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Go to 30 U.S.C. § 815 (not yet in the library — opens the official source)
35 documents · 0.02sAllIRCERISAPBGCJoint Board
  1. 20 C.F.R. § 903.5(e)(4) — Disclosure to third parties.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (e)(4) (4) Review of administrative appeals from denial of requests to amend records. The Joint Board shall complete the review and notify the requester of the final agency decision within 30 days (exclusive of Saturdays, Sundays and legal public holidays) after the date of receipt of such appeal, unless it extends the…
  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. Joint BoardRegulationsNov 15, 2019related by meaning
    (d) (d) Effective/applicability date. This section is applicable for fee arrangements entered into after March 26, 2008.
  4. Circular 230 § 10.25(e) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
  5. Joint BoardRegulationsDec 30, 2016related by meaning
    (g) (g) Effective/applicability date. This section is applicable to proceedings initiated on or after September 26, 2007.
  6. 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.
  7. 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…
  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. 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. 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…
  11. 20 C.F.R. § 903.4(f)(3)(i) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (f)(3)(i) (i) When it is determined that the request for access to records will be denied (whether in whole or in part or subject to conditions or exceptions), the person making the request shall be so notified by mail in accordance with paragraph (f)(1) of this section. The letter of notification shall contain a state…
  12. 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…
  13. 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.
  14. Circular 230 § 10.30(e) — Solicitation.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
  15. 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.
  16. Circular 230 § 10.77(e) — Appeal of decision of Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Additional time for briefs and responses. Notwithstanding the time for filing briefs and responses provided in paragraphs (b) and (c) of this section, the Secretary of the Treasury, or delegate deciding appeals, may, for good cause, authorize additional time for filing briefs and responses upon a motion of a pa…
  17. Circular 230 § 10.34(e) — Standards with respect to tax returns and documents, affidavits and other papers.
    Joint BoardRegulationsNov 15, 2019related by meaning
    (e) (e) Effective/applicability date. Paragraph (a) of this section is applicable for returns or claims for refund filed, or advice provided, beginning August 2, 2011. Paragraphs (b) through (d) of this section are applicable to tax returns, documents, affidavits, and other papers filed on or after September 26, 2007.
  18. Circular 230 § 10.29(d) — Conflicting interests.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
  19. Circular 230 § 10.22(c) — Diligence as to accuracy.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
  20. Circular 230 § 10.68(e) — Motions and requests.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (e) (e) Effective/applicability date. This section is applicable on September 26, 2007.