ABATax Comments Regarding Prop. Amendments to CFR 31.A.10

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Section of Taxation
Submission to the Internal Revenue Service

Comments Regarding Proposed Amendments to the Regulations
Governing Practice Before the Internal Revenue Service
(Title 31, Code of Federal Regulations, Subtitle A, Part 10)
April 23, 2001

Index

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Disclaimer
General Comments
Section 10.7Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparation
Section 10.20Information to be furnished
Section 10.21Knowledge of client's omission
Section 10.22Diligence as to accuracy
Section 10.28Return of client’s records
Section 10.29Conflicting Interests
Section 10.30Solicitation
Section 10.33Tax shelter opinions used by third parties to market tax shelters
Section 10.35More likely than not tax shelter opinions
Section 10.36Procedures to ensure compliance
Section 10.50Sanctions
Section 10.53Receipt of information concerning practitioner
Subpart DRules Applicable To Disciplinary Proceedings
Section 10.60Institution of Proceedings
Section 10.61Conferences
Section 10.72Evidence
Section 10.77Appeal to Secretary

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