# 31 C.F.R. § 10.22 (2026): Diligence as to accuracy

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_22

## Section

- **Citation:** 31 C.F.R. § 10.22 (2026)
- **Heading:** Diligence as to accuracy
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 31 CFR: Money and Finance: Treasury / Part 10: PRACTICE BEFORE THE INTERNAL REVENUE SERVICE / Subpart B: Duties and Restrictions Relating to Practice Before the Internal Revenue Service / § 10.22: § 10.22   Diligence as to accuracy.

## Text

(a)
In general.
A practitioner must exercise due diligence—
(1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters;
(2) In determining the correctness of oral or written representations made by the practitioner to the Department of the Treasury; and
(3) In determining the correctness of oral or written representations made by the practitioner to clients with reference to any matter administered by the Internal Revenue Service.
(b)
Reliance on others.
Except as modified by §§ 10.34 and 10.37, a practitioner will be presumed to have exercised due diligence for purposes of this section if the practitioner relies on the work product of another person and the practitioner used reasonable care in engaging, supervising, training, and evaluating the person, taking proper account of the nature of the relationship between the practitioner and the person.
(c)
Effective/applicability date.
Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
[T.D. 9011, 67 FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR 54547, Sept. 26, 2007; T.D. 9668, 79 FR 33693, June 12, 2014]

## Nearby sections

- [31 C.F.R. § 10.20 (2026) § 10.20   Information to be furnished.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_20.md)
- [31 C.F.R. § 10.21 (2026) § 10.21   Knowledge of client's omission.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_21.md)
- [31 C.F.R. § 10.22 (2026) § 10.22   Diligence as to accuracy.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_22.md)
- [31 C.F.R. § 10.23 (2026) § 10.23   Prompt disposition of pending matters.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_23.md)
- [31 C.F.R. § 10.24 (2026) § 10.24   Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_24.md)
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- [31 C.F.R. § 10.28 (2026) § 10.28   Return of client's records.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_28.md)
- [31 C.F.R. § 10.29 (2026) § 10.29   Conflicting interests.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_29.md)
- [31 C.F.R. § 10.30 (2026) § 10.30   Solicitation.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_30.md)
- [31 C.F.R. § 10.31 (2026) § 10.31   Negotiation of taxpayer checks.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_31.md)
- [31 C.F.R. § 10.32 (2026) § 10.32   Practice of law.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_32.md)
- [31 C.F.R. § 10.33 (2026) § 10.33   Best practices for tax advisors.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_33.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_22. Check the current official text before relying on it. Not legal advice.