Section of Taxation
Submission to the Internal Revenue Service

Comments Regarding Proposed Amendments to the Regulations
Governing Practice Before the Internal Revenue Service
(Title 31, Code of Federal Regulations, Subtitle A, Part 10)
April 23, 2001

Index

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Disclaimer
General Comments
Section 10.7 Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation
Section 10.20 Information to be furnished
Section 10.21 Knowledge of client's omission
Section 10.22 Diligence as to accuracy
Section 10.28 Return of client’s records
Section 10.29 Conflicting Interests
Section 10.30 Solicitation
Section 10.33 Tax shelter opinions used by third parties to market tax shelters
Section 10.35 More likely than not tax shelter opinions
Section 10.36 Procedures to ensure compliance
Section 10.50 Sanctions
Section 10.53 Receipt of information concerning practitioner
Subpart D Rules Applicable To Disciplinary Proceedings
Section 10.60 Institution of Proceedings
Section 10.61 Conferences
Section 10.72 Evidence
Section 10.77 Appeal to Secretary