Scheme: 
TRSYALJS0001
Case Type Number: 
2
Statute (Common Name): 
[none]; Administrative Procedure Act; Internal Revenue Code
Program Area: 
Tax
Legal Authorities (Statute/Exec. Order): 
31 U.S.C. 321, 330; 5 U.S.C. 554 - 557; 26 U.S.C. 5171(d), 5271(c) and (e), 5712, 5713(b)
Regulatory Authorities (CFR): 
31 C.F.R. §§ 10.50-53, 10.60 - 10.82; Treasury Directives 9011, 9527 [not in CFR]; 27 C.F.R. 71
Filed By: 
Federal Agency
Brief Description of Case Type: 
[2] IRS discipline proceedings: After notice and an opportunity to be heard (through an ALJ, and sometimes the Secretary on appeal), the Department can censure, suspend, or disbar practitioners, firms, or appraisers from practice before the IRS for incompetence, disreputable/misleading conduct, or certain regulatory violations. See 31 C.F.R. §§ 10.50-10.53, 10.60-10.82. TTB: permit denials, revocations, suspensions and annulments.
Relief Available in Actions Filed by Agency: 
Debarment
Revocation/Suspension/Restriction of Existing Right or Privilege
Verified by Agency: 
Verified