engage in bookkeeping, the recording of transactions, or the record making phase of accounting, when such activity is directly related to a tax determination and engage in the preparation of tax returns for compensation, gift or favor.įederally Funded Programs. engage in accounting, or the use, analysis, and interpretation of financial records when such activity involves tax matters Ĥ. § 205 and with the written permission of the Deputy Chief Counsel (Operations) ģ. appear on behalf of any taxpayer as a representative before any Federal, state or local government agency, in an action involving a tax matter unless consistent with 18 U.S.C. perform legal services involving Federal, state or local tax matters Ģ. Under the rules applicable to all IRS employees, attorneys may not:ġ. 3101.107 prohibits Legal Division attorneys from engaging in the outside practice of law that might require the attorney to take a position that is or might appear to be in conflict with the interests of the Department of the Treasury or to interpret any statute, regulation or rule administered or issued by the Department.Įmployees of the Legal Division are also subject to the rules on outside employment or activities applicable to employees of the bureaus or offices in which they serve, 5 C.F.R. contains supplemental regulations for Treasury employees. would be prohibited by statute or agency supplemental regulation (5 C.F.R. create an appearance of official sanction or endorsement (5 C.F.R. create an appearance that the employee’s official duties were performed in a biased or less than impartial manner (5 C.F.R. require the recusal of the employee from significant aspects of the employee's official duties (5 C.F.R. part 2635, Standards of Ethical Conduct for Employees of the Executive Branch, specifies that it is inconsistent with the standards of conduct to engage in any outside employment or other outside activity which would:ġ. for anyone else before the Government (including Federal courts) in connection with any covered matter in which the United States is a party or has a direct and substantial interest.ĥ C.F.R. for prosecuting any claim against the United States or receiving any gratuity, or share of or interest in such claim, in consideration of assistance in the prosecution of such claim orĢ. Partisan political activities or compensated outside employment or other similar activities shall not be considered pro bono service under any circumstances.ġ8 U.S.C § 205 prohibits Federal employees from engaging in certain activities in claims against and other matters affecting the United States, that would require the employee to act as an agent or attorney:ġ. The definitions are modeled upon those provided in the Department of Justice Policy Statement on Pro Bono Legal and Volunteer Services, which in turn is based on Rule 6.1 of the ABA Model Rules of Professional Conduct. The examples provided above are illustrative only and are not intended as an exhaustive list of what may be considered pro bono and volunteer services. Individuals, groups or organizations seeking to secure or protect civil rights, civil liberties or public rights orĪctivities for improving the law, the legal system, or the legal profession. Persons of limited means or other disadvantaged persons Ĭharitable, religious, civic, community, governmental, health and educational organizations in matters that are designed primarily to address the needs of persons of limited means or other disadvantaged persons or that further their organizational purpose
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