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1. 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.
2. Circular 230 § 10.82(f)(2)(i) — Expedited suspension.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (f)(2)(i) (i) The date the Internal Revenue Service lifts the suspension after determining that the practitioner is no longer described in paragraph (b) of this section or for any other reason; or (f)(2)(ii) (ii) The date the suspension is lifted or otherwise modified by an Administrative Law Judge or the Secretary of …
3. 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.
4. Circular 230 § 10.64(f) — Answer; default.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (f) (f) Effective/applicability date. This section is applicable beginning August 2, 2011.
5. Circular 230 § 10.30(a) — Solicitation.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (a) (a) Advertising and solicitation restrictions.
6. Circular 230 § 10.7(f) — Representing oneself; participating in rulemaking; limited practice; and special appearances.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (f) (f) Effective/applicability date. This section is applicable beginning August 2, 2011.
7. Circular 230 § 10.66(b) — Reply to answer.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (b) (b) Effective/applicability date. This section is applicable beginning August 2, 2011.
8. 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.
9. 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:
10. Circular 230 § 10.78(d) — Decision on review.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
11. 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.
12. Circular 230 § 10.91 — Saving provision.
    Joint BoardRegulationsDec 30, 2016related by meaning
    … 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, will apply subpart D and E of this par…
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
    orrection are under section 3042 of the Employee Retirement Income Security Act of 1974 (88 Stat. 829), Public Law 93-406 (ERISA). Need for Correction As published, final regulations (TD 9517) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the pub…
14. 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)).
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 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
17. 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.
18. 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.
19. Circular 230 § 10.22(c) — Diligence as to accuracy.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. Paragraph (a) of this section is applicable on September 26, 2007. Paragraph (b) of this section is applicable beginning June 12, 2014.
20. 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.