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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 appear 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.48
(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 duplicate 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 there from 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
50 As amended by Hurd Supplement to Departmental Circular No. 230, by Treasury Department order dated April 15, 1924.
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.