31 CFR 10.79 - Effect of disbarment, suspension, or censure.

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There is 1 rule appearing in the Federal Register for 31 CFR 10. View below or at eCFR (GPOAccess)
§ 10.79 Effect of disbarment, suspension, or censure.
(a) Disbarment. When the final decision in a case is against the respondent (or the respondent has offered his or her consent and such consent has been accepted by the Internal Revenue Service) and such decision is for disbarment, the respondent will not be permitted to practice before the Internal Revenue Service unless and until authorized to do so by the Internal Revenue Service pursuant to § 10.81.
(b) Suspension. When the final decision in a case is against the respondent (or the respondent has offered his or her consent and such consent has been accepted by the Internal Revenue Service) and such decision is for suspension, the respondent will not be permitted to practice before the Internal Revenue Service during the period of suspension. For periods after the suspension, the practitioner's future representations may be subject to conditions as authorized by paragraph (d) of this section.
(c) Censure. When the final decision in the case is against the respondent (or the Internal Revenue Service has accepted the respondent's offer to consent, if such offer was made) and such decision is for censure, the respondent will be permitted to practice before the Internal Revenue Service, but the respondent's future representations may be subject to conditions as authorized by paragraph (d) of this section.
(d) Conditions. After being subject to the sanction of either suspension or censure, the future representations of a practitioner so sanctioned shall be subject to specified conditions designed to promote high standards of conduct. These conditions can be imposed for a reasonable period in light of the gravity of the practitioner's violations. For example, where a practitioner is censured because the practitioner failed to advise the practitioner's clients about a potential conflict of interest or failed to obtain the clients' written consents, the practitioner may be required to provide the Internal Revenue Service with a copy of all consents obtained by the practitioner for an appropriate period following censure, whether or not such consents are specifically requested.
(e) Effective/applicability date. This section is applicable beginning August 2, 2011.
[T.D. 9527, 76 FR 32310, June 3, 2011]

Title 31 published on 2013-07-01

The following are only the Rules published in the Federal Register after the published date of Title 31.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-06-12; vol. 79 # 113 - Thursday, June 12, 2014
    1. 79 FR 33685 - Regulations Governing Practice Before the Internal Revenue Service
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Office of the Secretary
      Final Regulations.
      Effective Date. These regulations are effective on June 12, 2014. Applicability Date: For dates of applicability, see §§ 10.1(d), 10.3(j), 10.22(c), 10.31(b), 10.35(b), 10.36(b), 10.37(e), 10.81(b), 10.82(h), and 10.91.
      31 CFR Part 10

Title 31 published on 2013-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 31 CFR 10 after this date.

  • 2014-06-12; vol. 79 # 113 - Thursday, June 12, 2014
    1. 79 FR 33685 - Regulations Governing Practice Before the Internal Revenue Service
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Office of the Secretary
      Final Regulations.
      Effective Date. These regulations are effective on June 12, 2014. Applicability Date: For dates of applicability, see §§ 10.1(d), 10.3(j), 10.22(c), 10.31(b), 10.35(b), 10.36(b), 10.37(e), 10.81(b), 10.82(h), and 10.91.
      31 CFR Part 10