The lapsing, expiration, suspension or revocation of a license or certificate by operation of law or by order of the State Board of Tax Practitioners or by decision of a court of law, or the voluntary surrender of a license by a licensee or a certificate by a certificate holder, does not deprive the board of jurisdiction to proceed with any investigation of or any action or disciplinary proceeding against the licensee or certificate holder, or to revise or render null and void an order suspending or revoking the license or certificate.
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