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2016 Filing Season: When Ethics Are Costly
2016 Filing Season: When Ethics Are Costly
POSTED ON SEP. 28, 2017
Mark West is a visiting lecturer and Valrie
Chambers is an associate professor of
accounting at the School of Business
Administration at Stetson University.
In this article, West and Chambers
describe the ethical dilemma facing
regulated tax return preparers who
MARK WEST
VALRIE CHAMBERS
encounter Affordable Care Act questions
on tax returns. They explain how that
puts those preparers at a competitive disadvantage compared with less regulated
preparers.
Tax return preparers encounter changes in the law every year. For 2016 returns, preparers
encountered a novel ethical challenge: Noncompliance with the Affordable Care Act legally
results in penalties, but a new executive order gives carte blanche to the public to not pay
them.
Background: ACA Mandate and Penalties
As of the 2016 filing season, the IRS was scheduled to begin rejecting “silent returns,” which
are returns without completed (Box 61) declarations on Form 1040 indicating that clients had
health insurance for the entire year as part of the shared responsibility requirement under
the ACA.1 The ACA with individual mandate was signed into law seven years ago, but
President Trump’s recent executive order largely negates the enforcement of the key ACA
individual shared responsibility declaration and mandate.
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Under the ACA, penalties for noncompliance start at $695 for an adult taxpayer and $347.50
for a child under 18.2 Any tax returns that indicated partial compliance or were silent on Box
61 were scheduled to trigger a letter of noncompliance, investigative audit, or IRS agent
follow-up calls for up to three years within client report submission.
Executive Order
Within hours of his inauguration, Trump signed an executive order that disrupted IRS plans to
begin rejecting silent returns this tax season. The order states in section 2:
To the maximum extent permitted by law, the Secretary of Health and Human
Services (Secretary) and the heads of all other executive departments and agencies
(agencies) with authorities and responsibilities under the Act shall exercise all
authority and discretion available to them to waive, defer, grant exemptions from,
or delay the implementation of any provision or requirement of the Act that would
impose a fiscal burden on any State or a cost, fee, tax, penalty, or regulatory
burden on individuals, families, healthcare providers, health insurers, patients,
recipients of healthcare services, purchasers of health insurance, or makers of
medical devices, products, or medications.3
With this executive order, the IRS pivoted away from rejecting silent Box 61 returns beginning
with tax return filings for 2016. Many tax return preparers interpret this to suggest that the
executive branch has relaxed the ACA law and that the IRS is unable to enforce compliance
with the law. However, the ACA still stands as the law of the land.4 Reactions from tax return
preparers vary.5
Tax Return Preparer Dilemma
Tax return preparers do not follow uniform licensing rules or use the same professional codes
of ethics. For example, CPAs are licensed by a U.S. state or territory and follow that
jurisdiction’s code of ethics, which is generally consistent with the American Institute of CPAs
code of professional conduct.6 Attorneys are also licensed by a U.S. state or territory and
follow that state’s code of ethics, which is generally consistent with that of the American Bar
Association’s model rules of professional conduct.7 Enrolled agents (EAs) are approved to
practice before the IRS after taking a rigorous exam on taxation and by keeping current
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through continuing education. They follow the National Association of Enrolled Agents’ Code
of Ethics and Rules of Professional Conduct.8 Volunteer Income Tax Assistance (VITA)
volunteers are trained and certified to prepare tax returns under the supervision of a site
coordinator. They follow the rules and instructions of the site coordinator and the IRS liaison
for that site. Seasonal return preparer employees are not necessarily licensed, and as
employees of large tax return preparation companies, they abide by those companies’ ethics
and instructions. Other unenrolled return preparers are free to set their own ethics, if any.
Also, individuals can prepare their own tax returns, but they generally prepare and file them
using tax software.
All of those return preparers faced the same dilemma : Do they advise clients who would be
penalized for inadequate insurance under the ACA to pay the penalty, in compliance with the
law, or do they advise them to remain silent to avoid the financial penalty?
The tax return preparer industry is an exclusive trade because client word-of-mouth
endorsements and references are key to the ongoing success and survival of the business.
The novel tax-return-preparer, ACA-compliance dilemma rises to a dubious level for 2016
returns. Respected companies lose business and their integrity is threatened when loyal
clients go shopping for any preparer who willingly files silent returns to avoid legally imposed
penalties. The IRS’s decision to continue accepting silent returns for 2016 leaves tax return
preparers in a bad position regarding what to tell clients about potential Obamacare fines and
shared ACA responsibilities. On one end, as part of their respective ethical and professional
codes of conduct, the highest level of tax practitioners — including those with legal licenses,
those with state board or IRS certifications, and VITA volunteers — are being advised to
decline to file silent returns when a client owes taxes. On the other end, some tax return
preparers believe that a simple word of caution concerning the ACA law is sufficient and
allows or persuades clients to submit silent returns.
Who’s Doing What
As early as March of this year, a few prominent tax return preparation companies made
public that they were allowing their clients to file silent returns. For example, H&R Block hosts
a blog on filing silent returns through multiple exemptions.9 TurboTax, one of the largest U.S.
tax return software companies, allows clients to fill out silent returns by making Box 61
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optional.10 These are significant examples of how the IRS reversal could encourage millions of
silent returns to be filed, which would upend the tax return preparation industry.
The chart below compares Box 61 treatment for the most common types of tax return
preparers. A strong relationship exists between each tax return preparer’s codified ethical
code of conduct — which includes continuing professional education, registration with the
IRS, and adherence to rigorous professional licensing standards — and the overall likelihood
that the tax return preparer will file returns that comply with the ACA. However, other tax
return preparers are far more likely to file silent returns and avoid significant IRS
consequences. What’s more, the chart does not indicate the potential risk for even highly IRScredentialed and licensed tax return preparers to advise clients to file silent returns, despite
advice from their professional association to the contrary and the ACA compliance mandate
itself. The IRS decision to accept silent returns leaves tax return preparers in a bad position
about what to tell clients about potential Obamacare fines and shared ACA responsibilities. In
2016 tax return preparers had to choose between the cost of upholding ethical standards of
conduct and pleasing business partners and clients. In 2017 the ethical tax dilemma of
upholding codified rules could be more costly still as word spreads that some preparers will
look the other way on the law.
The IRS has mitigated that risk for VITA volunteers by directing them to attempt to answer
every question on the income tax forms required for filing, including Box 61. When asked how
VITA volunteers were responding to the dilemma , the IRS responded:
The legislative provisions of the ACA are still in force until changed by the Congress,
and taxpayers are still required to follow the law and pay all taxes they may owe
under it. Volunteer sites are to continue to follow the instructions for individual
taxpayers involving the ACA which require taxpayers to indicate on their Form 1040
filing whether they had health insurance, an exemption from coverage or
made/are reporting a shared responsibility payment. The TaxSlayer software for
the VITA and TCE sites also continues to require taxpayers to report this
information. This is the same process followed last year.11
Tax Return Preparers and Ethics Rules for Box 61
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Preparer Type
2016 Filing Season: When Ethics Are Costly
Tentative
Treatment
Why?
Unregulated
preparers
Submit
silent
Helps clients avoid
penalties now
Annual season
Submit
Helps clients avoid
filers
silent
penalties now
VITA filers
Comply
with ACA
Enrolled
Comply
agents
with ACA
CPAs
Comply
with ACA
It’s the law
Code of Conduct
Set their own ethical conduct
Set by company
Set by site coordinator and IRS
liaison
Professional licensing
issues and monetary
Set by the NAEA
penalties
Professional licensing
Set by the AICPA: Statements of
issues and monetary
penalties
Standards on Tax Services,
Rules No. 1, 2, and 6
Set by the ABA: Model Rules of
Attorneys
Comply
with ACA
Professional licensing
issues and monetary
penalties
Professional Conduct (sections
1-6);
State bar association codes of
professional responsibility
Submit silent: Preparer fails to reject clients who omit Box 61 disclosures on submissions
to IRS.
Comply with ACA: Preparer rejects clients who omit Box 61 disclosures to the IRS.
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Similarly, EA status is a credential awarded by the IRS, and EAs are directed to follow the
law.12
Published professional codes of ethics, when they apply, give guidance to other licensed
preparers. Attorneys generally follow the ABA Model Rules of Professional Conduct,13 but
they are authoritatively bound by the ethical code of the state in which they are licensed.
Generally, those state codes closely parallel the federal Model Rules and discourage lawyers
from disobeying the law. For example, Florida Rule 4-1.2(d) of the Rules Regulating the Florida
Bar reads:
Criminal or Fraudulent Conduct. A lawyer shall not counsel a client to engage, or
assist a client, in conduct that the lawyer knows or reasonably should know is
criminal or fraudulent. However, a lawyer may discuss the legal consequences of
any proposed course of conduct with a client and may counsel or assist a client to
make a good faith effort to determine the validity, scope, meaning, or application
of the law.14
The comment section of this rule goes on to explain:
Subdivision (d) applies whether or not the defrauded party is a party to the transaction. For
example, a lawyer must not participate in a transaction to effectuate criminal or fraudulent
avoidance of tax liability. . . . The last sentence of subdivision (d) recognizes that determining
the validity or interpretation of a statute or regulation may require a course of action
involving disobedience of the statute or regulation or of the interpretation placed upon it by
governmental authorities.
If a lawyer comes to know or reasonably should know that a client expects assistance not
permitted by the Rules of Professional Conduct or other law or if the lawyer intends to act
contrary to the client’s instructions, the lawyer must consult with the client regarding the
limitations on the lawyer’s conduct. See rule 4-1.4(a)(5).
Because the ACA penalty is part of the tax code and could increase the taxpayer’s
tax liability, a reading of these rules indicates that an attorney should not to assist
the taxpayer in intentionally avoiding that liability through a silent Box 61 return.
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CPAs have a similar national code of ethics and specific state licensing requirements that are
generally modeled on that code of ethics. Specific to tax practice, the AICPA publishes seven
Statements of Standards on Tax Services (SSTS). Two of these standards guide members
through the ethical dilemma . SSTS Rule No. 1, “Tax Return Positions,” directs members to
follow the law. Specifically, paragraph 4 reads, “A member should determine and comply with
the standards, if any, that are imposed by the applicable taxing authority with respect to
recommending a tax return position, or preparing or signing a tax return.”15 Paragraph 7
elaborates so that even when a position is unlikely to be audited by the IRS, “a member
should not recommend a tax return position or prepare or sign a tax return reflecting a
position that the member knows . . . exploits the audit selection process of a taxing authority.”
The SSTS goes on to explain the ethical theory behind these positions in paragraph 10:
Our self-assessment tax system can function effectively only if taxpayers file tax
returns that are true, correct, and complete. A tax return is prepared based on a
taxpayer’s representation of facts, and the taxpayer has the final responsibility for
positions taken on the return. The standards that apply to a taxpayer may differ
from those that apply to a member.
SSTS No. 2, “Answers to Questions on Returns,” sets forth the standards if one or more
questions on a tax return have not been answered. This statement directs members to “make
a reasonable effort to obtain from the taxpayer the information necessary to provide
appropriate answers to all questions on a tax return before signing as preparer.” While not all
information may be available, the standard is clear that “a member should not omit an
answer merely because it might prove disadvantageous to a taxpayer.” That is, the AICPA
Code of Professional Conduct directs CPAs to try to answer the Box 61 question.
However, having a CPA, attorney, EA, or VITA volunteer complete Box 61 when the taxpayer is
uninsured could result in additional taxpayer penalties that would not have been assessed
had the taxpayer had the return prepared by an unlicensed preparer. As taxpayers become
more aware of this financial difference, they may — as early as this tax season if filing an
extension — choose unlicensed over licensed preparers, hurting the revenues of those
licensed preparers who uphold the law. There are also broader implications.
Broader Implications
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Unlicensed preparers might leverage their positions, touting “highest possible refunds,”
whereas licensed preparers might leverage their positions and tout “highest ethical
standards.”
Because state income tax returns are often based on federal income tax returns, they too
may be affected. For example, if taxpayers opted in the past to be insured to avoid the
penalty but will now forgo health insurance, they will also forgo health insurance deductions
and subsidies. Further, the health insurance they bought may have been purchased on a state
exchange, and supply and demand for services on that exchange will arguably shift when they
drop their coverage, affecting the financial health of those state exchanges.
Medicaid and state Medicaid programs are being targeted for reduction. Federal funding for
both prevention and public health funds may be repealed after 2018. Community-run
healthcare programs, including Planned Parenthood, could be eliminated. Recipients of
current health insurance can expect higher deductibles and repeal of cost sharing. Many
expect to see diminished coverage.
Deliberations in recent U.S. congressional sessions over the ACA among Republicans and
Democrats point to potential issues regarding ACA compliance with various state programs
and agencies, though the ACA mandate is still the law. Trump’s order gave broad powers to
these administrations to implement the ACA at their own discretion. “The complexity of the
ACA law makes any plan for repeal and replace filled with obstacles in both the U.S. House of
Representatives and Senate,” according to Jennifer Steinhauer.16 So the dilemma for tax
preparers shows no sign of natural resolution in the short term.
Conclusion and Recommendation
In the short term, our democracy allows opportunities for one political agenda to experience
short-term victories over another. In the long term, we have a shared responsibility as U.S.
citizens and tax return preparers to respect the rule of law. It’s up to our elected leaders to
establish the tone at the top, which inevitably flows throughout our society and to aspiring
U.S. citizens. However, some preparers are following the law while others are following the
executive order, creating uneven conditions for competition for market share among the
partially insured or uninsured taxpayers. Those professions adhering to the law might
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consider providing marketing and communication tools to their members, which would
advertise that they hold to the highest ethical standards.
FOOTNOTES
1 For a definition of a return that is “silent,” see IRS, “ACA Information Center for Tax
Professionals” (Apr. 26, 2017).
2 HealthCare.gov, “The Fee for Not Having Health Insurance.”
3 The White House, “Executive Order Minimizing the Economic Burden of the Patient
Protection and Affordable Care Act Pending Repeal” (Jan. 20, 2017).
4 P.L. 111-148.
5 Ben Steverman, “The ‘Silent’ but Risky Way to Protest Obamacare This Tax Season,”
Bloomberg, Mar. 28, 2017.
6 AICPA, “AICPA Code of Professional Conduct.”
7 American Bar Association, “Model Rules of Professional Conduct: Table of Contents” (2016).
8 NAEA, “Code of Ethics & Rules of Professional Conduct.”
9 Steverman, supra note 5.
10 Id.
11 Email from IRS dated April 18, 2017.
12 IRS, “Enrolled Agent Information.”
13 ABA, “Model Rules of Professional Conduct.”
14 The Florida Bar, “Rule 4-1.2 Objectives and Scope Representation.”
15 AICPA, “Statement on Standards for Tax Services No. 1, Tax Return Positions .”
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16 Jennifer Steinhauer, “Repeal of Health Law Faces Obstacles in House, Not Just in Senate,”
The New York Times, Feb. 23, 2017.
END FOOTNOTES
D O C U M E N T AT T R I B U T E S
JURISDICTIONS
UNITED STATES
SUBJECT AREAS / TAX TOPICS
RETURN PREPARATION
MAGAZINE CITATION
TAX NOTES, SEPT. 11, 2017, P. 1415
INDIVIDUAL INCOME TAXATION
156 TAX NOTES 1415 (SEPT. 11, 2017)
AUTHORS
MARK WEST AND VALRIE CHAMBERS
INSTITUTIONAL AUTHORS
STETSON UNIVERSITY
TAX ANALYSTS DOCUMENT NUMBER
DOC 2017-61488
TAX ANALYSTS ELECTRONIC CITATION
2017 TNT 187-9
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Treasury Department
Circular No. 230
(Rev. 6-2014)
Regulations Governing Practice before
the Internal Revenue Service
Catalog Number 16586R
www.irs.gov
Department
of the
Treasury
Internal
Revenue
Service
Title 31 Code of Federal Regulations,
Subtitle A, Part 10,
published (June 12, 2014)
31 U.S.C. §330. Practice before the Department
(a) Subject to section 500 of title 5, the Secretary of the Treasury may —
(1) regulate the practice of representatives of persons before the Department of the Treasury; and
(2) before admitting a representative to practice, require that the representative demonstrate —
(A) good character;
(B) good reputation;
(C) necessary qualifications to enable the representative to provide to persons valuable service; and
(D) competency to advise and assist persons in presenting their cases.
(b) After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the
Department, or censure, a representative who —
(1) is incompetent;
(2) is disreputable;
(3) violates regulations prescribed under this section; or
(4) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a
prospective person to be represented.
The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the
representative was acting on behalf of an employer or any firm or other entity in connection with the conduct
giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if
it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income
derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any
suspension, disbarment, or censure of the representative.
(c) After notice and opportunity for a hearing to any appraiser, the Secretary may —
(1) provide that appraisals by such appraiser shall not have any probative effect in any administrative
proceeding before the Department of the Treasury or the Internal Revenue Service, and
(2) bar such appraiser from presenting evidence or testimony in any such proceeding.
(d) Nothing in this section or in any other provision of law shall be construed to limit the authority of the
Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any
entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary
determines as having a potential for tax avoidance or evasion.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884; Pub. L. 98–369, div. A, title I, §156(a), July 18, 1984, 98 Stat.
695; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–357, title VIII, §822(a)(1), (b), Oct. 22, 2004,
118 Stat. 1586, 1587; Pub. L. 109–280, title XII, §1219(d), Aug. 17, 2006, 120 Stat. 1085.)
Page 2
Treasury Department Circular No. 230
Table of Contents
Paragraph 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
§ 10.0 Scope of part. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Subpart A — Rules Governing Authority to Practice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
§ 10.1 Offices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
§ 10.2 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
§ 10.3 Who may practice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
§ 10.4 Eligibility to become an enrolled agent, enrolled retirement plan agent, or
registered tax return preparer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
§ 10.5 Application to become an enrolled agent, enrolled retirement plan agent, or
registered tax return preparer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
§ 10.6 Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or
registered tax return preparer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
§ 10.7 Representing oneself; participating in rulemaking; limited practice; and special appearances. . . 16
§ 10.8 Return preparation and application of rules to other individuals. . . . . . . . . . . . . . . . . . . . . . . . . . . 17
§ 10.9 Continuing education providers and continuing education programs. . . . . . . . . . . . . . . . . . . . . . . . 17
Subpart B — Duties and Restrictions Relating to Practice Before the Internal Revenue Service . . . . . . . 19
§ 10.20 Information to be furnished. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
§ 10.21 Knowledge of client’s omission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
§ 10.22 Diligence as to accuracy.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
§ 10.23 Prompt disposition of pending matters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
§ 10.24 Assistance from or to disbarred or suspended persons and former
Internal Revenue Service employees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
§ 10.25 Practice by former government employees, their partners and their associates. . . . . . . . . . . . . . . 20
§ 10.26 Notaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
§ 10.27 Fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
§ 10.28 Return of client’s records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
§ 10.29 Conflicting interests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
§ 10.30 Solicitation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
§ 10.31 Negotiation of taxpayer checks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
§ 10.32 Practice of law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
§ 10.33 Best practices for tax advisors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
§ 10.34 Standards with respect to tax returns and documents, affidavits and other papers. . . . . . . . . . . 24
§ 10.35 Competence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
§ 10.36 Procedures to ensure compliance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
§ 10.37 Requirements for written advice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
§ 10.38 Establishment of advisory committees.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
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Subpart C — Sanctions for Violation of the Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
§ 10.50 Sanctions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
§ 10.51 Incompetence and disreputable conduct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
§ 10.52 Violations subject to sanction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
§ 10.53 Receipt of information concerning practitioner. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Subpart D — Rules Applicable to Disciplinary Proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
§ 10.60 Institution of proceeding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
§ 10.61 Conferences.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
§ 10.62 Contents of complaint. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
§ 10.63 Service of complaint; service of other papers; service of evidence in support of complaint;
filing of papers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
§ 10.64 Answer; default. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
§ 10.65 Supplemental charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
§ 10.66 Reply to answer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
§ 10.67 Proof; variance; amendment of pleadings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
§ 10.68 Motions and requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
§ 10.69 Representation; ex parte communication. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
§ 10.70 Administrative Law Judge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
§ 10.71 Discovery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
§ 10.72 Hearings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
§ 10.73 Evidence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
§ 10.74 Transcript. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
§ 10.75 Proposed findings and conclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
§ 10.76 Decision of Administrative Law Judge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
§ 10.77 Appeal of decision of Administrative Law Judge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
§ 10.78 Decision on review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
§ 10.79 Effect of disbarment, suspension, or censure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
§ 10.80 Notice of disbarment, suspension, censure, or disqualification. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
§ 10.81 Petition for reinstatement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
