31 CFR 10.81 - Petition for reinstatement.
(a) In general. A disbarred practitioner or a disqualified appraiser may petition for reinstatement before the Internal Revenue Service after the expiration of 5 years following such disbarment or disqualification. Reinstatement will not be granted unless the Internal Revenue Service is satisfied that the petitioner is not likely to conduct himself, thereafter, contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public interest.
[T.D. 9527, 76 FR 32311, June 3, 2011]
Title 31 published on 2014-07-01
no entries appear in the Federal Register after this date.