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CIRCULAR 230


Index  » Circular 230 Index  » § 10.91

Treasury Department Circular No. 230
Rev. 6-2014 (June 9, 2014)
Regulations Governing Practice
before the Internal Revenue Service
(Open PDF)


§ 10.91  Saving provision

Any proceeding instituted under this part prior to June 12, 2014, for which a final decision has not been reached or for which judicial review is still available is not affected by these revisions. Any proceeding under this part based on conduct engaged in prior to June 12, 2014, which is instituted after that date, will apply subpart D and E of 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.

[T.D. 9668, June 9, 2014]


 

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