(a) Roster. The Internal Revenue Service will maintain and make available for public inspection in the time and manner prescribed by the Secretary, or delegate, the following rosters—
(1) 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.
(2) 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 Internal Revenue Service under
§ 10.61.
(3) 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 under
§ 10.61.
(4) Registered tax return preparers, including individuals—
(i) Authorized to prepare all or substantially all of a tax return or claim for refund;
(ii) Who have been placed in inactive status for failure to meet the requirements for renewal;
(iii) Who have been placed in inactive retirement status; and
(iv) Whose offer of consent to resign from their status as a registered tax return preparer has been accepted by the Internal Revenue Service under
§ 10.61.
(5) Disqualified appraisers.
(6) Qualified continuing education providers, including providers—
(i) Who have obtained a qualifying continuing education provider number; and
(ii) Whose qualifying continuing education number has been revoked for failure to comply with the requirements of this part.
(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.
(c) Effective/applicability date. This section is applicable beginning August 2, 2011.
Source credit, amendments & notes
[T.D. 9359, 72 FR 54555, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32311, June 3, 2011; 76 FR 49650, Aug. 11, 2011]
Circular 230 § 10.90 — Records. · eCFR editorial change effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.90 · printed Oct 16, 2026