# 31 CFR § 10.20: Information to be furnished

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-31-10.20

## Section

- **Citation:** 31 CFR § 10.20
- **Heading:** Information to be furnished
- **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 B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service

## Text

(a) To the Internal Revenue Service. (1) A practitioner must, on a proper and lawful request by a duly authorized officer or employee of the Internal Revenue Service, promptly submit records or information in any matter before the Internal Revenue Service unless the practitioner believes in good faith and on reasonable grounds that the records or information are privileged.
(2) Where the requested records or information are not in the possession of, or subject to the control of, the practitioner or the practitioner's client, the practitioner must promptly notify the requesting Internal Revenue Service officer or employee and the practitioner must provide any information that the practitioner has regarding the identity of any person who the practitioner believes may have possession or control of the requested records or information. The practitioner must make reasonable inquiry of his or her client regarding the identity of any person who may have possession or control of the requested records or information, but the practitioner is not required to make inquiry of any other person or independently verify any information provided by the practitioner's client regarding the identity of such persons.
(3) When a proper and lawful request is made by a duly authorized officer or employee of the Internal Revenue Service, concerning an inquiry into an alleged violation of the regulations in this part, a practitioner must provide any information the practitioner has concerning the alleged violation and testify regarding this information in any proceeding instituted under this part, unless the practitioner believes in good faith and on reasonable grounds that the information is privileged.
(b) Interference with a proper and lawful request for records or information. A practitioner may not interfere, or attempt to interfere, with any proper and lawful effort by the Internal Revenue Service, its officers or employees, to obtain any record or information unless the practitioner believes in good faith and on reasonable grounds that the record or information is privileged.
(c) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9011, 67 FR 48771, July 26, 2002, as amended by T.D. 9527, 76 FR 32307, 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-31-10.20. Check the current official text before relying on it. Not legal advice.