(a) Uniform application to taxpayer communications with federally authorized practitioners (1) General rule With respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney. (2) Limitations Paragraph
(a) Treasury must only collect full Social Security numbers (SSNs) when relevant and necessary to accomplish a legally authorized purpose related to a Treasury mission. In the absence of another compelling justification for the use of the full SSN (approved by the relevant component Head and the Departmental Senior Agency Official for Privacy), Treasury must only collect and maintain full SSNs: (1) As a unique identifier for identity verification purposes related to cyber security, law enforcement
Treasury Directive 34-01 Date: July 12, 2000. Sunset Review: July 12, 2004. Subject: Waiving Claims Against Treasury Employees for Erroneous Payments. 1. Purpose This Directive establishes the Department of the Treasury's policies and procedures for waiving claims by the Government against an employee for erroneous payments of: (1) Pay and allowances (e.g., health and life insurance) and (2) travel, transportation, and relocation expenses and allowances. 2. Background a. 5 U.S.C. §5584 authorizes
(a)Definitions. As used in this rule: (1) Client. A "client" is a person, public officer, or corporation, association, or other organization or entity, either public or private, who is rendered professional accounting services by an accountant, or who consults an accountant with a view to obtaining professional accounting services from the accountant. (2) Representative of the client. A "representative of the client" is one having authority to obtain professional accounting services, or an employee