« PreviousContinue »
mission, the Council, Board, or Commission shall transmit such ruling to the Office of the Chief Counsel for publication in the FEDERAL REGISTER, as a Cost of Living Council Ruling, Pay Board Ruling, or Price Commission Ruling, as appropriate. Subpart K-Inspection of Internal
Revenue Economic Stabilization
Records $ 401.1001 Inspection of Internal Reve
nue Service stabilization records by Department of the Treasury and De
partment of Justice. (a) In general. Pursuant to the provisions of section 205 of the Economic Stabilization Act of 1970 (Public Law 91–379, 84 Stat. 799), as amended by the Economic Stabilization Act Amendment of 1971 (Public Law 92-210, 85 Stat. 747), officers and employees of the Department of the Treasury (including the Internal Revenue Service and the Office of the Chief Counsel for the Internal Revenue Service) and the Department of Justice whose official duties require inspection of returns made in respect of any tax described in paragraph (a) (2) of $ 301.6103(a)-1 of 26 CFR Part 301, or include the administration or enforcement of the provisions of the Economic Stabilization Act of 1970, as amended, may inspect the stabilization records of the Internal Revenue Service without making written application therefor. If the head of a bureau or office in the Department of the Treasury (not a part of the Internal Revenue Service or the Office of Chief Counsel for the Internal Revenue Service), or the Department of Justice, desires to inspect, or to have an employee of his bureau or office inspect, any such records in connection with some matter officially before him for reasons other than tax administration purposes or the administration or enforcement of the provisions of the Economic
Stabilization Act of 1970, as amended, the inspection may, in the discretion of the Secretary of the Treasury or the Commissioner of Internal Revenue or the delegate of either, be permitted upon written application by the head of the bureau or office desiring the inspection. The application shall be made to the Commissioner of Internal Revenue, Washington, D.C. 20224, and shall show the name and address of the person about whom records are to be inspected and the reason why inspection is desired. The information obtained from inspection pursuant to this paragraph may be used as evidence in any proceeding, conducted by or before any department or establishment of the United States, or to which the United States is a party.
(b) Definitions of terms—(1) Stabili. zation records. For purposes of this section, the term “stabilization records” includes
(i) All schedules, lists, written statements, or other written documents filed by or on behalf of any person with the Internal Revenue Service, and
(ii) All other reports, information received orally or in writing, factual data, documents, papers, abstracts, memoranda, or evidence taken, or any portion thereof, relating to any person and held by the Internal Revenue Service, to the extent any such item is with respect to the administration or enforcement of any provision of the Economic Stabilization Act of 1970, as amended, and is not part of a return (as defined in § 301.6103(a)-1(a) (3) (1) of 26 CFR Part 301).
(2) Person. For purposes of this section, the term “person" has the meaning given to such term under section 7701(a) (1) of the Internal Revenue Code of 1954 (68A Stat. 911; 26 U.S.C. 7701 (a) (1)). [37 F.R. 3741, Feb. 19, 1972]
APPENDIX A-TEMPORARY EMERGENCY COURT
OF APPEALS OF THE UNITED STATES
EDITORIAL NOTE: Section 211 of the Economic Stabilization Act of 1970, as amended, provided for a “Temporary Emergency Court of Appeals of the United States”. The rules governing the procedures for the Temporary Emergency Court of Appeals of the United States are set forth below, in their entirety, as Appendix A, for the convenience of the user:
Rule 1 Scope of rules.
These rules govern the procedure in the Temporary Emergency Court of Appeals of the United States. Except as to matters specifically covered by these rules, the Federal Rules of Appellate Procedure shall govern the procedure in all cases or proceedings in this court. The rules shall be construed to secure the just, speedy and inexpensive determination of every action.
Rule 2 Name.
The name of the court as provided by § 211 of the Economic Stabilization Act of 1970 as amended by The Economic Stabilization Act Amendments of 1971, P.L. 92-210, 85 Stat. 748–50, is the “Temporary Emergency Court of Appeals of the United States."
The seal of the court shall contain the words "Temporary Emergency Court of Appeals” in the upper sector of space included within the two outer concentric circles, and the words “of the United States of America" in the lower sector, and shall contain the standardized eagle rampant in the center.
Rule 4 Composition of court.
(a) The court shall be composed of a Chief Judge and eight judges designated by the Chief Justice of the United States from the judges of the United States district courts and circuit courts of appeals in accordance with § 211(b) (1) of P.L. 92–210.
(b) In addition to judges designated under paragraph (a) of this rule, the Chief Justice of the United States may designate and assign temporarily any district judge or circuit judge, active or retired, as the business of this court may require pursuant to the applicable provisions of 28 U.S.C. 291 et seq. (1970).
(c) A majority of the nine judges appointed pursuant to paragraph (a) of this rule shall be required to constitute a quorum for the court sitting en banc. Where there is a re-hearing en banc, judges sitting as part of the original panel pursuant to paragraph (b) of this rule shall be included in the composition of the court for purposes of determining a quorum and shall be entitled to a vote in consideration of the case en banc.
(d) The Chief Justice of the United States, in his discretion, may revoke previous designations of judges made pursuant to paragraphs (a) and (b) of this rule.
(a) Hearing Divisions. The Chief Judge may, from time to time, divide the court into divisions of three or more members for the hearing and determination of cases, controversies and issues and may make such changes in the membership of such divisions as he may deem appropriate. Divisions shall sit at: Washington, D.C.; St. Paul, Minnesota; Atlanta, Georgia; Houston, Texas; and San Francisco, California, and at such other places and times as the Chief Judge may designate. The Chief Judge shall assign cases to the divisions on an equitable basis having due regard for the geographical locations of the parties and the workloads of the divisions and individual judges thereof. Cases, controversies and issues shall be heard and determined by a division unless a hearing or rehearing before the court en banc is ordered by the court.
(b) En Banc hearings. A majority of the judges of the court, exclusive of temporary designees, may order that an appeal or other proceeding be heard or reheard by this court en banc. Such a hearing or rehearing is not favored and ordinarily will not be ordered except (1) when consideration by the full court is necessary to secure or maintain uniformity of its decisions, or (2) when the proceeding involves a question of exceptional importance.
(c) Suggestion of a Party for Hearing or Rehearing En Banc. A party, pursuant to Rule 35(b), Federal Rules of Appellate Procedure, who suggests the appropriateness of a hearing or rehearing, en banc, where the suggestion is not contained in a petition for rehearing, shall file an original and 20 copies of said suggestion on or before the date on which appellee's brief is due to be filed if the suggestion is for hearing en banc,
or within the time prescribed by Rule 40, Federal Rules of Appellate Procedure, for the filing of a petition for rehearing if the suggestion is for rehearing en banc. The suggestion shall not exceed 10 pages in length and shall be served in compliance with Rule 25, Federal Rules of Appellate Procedure.
(d) Time for Suggestion of a Party for Rehearing En Banc; Suggestion Does Not Stay Mandate. If a party desires to suggest a rehearing en banc, the suggestion must be made within the time prescribed by Rule 40, Federal Rules of Appellate Procedure, for filing a petition for rehearing, whether the suggestion is made in such petition or otherwise. The pendency of such a suggestion, whether or not included in a petition for rehearing, shall not affect the finality of the judgment of the court of appeals or stay the issuance of the mandate. Rule 6 Quorum.
A majority of the number of judges authorized to constitute the court or a division thereof shall constitute a quorum. If a quorum does not attend on any day appointed for holding a session of the court or a division thereof, any judge who does attend may adjourn the court or division from time to time, or, in the absence of any judge, the clerk may adjourn the court or division from day to day. Rule 7 Sessions.
The court shall not hold formal terms. The court shall be deemed always open. Sessions of the court or its divisions will be held at the following locations at such times as may be determined by the Chief Judge: Washington, D.C.; St. Paul, Minnesota; Atlanta, Georgia; Houston, Texas; and San Francisco, California. The court shall also hold such additional special sessions at such other times and places as the Chief Judge may determine.
Rule 8 Precedence.
The Chief Judge shall have precedence and preside at any session which he attends. Other judges shall have precedence and preside according to the seniority of their commissions as judges of the United States. Rule 9 Court executive, clerk, deputy clerks and supporting personnel.
The court may appoint a court executive and a clerk, who shall be subject to removal by the court. Their official stations shall be at the United States Courthouse, Washington, D.C. 20001. The clerk and his deputies shall take the oath of office of clerks and deputies as set forth by 28 U.S.C. 951, and shall be subject to all of the provisions of Title 28, United States Code, Chapter 57. For their general duties see Rule 45 of the Federal Rules of Appellate Procedure, which is hereby made applicable. Such deputy clerks and supporting personnel other than a judge's personal staff may be appointed by the Chief Judge at such times and places as the volume of court business requires.
The clerk's offices shall be open from 9:00 A.M. to 4:30 P.M. on all business days.
Rule 11 Clerk's fees.
(a) Except in those cases where the party seeking review is exempt or relieved from prepayment of fees, there shall be prepayment of fees to the clerk before a case on appeal or review, or any other proceeding, is docketed or service rendered as prescribed by statute or the Judicial Conference of the United States pursuant to 28 U.S.C. 1913. Payment of the docket fee shall be made to the clerk within the time fixed for transmission of the record.
(b) The fees of the clerk are as follows:
(1) For docketing a case on appeal or review or docketing any other proceeding, $25.00.
(2) For making a copy (except a photographic reproduction) of any record or paper, and the certification thereof, 65 cents per page of 250 words or fraction thereof; for comparing with the original thereof any copy (except a photographic
reproduction) of any transcript of record, entry, record or paper, when such copy is furnished by the person requesting certification, 10 cents for each page of 250 words or fraction thereof, and 50 cents for each certificate. For a photographic reproduction and certification of any record or paper, 50 cents per page; and for comparing with the original thereof any photographic reproduction of any record or paper not made by or under the supervision of the clerk, 5 cents for each page and 50 cents for each certificate.
(3) For every search of the records of the court and certifying the result of the same, $1.00.
(4) For each printed copy of any opinion, such copy to include all separate and dissenting opinions in a single case, regardless of whether such copy be certified or uncertified, the sum of $1.00, provided that such charge shall not be assessed for copies of opinions furnished each party of record according to the court's direction or to governmental offices and agencies. Rule 12 Orders entered by clerk.
The clerk shall prepare, sign and enter the following without submission to the court or a judge unless otherwise directed:
(1) Orders for the dismissal of an appeal under Rule 42(b), Federal Rules of Appellate Procedure or pursuant to an order of the court or a judge;
(2) Procedural orders on consent;
(4) Orders and judgments on decisions by the court in motions and appeals. (See Rule 36 of the Federal Rules of Appellate Procedure.) Rule 13 Time for filing.
A Notice of Appeal in any civil or criminal case arising under the Economic Stabilization Act of 1970 as amended, or a motion for injunctive relief as provided by § 211(e) (2) of The Economic Stabilization Act of 1970 as amended, 85 Stat. 750, shall be filed in this court within 30 days of the entry of judgment by the district court. This time limitation shall be binding upon both government appeals and private appeals. Rule 14 Attorneys.
(a) Admission to the bar of this court shall be governed by the provisions of Rule 46, Federal Rules of Appellate Procedure except as hereinafter set out. All attorneys appearing before the court shall file an Application to Appear Before the Court. A form for such purpose is available from the court clerk. At the time of admission, the attorney shall pay to the clerk of the court the sum of $10.00.
(b) An attorney may be admitted to argue an appeal pro hac vice. Such admission may be extended to a member of the bar of a district court who has represented a criminal defendant at trial and appears for him on an appeal taken pursuant to 18 U.S.C. 3006A or who is acting for any party in an appeal taken in forma pauperis.
(c) Suspension or disbarment shall be governed by Rule 46, Federal Rules of Appellate Procedure.
(d) No one serving as a law clerk or secretary to a member of this court or employed in any other capacity under this court shall engage in the practice of law while continuing in such position; nor shall he after separating from that position practice as an attorney in connection with any case pending in this court during his term of service, or permit his name to appear on a brief filed in connection with any such case. Rule 15 Marshal, crier and other officers.
The marshal of the district in which the sessions of the court or its division are held or the crier shall be in attendance during the sessions of the court and its divisions, with such number of clerks, bailiffs and messengers as the court or its division may from time to time direct. Rule 16 Record on appeal.
(a) A certified copy of docket entries in lieu of the entire record shall constitute the record on appeal, subject to the right of any party to request, or the court or a