A Review of the Revised Disciplinary Process Under Circular 230.

Autor:	Gardner, John C., Eide, Barbara J., May, Bruce E., May, Diane R.
Předmět:	TAX administration & procedure LEGISLATIVE hearings APPELLATE procedure FINES (Penalties)
Zdroj:	Tax Adviser; May2008, Vol. 39 Issue 5, p287-296, 10p
Abstrakt:	* Circular 230 outlines the duties and restrictions relating to practice before the IRS and the rules regarding disciplinary proceedings for violations. Final regulations issued in 2007 made many changes to Circular 230. * A practitioner charged by the Office of Professional Responsibility with a violation of Circular 230 is entitled to a hearing before an administrative law judge; if the practitioner or the OPR is not satisfied with the decision, it can be appealed to the Secretary of the Treasury and subsequently to the federal courts. * A practitioner who has been found guilty of violating Circular 230 may be censured, suspended, or disbarred from practice before the IRS. Monetary penalties can be assessed in addition to or instead of these sanctions. * A disbarred practitioner may petition for reinstatement to practice before the IRS five years after the date of his or her disbarment. [ABSTRACT FROM PUBLISHER]
Databáze:	Complementary Index
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