Sources behind the Tax Professional Center

Every authority this centre reads is listed here with the body that issued it, what it was read for, the date it was read, and the limits we recorded against it.

Every source on this page shows the body that issued it and the date we read it. The text behind this centre was last read on 2026-08-24.

Controlling authority

Statute and regulation. These are the sources a statement of law can rest on.

• 26 U.S.C. § 7701(a)(36) — Tax return preparerUnited States Code (GPO, govinfo). Read for: A tax return preparer is a person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a substantial portion of any return of tax or claim for refund. Read on 2026-08-16. Limit recorded: Does not decide who may practice or represent before the IRS.
• 26 C.F.R. § 301.7701-15 — Tax return preparerElectronic Code of Federal Regulations. Read for: A signing tax return preparer is the individual who has the primary responsibility for the overall substantive accuracy of the preparation of a return or claim for refund. Read on 2026-08-16. Limit recorded: Establishes no representation authority whatsoever.
• 26 U.S.C. § 6109 — Identifying numbersUnited States Code (GPO, govinfo). Read for: Any return or claim for refund prepared by a tax return preparer shall bear an identifying number of the preparer, as the Secretary prescribes, for securing proper identification of the preparer. Read on 2026-08-16. Limit recorded: Confers no licence, credential, qualification or competence finding.
• 26 C.F.R. § 1.6109-2 — Tax return preparers furnishing identifying numbersElectronic Code of Federal Regulations. Read for: Each return of tax or claim for refund prepared by one or more tax return preparers must include the identifying number of the preparer required by the regulations to sign the return or claim. Read on 2026-08-16. Limit recorded: The number is an identifier obligation, not a grant of authority of any kind.
• 31 U.S.C. § 330 — Practice before the DepartmentUnited States Code (GPO, govinfo). Read for: The Secretary of the Treasury may regulate the practice of representatives of persons before the Department of the Treasury. Read on 2026-08-16. Limit recorded: Authorises the regulations; the operative eligibility rules are in 31 C.F.R. Part 10.
• 31 C.F.R. § 10.3 — Who may practiceElectronic Code of Federal Regulations. Read for: An attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth or the District of Columbia may practice before the Internal Revenue Service. Read on 2026-08-16. Limit recorded: Lists categories of persons eligible to practice. It does not rank them and creates no hierarchy among attorneys, CPAs and enrolled agents.
• 31 C.F.R. § 10.7 — Representing oneself; participating in rulemaking; limited practice; special appearances; and return preparationElectronic Code of Federal Regulations. Read for: An individual may appear on his or her own behalf before the Internal Revenue Service. Read on 2026-08-16. Limit recorded: Limited practice is bounded by the rules the Commissioner prescribes; the current programme conditions are stated in IRS material and Revenue Procedure 2014-42.
• Revenue Procedure 2014-42 — Annual Filing Season ProgramInternal Revenue Service. Read for: The Annual Filing Season Program is a voluntary programme under which an unenrolled return preparer may obtain an Annual Filing Season Program Record of Completion by meeting stated continuing education and other requirements and holding a valid PTIN. Read on 2026-08-16. Limit recorded: The Record of Completion is not a credential and is not enrollment.
• Instructions for Form 2848, Power of Attorney and Declaration of RepresentativeInternal Revenue Service. Read for: Form 2848 is used to authorize an individual to represent the taxpayer before the Internal Revenue Service, and the individual authorized must be a person eligible to practice before the Internal Revenue Service. Read on 2026-08-16. Limit recorded: A completed form cannot make an ineligible person eligible.
• Instructions for Form 8821, Tax Information AuthorizationInternal Revenue Service. Read for: Form 8821 authorizes any individual, corporation, firm, organization or partnership designated by the taxpayer to inspect or receive the taxpayer's confidential information for the type of tax and the periods listed. Read on 2026-08-16. Limit recorded: Information access only. It is never representation.
• 26 U.S.C. § 7521 — Procedures involving taxpayer interviewsUnited States Code (GPO, govinfo). Read for: A taxpayer being interviewed by the Internal Revenue Service is entitled to be represented by any person permitted to represent the taxpayer before the Internal Revenue Service who is not disbarred or suspended, if the taxpayer provides a written power of attorney. Read on 2026-08-16. Limit recorded: Presupposes eligibility to represent; it does not create it.
• 31 C.F.R. § 10.4 — Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparerElectronic Code of Federal Regulations. Read for: The Commissioner may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax matters by written examination and who has not engaged in conduct that would justify suspension or disbarment. Read on 2026-08-16. Limit recorded: Enrollment is a federal authorization to practice. It is not a state licence and is not an accounting or legal credential.
• 31 C.F.R. § 10.22 — Diligence as to accuracyElectronic Code of Federal Regulations. Read for: A practitioner must exercise due diligence in preparing or assisting in the preparation of, approving and filing tax returns, documents, affidavits and other papers relating to Internal Revenue Service matters. Read on 2026-08-16. Limit recorded: Applies to practitioners as Part 10 defines them, not to every person who prepares a return.
• 31 C.F.R. § 10.28 — Return of client's recordsElectronic Code of Federal Regulations. Read for: A practitioner must, at the request of a client, promptly return any and all records of the client that are necessary for the client to comply with his or her federal tax obligations. Read on 2026-08-16. Limit recorded: Applies to practitioners under Part 10.
• 31 C.F.R. § 10.29 — Conflicting interestsElectronic Code of Federal Regulations. Read for: A practitioner may not represent a client before the Internal Revenue Service if the representation involves a conflict of interest. Read on 2026-08-16. Limit recorded: Applies to practitioners under Part 10, in representation matters.
• 31 C.F.R. § 10.34 — Standards with respect to tax returns and documents, affidavits and other papersElectronic Code of Federal Regulations. Read for: A practitioner may not wilfully, recklessly or through gross incompetence sign a tax return or claim for refund that the practitioner knows or reasonably should know contains a position that lacks a reasonable basis, is an unreasonable position as described in § 6694(a)(2), or is a wilful attempt to understate liability or a reckless or intentional disregard of rules or regulations as described in § 6694(b)(2). Read on 2026-08-16. Limit recorded: A practitioner rule. Its overlap with § 6694 is deliberate but the two are separate authorities with separate consequences.
• 31 C.F.R. § 10.35 — CompetenceElectronic Code of Federal Regulations. Read for: A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Read on 2026-08-16. Limit recorded: Applies to practitioners under Part 10.
• 31 C.F.R. § 10.36 — Procedures to ensure complianceElectronic Code of Federal Regulations. Read for: Any individual subject to Part 10 who has or shares principal authority and responsibility for overseeing a firm's practice governed by Part 10 must take reasonable steps to ensure the firm has adequate procedures in place for purposes of complying with Part 10. Read on 2026-08-16. Limit recorded: Reaches individuals with principal authority over a Part 10 practice, not every firm owner.
• 31 C.F.R. § 10.50 — SanctionsElectronic Code of Federal Regulations. Read for: The Secretary may censure, suspend or disbar any practitioner from practice before the Internal Revenue Service if the practitioner is shown to be incompetent or disreputable, fails to comply with any regulation in Part 10, or with intent to defraud wilfully and knowingly misleads or threatens a client or prospective client. Read on 2026-08-16. Limit recorded: Disciplinary posture only. Individual disciplinary case commentary is out of scope.
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other personsUnited States Code (GPO, govinfo). Read for: A penalty applies to a tax return preparer who fails to furnish a completed copy of the return or claim for refund to the taxpayer. Read on 2026-08-16. Limit recorded: Dollar amounts under this section are adjusted for inflation and must always be stated with the year they apply to.
• 26 C.F.R. § 1.6695-2 — Tax return preparer due diligence requirements for certain tax returns and claimsElectronic Code of Federal Regulations. Read for: A tax return preparer who determines eligibility for, or the amount of, an applicable credit or head-of-household filing status must meet the due-diligence requirements of this section for each such determination. Read on 2026-08-16. Limit recorded: The obligation attaches to the covered credits and to head-of-household status. A return with none of those has no requirement under this section.
• Instructions for Form 8867, Paid Preparer's Due Diligence ChecklistInternal Revenue Service. Read for: Form 8867 must be completed by a paid tax return preparer who is preparing a return or claim for refund claiming the earned income credit, the child tax credit or additional child tax credit or credit for other dependents, the American Opportunity Tax Credit, or head-of-household filing status. Read on 2026-08-16. Limit recorded: The form is required only where a covered credit or status is claimed.
• 26 U.S.C. § 6694 — Understatement of taxpayer's liability by tax return preparerUnited States Code (GPO, govinfo). Read for: Under § 6694(a), a penalty applies where any part of an understatement of liability on a return or claim is due to a position for which there was not substantial authority, the preparer knew or reasonably should have known of the position, and the position was not disclosed or had no reasonable basis. Read on 2026-08-16. Limit recorded: Every dollar figure under this section is inflation-adjusted and must be stated with the calendar year it applies to.
• 26 U.S.C. § 7216 — Disclosure or use of information by preparers of returnsUnited States Code (GPO, govinfo). Read for: A person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax, and who knowingly or recklessly discloses information furnished in connection with the preparation of such a return, or uses that information for any purpose other than to prepare or assist in preparing the return, commits a misdemeanour. Read on 2026-08-16. Limit recorded: This is the criminal provision. The civil penalty for the same subject matter is § 6713 and the two are separate.
• 26 U.S.C. § 6713 — Disclosure or use of information by preparers of returnsUnited States Code (GPO, govinfo). Read for: A civil penalty applies to a person engaged in the business of preparing, or providing services in connection with the preparation of, returns who discloses or uses information furnished in connection with the preparation of a return other than to prepare or assist in preparing the return. Read on 2026-08-16. Limit recorded: Civil penalty amounts are adjusted for inflation and must be stated with the year they apply to.
• 26 C.F.R. § 301.7216-1 — Penalty for disclosure or use of tax return informationElectronic Code of Federal Regulations. Read for: Tax return information means any information, including but not limited to a taxpayer's name, address or identifying number, that is furnished in any form or manner for, or in connection with, the preparation of a return. Read on 2026-08-16. Limit recorded: Definitional. The permitted disclosures and uses are in § 301.7216-2.
• 26 C.F.R. § 301.7216-2 — Permissible disclosures or uses without consent of the taxpayerElectronic Code of Federal Regulations. Read for: Disclosure of tax return information is permitted without consent pursuant to an order of a court, or pursuant to a subpoena or other process issued as the regulation describes. Read on 2026-08-16. Limit recorded: An enumerated list. Anything outside it requires consent under § 301.7216-3 or is prohibited.
• 26 C.F.R. § 301.7216-3 — Disclosure or use permitted only with the taxpayer's consentElectronic Code of Federal Regulations. Read for: Unless a disclosure or use is permitted without consent, a tax return preparer may not disclose or use a taxpayer's tax return information prior to obtaining a written consent from the taxpayer. Read on 2026-08-16. Limit recorded: A consent is effective only for the purpose and recipient it names.
• 31 C.F.R. § 10.51 — Incompetence and disreputable conductElectronic Code of Federal Regulations. Read for: Incompetence and disreputable conduct for which a practitioner may be sanctioned under § 10.50 includes, but is not limited to, the categories the section then lists. Read on 2026-08-24. Limit recorded: The list is stated as not exhaustive, so it does not mark the outer edge of sanctionable conduct.
• 31 C.F.R. § 10.60 — Institution of proceedingElectronic Code of Federal Regulations. Read for: Where it is determined that a practitioner violated the laws governing practice before the Internal Revenue Service or the regulations in Part 10, the practitioner may be reprimanded or made subject to a proceeding for the sanctions described in § 10.50. Read on 2026-08-24. Limit recorded: A reprimand and a sanction under § 10.50 are not the same outcome.
• 31 C.F.R. § 10.79 — Effect of disbarment, suspension, or censureElectronic Code of Federal Regulations. Read for: Where the final decision is for disbarment, the respondent will not be permitted to practise before the Internal Revenue Service unless and until authorized to do so under § 10.81. Read on 2026-08-24. Limit recorded: The three sanctions have different effects, so naming a sanction is not the same as stating a person cannot practise.
• 31 C.F.R. § 10.81 — Petition for reinstatementElectronic Code of Federal Regulations. Read for: A practitioner disbarred or suspended under § 10.60, a practitioner suspended under § 10.82, or a disqualified appraiser may petition for reinstatement after the expiration of five years following the disbarment, suspension or disqualification, or immediately following the expiration of a shorter suspension or disqualification period. Read on 2026-08-24. Limit recorded: Reinstatement is available on stated conditions, so a recorded sanction does not by itself describe a permanent bar.

Programme rules

Official programme material. It states the terms of a programme, which is a different thing from a rule of law.

• Publication 3112 — IRS e-file Application and ParticipationInternal Revenue Service. Read for: A firm becomes an Authorized IRS e-file Provider by submitting an e-file application and being accepted to participate in IRS e-file. Read on 2026-08-16. Limit recorded: Programme participation material. It establishes participation facts only.
• Become an Authorized e-file ProviderInternal Revenue Service. Read for: Becoming an Authorized IRS e-file Provider requires creating an account, submitting an application and passing a suitability check. Read on 2026-08-16. Limit recorded: Programme participation material only.

Explanatory material that never stands alone

Useful for orientation and cited for context only. No statement on this site rests on this material by itself.

• PTIN Requirements for Tax Return PreparersInternal Revenue Service, Return Preparer Office. Read for: Anyone who prepares or assists in preparing federal tax returns for compensation must have a valid PTIN before preparing returns. Read on 2026-08-16. Limit recorded: Explanatory only; may never carry a proposition on its own.
• Understanding Tax Return Preparer Credentials and QualificationsInternal Revenue Service. Read for: Enrolled agents, certified public accountants and attorneys have unlimited representation rights before the Internal Revenue Service and may represent clients on any matter including audits, payment and collection issues and appeals. Read on 2026-08-16. Limit recorded: Explanatory. It may never carry a proposition alone and is always paired with Part 10 or the Revenue Procedure.
• Enrolled Agent InformationInternal Revenue Service. Read for: An enrolled agent is a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. Read on 2026-08-16. Limit recorded: Explanatory only.
• Search for disciplined tax professionalsInternal Revenue Service, Office of Professional Responsibility. Read for: The Office of Professional Responsibility publishes a searchable disciplinary look-up file covering censures of practitioners, suspensions and disbarments from practice before the IRS, and disqualifications of appraisers, for Circular 230 misconduct. Read on 2026-08-24. Limit recorded: Official but explanatory. It describes a records product rather than stating a rule, and no statement on this site rests on it alone.
• Announcements of disciplinary sanctions in the Internal Revenue BulletinInternal Revenue Service, Office of Professional Responsibility. Read for: The Office of Professional Responsibility publishes disciplinary actions in the Internal Revenue Bulletin, and the published sanctions include censure, suspension and disbarment from practice before the IRS. Read on 2026-08-24. Limit recorded: Official but explanatory. It indexes announcements rather than stating a rule, and no statement on this site rests on it alone.

State authority we have read

State rules for paid preparers are their own layer, separate from the federal rules. We only state what we have read in a state's own official text.

• Cal. Bus. & Prof. Code, Div. 8, Ch. 14 (§§ 22250–22259) — Tax Preparation ActCalifornia Legislature (official Legislative Information). Read for: California regulates paid tax preparers through a registration programme administered by the California Tax Education Council, defined at § 22251(d) as a single nonprofit organisation. Read on 2026-08-16.
• Or. Rev. Stat. ch. 673, §§ 673.605–673.740 — Tax consultants, tax preparers and registered tax aidesOregon Legislative Assembly (official ORS publication). Read for: ORS 673.615(1) provides that a person may not prepare, or advise or assist in the preparation of, personal income tax returns for another for valuable consideration unless licensed as a tax consultant. Read on 2026-08-16.
• Md. Code, Bus. Occ. & Prof. §§ 21-101, 21-102, 21-301 to 21-306, 21-309 — Individual Tax PreparersMaryland General Assembly (official statute text). Read for: Section 21-301 provides that an individual shall be registered by the State Board of Individual Tax Preparers before the individual may provide individual tax preparation services in the State. Read on 2026-08-16.
• N.Y. Tax Law § 32 — Registration of tax return preparersNew York State Legislature (official OpenLegislation statute text). Read for: Section 32 establishes registration of tax return preparers with the Department of Taxation and Finance and defines the terms the registration regime turns on. Read on 2026-08-16.
• Tax preparer and facilitator registration and continuing educationNew York State Department of Taxation and Finance. Read for: Unless excluded, a person paid to prepare a substantial portion of any New York State return or report must register with the Department for every calendar year, and a person who facilitates a refund anticipation loan or check must register as a facilitator. Read on 2026-08-16.
• Conn. Gen. Stat. §§ 12-790a to 12-790c — Tax preparers and facilitators; permits; disclosure; disciplineConnecticut General Assembly (official General Statutes). Read for: Section 12-790a(b)(1) provides that, except as exempted, no person shall furnish tax preparation services or act as a facilitator, or represent themselves as doing so, without a tax preparer permit or facilitator permit issued by the Commissioner of Revenue Services. Read on 2026-08-16.

Where to go next

This is general education for people who work in tax, not legal or tax advice, and not a determination about anyone's status or obligations. Rules change and facts matter. For a decision about your own situation or your own practice, take advice from a licensed professional.