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) > 10.81—Petition for reinstatement.

10.81—Petition for reinstatement.

The Director of the Office of Professional Responsibility may entertain a petition for reinstatement from any person disbarred from practice before the Internal Revenue Service or any disqualified appraiser after the expiration of 5 years following such disbarment or disqualification. Reinstatement may not be granted unless the Director of the Office of Professional Responsibility is satisfied that the petitioner, thereafter, is not likely to conduct himself contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public interest.

Code of Federal Regulations

Effective Date Note: At 76 FR 32311, June 3, 2011, § 10.81 was revised, effective Aug. 2, 2011. For the convenience of the user, the revised text is set forth as follows: § 10.81 Petition for reinstatement. (a) In general. A disbarred practitioner or a disqualified appraiser may petition for reinstatement before the Internal Revenue Service after the expiration of 5 years following such disbarment or disqualification. Reinstatement will not be granted unless the Internal Revenue Service is satisfied that the petitioner is not likely to conduct himself, thereafter, contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public interest. (b) Effective/applicability date. This section is applicable beginning August 2, 2011.