Office of the Secretary, Treasury.
Correcting amendment.
This document contains amendments to the regulations governing practice before the Internal Revenue Service to correct errors in final regulations (TD 9527) that were published in the
This correction is effective on August 11, 2011 and is applicable beginning August 2, 2011.
Matthew D. Lucey, (202) 622–4940 (not a toll-free number).
The final regulation (TD 9527) that is the subject of this correction is under section 330 of Title 31 of the United States Code.
As published on June 3, 2011, at 76 FR 32286, TD 9527 contains errors that may prove to be misleading and is in need of clarification.
Accountants, Administrative practice and procedure, Lawyers, Reporting and recordkeeping requirements, Taxes.
Accordingly, 31 CFR part 10 is corrected by making the following correcting amendments:
Sec. 3, 23 Stat. 258, secs. 2–12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551–559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949–1953 Comp., p. 1017.
(g)
(a) Whenever it is determined that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded or, in accordance with § 10.62, subject to a proceeding for sanctions described in § 10.50.
(b) Whenever a penalty has been assessed against an appraiser under the Internal Revenue Code and an appropriate officer or employee in an office established to enforce this part determines that the appraiser acted willfully, recklessly, or through gross incompetence with respect to the proscribed conduct, the appraiser may be reprimanded or, in accordance with § 10.62, subject to a proceeding for disqualification. A proceeding for disqualification of an appraiser is instituted by the filing of a complaint, the contents of which are more fully described in § 10.62.
(a)
(2) A respondent may appear in person, be represented by a practitioner, or be represented by an attorney who has not filed a declaration with the Internal Revenue Service pursuant to § 10.3. A practitioner or an attorney representing a respondent or proposed respondent may sign the answer or any document required to be filed in the proceeding on behalf of the respondent.
(a) * * *
(6) * * *
(i) Who have obtained a qualifying continuing education provider number; and