connection with the Treasury Department (but an enrolled attorney or agent may use on his letter heads or cards the words "enrolled to practice before the Treasury Department," or words of similar import); or representation of acquaintance with Treasury officials or employees. It includes also the use by attorneys and agents of any titles which might imply official status or connection with the government, such as "federal tax expert" or "federal tax consultant." It is not considered a violation of this regulation for Treasury employees, on severing their connection with the department, to send out announcement cards, briefly stating their former official status and announcing their new association, provided the cards are addressed only to personal or business acquaintances, and provided further that such cards are distributed only at the time of severance of the official connection with the government. These cards are regarded by the committee not as advertising but as the customary announcement cards issued for the express purpose of identifying the sender with his new association or business.

(e) Negligence in furnishing evidence required in matters pending before the Treasury Department, and in the use of any means whereby the final settlement of the matter is unjustifiably delayed.

(f) The employment by an enrolled attorney or agent as correspondent or subagent in any matter pending before the Treasury Department, or the acceptance by such enrolled attorney or agent of employment as correspondent or subagent of or from any person who has been denied enrollment or who has been suspended or disbarred from practice. It is in violation of the regulations for an enrolled attorney or agent to assist in any way or be assisted by an attorney or agent who has been denied enrollment or has been suspended or disbarred.

(g) Any other matter which, in the opinion of the Committee on Enrollment and Disbarment, is unfair to the taxpayer or to the Treasury Department or interferes unduly with the orderly disposition of matters pending before the department.

(h) No former employee of the Bureau of Internal Revenue who violated his agreement to stay at least a year in the bureau shall be admitted to practice until after two years from his severance of connection with the bureau.

(8) Contingent Fees. (a) While contingent fees may be proper in some cases before the department, they are not generally looked upon with favor and may be made the ground of suspension or disbarment. Both their reasonableness in view of the services rendered and all the attendant circumstances are a proper subject of inquiry by the department. The Commissioner of Internal Revenue or the head of any other Treasury bureau or division of the Secretary's office may, at any stage of a pending proceeding, require an attorney or agent to make full disclosure as to what inducements, if any, were held out by him to procure his employment and whether the business is being handled on a contingent basis, and, if so, the arrangement regarding compensation. The Treasury Department will also make such independent inquiry in regard to the circumstances connected with the employment of attorneys or agents on a contingent basis as it deems advisable.

(b) All attorneys and agents and others practicing before the Treasury Department or any of its bureaus or offices are required to file with the Committee of Enrollment and Disbarment an affidavit, in duplicate, stating whether or not

the business in which the attorney or agent appears before the department is being handled on a contingent basis, and, if so, on what basis and under what arrangements regarding compensation. Specific information, giving the names and descriptions of cases handled on a contingent basis, must be filed covering all such cases pending before the Treasury Department; and, whenever an additional case is taken on the basis of a contingent interest or fee, a further affidavit regarding such case must be filed with the department, provided, however, that any attorney or agent not practicing before the department on a contingent basis may file with the Committee of Enrollment and Disbarment in lieu of these specific affidavits, a general affidavit, in duplicate, stating that he is not handling any business before the Treasury Department on a contingent basis and that he will not handle any business before the Treasury Department on a contingent basis without first giving specific notice to the department and filing an affidavit, in duplicate, as above required. Every such affidavit must state the Treasury offices before which the attorney or agent proposes to practice.

(c) The secretary of the Committee of Enrollment and Disbarment will retain in his confidential files the originals and duplicates or copies of all such affidavits regarding contingent fees for use of the Committee on Enrollment and Disbarment and of heads of bureaus and divisions. While discouraging contingent fees and requiring their disclosure, the Treasury does not bar such fees in practice before the Treasury Department; nor is the information, which is submitted in connection with such cases, used to prejudice the fair consideration of any case, provided the attorney or agent is guilty of no unfair practice or violation of the Treasury's requirements.

(d) All attorneys and agents practicing before the Treasury Department, who have filed specific or general affidavits regarding contingent fees, will be furnished with cards showing that they have done so, and officers of the department will recognize only those presenting such cards, which will be accepted in lieu of all cards previously issued to them as evidence of their authority to practice before the department. These cards are issued on condition that, prior to appearing before the department in any case handled on the basis of a contingent interest or fee, the said case shall be reported to the department as hereinbefore provided.

(9) Constitution of the Committee.51 The Committee on Enrollment and Disbarment shall consist of six members, appointed by the Secretary of the Treasury, of whom two shall be detailed from the office of the Secretary, three from the office of the Commissioner of Internal Revenue, and one from the Division of Customs. The Secretary shall designate the chairman and vice chairman from members detailed from his office. The Secretary shall also designate a secretary of the committee.

The committee shall make such rules for its own government as it considers advisable. Subject to these regulations, the committee shall have jurisdiction over all matters relating to enrollment, suspension, or disbarment of attorneys and agents practicing before the Treasury Department, and shall submit its recommendations to the Secretary of the Treasury for approval.

51 As amended by First Supplement to Departmental Circular No. 230, by Treasury Department order dated January 4, 1924, effective January 1, 1924.

(10) Authority to Prosecute Claims; Delivery of Checks, Drafts, and Warrants.—(a) A power of attorney from the principal in proper form may be required of attorneys or agents by heads of bureaus, offices, and divisions, in any case. In the prosecution of claims involving payments to be made by the United States, proper powers of attorney shall always be filed before an attorney or agent is recognized. No power of attorney shall be recognized which is filed after settlement made by the accounting officers, even though the settlement certificate may not yet have issued, unless such power of attorney recites that the principal is fully cognizant of such settlement and of the balance found due.

(b) In all cases originally filed in the Treasury Department and audited and allowed by the accounting officers, payable from appropriations thereafter to be made by Congress, the drafts, warrants or checks issued for the proceeds of such claims shall be made to the order of the claimant, and may be delivered to the attorney or agent legally authorized to prosecute the same, upon his filing in the department, after the allowance of the claim, the ascertainment of the amount due, and its submission to Congress for an appropriation, written authority executed in proper legal form for delivery of such draft, warrant, or check. The authority so filed shall describe the claim by the number of certificate of settlement, the amount allowed, the title of appropriation from which to be paid, the date when submitted to Congress, and the number of the executive document in which it is contained. Drafts, warrants, or checks issued for the proceeds of other like cases audited and allowed by the accounting officers but which are to be paid from appropriations available at the time of allowance shall also be made to the order of the claimant and may be delivered to the attorney or agent filing written authority, executed in proper legal form, to receive them. The Secretary of the Treasury reserves the right, however, in any case to send any draft, warrant, or check to the claimant direct. (See also paragraph 11 hereof.)

(c) Drafts, warrants, or checks issued in payment of amounts allowed by Congress in favor of corporations and individuals and appropriated for in private or special acts, and for the payment of all other claims presented directly to Congress and prosecuted before its committees, shall be made to the order of claimants and delivered to them in person or mailed to their actual post office addresses.

(d) Drafts, warrants, or checks issued in payment of judgments rendered by the Court of Claims, United States courts, or other courts shall be made to the order of the judgment creditor and delivered to or sent in care of the attorney certified by the court to be the attorney of record upon his filing in the Department written authority, executed in proper legal form, after the date of the rendition of the judgment, for such disposition of such draft, warrant, or check.

(e) When judgments of the Court of Claims, United States courts, or other courts are paid by the United States, a notice of such payment, giving number, class, and date of the draft, warrant or check, and amount paid, will be sent by the Treasury Department to the clerk of the court in which the judgment was entered in order that payment may be entered on the docket of the court.

(11) Substitution of Attorneys or Agents and Revocation of Authority.—(a) Substitution of attorneys or agents may be effected only on the written consent

of the attorney or agent of record, his principal, and the attorney or agent whom it is desired to substitute, and in all cases only with the assent of the head of the bureau, office, or division concerned; provided that where the power of attorney under which an attorney or agent of record is acting expressly confers the power of substitution, such attorney or agent, if in good standing before the Department, may, by a duly executed instrument, substitute another in his stead, such other, however, to be recognized as the attorney or agent only with the assent of the head of the bureau, office, or division concerned.

(b) If a firm dissolve, or those associated as attorneys or agents by virtue of a power of attorney contest the right of either to receive a draft, warrant or check, the principal only shall thereafter be recognized, unless the members or survivors of such firm, or the associates in such power of attorney, file a proper agreement showing which of such members, survivors or associates may continue to prosecute the matter and may receive a draft, warrant or check; and in no case shall a final settlement of the matter or action toward the transmission of a draft, warrant or check to the principal be delayed more than sixty days by reason of the failure to file such agreement.

(c) The revocation by a principal or his legal representatives of authority to prosecute a matter will not be effective, so far as the Treasury Department is concerned, without the assent of the head of the bureau, office or division before which the matter is pending. Where a matter has been suspended pending the furnishing of evidence for which a call' has been made on an attorney or agent, failure to take action thereon within three months from the date of suspension may be deemed by the administrative officer before whom the case is pending cause for revocation of the authority of such attorney or agent without further notice to him.

(d) In the settlement of claims of officers, soldiers, sailors and marines, or their representatives, and all other like claims for pay and allowances within the jurisdiction of the General Accounting Office, the draft, warrant or check for the full amount found due shall be delivered to the payee in person or sent to his bona fide post office address (residence or place of business) in accordance with the provisions of the Act of June 6, 1900 (31 Stat. 637 [Comp. St. § 453]). (12) Ackowledgment of Affidavit.-A declaration, affidavit, or any paper, requiring execution or acknowledgment in connection with any claim, application for reaudit, or other matter before the Treasury Department, must be executed or acknowledged before an officer duly authorized to administer oaths for general purposes who is not interested in the prosecution of the claim or other matter to which the said declaration, affidavit, or paper pertains.

(13) Application and Effective Date of Circular.-This circular supersedes the regulations promulgated by Treasury Department Circular No. 230 of February 15, 1921, as heretofore amended and supplemented, relating to the recognition of attorneys, agents, and others. The regulations contained in this circular shall apply to attorneys, agents, and others representing claimants and others before. the Treasury Department in the city of Washington or elsewhere, with the exception as to customhouse brokers set forth in paragraph 3, and shall be effective from and after the 15th day of August, 1923. This circular shall apply to all unsettled matters then pending in this department, or which may hereafter

be presented or referred to the department or offices thereof for adjudication, and shall be applicable to all those now enrolled to practice before the Treasury Department as attorney or agent, provided that nothing herein contained shall be construed to abrogate any rules or orders of the General Accounting Office relating to the fees of attorneys, agents, or others, or to require those now enrolled to apply again to be enrolled.

(14) Circular may be Withdrawn or Amended.-The Secretary of the Treasury may withdraw or amend at any time or from time to time all or any of the foregoing rules and regulations, with or without previous notice, and may make such special orders as he may deem proper in any case.

5. Application for Admission to Practice before the Treasury Department The Honorable the Secretary of the Treasury-Sir:

I,, residing at

admission to practice as

-, with my office at, hereby apply for [attorney or agent] 52 to represent others before

[attorney or agent]48

the Treasury Department, and submit the following information for the purpose of determining my eligibility and fitness for such practice, in compliance with Treasury regulations as set forth in Department Circular No. 230, revised August 15, 1923:

1. (a) Are you a citizen of the United States? (c) Naturalized?

(e) Date of birth?.

-. (b) Natural born?

(d) Where and when naturalized?

2. (a) Are you a member of the bar?

(b) If so, of what court?

(c) Attach a recent certificate, under seal, to that effect from said court.

3. (a) Are you engaged in business?

A corporation?

(b) If so, under what name?

or the business of your employer a sole proprietorship?

ship?

ness?

(d) Is your business

A partner

(e) What is the nature of your busi

4. (a) Are you familiar with the laws, rules, and regulations of the Treasury Department? (b) What class of cases do you expect to handle be(c) Where and when did you receive (d) Where and

fore the Treasury Department?

your preliminary education, and of what did it consist? when did you receive your professional or technical education, and in what lines? (e) Where and when did you receive your practical business experience, in what lines and with whom? (f) Where and when did you receive your professional or technical experience? (g) What are your particular qualifications rendering you competent to advise and assist claimants in presentation of their cases before the Treasury Department? mit the names and addresses of three business references.

(h) Sub

5. (a) Have you ever been rejected, suspended, or disbarred from appearing as attorney or agent, or in any other representative capacity before any branch of the federal government, or of any state government, or of any municipality,

48 Added by Second Supplement to Departmental Circular No. 230, by Treasury Department order dated February 15, 1924.

52 Members of the bar of a court of record will apply as attorneys; all others as agents.