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1. Circular 230 § 10.82(a) — Expedited suspension.
   Joint BoardRegulationsDec 30, 2016related by meaning
   …described in this section may be used to suspend the practitioner from practice before the Internal Revenue Service.
2. 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…
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 § 10.60(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.
5. 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.
6. 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:
7. Circular 230 § 10.7(d) — Representing oneself; participating in rulemaking; limited practice; and special appearances.
   Joint BoardRegulationsDec 30, 2016related by meaning
   … appropriate, authorize an individual who is not otherwise eligible to practice before the Internal Revenue Service to represent another person in a particular matter.
8. 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.
9. 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)).
10. Circular 230 § 10.32 — Practice of law.
    Joint BoardRegulationsDec 30, 2016related by meaning
    Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law.
11. 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).
12. 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.
13. 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…
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 § 10.51(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…
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 § 10.66(b) — Reply to answer.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning August 2, 2011.
19. 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.
20. 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.