CFR > 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 to §10.82) > 10.80—Notice of disbarment, suspension, censure, or disqualification.

10.80—Notice of disbarment, suspension, censure, or disqualification.

On the issuance of a final order censuring, suspending, or disbarring a practitioner or a final order disqualifying an appraiser, the Director of the Office of Professional Responsibility may give notice of the censure, suspension, disbarment, or disqualification to appropriate officers and employees of the Internal Revenue Service and to interested departments and agencies of the Federal government. The Director of the Office of Professional Responsibility may determine the manner of giving notice to the proper authorities of the State by which the censured, suspended, or disbarred person was licensed to practice.

Code of Federal Regulations

Effective Date Note: At 76 FR 32311, June 3, 2011, § 10.80 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows: § 10.80 Notice of disbarment, suspension, censure, or disqualification. (a) In general. On the issuance of a final order censuring, suspending, or disbarring a practitioner or a final order disqualifying an appraiser, notification of the censure, suspension, disbarment or disqualification will be given to appropriate officers and employees of the Internal Revenue Service and interested departments and agencies of the Federal government. The Internal Revenue Service may determine the manner of giving notice to the proper authorities of the State by which the censured, suspended, or disbarred person was licensed to practice.
Code of Federal Regulations 186
(b) Effective/applicability date. This section is applicable beginning August 2, 2011.