Link to an amendment published at 76 FR 32311, June 3, 2011.
On the issuance of a final order censuring, suspending, or disbarring a practitioner or a final order disqualifying an appraiser, the Director of the Office of Professional Responsibility may give notice of the censure, suspension, disbarment, or disqualification to appropriate officers and employees of the Internal Revenue Service and to interested departments and agencies of the Federal government. The Director of the Office of Professional Responsibility may determine the manner of giving notice to the proper authorities of the State by which the censured, suspended, or disbarred person was licensed to practice.
Effective Date Note:
At 76 FR 32311, June 3, 2011, § 10.80 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows:
§ 10.80
Notice of disbarment, suspension, censure, or disqualification.
(a) In general. On the issuance of a final order censuring, suspending, or disbarring a practitioner or a final order disqualifying an appraiser, notification of the censure, suspension, disbarment or disqualification will be given to appropriate officers and employees of the Internal Revenue Service and interested departments and agencies of the Federal government. The Internal Revenue Service may determine the manner of giving notice to the proper authorities of the State by which the censured, suspended, or disbarred person was licensed to practice.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.
Circular 230 § 10.80 — Notice of disbarment, suspension, censure, or disqualification. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.80&asof=2011-07-01 · printed Oct 16, 2026