Circular 230 § 10.52

Violations subject to sanction.

eCFR editorial change effective 2017-10-11 · current text · 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.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.52 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.