California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 32 - Tax Preparer Program
Article 6 - Miscellaneous
Section 3236 - Criteria for Evaluation of Rehabilitation

Universal Citation: 16 CA Code of Regs 3236

Current through Register 2024 Notice Reg. No. 12, March 22, 2024

(a) When considering the denial of a registration under Section 480 of the Code, the Administrator, in evaluating the rehabilitation of the application and his or her present eligibility for registration, will consider the following criteria:

(1) The nature and severity of the act(s) or crime(s) under consideration as grounds for denial.

(2) Evidence of any act(s) committed subsequent to the act(s) or crime(s) under consideration as grounds for denial which also could be considered as grounds for denial under Section 480 of the Code.

(3) The time that has elapsed since commission of the act(s) or crime(s) referred to in subdivision (1) or (2).

(4) The extent to which the applicant has complied with any terms of parole, probation, restitution, or any other sanctions lawfully imposed against the applicant.

(5) Evidence, if any, of rehabilitation submitted by the applicant.

(b) When considering the suspension or revocation of a registration on the grounds of conviction of a crime, the Administrator, in evaluating the rehabilitation of the registered tax preparer or tax interviewer and his or her present eligibility for registration will consider the following criteria:

(1) Nature and severity of the act(s) or offense(s).

(2) Total criminal record.

(3) Extent of time that has elapsed since commission of the act(s) or offense(s).

(4) Whether the registered tax preparer or tax interviewer has complied with any or all terms of parole, probation, restitution or any other sanctions lawfully imposed against the registrant such person.

(5) If applicable, evidence of expungement proceedings pursuant to Section 1203.4 of the Penal Code.

(6) Evidence, if any, of rehabilitation submitted by the registered tax preparer or tax interviewer.

1. New Article 6 (Section 3236) filed 4-18-84; effective upon filing pursuant to Government Code Section 11346.2(d) (Register 84, No. 16).

Note: Authority cited: Section 9891.11, Business and Professions Code. Reference: Sections 475, 480, 482 and 9891.25, Business and Professions Code.

Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.