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1. 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…
2. 20 C.F.R. § 903.8(c)(2)(iii) — Exemptions.
   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…
3. 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…
4. 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…
5. 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 …
6. 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…
7. 20 C.F.R. § 903.5(f) — Disclosure to third parties.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (f) (f) Records not subject to correction. The following records are not subject to correction or amendment by individuals: (f)(1) (1) Transcripts or written statements made under oath; (f)(2) (2) Transcripts of Grand Jury proceedings, judicial or quasi-judicial proceedings which form the official record of those proce…
8. 20 C.F.R. § 901.30(a) — Authority to suspend or terminate enrollment.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (a) (a) Has failed to discharge his/her duties under ERISA, or
9. 20 C.F.R. § 903.3(e) — Access to records.
   Joint BoardRegulationsOct 18, 2016related by meaning
   (e) (e) Exemptions. The procedures prescribed under 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…
10. 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…
11. Circular 230 § 10.92 — Special orders.
    Joint BoardRegulationsDec 30, 2016related by meaning
    The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part.
12. 20 C.F.R. § 901.31(c)(4) — Grounds for suspension or termination of enrollment.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c)(4) (4) The use of false or misleading representations with intent to deceive a client or prospective client, or of intimations that the actuary is able to obtain special consideration or action from an officer or employee of any agency or court authorized to determine the validity of pension plans under ERISA. (c)(…
13. 20 C.F.R. § 903.7 — Penalties.
    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)).
14. 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…
15. Circular 230 § 10.36(a) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (a) (a) Any individual subject to the provisions of this part who has (or individuals who have or share) principal authority and responsibility for overseeing a firm's practice governed by this part, including the provision of advice concerning Federal tax matters and preparation of tax returns, claims for refund, or o…
16. Circular 230 § 10.3(h) — Who may practice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (h) (h) Government officers and employees, and others. An individual, who is an officer or employee of the executive, legislative, or judicial branch of the United States Government; an officer or employee of the District of Columbia; a Member of Congress; or a Resident Commissioner may not practice before the Internal…
17. 20 C.F.R. § 901.36(c) — Service of complaint and other papers.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (c) (c) Filing of papers. Whenever the filing of a paper is required or permitted in connection with a suspension or termination proceeding, and the place of filing is not specified by this subpart or by rule or order of the Administrative Law Judge, the paper shall be filed with the Executive Director of the Joint Boa…
18. 20 C.F.R. § 901.35(a) — Contents of complaint.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (a) (a) Charges. A complaint initiating a suspension or termination proceeding shall describe the allegations which are the basis for the proceeding, and fairly inform the respondent of the charges against him/her.
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. 20 C.F.R. § 903.2(b) — Request for records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (b) (b) The term individual means a citizen of the United States or an alien lawfully admitted for permanent residence;