I used to work for a CPA who was (more recently) involved in an SEC case and he lost his CPA. According to him, the case was total BS and he re-applied for his CPA and the board approved it.
He has also re-applied with the IRS for an EFIN and a PTIN, but of course this could take several months.
Recently, he had been filing under another former employee's EFIN and, though I'm not sure, I think the IRS sent that former employee a letter to stop.
Now he has come to me to use my EFIN while the IRS re-issues his.
Of course I can't put my practice at risk and unfortunately I think I have to say no.
He's the cowboy type and I anticipate a barrage of "why the hell not" etc.
All I can find is this:
§ 10.24 Assistance from or to disbarred or
suspended persons and former Internal Revenue
Service employees.
A practitioner may not, knowingly and directly or
indirectly:
(a) Accept assistance from or assist any person
who is under disbarment or suspension from practice
before the Internal Revenue Service if the assistance
relates to a matter or matters constituting practice
before the Internal Revenue Service.
(b) Accept assistance from any former government
employee where the provisions of § 10.25 or any
Federal law would be violated.
But I thought I remember from school and testing that there was more to this requirement.
Knowing him well, he will also make pointless arguments like, "well, I'm not disbarred anymore, so you can do it - what you're reading is for disbarred preparers". That's just how he thinks and how he argues.
Of course, I can just tell him politely that I'm not comfortable with it and end the relationship knowing that I did what I needed to do, that's life.
But is there somewhere in the code or Circ 230 that I can respond with additionally if he challenges my reasoning?