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Pension Resource

Circular 230 § 10.52

Violations subject to sanction.
CFR 2007 annual edition (revised as of 2007-07-01) · superseded Jul 1, 2008 · last amended by T.D. 9165, 69 FR 75845, Dec. 20, 2004
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(a) Prohibited conduct. A practitioner may be censured, suspended or disbarred from practice before the Internal Revenue Service for any of the following:
(1) Willfully violating any of the regulations (other than § 10.33) contained in this part; or
(2) Recklessly or through gross incompetence (within the meaning of § 10.51(l)) violating §§ 10.34, 10.35, 10.36 or 10.37.
(b) Effective date. This section applies after June 20, 2005.
Source credit, amendments & notes

[T.D. 9165, 69 FR 75845, Dec. 20, 2004]

Circular 230 § 10.52 — Violations subject to sanction. · CFR 2007 annual edition (revised as of 2007-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.52&asof=2005-07-01 · printed Oct 16, 2026
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  • (a) Prohibited conduct.
  • (b) Effective date.
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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 12759 FR 31528, June 20, 1994View
Jul 1, 2003Jun 30, 2005CFR 2004 annual edition (revised as of 2004-07-01) run 127View · Redline (sign in)
Jul 1, 2005Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127T.D. 9165, 69 FR 75845, Dec. 20, 2004View · Redline (sign in)
Jul 1, 2008Oct 10, 2017eCFR amendment effective 2016-12-30 run 26T.D. 9359, 72 FR 54551, Sept. 26, 2007View · Redline (sign in)
Oct 11, 2017currenteCFR editorial change effective 2017-10-11 run 5T.D. 9359, 72 FR 54551, Sept. 26, 2007View · Redline (sign in)
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