U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 31Part 10Subpart B - Subpart B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service
View all text of Subpart B [§ 10.20 - § 10.38]
§ 10.32 - Practice of law.

Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.

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