TITLE 31 - MONEY AND FINANCE: TREASURY

SUBTITLE A - OFFICE OF THE SECRETARY OF THE TREASURY

PART 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE

subpart d - RULES APPLICABLE TO DISCIPLINARY PROCEEDINGS

10.60 - Institution of proceeding.

  (a) Whenever the Director of Practice determines that a practitioner violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the Director of Practice may reprimand the practitioner or, in accordance with 10.62, institute a proceeding for censure, suspension, or disbarment of the practitioner. A proceeding for censure, suspension, or disbarment of a practitioner is instituted by the filing of a complaint, the contents of which are more fully described in 10.62.

  (b) Whenever the Director of Practice 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 Practice 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).