US Laws, Codes, Statutes & Cases

From the U.S. Code Online via GPO Access
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[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
  January 7, 2003 and December 19, 2003]
[CITE: 31USC330]

 
                       TITLE 31--MONEY AND FINANCE
 
                           SUBTITLE I--GENERAL
 
                  CHAPTER 3--DEPARTMENT OF THE TREASURY
 
                      SUBCHAPTER II--ADMINISTRATIVE
 
Sec. 330. Practice before the Department

    (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) After notice and opportunity for a proceeding, the Secretary may 
suspend or disbar from practice before the Department 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.

    (c) After notice and opportunity for a hearing to any appraiser with 
respect to whom a penalty has been assessed under section 6701(a) of the 
Internal Revenue Code of 1986, 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.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 884; Pub. L. 98-369, div. A, 
title I, Sec. 156(a), July 18, 1984, 98 Stat. 695; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)

                                          Historical and Revision Notes
----------------------------------------------------------------------------------------------------------------
           Revised Section                    Source (U.S. Code                Source (Statutes at Large)
----------------------------------------------------------------------------------------------------------------
330(a)...............................  31:1026(1st sentence).          July 7, 1884, ch. 334, Sec.  3(proviso
                                                                        and sentence immediately after proviso
                                                                        under heading ``War Department''), 23
                                                                        Stat. 258.
330(b)...............................  31:1026(last sentence).
----------------------------------------------------------------------------------------------------------------

    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.

                       References in Text

    Section 6701(a) of the Internal Revenue Code of 1986, referred to in 
subsec. (c), is classified to section 6701(a) of Title 26, Internal 
Revenue Code.


                               Amendments

    1986--Subsec. (c). Pub. L. 99-514 substituted ``Internal Revenue 
Code of 1986'' for ``Internal Revenue Code of 1954''.
    1984--Subsec. (c). Pub. L. 98-369 added subsec. (c).


                    Effective Date of 1984 Amendment

    Section 156(b) of Pub. L. 98-369 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to penalties 
assessed after the date of the enactment of this Act [July 18, 1984].''

                  Section Referred to in Other Sections

    This section is referred to in title 26 sections 6103, 7525.