CFR 31-10.22-2014
Money and finance. Part10:Practice before the internal revenue service. Section10.22:Diligence as to accuracy.

Standard No.

CFR 31-10.22-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 31-10.22-2014

Scope

(a) In general. A practitioner must exercise due diligence— (1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters;

CFR 31-10.22-2014 history

• 2014 CFR 31-10.22-2014 Money and finance. Part10:Practice before the internal revenue service. Section10.22:Diligence as to accuracy.