Brief Case

Circular 230 § 10.50

Sanctions.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 59 FR 31528, June 20, 1994
Back to current
Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
Pursuant to 31 U.S.C. 330(b), the Secretary of the Treasury after notice and an opportunity for a proceeding, may suspend or disbar any practitioner from practice before the Internal Revenue Service. The Secretary may take such action against any practitioner who is shown to be incompetent or disreputable, who refuses to comply with any regulation in this part, or who, with intent to defraud, willfully and knowingly misleads or threatens a client or prospective client.
Source credit, amendments & notes

[59 FR 31528, June 20, 1994]

Circular 230 § 10.50 — Sanctions. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.50&asof=1997-07-01 · printed Oct 24, 2026
Cited by (code & regs)

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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 12759 FR 31528, June 20, 1994View
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 54549, 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 54549, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2012Dec 29, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 127T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
Dec 30, 2016Oct 10, 2017eCFR amendment effective 2016-12-30 run 26T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
Oct 11, 2017currenteCFR editorial change effective 2017-10-11 run 5T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
Provision-level history (blame)