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1. Circular 230 § 10.69(b) — Representation; ex parte communication.
   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…
2. Circular 230 § 10.82(e) — Expedited suspension.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (e) (e) Conference. An authorized representative of the Internal Revenue Service will preside at a conference described in this section. The conference will be held at a place and time selected by the Internal Revenue Service, but no sooner than 14 calendar days after the date by which the response must be filed with t…
3. Circular 230 § 10.60(a) — Institution of proceeding.
   Joint BoardRegulationsDec 30, 2016related by meaning
   …er 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 for sanctions described in § 10.50.
4. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
   Joint BoardRegulationsNov 6, 2020related by meaning
   …ssued 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)).
5. Circular 230 § 10.7(c)(1)(vi) — Representing oneself; participating in rulemaking; limited practice; and special appearances.
   Joint BoardRegulationsDec 30, 2016related by meaning
   …resent any individual or entity, who is outside the United States, before personnel of the Internal Revenue Service when such representation takes place outside the United States. (c)(2) (2) Limitations. (c)(2)(i) (i) An individual who is under suspension or disbarment from practice before the Internal Revenue Service …
6. Circular 230 § 10.51(a)(9) — Incompetence and disreputable conduct.
   Joint BoardRegulationsDec 30, 2016related by meaning
   …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 by the bestowing of any gift, favor or thing of value. (a)(10) (10) Disb…
7. Circular 230 § 10.24 — Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
   Joint BoardRegulationsDec 30, 2016related by meaning
   A practitioner may not, knowingly and directly or indirectly:
8. Circular 230 § 10.77(c) — Appeal of decision of Administrative Law Judge.
   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…
9. 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.
10. Circular 230 § 10.20(b) — Information to be furnished.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …ioner may not interfere, or attempt to interfere, with any proper and lawful effort by the Internal Revenue Service, its officers or employees, to obtain any record or information unless the practitioner believes in good faith and on reasonable grounds that the record or information is privileged.
11. 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.
12. 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.
13. 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
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
14. Circular 230 § 10.0(a) — Scope of part.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …ents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice;…
15. Circular 230 § 10.78(c) — Decision on review.
    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.
16. 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
    …graph 1. The authority citation for part 901 continues to read in part as follows: Authority: These rules are issued under authority of 88 Stat. 1002; 29 U.S.C. 1241, 1242. See also5 U.S.C. 301; 31 U.S.C. 330; and 31 U.S.C. 321. § 901.0 [Amended] Par. 2. Section 901.0 is amended by removing the phrase “subpart D of thi…
17. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
    …art 903 continues to read as follows: Authority: 5 U.S.C. 552a. 2. Section 903.8, is amended by: a. Revising paragraph (a); b. Revising paragraph (b); c. Revising the last sentence of paragraph (c)(2)(i); d. Revising the last sentence of paragraph (c)(2)(ii); e. Amending paragraph (c)(2)(iii) by removing the reference …
18. Circular 230 § 10.34(b) — Standards with respect to tax returns and documents, affidavits and other papers.
    Joint BoardRegulationsNov 15, 2019related by meaning
    …dvise a client to take a position on a document, affidavit or other paper submitted to the Internal Revenue Service unless the position is not frivolous. (b)(2) (2) A practitioner may not advise a client to submit a document, affidavit or other paper to the Internal Revenue Service— (b)(2)(i) (i) The purpose of which i…
19. Circular 230 § 10.37(c)(2) — Requirements for written advice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    …ement a significant purpose of which is the avoidance or evasion of any tax imposed by the Internal Revenue Code, the Commissioner, or delegate, will apply a reasonable practitioner standard, considering all facts and circumstances, with emphasis given to the additional risk caused by the practitioner's lack of knowled…
20. 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…