# 31 C.F.R. § 10.61 (2026): Conferences

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P10_S10_61

## Section

- **Citation:** 31 C.F.R. § 10.61 (2026)
- **Heading:** Conferences
- **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 / § 10.61: § 10.61   Conferences.

## Text

(a)
In general.
The Commissioner, or delegate, may confer with a practitioner, employer, firm or other entity, or an appraiser concerning allegations of misconduct irrespective of whether a proceeding has been instituted. If the conference results in a stipulation in connection with an ongoing proceeding in which the practitioner, employer, firm or other entity, or appraiser is the respondent, the stipulation may be entered in the record by either party to the proceeding.
(b)
Voluntary sanction
—(1)
In general.
In lieu of a proceeding being instituted or continued under § 10.60(a), a practitioner or appraiser (or employer, firm or other entity, if applicable) may offer a consent to be sanctioned under § 10.50.
(2)
Discretion; acceptance or declination.
The Commissioner, or delegate, may accept or decline the offer described in paragraph (b)(1) of this section. When the decision is to decline the offer, the written notice of declination may state that the offer described in paragraph (b)(1) of this section would be accepted if it contained different terms. The Commissioner, or delegate, has the discretion to accept or reject a revised offer submitted in response to the declination or may counteroffer and act upon any accepted counteroffer.
(c)
Effective/applicability date.
This section is applicable beginning August 2, 2011.
[T.D. 9359, 72 FR 54551, Sept. 26, 2007, as amended by T.D. 9527, 76 FR 32309, June 3, 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_61. Check the current official text before relying on it. Not legal advice.