CFR > Title 31 - Money and Finance: Treasury > SUBTITLE A—Office of the Secretary of the Treasury > PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE > SUBPART B—Duties and Restrictions Relating to Practice Before the Internal Revenue Service (§10.20 to §10.38) > 10.23—Prompt disposition of pending matters.

10.23—Prompt disposition of pending matters.

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