Circular 230 § 10.91
Saving provision.
CFR 2013 annual edition (revised as of 2013-07-01) · in effect Jul 1, 2008 to Jul 1, 2014 · last amended by T.D. 9359, 72 FR 54555, Sept. 26, 2007
Any proceeding instituted under this part prior to July 26, 2002, for which a final decision has not been reached or for which judicial review is still available will not be affected by these revisions. Any proceeding under this part based on conduct engaged in prior to September 26, 2007, which is instituted after that date, will apply subpart D and E or this part as revised, but the conduct engaged in prior to the effective date of these revisions will be judged by the regulations in effect at the time the conduct occurred.