31 C.F.R. Subpart E—General Provisions
Title 31 - Money and Finance: Treasury
Source: T.D. 9011, 67 FR 48774, July 26, 2002, unless otherwise noted.
Availability. The Director of Practice will make available for public inspection at the Office of Director Practice the roster of all persons enrolled to practice, the roster of all persons censured, suspended, or disbarred from practice before the Internal Revenue Service, and the roster of all disqualified appraisers. Other records of the Director of Practice may be disclosed upon specific request, in accordance with the applicable disclosure rules of the Internal Revenue Service and the Treasury Department. Any proceeding instituted under regulations in effect prior to July 26, 2002 that is not final prior to July 26, 2002 will not be affected by this part and will apply the rules set forth at 31 CFR part 10 revised as of July 1, 2002. Any proceeding under this part based on conduct engaged in prior to July 26, 2002, which is instituted after that date, shall apply Subpart D and E of this part, but the conduct engaged in prior to July 26, 2002 shall be judged by the regulations in effect at the time the conduct occurred. 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. Except as otherwise provided in each section and subject to §10.91, Part 10 is applicable on July 26, 2002. [T.D. 9011, 67 FR 48771, July 26, 2002, as amended by T.D. 9165, 69 FR 75845, Dec. 20, 2004]
Title 31: Money and Finance: Treasury
PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Subpart E—General Provisions
§ 10.90 Records.
§ 10.91 Saving clause.
§ 10.92 Special orders.
§ 10.93 Effective date.
