# 31 C.F.R. § 10.23 (2026): Prompt disposition of pending matters

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_23

## Section

- **Citation:** 31 C.F.R. § 10.23 (2026)
- **Heading:** Prompt disposition of pending matters
- **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 / § 10.23: § 10.23   Prompt disposition of pending matters.

## Text

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

## 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)
- [31 C.F.R. § 10.25 (2026) § 10.25   Practice by former government employees, their partners and their associates.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_25.md)
- [31 C.F.R. § 10.26 (2026) § 10.26   Notaries.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_26.md)
- [31 C.F.R. § 10.27 (2026) § 10.27   Fees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_27.md)
- [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_23. Check the current official text before relying on it. Not legal advice.