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38 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 75 FR 81454 — Privacy Act of 1974; Implementation
    Joint BoardFinal Rules (FR)Dec 28, 2010related by meaning
    h respect to this rule are unnecessary, and good cause for making this direct final rule effective 90 days after publication in the Federal Register . Pursuant to Executive Order 12866, it has been determined that this direct final rule is not a significant regulatory action, and therefore, does not require a regulator…
  2. Circular 230 § 10.25(b)(4) — Practice by former government employees, their partners and their associates.
    Joint BoardRegulationsNov 6, 2020related by meaning
    (b)(4) (4) No former Government employee may, within one year after Government employment is ended, communicate with or appear before, with the intent to influence, any employee of the Treasury Department in connection with the publication, withdrawal, amendment, modification, or interpretation of a rule the developmen…
  3. 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…
  4. 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
    was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Drafting Information The principal author of these regulations is Michael P. Brewer, IRS ( printed page 17769) Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government E…
  5. 20 C.F.R. § 903.4(d) — Correction of records.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (d) (d) Exemptions. The procedures specified in paragraphs (a), (b) and (c) of this section shall not apply to: (1) Systems of records exempted pursuant to 5 U.S.C. 552a(k); (2) information compiled in reasonable anticipation of a civil action or proceeding (see 5 U.S.C. 552a(d)(5)); or (3) information regarding an ind…
  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. Joint BoardRegulationsOct 11, 2017related by meaning
    (c) (c) Authority to impose monetary penalty (c)(1) (1) In general. (c)(1)(i) (i) The Secretary of the Treasury, or delegate, after notice and an opportunity for a proceeding, may impose a monetary penalty on any practitioner who engages in conduct subject to sanction under paragraph (a) of this section. (c)(1)(ii) (ii…
  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 § 10.92 — Special orders.
    Joint BoardRegulationsDec 30, 2016related by meaning
    The Secretary of the Treasury reserves the power to issue such special orders as he or she deems proper in any cases within the purview of this part.
  10. Circular 230 § 10.37(d) — Requirements for written advice.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (d) (d) Federal tax matter. A Federal tax matter, as used in this section, is any matter concerning the application or interpretation of— (d)(1) (1) A revenue provision as defined in section 6110(i)(1)(B) of the Internal Revenue Code; (d)(2) (2) Any provision of law impacting a person's obligations under the internal r…
  11. 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.
  12. Joint BoardRegulationsDec 30, 2016related by meaning
    (g) (g) Effective/applicability date. This section is applicable to proceedings initiated on or after September 26, 2007.
  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 § 10.93 — 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.
  15. 20 C.F.R. § 903.5(a) — Disclosure to third parties.
    Joint BoardRegulationsOct 18, 2016related by meaning
    (a) (a) In general. Subject to the application of exemptions promulgated by the Joint Board, in accordance with 5 U.S.C. 552a(k), the Executive Director shall, in conformance with 5 U.S.C. 552a(d)(2), permit an individual to request amendment of a record pertaining to him. Any such request shall be addressed to the Exe…
  16. Circular 230 § 10.31(b) — Negotiation of taxpayer checks.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Effective/applicability date. This section is applicable beginning June 12, 2014.
  17. 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.
  18. 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.
  19. 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.
  20. Joint BoardRegulationsOct 18, 2016related by meaning
    (c)(2)(iii) (iii) With respect to subsections (d) (2), (3) and (4), (e)(4)(H), and (f)(4), the Joint Board believes that the imposition of these requirements, which presuppose access and provide for amending records, would impair the ability to conduct investigations and would be unnecessary for the same reasons stated…