Brief Case
Pension Resource

Circular 230 § 10.0

Scope of part.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9527, 76 FR 32300, June 3, 2011
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(a) This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.
Source credit, amendments & notes

[T.D. 9527, 76 FR 32300, June 3, 2011]

Circular 230 § 10.0 — Scope of part. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.0&asof=2012-07-01 · printed Oct 16, 2026
On this page
  • (a) (a) This part contains rules governing the recognition of a…
  • (b) Effective/applicability date.
Guidance addressing this section
IRS / Treasury
Notices
  • Notice 2026-9 Feb 9, 2026 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs…
  • Notice 2023-75 Nov 20, 2023 — Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415…
  • Notice 2022-27 May 31, 2022 — This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022,…
  • Notice 2014-13 Mar 3, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rate…
Proposed Rules
  • 89 FR 104915Proposed Dec 26, 2024 — Regulations Governing Practice Before the Internal Revenue Service Comments due Feb 24, 2025
  • 87 FR 11366Proposed Mar 1, 2022 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due May 11, 2022
  • 86 FR 53893Proposed Sep 29, 2021 — User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination Comments due Nov 15, 2021
  • 83 FR 58202Proposed Nov 19, 2018 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 18, 2019
  • 75 FR 76940Proposed Dec 10, 2010 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Comments due Jan 10, 2011
Revenue Rulings
  • Rev. Rul. 2020-23 Nov 16, 2020 — Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a). Distribution of an individual custodial ac…
  • Rev. Rul. 2014-18 Jun 23, 2014 — This ruling provides that a nonstatutory stock option or a stock appreciation right (each, a stock right) granted by a nonqualified entity for purposes of sect…
Final Rules
  • 84 FR 20801 May 13, 2019 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
  • 76 FR 21805 Apr 19, 2011 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
Announcements
  • Ann. 2018-15 Dec 10, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr…
  • Ann. 2018-13 Oct 22, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr…
Also cited in 23 other documents
IRS / Treasury
Notices
  • Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
  • Notice 2015-39 Jun 1, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2015 used under § 417(e)(3)(D), the 24-m…
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-3 Dec 30, 2024 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
  • Rev. Proc. 2014-5 Jan 2, 2014 — Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissioner, Tax Exempt and …
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    Modified by Rev. Proc. 2013-22
  • Rev. Proc. 2013-5 Jan 2, 2013 — Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals office by the Office of the Division Commissione…
Final Rules
  • 88 FR 72366 Oct 20, 2023 — User Fees Relating to Enrolled Actuaries
  • 80 FR 57709 Sep 25, 2015 — Reliance Standards for Making Good Faith Determinations
Proposed Rules
  • 87 FR 60357Proposed Oct 5, 2022 — User Fees Relating to Enrolled Actuaries Comments due Dec 5, 2022
  • 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…
Treasury Decisions
  • T.D. 9749 Mar 7, 2016 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua…
Joint Board
Final Rules
  • 76 FR 17762 Mar 31, 2011 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974

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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, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 12759 FR 31526, June 20, 1994View
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 12759 FR 31526, June 20, 1994View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2016-12-30T.D. 9527, 76 FR 32300, June 3, 2011View · Redline (sign in)
Provision-level history (blame)