31 C.F.R. · Money and Finance: Treasury
31 C.F.R. § 8.21

Eligibility for enrollment.

Title 31 C.F.R. ● ACTIVE Primary Source
Regulatory Text

31 C.F.R. § 8.21 — Eligibility for enrollment.

§ 8.21 Eligibility for enrollment. (a) General qualifications. The Director may grant enrollment to practice to any person who has not engaged in conduct which would justify the disbarment or suspension of any attorney, certified public accountant, or enrolled practioner. Each person shall demonstrate to the satisfaction of the Director that he or she possesses the necessary technical qualifications to enable him or her to render valuable service before the Bureau, and that he or she is otherwise competent to advise and assists in the presentation of matters before the Bureau. (b) Technical qualifications. The Director may grant enrollment to practice only to persons possessing technical knowledge of the laws and regulations administered by the Bureau. (1) Minimum criteria required of an enrolled practioner will consist of: 5 years employment with the Treasury Department in a responsible position which would familiarize the person with applicable laws and regulations; or 5 years employment in a regulated industry in a responsible position which would familiarize the person with applicable laws and regulations; or possession of a law degree; or other significant experience such as the prior respresentation of persons before the Internal Revenue Service or the Bureau of Alcohol, Tobacco and Firearms. (2) An enrolled paractioner may demonstrate technical knowledge in one or more of the several areas of laws and regulations administered by the Bureau (alcohol, tobacco firearms, or explosives matters). (c) Natural persons. Enrollment to practice may only be granted to natural persons who have become 18 years of age. (d) Attorneys, certified public accountants. Enrollment if not available to persons who are attorneys or certified public accountants who qualify to practice without enrollment under § 8.2 (a) or (b). [42 FR 33026, June 29, 1977; 42 FR 36455, July 15, 1977]

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31 C.F.R. § 8.21
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The regulatory text of 31 C.F.R. § 8.21 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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