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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 § 10.82(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…
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. 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)).
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. Circular 230 § 10.30(a) — Solicitation.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (a) (a) Advertising and solicitation restrictions.
7. 20 C.F.R. § 901.12(f)(1)(iii) — Eligibility for enrollment.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (f)(1)(iii) (iii) Willfully failing to make a Federal tax return in violation of the revenue laws of the United States, or evading, attempting to evade, or participating in any way in evading or attempting to evade any federal tax or payment thereof, knowingly counseling or suggesting to a client or prospective client …
8. 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.
9. 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)(…
10. Circular 230 § 10.71(b) — Discovery.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Depositions upon oral examination (b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters. (b)(2) (2) In ordering a depos…
11. 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.
12. Circular 230 § 10.60(b) — Institution of proceeding.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Whenever a penalty has been assessed against an appraiser under the Internal Revenue Code and an appropriate officer or employee in an office established to enforce this part determines that the appraiser acted willfully, recklessly, or through gross incompetence with respect to the proscribed conduct, the appr…
13. 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.
14. 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…
15. 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 …
16. 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
    ars to be incorrect, inconsistent with an important fact or another factual assumption, or incomplete. (g) Solicitations regarding actuarial services. An enrolled actuary may not in any way use or participate in the use of any form of public communication or private solicitation related to the performance of actuarial …
17. 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…
18. Circular 230 § 10.5(d) — Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Compliance and suitability checks. (d)(1) (1) As a condition to consideration of an application, the Internal Revenue Service may conduct a Federal tax compliance check and suitability check. The tax compliance check will be limited to an inquiry regarding whether an applicant has filed all required individual …
19. Circular 230 § 10.69(c) — Representation; ex parte communication.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
20. 20 C.F.R. § 901.70(b) — Records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (b) (b) Disciplinary procedures. A request by an enrolled actuary that a hearing in a disciplinary proceeding concerning him/her be public, and that the record thereof be made available for inspection by interested persons may be granted if written agreement is reached in advance to protect from disclosure tax informat…