Circular 230 § 10.81
Petition for reinstatement.
CFR 2013 annual edition (revised as of 2013-07-01) · in effect Jul 1, 2012 to Jul 1, 2014 · last amended by T.D. 9527, 76 FR 32311, June 3, 2011
(a) In general. A disbarred practitioner or a disqualified appraiser may petition for reinstatement before the Internal Revenue Service after the expiration of 5 years following such disbarment or disqualification. Reinstatement will not be granted unless the Internal Revenue Service is satisfied that the petitioner is not likely to conduct himself, thereafter, contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public interest.
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.