forms issued or adopted for the administration and enforcement of the laws specified in paragraph 2 hereof, which are in effect or in use on the effective date of this Order, shall be held to mean the Director. (b) The term "internal revenue officer" and "officer, employee or agent of the internal revenue" wherever used in such regulations, rules, instructions and forms, in any law specified in paragraph 2 above, and in 18 U.S.C. 1114, shall include all officers and employees of the United States engaged in the administration and enforcement of the laws administered by the Bureau, who are appointed or employed by, or pursuant to the authority of, or who are subject. to the directions, instructions or orders of, the Secretary. 7. All delegations inconsistent with this Order are revoked. 8. This Order shall be effective immediately. WILLIAM E. SIMON, Secretary of the Treasury. Date December 24, 1974. (Filed by the Office of the Federal Register on January 3, 1975; 8:45 a.m., and published in the issue of the Federal Register for January 6, 1975, 40 F.R. 1084) Notice of Renewal of Art Advisory Pursuant to the Federal Advisory Committee Act of October 6, 1972 (Pub. L. 92-463, 86 Stat. 770-776, 5 U.S.C. App. I Supp. II), the Commissioner of Internal Revenue announces the renewal of the following advisory committee: Title: The Art Advisory Panel of the Commissioner of Internal Reve nue. Purpose: The Panel assists the Internal Revenue Service by reviewing and evaluating the acceptability of property appraisals submitted by taxpayers in support of the fair market value claimed on works of art involved in Federal Income, Estate or Gift taxes in accordance with sections 170, 2031, and 2512 of the Internal Revenue Code of 1954. It has been determined, that pursuant to section 10(d) of the Federal Advisory Committee Act, Pub. L. 92463, all discussions and records of the Panel having to do with the value of a work of art involved in a federal tax return are concerned with matters listed in section 552(b) of Title 5 of the U.S. Code. Consequently, the meetings at which such matters are discussed and the records of such meetings should not be open. This is of tax returns under 26 U.S.C. 6103 necessary to protect the confidentiality and 7213 and the regulations thereunder. Statement of Public Interest: It is in the public interest to continue the existence of the Art Advisory Panel. The membership of the Panel is balanced between museum directors and art dealers to afford differing points of view in determining fair market value. Authority for this Panel will expire two years from the date the charter is approved by the Assistant Secretary of the Treasury for Administration and filed with the appropriate congressional committee unless the Commissioner of Internal Revenue formally determines that continuance is in the public interest. DONALD C. ALEXANDER, (Filed by the Office of the Federal Register on February 11, 1975; 8:45 a.m., and published in the Federal Register on February 12, 1975, 40 F.R. 6516) Announcement of the Disbarment, Suspension, or Consent to Voluntary Suspension of Attorneys, Certified Public Accountants and Enrolled Agents from Practice before the Internal Revenue Service Under Section 1026, Title 31 of the United States Code (1970 ed.), the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants or enrolled agents to practice before the Internal Revenue Service. Attorneys, certified public accountants and enrolled agents are prohibited in any Internal Revenue Service matter from directly or indirectly employ ing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service. To enable attorneys, certified public accountants and enrolled agents to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been disbarred or suspended from such practice, their designation as attorney, certified public accountant or enrolled agent, and the date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks for each attorney, certified public accountant or enrolled agent so suspended or disbarred and will later be consolidated and published in the Cumulative Bulletin. After due notice and hearing before the Administrative Law Judge, the following attorney and certified public accountant were disbarred from further practice before the Internal Revenue Service. Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant or enrolled agent, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, or enrolled agent in accordance with the consent offered. Attorneys, certified public accountants and enrolled agents are prohibited in any Internal Revenue Service Name Charles E. Brown Designation Enrolled Agent matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service. To enable attorneys, certified public accountants and enrolled agents to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have entered consent suspensions from such practice, their designation as Address Booneville, Miss. January 10, 1975 April 18, 1975 be disbarred from further practice before the Internal Revenue Service. Date of Disbarment February 24, 1975 attorney, certified public accountant or enrolled agent, and the date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant or enrolled agent so suspended and will later be consolidated and published in the Cumulative Bulletin. The following persons have entered consent suspensions from practice before the Internal Revenue Service: Designation Certified Public Certified Public Certified Public Certified Public Certified Public Certified Public Attorney Term of Suspension Indefinite from Indefinite from Indefinite from Indefinite from Indefinite from Indefinite from Indefinite from April 28, 1975 Advisory committees 757 Authority to administer oaths and certify certain papers (TD 7359) Closing agreements (DO 97 (Rev. Consents fixing period of limitations Deficiency notices (DO 77 (Rev. Levy on property held by third party (DO 149) 641 Freedom of Information Act (PL Practice before the Service, commit- tee on professional conduct 635 (Rev. 18)) 757 Secretary of the Interior, Guam and Secretary of Treasury (EO 11822) Assessments: Jeopardy, child support obligation (PL 93-647) 543 Attorneys and agents: Practice before the Service, commit- Trustee's liability to withhold taxes, Summons, "John Doe", issued to Citizens: Employed abroad by domestic em- Child support obligation (PL 93- Delinquent taxes, Economic Oppor- Compensation (See: Railroad retire- Credit reduction, unemployment Exempt employer or employees in- eligible for benefits (RR 87) 325 American Friends Service Commit- Adjusted interest rate (RR 165) Determination of interest rate (PL Interest rate (RR 58) 374 Disclosure of information (See: Pub- Employer, professional service cor- Employer-employee-Continued Market research survey interviewers Nurses, licensed practical (RR 101) Salesmen, vacuum 229) 320 Telephone solicitors (RR 242) 321 Examination of records and returns Form W-2, statement to employees, Information returns (TD 7351) 362 Federal services: Training payments, removal air traf- Forms: Compensation paid, statement to ployees, requirements for em- Magnetic tape, Form 941, reporting Insurance agents and solicitors, sal- Inspection of records and returns (See: Insurance agents, salary and commis- Interest (See: Deficiencies; Overpay- |