What changed
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ecfr_part · CFR · 31 CFR part 10
Started 2026-10-02 14:29:31 · finished 2026-10-03 18:28:51 · 56 amended, 0 added, 0 removed
Amended (56)
Circular 230 § 10.1 Offices.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33692, June 12, 2014 · history Circular 230 § 10.2 Definitions.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32300, June 3, 2011 · history Circular 230 § 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32301, June 3, 2011 · history Circular 230 § 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2012 · 76 FR 49650, Aug. 11, 2011 · history Circular 230 § 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32302, June 3, 2011 · history Circular 230 § 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32305, June 3, 2011 · history Circular 230 § 10.8 Return preparation and application of rules to other individuals.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32306, June 3, 2011 · history Circular 230 § 10.9 Continuing education providers and continuing education programs.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32306, June 3, 2011 · history Circular 230 § 10.20 Information to be furnished.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.24 Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
effective Jul 1, 2003 · history Circular 230 § 10.25 Practice by former government employees, their partners and their associates.
effective Nov 6, 2020 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.27 Fees.
effective Nov 15, 2019 · T.D. 9359, 72 FR 54548, Sept. 26, 2007 · history Circular 230 § 10.29 Conflicting interests.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54549, Sept. 26, 2007 · history Circular 230 § 10.30 Solicitation.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32307, June 3, 2011 · history Circular 230 § 10.31 Negotiation of taxpayer checks.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33693, June 12, 2014 · history Circular 230 § 10.33 Best practices for tax advisors.
effective Jul 1, 2013 · T.D. 9165, 69 FR 75841, Dec. 20, 2004 · history Circular 230 § 10.35 Competence.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33693, June 12, 2014 · history Circular 230 § 10.36 Procedures to ensure compliance.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33693, June 12, 2014 · history Circular 230 § 10.37 Requirements for written advice.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33693, June 12, 2014 · history Circular 230 § 10.38 Establishment of advisory committees.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.50 Sanctions.
effective Oct 11, 2017 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.51 Incompetence and disreputable conduct.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.52 Violations subject to sanction.
effective Oct 11, 2017 · T.D. 9359, 72 FR 54551, Sept. 26, 2007 · history Circular 230 § 10.53 Receipt of information concerning practitioner.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32308, June 3, 2011 · history Circular 230 § 10.60 Institution of proceeding.
effective Jul 1, 2012 · 76 FR 49650, Aug. 11, 2011 · history Circular 230 § 10.61 Conferences.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32309, June 3, 2011 · history Circular 230 § 10.62 Contents of complaint.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32309, June 3, 2011 · history Circular 230 § 10.63 Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32309, June 3, 2011 · history Circular 230 § 10.64 Answer; default.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32309, June 3, 2011 · history Circular 230 § 10.65 Supplemental charges.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32309, June 3, 2011 · history Circular 230 § 10.66 Reply to answer.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32309, June 3, 2011 · history Circular 230 § 10.68 Motions and requests.
effective Nov 6, 2020 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Circular 230 § 10.69 Representation; ex parte communication.
effective Jul 1, 2012 · 76 FR 49650, Aug. 11, 2011 · history Circular 230 § 10.70 Administrative Law Judge.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Circular 230 § 10.71 Discovery.
effective Jul 1, 2008 · T.D. 9359, 72 FR 54552, Sept. 26, 2007 · history Circular 230 § 10.72 Hearings.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32310, June 3, 2011 · history Circular 230 § 10.76 Decision of Administrative Law Judge.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32310, June 3, 2011 · history Circular 230 § 10.77 Appeal of decision of Administrative Law Judge.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32310, June 3, 2011 · history Circular 230 § 10.78 Decision on review.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32310, June 3, 2011 · history Circular 230 § 10.79 Effect of disbarment, suspension, or censure.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32310, June 3, 2011 · history Circular 230 § 10.80 Notice of disbarment, suspension, censure, or disqualification.
effective Jul 1, 2012 · T.D. 9527, 76 FR 32311, June 3, 2011 · history Circular 230 § 10.81 Petition for reinstatement.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33694, June 12, 2014 · history Circular 230 § 10.82 Expedited suspension.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33694, June 12, 2014 · history Circular 230 § 10.91 Saving provision.
effective Jul 1, 2014 · T.D. 9668, 79 FR 33695, June 12, 2014 · history Circular 230 § 10.93 Effective date.
effective Jul 1, 2005 · T.D. 9165, 69 FR 75845, Dec. 20, 2004 · history