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(g) Review Division.
(1) Assistant Solicitor.
(4) Conference Clerk.
(1) Head of Division.
(3) Assistant Head.
(3) Field Purchases.
(2) Assistant Chief.
(2) Internal Revenue Bulletin.
(h) Stationery and Forms Section. II. Accounts and Collection Unit
III. Income Tax Unit.
IV. Miscellaneous Tax Unit.
V. Prohibition Unit.
and Equipment Division
Organization Chart 4 5. Publications
(a) Annual Report of Commissioner of Internal Revenue. (b) Internal Revenue Laws in Force, Government Printing Office. (c) Child Labor Tax Rulings, Government Printing Office. (d) Compilation of Treasury Decisions Relating to Harrison Narcotic Act.
(e) Cumulative Bulletins of Income Tax Rulings, obtainable from the Superintendent of Documents, Nos. 1, 3, and 4 at 30 cents each, and Nos. 2 and 5 at 25 cents each. These contain a complete text of rulings prior to 1922.
(f) Digest of Income Tax Rulings, No. 19, containing digest of all rulings made from April, 1919, to December, 1921, obtainable from Superintendent of Public Documents for 30 cents.
(g) Internal Revenue Manual.
(i) Organization and Procedure, Office of Federal Prohibition Director, Government Printing Office.
(k) Regulations for the Observance of Revenue and Prohibition Officers, District Attorneys and Marshals, and as to duties of Clerks of United States Courts in cases arising under internal revenue and prohibition laws, in which United States is a party.
(1) Thorpe, Prohibition and Industrial Liquor, West Pub. Co.
(m) Treasury Decisions under Internal Revenue Laws, published weekly in publication entitled “Treasury Decisions, under Customs, Internal Revenue and Other Laws," obtainable from Superintendent of Documents; price, $1 per year.
(n) Statistics of Income, Bureau of Internal Revenue.
(0) Regulations (for the Information and Guidance of the Public), Bureau of Internal Revenue.
(p) Rulings of Internal Revenue Bureau, published weekly in "Internal Revenue Bulletin," obtainable from Superintendent of Documents for $2 per year.
6. Conference and Practice Requirements »
I. Conferences may be accorded only to taxpayers or their duly authorized representatives. Any individual taxpayer or member of a firm or officer or authorized regular employee of a corporation may appear for himself or such firm or corporation solely upon adequate identification. All other persons appearing as attorneys or agents to represent taxpayers must exhibit evidence that the requirements of Treasury Department Circular No. 230, which contains the statutes and regulations governing practice, have been complied with and must also conform with the other requirements set forth in this circular.
II. No attorney or agent representing claimants or others before any of the offices of the Bureau of Internal Revenue shall appear or be recognized in any case, matter, claim, or other proceeding or business pending in said office unless said attorney or agent representing said claimant presents and files a power of attorney from his principal in proper form authorizing him to prosecute the case, claim, or matter in question. Such power of attorney shall always be filed before such attorney or agent is recognized. In the event, however, that an attorney or agent presents himself for conference who is not familiar with this requirement, or who can show that he has not had reasonable opportunity to obtain a power of attorney from his client, but is able to produce such evidence as will reasonably convince the conferee that he has authority to represent the taxpayer, such attorney or agent may be heard, with the understanding that a power of attorney in proper form will be promptly forwarded to the bureau, and that until such power of attorney shall have been filed the points raised at the conference by such attorney or agent will not be considered..
III. No power of attorney will be accepted which is filed after determination of the tax liability unless the power of attorney recites that the principal is cognizant of such settlement and of the amount of deficiency or overassessment determined upon. (See also title “Checks in Payment of Refunds," section 7, post.)
IV. Any power of attorney offered in evidence in any case will be accepted only provided it is in regular form.
A. Technical Language Unnecessary.—It is considered necessary in all cases that the power of attorney contain language to convey the principal's intention though not necessarily in strictly legal form.
B. Attestation of Execution of Instrument or Witnesses Thereto.—The power of attorney must be attested by a notary public or be witnessed by two disinterested individuals.
C. Extent of Authority Delegated.—The authority delegated to an attorney or agent in a power of attorney enumerating certain specific acts which may be done will be considered limited to those acts unless the power of attorney contains a statement that the enumeration of specific powers is not to be construed as a limitation upon the agent's authority to do any act which the grantor might lawfully do.
a. Specific Authority Required for Certain Acts.—Specific authority to do the
77 Revision of July 1, 1925, superseding all previous orders as to conference and practice requirements in the Bureau of Internal Revenue, including the Income Tax Unit.
following acts must be granted and shown in the power of attorney or such acts will be considered beyond the scope of the agent's authority:
1. To receive, but not to indorse and collect, checks in settlement of any refund. (See section 3477 of Revised Statutes, which prohibits assignments of claims or portions thereof, and title "Checks in Payment of Refunds," section 7, post.)
2. To delegate authority or to substitute another agent or attorney.
3. To execute waivers agreeing to a later determination and assessment of taxes than is provided by the statute of limitations.
D. Signature of Grantor.—The power of attorney should be signed as follows:
a. In the case of an individual taxpayer, by such individual.
b. In the case of a partnership, either by all members or in the name of the partnership by one of the partners.
c. In the case of a corporation, by an officer of the corporation having authority to bind same and be attested by the secretary of the corporation over the corporate seal.
1. A power of attorney granted by a corporation should state whether or not the corporation has a seal and the seal should be affixed to the power in all cases where one is used by the corporation. If the power of attorney shows that the corporation has no seal, a certified copy of a resolution duly passed by the board of directors of said corporation giving its officers authority to sign the same should be submitted.
2. If the officer who signs the power of attorney is also secretary, another officer of the corporation must also sign the instrument so that two different individuals' signatures will appear thereon.
d. Special cases: If the taxpayer is: Deceased, insolvent, dissolved, or has a similar status, additional requirements contained in the supplement hereto should be followed.
Documentary Stamp Required.—A 25-cent documentary internal-revenue stamp must be attached to powers of attorney under requirement of title VIII, schedule A, paragraph 10, of the Revenue Act of 1924. Failure to attach such a stamp is a misdemeanor punishable by a fine of not more than $100 for each offense. Failure of a taxpayer or his attorney or agent to affix a revenue stamp to the power of attorney will not prejudice any of the taxpayer's rights before the bureau, however, until such time as his attention has been called to the deficiency and he has been given a reasonable opportunity to supply the stamp.
V. 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 subject to the approval of the head of the division concerned before being effective: 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 duly executed indorsement, substitute another in his stead, such other, however to be recognized as the attorney or agent only upon the approval of the head of the division concerned. (See paragraph VI, post, and title "Checks in Payment of Refunds," section 7, post.) VI. Where a power of attorney running to an attorney or agent is revoked
and the attorney or agent is superseded by another attorney or agent the new power of attorney should contain specific revocation of all others on file. However, the revocation by a principal or his legal representatives of authority to prosecute a matter will not be effective, so far as this bureau is concerned, without the assent of the head of the office 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 the attorney or agent without further notice to him. (See also title “Checks in Payment of Refunds," section 7, post.)
VII. No reduction in taxes proposed, nor increases in allowance of claims, shall be made as the result of conferences unless the evidence upon which such action is taken is submitted in writing and over the sworn signature of the taxpayer. The affidavit of an attorney or agent will not be accepted unless it appears that such attorney or agent is the only person having actual knowledge of the facts presented. The sworn statement of facts must be submitted at least five days before the conference date, and must meet all of the issues raised by the bureau which the taxpayer desires to contest: Provided, however, that this requirement shall not preclude the taxpayer from submitting within a reasonable time after such conference any evidence or contention necessary to meet any theory or position taken by the bureau which could not reasonably have been anticipated prior to the conference.
VIII. Conferences with taxpayers or their representatives will not be held without previous arrangement. Cases in which taxpayers or their representatives can submit some unusual reason for requesting an immediate conference without previous arrangement as required above will be given consideration by heads of division in the bureau, who may, if the circumstances warrant, make an exception to the rule.
In order that the case under consideration may be closed at one conference, if at all possible, the requirements of paragraph VII, supra, to the effect that brief submitted in advance of conference must meet all issues raised, will be strictly enforced, and another conference will not be granted on the same case, except to meet new issues raised by the bureau in the course of the first conference, which could not have been anticipated prior to such conference.
The brief submitted shall cover, not only points in controversy as to income and statutory invested capital, but, if it is the intention to make claim for consideration under the relief provisions, such claim must be embodied in the brief at the same time the contentions are raised on the points in controversy. It is absolutely necessary that facts pertaining to such claim for relief shall be set forth specifically in such brief, so that the bureau may consider the merits of such claim.
IX. Unenrolled employees of enrolled attorneys or agents will not be recognized in any matter by offices of the bureau except for the purpose of filing papers or securing information as to the status of cases. Recognition for the latter purpose will be given only when the employee presents in each case written authority from his employer to act as the latter's substitute in obtaining the information desired regarding status and when the power of attorney of his employer in each