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1. 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…
2. 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.
3. 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.
4. Circular 230 § 10.79(e) — Effect of disbarment, suspension, or censure.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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…
11. 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:
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. 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 …
14. 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.
15. 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.
16. Circular 230 § 10.61(c) — Conferences.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
17. Circular 230 § 10.50(d) — Sanctions.
    Joint BoardRegulationsOct 11, 2017related by meaning
    (d) (d) Authority to accept a practitioner's consent to sanction. The Internal Revenue Service may accept a practitioner's offer of consent to be sanctioned under § 10.50 in lieu of instituting or continuing a proceeding under § 10.60(a).
18. 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…
19. 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)).
20. 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.