§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
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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 › § 10.24: § 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
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A practitioner may not, knowingly and directly or indirectly:
(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.
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