Subpart A. Subpart A—Rules Governing Authority to Practice

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