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§10.20 Information to be Furnished

A practitioner must, upon request, promptly submit records or information in any matter before the IRS unless he believes in good faith and on reasonable grounds that the records or information are privileged.  


If the requested records or information are not in the possession of the practitioner or his client, then the practitioner must promptly notify the requesting IRS officer or employee, and he must provide any information he has regarding the identity of any person who he believes may have possession of the requested records or information.  The practitioner must ask his client if he has the requested information or records, but he is not required to question any other person who may have access to the information. 


When a request is made by an officer or employee of the IRS concerning an inquiry into an alleged violation of the regulations in this part, a practitioner must provide any information he has concerning the alleged violation and testify regarding this information in any proceeding instituted under this part, unless he believes in good faith and on reasonable grounds that the information is privileged. 

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Cathy Fisher

Common Cents Bookkeeping and Tax Preparation

Serving Henderson, NC, Buncombe County, Polk County, Transylvania County

E: cathy@commoncentsqbo.com

P: 828-595-2835

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