(a) Roster. The Director of the Office of Professional Responsibility will maintain, and may make available for public inspection in the time and manner prescribed by the Secretary of the Treasury, or delegate, rosters of—
(1) Enrolled agents, including individuals—
(i) Granted active enrollment to practice;
(ii) Whose enrollment has been placed in inactive status for failure to meet the requirements for renewal of enrollment;
(iii) Whose enrollment has been placed in inactive retirement status; and
(iv) Whose offer of consent to resign from enrollment has been accepted by the Director of the Office of Professional Responsibility under
§ 10.61;
(2) Individuals (and employers, firms or other entities, if applicable) censured, suspended, or disbarred from practice before the Internal Revenue Service or upon whom a monetary penalty was imposed;
(3) Disqualified appraisers; and
(4) Enrolled retirement plan agents, including individuals—
(i) Granted active enrollment to practice;
(ii) Whose enrollment has been placed in inactive status for failure to meet the requirements for renewal of enrollment;
(iii) Whose enrollment has been placed in inactive retirement status; and
(iv) Whose offer of consent to resign from enrollment has been accepted by the Director of the Office of Professional Responsibility under
§ 10.61.
(b) Other records. Other records of the Director of the Office of Professional Responsibility may be disclosed upon specific request, in accordance with the applicable law.
(b) Effective/applicability date. This section is applicable on September 26, 2007.
Source credit, amendments & notes
[T.D. 9359, 72 FR 54555, Sept. 26, 2007]
Editorial Note:
By T.D. 9359, 72 FR 54555, Sept. 26, 2007, § 10.90 was revised. However, the revised text contained two paragraphs designated paragraph (b).
Circular 230 § 10.90 — Records. · CFR 2010 annual edition (revised as of 2010-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.90&asof=2008-07-01 · printed Oct 16, 2026