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The CFR was authorized by President Franklin D. Roosevelt on October 11, 1938, as a means to organize and maintain the growing material published by federal agencies in the newly mandated Federal Register. The first volume of the CFR was published in 1939 with general applicability and legal effect in force June 1, 1938. [2]
Any IRS employee who believes a practitioner has violated any provision in Circular 230 is required to make a written report to the OPR (31 C.F.R. Section 10.53 (a)). [5] Former OPR director Karen Hawkins encouraged IRS employees to make discretionary referrals because such referrals could expose a practitioner's pattern of behavior. [6]
On September 6, 1966, Title 5 was enacted as positive law by Pub. L. 89–554 (80 Stat. 378). Prior to the 1966 positive law recodification, Title 5 had the heading, "Executive Departments and Government Officers and Employees." [3]
A few volumes of the CFR at a law library (titles 12–26) In the law of the United States, the Code of Federal Regulations (CFR) is the codification of the general and permanent regulations promulgated by the executive departments and agencies of the federal government of the United States. The CFR is divided into 50 titles that represent ...
As codified in 5 U.S.C. chapter 5 of the United States Code from the US House of Representatives; As codified in 5 U.S.C. chapter 5 of the United States Code from the LII; Attorney General's Manual on the Administrative Procedure Act; Legal Information Institute administrative law overview; Key administrative law decisions by the US Supreme Court
The Hatch Act of 1939, An Act to Prevent Pernicious Political Activities, is a United States federal law that prohibits civil-service employees in the executive branch of the federal government, [2] except the president and vice president, [3] from engaging in some forms of political activity.
Penalties may be imposed for noncompliance. "Circular 230 is a hybrid document containing the rules, regulations, ethical/conduct provisions, and disciplinary procedures that apply to those who practice before the IRS." [1] The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations, Subtitle A, Part 10 (31 C.F.R. Part ...
Auer v. Robbins, 519 U.S. 452 (1997), is a United States Supreme Court case that concerns the standard that the Court should apply when it reviews an executive department's interpretation of regulations established under federal legislation.