31 C.F.R. §10.50 - Sanctions
| Cite as | 31 C.F.R. §10.50 |
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11 cases
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Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
...and “disreputable.” See31 C.F.R. §§ 10.20–.38. Circular 230 also lays out sanctions and sets the rules for disciplinary proceedings. See31 C.F.R. §§ 10.50–.82. These regulations have long applied to attorneys, CPAs, and a handful of other specified tax professionals. See31 C.F.R. § 10.3 (20......
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United States v. Elsass
...to the regulations 7, a “practitioner” before the IRS may be sanctioned if he or she is “shown to be incompetent or disreputable.” See31 C.F.R. § 10.50(a) (2010). The term practitioner is defined to include specifically listed types of individuals including attorneys, who may generally “pra......
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Washburn v. Shapiro, WPB-75-72-Civ-CF.
...from practice before the Internal Revenue Service. He held that Washburn had been shown to be disreputable within the meaning of 31 C.F.R. § 10.50 in view of his criminal conviction and the conduct supporting it. He ordered the respondent disbarred from further practice before the Internal ......
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Loving v. Internal Revenue Serv., Civil Action No. 12-385 (JEB)
..."disreputable." See 31 C.F.R. §§ 10.20-.38. Circular 230 also lays out sanctions and sets the rules for disciplinary proceedings. See 31 C.F.R. §§ 10.50-.82. These regulations have long applied to attorneys, CPAs, and a handful of other specified tax professionals. See 31 C.F.R. § 10.3 (200......
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