Brief Case
Pension Resource

Circular 230 § 10.50

Sanctions.
CFR 2007 annual edition (revised as of 2007-07-01) · superseded Jul 1, 2008
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(a) Authority to censure, suspend, or disbar. The Secretary of the Treasury, or his or her delegate, after notice and an opportunity for a proceeding, may censure, suspend or disbar any practitioner from practice before the Internal Revenue Service if the practitioner is shown to be incompetent or disreputable, fails to comply with any regulation in this part, or with intent to defraud, willfully and knowingly misleads or threatens a client or prospective client. Censure is a public reprimand.
(b) Authority to disqualify. The Secretary of the Treasury, or his or her delegate, after due notice and opportunity for hearing, may disqualify any appraiser with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code.
(1) If any appraiser is disqualified pursuant to this subpart C, such appraiser is barred from presenting evidence or testimony in any administrative proceeding before the Department of Treasury or the Internal Revenue Service, unless and until authorized to do so by the Director of Practice pursuant to § 10.81, regardless of whether such evidence or testimony would pertain to an appraisal made prior to or after such date.
(2) Any appraisal made by a disqualified appraiser after the effective date of disqualification will not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service. An appraisal otherwise barred from admission into evidence pursuant to this section may be admitted into evidence solely for the purpose of determining the taxpayer's reliance in good faith on such appraisal.
Circular 230 § 10.50 — Sanctions. · CFR 2007 annual edition (revised as of 2007-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.50&asof=2003-07-01 · printed Oct 16, 2026
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  • (a) Authority to censure, suspend, or disbar.
  • (b) Authority to disqualify.
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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12759 FR 31528, June 20, 1994View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127T.D. 9359, 72 FR 54549, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127T.D. 9359, 72 FR 54549, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2012Dec 29, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 127T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
Dec 30, 2016Oct 10, 2017eCFR amendment effective 2016-12-30 run 26T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
Oct 11, 2017currenteCFR editorial change effective 2017-10-11 run 5T.D. 9527, 76 FR 32308, June 3, 2011View · Redline (sign in)
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