8.52—Disreputable conduct.
Disreputable conduct for which an attorney, certified public accountant, or
enrolled practitioner may be disbarred or suspended from practice before the Bureau
includes, but is not limited to:
(a)
Conviction of any criminal offense under the revenue laws of the United States;
under any other law of the United States which the Bureau enforces pursuant to
Treasury Department Order No. 221 ( 37 FR 11696) effective July 1, 1972; or for any
offense involving dishonesty or breach of trust.
(b)
Giving false or misleading information, or participating in any way in the
giving of false or misleading information, to the Bureau or any officer or employee
thereof, or to any tribunal authorized to pass upon matters administered by the
Bureau in connection with any matter pending or likely to be pending before them,
knowing the information to be false or misleading. Facts or other matters contained
in testimony, Federal tax returns, financial statements, applications for
enrollment, affidavits, declarations, or any other document or statement, written or
oral, are included in the term “information”.
(c)
Solicitation of employment as prohibited under § 8.41, the use of false or
misleading representations with intent to deceive a client or a prospective client
in order to procure employment, or intimating that the practitioner is able
improperly to obtain special consideration or action from the Bureau or an officer
or employee thereof.
(d)
Willfully failing to make a Federal tax return in violation of the revenue laws
of the United States, or evading, attempting to evade, or participating in any way
in evading or attempting to evade any Federal tax or payment thereof; knowingly
counseling or suggesting to a client or prospective client an illegal plan to evade
Federal taxes or payment thereof, or concealing assets of himself or herself, or of
another in order to evade Federal taxes or payment thereof.
(e)
Misappropriation of, or failure properly and promptly to remit funds received
from a client for the purpose of payment of taxes or other obligations due the
United States.
(f)
Directly or indirectly attempting to influence, or offering or agreeing to
attempt to influence, the official action of any officer or employee of the Bureau
by the use of threats, false accusations, duress or coercion, by the offer of any
special inducement or promise of advantage or by the bestowing of any gift, favor,
or thing of value.
(g)
Disbarment or suspension from practice as an attorney or certified public
accountant by any duly constituted authority of any State, possession, Commonwealth,
the District of Columbia, or by any Federal court of record.
(h)
Disbarment or suspension from practice as an attorney, certified public
accountant, or other person admitted to practice before the Internal Revenue
Service.
(i)
Knowingly aiding and abetting another person to practice before the Bureau
during a period of suspension, disbarment, or ineligibility of the other person.
Maintaining a partnership for the practice of law, accountancy, or other related
professional service with a person who is under disbarment from practice before the
Bureau or the Intenal Revenue Service is presumed to be a violation of this
provision.
(j)
Contemptuous conduct in connection with practice before the Bureau, including
the use of abusive language, making false accusations and statements knowing them to
be false, or circulating or publishing malicious or libelous matter.