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CIRCULAR 230


Index  » Circular 230 Index  » § 10.35

Treasury Department Circular No. 230
Rev. 6-2014 (June 9, 2014)
Regulations Governing Practice
before the Internal Revenue Service
(Open PDF)


§ 10.35  Competence

(a) A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged. A practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting with experts in the relevant area or studying the relevant law.

(b) Effective/applicability date. This section is applicable beginning June12, 2014.

[T.D. 9668, June 9, 2014]


 

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