GroundRules
31 CFR 10.52: Violations subject to sanction.
Where this section sits in the code
- Title 31—Money and Finance: Treasury
- Subtitle A—Office of the Secretary of the Treasury
- PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE
- Subpart C—Sanctions for Violation of the Regulations
(a) A practitioner may be sanctioned under § 10.50 if the practitioner—
(1) Willfully violates 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(a)(13)) violates § 10.34, § 10.35, § 10.36 or § 10.37.
(b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.
Collected 2026-08-27T02:25:25Z. Source file · JSON