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ing returns; grants warrants for all money drawn from the Treasury in pursuance of appropriations made by law, and for the payment of moneys into the Treasury; and submits a report annually to Congress on the condition of the public finances and the results of activities under his supervision. He controls the construction and maintenance of public buildings; the coinage and printing of money; the administration of the Coast Guard and the Public Health branches of the public service; and furnishes generally such information as may be required by either branch of Congress on all matters pertaining to the foregoing. He is ex officio chairman of the Federal Reserve Board and of the Federal Farm Loan Board; chairman of the Rock Creek and Potomac Parkway Commission, of the World War Debt Commission, and of the board of directors of the War Finance Corporation; honorary chairman of the United States Section of the Inter-American High Commission; member of the board of trustees of the Postal Savings System and of the Smithsonian Institution; and member of the Federal Narcotics Control Board.

The activities of the bureaus, units, and offices of the Treasury Department will be discussed in the following chapters, grouping functions that come under the jurisdiction of the several Assistant Secretaries, and allowing separate chapters for units with which the public comes most frequently in contact.

4. Laws 46 and Regulations Governing the Recognition of Attorneys, Agents

and other Persons Representing Claimants and Others Before the

Treasury Department and Offices Thereof 47 Pursuant to statutory provisions, the following rules and regulations are prescribed:

(1) Practice.—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 to the Treasury officials. Where, however, the attorney or agent appears before the department representing a taxpayer, he must be enrolled, and, to be enrolled, must satisfy the requirements of the statute. The statute requires that applicants for enrollment must "show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render

claimants valuable service, and otherwise competent to advise and assist such claimants in the presentation of their cases.” Act July 7, 1884 (23 Stat. 258). In order better to protect the taxpayer's interests and to expedite practice before the department, applicants should clearly establish their right to enrollment by showing that they possess (1) a good character and reputation; (2) a sound education; and (3) a familiarity with the laws and regulations covering taxes or other subjects which they will




46 Statutes relating to recognition of attorneys, agents, and others representing claimants and others before the Treasury Department and offices thereof: Act July 7, 1884 (23 Stat. 258); Act March 4, 1909, $ 109 (35 Stat. 1107 [Comp. St. § 10278]); R. S. & 190 (Comp. St. $ 272); Act July 11, 1919 (41 Stat. 131 [Comp. St. Ann. Supp. 1923, § 272aa)); Act June 29, 1906 (34 Stat. 622). See 26 Op. Atty. Gen. 236; R. S. $ 161.

47 Prescribed by Treasury Department Circular No. 230 of August 15, 1923, as amended by first, second, and third Supplements, dated respectively January 4, 1924, February 15, 1924, and April 15, 1924.

present to the department. Practice before the Treasury Department is not restricted to duly licensed attorneys at law and certified public accountants; but an agent who is not an attorney or accountant, and attorneys and accountants licensed in states where, in the opinion of the Committee on Enrollment and Disbarment, the license requirements are not adequate, must show satisfactory educational qualifications and evidence of an ability to understand tax questions or such other matters as will be presented to the Treasury by the applicants. An applicant's character and reputation can only be established by inquiry among those who have had the opportunity of knowing the applicant in the community in which he has lived. A bad reputation as to integrity, or any previous conduct of applicant which is unethical, as viewed by the standards of the American Bar Association or the American Institute of Accountants, or such conduct as would be considered unfair in commercial transactions, will be regarded as sufficient to justify the rejection of the application. References as to the applicant's character should be given, and in addition the applicant should furnish the names of those with whom he has come in contact in his business and of whom inquiry may be made. The Committee on Enrollment and Disbarment will endeavor to ascertain all facts deemed necessary by it to pass on any applicant without expense or undue inconvenience to the applicant, but the committee may require, where it is not satisfied with the information received, that the applicant appear in person before the committee or its duly authorized representative.

(2) Applications for Enrollment.-Applicants for enrollment pursuant to these regulations shall submit to the Secretary of the Treasury an application, in duplicate, properly executed on form 23. Applications in any other form will not be considered, and all statements contained in the application must be verified by the applicant. The application must be accompanied by an affidavit regarding contingent fees, in compliance with the order of the Secretary of the Treasury dated March 21, 1923, as amended April 7, 1923. The applicant must also take the oath of allegiance and to support the Constitution of the United States as required by section 3478, Revised Statutes (Comp. St. § 6385). A person who cannot take the oath of allegiance and to support the Constitution of the United States cannot be enrolled. Members of the bar of a court of record will apply for enrollment as attorneys; all others will apply for enrollment as agents. Applicants will be notified of the approval or disapproval of their applications. All applications for enrollment must be individual, and individuals who practice as partners should apply for enrollment as individuals, and not in the partnership name. An individual who has been enrolled may, however, represent claimants and others before the Treasury Department in the name of a partnership of which he is a member, or with which he is otherwise regularly connected. Except as hereinafter provided in paragraph 3, a corporation cannot be enrolled, and attorneys or agents will not be permitted to practice before the Treasury Department for account of a corporation, which represents claimants and others in the prosecution of business before the Treasury Department. Persons applying for enrollment who propose to act for such a corporation in the prosecution of claims and other business before the Treasury Department will be subject to rejection, and enrolled attorneys or agents who act for a corporation in representing claimants and others in the prosecution of claims and other business will be subject to suspension from practice as to such claims or business.

(3) Customhouse Brokers.—The Act of June 10, 1910 (36 Stat. 464 [Comp. St. § 5550), T. D. 30789), provides in part that persons, copartnerships, associations, joint-stock associations, and corporations may be licensed as customhouse brokers by the collector or chief officer of customs at any port of entry or delivery to transact business as such customhouse broker in the collection district in which such license is issued. Customhouse brokers so licensed require no further enrollment under these regulations for the transaction of business within their respective collection districts, but for the representation of a claimant before the Treasury Department in the city of Washington, application for enrollment as attorney or agent must be made in conformity with the requirements of paragraph 2, and otherwise in accordance with these regulations, except that if a customhouse broker, so licensed in a collection district, is a copartnership, association, joint-stock association, or corporation, its claims or other business may be prosecuted in its name before the department in the city of Washington by an accredited member or representative, who must, however, be first duly enrolled in accordance herewith.

(4) List of Attorneys and Agents. A list of all attorneys and agents who make application for enrollment or who are enrolled or whose applications have been rejected or who have been suspended or disbarred, will be kept in the office of the Committee of Enrollment and Disbarment, and a copy of such list will be furnished the bureaus, offices, and divisions of the Treasury Department. Information as to whether or not any person is enrolled as an attorney or agent may be had by application to said committee. All bureaus, offices, and divisions of the Treasury Department are prohibited from recognizing or dealing with any attorney or agent unless enrolled, provided that an attorney or agent, by application to, and at the discretion of, the Committee on Enrollment and Disbarment, may be recognized temporarily, pending action upon his application for enrollment.

(5) Former Connection with the Treasury Department or Personal Knowledge of Matter in Controversy.—(a) No attorney or agent shall be permitted to ap pear before the Treasury Department in connection with any matter to which such attorney or agent gave personal consideration or as to the facts of which he had actual personal knowledge while in the service of the Treasury Department, and likewise no such attorney or agent shall aid or assist another in any such matter, and no attorney or agent shall receive assistance from one formerly in the service of the Treasury Department and having such personal knowledge.

(b) No former officer, clerk, or employee of the Treasury Department shall act as attorney or agent in any matter or controversy pending in such department during his employment therein within two years after he has ceased to be such officer, clerk, or employee without first having obtained the consent thereto of the Secretary of the Treasury or his duly authorized representative; and no enrolled attorney or agent shall, without first having obtained the consent of the Secretary of the Treasury or his duly authorized representative, employ or retain any such former officer, clerk, or employee directly or indirectly in any such matter or controversy, within such two-year period. Such consent may only be


granted when it appears (1) that such employment is not prohibited by law or by the regulations of the Treasury Department; (2) that the matter or controversy, to handle which such consent is sought, was not pending in the particular office or division (departmental or field) in which the applicant was formerly employed. Applications for consent should be directed to the secretary of the Committee on Enrollment and Disbarment, stating the former connection of the employee and the matter or controversy in which the applicant desires to appear. The applicant shall thereupon be promptly advised as to his right to appear in the particular matter or controversy, and a copy of such advice shall be filed in the record of the case.

(c) Subparagraph (b) shall not affect existing contracts of employment, entered into prior to the date 49 of this supplement to Circular No. 230, to handle any specific matter or controversy now pending 48

(6) Suspension and Disbarment Proceedings.—If information is received by the Treasury Department of conduct of any enrolled attorney or agent in violation of any of the statutory provisions or regulations governing practice before the department, the information shall be referred to the Committee on Enrollment and Disbarment. The committee may, on the basis of any such complaint, upon its own motion, or otherwise upon reasonable cause, institute proceedings for suspension or disbarment against any enrolled attorney or agent. Notice thereof, signed by the Secretary or Undersecretary of the Treasury, shall be sent by mail to such attorney or agent at the address under which he is enrolled, and such notice shall state the charge or charges made, and give the place and time within which the respondent shall file, in duplicate, his verified answer, which time shall be not less than 20 nor more than 30 days from the date of mailing the notice. Such answer shall state specifically every ground of defense relied upon by the respondent to answer the charge or charges against him. The committee may, in its discretion, extend the time for filing such answer. The complainant may, in the discretion of the committee, be furnished with a licate copy of such answer. If the respondent fails to file such answer within such time, he shall be declared to be in default and the charge or charges against him shall be deemed to be true without further proof by the complainant. When the answer has been filed, the committee shall pass upon the sufficiency of the same, and in case an issue of fact is raised by said answer, then the committee shall set a time and place for the hearing of such case. Notice of the time and place of such hearing signed by the chairman of the committee, shall be sent by mail to the respondent, which hearing shall not be less than 20 nor more than 30 days from the date of mailing such notice. The committee may, in its discretion, postpone the date of hearing, or adjourn any hearing from time to time as may be necessary. An enrolled attorney or agent against whom proceedings for suspension or disbarment have been instituted as herein provided may, pending the conclusion of the proceedings and subject to the approval of the Secretary of the Treasury, be suspended for the time being from practice before the Treasury Department.

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

49 February 15, 1924.

The committee shall conduct hearings according to such rules of procedure as it shall determine, and may receive evidence in such form as it may deem proper. The respondent may be represented by counsel. The testimony of witnesses may, in the discretion of the committee, be required to be under oath, and may be stenographically reported and transcribed. Depositions for use at a hearing may, with the approval of the committee, be taken by either party upon oral or written interrogatories before any officer duly authorized to administer an oath for general purposes upon 10 days' written notice if the deposition is to be taken within the District of Columbia and upon 20 days' written notice if it is to be taken elsewhere. When a deposition is taken upon written interrogatories, any cross-examination shall be upon written interrogatories. Copies of such written interrogatories shall be served with the notice, and copies of any written crossinterrogatories shall be mailed to the opposing party or his counsel at least five days before the time of taking the deposition.

The committee shall, promptly after the conclusion of the hearing, or, if the respondent does not appear in person for the hearing, promptly after the date set therefor, submit to the Secretary of the Treasury a copy of the notice of hearing, the complaint, answer (if any), the record of the hearing (if any), and any written findings of fact by a majority of the committee, together with a recommendation either that the charges be dismissed or that the respondent be reprimanded, suspended for a given period of time or disbarred. The findings and recommendation shall be signed by all members of the committee agreeing thereto. Members of the committee dissenting therefrom shall submit statements of their reasons therefor. If any members of the committee were not present at the hearing, the fact shall be stated.

Upon the suspension or disbarment of an attorney or agent, notice thereof shall be given by the committee to the heads of all bureaus, offices, and divisions of the Treasury Department, and to the other branches of the government, and, unless duly reinstated, such person shall not thereafter be recognized as an attorney or agent in any claim or other matter before the Treasury Department or any office thereof.

(7) Causes for Rejection, Suspension, or Disbarment.50—In general, any conduct which would preclude an applicant from enrollment will be sufficient to justify his suspension or disbarment. Specifically, the following matters, among others, will be considered grounds for suspension or disbarment:

(a) Violation of the statutes or rules governing practice before the Treasury Department.

(b) Conduct contrary to the canons of ethics as adopted by the American Bar Association.

(c) False or misleading statements or promises made by the attorney or agent to a taxpayer or misrepresentation to the Treasury Department.

(d) Solicitation of business by the attorney or agent. This includes letters, circulars, and interviews not warranted by previous association; printed matter appearing on the letter heads or cards of the attorney or agent indicating previous

80 As amended by Hurd Supplement to Departmental Circular No. 230, by Treasury Department order dated April 15, 1924.

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