§ 330. Practice before the Department

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1982

   Pub. L. 97–258 · 96 Stat. 884

   Enacted · 31 U.S.C. § 330

   Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884

   Source evidence

   Code source credit
   Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884

2. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title I § 156(a) · 98 Stat. 494

   Added · 31 U.S.C. § 330(c)

   Pub. L. 98–369 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 98–369 added subsec. (c).

   Enacted provision · exact public law section
   (a) In General.— Section 330 of title 31, United States Code, is amended by adding at the end thereof the following new subsection: “(c) After notice and opportunity for a hearing to any appraiser with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1954, the Secretary may— 26 USC 6701. “(1) provide that appraisals by such appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and “(2) bar such appraiser from presenting evidence or testimony in any such proceeding.”

3. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 31 U.S.C. § 330(c)

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

4. 2004

   Pub. L. 108–357 § 822(a)(1) · 118 Stat. 1418

   1. Inserted · 31 U.S.C. § 330(b)

      Pub. L. 108–357, § 822(a)(1), inserted “, or censure,” after “Department” in introductory provisions

   2. Inserted · 31 U.S.C. § 330(b)

      Pub. L. 108–357, § 822(a)(1), inserted at end “The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarment, or censure of the representative.”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 108–357, § 822(a)(1), inserted “, or censure,” after “Department” in introductory provisions and inserted at end “The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarment, or censure of the representative.”

   Enacted provision · exact public law section
   (1) In general.— Section 330(b) of title 31, United States Code, is amended— (A) by inserting “, or censure,” after “Department”, and (B) by adding at the end the following new flush sentence: “The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarment, or censure of the representative.” .

5. 2004

   Pub. L. 108–357 § 822(b) · 118 Stat. 1418

   Added · 31 U.S.C. § 330(d)

   Pub. L. 108–357, § 822(b), added subsec. (d)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 108–357, § 822(b), added subsec. (d).

   Enacted provision · exact public law section
   (b) Tax Shelter Opinions, Etc.— Section 330 of such title 31 is amended by adding at the end the following new subsection: “(d) Nothing in this section or in any other provision of law shall be construed to limit the authority of the Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary determines as having a potential for tax avoidance or evasion.” .

6. 2006

   Pub. L. 109–280 title XII § 1219(d) · 120 Stat. 780

   Struck · 31 U.S.C. § 330(c)

   Pub. L. 109–280 struck out “with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986” after “any appraiser” in introductory provisions

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 109–280 struck out “with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986” after “any appraiser” in introductory provisions.

   Enacted provision · exact public law section
   (d) Disciplinary Actions Against Appraisers.— Section 330(c) of title 31, United States Code, is amended by striking “with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986”.

   Effective date note
   Amendment by Pub. L. 109–280 applicable to appraisals prepared with respect to returns or submissions filed after Aug. 17, 2006, see section 1219(e)(2) of Pub. L. 109–280, set out as a note under section 170 of Title 26, Internal Revenue Code.

7. 2015

   Department of the Interior, Environment, and Related Agencies Appropriations Act, 2016

   Pub. L. 114–113 div. Q title IV § 410 · 129 Stat. 2242

   1. Added · 31 U.S.C. § 330(b)(e)

      Pub. L. 114–113 added subsec. (b)

   2. Redesignated · 31 U.S.C. § 330(b)(e)

      Pub. L. 114–113 redesignated former subsecs. (b) to (d) as (c) to (e), respectively

   Source evidence

   Code amendment note
   Subsecs. (b) to (e). Pub. L. 114–113 added subsec. (b) and redesignated former subsecs. (b) to (d) as (c) to (e), respectively.

   Enacted provision · exact public law section
   Sec. 410. timber sale requirements No timber sale in Alaska’s Region 10 shall be advertised if the indicated rate is deficit (defined as the value of the timber is not sufficient to cover all logging and stumpage costs and provide a normal profit and risk allowance under the Forest Service’s appraisal process) when appraised using a residual value appraisal. The western red cedar timber from those sales which is surplus to the needs of the domestic processors in Alaska, shall be made available to domestic processors in the contiguous 48 United States at prevailing domestic prices. All additional western red cedar volume not sold to Alaska or contiguous 48 United States domestic processors may be exported to foreign markets at the election of the timber sale holder. All Alaska yellow cedar may be sold at prevailing export prices at the election of the timber sale holder.

8 of 9 references resolved to an enrolled provision · 1 partial