Circular 230 § 10.52
Violations subject to sanction.
CFR 2004 annual edition (revised as of 2004-07-01) · in effect Jul 1, 2003 to Jul 1, 2005
A practitioner may be censured, suspended or disbarred from practice before the Internal Revenue Service for any of the following:
(a) Willfully violating any of the regulations contained in this part.
(b) Recklessly or through gross incompetence (within the meaning of
§ 10.51(l)) violating
§ 10.33 or 10.34.