[Code of Federal Regulations] [Title 12, Volume 1, Parts 1 to 199] [Revised as of January 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 12CFR19.2] [Page 170] TITLE 12--BANKS AND BANKING CHAPTER I--COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PART 19--RULES OF PRACTICE AND PROCEDURE--Table of Contents Subpart A--Uniform Rules of Practice and Procedure Sec. 19.2 Rules of construction. For purposes of this part: (a) Any term in the singular includes the plural, and the plural includes the singular, if such use would be appropriate; (b) Any use of a masculine, feminine, or neuter gender encompasses all three, if such use would be appropriate; (c) The term counsel includes a non-attorney representative; and (d) Unless the context requires otherwise, a party's counsel of record, if any, may, on behalf of that party, take any action required to be taken by the party.