1.5 Sanctions and disciplinary proceedings

Question 1

Commisioners power to confer

Answer 1

Comissioner may confer with a practioner on allegations or misconduct whether or not a proceeding for suspension or disbarment has been instituted

Question 2

what should the complaint include to the respondent

Answer 2

the reason for the charge and any recommended sanctions

Question 3

who makes the complaint

Answer 3

IRS Representative

Question 4

who is the complaint made to

Answer 4

ALJ administrative law judge

Question 5

the complaint is sent to the practioner by

Answer 5

1. delivery in person
2. private delivery service
3. certified mail
4. first class mail

Question 6

if the practioner offers to consent to suspension does the IRS have to accept this

Answer 6

No

Question 7

how long does the practioner have to answer the complaint in writing

Answer 7

30 days from the date of service

Question 8

can an extension to answer be granted?

Answer 8

yes - if an application is made to the administrative law judge

Question 9

what if the practioner does not answer within 30 days?

Answer 9

if no answer the ALJ may treat the respondent as if he:
1. admitted to the allegation
2. waived a hearing
the ALJ may also:
1. not require proof by evidence at hearing
2. decide against the respondent practioner by default

Question 10

a practioners response must claim…

Answer 10

1. a statement of facts that constitute the grounds for defense or
2. admit of deny the allegations
3. or state that he lacks sufficient information to form a belief

Question 11

a practioner may not

Answer 11

1. deny a material allegation that he knows to be true
2. state that he lacks sufficient information to form a belief if he has such information

Question 12

if IRS ask for an information request a practioner can deny this if…

Answer 12

1. belief in good faith
2. believes it is unreasonable grounds

Question 13

who presides at hearings on complaints for sanctions

Answer 13

ALJ

Question 14

if either party fail to appear at the hearing what happens

Answer 14

the ALJ may enter a decision against him or her by default

Question 15

when do hearings occur

Answer 15

within 150 days after the time for filing the answer

Question 16

do hearings need to be recorded and transcribed

Answer 16

yes

Question 17

if the sanction is censure or suspension of less than 6 months the standard is…

Answer 17

ponderance of the evidence

Question 18

if the sanction is
1. monetary penalty
2. suspension of 6 months or more
3. disbarment
the standard of proof is is…

Answer 18

clear and convincing

Question 19

either party may appeal the ALJ’s decision to the secretary of the treasury within…

Answer 19

30 days of its date

Question 20

what is censure?

Answer 20

a public reprimand to practioners who violate the rules of practice

Question 21

reinstatement

Answer 21

5 years after disbarment, the IRS may consider a petition for reinstatement

Question 22

the IRS will make available for public inspection the roster of persons…

Answer 22

1. enrolled to practice
2. censured, suspended or disbarred
3. on the roster of all disqualified appraisers

Question 23

what forms of evidence can you bring to hearings?

Answer 23

1. exhbits
2. witness (depositions)
3. expert witnesses
4. undisputed facts

Question 24

what form of evidence can you not bring?

Answer 24

Letters

Question 25

Appeal explained more

Answer 25

must be wriiten within 30 days of the notice and sent to the secretary of the treasury or his designee