parties mutually agree otherwise. A party upon whose behalf a deposition is taken must file it with the Examiner and serve one copy upon the opposing party. Expenses in the reporting of depositions shall be borne by the party at whose instance the deposition is taken. § 10.69 TRANSCRIPT.-In cases where the hearing is stenographically reported by a government contract reporter, copies of the transcript may be obtained from the reporter at rates not to exceed the maximum rates fixed by contract between the government and the reporter. Where the hearing is stenographically reported by a regular employee of the Internal Revenue Service, a copy thereof will be supplied to the respondent either without charge or upon the payment of a reasonable fee. Neither of the parties shall have the right to receive any copies of exhibits introduced at the hearing or at the taking of depositions, but they shall have the right to examine all exhibits. § 10.70 PROPOSED FINDINGS AND CONCLUSIONS.-Except in cases where the respondent has failed to answer the complaint or where a party has failed to appear at the hearing, the Examiner, prior to making his decision, shall afford the parties a reasonable opportunity to submit proposed findings and conclusions and supporting reasons therefor. § 10.71 DECISION OF THE EXAMINER.-As soon as practicable after the conclusion of a hearing and the receipt of any proposed findings and conclusions timely submitted by the parties, the Examiner shall make the initial decision in the case. The decision shall include (a) a statement of findings and conclusions, as well as the reasons or basis therefor, upon all the material issues of fact, law, or discretion presented on the record, and (b) an order of disbarment, suspension, or reprimand or an order of dismissal of the complaint. The Examiner shall file the decision with the Director of Practice and shall transmit a copy thereof to the respondent or his attorney of record. In the absence of an appeal to the Secretary of the Treasury, or review of the decision upon motion of the Secretary, the decision of the Examiner shall without further proceedings become the decision of the Secretary of the Treasury thirty days from the date of the Examiner's decision. $10.72 APPEAL TO THE SECRETARY.-Within 30 days from the date of the Examiner's decision, either party may appeal to the Secretary of the Treasury. The appeal shall be filed with the Director of Practice in duplicate and shall include exceptions to the decision of the Examiner and supporting reasons for such exceptions. If an appeal is filed by the Director of Practice, he shall transmit a copy thereof to the respondent. Within 15 days after receipt of an appeal or copy thereof, the other party may file a reply brief in duplicate with the Director of Practice. If the reply brief is filed by the Director, he shall transmit a copy of it to the respondent. Upon the filing of an appeal and a reply brief, if any, the Director of Practice shall transmit the entire record to the Secretary of the Treasury. $10.73 DECISION OF THE SECRETARY.-On appeal from or review of the initial decision of the Examiner, the Secretary of the Treasury will make the agency decision. In making his decision the Secretary of the Treasury will review the record or such portions thereof as may be cited by the parties to permit limiting of the issues. A copy of the Secretary's decision shall be transmitted to the respondent by the Director of Practice. $10.74 EFFECT OF DISBARMENT OR SUSPENSION; SURRENDER OF CARD. In case the final order against the respondent is for disbarment, the respondent shall not thereafter be permitted to practice before the Internal Revenue Service unless and until authorized to do so by the Director of Practice upon application by the person disbarred. In case the final order against the respondent is for suspension, the respondent shall not thereafter be permitted to practice before the Internal Revenue Service during the period of suspension. If disbarred or suspended from practice, the respondent shall surrender his enrollment card to the Director of Practice for cancellation, in the case of disbarment, or for retention during the period of suspension. $10.75 NOTICE OF DISBARMENT OR SUSPENSION.-Upon the issuance of a final order disbarring or suspending an enrolled attorney or agent, the Director of Practice shall give notice thereof to appropriate officers and employees of the Internal Revenue Service and to interested departments and agencies of the Federal Government. Notice in such manner as the Director of Practice may determine may be given to the proper authorities of the State by which the disbarred or suspended person was licensed to practice as an attorney or accountant. SUBPART D.-GENERAL PROVISIONS 10.90 OFFICIAL RECORDS.-(a) Availability.-There are made available to public inspection at the office of the Director of Practice the roster of all persons enrolled to practice and the roster of all persons disbarred or suspended from practice. (b) Direct interest.-Matters of official record pertaining to the enrollment of persons to practice are available at the office of the Director of Practice to persons properly and directly concerned. (c) Confidential records.-There are held confidential the official records of the investigation of applicants for enrollment, of proceedings to suspend or disbar, and of the grounds for suspension or disbarment. Publication is capable of injuring enrollees and former enrollees without furthering the public interest. Much of the information is elicited without the aid of the subpoena power on the assurance that the sources will be protected. Much of the information contained in these official records is subject to the secrecy statutes pertaining to tax returns. (Sec. 3, 60 Stat. 238, 5 U.S.C. 1002.) $10.91 INFORMATION, REQUESTS, AND SUBMITTALS.-The public may secure information from, or make submittals or request to, the Director of Practice, Treasury Department, Internal Revenue Building, Washington, D.C. Requests for information contained in official records. of the office of the Director of Practice should be addressed to the Director in writing, should clearly state the information desired, and should set forth the interest of the applicant in the subject matter and the purpose for which the information is desired. If the applicant is an attorney or agent acting for another, he should attach to the application evidence of his authority to act for his principal. § 10.92 EFFECTIVE DATE OF REGULATIONS. The regulations in this part, as reconstituted and amended, supersede the regulations promulgated by Treasury Department Circular No. 230 effective from and after October 1, 1936, relating to the recognition of attorneys, agents, and others, as heretofore amended and supplemented. The regulations in this part, as reconstituted and amended, shall become effective on the thirty-first day after the date of their publication in the Federal Register; shall apply to all unsettled matters then pending in the Internal Revenue Service or which may thereafter be presented or referred to the Internal Revenue Service or offices thereof for adjudication; and shall be applicable to all those enrolled to practice before the Treasury Department as attorneys or agents immediately prior to the effective date of such regulations. All proceedings within the purview of section 3 of the Act of July 7, 1884, 23 Stat. 258 (5 U.S.C. 261), commenced after the effective date of such regulations, shall in all procedural matters be governed by the provisions of such regulations and such supplementary rules as may from time to time be adopted pursuant to the regulations. Violations of the regulations committed prior to the effective date thereof shall in all substantive matters be dealt with according to the provisions of the regulations in force at the time when the act or acts alleged to constitute such violations occurred. § 10.93 SAVING CLAUSE.-No amendment of this part shall affect any proceeding for the disbarment or suspension of an enrolled attorney or agent which was instituted prior to the date of publication of the amendment in the Federal Register. $10.94 SPECIAL ORDERS.-The Secretary of the Treasury reserves the power to issue such special orders as he may deem proper in any cases within the purview of this part. JULIAN B. BAIRD, Acting Secretary of the Treasury. (Document 58-9924 (Department Circular 230) filed by the Division of the Federal Register on Nov. 28, 1958, 8:53 a.m., and published in the issue of the Federal Register for Nov. 29, 1958, 23 F.R. 9261; Document 59 the Division of the Federal Register on in the issue of the Federal Register for 1959, filed by m., and published -.) This effective date applies only to the sections of the Circular as approved by Acting Secretary Julian B. Baird on November 26, 1958. It does not apply to subparagraph 7 of section 10.7 (a). 26 CFR 601.501: Scope of requirements. Rev. Proc. 59-3. Standards of conduct, extent of authority, and circumstances and conditions governing recognition of unenrolled preparers of returns under section 10.7(a) (7) of Department Circular No. 230, as revised. SECTION 1. PURPOSE. The purpose of this Revenue Procedure is to prescribe, pursuant to section 10.7 (a) (7) of Department Circular No. 230, approved January 29, 1959, effective March 15, 1959,1 the standards of conduct, the extent of authority, and the circumstances and conditions under which a preparer may appear as the taxpayer's representative. SEC. 2. SCOPE OF AUTHORITY. .01 Any non-enrolled person who signed a return as having prepared it for the taxpayer (hereinafter sometimes called the preparer), when duly authorized by the taxpayer, may appear as the taxpayer's representative, with or without the taxpayer, before a revenue agent or examining officer (field audit or office audit) in the Audit Division in an office of District Director (but not at the Informal Conference in a District Director's office) with respect to the tax liability of the taxpayer for the taxable year or period covered by that return, subject to the limitations herein prescribed. .02 The scope of authority may include dealing with any return (for example, income, excise or employment) which he signed as having prepared it for the taxpayer, but not an estate or gift tax return or an income tax or excess profits tax return of a corporation; provided that any person who prepared the income tax return of a corporation and the individual returns of any of the corporate officers for the same taxable year or period, or any part thereof, covered by such corporate return, may also so appear as the corporation's representative. 03 Any person who prepared a return which provides no space on the prescribed form for signature of the person (other than the 1 Section 10.7 (a) (7) of the Department Circular No. 230 states: " 10.7 PRACTICE WITHOUT ENROLLMENT (a) In general.-Individuals may appear on their own behalf, and individuals who are qualified, of good character and reputation, and are not under disbarment or suspension from practice before the Internal Revenue Service or from practice of their profession by any other authority, may be permitted to appeal without enrollment, provided they present satisfactory identification, in the following classes of cases: "(7) Any person who signs a return, other than an estate or gift tax return or an income tax or excess profits tax return of a corporation, as having prepared it for the taxpayer may appear, without enrollment, as the taxpayer's representative, with or without the taxpayer, before revenue agents and examining officers of the Audit Division in the offices of District Directors (but not at the Informal Conference in a District Director's office) with respect to the tax liability of the taxpayer for the taxable year or period covered by that return: provided that any person who prepared the income tax return of a corporation and the individual returns of any of the corporate officers for the same taxable year or period, or any part thereof, covered by such corporate return, may also so appear as the corporation's representative. Proper authorization from the taxayer will be required. Any person who prepared a return with respect to which the instructions or regulations do not require that it be signed by the person who prepared the return for the taxpayer may likewise appear as the taxpayer's representative when properly authorized. Unless the taxpayer is present, such persons must present satisfactory identification. All such persons will be subject to such rules regarding standards of conduct, the extent of their authority, and other matters as the Director of Practice, with approval of the Commissioner of Internal Revenue, shall prescribe. Such persons will be permitted to represent taxpayers within those limits without enrollment." taxpayer) who prepared the return for the taxpayer, or who prepared a return with respect to which the instructions or regulations do not require that it be signed by the person who prepared the return for the taxpayer, may likewise appear as the taxpayer's representative. .04 Where net operating loss carry-backs and carry-forwards are involved, the preparer may not (otherwise than as a witness) deal with the prior or subsequent returns unless he prepared the returns and signed them as having prepared them for the taxpayer. .05 Such permission to appear before a revenue agent or examining officer in an office of District Director shall not constitute enrollment nor a finding of eligibility for enrollment. .06 Nothing herein shall be construed as authorizing persons not members of the Bar to practice law. (Note: An interpretation by the Secretary of the Treasury of § 10.39 of Department Circular No. 230 (31 CFR, 1949 ed., 10.2(f)), among other sections, appeared at 21 F.R. 833, Feb. 7, 1956). .07 The preparer of the return will be expected to remain steadily alert to questions, issues and factual situations of such difficulty as to require the assistance of an enrolled attorney or an enrolled agent and, when such assistance is required, to suggest to the taxpayer that he seek the advice or services of an enrolled person. .08 Proper authorization will be filed with the revenue agent or examining officer in the office of District Director of Internal Revenue in which the case is under consideration at the time of the initiation of the examination or subsequent thereto. .09 Unless the taxpayer is present, such a person must present identification satisfactory to the revenue agent or examining officer. SEC. 3. LIMITATIONS UPON AUTHORITY DELEGATED. The authority delegated to a preparer will be limited to appearances as the taxpayer's representative before the offices and officials above indicated. No preparer shall have authority to appear or to correspond as the taxpayer's representative at any other stage or level of proceedings or before any other Internal Revenue Service personnel, as for example, at the Informal Conference in the Audit Division in a District Director's office, the Appellate Division of a region, or in the National office. In addition, the following acts are beyond the scope of authority of a non-enrolled preparer: (a) Executing claims for refund for the taxpayer. (b) Receiving checks in payment of any refund of internal revenue taxes, penalties or interest for the taxpayer. (c) Executing waivers or consents agreeing to a later assessment or collection of taxes than is provided by the applicable statute of limitations. (d) Executing closing agreements with respect to a tax liability or specific matter for the taxpayer. (e) In the event an agreement is reached at the conclusion of the examination-field audit or office audit-executing the Form 870 or other appropriate agreement form for the taxpayer. (f) Receiving the "Form L-19" letter for the taxpayer (informing the taxpayer of his right to an Informal Conference in the Audit Di |