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Pension Resource

Circular 230 § 10.1

Offices.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 51 FR 2878, Jan. 22, 1986
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(a) Establishment of office. There is established in the Office of the Secretary of the Treasury the office of Director of Practice. The Director of Practice shall be appointed by the Secretary of the Treasury.
(b) Duties. The Director of Practice shall act upon applications for enrollment to practice before the Internal Revenue Service; institute and provide for the conduct of disciplinary proceedings relating to attorneys, certified public accountants, enrolled agents, enrolled actuaries and appraisers; make inquiries with respect to matters under his jurisdiction; and perform such other duties as are necessary or appropriate to carry out his functions under this part or as are prescribed by the Secretary of the Treasury.
(c) Acting Director. The Secretary of the Treasury will designate an officer or employee of the Treasury Department to act as Director of Practice in the event of the absence of the director or of a vacancy in that office.
Source credit, amendments & notes

[31 FR 10773, Aug. 13, 1966, as amended at 51 FR 2878, Jan. 22, 1986]

Circular 230 § 10.1 — Offices. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.1&asof=1997-07-01 · printed Oct 16, 2026
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  • (a) Establishment of office.
  • (b) Duties.
  • (c) (c) Acting Director. The Secretary of the Treasury will des…
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Also cited in 2 other documents
IRS / Treasury
Proposed Rules
  • 87 FR 11366Proposed Mar 1, 2022 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due May 11, 2022
  • 83 FR 58202Proposed Nov 19, 2018 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 18, 2019

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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, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12751 FR 2878, Jan. 22, 1986View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9359, 72 FR 54544, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9359, 72 FR 54544, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2012Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127T.D. 9527, 76 FR 32300, June 3, 2011View · Redline (sign in)
Jul 1, 2014currenteCFR amendment effective 2016-12-30 run 5T.D. 9668, 79 FR 33692, June 12, 2014View · Redline (sign in)
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