. . . . . . . "Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers before the Internal Revenue Service 31 Code of Federal Regulations, subtitle A, part 10, as amended through February 23, 1984 and changes appearing in the Federal Register dated October 17, 1985 (vol. 50, no. 201) and in the Federal Register dated January 26, 1986 (vol. 51, no. 14)"@en . . . . . . . "Regulations governing the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and appraisers before the Internal Revenue Service : 31 Code of Federal Regulations, subtitle A, part 10, as amended through February 23, 1984 and changes appearing in the Federal Register dated October 17, 1985 (vol. 50, no. 201) and in the Federal Register dated January 26, 1986 (vol. 51, no. 14)"@en . . . . . . .