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1. 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…
2. 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.
3. Circular 230 § 10.73(g) — Evidence.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (g) (g) Effective/applicability date. This section is applicable on September 26, 2007.
4. Circular 230 § 10.27(d) — Fees.
   Joint BoardRegulationsNov 15, 2019related by meaning
   (d) (d) Effective/applicability date. This section is applicable for fee arrangements entered into after March 26, 2008.
5. Circular 230 § 10.71(g) — Discovery.
   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 § 10.68(e) — Motions and requests.
   Joint BoardRegulationsNov 6, 2020related by meaning
   (e) (e) Effective/applicability date. This section is applicable on September 26, 2007.
7. Circular 230 § 10.50(f) — Sanctions.
   Joint BoardRegulationsOct 11, 2017related by meaning
   (f) (f) Effective/applicability date. This section is applicable to conduct occurring on or after August 2, 2011, except that paragraphs (a), (b)(2), and (e) apply to conduct occurring on or after September 26, 2007, and paragraph (c) applies to prohibited conduct that occurs after October 22, 2004.
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. 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.
10. 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.
11. Circular 230 § 10.20(c) — Information to be furnished.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
12. Circular 230 § 10.93 — Effective date.
    Joint BoardRegulationsDec 30, 2016related by meaning
    Except as otherwise provided in each section and subject to § 10.91, Part 10 is applicable on July 26, 2002.
13. 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 …
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 § 10.76(e) — Decision of Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
16. 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…
17. 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…
18. Circular 230 § 10.90(c) — Records.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
19. 20 C.F.R. § 901.45(d) — Evidence.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exhibits. If any document, record, or other paper is introduced into evidence as an exhibit, the Administrative Law Judge may authorize the withdrawal of the exhibit subject to any conditions which he/she deems proper.
20. Circular 230 § 10.1(d) — Offices.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011, except that paragraph (a)(1) is applicable beginning June 12, 2014.