§ 330. Practice before the Department

1,015 words·~5 min read·/usc/title-31/section-330

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(a)Subject to section 500 of title 5, the Secretary of the Treasury may—

(1)regulate the practice of representatives of persons before the Department of the Treasury; and

(2)before admitting a representative to practice, require that the representative demonstrate—

(A)good character;

(B)good reputation;

(C)necessary qualifications to enable the representative to provide to persons valuable service; and

(D)competency to advise and assist persons in presenting their cases.

(b)Any enrolled agents properly licensed to practice as required under rules promulgated under subsection

(a)shall be allowed to use the credentials or designation of “enrolled agent”, “EA”, or “E.A.”.

(c)After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department, or censure, a representative who—

(1)is incompetent;

(2)is disreputable;

(3)violates regulations prescribed under this section; or

(4)with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.

The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarment, or censure of the representative.

(d)After notice and opportunity for a hearing to any appraiser, the Secretary may—

(1)provide that appraisals by such appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and

(2)bar such appraiser from presenting evidence or testimony in any such proceeding.

(e)Nothing in this section or in any other provision of law shall be construed to limit the authority of the Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary determines as having a potential for tax avoidance or evasion.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 884; Pub. L. 98–369, div. A, title I, § 156(a), July 18, 1984, 98 Stat. 695; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 108–357, title VIII, § 822(a)(1), (b), Oct. 22, 2004, 118 Stat. 1586, 1587; Pub. L. 109–280, title XII, § 1219(d), Aug. 17, 2006, 120 Stat. 1085; Pub. L. 114–113, div. Q, title IV, § 410, Dec. 18, 2015, 129 Stat. 3121.)

In the section, the words “representatives of persons” are substituted for “agents, attorneys, or other persons representing claimants before his department” to eliminate unnecessary words.

In subsection (a), before clause (1), the words “Subject to section 500 of title 5” are added for clarity and to conform to title 5. In clause (1), the word “regulate” is substituted for “prescribe rules and regulations” to eliminate unnecessary words. The words “the practice” are substituted for “before being recognized” for consistency with other revised titles of the United States Code. In clause (2)(C), the words “possessed of the” are omitted because of the restatement.

In subsection (b), the word “proceeding” is substituted for “hearing” because of subchapter II of chapter 5 of title 5. In clause (3), the words “violates regulations prescribed under this section” are substituted for “who refuses to comply with said rules and regulations” to eliminate unnecessary words. In clause (4), the words “in any manner” are omitted as surplus. The word “deceive” is omitted as being included in the word “mislead”. The words “by word, circular, letter, or by advertisement” are omitted as unnecessary.

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Cited by 216 sections · top 60

U.S. Code

IRM

CFR

statutes-at-large

Traces to 3 documents

U.S. Code

public-private-law

Consolidated Appropriations Act, 2016
Public Law 114-113

20 references not yet in our index

Pub. L. 97–258
96 Stat. 884
Pub. L. 98–369, div. A, title I, § 156(a)
98 Stat. 695
Pub. L. 99–514, § 2
100 Stat. 2095
Pub. L. 108–357, title VIII, § 822(a)(1)
118 Stat. 1586
Pub. L. 109–280, title XII, § 1219(d)
120 Stat. 1085
129 Stat. 3121
Pub. L. 109–280
Pub. L. 108–357, § 822(a)(1)
Pub. L. 108–357, § 822(b)
Pub. L. 99–514
Pub. L. 98–369
section 1219(e)(2) of Pub. L. 109–280
Pub. L. 108–357, title VIII, § 822(a)(2)
118 Stat. 1587
Pub. L. 98–369, div. A, title I, § 156(b)

Citation graph

cites case law

§ 330

Practice before the Department

Fed. Reg.×172

IRM×20

C.F.R.×13

U.S.C.×9

Stat.×2

U.S.C.§ 500

Pub. L.Public Law 114-113

U.S.C.§ 170

Pub. L.Pub. L. 97–258

Stat.96 Stat. 884

Pub. L.Pub. L. 98–369, div. A, title I, § 156(a)

Stat.98 Stat. 695

Pub. L.Pub. L. 99–514, § 2

Cites 23 · showing 8Cited by 216 across 5 sources