§ 555.78 - Representation at a hearing.

§ 555.78 Representation at a hearing.

Cross Reference

Link to an amendment published at 84 FR 64744, Nov. 25, 2019.

An applicant, licensee, or permittee may represent himself, or be represented by an attorney, a certified public accountant, or any other person recognized to practice before the Bureau of Alcohol, Tobacco, Firearms, and Explosives as provided in 31 CFR Part 8, if he has otherwise complied with the applicable requirements of 26 CFR 601.521 through 601.527. The Director, Industry Operations shall , specifically designated in a duly executed power of attorney that shall be filed in the proceeding by the applicant, licensee, or permittee. The applicant, licensee, or permittee shall file waivers, if applicable, under the Privacy Act of 1974 and 26 U.S.C. 6103(c) (confidentiality and disclosure of returns and return information). The Director of Industry Operations may be represented in proceedings under §§ 555.73 and 555.75 by an attorney in the office of the chief counsel or regional counsel Office of Chief Counsel who is authorized to execute and file motions, briefs , and other papers in the proceedingsproceeding, on behalf of the Director , of Industry Operations, in his the attorney's own name as “Attorney for the Government”Government.”

[T.D. ATF-87, 46 FR 40384, Aug. 7, 1981, as amended by T.D. ATF-92, 46 FR 46916, Sept. 23, 1981; ATF 2013R-9F, 79 FR 46694, Aug. 11, 2014ATF 33F, 84 FR 64744, Nov. 25, 2019]