# 31 C.F.R. § 10.60 (2026): Institution of proceeding

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_60

## Section

- **Citation:** 31 C.F.R. § 10.60 (2026)
- **Heading:** Institution of proceeding
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 31 CFR: Money and Finance: Treasury / Part 10: PRACTICE BEFORE THE INTERNAL REVENUE SERVICE / Subpart D: Rules Applicable to Disciplinary Proceedings / § 10.60: § 10.60   Institution of proceeding.

## Text

(a) Whenever it is determined that a practitioner (or employer, firm or other entity, if applicable) violated any provision of the laws governing practice before the Internal Revenue Service or the regulations in this part, the practitioner may be reprimanded or, in accordance with § 10.62, subject to a proceeding for sanctions described in § 10.50.
(b) Whenever a penalty has been assessed against an appraiser under the Internal Revenue Code and an appropriate officer or employee in an office established to enforce this part determines that the appraiser acted willfully, recklessly, or through gross incompetence with respect to the proscribed conduct, the appraiser may be reprimanded or, in accordance with § 10.62, subject to a proceeding for disqualification. A proceeding for disqualification of an appraiser is instituted by the filing of a complaint, the contents of which are more fully described in § 10.62.
(c) Except as provided in § 10.82, a proceeding will not be instituted under this section unless the proposed respondent previously has been advised in writing of the law, facts and conduct warranting such action and has been accorded an opportunity to dispute facts, assert additional facts, and make arguments (including an explanation or description of mitigating circumstances).
(d)
Effective/applicability date.
This section is applicable beginning August 2, 2011.
[T.D. 9011, 67 FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR 54544, 54551, Sept. 26, 2007; T.D. 9527, 76 FR 32309, June 3, 2011; 76 FR 49650, Aug. 11, 2011]

## Nearby sections

- [31 C.F.R. § 10.60 (2026) § 10.60   Institution of proceeding.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_60.md)
- [31 C.F.R. § 10.61 (2026) § 10.61   Conferences.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_61.md)
- [31 C.F.R. § 10.62 (2026) § 10.62   Contents of complaint.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_62.md)
- [31 C.F.R. § 10.63 (2026) § 10.63   Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_63.md)
- [31 C.F.R. § 10.64 (2026) § 10.64   Answer; default.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_64.md)
- [31 C.F.R. § 10.65 (2026) § 10.65   Supplemental charges.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_65.md)
- [31 C.F.R. § 10.66 (2026) § 10.66   Reply to answer.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_66.md)
- [31 C.F.R. § 10.67 (2026) § 10.67   Proof; variance; amendment of pleadings.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_67.md)
- [31 C.F.R. § 10.68 (2026) § 10.68   Motions and requests.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_68.md)
- [31 C.F.R. § 10.69 (2026) § 10.69   Representation; ex parte communication.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_69.md)
- [31 C.F.R. § 10.70 (2026) § 10.70   Administrative Law Judge.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_70.md)
- [31 C.F.R. § 10.71 (2026) § 10.71   Discovery.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_71.md)
- [31 C.F.R. § 10.72 (2026) § 10.72   Hearings.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_72.md)
- [31 C.F.R. § 10.73 (2026) § 10.73   Evidence.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_73.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_60. Check the current official text before relying on it. Not legal advice.