Circular 230 § 10.60

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Institution of proceeding.

CFR 2011 annual edition (revised as of 2011-07-01) · superseded Jul 1, 2012 · last amended by T.D. 9359, 72 FR 54544

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Link to an amendment published at 76 FR 32309, June 3, 2011.

(a) Whenever the Director of the Office of Professional Responsibility determines that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the Director of the Office of Professional Responsibility may reprimand the practitioner or, in accordance with § 10.62, institute a proceeding for a sanction described in § 10.50. A proceeding is instituted by the filing of a complaint, the contents of which are more fully described in § 10.62.

(b) Whenever the Director of the Office of Professional Responsibility is advised or becomes aware that a penalty has been assessed against an appraiser under section 6701(a) of the Internal Revenue Code, the Director of the Office of Professional Responsibility may reprimand the appraiser or, in accordance with § 10.62, institute a proceeding for disqualification of the appraiser. A proceeding for disqualification of an appraiser is instituted by the filing of a complaint, the contents of which are more fully described in § 10.62.

(c) Except as provided in § 10.82, a proceeding will not be instituted under this section unless the proposed respondent previously has been advised in writing of the law, facts and conduct warranting such action and has been accorded an opportunity to dispute facts, assert additional facts, and make arguments (including an explanation or description of mitigating circumstances).

(d) Effective/applicability date. This section is applicable on September 26, 2007.

Effective Date Note:

At 76 FR 32309, June 3, 2011, § 10.60 was amended by revising paragraphs (a), (b), and (d), effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:

§ 10.60 Institution of proceeding.

(a) Whenever it is determined that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded in accordance with § 10.62, or subject to a proceeding for sanctions described in § 10.50.

(b) Whenever a penalty has been assessed against an appraiser under the Internal Revenue Code and an appropriate officer or employee in an office established to enforce this part determines that the appraiser acted willfully, recklessly, or through gross incompetence with respect to the proscribed conduct, the appraiser may be reprimanded in accordance with § 10.62 or subject to a proceeding for disqualification. A proceeding for disqualification of an appraiser is instituted by the filing of a complaint, the contents of which are more fully described in § 10.62.

(d) Effective/applicability date. This section is applicable beginning August 2, 2011.

Source credit, amendments & notes

[T.D. 9011, 67 FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR 54544, 54551, Sept. 26, 2007]

Circular 230 § 10.60 — Institution of proceeding. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.60&asof=2011-07-01 · printed Oct 16, 2026

Cited by (code & regs)

Circular 230 § 10.82 Expedited suspension.
Circular 230 § 10.70 Administrative Law Judge.
Circular 230 § 10.50 Sanctions.
Circular 230 § 10.73 Evidence.
Circular 230 § 10.61 Conferences.
Circular 230 § 10.72 Hearings.
Circular 230 § 10.51 Incompetence and disreputable conduct.
Circular 230 § 10.81 Petition for reinstatement.

Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents

IRS / Treasury

Announcements

Ann. 2018-15 Dec 10, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr…
Ann. 2018-13 Oct 22, 2018 — The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enr…

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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.

Effective	Through	Source	Amended by
Jul 1, 1997	Jun 30, 2003	CFR 2001 annual edition (revised as of 2001-07-01) run 127	42 FR 38354, July 28, 1977	View
Jul 1, 2003	Jun 30, 2008	CFR 2007 annual edition (revised as of 2007-07-01) run 127		View · Redline (sign in)
Jul 1, 2008	Jun 30, 2011	CFR 2010 annual edition (revised as of 2010-07-01) run 127	T.D. 9359, 72 FR 54544	View · Redline (sign in)
Jul 1, 2011	Jun 30, 2012	CFR 2011 annual edition (revised as of 2011-07-01) run 127	T.D. 9359, 72 FR 54544	View · Redline (sign in)
Jul 1, 2012	current	eCFR amendment effective 2016-12-30 run 5	76 FR 49650, Aug. 11, 2011	View · Redline (sign in)

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