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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 § 10.72(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…
3. 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)).
4. Circular 230 § 10.27(b) — Fees.
   Joint BoardRegulationsNov 15, 2019related by meaning
   (b) (b) Contingent fees. (b)(1) (1) Except as provided in paragraphs (b)(2), (3), and (4) of this section, a practitioner may not charge a contingent fee for services rendered in connection with any matter before the Internal Revenue Service. (b)(2) (2) A practitioner may charge a contingent fee for services rendered i…
5. 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…
6. 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…
7. Circular 230 § 10.31(a) — Negotiation of taxpayer checks.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (a) (a) A practitioner may not endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to a client by the government in r…
8. 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.
9. Circular 230 § 10.33(c) — Best practices for tax advisors.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (c) (c) Applicability date. This section is effective after June 20, 2005.
10. Circular 230 § 10.60(a) — Institution of proceeding.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (a) Whenever it is determined that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded or, in accordance with § 10.62, subject to a proceeding …
11. Circular 230 § 10.91 — Saving provision.
    Joint BoardRegulationsDec 30, 2016related by meaning
    Any proceeding instituted under this part prior to June 12, 2014, for which a final decision has not been reached or for which judicial review is still available is not affected by these revisions. Any proceeding under this part based on conduct engaged in prior to June 12, 2014, which is instituted after that date, wi…
12. 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…
13. 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…
14. 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
    was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Drafting Information The principal author of these regulations is Michael P. Brewer, IRS ( printed page 17769) Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government E…
15. 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…
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. 76 FR 81362 — Regulations Governing the Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Correction
    Joint BoardFinal Rules (FR)Dec 28, 2011related by meaning
    orrection are under section 3042 of the Employee Retirement Income Security Act of 1974 (88 Stat. 829), Public Law 93-406 (ERISA). Need for Correction As published, final regulations (TD 9517) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the pub…
18. Circular 230 § 10.62(d) — Contents of complaint.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
19. Circular 230 § 10.35(b) — Competence.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
20. 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.