Circular 230 § 10.52
Violations subject to sanction.
eCFR amendment effective 2016-12-30 · in effect Jul 1, 2008 to Oct 11, 2017 · last amended by T.D. 9359, 72 FR 54551, Sept. 26, 2007
(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.