Brief Case
Pension Resource

Circular 230 § 10.0

Scope of part.
CFR 2010 annual edition (revised as of 2010-07-01) · superseded Jul 1, 2011 · last amended by 59 FR 31526, June 20, 1994
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This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing clients before the Internal Revenue Service. Subpart A of this part sets forth rules relating to authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part contains rules relating to disciplinary proceedings; subpart D of this part contains rules applicable to disqualification of appraisers; and Subpart E of this part contains general provisions, including provisions relating to the availability of official records.
Source credit, amendments & notes

[59 FR 31526, June 20, 1994]

Circular 230 § 10.0 — Scope of part. · CFR 2010 annual edition (revised as of 2010-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.0&asof=1997-07-01 · printed Oct 16, 2026
Guidance addressing this section
IRS / Treasury
Notices
  • Notice 2026-9 Feb 9, 2026 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs…
  • Notice 2023-75 Nov 20, 2023 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415…
  • Notice 2022-27 May 31, 2022 — This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022,…
  • Notice 2014-13 Mar 3, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rate…
Proposed Rules
  • 89 FR 104915Proposed Dec 26, 2024 — Regulations Governing Practice Before the Internal Revenue Service Comments due Feb 24, 2025
  • 87 FR 11366Proposed Mar 1, 2022 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due May 11, 2022
  • 86 FR 53893Proposed Sep 29, 2021 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination Comments due Nov 15, 2021
  • 83 FR 58202Proposed Nov 19, 2018 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 18, 2019
  • 75 FR 76940Proposed Dec 10, 2010 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 10, 2011
Revenue Rulings
  • Rev. Rul. 2020-23 Nov 16, 2020 — Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a). Distribution of an individual custodial ac…
  • Rev. Rul. 2014-18 Jun 23, 2014 — This ruling provides that a nonstatutory stock option or a stock appreciation right (each, a stock right) granted by a nonqualified entity for purposes of sect…
Final Rules
  • 84 FR 20801 May 13, 2019 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
  • 76 FR 21805 Apr 19, 2011 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
Announcements
  • Ann. 2018-15 Dec 10, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr…
  • Ann. 2018-13 Oct 22, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr…
Also cited in 23 other documents
IRS / Treasury
Notices
  • Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
  • Notice 2015-39 Jun 1, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2015 used under § 417(e)(3)(D), the 24-m…
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-3 Dec 30, 2024 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
  • Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and …
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2013-5 Jan 2, 2013 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione…
Final Rules
  • 88 FR 72366 Oct 20, 2023 — User Fees Relating to Enrolled Actuaries
  • 80 FR 57709 Sep 25, 2015 — Reliance Standards for Making Good Faith Determinations
Proposed Rules
  • 87 FR 60357Proposed Oct 5, 2022 — User Fees Relating to Enrolled Actuaries Comments due Dec 5, 2022
  • REG-159704-03Proposed Nov 16, 2009 — Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Incom…
Treasury Decisions
  • T.D. 9749 Mar 7, 2016 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua…
Joint Board
Final Rules
  • 76 FR 17762 Mar 31, 2011 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 12759 FR 31526, June 20, 1994View
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 12759 FR 31526, June 20, 1994View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2016-12-30T.D. 9527, 76 FR 32300, June 3, 2011View · Redline (sign in)
Provision-level history (blame)