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 C—Sanctions for Violation of the Regulations (§10.50 to §10.53) > 10.52—Violations subject to sanction.

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.

Code of Federal Regulations

[T.D. 9359, 72 FR 54551, Sept. 26, 2007]