# 31 CFR § 10.2: Definitions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-31-10.2

## Section

- **Citation:** 31 CFR § 10.2
- **Heading:** Definitions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 31—Money and Finance: Treasury > Subtitle A—Office of the Secretary of the Treasury > PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE > Subpart A—Rules Governing Authority to Practice

## Text

(a) As used in this part, except where the text provides otherwise—
(1) Attorney means any person who is a member in good standing of the bar of the highest court of any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
(2) Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
(3) Commissioner refers to the Commissioner of Internal Revenue.
(4) Practice before the Internal Revenue Service comprehends all matters connected with a presentation to the Internal Revenue Service or any of its officers or employees relating to a taxpayer's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include, but are not limited to, preparing documents; filing documents; corresponding and communicating with the Internal Revenue Service; rendering written advice with respect to any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion; and representing a client at conferences, hearings, and meetings.
(5) Practitioner means any individual described in paragraphs (a), (b), (c), (d), (e), or (f) of § 10.3.
(6) A tax return includes an amended tax return and a claim for refund.
(7) Service means the Internal Revenue Service.
(8) Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9359, 72 FR 54544, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32300, June 3, 2011]

## Nearby sections

- [31 CFR § 10.1 § 10.1 Offices.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.1.md)
- [31 CFR § 10.2 § 10.2 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.2.md)
- [31 CFR § 10.3 § 10.3 Who may practice.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.3.md)
- [31 CFR § 10.4 § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.4.md)
- [31 CFR § 10.5 § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.5.md)
- [31 CFR § 10.6 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.6.md)
- [31 CFR § 10.7 § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.7.md)
- [31 CFR § 10.8 § 10.8 Return preparation and application of rules to other individuals.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.8.md)
- [31 CFR § 10.9 § 10.9 Continuing education providers and continuing education programs.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.9.md)
- [31 CFR § 10.20 § 10.20 Information to be furnished.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.20.md)
- [31 CFR § 10.21 § 10.21 Knowledge of client's omission.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.21.md)
- [31 CFR § 10.22 § 10.22 Diligence as to accuracy.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.22.md)
- [31 CFR § 10.23 § 10.23 Prompt disposition of pending matters.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.23.md)
- [31 CFR § 10.24 § 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.](https://www.frixlaw.com/law-library/statutes/ecfr-31-10.24.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-31-10.2. Check the current official text before relying on it. Not legal advice.