(a) Revocation of privilege. — The Secretary may revoke the privilege of appearing in representation of taxpayers before the Department to any tax representative who:(1) Does not comply with the requirements and duties to practice as a tax representative as established in this subchapter.(2) Willingly and knowingly, and with the intent to defraud, deceives or threatens the person whom he/she represents.(b) Notices or messages. — When a taxpayer is being represented by a tax representative, any written notice or message shall be issued to such representative, unless the taxpayer specifies otherwise. When the taxpayer is being represented by more than one tax representative, giving one of such representatives said message shall constitute sufficient notice. History —Jan. 31, 2011, No. 1, § 6072.03, retroactive to Jan. 1, 2011.