10. Investigation of allegations of misconduct (para.10)

(1)    The Commissioner shall refer allegations of misconduct against a tax agent to the Committee for investigation.

(2)    The Committee may, in the course of the investigations, hear any witnesses and receive any documentary evidence that will assist in the investigation.

(3)    The Committee shall, expeditiously, but not later than seven days after the conclusion of the investigation, submit a report to the Commissioner recommending that the Commissioner-

   (a)    clears the tax agent of the allegations;

   (b)    cautions, warns or reprimands the tax agent;

   (c)    suspends the registration of the tax agent;

   (d)    deregisters the tax agent; or

   (e)    take such other action that the Commissioner may consider appropriate.

(4) The Commissioner shall, within fourteen days of receiving the report of the Committee, take such action as may be appropriate.

(5) Where the allegations are made against a member of a recognized professional association, the Committee may notify the association of the allegations.

There should be a right of appeal against such cases. The committee should have an adequate quorum so that there is an appeals committee or the appeals case determined at the tax appeals tribunal. This means that the regulations for the Tax appeals Tribunal should be amended to include appeals from the Tax agents Committee.