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1. Circular 230 § 10.25(a)(5) — Practice by former government employees, their partners and their associates.
   Joint BoardRegulationsNov 6, 2020related by meaning
   (a)(5) (5) Rule includes Treasury regulations, whether issued 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)).
2. Circular 230 § 10.37(c)(2) — Requirements for written advice.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (c)(2) (2) In the case of an opinion the practitioner knows or has reason to know will be used or referred to by a person other than the practitioner (or a person who is a member of, associated with, or employed by the practitioner's firm) in promoting, marketing, or recommending to one or more taxpayers a partnership …
3. Circular 230 § 10.33(c) — Best practices for tax advisors.
   Joint BoardRegulationsDec 30, 2016★ strong match
   (c) (c) Applicability date. This section is effective after June 20, 2005.
4. Circular 230 § 10.72(d)(3)(iii) — Hearings.
   Joint BoardRegulationsDec 30, 2016related by meaning
   (d)(3)(iii) (iii) Use of returns and return information. Recipients of returns and return information under this paragraph (d)(3) may use the returns or return information solely in the action or proceeding, or in preparation for the action or proceeding, with respect to which the disclosure was made. (d)(3)(iv) (iv) P…
5. Circular 230 § 10.76(a)(2) — Decision of Administrative Law Judge.
   Joint BoardRegulationsDec 30, 2016★ strong match
   (a)(2) (2) Summary adjudication. In the event that a motion for summary adjudication is filed, the Administrative Law Judge should rule on the motion for summary adjudication within 60 days after the party in opposition files a written response, or if no written response is filed, within 90 days after the motion for su…
6. 90 FR 40231 — Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
   Joint BoardFinal Rules (FR)Aug 19, 2025★ strong match
   …1 [TD 10032] RIN 1545-BQ30 AGENCY: Joint Board for the Enrollment of Actuaries. ACTION: Final rule. SUMMARY: This document sets forth final regulations that amend the continuing professional education requirements for actuaries enrolled by the Joint Board for the Enrollment of Actuaries (Joint Board). These final regul…
7. 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…
8. 75 FR 81454 — Privacy Act of 1974; Implementation
   Joint BoardFinal Rules (FR)Dec 28, 2010★ strong match
   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…
9. 89 FR 18579 — Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries
   Joint BoardProposed Rules (FR)Proposed Mar 14, 2024★ strong match
   …27915-17] RIN 1545-BQ30 AGENCY: Joint Board for the Enrollment of Actuaries. ACTION: Proposed rule. SUMMARY:
10. Circular 230 § 10.68(a) — Motions and requests.
    Joint BoardRegulationsNov 6, 2020★ strong match
    …lief sought, and, if appropriate, must contain a memorandum of facts and law in support. (a)(2) (2) Summary adjudication. Either party may move for a summary adjudication upon all or any part of the legal issues in controversy. If the non-moving party opposes summary adjudication in the moving party's favor, the non-mo…
11. 20 C.F.R. § 903.4(f)(4)(i) — Correction of records.
    Joint BoardRegulationsOct 18, 2016★ strong match
    …xtracted or summarized in a manner which protects the source to the maximum degree possible and the summary extract shall be provided to the requesting individual.
12. 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, 2011★ strong match
    …9517] RIN 1545-BC82 AGENCY: Joint Board for the Enrollment of Actuaries. ACTION: Final regulations. SUMMARY: This document contains final regulations under section 3042 of the Employee Retirement Income Security Act of 1974 (ERISA) relating to the enrollment of actuaries. These regulations update the eligibility requir…
13. 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, 2004, must apply for renewal between November 1, 2004, and January 31, 2005. The renewal will be effective April 1, 2005. (d)(2)(iv) (iv) Enrolled agents who have a social security number or tax identification number that ends with the numbers 7, 8, or 9, except for those individuals who re…
14. 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.
15. 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, 2011★ strong match
    …-BC82 AGENCY: Joint Board for the Enrollment of Actuaries. ACTION: Correction to final regulations. SUMMARY: This document contains corrections to final regulations (TD 9517) that were published in the Federal Register on Thursday, March 31, 2011 (76 FR 17762) relating to the enrollment of actuaries. DATES: This correc…
16. 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.
17. 20 C.F.R. § 903.8(c)(2)(iii) — Exemptions.
    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…
18. 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.
19. 81 FR 8832 — Regulations Governing Organization of the Joint Board for the Enrollment of Actuaries
    Joint BoardFinal Rules (FR)Feb 23, 2016
    …00 [TD 9749] RIN 1545-BM81 AGENCY: Joint Board for the Enrollment of Actuaries. ACTION: Final rule. SUMMARY: This document contains final regulations relating to the organization of the Joint Board for the Enrollment of Actuaries. The regulations are being amended in order to conform one provision of the regulations to…
20. 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.