Disciplinary Proceedings Flashcards
How do disciplinary proceedings start?
The Director of the OPR may take action against a tax practitioner who violates IRS rules, which can include a reprimand or filing a complaint for sanctions like suspension or disbarment.
What happens before a complaint is filed?
The practitioner is notified in writing about their misconduct and given a chance to fix the issue or comply with the rules.
What can occur during conferences?
The Director of the OPR can meet with the practitioner about allegations, and if an agreement is reached, it can be included in the official case record.
What must a complaint filed by the Director of the OPR include?
A complaint must include charges, the specific sanction sought, and answer requirements such as response time and filing details.
What are the answer requirements for a complaint?
The practitioner has at least 30 days to respond, must detail where and how to file the response, and be warned that failing to respond can lead to a default decision.
How must the complaint be delivered?
The complaint must be officially delivered to the practitioner by hand, mail, or certified delivery.
What must the practitioner include in their written answer?
The answer must admit or deny each allegation and clearly explain the defense; general denials are not allowed.
What happens if the practitioner fails to respond on time?
Failing to respond on time results in automatic admission of the allegations, waiver of the right to a hearing, and a default decision by the ALJ.
When can supplemental charges be added to a complaint?
Supplemental charges can be added if the practitioner’s response contains false information or provides false testimony.
What is the role of the Administrative Law Judge (ALJ)?
The ALJ oversees the proceedings, conducts hearings, reviews motions and evidence, and makes decisions based on evidence and testimony.
What is allowed during discovery and evidence gathering?
The ALJ can allow discovery if it is relevant and reasonable, and decides what evidence is admissible, including official IRS records.
When must a hearing be held?
A hearing must be held within 180 days of the practitioner’s response unless the ALJ decides more time is needed.
What is required after the hearing?
The ALJ must issue a decision within 180 days, including findings, conclusions, and a ruling on the penalty.
How can a practitioner appeal the ALJ’s decision?
A practitioner can appeal to the Secretary of the Treasury or their delegate within 30 days of the ALJ’s decision.
What triggers expedited suspension?
Expedited suspension may occur if a practitioner has their professional license revoked, is convicted of a tax-related crime, or violates previous sanctions.
