Source: http://www.law.cornell.edu/uscode/text/31/330?quicktabs_8=1
Timestamp: 2013-12-10 10:52:03
Document Index: 707664010

Matched Legal Cases: ['§ 330', '§ 330', '§ 330', '§ 156', '§ 2', '§ 822', '§ 1219', '§ 3', '§ 822', '§ 822', '§ 822']

31 USC § 330 - Practice before the Department | Title 31 - Money and Finance | U.S. Code | LII / Legal Information Institute
USC › Title 31 › Subtitle I › Chapter 3 › Subchapter II › § 330	prevnext
31 USC § 330 - Practice before the Department
Subject to section 500 of title 5, the Secretary of the Treasury may—
regulate the practice of representatives of persons before the Department of the Treasury; and
before admitting a representative to practice, require that the representative demonstrate—
necessary qualifications to enable the representative to provide to persons valuable service; and
competency to advise and assist persons in presenting their cases.
After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department, or censure, a representative who—
is incompetent;
is disreputable;
violates regulations prescribed under this section; or
with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.
After notice and opportunity for a hearing to any appraiser, the Secretary may—
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
bar such appraiser from presenting evidence or testimony in any such proceeding.
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.)
Revised Section Source (U.S. Code Source (Statutes at Large) 330(a)
July 7, 1884, ch. 334, § 3(proviso and sentence immediately after proviso under heading “War Department”), 23 Stat. 258.
2006—Subsec. (c). Pub. L. 109–280struck out “with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986” after “any appraiser” in introductory provisions.
2004—Subsec. (b). Pub. L. 108–357, § 822(a)(1), inserted “, or censure,” after “Department” in introductory provisions and inserted at end “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.”
Subsec. (d). Pub. L. 108–357, § 822(b), added subsec. (d).
1984—Subsec. (c). Pub. L. 98–369added subsec. (c).
Amendment by Pub. L. 109–280applicable to appraisals prepared with respect to returns or submissions filed after Aug. 17, 2006, see section 1219(e)(2) ofPub. L. 109–280, set out as a note under section 170 of Title 26, Internal Revenue Code.
Pub. L. 108–357, title VIII, § 822(a)(2),Oct. 22, 2004, 118 Stat. 1587, provided that: “The amendments made by this subsection [amending this section] shall apply to actions taken after the date of the enactment of this Act [Oct. 22, 2004].”
Section 156(b) ofPub. L. 98–369provided 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].”
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.12 CFR - Title 12—Banks and Banking12 CFR 19 - RULES OF PRACTICE AND PROCEDURE12 CFR 308 - RULES OF PRACTICE AND PROCEDURE
31 CFR - Title 31—Money and Finance: Treasury31 CFR 10 - PRACTICE BEFORE THE INTERNAL REVENUE SERVICE