1. Regulations
  2. title 27
  3. chapter I-i1
  4. part 71
  5. subpart C
  6. subjgrp 261
  7. § 71.30

View all text of Subjgrp 261 [§ 71.30 - § 71.31]

§ 71.30 - Personal representation.

Any individual or member of a partnership may after adequate identification, appear for himself, or such partnership, and a corporation or association may be represented by a bona fide officer of such corporation or association, upon showing of adequate authorization.

AUTHORITY: 26 U.S.C. 5271, 5181, 5712, 5713, 7805, 27 U.S.C. 204.

SOURCE: 21 FR 1441, Mar. 6, 1956, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-463, 66 FR 42734, Aug. 15, 2001.

CITE AS: 27 CFR 71.30