(a) Revocación del privilegio.— El Secretario podrá revocar el privilegio de comparecer en representación de los contribuyentes ante el Departamento a cualquier representante contributivo que:
(1) No cumpla con los requisitos y deberes para ejercer como representante contributivo, según lo estipulado en este subcapítulo.
(2) Con la intención de defraudar, voluntariamente y con conocimiento, engañe o amenace a la persona a quien representa.
(b) Notificaciones o comunicaciones.— Cuando un contribuyente esté representado por un representante contributivo, cualquier notificación o comunicación escrita se emitirá a dicho representante, a menos que el contribuyente especifique lo contrario. Cuando el contribuyente esté representado por más de un representante contributivo, será suficiente entregar la comunicación a uno de dichos representantes.
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