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21. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    …nces. (2) The provisions in this section are intended to be severable from the provisions in §§ 149.140, 149.510, and 149.530, from any grant of forbearance from removal resulting from this subpart, and from any provision referenced in §§ 149.140, 149.510, and 149.530. 18. Section 149.140 is amended by: a. Revising par…
22. 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…
23. 29 C.F.R. § 2560.502c-4(i) — Civil penalties under section 502(c)(4).
    ERISARegulationsJan 1, 2017related by meaning
    (i) (i) Service of notices and filing of statements. (i)(1) (1) Service of a notice for purposes of paragraphs (c) and (g) of this section shall be made: (i)(1)(i) (i) By delivering a copy to the administrator or representative thereof; (i)(1)(ii) (ii) By leaving a copy at the principal office, place of business, or re…
24. T.C. Memo. 2003-156 — Michael W. Duncan v. Commissioner
    IRCCourt RulingsMay 28, 2003related by meaning
    r the Northern District of Illinois, in which petitioner pleaded guilty to one count of obstructing and impeding the due administration of the Code in violation of section 7212(a). 3 - 6 - 3 (...continued) corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimid…
25. 29 C.F.R. § 2570.155 — Service.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) proceedings, this section shall apply instead of 29 CFR 18.3.
26. T.C. Memo. 2015-178 — Gary Wayne Rodrigues v. Commissioner
    IRCCourt RulingsSep 10, 2015related by meaning
    n October 13, 2011, petitioner's wife sent a final letter to Settlement Officer Owyhng informing him that petitioner had received his October 6, 2011, letter, and that petitioner had requested an extension of time on September 26, -7- [*7] 2011. The letter also reiterated that petitioner had no access to a computer and…
27. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023★ strong match
    …actors. See, e.g., United States Steel Corporation v. Commissioner , 617 F.2d 942 (2d Cir. 1980). [ 140 ] While the committee is concerned that such decisions may unduly emphasize the concept of comparables even in situations involving hig hly standardized commodities or services, it believes that such an approach is s…
28. 29 C.F.R. § 2570.153 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For section 3(40) Finding Proceedings, this section shall apply instead of 29 CFR 18.10.
29. 29 C.F.R. § 2560.502c-5(i) — Civil penalties under section 502(c)(5).
    ERISARegulationsOct 1, 2020related by meaning
    (i) (i) Service of notices and filing of statements. (i)(1) (1) Service of a notice for purposes of paragraphs (c) and (g) of this section shall be made: (i)(1)(i) (i) By delivering a copy to the administrator or representative thereof; (i)(1)(ii) (ii) By leaving a copy at the principal office, place of business, or re…
30. 29 C.F.R. § 2560.502c-6(i) — Civil penalties under section 502(c)(6).
    ERISARegulationsJan 1, 2017related by meaning
    (i) (i) Service of notices and filing of statements. (i)(1) (1) Service of a notice for purposes of paragraphs (c) and (g) of this section shall be made: (i)(1)(i) (i) By delivering a copy to the administrator or representative thereof; (i)(1)(ii) (ii) By leaving a copy at the principal office, place of business, or re…
31. Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona…
    IRCNoticesModified Dec 22, 2008
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
32. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
33. 29 C.F.R. § 2560.502c-7(i) — Civil penalties under section 502(c)(7).
    ERISARegulationsJan 1, 2017related by meaning
    (i) (i) Service of notices and filing of statements. (i)(1) (1) Service of a notice for purposes of paragraphs (c) and (g) of this section shall be made: (i)(1)(i) (i) By delivering a copy to the administrator or representative thereof; (i)(1)(ii) (ii) By leaving a copy at the principal office, place of business, or re…
34. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
35. U.S. Tax Court — John R. Kirkpatrick v. Commissioner
    IRCCourt RulingsFeb 22, 2018
    …lied with all of the conditions set forth in the circuit court's order. He argues that he provided $140,000 to Ms. Kirkpatrick in a tax-free exchange. He believes, however, that she did not undertake the necessary steps on her part of establishing an IRA to accept the transferred funds and that he should not be respons…
36. Circular 230 § 10.71(b) — Discovery.
    Joint BoardRegulationsDec 30, 2016related by meaning
    (b) (b) Depositions upon oral examination (b)(1) (1) A deposition must be taken before an officer duly authorized to administer an oath for general purposes or before an officer or employee of the Internal Revenue Service who is authorized to administer an oath in Federal tax law matters. (b)(2) (2) In ordering a depos…
37. 83 FR 58202 — User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
    IRCProposed Rules (FR)Proposed Nov 19, 2018related by meaning
    ion about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of § 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments and an outline of …
38. 29 C.F.R. § 2570.133 — Parties, how designated.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(7) civil penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
39. 80 FR 72192 — Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protec…
    IRCFinal Rules (FR)Nov 18, 2015
    … Employment Survey.[164] 1. ICRs Regarding Affordable Care Act Notice of Grandfather Status (§§ 147.140(a)(2), 147.140(a)(3)(i), 147.140(a)(3)(ii)) a. Grandfathered Health Plan Disclosure
40. 29 C.F.R. § 2570.168 — Decision of the administrative law judge.
    ERISARegulationsJan 1, 2017related by meaning
    For 502(c)(8) civil penalty proceedings, this section shall apply in lieu of § 18.57 of this title.