Brief Case
Pension Resource

Circular 230 § 10.23

Prompt disposition of pending matters.
eCFR amendment effective 2016-12-30 · current
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
Circular 230 § 10.23 — Prompt disposition of pending matters. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.23&asof=2003-07-01 · printed Oct 16, 2026
Guidance addressing this section

No documents are primarily about this section.

Also cited in 1 other documents
IRS / Treasury
Proposed Rules
  • REG-159704-03Proposed Nov 16, 2009 — Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Incom…

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, 2003currenteCFR amendment effective 2016-12-30 run 5View · Redline (sign in)
Provision-level history (blame)