31 CFR § 10.52 Practice Before the Internal Revenue Service

§ 10.52 Violations subject to sanction.

Current through Oct 6, 2026 · Read all of Part 10

(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]

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