{"data":{"id":"us/31-cfr-10.52","jurisdiction":"us","citation":"31 CFR 10.52","heading":"Violations subject to sanction.","body":"(a) A practitioner may be sanctioned under § 10.50 if the practitioner—\n(1) Willfully violates any of the regulations (other than § 10.33) contained in this part; or\n(2) Recklessly or through gross incompetence (within the meaning of § 10.51(a)(13)) violates § 10.34, § 10.35, § 10.36 or § 10.37.\n(b) Effective/applicability date. This section is applicable to conduct occurring on or after September 26, 2007.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"5a9b291058f953a09608cb1a6c9ec04d97b6fe1b73a08465078a2a38e5f9ff21","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-10.51","next":"us/31-cfr-10.53"},"notice":"GroundRules: Original legal text. Not legal advice."}