1. Regulations
  2. title 31
  3. part 10
  4. subpart B
  5. § 10.23

View all text of Subpart B [§ 10.20 - § 10.38]

§ 10.23 - Prompt disposition of pending matters.

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

AUTHORITY: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237

SOURCE: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.

CITE AS: 31 CFR 10.23