Circular 230 § 10.53
Receipt of information concerning practitioner.
CFR 2001 annual edition (revised as of 2001-07-01) · in effect Jul 1, 1997 to Jul 1, 2003 · last amended by 57 FR 41095, Sept. 9, 1992
If an officer or employee of the Internal Revenue Service has reason to believe that an attorney, certified public accountant, enrolled agent, or enrolled actuary has violated any provision of this part, or if any such officer or employee receives information to that effect, he shall promptly make a written report thereof, which report or a copy thereof shall be forwarded to the Director of Practice. If any other person has information of such violations, he may make a report thereof to the Director of Practice or to any officer or employee of the Internal Revenue Service.