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SOURCE: The provisions of this part 10 10.6 Enrollment.
contained in Department Circular 230, Re10.7 Limited practice without enrollment. vised, 31 F.R. 10773, Aug. 13, 1966, unless 10.8 Customhouse brokers.
otherwise noted. Subpart B-Duties and Restrictions Relating to $10.0 Scope of part. Practice Before the Internal Revenue Service
This part contains rules governing the 10.20 Information to be furnished.
recognition of attorneys, certified public 10.21 Knowledge of client's omission.
accountants, enrolled agents, and other 10.22 Diligence as to accuracy. 10.23 Prompt disposition of pending
persons representing clients before the matters.
Internal Revenue Service. Subpart A of 10.24 Assistance from disbarred or sus this part sets forth rules relating to au
pended persons and former Internal thority to practice before the Internal Revenue Service employees.
Revenue Service. Subpart B prescribes 10.25 Practice by partners of Government the duties and restrictions relating to employees.
such practice. Subpart of this part 10.26 Practice by former Government
contains rules relating to disciplinary employees. 10.27 Notaries.
proceedings. Subpart D of this part 10.28 Fees.
contains general provisions, including 10.29 Conflicting interests.
provisions relating to availability of 10.30 Solicitation.
official records. 10.31 Practice of law.
Subpart A-Rules Governing Subpart C-Rules Applicable to Disciplinary
Authority to Practice Proceedings 10.50 Authority to disbar or suspend.
§ 10.1 Director of practice. 10.51 Disreputable conduct.
(a) Establishment of office. There is 10.52 Violation of regulations.
established in the Office of the Secretary 10.53 Receipt of information concerning at. torneys, certified public account
of the Treasury the office of Director of ants and enrolled agents.
Practice. The Director of Practice shall 10.54 Institution of proceeding.
be appointed by the Secretary of the 10.55 Conferences.
Treasury. 10.56 Contents of complaint.
(b) Duties. The Director of Practice 10.57 Service of complaint and other papers. shall act upon appeals from decisions of 10.58 Answer.
the Commissioner of Internal Revenue 10.59 Supplemental charges.
denying applications for enrollment to 10.60 Reply to answer.
practice before the Internal Revenue 10.81 Proof; varlance; amendment of pleadings.
Service; institute and provide for the 10.62 Motions and requests.
conduct of disciplinary proceedings re10.63 Representation.
lating to attorneys, certified public ac10.64 Examiner.
countants, and enrolled agents; make 10.65 Hearings.
inquiries with respect to matters under 10.66 Evidence.
his jurisdicition; and perform such other 10.67 Depositions.
duties as are necessary or appropriate to 10.68 Transcript.
carry out his functions under this part 10.69 Proposed indings and conclusions. 10.70 Decision of the Examiner.
or as are prescribed by the Secretary of 10.71 Appeal to the Secretary.
the Treasury. 10.72 Decision of the Secretary.
(c) Acting Director. The Secretary of 10.73 Effect of disbarment or suspension; the Treasury will designate an oficer or surrender of card.
employee of the Treasury Department to 10.74 Notice of disbarment or suspension. act as Director of Practice in the event 10.75 Petition for reinstatement.
of the absence of the director or of a Subpart D-General Provisions
vacancy in that office. 10.90 Records.
$ 10.2 Definitions. 10.91 Effective date of regulations. 10.92 Saving clause.
As used in this part, except where the 10.93 Special orders.
context clearly indicates otherwise, the
term: AUTHORITY: The provisions of this part 10
(a) "Practice before the Internal issued under sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559,
Revenue Service" comprehends all mat31 U.S.C. 1026, Reorg. Plan No. 28 of 1950, ters connected with presentation to the 15 F.R. 4935, 64 Stat. 1280, 3 CFR, 1949–1953 Internal Revenue Service or any of its Comp., except as otherwise noted.
officers or employees relating to a client's
rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service. Such presentations include the preparation and filing of necessary documents, correspondence with and communications to the Internal Revenue Service, and the representation of a client at conferences, hearings, and meetings. Neither the preparation of a tax return, nor the appearance of an individual as a witness for the taxpayer, nor the furnishing of information at the request of the Internal Revenue Service or any of its officers or employees is considered practice before the Service.
(b) "Attorney” means any person who is a member in good standing of the bar of the highest court of any State, possession, territory, Commonwealth, or the District of Columbia.
(c) “Certified public accountant" means any person who is duly qualified to practice as a certified public accountant in any State, possession, territory, Commonwealth, or the District of Columbia.
(d) “Commissioner” refers to the Commission of Internal Revenue. § 10.3 Who may practice.
(a) Attorneys. Any attorney who is not currently under suspension or disbarment from practice before the Internal Revenue Service may practice before the Service upon filing with the Service & written declaration that he is currently qualified as an attorney and is authorized to represent the particular party on whose behalf he acts. An enrollment card issued to such person before the effective date of this regulation shall be invalid and may not be used in lieu of such written declaration.
(b) Certified public accountants. Any certified public accountant who is not currently under suspension or disbarment from practice before the Internal Revenue Service may practice before the Service upon filing with the Service a written declaration that he is currently qualified as a certified public accountant and is authorized to represent the particular party on whose behalf he acts. An enrollment card issued to such person
before the effective date of this regulation shall be invalid and may not be used in lieu of such written declaration."
(c) Enrolled agents. Any person enrolled as an agent pursuant to this part may practice before the Internal Revenue Service.
(d) Others. Any person qualifying under $ 10.7 or 8 10.5(C) may practice before Internal Revenue Service.
(e) Government officers and employees; others. No oficer or employee of the United States in the executive, legislative, or judicial branch of the Government, or in any agency of the United States, including the District of Columbia, may practice before the Service, except that such oficer or employee may, subject to the conditions and requirements of these regulations and of 18 U.S.C. 205, represent a member of his immediate family or any other person or estate for which he serves as guardian, executor, administrator, trustee, or other personal fiduciary. No Member of Congress or Resident Commissioner (elect or serving) may practice before the Service in connection with any matter for which he directly or indirectly receives, agrees to receive, or seeks any compensation. 18 U.S.C. 203, 205. Nothing herein shall be construed as prohibiting an officer or employee of the United States as aforesaid, who is otherwise eligible to practice under the provisions of this part, from representing others before the Internal Revenue Service when doing so in the proper discharge of his official duties.
(f) State oficers and employees. No officer or employee of any State, or subdivision thereof, whose duties require him to pass upon, investigate, or deal with tax matters of such State of subdivision, may practice before the Service, if such State employment may disclose facts or information applicable to Federal tax matters. (31 F.R. 10773, Aug. 13, 1966. as amended at 35 F.R. 13205, Aug. 19, 1970; 36 F.R. 8671, May 11, 1971) $ 10.4. Eligibility for enrollment.
(a) Enrollment upon examination. The Commissioner may grant enrollment to an applicant who demonstrates special competence in tax matters by written examination administered by the Internal Revenue Service and who has not engaged in any conduct which would justify the suspension or disbarment of any attorney, certified public accountant, or enrolled agent under the provisions of this part.
1 This supersedes the provision contained in a notice of interim course of action published in the FEDERAL REGISTER, Nov. 16, 1965 (80 F.R. 14331) which permitted attorneys and certified public accountants, who were enrolled as of Nov. 8, 1965, to continue to use their enrollment cards as evidence of authority to practice before the service.
(b) Enrollment of former Internal Internal Revenue Service has qualified Revenue Service employees. The Com- the applicant. missioner may grant enrollment to an (ii) Application for enrollment on acapplicant who has not engaged in any count of employment in the Internal conduct which would justify the suspen- Revenue Service must be made within sion or disbarment of any attorney, cer 3 years from the date of separation from tified public accountant, or enrolled such employment. agent under the provisions of this part (ui) It shall be requisite for enrolland who, by virtue of his past service ment on account of such employment and technical experience in the Internal that the applicant shall have had a miniRevenue Service has qualified for such mum of 5 years continuous employment enrollment, as follows:
in the Service during which he shall (1) Application for enrollment on ac have been regularly engaged in applying count of former employment in the In and interpreting the provisions of the ternal Revenue Service shall be made to Internal Revenue Code and the regular the Commissioner. Each applicant will tions thereunder relating to income, be supplied a form by the Commissioner, estate, gift, employment, or excise taxes. which shall indicate the information re (iv) For the purposes of subdivision quired respecting the applicant's qualifi (ili) of this subparagraph an aggregate cations. In addition to the applicant's of 10 or more years of employment, at name, address, citizenship, age, educa least 3 of which occurred within the 5 tional experience, etc., such information years preceding the date of application, shall specifically include a detailed ac- shall be deemed the equivalent of 5 years count of the applicant's employment in continuous employment. the Internal Revenue Service, which ac (c) Citizens; natural persons. Encount shall show (i) positions held, (ii) rollment to practice may be granted only date of each appointment and termi to natural persons who are citizens of nation thereof, (iii) nature of services the United States and who are over the rendered in each position, with particu age of 21 years. lar reference to the degree of technical (d) Oath of allegiance. No person experience involved, and (iv) name of shall be enrolled to practice if he is unsupervisor in such positions, together able for any reason to take the oath of with such other information regarding allegiance, and to support the Constituthe experience and training of the appli- tion of the United States, as required of cant as may be relevant.
persons prosecuting claims against the (2) Upon receipt of each such applica United States by section 3478 of the Retion, it shall be transmitted to the appro vised Statutes (31 U.S.C. 204). priate oficer of the Internal Revenue (e) Attorneys; certified public acService with the request that a detailed countants. Enrollment is not available report of the nature and rating of the to persons who qualify to practice under applicant's services in the Internal Reve- $ 10.3 (a) or (b). nue Service, accompanied by the recom 131 F.R. 10773, Aug. 13, 1966, as amended at mendation of the superior officer in the 35 F.R. 13205, Aug. 19, 1970] particular unit or division of the Internal
$ 10.5 Application for enrollment. Revenue Service that such employment does or does not qualify the applicant
(a) Form; fee. An applicant for entechnically or otherwise for the desired
rollment shall file with the Commissioner
of Internal Revenue and application on authorization, be furnished to the
Form 23, properly executed under oath Commissioner.
or affirmation. Such application shall (3) In examining the qualification of
be accompanied by a check or money an applicant for enrollment on account
order in the amount of $25.00, payable of employment in the Internal Revenue to the Internal Revenue Service, which Service, the Commissioner will be gov amount shall constitute a fee which shall erned by the following policies:
be charged to each applicant for enroll(i) Enrollment on account of such em ment. The fee shall be retained by the ployment may be of unlimited scope or United States whether or not the applimay be limited to permit the presenta- cant is granted enrollment. tion of matters only of the particular (b) Additional information, examinaclass or only before the particular unit or tion. The Commissioner, as a condition division of the Internal Revenue Service to consideration of an application for for which his former employment in the enrollment, may require the applicant to file additional information and to sub main enrolled and in good standing bemit to any written or oral examination fore the Service. Unless advised to the under oath or otherwise. The Commis contrary by the Commissioner, any offsioner shall, upon written request, afford cer or employee of the Internal Revenue an applicant the opportunity to be heard Service may consider the holder of a with respect to his application for valid enrollment card to be duly authorenrollment.
ized to practice before the Service. (c) Temporary recognition. Upon re (2) An enrollment card issued prior ceipt of a properly executed application, to the effective date of this regulation to the Commissioner may grant the appli a person who continues to qualify for cant temporary recognition to practice enrollment under the provisions of this pending a determination as to whether part shall by its terms remain valid for enrollment to practice should be granted. a period of 5 years after the date of Such temporary recognition shall not be issuance. granted if the application is not regular (c) Application for permanent enrollon its face; if the information stated ment card. Application for a permanent therein, if true, is not suficient to war enrollment card may be made at any rant enrollment to practice; if there is time during a 24-month period comany information before the Commis mencing 12 months before and ending sioner which indicates that the state 12 months after the expiration of an enments in the application are untrue; or rollment card. Such application shall be which indicates that the applicant would filed on Form 23A at such place or places not otherwise qualify for enrollment. Is as may be designated by the Commissuance of temporary recognition shall not sioner. Copies of Form 23A may be obconstitute enrollment to practice or a tained from the Commissioner of Infinding of eligibility for enrollment, and ternal Revenue and at the offices of the temporary recognition may be with District Directors of Internal Revenue. drawn at any time by the Commissioner. ' Each application shall be accompanied
(d) Appeal from denial of application by a check or money order in the amount (1) The Commissioner, in denying an of $5.00, payable to the Internal Revenue application for enrollment, shall inform Service, which amount shall constitute a the applicant as to the reason(s) there fee which shall be charged each person for. The applicant may, within 30 days who applies for issuance of a permanent after receipt of the notice of denial, file a enrollment card pursuant to the proviwritten appeal therefrom, together with his reasons in support thereof, to the (d) Termination of enrollment. (1) Director of Practice. A decision on the Unless application for a permanent enappeal will be rendered by the Director rollment card is filed with the Commisof Practice as soon as practicable.
sioner of Internal Revenue within 12 (2) A decision of the Director of Prac months after the expiration date of an tice in sustaining a denial of enrollment enrollment card, the enrollment of the may be appealed to the Secretary of holder of the card shall automatically the Treasury within 30 days after receipt terminate, his name shall be stricken of the decision of the Director.
from the roster of enrollees, and he shall (31 U.S.C. 483a)
not be authorized to practice before the § 10.6 Enrollment.
Internal Revenue Service except by filing
a new application for enrollment, as pro(a) Roster. The Commissioner shall
vided by § 10.5 and obtaining authority maintain rosters of all agents who are
to practice from the Commissioner. enrolled to practice, of all persons who
(2) The enrollment of any agent to have been disbarred or suspended from
whom an enrollment card is issued after practice before the Internal Revenue
the effective date of this regulation shall Service, and of persons whose applica
terminate at such time as such agent tions for enrollment have been denied.
may become eligible to practice without (b) Enrollment card. (1) The Com
enrollment under $ 10.3 (a) or (b), and missioner shall issue an enrollment card
such agent shall forthwith return his to each agent who is enrolled to practice
enrollment card to the Commissioner of before the Internal Revenue Service
Internal Revenue for cancellation. after the effective date of this regula
(31 U.S.C. 483a) (31 F.R. 10773, Aug. 13, tion. Each such enrollment card shall 1966, as amended at 35 F.R. 13205, Aug. 19, be valid so long as the holder shall re- 1970)
§ 10.7 Limited practice without enroll
ment. (a) In general. Individuals may appear on their own behalf and may otherwise appear without enrollment, provided they present satisfactory identification, in the following classes of cases:
(1) An individual may represent another individual who is his regular fulltime employer, may represent a partnership of which he is a member or a regular full-time employee, or may represent without compensation a member of his immediate family.
(2) Corporations (including parents, subsidiaries or affiliated corporations), trust, estates, associations, or organized groups may be represented by bona fide officers or regular full-time employees.
(3) Trusts, receiverships, guardianships, or estates may be represented by their trustees, receivers, guardians, administrators or executors or their regular full-time employees.
(4) Any governmental unit, agency, or authority may be represented by an oficer or regular employee in the course of his official duties.
(5) Unenrolled persons may participate in rule making as provided by section 4 of the Administrative Procedure Act, 60 Stat. 238 (5 U.S.C. 1003).
(6) Enrollment is not required for representation outside of the United States before personnel of the Internal Revenue Service.
(7) Any individual who is not under disbarment or suspension from practice before the Internal Revenue Service or other practice of his profession by any other authority (in the case of attorneys, certified public accountants, and public accountants) and who signs a return as having prepared it for the taxpayer, or who prepared a return with respect to which the instructions or regulations do not require that it be signed by the person who prepared the return for the taxpayer, may appear without enrollment as the taxpayer's representative, with or without the taxpayer, before revenue agents and examining officers of the Audit Division in the offices of District Directors (but not at the District Conference in a District Director's ofice) with respect to the tax liability of the taxpayer for the taxable year or period covered by that return. Proper authorization from the taxpayer will be required. All such persons will be subject to such rules regarding standards of con
duct, the extent of their authority, and other matters as the Commissioner of Internal Revenue shall prescribe. Such persons will be permitted to represent taxpayers within those limits without enrollment, except that the Commissioner may deny permission to engage in such Umited practice to any person who has engaged in conduct which would justify suspension or disbarment of any attorney, certified public accountant, or enrolled agent under the provisions of this part.
(b) Special appearance. The Commissioner, subject to such conditions as he deems appropriate, may authorize any person to represent another without enrollment for the purpose of a particular matter. (31 F.R. 10773, Aug. 13, 1966, as amended at 35 F.R. 13205, Aug. 19, 1970) 8 10.8 Customhouse brokers.
Nothing contained in the regulations in this part shall be deemed to affect or limit the right of a customhouse broker, licensed as such by the Commissioner of Customs in accordance with the regulations prescribed therefor, in any customs district in which he is so licensed, at the office of the District Director of Internal Revenue or before the National Office of the Internal Revenue Service, to act as a representative in respect to any matters relating specifically to the importation or exportation of merchandise under the customs or internal revenue laws, for any person for whom he has acted as a customhouse broker. Subpart B-Duties and Restrictions
Relating to Practice Before the
Internal Revenue Service $ 10.20 Information to be furnished.
(a) To the Internal Revenue Service. No attorney, certified public accountant, or enrolled agent shall neglect or refuse promptly to submit records or information in any matter before the Internal Revenue Service, upon proper and lawful request by a duly authorized officer or employee of the Internal Revenue Seryice, or shall interfere, or attempt to interfere, with any proper and lawful effort by the Internal Revenue Service or its officers or employees to obtain any such record or information, unless he believes in good faith and on reasonable grounds that such record or information is privileged or that the request for, or effort