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37 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. Circular 230 § 10.82(h) — Expedited suspension.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (h) (h) Effective/applicability date. This section is generally applicable beginning June 12, 2014, except that paragraphs (b)(1) through (4) of this section are applicable beginning August 2, 2011.
  2. 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 …
  3. Circular 230 § 10.25(b)(4) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (b)(4) (4) No former Government employee may, within one year after Government employment is ended, communicate with or appear before, with the intent to influence, any employee of the Treasury Department in connection with the publication, withdrawal, amendment, modification, or interpretation of a rule the developmen…
  4. Circular 230 § 10.60(d) — Institution of proceeding.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
  5. 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…
  6. Circular 230 § 10.69(c) — Representation; ex parte communication.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
  7. 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.
  8. Circular 230 § 10.76(a)(2) — Decision of Administrative Law Judge.
    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…
  9. 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.
  10. 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…
  11. Circular 230 § 10.81(b) — Petition for reinstatement.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
  12. 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.
  13. 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…
  14. 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.
  15. 20 C.F.R. § 903.4(d) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exemptions. The procedures specified in paragraphs (a), (b) and (c) of this section shall not apply to: (1) Systems of records exempted pursuant to 5 U.S.C. 552a(k); (2) information compiled in reasonable anticipation of a civil action or proceeding (see 5 U.S.C. 552a(d)(5)); or (3) information regarding an ind…
  16. 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…
  17. 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.
  18. Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
  19. 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.
  20. 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.