(1) Conviction of any criminal offense under the
Federal tax laws.
(2) Conviction of any criminal offense involving
dishonesty or breach of trust.
(3) Conviction of any felony under Federal or
State law for which the conduct involved renders
the practitioner unt to practice before the Internal
Revenue Service.
(4) Giving false or misleading information, or
participating in any way in the giving of false or
misleading information to the Department of the
Treasury or any ofcer or employee thereof, or to any
tribunal authorized to pass upon Federal tax matters,
in connection with any matter pending or likely to be
pending before them, knowing the information to be
false or misleading. Facts or other matters contained
in testimony, Federal tax returns, nancial statements,
applications for enrollment, afdavits, declarations,
and any other document or statement, written or oral,
are included in the term “information.”
(5) Solicitation of employment as prohibited
under §10.30, the use of false or misleading
representations with intent to deceive a client or
prospective client in order to procure employment,
or intimating that the practitioner is able improperly
to obtain special consideration or action from the
Internal Revenue Service or any ofcer or employee
thereof.
(6) Willfully failing to make a Federal tax return
in violation of the Federal tax laws, or willfully
evading, attempting to evade, or participating in any
way in evading or attempting to evade any assessment
or payment of any Federal tax.
(7) Willfully assisting, counseling, encouraging a
client or prospective client in violating, or suggesting
to a client or prospective client to violate, any Federal
tax law, or knowingly counseling or suggesting to a
client or prospective client an illegal plan to evade
Federal taxes or payment thereof.
(8) Misappropriation of, or failure properly or
promptly to remit, funds received from a client for
the purpose of payment of taxes or other obligations
due the United States.
(9) Directly or indirectly attempting to inuence,
or offering or agreeing to attempt to inuence, the
Treasury Department Circular No. 230
ofcial action of any ofcer or employee of the
Internal Revenue Service by the use of threats, false
accusations, duress or coercion, by the offer of any
special inducement or promise of an advantage or by
the bestowing of any gift, favor or thing of value.
(10) Disbarment or suspension from practice
as an attorney, certied public accountant, public
accountant, or actuary by any duly constituted
authority of any State, territory, or possession of the
United States, including a Commonwealth, or the
District of Columbia, any Federal court of record or
any Federal agency, body or board.
(11) Knowingly aiding and abetting another
person to practice before the Internal Revenue
Service during a period of suspension, disbarment
or ineligibility of such other person.
(12) Contemptuous conduct in connection
with practice before the Internal Revenue Service,
including the use of abusive language, making false
accusations or statements, knowing them to be false,
or circulating or publishing malicious or libelous
matter.
(13) Giving a false opinion, knowingly,
recklessly, or through gross incompetence, including
an opinion which is intentionally or recklessly
misleading, or engaging in a pattern of providing
incompetent opinions on questions arising under the
Federal tax laws. False opinions described in this
paragraph (a)(l3) include those which reect or result
from a knowing misstatement of fact or law, from an
assertion of a position known to be unwarranted under
existing law, from counseling or assisting in conduct
known to be illegal or fraudulent, from concealing
matters required by law to be revealed, or from
consciously disregarding information indicating that
material facts expressed in the opinion or offering
material are false or misleading. For purposes
of this paragraph (a)(13), reckless conduct is a
highly unreasonable omission or misrepresentation
involving an extreme departure from the standards
of ordinary care that a practitioner should observe
under the circumstances. A pattern of conduct is a
factor that will be taken into account in determining
whether a practitioner acted knowingly, recklessly,
or through gross incompetence. Gross incompetence
§ 10.51 — Page 29