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Pension Resource

Circular 230 § 10.73

Evidence.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003
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In case the final order against the respondent is for disbarment, the respondent shall not thereafter be permitted to practice before the Internal Revenue Service unless and until authorized to do so by the Director of Practice pursuant to § 10.75. In case the final order against the respondent is for suspension, the respondent shall not thereafter be permitted to practice before the Internal Revenue Service during the period of suspension. If an enrolled agent is disbarred or suspended, he shall surrender his enrollment card to the Director of Practice for cancellation, in the case of disbarment, or for retention during the period of suspension.
Circular 230 § 10.73 — Evidence. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.73&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 127View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008currenteCFR amendment effective 2016-12-30 run 5T.D. 9359, 72 FR 54552View · Redline (sign in)
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