Brief Case
Pension Resource

Circular 230 § 10.79

Effect of disbarment, suspension, or censure.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
(a) Charges. A proceeding for disqualification of an appraiser shall be instituted through the filing of a complaint, which shall give a plain and concise description of the allegations that constitute the basis for the proceeding. A complaint shall be deemed sufficient if it refers to the penalty previously imposed on the respondent under section 6701(a) of the Internal Revenue Code of 1954, as amended (26 U.S.C. 6701(a)), and advises him/her of the institution of the proceeding.
(b) Demand for answer. In the complaint, or in a separate paper attached to the complaint, notification shall be given of the place and time within which the respondent shall file his/her answer, which time shall not be less than 15 days from the date of service of the complaint, and notice shall be given that a decision by default may be rendered against the respondent in the event there is failure to file an answer.
Circular 230 § 10.79 — Effect of disbarment, suspension, or censure. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.79&asof=1997-07-01 · printed Oct 16, 2026
On this page
  • (a) Charges.
  • (b) Demand for answer.
Cited by (code & regs)

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

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, 2006CFR 2005 annual edition (revised as of 2005-07-01) run 127View · Redline (sign in)
Jul 1, 2006Jun 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 127View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2016-12-30 run 5T.D. 9527, 76 FR 32310, June 3, 2011View · Redline (sign in)
Provision-level history (blame)