# 31 C.F.R. § 10.26 (2026): Notaries

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_26

## Section

- **Citation:** 31 C.F.R. § 10.26 (2026)
- **Heading:** Notaries
- **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 / § 10.26: § 10.26   Notaries.

## Text

A practitioner may not take acknowledgments, administer oaths, certify papers, or perform any official act as a notary public with respect to any matter administered by the Internal Revenue Service and for which he or she is employed as counsel, attorney, or agent, or in which he or she may be in any way interested.

## 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_26. Check the current official text before relying on it. Not legal advice.