Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to I.R.C. § 1036 (not yet in the library — opens the official source)
31 documents · 0.01sAllIRCERISAPBGCJoint Board
  1. Joint BoardRegulationsOct 11, 2017related by meaning
    (b) (b) Authority to disqualify. The Secretary of the Treasury, or delegate, after due notice and opportunity for hearing, may disqualify any appraiser for a violation of these rules as applicable to appraisers. (b)(1) (1) If any appraiser is disqualified pursuant to this subpart C, the appraiser is barred from present…
  2. 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…
  3. 20 C.F.R. § 903.5(f) — Disclosure to third parties.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (f) (f) Records not subject to correction. The following records are not subject to correction or amendment by individuals: (f)(1) (1) Transcripts or written statements made under oath; (f)(2) (2) Transcripts of Grand Jury proceedings, judicial or quasi-judicial proceedings which form the official record of those proce…
  4. 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…
  5. 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…
  6. Circular 230 § 10.25(b)(4) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (b)(4) (4) No former Government employee may, within one year after Government employment is ended, communicate with or appear before, with the intent to influence, any employee of the Treasury Department in connection with the publication, withdrawal, amendment, modification, or interpretation of a rule the developmen…
  7. 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…
  8. 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…
  9. 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…
  10. Circular 230 § 10.31(b) — Negotiation of taxpayer checks.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
  11. 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 …
  12. 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.
  13. Circular 230 § 10.24 — Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
    Joint BoardRegulationsDec 30, 2016related by meaning
    A practitioner may not, knowingly and directly or indirectly:
  14. 20 C.F.R. § 903.3(e) — Access to records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (e) (e) Exemptions. The procedures prescribed under 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…
  15. Circular 230 § 10.74 — Transcript.
    Joint BoardRegulationsDec 30, 2016related by meaning
    In cases where the hearing is stenographically reported by a Government contract reporter, copies of the transcript may be obtained from the reporter at rates not to exceed the maximum rates fixed by contract between the Government and the reporter. Where the hearing is stenographically reported by a regular employee o…
  16. 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.
  17. Circular 230 § 10.37(d) — Requirements for written advice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Federal tax matter. A Federal tax matter, as used in this section, is any matter concerning the application or interpretation of— (d)(1) (1) A revenue provision as defined in section 6110(i)(1)(B) of the Internal Revenue Code; (d)(2) (2) Any provision of law impacting a person's obligations under the internal r…
  18. Circular 230 § 10.21 — Knowledge of client's omission.
    Joint BoardRegulationsDec 30, 2016related by meaning
    A practitioner who, having been retained by a client with respect to a matter administered by the Internal Revenue Service, knows that the client has not complied with the revenue laws of the United States or has made an error in or omission from any return, document, affidavit, or other paper which the client submitte…
  19. 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…
  20. 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.