Search the Pension Law Library

1. 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…
2. 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…
3. Circular 230 § 10.50(c) — Sanctions.
   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…
4. 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…
5. Circular 230 § 10.6(d)(2)(iii) — Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
   Joint BoardRegulationsDec 30, 2016
   …enrollment after November 1, 2005, must apply for renewal between November 1, 2005, and January 31, 2006. The renewal will be effective April 1, 2006.
6. 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.
7. 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.
8. Circular 230 § 10.33(c) — Best practices for tax advisors.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (c) (c) Applicability date. This section is effective after June 20, 2005.
9. Circular 230 § 10.71(g) — Discovery.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (g) (g) Effective/applicability date. This section is applicable to proceedings initiated on or after September 26, 2007.
10. 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.
11. 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.
12. 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.
13. Circular 230 § 10.27(d) — Fees.
    Joint BoardRegulationsNov 15, 2019related by meaning
    (d) (d) Effective/applicability date. This section is applicable for fee arrangements entered into after March 26, 2008.
14. 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.
15. 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.
16. Circular 230 § 10.53(e) — Receipt of information concerning practitioner.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (e) (e) Effective/applicability date. This section is applicable beginning August 2, 2011.
17. 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.
18. Circular 230 § 10.65(c) — Supplemental charges.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.
19. Circular 230 § 10.73(g) — Evidence.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (g) (g) Effective/applicability date. This section is applicable on September 26, 2007.
20. Circular 230 § 10.20(c) — Information to be furnished.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (c) (c) Effective/applicability date. This section is applicable beginning August 2, 2011.