8.53—Initiation of disciplinary proceedings.
(a) Receipt of information.
If an officer or employee of the Bureau
has reason to believe that an attorney, certified public accountant, or enrolled
practitioner has violated any of the provisions of this part or engaged in any
disreputable conduct as defined in § 8.52, the employee shall promptly make a report
thereof which will be forwarded to the Director of Practice. Any other person
possessing information concerning violations or disreputable conduct may make a
report thereof to the Director of Practice or to any officer or employee of the
Bureau.
(b) Institution of proceeding.
When the Director of Practice has
reason to believe that any attorney, certified public accountant, or enrolled
practitioner has violated any provisions of the laws or regulations governing
practice before the Bureau, he or she may reprimand the person or institute a
proceeding for the disbarment or suspension of that person. The proceeding will be
instituted by a complaint which names the respondent and is signed by the Director
of Practice and filed in his or her office. Except in cases of willfulness, or when
time, the nature of the proceeding, or the public interest does not permit, the
Director of Practice may not institute a proceeding until he or she has called to
the attention of the proposed respondent, in writing, facts or conduct which warrant
institution of a proceeding, and has accorded the proposed respondent the opportuity
to demonstrate or achieve compliance with all lawful requirements.