Brief Case

Circular 230 § 10.81

Petition for reinstatement.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9668, 79 FR 33694, June 12, 2014
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(a) In general. A practitioner disbarred or suspended under § 10.60, or suspended under § 10.82, or a disqualified appraiser may petition for reinstatement before the Internal Revenue Service after the expiration of 5 years following such disbarment, suspension, or disqualification (or immediately following the expiration of the suspension or disqualification period, if shorter than 5 years). Reinstatement will not be granted unless the Internal Revenue Service is satisfied that the petitioner is not likely to engage thereafter in conduct contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public interest.
(b) Effective/applicability date. This section is applicable beginning June 12, 2014.
Source credit, amendments & notes

[T.D. 9668, 79 FR 33694, June 12, 2014]

Circular 230 § 10.81 — Petition for reinstatement. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.81&asof=2014-07-01 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Effective/applicability date.
Cited by (code & regs)

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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 127View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127View · Redline (sign in)
Jul 1, 2012Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127T.D. 9527, 76 FR 32311, June 3, 2011View · Redline (sign in)
Jul 1, 2014currenteCFR amendment effective 2016-12-30 run 5T.D. 9668, 79 FR 33694, June 12, 2014View · Redline (sign in)
Provision-level history (blame)