31 C.F.R. § 10.52 Violation of regulations.
Title 31 - Money and Finance: Treasury
(a) Prohibited conduct. A practitioner may be censured, suspended or disbarred from practice before the Internal Revenue Service for any of the following: (1) Willfully violating 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(l)) violating §§10.34, 10.35, 10.36 or 10.37. (b) Effective date. This section applies after June 20, 2005. [T.D. 9165, 69 FR 75845, Dec. 20, 2004]
Title 31: Money and Finance: Treasury
PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
Subpart C—Sanctions for Violation of the Regulations
§ 10.52 Violation of regulations.
