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31 U.S.C. § 330 — Practice before the Department

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 330 — Practice before the Department

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Source location: Title 31, Chapter 3, § 330; chapter-003-department-of-the-treasury.md

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**(a)** Subject to [section 500 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section500&num=0&edition=prelim), 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.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 170 — Charitable, etc., contributions and gifts

**(a) Allowance of deduction** (1) **General rule** — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary. (2) **Corporations on accrual basis** — In the case of a corporation reporting its taxable income on the accrual basis, if— (A) the board of directors authorizes a charitable contribution during any taxable year, and (B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year, then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe. (3) **Future interests in tangible personal property** — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property. **(b) Percentage limitations** (1) **Individuals** — In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagra

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 170

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 500 — Administrative practice; general provisions

**(a)** For the purpose of this section— (1) “agency” has the meaning given it by [section 551 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section551&num=0&edition=prelim); and (2) “State” means a State, a territory or possession of the United States including a Commonwealth, or the District of Columbia. **(b)** An individual who is a member in good standing of the bar of the highest court of a State may represent a person before an agency on filing with the agency a written declaration that he is currently qualified as provided by this subsection and is authorized to represent the particular person in whose behalf he acts. **(c)** An individual who is duly qualified to practice as a certified public accountant in a State may represent a person before the Internal Revenue Service of the Treasury Department on filing with that agency a written declaration that he is currently qualified as provided by this subsection and is authorized to represent the particular person in whose behalf he acts. **(d)** This section does not— (1) grant or deny to an individual who is not qualified as provided by subsection (b) or (c) of this section the right to appear for or represent a person before an agency or in an agency proceeding; (2) authorize or limit the discipline, including disbarment, of individuals who appear in a representative capacity before an agency; (3) authorize an individual who is a former employee of an agency to represent a person before an agency when the representation is prohibited by statute or regulation; or (4) prevent an agency from requiring a power of attorney as a condition to the settlement of a controversy involving the payment of money. **(e)** Subsections (b)–(d) of this section do not apply to practice

Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 500

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Federal law — U.S. Code and appendices · legal_authorities

12 U.S.C. § 5494 — Definitions

Except as otherwise provided in this title,11 See References in Text note below. for purposes of this title,1 the following definitions shall apply: (1) **Affiliate** — The term “affiliate” means any person that controls, is controlled by, or is under common control with another person. (2) **Bureau** — The term “Bureau” means the Bureau of Consumer Financial Protection. (3) **Business of insurance** — The term “business of insurance” means the writing of insurance or the reinsuring of risks by an insurer, including all acts necessary to such writing or reinsuring and the activities relating to the writing of insurance or the reinsuring of risks conducted by persons who act as, or are, officers, directors, agents, or employees of insurers or who are other persons authorized to act on behalf of such persons. (4) **Consumer** — The term “consumer” means an individual or an agent, trustee, or representative acting on behalf of an individual. (5) **Consumer financial product or service** — The term “consumer financial product or service” means any financial product or service that is described in one or more categories under— (A) paragraph (15) and is offered or provided for use by consumers primarily for personal, family, or household purposes; or (B) clause (i), (iii), (ix), or (x) of paragraph (15)(A), and is delivered, offered, or provided in connection with a consumer financial product or service referred to in subparagraph (A). (6) **Covered person** — The term “covered person” means— (A) any person that engages in offering or providing a consumer financial product or service; and (B) any affiliate of a person described in subparagraph (A) if such affiliate acts as a service provider to such person. (7) **Credit** — The term “credit” means the right

Source: Supplied U.S. Code snapshot — release unconfirmed · 12 U.S.C. § 5494

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6061 — Signing of returns and other documents

**(a) General rule** Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary. **(b) Electronic signatures** (1) **In general** — The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may— (A) waive the requirement of a signature for; or (B) provide for alternative methods of signing or subscribing, a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations. (2) **Treatment of alternative methods** — Notwithstanding any other provision of law, any return, declaration, statement, or other document filed and verified, signed, or subscribed under any method adopted under paragraph (1)(B) shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed. (3) **Published guidance** (A) *In general* — The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1). (B) *Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners* — Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6061

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information

**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. **(b) Definitions** For purposes of this section— (1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) **Return information** — The term “return information” means— (

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7408 — Actions to enjoin specified conduct related to tax shelters and reportable transactions

**(a) Authority to seek injunction** A civil action in the name of the United States to enjoin any person from further engaging in specified conduct may be commenced at the request of the Secretary. Any action under this section shall be brought in the district court of the United States for the district in which such person resides, has his principal place of business, or has engaged in specified conduct. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such person. **(b) Adjudication and decree** In any action under subsection (a), if the court finds— (1) that the person has engaged in any specified conduct, and (2) that injunctive relief is appropriate to prevent recurrence of such conduct, the court may enjoin such person from engaging in such conduct or in any other activity subject to penalty under this title. **(c) Specified conduct** For purposes of this section, the term “specified conduct” means any action, or failure to take action, which is— (1) subject to penalty under section 6700, 6701, 6707, or 6708, or (2) in violation of any requirement under regulations issued under [section 330 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section330&num=0&edition=prelim), United States Code. **(d) Citizens and residents outside the United States** If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7408

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7525 — Confidentiality privileges relating to taxpayer communications

**(a) Uniform application to taxpayer communications with federally authorized practitioners** (1) **General rule** — With respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney. (2) **Limitations** — Paragraph (1) may only be asserted in— (A) any noncriminal tax matter before the Internal Revenue Service; and (B) any noncriminal tax proceeding in Federal court brought by or against the United States. (3) **Definitions** — For purposes of this subsection— (A) *Federally authorized tax practitioner* — The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under [section 330 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section330&num=0&edition=prelim), United States Code. (B) *Tax advice* — The term “tax advice” means advice given by an individual with respect to a matter which is within the scope of the individual’s authority to practice described in subparagraph (A). **(b) Section not to apply to communications regarding tax shelters** The privilege under subsection (a) shall not apply to any written communication which is— (1) between a federally authorized tax practitioner and— (A) any person, (B) any director, officer, employee, agent, or representative of the person, or (C) any other person holding a capital or profits interest in the person, and (2) i

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7525

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 330 — Practice before the Department

Page 36 TITLE 31—MONEY AND FINANCE § 330 words ‘‘any part of a’’ are substituted for ‘‘in whole or in part’’ for consistency. The words ‘‘(except a pleasure vessel)’’ are added for consistency with 19:1599. In clause (C), the words ‘‘buy or hold as beneficiary in trust’’ are substituted for ‘‘purchase by himself, or an- other in trust for him’’ for clarity and consistency. The words ‘‘public land’’ are omitted as being included in ‘‘public property’’. In clause (D), the words ‘‘involved in buying or disposing of obligations’’ are substituted for ‘‘be concerned in the purchase or disposal of any public securities’’ to eliminate unnecessary words and for con- sistency in the revised title. In clause (E), the words ‘‘personally take or use a benefit gained from con- ducting business of the Department of the Treasury’’ are substituted for ‘‘take or apply to his own use any emolument or gain for negotiating or transacting any business in the Treasury Department’’ to eliminate un- necessary words. In subsection (a)(2), the words ‘‘an officer’’ are sub- stituted for ‘‘every person’’ as being more precise. The word ‘‘violating’’ is substituted for ‘‘who offends against any of the prohibitions of this section’’ for clar- ity and to eliminate unnecessary words. The words ‘‘shall be deemed guilty of a high misdemeanor’’ are omitted because of 18:1. The word ‘‘fined’’ is substituted for ‘‘forfeit to the United States the penalty’’ for con- sistency and to eliminate unnecessary words. The words ‘‘and shall upon conviction be’’ are omitted as unnecessary. In subsection (a)(3), the words ‘‘giving information leading to the prosecution and conviction of an indi- vidual violating this subsection’’ are substituted for ‘‘shall give information of any such offense,

Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 330

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