10.1—Director of the Office of Professional Responsibility.
(a) Establishment of office.
The Office of Professional
Responsibility is established in the Internal Revenue Service. The Director of
the Office of Professional Responsibility is appointed by the Secretary of the
Treasury, or delegate.
(b) Duties.
The Director of the Office of Professional
Responsibility acts on applications for enrollment to practice before the
Internal Revenue Service; makes inquiries with respect to matters under the
Director's jurisdiction; institutes and provides for the conduct of
disciplinary proceedings relating to practitioners (and employers, firms or
other entities, if applicable) and appraisers; and performs other duties as
are necessary or appropriate to carry out the functions under this part or as
are otherwise prescribed by the Secretary of the Treasury, or delegate.
(c)
Acting Director of the Office of Professional
Responsibility. The Secretary of the Treasury, or delegate, will
designate an officer or employee of the Treasury Department to act as Director
of the Office of Professional Responsibility in the absence of the Director or
during a vacancy in that office.
(d) Effective/applicability date.
This section is applicable on
September 26, 2007.
Code of Federal Regulations
[T.D. 9359, 72 FR 54544, Sept. 26, 2007]
Code of Federal Regulations
Effective Date Note:
At 76 FR 32300, June 3, 2011, § 10.1 was revised, effective Aug. 2, 2011.
For the convenience of the user, the revised text is set forth as
follows:
§ 10.1
Offices.
(a) Establishment of office(s). The Commissioner shall
establish the Office of Professional Responsibility and any other
office(s) within the Internal Revenue Service necessary to administer
and enforce this part. The Commissioner shall appoint the Director of
the Office of Professional Responsibility and any other Internal Revenue
official(s) to manage and direct any office(s) established to administer
or enforce this part. Offices established under this part include, but
are not limited to:
(1) The Office of Professional Responsibility, which shall generally
have responsibility for matters related to practitioner conduct and
discipline, including disciplinary proceedings and sanctions; and
(2) An office with responsibility for matters related to authority to
practice before the Internal Revenue Service, including acting on
applications for enrollment to practice before the Internal Revenue
Service and administering competency testing and continuing
education.
(b) Officers and employees within any office established under this
part may perform acts necessary or appropriate to carry out the
responsibilities of their office(s) under this part or as otherwise
prescribed by the Commissioner.
(c) Acting. The Commissioner will designate an officer or
employee of the Internal Revenue Service to perform the duties of an
individual appointed under paragraph (a) of this section in the absence
of that officer or employee or during a vacancy in that office.
(d) Effective/applicability date. This section is
applicable beginning August 2, 2011.