[Federal Register Volume 71, Number 49 (Tuesday, March 14, 2006)]
[Rules and Regulations]
[Pages 13018-13019]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-55512]


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DEPARTMENT OF THE TREASURY

Office of the Secretary

31 CFR Part 10


Practice Before the Internal Revenue Service

CFR Correction

    In Title 31 of the Code of Federal Regulations, parts 0 to 199, 
revised as of July 1, 2005, on page 178, part 10 is corrected by 
reinstating Sec.  10.53 to read as follows:


Sec.  10.53  Receipt of information concerning practitioner.

    (a) Officer or employee of the Internal Revenue Service. If an 
officer or employee of the Internal Revenue Service has reason to 
believe that a practitioner has violated any provision

[[Page 13019]]

of this part, the officer or employee will promptly make a written 
report to the Director of Practice of the suspected violation. The 
report will explain the facts and reasons upon which the officer's or 
employee's belief rests.
    (b) Other persons. Any person other than an officer or employee of 
the Internal Revenue Service having information of a violation of any 
provision of this part may make an oral or written report of the 
alleged violation to the Director of Practice or any officer or 
employee of the Internal Revenue Service. If the report is made to an 
officer or employee of the Internal Revenue Service, the officer or 
employee will make a written report of the suspected violation to the 
Director of Practice.
    (c) Destruction of report. No report made under paragraph (a) or 
(b) of this section shall be maintained by the Director of Practice 
unless retention of such record is permissible under the applicable 
records control schedule as approved by the National Archives and 
Records Administration and designated in the Internal Revenue Manual. 
The Director of Practice must destroy such reports as soon as 
permissible under the applicable records control schedule.
    (d) Effect on proceedings under subpart D. The destruction of any 
report will not bar any proceeding under subpart D of this part, but 
precludes the Director of Practice's use of a copy of such report in a 
proceeding under subpart D of this part.

[FR Doc. 06-55512 Filed 3-13-06; 8:45 am]
BILLING CODE 1505-01-D