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ability essential to the proper understanding of Federal tax matters and the presentation of the same before the Treasury Department. No attorney or accountant will be enrolled unless he shows that he is authorized to practice his profession in the State or States, Territory or District (of Columbia) where he expects to conduct such practice.

Good character and good reputation are not identical requirements. The former is determined by the applicant's actual qualities; the latter depends upon the opinion entertained of the applicant by those who have had the opportunity of knowing him in the community in which he resides or in which he practices his profession. It follows that evidence of any act or omission which tends to establish lack of integrity or untrustworthiness or other qualities reprehensible in a professional man, is material as bearing upon the character of the applicant, notwithstanding there is clear proof that his reputation is good. An applicant must furnish as references the names and addresses of at least six persons who are acquainted with his reputation and with whom the applicant has come in contact in his profession or business.

(b) Cause for denying enrollment. Among the causes sufficient to justify denial of an application for enrollment are: Any conduct, or practices, or proposed practices, which would constitute à violation of any of the provisions of the regulations in this part if the applicant were enrolled or any other conduct which would be a ground for suspension or disbarment under the applicable law or laws; any conduct which would be deemed grossly unfair in commercial transactions by accepted standards; or a bad reputation imputing to an applicant conduct of a criminal, dishonest, or unethical kind.

The Committee on Enrollment and Disbarment will endeavor to ascertain all the facts deemed necessary by it to pass upon any application without expense or undue inconvenience to the applicant. In the event, however, that the Committee is not satisfied with the information received, it may require the applicant to appear in person before the Committee or before some person or persons designated by it for the purpose of undergoing additional written or oral examination as to his fitness for enrollment. The Committee may grant a hearing on an application at the applicant's request.

(c) Other causes for denying enrollment. Application for enrollment may be denied in any case in which it appears that the applicant has terminated his employment with the Treasury Department in violation of an obligation assumed as a condition of such employment to remain in the service of the Department for a specified period or for a reasonable time.

(d) Eligibility. Only citizens of the United States over the age of 21 years are eligible for enrollment. A person who is unable for any reason to take the oath of allegiance, and to support the Constitution of the United States, cannot be enrolled. (Sec. 1, 12 Stat. 610; 31 U.S.C. 204)

(é) Ineligibles. The following persons are ineligible for enrollment:

(1) Corporations and partnerships,

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(2) Officers and employees of any State or subdivision thereof, whose duties require them to pass upon, investigate or deal with tax matters of such State or subdivision, shall be ineligible for enrollment, provided such employment may disclose facts or information applicable to Federal tax matters,

(3) Judges of courts of record,

(4) Persons to whom section 109, 35 Stat. 1107; 18 U.S.C. 198 or section 113, 35 Stat. 1109; 18 U.S.C. 203, applies,

(5) Persons prohibited by other law from representing claimants against the United States,

(6) Persons regularly employed by corporations owned wholly by the United States,

(7) Persons regularly employed by the District of Columbia.*+

10.4 Application for enrollment. Applicants for enrollment shall submit to the Committee an application in duplicate, properly executed on Form 23. Applications in any other form may not be considered. Members of the bar of an American court of record will apply for enrollment as attorneys; all other applicants will apply for enrollment as agents. All applications for enrollment must be individual. While members of a partnership should apply as individuals and not in the partnership name, an enrolled attorney or agent may represent clients before the Treasury Department in the name of the partnership of which he is a member or with which he is otherwise regularly connected. In case all of the members of a partnership are not enrolled, then the enrolled attorney or agent shall be responsible for any acts or omissions of the unenrolled partner or partners which are in violation of law or of the provisions of the regulations in this part, to the same extent as though the offending partner himself were enrolled.*+

10.5 Customhouse brokers. Section 641 of the Tariff Act of 1930 (46 Stat. 759; 19 U.S.C. 1641), as amended, provides in part that the Secretary of the Treasury may prescribe rules and regulations governing the licensing as customhouse brokers of citizens of the United States of good moral character, and of corporations, associations, and partnerships. The Department's regulations pursuant thereto are published in Part 11. A customhouse broker so licensed requires no further enrollment under the regulations in this part for the transaction, within the customs districts in which he is licensed, of any business relating specifically to the importation or exportation of merchandise under customs or internal-revenue laws. He is also entitled, without further license or enrollment, to represent claimants or other persons before the Treasury Department in Washington in any matter in which he acted as a customhouse broker in any

district in which he is licensed. When serving in such capacity, a licensed customhouse broker shall, in addition to being subject to the provisions of section 641 of the Tariff Act of 1930, as amended, and the rules and regulations thereunder, be subject also to all the provisions of the laws and regulations set forth in this part, as revised from time to time, and shall be responsible as specified in § 11.7 (d) for violation of any such laws or regulations committed by his or its officers, em

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**For statutory and source citations, see note to § 10.1.

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ployees, or authorized attorneys or agents, in connection with the prosecution on behalf of the principal of any business before the Treasury Department in Washington.**

10.6 Roster of enrollees; enrollment cards—(a) Roster of attorneys and agents. A roster of all attorneys and agents who make application for enrollment or who are enrolled, or whose applications have been denied, or who have been suspended or disbarred, will be kept in the office of the Committee on Enrollment and Disbarment. All bureaus, offices, and divisions of the Treasury Department subject to the exceptions in $ 10.5 in the case of the Bureau of Customs, are prohibited from recognizing or dealing with any unenrolled attorney or agent as the representative of any person having a claim pending before the Department: Provided, That the Committee on Enrollment and Disbarment may grant, pending action upon an application, temporary recognition to an applicant not required to take an examination

on with his application: And provided further, That an unenrolled person who has not been disbarred or suspended from practice before the Treasury Department may be permitted to make initial appearance in a particular case. Such permission shall in no case authorize an unenrolled person to appear before the Treasury Department in Washington, D. C., or to represent a claimant in any formal hearing. It shall be the duty of the Government official before whom such person appears to notify him that if he wishes to appear further in the case, or in any formal hearing, or before the Treasury Department in Washington, it will be necessary to file an application for enrollment.

(b) Information as to enrollment. The Committee will furnish upon request information as to whether any individual is enrolled. Other information will be made available to the various departments and agencies of the Government and to any person entitled to receive the same in accordance with the rules and regulations of the Treasury Department, and, except as prohibited by law, access to the files and records of the Committee wiĩl be granted to the United States Board of Tax Appeals and its representatives.

(c) Enrollment cards. The Committee on Enrollment and Disbarment shall issue an enrollment card to every attorney or agent upon his enrollment. Unless advised to the contrary by the Committee on Enrollment and Disbarment, any officer of the Treasury Department may consider the holder of such an enrollment card as duly authorized to practice before the Department.**

10.7 Proceedings for disbarment, suspension, and reinstatement-(a) Proceedings for suspension and disbarment. If an officer or employee of the Treasury Department has reason to believe that an enrolled attorney or agent has violated any provision of the laws or regulations governing

practice before the Treasury Department, or if a complaint concerning any enrolled attorney or agent is made to any such officer or employee, he shall promptly make a written report thereof to the attorney for the Government. If any other person has information of such violations, he may also make written report thereof to the said attorney. The attorney and the Committee will treat as strictly confidential the identity of the informant in any

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*iFor statutory and source citations, see note to 8 10.1.

case in which the informant is other than an officer or employee of the Treasury Department, unless the informant in giving his information states that his identity and connection therewith are not confidential.

(b) Institution of proceedings. The attorney for the Government may, either on the basis of such information or upon his own motion where he has cause to believe that any enrolled attorney or agent has violated any provision of the laws or regulations governing practice before the Treasury Department, institute proceedings before the Committee for suspension or disbarment against any enrolled attorney or agent. Notice thereof, signed by the secretary or a member of the Committee, shall be served upon such attorney or agent, hereinafter called the respondent, in the following manner:

(1) By delivery to the respondent personally, or

(2) By registered mail, with demand for a return card signed by the respondent: Provided, That, if an enrolled attorney or agent shall have signed and filed with the Committee on Enrollment and Disbarment his written consent to be served in some other manner it shall be sufficient if service is made in that manner. Where the service is by registered mail, the receipt of the return card duly signed shall be satisfactory evidence of service.

The notice shall give the place and time within which the respondent shall file his answer, which time shall be not less than 20 days from the date of service of the notice, and shall contain or be accompanied by a statement of charges, which statement shall be signed by the Attorney for the Government, giving a plain and concise description of the facts which it is claimed constitute grounds for suspension or disbarment, without a detailed description of such facts. A statement of charges which fairly informs the respondent of the charges against him so that he is able to prepare his defense shall be deemed sufficient. Different means by which a purpose may have been accomplished or different intents with which acts may have been committed may be alleged in the statement of charges in a single count in the alternative. If, in order to prepare his defense, the respondent desires additional information as to the time and place of the alleged misconduct, or the means by which it was committed, or any other more specific information concerning the alleged misconduct, he may present a motion in writing to the Committee asking that the statement of charges be made more specific, setting forth in such motion in specific manner in what respect the statement of charges leaves him in doubt and describing the particular language of the statement of charges as to which additional information is needed. If in the opinion of the Committee such information is reasonably necessary to enable the respondent to prepare his defense, the Committee shall direct the Attorney for the Government to furnish the respondent with an amended statement of charges giving the needed information.

(c) Method of procedure. The procedure in suspension and disbarment proceedings shall be governed by the following rules:

(1) Service of papers. Papers other than the original notice and statement of charges shall be served on the respondent as follows:

(i) By, delivering the same to the respondent personally, or by registered mail; or

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(ii) By leaving them at his office with his clerk or with a person in charge thereof; or

(iii) By depositing them in a United States post office or post office box, enclosed in a sealed envelope, plainly addressed to such respondent at the address under which he is enrolled or at his last address known to the Committee.

(iv) When the respondent is represented by attorney, by service upon the attorney in the same manner as provided in (i), (ii), and (iii) for service on the respondent.

(2) The respondent's answer. The respondent's answer shall be filed within the time specified in the originaÌ notice unless on application the time is extended by the Committee.

The Committee may in its discretion furnish a complaining witness with a copy of the answer if in its opinion such action will aid in ascertaining the truth or falsity of the charges. The term "complaining witness” for the purposes of this provision shall include any officer or employee of the Treasury Department or any enrolled attorney or agent who may have reported the alleged misconduct to the attorney for the Government, or any other person upon whose information the attorney for the Government has instituted the proceeding:

In his answer the respondent should specifically admit or deny every material allegation of fact in the statement of charges. Every allegation in the statement of charges not denied shall be deemed admitted, unless the respondent shall state in his answer that he has no knowledge thereof sufficient to form a belief, which statement shall be considered a denial. In answer to a statement of charges no enrolled person shall deny a material allegation of fact which he knows to be true, or state in such answer that he is without sufficient information to form a belief when in fact he possesses such information.

In his answer the respondent may also state affirmatively special matters of defense, and shall not give in evidence any matters in avoidance or of defense, consistent with the truth of the allegations of the statement of charges, unless in his answer he states such matters specifically.

All answers shall be sworn to before a notary public or other officer authorized to administer an oath and shall be filed in duplicate.

If it appears that a denial of a material allegation of fact in the statement of charges, or a statement that the respondent has no knowledge sufficient to form a belief, was made in bad faith in the answer; or that the respondent has knowingly introduced false testimony during proceedings against him for suspension or disbarment, the attorney for the Government may thereupon file supplemental charges, which charges may be tried with the other charges in the case, provided the respondent shall be given due notice thereof and afforded an opportunity for preparing a defense thereto.

(3) Reply to answer. If the answer contains affirmative matter in avoidance, consistent with the truth of the material allegations in the statement of charges, a reply by the attorney for the Government admitting or denying the new matter set forth in the answer

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