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§ 10.23 Prompt disposition of pending matters.

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How this section applies to your facts.

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 › § 10.23: § 10.23 Prompt disposition of pending matters.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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§ 10.23 Prompt disposition of pending matters. · 31 C.F.R. § 10.23 (2026) | Frix