Section 10.31 - Negotiation of taxpayer checks(a) A practitioner may not endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to a client by the government in respect of a Federal tax liability.(b)Effective/applicability date. This section is applicable beginning June 12, 2014.T.D. 9668, 79 FR 33693 , June 12, 2014