Practice before the Department
Don't show this message again
(a) Subject to section 500 of title 5, the Secretary of the Treasury may—
(1)
regulate the practice of representatives of persons before the Department of the Treasury; and
(2) before admitting a representative to practice, require that the representative demonstrate—
(A)
good character;
(B)
good reputation;
(C)
necessary qualifications to enable the representative to provide to persons valuable service; and
(D)
competency to advise and assist persons in presenting their cases.