Brief Case

Circular 230 § 10.82

Expedited suspension.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003
Back to current
Historical text in effect Jul 1, 1997 through Jun 30, 2003. View current · Compare with current
If it appears that the respondent in his/her answer, falsely and in bad faith, denies a material allegation of fact in the complaint or states that the respondent has no knowledge sufficient to form a belief, when he/she in fact possesses such information, or if it appears that the respondent has knowingly introduced false testimony during proceedings for his/her disqualification, the Director of Practice may thereupon file supplemental charges against the respondent. Such supplemental charges may be tried with other charges in the case, provided the respondent is given due notice thereof and is afforded an opportunity to prepare a defense thereto.
Circular 230 § 10.82 — Expedited suspension. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.82&asof=1997-07-01 · printed Oct 16, 2026
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Also cited in 2 other documents
IRS / Treasury
Announcements
  • Ann. 2018-15 Dec 10, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr… (b)
  • Ann. 2018-13 Oct 22, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr… (b)

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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, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9359, 72 FR 54555, 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 54555, 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 32311, June 3, 2011View · Redline (sign in)
Jul 1, 2014currenteCFR editorial change effective 2016-12-30 run 5T.D. 9668, 79 FR 33694, June 12, 2014View · Redline (sign in)
Provision-level history (blame)