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No information in regard to the claim of any person which has ever been filed in the Department is to be given to any other person unless proper authority is shown by way of power of attorney, or by letters of administration, or otherwise in a manner satisfactory to the Secretary, or an Assistant Secretary, or to the head of the proper bureau in the Department, or chief of the proper division in the Secretary's office. "(R.S. 161; 5 U.S.C. 22) Dept. Circ. 69, July 5, 1906]

ABBREVIATIONS: The following abbreviations are used in this subtitle: Dept. circ. Treasury Department circular, Secretary of the Treasury. Op. Atty. Gen. Official opinions of the Attorneys General of the United States. T.D.

Treasury decision.




Sec. 10.1 Committee established.

(v) Solicitation and advertising, (a) Committee on Enrollment

direct or indirect, prohibited. and Disbarment.

(w) Preparation of documents by (b) Duties of the Committee.

enrollees. (c) Secretary of the Committee.

(x) Duty to request name to be (d) Attorney for the Govern

stricken upon accepting employment.

ment with the United States. 10.2 Rules and regulations relating to

(y) Fees; agreements. practice.

(2) Duty to observe canons of (a) Eligibility to practice.

(b) Scope of practice before the 10.3 Necessary qualifications for en-

(c) Knowledge of client's omis-

(a) Proof of qualifications.
(a) Duty of enrollees concerning

(b) Cause for denying enrollviolations.

ment. (e) Use of fictitious names.

(c) Other causes for denying en(f) Rights and duties of agents.

rollment. (g) Certification of documents.

(d) Eligibility. (h) Certification of returns.

(e) Ineligibles. Enrollees as notaries.

10.4 Application for enrollment. (3) Unimpaired status required. 10.5 Customhouse brokers. (k) Certain partnerships prohib- 10.6 Roster of enrollees; enrollment ited.

cards, (1) Practice by corporations pro

(a) Roster of attorneys and hibited.

agents. (m) Clients of unenrolled per

(b) Information as to enrollment. sons.

(c) Enrollment cards. (n) Assistance from unenrolled 10.7 Proceedings for disbarment, suspersons. (0) Preparation

pension, and reinstatement. of financial

(a) Proceedings for suspension statements.

and disbarment. (p) Diligence as to accuracy. 10.2 (q.) Moneys received in trust.

(b) Institution of proceedings. (r) Endorsement of client's

(c) Method of procedure. checks.

(d) Notice of suspension or dis(s) Use of influence prohibited.

barment. (t) Production of records.

(e) Application for reinstate(u) Attempting to obtain infor

ment. mation.

10.8 Authority to prosecute claims.

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10.9 Substitution of attorneys or 10.10 Disreputable conduct.

agents; revocation of authority. 10.11 Striking names from roll.
(a) Substitution of attorneys or 10.12 Application and effective date of

(b) Conflicting powers of attor- 10.13 Withdrawal amendment of

regulations. (c) Revocation of powers. Section 10.1 Committee established-(a) Committee on Enrollment and Disbarment. A committee on enrollment and disbarment is hereby created consisting of three members who shall be appointed by the Secretary of the Treasury. The Secretary of the Treasury shall designate a chairman and vice-chairman of the Committee. The Secretary in his discretion may appoint a part-time member or members of the Committee, and, whenever in his judgment such action is necessary, the Secretary may appoint some person to serve temporarily as a substitute for a regular member of the Committee. The Committee shall have such powers to prescribe rules for its own government and procedure as are set forth elsewhere in this part. The Committee shall meet at such times as it may designate or at the call of the chairman. Two members of the Committee shall constitute a quorum. Hearings for the purpose of taking testimony in proceedings for suspension or disbarment may be held

by a single member of the Committee at such places as the Committee may designate, but all findings of fact and recommendations thereon shall be made by the Committee.

(b) Ďuties of the Committee. The Committee shall receive and act upon applications to be recognized as attorneys or agents before the Treasury Department; receive and act upon applications for reenrollment from attorneys or agents who have been disbarred; receive applications for vacation or modification of orders of suspension or disbarment; receive complaints against persons enrolled; conduct hearings; make inquiries; perform other duties as prescribed herein; do all things necessary in the matter of proceedings for enrollment, suspension, disbarment, or reinstatement of such attorneys or agents, pursuant to the regulations in this part and rules of procedure prescribed thereunder; and submit its findings of fact and recommendations in suspension and disbarment cases and in cases for the vacation or modification of orders of suspension and disbarment to the Secretary of the Treasury for approval or disapproval.

(c) Secretary of the Committee. The Secretary of the Treasury may appoint a person to act as secretary of the Committee or designate a member of the Committee to act as secretary. The secretary of the Committee shall keep and maintain its records, shall have custody of all its papers, records, rolls, and files, and shall perform such other duties reasonably incident to his office as the Committee shall direct. If no secretary is appointed or designated, the duties herein enumerated shall devolve upon the chairman of the Committee, or upon such person or persons as he may designate.

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(d) Attorney for the Government. The Secretary of the Treasury shall appoint an attorney not a member of the Committee as attorney for the government to prepare and present all formal statements of charges against enrolled attorneys or agents, to supervise the gathering of evidence in support of such charges, including the taking of depositions, to represent the Government in all proceedings before the Committee, and to perform such other duties reasonably incident to his position as the Committee shall direct.**

*88 10.1 to 10.13, inclusive, issued under the authority contained in sec. 3, 23 Stat. 258; 5 U.S.C. 261.

*In 88 10.1 to 10.13, inclusive, the numbers to the right of the decimal point correspond with the respective section numbers in Department Circular 230, Secretary of the Treasury, Sept. 15, 1936, 1 F.R. 1413. The amendment of Sept. 7, 1937, is noted in brackets following paragraph affected.

10.2 Rules and regulations relating to practice(a) Eligibility to practice. (1) No attorney or agent shall be eligible to practice before the Treasury Department unless such attorney or agent is enrolled in accordance with the regulations in this part or prior regulations, except that any individual may appear, without enrollment, on his own behalf or in behalf of a member of his immediate family if such appearance is without compensation; and a member of a partnership, an officer of a corporation, or an authorized regular employee of an individual, partnership, corporation, or estate, may likewise appear, without enrollment, in any matter relating to such individual, partnership, corporation, or estate pending before the Treasury Department if he presents adequate identification to the officials of the Department. Enrollment is not required for appearances by trustees, receivers, guardians, administrators, and executors on behalf of trusts, receiverships, guardianships, or estates of which such persons are the trustees, receivers, guardians, administrators, or executors, if adequate identification is presented to the officials of the Department. This rule also applies to an individual, a partnership, an estate or trust, or a corporation with respect to the liability of the individual, partnership, estate or trust, or corporation as a transferee of property of a taxpayer and to a fiduciary with respect to the liability of the fiduciary under section 518 (a), 48 Stat. 760; 31 U.S.C. 192. No enrolled person or other person authorized to appear before the Treasury Department without enrollment shall represent a claimant before the Treasury Department in any matter to which the enrollee, as officer or employee of the United States, gave personal consideration or as to the facts of which he gained knowledge while in the Government service.

(2) No former officer, clerk, or employee of the Treasury Department shall act as attorney or agent, or as the employee of an attorney or agent within 2 years after the termination of such Treasury employment, in any matter pending in such Department during the period of his employment therein, unless he shall first obtain the written consent thereto of the Secretary of the Treasury or his duly authorized representative. This consent will not be granted unless it appears (i) that the applicant was not, during the period of 2 years immediately preceding the date of application, employed in the

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particular departmental or field section in which was pending the matter, to handle which consent is sought, provided that this requirement shall not apply to persons employed in an administrative capacity such as head of a unit, division, or section, or employed as a reviewer or conferee or in an advisory capacity; and (ii) that employment as an agent or attorney is not prohibited by section 5, 17 Stat. 202; 5 U.S.C. 99, or other law, or by the regulations of the Treasury Department. Such applicant shall be required to file an affidavit to the effect that he gave no personal consideration to such matter and had no knowledge of the facts involved in such matter while he was employed in the Department and that he is not now associated with, and will not be associated with, any former employee who has gained knowledge of the case while employed by the Treasury Department, and that his employment is not prohibited by law, or by the regulations of the Treasury Department. The statements contained in such affidavit shall not be sufficient if disproved by an examination of the files and records pertaining to the case. Applications for consent should be directed to the Committee on Enrollment and Disbarment on Form 901 and should state the former connection with the Department of the applicant and identify the matter in which the applicant desires to appear. The applicant shall be promptly advised as to his privilege to appear in the particular matter, and this notice shall be filed by him in the record of the case.

(3) Nor shall any enrolled person knowingly. (i) assist a person who has been employed by a client to represent him before the Treasury Department in connection with any matter to which such person gave personal consideration or as to the facts of which such person gained personal knowledge while in the Government service, or (ii) accept assistance from any such person in connection with any such matter, or (iii) share fees with any such person in connection with any such matter.

(b) Scope of practice before the Department. Practice before the Treasury Department shall be deemed to comprehend all matters connected with the presentation of a client's interests to the Treasury Department, including the preparation and filing of necessary written documents, and correspondence with the Treasury Department relative to such interests. Unless otherwise stated the term "Treasury Department” as used in this paragraph and elsewhere in this part includes any division, branch, bureau, office, or unit of the Treasury Department, whether in Washington or in the field, and any officer or employee of any such division, branch, bureau, office, or unit

. (c) Knowledge of client's omissions. Each enrolled attorney or agent who knows that a client has not complied with the law or has

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* It is unlawful for any former officer, clerk, or employee in any of the executive departments to act as counsel, attorney, or agent for prosecuting. within 2 years next after he shall have ceased to be such officer, clerk, or employee, any claim involving a demand for money from the United States which was pending in an executive department while he was employed as an officer, clerk, or employee in such executive department or in any other executive department. (See also 20 Op. Atty. Gen. 695.)

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made an error in, or an omission from, any return, document, affidavit, or other paper, which the law requires such client to execute, shall advise his client promptly of the fact of such noncompliance, error, or omission.

(d) Duty of enrollees concerning violations. It shall be the duty of an enrolled attorney or agent, when requested by the Committee or the attorney for the Government, to give the Committee or the said attorney any information which he may have concerning violations of the regulations in this part or of the occurrence of any acts or omissions which would be grounds for suspension or disbarment, unless said information is privileged.

(e) Use of fictitious names. Every enrolled attorney or agent practicing as an individual shall use his legal name in the conduct of his legal, accounting, or other professional practice. The term "company,” associates," "accountants," "auditors," "engineers," or "

" . other plural forms suggesting a partnership, or language of similar import, used in connection with a name or title, or any fictitious title, or trade name, shall be used only by a bona fide partnership consisting of two or more members, and

all stationery, listings, advertisements, and announcements of enrolled persons shall conform to the principles herein stated.

(f) Rights and duties of agents. An agent enrolled before the Treasury Department shall have the same rights, powers, and privileges and be subject to the same duties as an enrolled attorney, Provided That an enrolled agent shall not have the privilege of drafting or preparing any written instrument by which title to real or personal property may be conveyed or transferred for the purpose of affecting Federal taxes, nor shall such enrolled agent advise a client as to the legal sufficiency of such an instrument or its legal effect upon the Federal taxes of such client, And provided further That nothing in the regulations in this part shall be construed as authorizing persons not members of the bar to practice law.

g) Certification of documents. Every claim, affidavit, written argument, brief, or statement of fact, prepared or filed by an enrolled attorney or agent in any matter pending before the Treasury Department, shall have affixed thereto a statement signed by such attorney or agent showing whether he prepared such document and whether or not he knows of his own knowledge that the statements of fact contained therein are true.

(h) Certification of returns. It shall be the duty of any enrolled attorney or agent who prepares a return for a taxpayer to sign and execute before a notary public or other official authorized to administer an oath a statement showing that he prepared the return, that the information set out in the return and the accompanying schedules, if any, correctly and truly represents the information furnished to or discovered by him during the course of preparation of the return, and that such information is true according to the best of his information and belief, or such modified form of statement of similar character as may hereafter be prescribed by Treasury regulations. (T.D. 4416, Jan. 15, 1934)

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