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Circular 230 § 10.38

Establishment of advisory committees.
CFR 2011 annual edition (revised as of 2011-07-01) · superseded Jul 1, 2012 · last amended by T.D. 9165, 69 FR 75842, Dec. 20, 2004
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Link to an amendment published at 76 FR 32308, June 3, 2011.
(a) Advisory committees. To promote and maintain the public's confidence in tax advisors, the Director of the Office of Professional Responsibility is authorized to establish one or more advisory committees composed of at least five individuals authorized to practice before the Internal Revenue Service. The Director should ensure that membership of an advisory committee is balanced among those who practice as attorneys, accountants, and enrolled agents. Under procedures prescribed by the Director, an advisory committee may review and make general recommendations regarding professional standards or best practices for tax advisors, including whether hypothetical conduct would give rise to a violation of §§ 10.35 or 10.36.
(b) Effective date. This section applies after December 20, 2004.

Effective Date Note:

At 76 FR 32308, June 3, 2011, § 10.38 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:

§ 10.38 Establishment of advisory committees.

(a) Advisory committees. To promote and maintain the public's confidence in tax advisors, the Internal Revenue Service is authorized to establish one or more advisory committees composed of at least six individuals authorized to practice before the Internal Revenue Service. Membership of an advisory committee must be balanced among those who practice as attorneys, accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and registered tax return preparers. Under procedures prescribed by the Internal Revenue Service, an advisory committee may review and make general recommendations regarding the practices, procedures, and policies of the offices described in § 10.1.

(b) Effective/applicability date. This section is applicable beginning August 2, 2011.

Source credit, amendments & notes

[T.D. 9011, 67 FR 48771, July 26, 2002, as amended by T.D. 9165, 69 FR 75842, Dec. 20, 2004]

Circular 230 § 10.38 — Establishment of advisory committees. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.38&asof=2011-07-01 · printed Oct 16, 2026
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  • (a) Advisory committees.
  • (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, 2005Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9165, 69 FR 75842, Dec. 20, 2004View
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9165, 69 FR 75842, Dec. 20, 2004View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2016-12-30 run 5T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
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