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Go to 17 C.F.R. § 230.498 (not yet in the library — opens the official source)
53 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. Circular 230 § 10.3(j) — Who may practice.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (j) (j) Effective/applicability date. Paragraphs (a), (b), and (g) of this section are applicable beginning June 12, 2014. Paragraphs (c) through (f), (h), and (i) of this section are applicable beginning August 2, 2011.
  2. Circular 230 § 10.4(a) — Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016
    (a) (a) Enrollment as an enrolled agent upon examination. The Commissioner, or delegate, will grant enrollment as an enrolled agent to an applicant eighteen years of age or older who demonstrates special competence in tax matters by written examination administered by, or administered under the oversight of, the Intern…
  3. Circular 230 § 10.5(b) — Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016
    …become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. See 26 CFR part 300.
  4. Circular 230 § 10.34(a) — Standards with respect to tax returns and documents, affidavits and other papers.
    Joint BoardRegulationsNov 15, 2019
    (a) (a) Tax returns. (a)(1) (1) A practitioner may not willfully, recklessly, or through gross incompetence— (a)(1)(i) (i) Sign a tax return or claim for refund that the practitioner knows or reasonably should know contains a position that— (a)(1)(i)(A) (A) Lacks a reasonable basis; (a)(1)(i)(B) (B) Is an unreasonable …
  5. Joint BoardRegulationsDec 30, 2016★ strong match
    (b) (b) Officers and employees within any office established under this part may perform acts necessary or appropriate to carry out the responsibilities of their office(s) under this part or as otherwise prescribed by the Commissioner.
  6. Circular 230 § 10.0(b) — Scope of part.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (b) (b) Effective/applicability date. This section is applicable beginning August 2, 2011.
  7. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010★ strong match
    …rovisions of the Regulatory Flexibility Act, 5 U.S.C. 601-612, do not apply. List of Subjects in 20 CFR Part 903 Access to Records Adoption of Amendments to the Regulations Accordingly, 20 CFR part 903 is amended as follows: PART 903—ACCESS TO RECORDS 1. The authority citation for 20 CFR part 903 continues to read as f…
  8. Circular 230 § 10.2(b) — Definitions.
    Joint BoardRegulationsDec 30, 2016★ strong match
    (b) (b) Effective/applicability date. This section is applicable beginning August 2, 2011.
  9. 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, 2011
    … to the standards of practice provisions that were modeled on the obligations set forth in Circular 230 of all persons practicing before the IRS. The Joint Board believes that the rules in Circular 230 pertaining to due diligence, solicitations, prompt disposition of pending matters, and the return of client records ar…
  10. Circular 230 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
  11. Circular 230 § 10.6(d)(4) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016
    …) Fee. A reasonable nonrefundable fee may be charged for each application for renewal filed. See 26 CFR part 300. (d)(7) (7) Forms. Forms required for renewal may be obtained by sending a written request to the address specified by the Internal Revenue Service or from such other source as the Internal Revenue Service w…
  12. 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.
  13. Joint BoardRegulationsOct 11, 2017related by meaning
    (f) (f) Effective/applicability date. This section is applicable to conduct occurring on or after August 2, 2011, except that paragraphs (a), (b)(2), and (e) apply to conduct occurring on or after September 26, 2007, and paragraph (c) applies to prohibited conduct that occurs after October 22, 2004.
  14. Circular 230 § 10.30(a) — Solicitation.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (a) Advertising and solicitation restrictions.
  15. Circular 230 § 10.25(a) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020
    …nt nongovernmental parties. (a)(4) (4) Particular matter involving specific parties is defined at 5 CFR 2637.201(c), or superseding post-employment regulations issued by the U.S. Office of Government Ethics.
  16. 20 C.F.R. § 902.3(a) — Published information.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (a) (a) Federal Register. Pursuant to sections 552 and 553 of title 5 of the United States Code, and subject to the provisions of § 902.5, the Joint Board publishes in the Federal Register for the guidance of the public, in addition to this part, descriptions of its organization and procedures, substantive rules of gen…
  17. Circular 230 § 10.22(a) — Diligence as to accuracy.
    Joint BoardRegulationsDec 30, 2016
    (a) (a) In general. A practitioner must exercise due diligence— (a)(1) (1) In preparing or assisting in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to Internal Revenue Service matters; (a)(2) (2) In determining the correctness of oral or written representation…
  18. 20 C.F.R. § 901.1 — Definitions.
    Joint BoardRegulationsOct 18, 2016related by meaning
    As used in this part, the term:
  19. Circular 230 § 10.82(h) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (h) (h) Effective/applicability date. This section is generally applicable beginning June 12, 2014, except that paragraphs (b)(1) through (4) of this section are applicable beginning August 2, 2011.
  20. 20 C.F.R. § 901.71 — Special orders.
    Joint BoardRegulationsOct 18, 2016related by meaning
    The Joint Board reserves the power to issue such special orders as it may deem proper in any case within the purview of this part.