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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle A - Office of the Secretary of the Treasury |
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Part 10 - Practice Before the Internal Revenue Service |
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Subpart C - Sanctions for Violation of the Regulations |
§ 10.52 - Violations subject to sanction.
Latest version.
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§ 10.52 Violations subject to sanction.
(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.
[T.D. 9359, 72 FR 54551, Sept. 26, 2007]