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) > 10.31—Negotiation of taxpayer checks.

10.31—Negotiation of taxpayer checks.

A practitioner who prepares tax returns may not endorse or otherwise negotiate any check issued to a client by the government in respect of a Federal tax liability.