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1. Circular 230 § 10.82(b)(4)(ii) — Expedited suspension.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (b)(4)(ii) (ii) Advancing frivolous or groundless arguments; or (b)(4)(iii) (iii) Failing to pursue available administrative remedies. (b)(5) (5) Has demonstrated a pattern of willful disreputable conduct by— (b)(5)(i) (i) Failing to make an annual Federal tax return, in violation of the Federal tax laws, during 4 of t…
2. 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…
3. 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…
4. 20 C.F.R. § 903.8(c)(2)(iii) — Exemptions.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (c)(2)(iii) (iii) With respect to subsections (d) (2), (3) and (4), (e)(4)(H), and (f)(4), the Joint Board believes that the imposition of these requirements, which presuppose access and provide for amending records, would impair the ability to conduct investigations and would be unnecessary for the same reasons stated…
5. Circular 230 § 10.72(d)(4)(iii) — Hearings.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (d)(4)(iii) (iii) Denials. If a motion for a protective order is denied in whole or in part, the Administrative Law Judge may, on such terms or conditions as the Administrative Law Judge deems just, order any party or person to comply with, or respond in accordance with, the procedure involved. (d)(4)(iv) (iv) Public i…
6. 20 C.F.R. § 901.12(f)(1)(v) — Eligibility for enrollment.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (f)(1)(v) (v) Disbarment or suspension from practice as an actuary, attorney, certified public accountant, public accountant, or an enrolled agent by any duly constituted authority of any state, possession, territory, Commonwealth, the District of Columbia, by any Federal Court of record, or by the Department of the Tr…
7. 20 C.F.R. § 901.30(b) — Authority to suspend or terminate enrollment.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (b) (b) Does not satisfy the requirements for enrollment in effect at the time of his/her enrollment.
8. 20 C.F.R. § 903.5(a) — Disclosure to third parties.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (a) (a) In general. Subject to the application of exemptions promulgated by the Joint Board, in accordance with 5 U.S.C. 552a(k), the Executive Director shall, in conformance with 5 U.S.C. 552a(d)(2), permit an individual to request amendment of a record pertaining to him. Any such request shall be addressed to the Exe…
9. 75 FR 81454 — Privacy Act of 1974; Implementation
   Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
   h respect to this rule are unnecessary, and good cause for making this direct final rule effective 90 days after publication in the Federal Register . Pursuant to Executive Order 12866, it has been determined that this direct final rule is not a significant regulatory action, and therefore, does not require a regulator…
10. 20 C.F.R. § 903.4(d) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exemptions. The procedures specified in paragraphs (a), (b) and (c) of this section shall not apply to: (1) Systems of records exempted pursuant to 5 U.S.C. 552a(k); (2) information compiled in reasonable anticipation of a civil action or proceeding (see 5 U.S.C. 552a(d)(5)); or (3) information regarding an ind…
11. 20 C.F.R. § 901.11(m) — Enrollment procedures.
    Joint BoardRegulationsSep 18, 2025related by meaning
    (m) (m) Renewal while under suspension or disbarment. An individual who is ineligible to perform actuarial services and/or to practice before the Internal Revenue Service by virtue of disciplinary action is required to meet the requirements for renewal of enrollment during the period of such ineligibility.
12. 20 C.F.R. § 901.31(c) — Grounds for suspension or termination of enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c) (c) Disreputable conduct. The enrollment of an actuary may be suspended or terminated if it is found that the actuary has, at any time after he/she applied for enrollment, engaged in any conduct set forth in § 901.12(f) or other conduct evidencing fraud, dishonesty, or breach of trust. Such other conduct includes, …
13. 20 C.F.R. § 901.36(c) — Service of complaint and other papers.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c) (c) Filing of papers. Whenever the filing of a paper is required or permitted in connection with a suspension or termination proceeding, and the place of filing is not specified by this subpart or by rule or order of the Administrative Law Judge, the paper shall be filed with the Executive Director of the Joint Boa…
14. 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 …
15. Circular 230 § 10.3(d)(2) — Who may practice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    failure to file annual registration and other notifications by pension plan), 6652(f) (relating to the failure to file information required in connection with certain plans of deferred compensation), 6692 (relating to the failure to file actuarial report), 7805(b) (relating to the extent to which an Internal Revenue Se…
16. Circular 230 § 10.20(a)(3) — Information to be furnished.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a)(3) (3) When a proper and lawful request is made by a duly authorized officer or employee of the Internal Revenue Service, concerning an inquiry into an alleged violation of the regulations in this part, a practitioner must provide any information the practitioner has concerning the alleged violation and testify reg…
17. 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.
18. 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.
19. Circular 230 § 10.6(l) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (l) (l) Renewal while under suspension or disbarment. An individual who is ineligible to practice before the Internal Revenue Service by virtue of disciplinary action under this part is required to conform to the requirements for renewal of enrollment or registration before the individual's eligibility is restored.
20. 76 FR 17762 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974
    Joint BoardFinal Rules (FR)Mar 31, 2011related by meaning
    nrolled actuary is withholding such document pending the client's performance of its contractual obligation to pay fees with respect to such document. * * * * * (l) The rules of this section apply to all actuarial services and related acts performed on or after May 2, 2011. Par. 10. Section 901.31 is amended by revisin…