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…
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…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Response. Within 30 days of receiving the copy of the appellant's brief, the other party may file a response brief with the Secretary of the Treasury, or delegate deciding appeals, using the address identified for appeals. A copy of the response brief must be served at the same time on the opposing party or, if…
Joint BoardRegulationsDec 30, 2016related by meaning
(d)(4)(i) (i) Mandatory protective order. If redaction of names, addresses, and other identifying information of third party taxpayers may still permit indirect identification of any third party taxpayer, the Administrative Law Judge will issue a protective order to ensure that the identifying information is available …
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…
Joint BoardRegulationsDec 30, 2016related by meaning
(a)(2) (2) Summary adjudication. In the event that a motion for summary adjudication is filed, the Administrative Law Judge should rule on the motion for summary adjudication within 60 days after the party in opposition files a written response, or if no written response is filed, within 90 days after the motion for su…
Joint BoardRegulationsNov 6, 2020related by meaning
(b) (b) General rules.
(b)(1) (1) No former Government employee may, subsequent to Government employment, represent anyone in any matter administered by the Internal Revenue Service if the representation would violate 18 U.S.C. 207 or any other laws of the United States.
(b)(2) (2) No former Government employee who per…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Copy of decision on review. The Secretary of the Treasury, or delegate, will provide copies of the agency decision to the authorized representative of the Internal Revenue Service and the respondent or the respondent's authorized representative.
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…
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…
Joint BoardRegulationsOct 18, 2016related by meaning
(d) (d) Review of requests to amend records. The Executive Director shall:
(d)(1) (1) Not later than 10 days (excluding Saturdays, Sundays, and legal public holidays) after the date of receipt of such request, acknowledge in writing such receipt; and
(d)(2) (2) Promptly, either—(i) make any correction of any portion of…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Censure. When the final decision in the case is against the respondent (or the Internal Revenue Service has accepted the respondent's offer to consent, if such offer was made) and such decision is for censure, the respondent will be permitted to practice before the Internal Revenue Service, but the respondent's…
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
a report thereof to the Executive Director.
Par. 12.
Section 901.47 is amended by revising the last sentence to read as follows:
§ 901.47
Transcript. * * * Copies of exhibits introduced at the hearing or at the taking of depositions will be supplied to parties upon the payment of a reasonable fee (31 U.S.C. 9701).
Par.…
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Applicability date. This section is effective after June 20, 2005.
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…
Joint BoardRegulationsOct 18, 2016related by meaning
Depositions for use at a hearing may, with the written approval of the Administrative Law Judge, be taken by either the Executive Director or the respondent or their duly authorized representatives. Depositions may be taken upon oral or written interrogatories, upon not less than 10 days written notice to the other par…
Joint BoardRegulationsOct 18, 2016related by meaning
(c) (c) Any extension or extensions of time under §§ 902.4(d) and 902.5(b) shall not cumulatively total more than ten days (excepting Saturdays, Sundays and legal public holidays). If an extension is invoked in connection with an initial determination under § 902.4(d), any unused days of such extension may be invoked i…
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…
Joint BoardRegulationsOct 18, 2016related by meaning
The guardian of a person judicially determined to be incompetent shall, in addition to establishing the identity of the person he represents, establish his own guardianship by furnishing a copy of a court order establishing the guardianship and may thereafter act on behalf of such individual. (See 5 U.S.C. 552a(h)).
Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
of the Act.
(iii) * * * Therefore, the Joint Board claims exemptions from the requirements of subsections (d)(2), (3), and (4), (e)(4)(H), and (f)(4). (iv) * * * For these reasons, the Joint Board claims exemptions from the requirements of subsections (e)(4)(G) and (f)(1).
(v) * * * For these reasons, the Joint Board c…