10.79—Effect of disbarment, suspension, or censure.
(a) Disbarment.
When the final
decision in a case is against the respondent (or
the respondent has offered his or her consent and
such consent has been accepted by the Director of
the Office of Professional Responsibility) and
such decision is for disbarment, the respondent
will not be permitted to practice before the
Internal Revenue Service unless and until
authorized to do so by the Director of the Office
of Professional Responsibility pursuant to §
10.81.
(b) Suspension.
(d)
he final
decision in a case is against the respondent (or
the respondent has offered his or her consent and
such consent has been accepted by the Director of
the Office of Professional Responsibility) and
such decision is for suspension, the respondent
will not be permitted to practice before the
Internal Revenue Service during the period of
suspension. For periods after the suspension, the
practitioner's future representations may be
subject to conditions as authorized by paragraph
(d) of this section.
(c) Censure.
When the final
decision in the case is against the respondent (or
the respondent has offered his or her consent and
such consent has been accepted by the Director of
the Office of Professional Responsibility) and
such decision is for censure, the respondent will
be permitted to practice before the Internal
Revenue Service, but the
respondent's future representations may be subject
to conditions as authorized by paragraph (d) of
this section.
(d) Conditions.
After being
subject to the sanction of either suspension or
censure, the future representations of a
practitioner so sanctioned shall be subject to
conditions prescribed by the Director of the
Office of Professional Responsibility designed to
promote high standards of conduct. These
conditions can be imposed for a reasonable period
in light of the gravity of the practitioner's
violations. For example, where a practitioner is
censured because he or she failed to advise his or
her clients about a potential conflict of interest
or failed to obtain the clients' written consents,
the Director of the Office of Professional
Responsibility may require the practitioner to
provide the Director of the Office of Professional
Responsibility or another Internal Revenue Service
official with a copy of all consents obtained by
the practitioner for an appropriate period
following censure, whether or not such consents
are specifically requested.