Rules Governing Authority
1. Who Can Practice Before the IRS?
2. Eligibility to Practice
3. The Application Process
4. Representing Oneself Before the IRS

Duties and Restrictions
1. Continuing Education
2. Furnishing Information
3. Clients' Omissions and Errors
4. Practice by Former Government Employees
5. Clients' Records
6. Conflicts of Interest
7. Solicitation and Advertising
8. Best Practices
9. Document Standards
10. Advisory Committees

Sanctions
1. Introduction
2. Incompetence and Disreputable Conduct
3. Service of a Complaint

Disciplinary Proceedings
1. Answering a Complaint
2. The Administrative Law Judge
3. Hearings

Conclusion
1. Further Reading
2. Conclusion

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