31 CFR 10.52 : Money And Finance: Treasury (§ 0.101 To Parts 1061-1099) — (§ 0.101 To Parts 151-199) — Office Of The Secretary Of The Treasury (§ 0.101 To § 50.95) — (§ 0.101 To § 50.95) — Practice Before The Internal Revenue Service (§ 10.0 To § 10.93) — Sanctions For Violation Of The Regulations (§ 10.50 To § 10.53) — Violations subject to sanction.

(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.