10.82—Expedited suspension.
(a) When applicable.
Whenever the
Director of the Office of Professional
Responsibility determines that a practitioner is
described in paragraph (b) of this section, the
Director of the Office of Professional
Responsibility may institute a proceeding under
this section to suspend the practitioner from
practice before the Internal Revenue Service.
(b) To whom applicable.
This
section applies to any practitioner who, within
five years of the date a complaint instituting a
proceeding under this section is served:
(1)
Has had a license to practice as an
attorney, certified public accountant, or actuary
suspended or revoked for cause (not including
failure to pay a professional licensing fee) by
any authority or court, agency, body, or board
described in § 10.51(a)(10).
(2)
Has, irrespective of whether an appeal has
been taken, been convicted of any crime under
title 26 of the United States Code, any crime
involving dishonesty or breach of trust, or any
felony for which the conduct involved renders the
practitioner unfit to practice before the Internal
Revenue Service.
(4)
Has been sanctioned by a court of competent
jurisdiction, whether in a civil or criminal
proceeding (including suits for injunctive
relief), relating to any taxpayer's tax liability
or relating to the practitioner's own tax
liability, for—
(c) Instituting a proceeding.
A
proceeding under this section will be instituted
by a complaint that names the respondent, is
signed by the Director of the Office of
Professional Responsibility or a person
representing the Director of the Office of
Professional Responsibility under § 10.69(a)(1) ,
is filed in the Director of the Office of
Professional Responsibility's office, and is
served according to the rules set forth in
paragraph (a) of § 10.63. The complaint must give
a plain and concise description of the allegations
that constitute the basis for the proceeding. The
complaint must notify the respondent—
(2)
That a decision by default may be rendered
if the respondent fails to file an answer as
required;
(3)
That the respondent may request a
conference with the Director of the Office of
Professional Responsibility to address the merits
of the complaint and that any such request must be
made in the answer; and
(4)
That the respondent may be suspended either
immediately following the expiration of the period
within which an answer must be filed or, if a
conference is requested, immediately following the
conference.
(d) Answer.
The answer to a
complaint described in this section must be filed
no later than 30 calendar days following the date
the complaint is served, unless the Director of
the Office of Professional Responsibility extends
the time for filing. The answer must be filed in
accordance with the rules set forth in § 10.64 ,
except as otherwise provided in this section. A
respondent is entitled to a conference with the
Director of the Office of Professional
Responsibility only if the conference is requested
in a timely filed answer. If a request for a
conference is not made in the answer or the answer
is not timely filed, the respondent will be deemed
to have waived his or her right to a conference
and the Director of the Office of Professional
Responsibility may suspend such respondent at any
time following the date on which the answer was
due.
(e) Conference.
The Director of
the Office of Professional Responsibility or his
or her designee will preside at a conference
described in this section. The conference will be
held at a place and time selected by the Director
of the Office of Professional Responsibility, but
no sooner than 14 calendar days after the date by
which the answer must be filed with the Director
of the Office of Professional Responsibility,
unless the respondent agrees to an earlier date.
An authorized representative may represent the
respondent at the conference. Following the
conference, upon a finding that the respondent is
described in paragraph (b) of this section, or
upon the respondent's failure to appear at the
conference either personally or through an
authorized representative, the Director of the
Office of Professional Responsibility may
immediately suspend the respondent from practice
before the Internal Revenue Service.
(f) Duration of suspension.
A
suspension under this section will commence on the
date that written notice of the suspension is
issued. A practitioner's suspension will remain
effective until the earlier of the following—
(1)
The Director of the Office of Professional
Responsibility lifts the suspension after
determining that the practitioner is no longer
described in paragraph (b) of this section or for
any other reason; or
(2)
(g)
pension is lifted by an
Administrative Law Judge or the Secretary of the
Treasury in a proceeding referred to in paragraph
(g) of this section and instituted under §
10.60.
(g)
Proceeding instituted under §
10.60. If the Director of the Office of
Professional Responsibility suspends a
practitioner under this section, the practitioner
may ask the Director of the Office of Professional
Responsibility to issue a complaint under § 10.60.
The request must be made in writing within 2 years
from the date on which the practitioner's
suspension commences. The Director of the Office
of Professional Responsibility must issue a
complaint requested under this paragraph within 30
calendar days of receiving the request.
Code of Federal Regulations
Code of Federal Regulations
Code of Federal Regulations
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