1. LawStack
  2. Title 31 - Money and Finance: Treasury
  3. Subtitle A - Office of the Secretary of the Treasury
  4. Part 10 - Practice Before the Internal Revenue Service
  5. Subpart C - Sanctions for Violation of the Regulations
  6. 31 CFR § 10.52
31 CFR § 10.52
Violations subject to sanction
July 31, 2023
CFR
Editorial Note on Part 10

Editorial Note:

Nomenclature changes to part 10 appear by T.D. 9359, 72 FR 54544, Sept. 26, 2007.

§ 10.52 Violations subject to sanction.

(a) A practitioner may be sanctioned under § 10.50 if the practitioner—

(1) Willfully violates any of the regulations (other than § 10.33) contained in this part; or

(2) Recklessly or through gross incompetence (within the meaning of § 10.51(a)(13)) violates § 10.34, § 10.35, § 10.36 or § 10.37.

(b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.

[T.D. 9359, 72 FR 54551, Sept. 26, 2007]

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§ 10.51 Incompetence and disreputable conduct
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§ 10.53 Receipt of information concerning practitioner

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