Code of Federal Regulations · Section
§ 10.23 — Prompt Disposition Of Pending Matters
31 C.F.R. § 10.23
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A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
Authorizing Statute
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General authority of the Secretary31 U.S.C. § 321
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Departmental regulations5 U.S.C. § 301
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Practice before the Department31 U.S.C. § 330