{"abstract":"This document contains final regulations governing practice before the Internal Revenue Service (IRS). The regulations affect individuals who practice before the IRS and providers of continuing education programs. The regulations modify the general standards of practice before the IRS and the standards with respect to tax returns.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Office of the Secretary"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/06/03/2011-13666.html","cfr_references":[{"chapter":null,"citation_url":null,"part":10,"title":31}],"citation":"76 FR 32286","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date. These regulations are effective on August 2, 2011.","disposition_notes":null,"docket_ids":["TD 9527"],"dockets":[],"document_number":"2011-13666","effective_on":"2011-08-02","end_page":32312,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/06/03/2011-13666.xml","html_url":"https://www.federalregister.gov/documents/2011/06/03/2011-13666/regulations-governing-practice-before-the-internal-revenue-service","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-13666?publication_date=2011-06-03","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-06-03/2011-13666/mods.xml","not_received_for_publication":null,"page_length":27,"page_views":{"count":2141,"last_updated":"2026-10-22 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-06-03/pdf/2011-13666.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-06-03","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/06/03/2011-13666.txt","regulation_id_number_info":{"1545-BH01":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BH01/regulations-governing-practice-before-the-internal-revenue-service","title":"Regulations Governing Practice Before the Internal Revenue Service","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BH01&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BH01"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=TREAS_FRDOC_0001","supporting_documents_count":0,"docket_id":"TREAS_FRDOC_0001","regulation_id_number":null,"title":"Financial Crimes Enforcement Network; Anti-Money Laundering Programs; Special Due Diligence Programs for Certain Foreign Accounts  RULES","checked_regulationsdotgov_at":"2011-06-23T08:04:04Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":32286,"subtype":null,"title":"Regulations Governing Practice Before the Internal Revenue Service","toc_doc":"Regulations Governing Practice Before the Internal Revenue Service","toc_subject":null,"topics":["Accountants","Administrative practice and procedure","Lawyers","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":76}