Tax Seminar #3 – December 3 2012

(5) Disqualified appraisers.
(6) Qualified continuing education providers,
including providers —
(i) Who have obtained a qualifying continuing
education provider number; and
(ii) Whose qualifying continuing education
number has been revoked for failure to comply with
the requirements of this part.
(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.
(c) Effective/applicability date. This section is
applicable beginning August 2, 2011.
§ 10.91 Saving provision.
Any proceeding instituted under this part prior to
July 26, 2002, for which a final decision has not
been reached or for which judicial review is still
available will not be affected by these revisions.
Any proceeding under this part based on conduct
engaged in prior to September 26, 2007, which is
instituted after that date, will apply subpart D and
E or this part as revised, but the conduct engaged
in prior to the effective date of these revisions will
be judged by the regulations in effect at the time the
conduct occurred.
§ 10.92 Special orders.
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.
§ 10.93 Effective date.
Except as otherwise provided in each section and
Subject to §10.91, Part 10 is applicable on July 26,
2002.
Steven T. Miller,
Deputy Commissioner for Services and Enforcement
Approved: May 20, 2011
George Madison,
General Counsel, Office of the Secretary
[FR Doc. 2011-1366 Filed 5-31-11; 11:15 am]
Page 48 — § 10.90
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Treasury Department Circular No. 230