[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR71.31]

[Page 360]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 71_RULES OF PRACTICE IN PERMIT PROCEEDINGS--Table of Contents
 
                            Subpart C_General
 
Sec.  71.31  Attorneys and other representatives.

    A respondent or applicant may be represented by an attorney, 
certified public accountant, or other person enrolled to practice before 
the Alcohol and Tobacco Tax and Trade Bureau under 31 CFR part 8--
Practice before the Alcohol and Tobacco Tax and Trade Bureau. The 
representative shall file in the proceeding a duly executed power of 
attorney to represent the applicant or respondent. See 26 CFR 601.501 
through 601.527 (conference and practice requirements). The appropriate 
TTB officer shall be represented in proceedings under this part by the 
attorney for the Government who is authorize to execute and file 
motions, briefs, and other papers in the proceeding, on behalf of the 
appropriate TTB officer, in his own name as ``Attorney for the 
Government''.

(5 U.S.C. 552(a) (80 Stat. 383, as amended))

[T.D. ATF-48, 44 FR 55846, Sept. 28, 1979, as amended by T.D. ATF-92, 46 
FR 46918, Sept. 23, 1981; T.D. ATF-374, 61 FR 29957, June 13, 1996]