CFR 2010 annual edition (revised as of 2010-07-01) · in effect Jul 1, 2008 to Jul 1, 2011 · last amended by T.D. 9359, 72 FR 54555, Sept. 26, 2007
(a) When applicable. Whenever the Director of the Office of Professional Responsibility determines that a practitioner is described in paragraph (b) of this section, the Director of the Office of Professional Responsibility may institute a proceeding under this section to suspend the practitioner from practice before the Internal Revenue Service.
(b) To whom applicable. This section applies to any practitioner who, within five years of the date a complaint instituting a proceeding under this section is served:
(1) Has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause (not including failure to pay a professional licensing fee) by any authority or court, agency, body, or board described in
§ 10.51(a)(10).
(2) Has, irrespective of whether an appeal has been taken, been convicted of any crime under title 26 of the United States Code, any crime involving dishonesty or breach of trust, or any felony for which the conduct involved renders the practitioner unfit to practice before the Internal Revenue Service.
(3) Has violated conditions imposed on the practitioner pursuant to
§ 10.79(d).
(4) Has been sanctioned by a court of competent jurisdiction, whether in a civil or criminal proceeding (including suits for injunctive relief), relating to any taxpayer's tax liability or relating to the practitioner's own tax liability, for—
(i) Instituting or maintaining proceedings primarily for delay;
(ii) Advancing frivolous or groundless arguments; or
(iii) Failing to pursue available administrative remedies.
(c) Instituting a proceeding. A proceeding under this section will be instituted by a complaint that names the respondent, is signed by the Director of the Office of Professional Responsibility or a person representing the Director of the Office of Professional Responsibility under
§ 10.69(a)(1), is filed in the Director of the Office of Professional Responsibility's office, and is served according to the rules set forth in paragraph (a) of
§ 10.63. The complaint must give a plain and concise description of the allegations that constitute the basis for the proceeding. The complaint must notify the respondent—
(1) Of the place and due date for filing an answer;
(2) That a decision by default may be rendered if the respondent fails to file an answer as required;
(3) That the respondent may request a conference with the Director of the Office of Professional Responsibility to address the merits of the complaint and that any such request must be made in the answer; and
(4) That the respondent may be suspended either immediately following the expiration of the period within which an answer must be filed or, if a conference is requested, immediately following the conference.
(d) Answer. The answer to a complaint described in this section must be filed no later than 30 calendar days following the date the complaint is served, unless the Director of the Office of Professional Responsibility extends the time for filing. The answer must be filed in accordance with the rules set forth in
§ 10.64, except as otherwise provided in this section. A respondent is entitled to a conference with the Director of the Office of Professional Responsibility only if the conference is requested in a timely filed answer. If a request for a conference is not made in the answer or the answer is not timely filed, the respondent will be deemed to have waived his or her right to a conference and the Director of the Office of Professional Responsibility may suspend such respondent at any time following the date on which the answer was due.
(e) Conference. The Director of the Office of Professional Responsibility or his or her designee will preside at a conference described in this section. The conference will be held at a place and time selected by the Director of the Office of Professional Responsibility, but no sooner than 14 calendar days after the date by which the answer must be filed with the Director of the Office of Professional Responsibility, unless the respondent agrees to an earlier date. An authorized representative may represent the respondent at the conference. Following the conference, upon a finding that the respondent is described in
paragraph (b) of this section, or upon the respondent's failure to appear at the conference either personally or through an authorized representative, the Director of the Office of Professional Responsibility may immediately suspend the respondent from practice before the Internal Revenue Service.
(f) Duration of suspension. A suspension under this section will commence on the date that written notice of the suspension is issued. A practitioner's suspension will remain effective until the earlier of the following—
(1) The Director of the Office of Professional Responsibility lifts the suspension after determining that the practitioner is no longer described in paragraph (b) of this section or for any other reason; or
(2) The suspension is lifted by an Administrative Law Judge or the Secretary of the Treasury in a proceeding referred to in
paragraph (g) of this section and instituted under
§ 10.60.