10.60—Institution of proceeding.
(a)
Whenever the Director of the Office of
Professional Responsibility determines that a
practitioner (or employer, firm or other entity,
if applicable) violated any provision of the laws
governing practice before the Internal Revenue
Service or the regulations in this part, the
Director of the Office of Professional
Responsibility may reprimand the practitioner or,
in accordance with § 10.62, institute a proceeding
for a sanction described in § 10.50. A proceeding
is instituted by the filing of a complaint, the
contents of which are more fully described in §
10.62.
(b)
Whenever the Director of the Office of
Professional Responsibility 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 the Office of
Professional Responsibility 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).