After notice and opportunity for a proceeding, the Secretary may reprimand, suspend, or disbar from...
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Accounting
After notice and opportunity for a proceeding, the Secretary may reprimand, suspend, or disbar from practice before the Department a representative who commits any of the following actions except:
A. Represents him or herself before the IRS
B. Is disreputable
C. Violates regulations prescribed under this section
D. With intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented
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