---
kind: "section"
citation: "31 C.F.R. § 10.90"
title: "31"
number: "10.90"
heading: "Records."
url: "https://uscodex.org/cfr/31/10.90"
---

# §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](/cfr/31/10.61.md).
  - (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](/cfr/31/10.61.md).
  - (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](/cfr/31/10.61.md).
  - (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    - (ii) Whose qualifying continuing education number has been revoked for failure to comply with the requirements of this part.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.

## Notes

### Amendments

[T.D. 9359, 72 FR 54555, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32311, June 3, 2011; 76 FR 49650, Aug. 11, 2011]

### Source

Source: T.D. 9011, 67 FR 48774, July 26, 2002, unless otherwise noted.

### Authority

Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.

### Source

Source: Department Circular 230, Revised, 31 FR 10773, Aug. 13, 1966, unless otherwise noted.

### Amendments

[T.D. 9359, 72 FR 54555, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32311, June 3, 2011; 76 FR 49650, Aug. 11, 2011]