P3-U08 · PART 3 · SOURCE CYCLE 2026-2027
Practitioner Misconduct
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here.
Q1.Which Circular 230 sanction is essentially a public reprimand?
Censure. The IRS OPR FAQ describes censure as essentially a public reprimand.
Q2.A practitioner receives a fixed-term suspension. May the practitioner automatically resume practice when the stated term ends?
No; the practitioner must petition for and be granted reinstatement by OPR. The OPR FAQ states that even a fixed-term suspension requires a successful petition for reinstatement.
Q3.What common mistake should be avoided with sanctionable acts?
Circular 230 sanctions require conduct within the rule's identified grounds and the applicable disciplinary process.
Q4.What threshold rule applies to incompetence and disreputable conduct?
Conviction, dishonesty, misappropriation, contemptuous conduct, and specified willful tax failures are among conduct addressed by §10.51.
Q5.What should a representative verify about potential for criminal aspects?
The limited tax-practitioner confidentiality privilege does not apply to communications in connection with promoting a tax shelter or to criminal tax matters.