filing the request subject to appropriate supervision.

Subpart D-Fees

§ 102.30 Fees.

(a) Except as provided in paragraph (b) of this section, there will be no charge for making an identifiable record available pursuant to § 102.21.

(b) If the Assistant Director determines that a record cannot be made available without significant disruption of normal business activities, he may secure an estimate of the cost of making the record available and require the person filing the request to deposit that amount prior to commencing a search for the record: Provided, however, That where the actual cost of making the record available is significantly more or less than the amount deposited, an adjustment in the form of a supplemental payment or refund, as appropriate, will be made by the Assistant Director.

(c) In determining whether the search for a record will disrupt normal business activities, the Assistant Director may take into account the cumulative effect upon business activities of all other pending requests for records under this part, whether made by the same person or by other persons.

(d) An available record, upon advance payment of the fee prescribed in any reproduction fee schedule established by the Assistant Director, may be reproduced through any available means; however, the Assistant Director may waive such fees if he determines the reproduction cost to be inconsequential. Subpart E-Appeals

§ 102.40 Appeals.

(a) Any person aggrieved by any determination made or action taken by the Assistant Director pursuant to the provisions of this part may request a review.

(b) An appeal must be filed with the Director of the Cost of Living Council within 30 days of the determination or action to be reviewed.

(c) An appeal may be filed in any form and a letter or other written statement setting forth the pertinent facts will be considered sufficient for this purpose.

(d) The Director of the Cost of Living Council may require the person filing the appeal to present additional evidence or information in support of his request for review.

(e) The Director of the Cost of Living Council will promptly review each appeal

105.60 105.61 105.62

Subpart F-Use of Information

Purpose and scope.

Definitions.

Use of economic stabilization information.

AUTHORITY: The provisions of this Part 105 are issued under the Economic Stabilization Act of 1970, as amended, Public Law 91-379, 84 Stat. 799; Public Law 91-558, 84 Stat. 1468; Public Law 92-8, 85 Stat. 13; Public Law 92-15, 85 Stat. 38; Public Law 92210, 85 Stat. 743; Executive Order 11627, as amended.

SOURCE: The provisions of this Part 105 appear at 37 F.R. 10939, June 1, 1972, unless otherwise noted.

(a) This part establishes procedures for (1) appeals from adverse actions by the IRS or the Office of the Chief Counsel for the IRS; (2) action on requests for exception, exemption, and reclassification, and reconsideration of denials of such requests, in whole or in part; (3) public comment on regulations or published rulings of the Council; and (4) appointment of Hearing Officers.

(b) If any small business enterprise referred to in section 214(b) (3) of the Act files a request, application or appeal under the provisions of this part, such request, application or appeal will be accorded expeditious handling by affording it priority on the dockets maintained by the Council for the orderly conduct of its business.

(c) This part applies to any person aggrieved by a denial of a requested action by IRS or the Council made on or after the effective date of this part.

"Act" means the Economic Stabilization Act of 1970, as amended.

"Adverse action" means an action by the IRS, or Office of the Chief Counsel for the IRS denying in whole or in part a requested interpretation, ruling or other action on the merits which is contrary to the position asserted by the person seeking the interpretation, ruling or action, except it does not include a notice of violation.

"Council" means the Cost of Living Council established by Executive Order No. 11615 as amended, and continued by Executive Order 11627 and Executive Order 11640.

"Exception" means a waiver from the provisions of Part 101 of this chapter directed to a person in a particular case which relieves it from the requirements of a rule, regulation or order issued pursuant to the Act.

"Exemption” means a general waiver of the requirements of all rules, regulations, and orders issued pursuant to the Act.

"Exhaustion of administrative remedies" as used in § 105.23 means a final action of the Internal Revenue Service as defined in § 401.604 of this title or of the Office of the Chief Counsel for the Internal Revenue Service as defined in 8 401.611 of this title.

"Hearing Officer" means a person appointed by the Director of the Council for the purpose of conducting a hearing in accordance with Subparts B, C, and D of this part.

"IRS" means the Internal Revenue Service.

"Person” includes any individual, estate, trust, sole proprietorship, partnership, association, company, joint-venture, corporation, labor organization, State or local governmental unit or instrumentality of such governmental unit, or a charitable, educational, or other such institution, but does not include a foreign corporation in a foreign country, a foreign government, or an organization that includes within its membership foreign governments.

"Person aggrieved" means a person to whom IRS or the Office of Chief Counsel for the IRS has issued an interpretation or ruling which is contrary to the position asserted by the person seeking the interpretation or ruling and who has exhausted his administrative remedies within IRS.

"Regulation" means a regulation promulgated by the Council which appears in Chapter I of Title 6, Code of Federal Regulations.

§ 105.3 Representation.

(a) A person may take any action or make any appearance which is required or permitted by this part on his own behalf, or he may be represented by any natural person, age 21 years or older, whom he has designated to represent him. Such designation shall be in writing and signed by the person legally authorized to so designate and shall be filed with the Council.

(b) Persons acting in a representative capacity before the Cost of Living Council may be barred from appearances before the Council for disreputable conduct which includes, but is not limited to, the following:

(1) Filing false or altered documents, affidavits, financial statements, and other papers.

(2) Willfully making false or misleading representations either orally or in writing.

(3) Using intemperate or abusive language or engaging in obnoxious conduct before the Council or its representative.

ter is considered filed if it has been received at Council Offices, New Executive Office Building, Washington, D.C. 20507. Documents received after regular business hours are deemed filed the next regular business day.

§ 105.5 Computation of time.

Except as otherwise provided by law, in computing any period of time prescribed or allowed by this part for the doing of any act, the day of the act, event, or default on which the designated period of time begins to run shall not be counted.

(a) If the last day of the period falls on a Saturday, Sunday, Federal legal holiday, or other nonbusiness day, the period shall be extended to the next day which is not a Saturday, Sunday, Federal legal holiday, or other nonbusiness day. (b) If the period prescribed or allowed is 7 days or less an intervening Saturday, Sunday, or Federal legal holiday shall not be counted.

(a) All documents required to be served under this part shall be served personally or by registered or certified mail on the person specified in the regulations in this part.

(b) Whenever a person is represented by a duly authorized representative, service on the representative shall constitute service on the person.

(c) Service by registered or certified mail is complete upon mailing.

§ 105.7 Extensions of time.

Where an action is required to be taken within a prescribed time, an extension of time will be granted only upon good cause shown and only where the application is made before the expiration of the time prescribed.

§ 105.8 Subpoenas; witness fees.

The Director of the Council or a Hearing Officer may issue subpoenas on written application of a party to the proceedings or on his own motion.

(a) A subpoena may require the attendance of witnesses or the production of relevant papers, books, and documents in the possession or under the control of the person served or both.

(b) A subpoena may be served by any person who is not a party and is not less than 18 years of age.

(c) The original subpoena bearing a certificate of service shall be filed with the Council.

Upon its own initiative or upon the motion of a party, the Council, the Director of the Council, or the Hearing Officer may consolidate two or more appeals or requests for exception, exemption, or reclasification which involve substantially the same parties or issues which are closely related if it finds that such consolidation will expedite the proceedings. Subpart B-Appeals From Adverse Actions

§ 105.20 Purpose and scope.

This subpart establishes the rules of the Council governing the conduct of its administrative review proceedings.

(a) The Council has jurisdiction to consider and decide appeals from adverse actions issued by IRS or Office of the Chief Counsel for the IRS.

(b) The Council may review all relevant questions of law and fact.

(c) Review will be limited to the material evidence in the record before the IRS or Office of Chief Counsel for the IRS, at the time of the latter's action, except as otherwise directed by the Council.

Any person aggrieved by an adverse action of IRS or the Office of the Chief Counsel for the IRS issued pursuant to Part 401 of this title and relating to Chapter I of this title.

§ 105.22 Where to file appeal.

An appeal shall be filed with the Cost of Living Council, New Executive Office Building, Washington, D.C. 20507, and a copy of the appeal and briefs or other supporting documents shall be sent to the IRS official who issued the adverse action being appealed.

§ 105.23 When to file appeal.

An appeal must be filed within 30 days of service by IRS or Office of the Chief Counsel for IRS of the adverse action upon which the appeal is based. The appellant must have exhausted his administrative remedies within the IRS before filing an appeal.

§ 105.24 Contents of appeal.

(a) An appeal must include the following—

(1) The name and address of the appellant;

(2) A clear designation of the document as an appeal to the Council;

(3) A copy of the adverse action appealed from;

(4) A concise statement of the facts and contentions;

(5) A statement of the grounds for review and relief requested; and,

(6) A statement that a copy of the appeal has been sent to the official who issued the adverse action.

(b) Appeals may be accompanied by briefs.

(a) Upon receipt of a copy of an appeal, the official who took the adverse action on the subject of the appeal will forward to the Council the record in the matter.

(b) This record, together with the appeal and briefs, if any, and any statement submitted by IRS, or the Office of the Chief Counsel for IRS, will constitute the record on appeal.

(c) The Council may request any additional evidence it deems necessary. § 105.26 Screening of appeals.

(a) The Council will determine whether the appeal contains a prima facie showing that the adverse action was erroneous in law or in fact.

(b) Where the Council determines that the appellant has failed to make such a prima facie showing, the Council may summarily reject the appeal, notifying the appellant of its action, and advise him that he has exhausted his administrative remedies, and that he may be entitled to judicial review under the Act.

(c) Where the Council determines that the appellant has made such a prima facie showing, it will proceed in accordance with the provisions § 105.27 and 105.28.

§ 105.27 Hearing.

of

(a) If the Council in its dicretion deems that a hearing is advisable, it will direct that a hearing be held before a Hearing Officer or before the Council in the first instance.

(b) Where a hearing has been directed in accordance with paragraph (a) of this section, it will be conducted within 14 days after written notice to the appellant

at such time and place as the Council may direct.

(c) Where a hearing is conducted in accordance with this section, the appellant may present oral argument and submit such additional documentary evidence as the Council or the Hearing Officer deems necessary to fully disclose the position of the appellant.

(d) Within 14 days after the close of the hearing, the Hearing Officer will submit to the Council a report and any recommendation he deems appropriate with respect to the appellant's request for relief.

§ 105.28 Decision by Council.

When administratively feasible, within 14 days of receipt of an appeal or within 14 days of receipt of a Hearing Officer's report where a hearing has been directed, or as soon thereafter as practicable—

(a) Where the Council grants the relief requested it will serve upon the applicant and any other party to the proceeding a written copy of its decision and the bases therefor.

(b) Where the Council denies the relief requested, in whole or in part, it will serve upon the appellant and any other party to the proceeding a written copy of its decision and the basis therefor, and advise the appellant that he has exhausted his administrative remedies and may be entitled to judicial review under the Act.

Subpart C-Requests for Exception, Exemption and Reclassification

§ 105.30 Purpose and scope.

(a) Requests for exception or exemption are initiated pursuant to Subpart D of Part 401 of this title.

(b) Requests for reclassification must be filed with the Director of the Cost of Living Council, New Executive Office Building, Washington, D.C. 20507.

(c) This subpart establishes the rules of practice of the Council governing initial action on requests for exception, exemption and reclassification and reconsideration of denials of such requests, in whole or in part.

§ 105.31 Initial action by Council.

Initial action on a request for exception, exemption or reclassification will be considered by the Council. After considering the record, the Council will issue a decision in writing directed to the person filing the request for exception, exemp

The Council shall reconsider its refusal to grant an exception, exemption, or reclassification if the request makes a prima facie showing by the applicant that the Council's initial action was erroneous in law or in fact.

(a) Where the Council determines that the request for reconsideration has failed to make a prima facie showing, the Council may summarily reject the request for reconsideration notifying the appellant of its action, and advise him that he has exhausted his administrative remedies, and that he may be entitled to judicial review under the Act.

(b) Where the Council determines that the appellant has made a prima facie showing, it will proceed in accordance with the provisions of 88 105.33 through 105.38.

§ 105.33 Who may request reconsideration.

A person whose request for exception, exemption, or reclassification was denied in whole or in part may request reconsideration.

§ 105.34 Where to file.

A request for reconsideration shall be addressed to the Cost of Living Council, New Executive Office Building, Washington, D.C. 20507.

§ 105.35 When to file.

A request for reconsideration must be filed within 30 days of service of the decision refusing to grant the exception, exemption or reclassification.

(b) Be designated clearly as a request for reconsideration;

(c) Contain a concise statement of the grounds for reconsideration and the requested relief; and,

(d) Be accompanied by briefs, if any.

§ 105.37 Hearing.

(a) If the Council in its discretion deems that a hearing is advisable, it will, within 14 days of receipt of the request for reconsideration, direct that an informal hearing be held before a Hearing

Officer.

(b) Where a hearing has been directed in accordance with paragraph (a) of this section, it will be conducted within 14 days after written notice to the appellant at such time and place as the Council may direct.

(c) Where a hearing is conducted in accordance with this section, the appellant may present oral argument and submit such additional documentary evidence as the Hearing Officer deems necessary to fully disclose the position of the appellant.

(d) Within 14 days after the close of the hearing, the Hearing Officer will submit to the Council his report and any recommendation he deems appropriate with respect to the appellant's request for reconsideration. § 105.38

Decision by Council.

When administratively feasible, within 14 days of receipt of a request for reconsideration or within 14 days of receipt of a Hearing Officer's report where a hearing has been directed, or as soon thereafter as practicable

(a) Where the Council grants the relief requested it will serve upon the applicant and any other party to the proceeding a written copy of its decision and the basis therefor.

(b) Where the Council denies the relief requested, in whole or in part, it will serve upon the appellant and any other party to the proceeding a written copy of its decision and the basis therefor, an advise the appellant that he has exhausted his administrative remedies and may be entitled to judicial review under the Act.

Subpart D-Public Comments on Cost of Living Council Regulations and Rulings

§ 105.40 Purpose and scope.

(a) The provisions of 5 U.S.C. section 553 will be followed for the issuance of