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(37 F.R. 3792, Feb. 19, 1972), Treasury De- books, papers, records, and other data partment Order No. 150–77 (37 F.R. 5513,
produced in compliance with a subpena. Mar. 16, 1972), and Internal Revenue Service
(c) Persons who may issue subpenas. Order No. 123 (37 F.R. 5763, Mar. 21, 1972).
The following officers and employees of SOURCE: The provisions of this Subpart L the Internal Revenue Service, referred appear at 37 F.R. 11669, June 10, 1972, unless
to in paragraph (b) of this section, are otherwise noted.
authorized to issue subpenas& 401.1011 Authority to issue subpenas.
(1) Assistant Commissioner (Stabili
zation), (a) In general. For the purpose of de
(2) Regional Commissioners, termining whether there has been com
(3) Assistant Regional Commissioners pliance with the provisions of the Economic Stabilization Act of 1970
(Appellate), (Public Law 91–379, 84 Stat. 799), as
(4) Assistant Regional Commissioners
(Stabilization), amended, any authorizea officer or em
(5) Regional Inspectors, ployee of the Internal Revenue Service
(6) District Directors, and may examine any books, papers, records,
(7) Director of International Operaor other data of any person described in
tions. paragraph (b) (1), (2), (3), or (4) of this section which may be relevant or The authority to issue subpenas may be material to such inquiry and take from redelegated only by such officers and emsuch person, under oath, testimony ployees and may not be redelegated by which may be relevant or material to those persons to whom such officers and such inquiry.
employees redelegate. (b) Subpenas. For the purpose de
§ 401.1012 Service of subpenas. scribed in paragraph (a) of this section, the officers and employees of the Internal
A subpena issued pursuant to $ 401.1011 Revenue Service designated in paragraph
may be served by any authorized officer (c) of this section, are authorized to
or employee of the Internal Revenue summon
Service. Service may be made upon a
natural per (1) Any person or persons chargeable
on by personal delivery to with compliance with the President's
the subpenaed person of an attested copy Economic Stabilization Program;
of such subpena or by leaving an attested (2) Any officer or employee of such a
copy of such subpena at his usual place
of abode with some person of suitable age person;
and discretion residing therein. Service (3) Any person having possession,
may be made upon a domestic or foreign custody, or care of books of account,
corporation or upon a partnership or unpapers, records, or other data relating to the business or affairs of such a person;
incorporated association which is subject
to suit under a common name by peror (4) Any other person deemed proper,
sonal delivery of an attested copy of the
subpena to an officer, to a managing or including (but not limited to) officials
general agent, or to any other agent auand employees of any employee's union (or its bargaining agent) or of any
thorized by appointment or by law to re
ceive service of process. The certificate professional or trade association,
of service signed by the person serving to appear before a designated officer or the subpena shall be evidence of the facts employee of the Internal Revenue Sery- it states on the hearing of an application ice at a time and place named in the for the enforcement of the subpena. subpena and to produce such books, rec- When the subpena requires the producords, papers, or other data, and to give tion of books, papers, records, or other such testimony, under oath, as may be data, it shall be sufficient if such books, relevant or material to such inquiry. The papers, records, or other data are deofficers and employees designated in par- scribed reasonable certainty. agraph (c) of this section may designate
§ 401.1013 Appearance of the person any other employee of the Internal
subpenaed. Revenue Service as the individual before whom a person subpenaed, pursuant The time and place of examination to section 206 of the Act, shall appear. stated in a subpena issued pursuant to Any such other employee, when so desig- § 401.1011 shall be such as are reasonable nated in a subpena, is authorized to take under the circumstances. However, the under oath the testimony of the person date fixed for the appearance of the persubpenaed and to receive and examine son subpenaed and the production of any
books, papers, records, or other data under subpena which may be relevant and material to such inquiry shall not be less than 5 days from the date of service. The attendance of witnesses and the production of records may be required from any State, possession, territory, Commonwealth, the District of Columbia, or any other place subject to the jurisdiction of the United States. Witnesses subpenaed shall be paid in accordance with the provisions of 28 U.S.C. 1821. § 401.1014 Enforcement of subpena.
Whenever any person is subpenaed pursuant to $ 401.1011, the U.S. District Court for the district in which such person resides or is found shall have juris
diction by appropriate process to compel such attendance, testimony, or the production of books, papers, records, or other data. $ 401.1015 Authority administer
oaths. Any officers and employees of the Internal Revenue Service when so designated in a subpena issued pursuant to § 401.1011 and the officers and employees of the Internal Revenue Service designated in § 401.1011(c) are authorized to administer such oaths or affirmations and certify to such papers as may be necessary in the administration and enforcement of the President's Economic Stabilization Program.
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:
Scope of rules.
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."
Rule 3 Seal.
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.
Rule 5 Divisions.
(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. Rule 10 Office hours.
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