10.90—Records.
(a) Roster.
The Director of the
Office of Professional Responsibility will
maintain, and may make available for public
inspection in the time and manner prescribed by
the Secretary of the Treasury, or delegate,
rosters of—
(1)
Enrolled agents, including individuals—
(i)
Granted active enrollment to practice;
(ii)
Whose enrollment has been placed in
inactive status for failure to meet the
requirements for renewal of enrollment;
(iii)
Whose enrollment has been placed in
inactive retirement status; and
(iv)
Whose offer of consent to resign from
enrollment has been accepted by the Director of
the Office of Professional Responsibility under §
10.61 ;
(2)
Individuals (and employers, firms or other
entities, if applicable) censured, suspended, or
disbarred from practice before the Internal
Revenue Service or upon whom a monetary penalty
was imposed;
(3)
Disqualified appraisers; and
(4)
Enrolled retirement plan agents, including
individuals—
(i)
Granted active enrollment to practice;
(ii)
Whose enrollment has been placed in
inactive status for failure to meet the
requirements for renewal of enrollment;
(iii)
Whose enrollment has been placed in
inactive retirement status; and
(iv)
Whose offer of consent to resign from
enrollment has been accepted by the Director of
the Office of Professional Responsibility under §
10.61.
(b) Other records.
Other records
of the Director of the Office of Professional
Responsibility may be disclosed upon specific request, in accordance with the
applicable law.
(b) Effective/applicability date.
This section is applicable on September 26,
2007.
Code of Federal Regulations
[T.D. 9359, 72 FR 54555, Sept. 26,
2007]
Code of Federal Regulations
Editorial Note:
By T.D. 9359, 72 FR 54555, Sept. 26, 2007, §
10.90
was revised. However, the revised text
contained two paragraphs designated paragraph
(b).
Code of Federal Regulations
Effective Date Note:
At 76 FR 32311, June 3, 2011, § 10.90 was
amended by revising paragraph (a), redesignating
the second paragraph (b) as paragraph (c), and
revising newly designated paragraph (c), effective
Aug. 2, 2011. For the convenience of the user, the
revised text is set forth as follows:
§ 10.90
Records.
(a) Roster. The Internal Revenue
Service will maintain and make available for
public inspection in the time and manner
prescribed by the Secretary, or delegate, the
following rosters—
(1) Individuals (and employers, firms, or other
entities, if applicable) censured, suspended, or
disbarred from practice before the Internal
Revenue Service or upon whom a monetary penalty
was imposed.
(2) Enrolled agents, including individuals—
(i) Granted active enrollment to practice;
(ii) Whose enrollment has been placed in
inactive status for failure to meet the
requirements for renewal of enrollment;
(iii) Whose enrollment has been placed in
inactive retirement status; and
(iv) Whose offer of consent to resign from
enrollment has been accepted by the Internal
Revenue Service under § 10.61
.
(3) Enrolled retirement plan agents, including
individuals—
(i) Granted active enrollment to practice;
(ii) Whose enrollment has been placed in
inactive status for failure to meet the
requirements for renewal of enrollment;
(iii) Whose enrollment has been placed in
inactive retirement status; and
(iv) Whose offer of consent to resign from
enrollment has been accepted under § 10.61
.
(4) Registered tax return preparers, including
individuals—
(i) Authorized to prepare all or substantially
all of a tax return or claim for refund;
(ii) Who have been placed in inactive status
for failure to meet the requirements for
renewal;
(iii) Who have been placed in inactive
retirement status; and
(iv) Whose offer of consent to resign from
their status as a registered tax return preparer
has been accepted by the Internal Revenue Service
under § 10.61
.
(5) Disqualified appraisers.
(6) Qualified continuing education providers,
including providers—
(i) Who have obtain a qualifying continuing
education provider number
(ii) Whose qualifying continuing education
number has been revoked for failure to comply with
the requirements of this part.
(c) Effective/applicability date.
This section is applicable beginning August 2,
2011.