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)).
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…
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 …
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:
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…
Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
…ts should be sent to: Executive Director, Joint Board for the Enrollment of Actuaries, c/o Internal Revenue Service/Office of Professional Responsibility, SE:OPR, 1111 Constitution Avenue, NW., Washington, DC 20224. Comments will be available for inspection and copying in the IRS Freedom of Information Reading Room (Ro…
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).
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
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…
Joint BoardRegulationsDec 30, 2016related by meaning
(e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Censure. When the final decision in the case is against the respondent (or the Internal Revenue Service has accepted the respondent's offer to consent, if such offer was made) and such decision is for censure, the respondent will be permitted to practice before the Internal Revenue Service, but the respondent's…
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.
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Effective/applicability date. This section is applicable on September 26, 2007.
Joint BoardRegulationsDec 30, 2016related by meaning
(c) (c) Effective/applicability date. This section is applicable on September 26, 2007.
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.
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…
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…
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…
Joint BoardRegulationsDec 30, 2016related by meaning
(d) (d) Effective/applicability date. This section is applicable beginning August 2, 2011.
Joint BoardRegulationsNov 6, 2020related by meaning
(e) (e) Effective/applicability date. This section is applicable on September 26, 2007.