31 CFR § 10.23 Practice Before the Internal Revenue Service

§ 10.23 Prompt disposition of pending matters.

Current through Oct 6, 2026 · Read all of Part 10

A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.

← § 10.22 Diligence as to accuracy.§ 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees. →