10.22—Diligence as to accuracy.
(1)
In preparing or assisting in the
preparation of, approving, and filing tax returns,
documents, affidavits, and other papers relating
to Internal Revenue Service matters;
(2)
In determining the correctness of oral or
written representations made by the practitioner
to the Department of the Treasury; and
(3)
In determining the correctness of oral or
written representations made by the practitioner
to clients with reference to any matter
administered by the Internal Revenue Service.
(b) Reliance on others.
Except as
provided in §§ 10.34, 10.35, and 10.37, a
practitioner will be presumed to have exercised
due diligence for purposes of this section if the
practitioner relies on the work product of another
person and the practitioner used reasonable care
in engaging, supervising, training, and evaluating
the person, taking proper account of the nature of
the relationship between the practitioner and the
person.