Code of Federal Regulations · Section
§ 10.24 — Assistance From Or To Disbarred Or Suspended Persons And Former Internal Revenue Service Employees
31 C.F.R. § 10.24
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A practitioner may not, knowingly and directly or indirectly:
(a) Accept assistance from or assist any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter or matters constituting practice before the Internal Revenue Service.
(b) Accept assistance from any former government employee where the provisions of § 10.25 or any Federal law would be violated.
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