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Pension Resource

Circular 230 § 10.53

Receipt of information concerning practitioner.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 57 FR 41095, Sept. 9, 1992
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Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
If an officer or employee of the Internal Revenue Service has reason to believe that an attorney, certified public accountant, enrolled agent, or enrolled actuary has violated any provision of this part, or if any such officer or employee receives information to that effect, he shall promptly make a written report thereof, which report or a copy thereof shall be forwarded to the Director of Practice. If any other person has information of such violations, he may make a report thereof to the Director of Practice or to any officer or employee of the Internal Revenue Service.
Source credit, amendments & notes

[31 FR 10773, Aug. 13, 1966, as amended at 57 FR 41095, Sept. 9, 1992]

Circular 230 § 10.53 — Receipt of information concerning practitioner. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.53&asof=1997-07-01 · printed Oct 16, 2026

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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 12757 FR 41095, Sept. 9, 1992View
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 54551, 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 54551, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2016-12-30 run 5T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
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