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1. Circular 230 § 10.50(c) — Sanctions.
   Joint BoardRegulationsOct 11, 2017related by meaning
   (c) (c) Authority to impose monetary penalty (c)(1) (1) In general. (c)(1)(i) (i) The Secretary of the Treasury, or delegate, after notice and an opportunity for a proceeding, may impose a monetary penalty on any practitioner who engages in conduct subject to sanction under paragraph (a) of this section. (c)(1)(ii) (ii…
2. Circular 230 § 10.51(a)(9) — Incompetence and disreputable conduct.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (a)(9) (9) Directly or indirectly attempting to influence, or offering or agreeing to attempt to influence, the official action of any officer or employee of the Internal Revenue Service by the use of threats, false accusations, duress or coercion, by the offer of any special inducement or promise of an advantage, or b…
3. Circular 230 § 10.82(b) — Expedited suspension.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (b) (b) To whom applicable. This section applies to any practitioner who, within 5 years prior to the date that a show cause order under this section's expedited suspension procedures is served: (b)(1) (1) Has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cau…
4. Circular 230 § 10.3(h) — Who may practice.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (h) (h) Government officers and employees, and others. An individual, who is an officer or employee of the executive, legislative, or judicial branch of the United States Government; an officer or employee of the District of Columbia; a Member of Congress; or a Resident Commissioner may not practice before the Internal…
5. Circular 230 § 10.30(d) — Solicitation.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (d) (d) Improper associations. A practitioner may not, in matters related to the Internal Revenue Service, assist, or accept assistance from, any person or entity who, to the knowledge of the practitioner, obtains clients or otherwise practices in a manner forbidden under this section.
6. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
   Joint BoardRegulationsNov 6, 2020related by meaning
   (a)(5) (5) Rule includes Treasury regulations, whether issued or under preparation for issuance as notices of proposed rulemaking or as Treasury decisions, revenue rulings, and revenue procedures published in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)).
7. Circular 230 § 10.60(a) — Institution of proceeding.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (a) (a) Whenever it is determined that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded or, in accordance with § 10.62, subject to a proceeding …
8. Circular 230 § 10.36(b) — Procedures to ensure compliance.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (b) (b) Any such individual who has (or such individuals who have or share) principal authority as described in paragraph (a) of this section will be subject to discipline for failing to comply with the requirements of this section if— (b)(1) (1) The individual through willfulness, recklessness, or gross incompetence d…
9. Circular 230 § 10.7(c)(1)(vi) — Representing oneself; participating in rulemaking; limited practice; and special appearances.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (c)(1)(vi) (vi) An officer or a regular employee of a governmental unit, agency, or authority may represent the governmental unit, agency, or authority in the course of his or her official duties. (c)(1)(vii) (vii) An individual may represent any individual or entity, who is outside the United States, before personnel …
10. Circular 230 § 10.52(b) — Violations subject to sanction.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
11. Circular 230 § 10.64(e) — Answer; default.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Signature. The answer must be signed by the respondent or the respondent's authorized representative under § 10.69(a)(2) and must include a statement directly above the signature acknowledging that the statements made in the answer are true and correct and that knowing and willful false statements may be punish…
12. Circular 230 § 10.23 — Prompt disposition of pending matters.
    Joint BoardRegulationsDec 30, 2016related by meaning
    A practitioner may not unreasonably delay the prompt disposition of any matter before the Internal Revenue Service.
13. Circular 230 § 10.29(a) — Conflicting interests.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (a) Except as provided by paragraph (b) of this section, a practitioner shall not represent a client before the Internal Revenue Service if the representation involves a conflict of interest. A conflict of interest exists if— (a)(1) (1) The representation of one client will be directly adverse to another client; or…
14. Circular 230 § 10.0(a) — Scope of part.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (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 …
15. Circular 230 § 10.8(c) — Return preparation and application of rules to other individuals.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Application of rules to other individuals. Any individual who for compensation prepares, or assists in the preparation of, all or a substantial portion of a document pertaining to any taxpayer's tax liability for submission to the Internal Revenue Service is subject to the duties and restrictions relating to pr…
16. 20 C.F.R. § 901.31(c)(4) — Grounds for suspension or termination of enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c)(4) (4) The use of false or misleading representations with intent to deceive a client or prospective client, or of intimations that the actuary is able to obtain special consideration or action from an officer or employee of any agency or court authorized to determine the validity of pension plans under ERISA. (c)(…
17. Circular 230 § 10.34(b) — Standards with respect to tax returns and documents, affidavits and other papers.
    Joint BoardRegulationsNov 15, 2019related by meaning
    (b) (b) Documents, affidavits and other papers. (b)(1) (1) A practitioner may not advise a client to take a position on a document, affidavit or other paper submitted to the Internal Revenue Service unless the position is not frivolous. (b)(2) (2) A practitioner may not advise a client to submit a document, affidavit o…
18. Circular 230 § 10.27(a) — Fees.
    Joint BoardRegulationsNov 15, 2019related by meaning
    (a) (a) In general. A practitioner may not charge an unconscionable fee in connection with any matter before the Internal Revenue Service.
19. Circular 230 § 10.92 — Special orders.
    Joint BoardRegulationsDec 30, 2016related by meaning
    The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part.
20. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016related by meaning
    amendments are the most efficient means for the Joint Board to harmonize the regulations and Bylaws involving the Board's internal election procedure. Accordingly, pursuant to 5 U.S.C. 553(a)(2), 553(b)(3)(A), and 553(b)(3)(B), the Joint Board finds good cause that prior notice and other public procedures with respect …