their supervision to attend trials and administrative hearings in liquor, tobacco, or firearms cases in which the State is a party, produce records, and testify as to facts coming to their knowledge in their official capacities: Provided, That such production or testimony will not divulge information contrary to section 7213, nor divulge information subject to the restrictions in section 5848. See also § 301.9000-(1) (f) of this chapter.

(13) Excess profits tax relief; publication of allowances. There is published from time to time in the FEDERAL REGISTER the information specified in section 6105 relative to excess profits tax relief allowed particular taxpayers. See § 301.6105-1 of this chapter.

(14) Publication of statistics of income. Statistics with respect to the operation of the income tax laws are published annually in accordance with section 6108 and § 301.6108-1 of this chapter.

(e) Other disclosure procedures. For procedure to be followed by officers and employees of the Internal Revenue Service upon receipt of a request or demand for certain internal revenue records or information the disclosure procedure for which is not covered by this section, see § 301.9000-1 of this chapter.

[32 F.R. 15990, Nov. 22, 1967, as amended by 33 F.R. 6826, May 4, 1968; 34 F.R. 6433, Apr. 12, 1969; 34 F.R. 14604, Sept. 19, 1969]

PARTS 602-699-[RESERVED]

701.17 Amended and supplemental plead

701.63

ings.

701.18 Admissions and denials of pleaded

701.64

Cases based upon disallowance of claims for refund or relief.

Renegotiation of contracts cases. 701.65 Bond to stay execution of order of Renegotiation Board.

AUTHORITY: The provisions of this Part 701 issued under sec. 7453, 68A Stat. 884; 26 U.S. C. 7453.

SOURCE: The provisions of this Part 701 appear at 22 F. R. 278, Jan. 15, 1957, unless otherwise noted.

§ 701.1 Location, address, telephone number, and business hours of the court, fees, and definitions.

(a) Office of the Court. The office of the Tax Court of the United States is located on the second floor of the building on the northeast corner of 12th Street and Constitution Avenue NW., Washington, D.C. The office of the Clerk of the Court is in Room 2004.

(b) Mailing address. All mail sent to the Court should be addressed to:

Tax Court of the United States,
Box 70,

Washington 4, D. C.

Other address where the Court may be in session should never be used in addressing mail to the Court or to its Clerk.

(c) Telephone number. The telephone number of the Tax Court of the United States at its office in Washington, D. C., is NAtional 8-5771.

(d) Business hours. The Office of the Clerk of the Court at Washington, D. C., shall be open during business hours on all days, except Saturdays, Sundays, and legal holidays, for the purpose of receiving petitions, pleadings, motions, and the like. "Business hours" are from 8:45 a. m. to 5:15 p. m. (For legal holidays in Washington, D. C., see § 701.61 (b).)

(e) Fees, method of payment. Checks, money orders, etc., for fees or charges of the Court should be made payable to the Treasurer of the United States and mailed or delivered to the Clerk of the Court. (See §§ 701.2, 701.7 (b), 701.52, and 701.53.)

(f) Definitions-(1) Time. Time, as provided in this part and in orders and notices of the Court, means standard time in the city mentioned except when advanced time is substituted therefor by law. (See § 701.61.)

Where in this

(2) Commissioners. part (except in § 701.48) the word "Commissioner" is used, it refers to the Commissioner of Internal Revenue.

(3) Code of 1954. The designation "Code of 1954" as used in this part refers to the Internal Revenue Code of 1954. § 701.2 Admission to practice.

(a) An applicant who establishes to the satisfaction of the Court that he or she is a citizen of the United States, of good moral character and repute, and possessed of the requisite qualifications to represent others in the preparation and trial of cases, may be admitted to practice before the Court subject to the specific requirements stated hereafter in this section.

(b) Each application must be on the form provided by the Court. Application forms and other necessary information will be furnished upon request addressed to the Admissions Clerk of this Court, Box 70, Washington, D.C. 20044.

(c) An attorney at law may be admitted to practice upon filing with the

Admissions Clerk a completed application accompanied by the admission fee of $10 and a current certificate from the Clerk of the appropriate court, showing that the applicant has been admitted to practice before and is a member in good standing of the Bar of the Supreme Court of the United States, or of the highest or other appropriate court of any State, or territory, or of the District of Columbia. A current court certificate is one executed within 60 calendar days preceding the date of the filing of the application.

(d) An applicant, not an attorney at law, as a condition of being admitted to practice, must pass a written examination given by the Court and the Court may require such person, in addition, to take an oral examination. Any person who has thrice failed such examinations shall not thereafter be eligible to take another examination for admission.

(e) An applicant for admission by examination must be sponsored by at least three persons theretofore admitted to practice before this Court, and each sponsor must send a letter of recommendation directly to the Admissions Clerk of the Court where it will be treated as a confidential communication. The sponsor shall send in his letter promptly, stating therein fully and frankly the extent of his acquaintance with the applicant, his opinion of the moral character and repute of the applicant, and his opinion of the qualifications of the applicant to practice before this Court. The Court may in its discretion accept an applicant with less than three such sponsors.

(f) The Court will hold a written examination for applicants at its offices in Washington, D.C., on the last Wednesday in October of each year, and at such other times and places as it may designate. The Court will notify each applicant, whose application is in order, of the time and place at which he is to present himself for examination, and the applicant must present that notice to the examiner as his authority for taking an examination. An applicant seeking to qualify by examination must accompany his application with a fee of $15.

(g) A check or money order, submitted in payment of a required admission fee, shall be made payable to the "Treasurer of the United States."

(h) Upon approval of an application for admission and the taking and subscribing of an oath or affirmation in such

form as may be prescribed by the Court, each applicant shall be admitted and shall thereupon be entitled to a certificate of admission.

(i) Corporations and firms will not be admitted or recognized.

(j) Practitioners before this Court shall carry on their practice in accordance with the letter and spirit of the canons of professional ethics as adopted by the American Bar Association.

(k) The Court may deny admission to, suspend, or disbar any person who in its judgment does not possess the requisite qualifications to represent others, or who is lacking in character, integrity, or proper professional conduct. No person shall be suspended for more than 60 days or disbarred until he has been afforded an opportunity to be heard. A judge of the Court may immediately suspend any person for not more than 60 days for contempt or misconduct during the course of any trial or hearing.

(1) The Court may require any practitioner before it to furnish a statement under oath of the terms and circumstances of his employment in any case. (See § 701.24.)

(m) Each person admitted to practice before the Court shall promptly notify the Admissions Clerk of any change in office address for mailing purposes. [30 F.R. 8517, July 3, 1965]

§ 701.3

Personal representation in lieu of counsel.

Any individual taxpayer may appear for himself upon adequate identification to the Court. A taxpayer corporation may be represented by a bona fide officer of the corporation upon permission granted in its discretion, by the Court or the Division sitting.

§ 701.4 Form and style of papers.

(a) General-(1) Typing process to be used. Papers filed with the Court may be prepared by any process provided the information therein is set forth in clear and legible type.

(2) Binding. All papers shall be bound together on the lefthand side only and shall have no backs or covers.

(3) Caption, signature, and number of copies. All papers shall have a caption and a signature and copies shall be filed as specified in § 701.5.

(b) Printed papers. Printed papers shall be printed in 10- or 12-point type, on good unglazed paper, 5% inches wide by 9 inches long, with inside margin not

36-062-70-8

less than 1 inch wide, and with doubleleaded text and single-leaded quotations.

(c) Typewritten papers. Typewritten papers shall be typed on only one side of plain white paper, 81⁄2 inches wide by 11 inches long, and weighing not less than 16 pounds to the ream.

(d) Citations. Citations shall be in italics when printed and shall be underscored when typewritten.

(e) Proper caption. The proper caption omitting all prefixes and titles shall be placed on all papers filed. The full given name and surname of each individual petitioner shall be set forth in the caption, but without any prefix or title, such as "Mrs.," "Dr.," etc. The name of the estate, the trust, or the other person for whom he acts, shall be given first by each fiduciary filing a petition, followed then by his own name and pertinent title, thus: "Estate of John Doe, deceased, Richard Roe, Executor." (See §§ 701.6 and 701.7 (c) (4) (i) and § 702.1 of this chapter.)

(f) The signature. The signature, either of the petitioner or of his counsel, shall be subscribed in writing to the original of all pleadings, motions, and briefs, and shall be in individual and not in firm name, except that the signature of a petitioner corporation shall be in the name of the corporation by one of its active officers, thus: "John Doe, Inc., by Richard Roe, President." The name and the mailing address of the petitioner or counsel actually signing shall be typed or printed immediately beneath the written signature. The mailing address of counsel shall include the firm name if it is an essential part of the accurate mailing address.

(g) Conformed copies. Four conformed copies shall be filed with the signed original of every paper filed, except as otherwise provided in this part. Papers to be filed in more than one case (as a motion to consolidate, or in cases already consolidated) shall include one additional copy for each such additional

case.

(h) Copy requirements. All copies shall be clear and legible, but they may be on any weight paper.

§ 701.5 Filing of all documents.

Any document to be filed with the Court, must be filed in the office of the Clerk of the Court in Washington, D.C., during business hours (see § 701.1); except the Judge presiding at any trial or hearing in a case may permit documents