Central Arizona Chapter of Enrolled Agents


Article V     Rules, Discipline, Suspension & Termination

5.01 NAEA and AzSEA RulesThe Board shall ensure that the Chapter follows all NAEA and AzSEA rules and policies concerning period of membership/association, qualifications, restrictions, responsibilities, education requirements, privileges and benefits of Members and Associates.

5.02 Compensation and Expenses.  Officers, Directors, Members and Associates shall serve in volunteer or elective positions without compensation. The Board may authorize reimbursement of an Officer, Director, Member or Associate for actual and necessary expenses for Chapter business.  An Officer, Director, Member, Associate and other persons may be compensated by the Chapter as an educational instructor and/or reimbursed for their costs for educational materials provided in connection with such activities. 

5.03 Discipline.  A Member or Associate is liable for discipline (which may include private or public censure, suspension or termination) if a Member or Associate:

a.      Violates these bylaws, the AzSEA, NAEA Code of Ethics or Rules of Professional Conduct, or Circular 230.

b.      Is held by the Board to have been guilty of an act discreditable to the profession.

c.      Is convicted of a felony or is judged of unsound mind by the final order of a court.

d.      Purports to represent the official position of the Chapter without prior approval of the Board. Officers, directors and committee chairs shall be considered representing the Chapter in matters regarding their respective positions.

5.04 Suspension. A Member or Associate automatically shall be suspended for non-payment of dues, fees or assessments in accordance with NAEA bylaws or, if suspended by NAEA or by AzSEA.  A Member, whose enrollment to practice before the Internal Revenue Service is temporarily suspended for any reason, automatically shall be suspended from membership during the period of suspension.

5.05 Termination of Membership or Associate Status.  Membership or Associate status shall be terminated whenever the Board, or a committee authorized by the Board, in good faith, determines that any of the following events has occurred:

a.      Resignation of the Member or Associate;

b.      Expiration of membership or Associate status, unless the Member or Associate renews on NAEA terms;

c.      An occurrence of an event that renders the Member or Associate ineligible for membership or Associate status, or the failure of the Member or Associate to satisfy specific requirements established by AzSEA, NAEA, its Code of Ethics, its Rules of Professional Conduct, its CPE requirements, or Circular 230, as amended;

d.      If the Member’s enrollment to practice before the Internal Revenue Service is terminated by the issuing authority, or if a Member or Associate is terminated by NAEA, that person automatically shall be terminated from the Chapter;

e.      The Board shall establish a method to deal with these situations, as necessary and will at that point add to the procedures manual.

5.06 Actions.  Actions against a Member or Associate under this Article shall be processed in accordance with NAEA Ethics and Professional Conduct Procedures, and any procedures adopted by the Board, as necessary.  Notification to parties to any of these actions shall be as established by the Board

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