Subpart A - RULES GOVERNING AUTHORITY TO PRACTICE
- Section 10.1 - Offices
- Section 10.2 - Definitions
- Section 10.3 - Who may practice
- Section 10.4 - Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
- Section 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
- Section 10.6 - Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
- Section 10.7 - Representing oneself; participating in rulemaking; limited practice; and special appearances
- Section 10.8 - Return preparation and application of rules to other individuals
- Section 10.9 - Continuing education providers and continuing education programs