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1. 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…
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 § 10.79(a) — Effect of disbarment, suspension, or censure.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (a) (a) Disbarment. When the final decision in a case is against the respondent (or the respondent has offered his or her consent and such consent has been accepted by the Internal Revenue Service) and such decision is for disbarment, the respondent will not be permitted to practice before the Internal Revenue Service …
4. 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…
5. 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…
6. 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:
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 § 10.3(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…
9. 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…
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 § 10.27(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.
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. Circular 230 § 10.69(b) — Representation; ex parte communication.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Ex parte communication. The Internal Revenue Service, the respondent, and any representatives of either party, may not attempt to initiate or participate in ex parte discussions concerning a proceeding or potential proceeding with the Administrative Law Judge (or any person who is likely to advise the Administr…
14. Circular 230 § 10.80(a) — Notice of disbarment, suspension, censure, or disqualification.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (a) In general. On the issuance of a final order censuring, suspending, or disbarring a practitioner or a final order disqualifying an appraiser, notification of the censure, suspension, disbarment or disqualification will be given to appropriate officers and employees of the Internal Revenue Service and interested…
15. 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…
16. 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)).
17. 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…
18. 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 …
19. 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.
20. 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…