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1. 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…
2. 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)).
3. 75 FR 81454 — Privacy Act of 1974; Implementation
   Joint BoardFinal Rules (FR)Dec 28, 2010★ strong match
   n August 27, 1975 (40 FR 39387), the Joint Board published a proposed rule to exempt five systems of records, designating the rule as 20 CFR part 903. On September 30, 1975 (40 FR 45113), the Joint Board published its proposed Privacy Act regulations, designating such regulations as 20 CFR part 903, and in the same pub…
4. 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…
5. 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).
6. 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…
7. Circular 230 § 10.79(c) — Effect of disbarment, suspension, or censure.
   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…
8. 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.
9. 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…
10. ERISA § 3042(a) (29 U.S.C. § 1242) — Enrollment by Board; standards and qualifications; suspension or termination of enrollment
    Joint BoardCode / StatuteJan 4, 1995
    …standards and qualifications. With respect to individuals applying for enrollment before January 1, 1976, such standards and qualifications shall include a requirement for an appropriate period of responsible actuarial experience relating to pension plans. With respect to individuals applying for enrollment on or after…
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 § 10.36(c) — Procedures to ensure compliance.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning June 12, 2014.
13. 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.
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 § 10.52(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.
16. 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…
17. 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.
18. Circular 230 § 10.70(c) — Administrative Law Judge.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable on September 26, 2007.
19. 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.
20. 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;…