sec.466Show cause notice

### sec.466 Show cause notice If the commissioner believes a ground exists to suspend or cancel a self assessor’s registration, the commissioner may give the self assessor a notice under this section (a show cause notice ). The show cause notice must state the following— the commissioner proposes to suspend or cancel the self assessor’s registration (the proposed action ); the grounds for the proposed action; an outline of the facts and circumstances forming the basis for the grounds; if the proposed action is suspension of registration—the proposed suspension period; an invitation to the self assessor to show within a stated period (the show cause period ) why the proposed action should not be taken. The show cause period must be a period ending at least 21 days after the show cause notice is given to the self assessor. (sec.466-ssec.1) If the commissioner believes a ground exists to suspend or cancel a self assessor’s registration, the commissioner may give the self assessor a notice under this section (a show cause notice ). (sec.466-ssec.2) The show cause notice must state the following— the commissioner proposes to suspend or cancel the self assessor’s registration (the proposed action ); the grounds for the proposed action; an outline of the facts and circumstances forming the basis for the grounds; if the proposed action is suspension of registration—the proposed suspension period; an invitation to the self assessor to show within a stated period (the show cause period ) why the proposed action should not be taken. (sec.466-ssec.3) The show cause period must be a period ending at least 21 days after the show cause notice is given to the self assessor. - (a) the commissioner proposes to suspend or cancel the self assessor’s registration (the proposed action ); - (b) the grounds for the proposed action; - (c) an outline of the facts and circumstances forming the basis for the grounds; - (d) if the proposed action is suspension of registration—the proposed suspension period; - (e) an invitation to the self assessor to show within a stated period (the show cause period ) why the proposed action should not be taken.