A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237
source: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.
cite as: 31 CFR 10.23