C.F.R. » Title 31 » PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE › Subpart D—Rules Applicable to Disciplinary Proceedings

31 C.F.R. § 10.81

Petition for reinstatement

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(a) In general. A practitioner disbarred or suspended under § 10.60, or suspended under § 10.82, or a disqualified appraiser may petition for reinstatement before the Internal Revenue Service after the expiration of 5 years following such disbarment, suspension, or disqualification (or immediately following the expiration of the suspension or disqualification period, if shorter than 5 years). Reinstatement will not be granted unless the Internal Revenue Service is satisfied that the petitioner is not likely to engage thereafter in conduct contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public interest.

(b) Effective/applicability date. This section is applicable beginning June 12, 2014.

[T.D. 9668, 79 FR 33694, June 12, 2014]
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: United States v. Turner (S.D. Cal. 2022).
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United States v. Turner (S.D. Cal. 2022). “31 C.F.R. § 10.81 . Turner argues 4 that the IRS approves a high percentage of these petitions, but his source refers to petitions 5 by individuals suspended or disbarred by the IRS itself and does indicate whether any of 6 these petitioners also had criminal convictions.”
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