Part APPENDIX Page I. Rules of Practice ... Provisions of Revenue Act of 1924 Affect II. 133 147 ... 159 170 193 III. Congressional Committee Reports....... .... V. Forms of U. S. Board of Tax Appeals 1 As a foreword to the original rules issued in July, 1924, the following statement was made, "The following Rules of the United States Board of Tax Appeals were prepared with as much care and consideration as time and public interest permitted. Experience will test their sufficiency. The Board reserves the right to make changes from time to time and without notice in order that the Rules may at all times be made to meet the requirements of the Revenue Act of 1924. Suggestions and proposed revisions from those practicing before the Board will be welcomed. It is the desire of the Board to establish a simple and direct system of practice and procedure in order that prompt relief may be administered." 2 It will be noted that the rule numbers do not run consecutively from 1 to 50. Such missing numbers are being reserved, possibly, to designate additional rules, as occasion may require. 139 139 139 140 140 141 44. Computation of Time-Sundays and Holidays 50. Settlement of Final Determination 145 145 The office of the board at Washington, D. C., will be open each business day from 9 o'clock a. m., to 4: 30 o'clock p. m. Rule 2. Admission to Practice A register of persons entitled to practice before the board will be maintained by the board in which will be entered the names of all such persons. Firms will not be admitted or recognized. The following classes of persons whom the board finds, upon consideration of their applications, to be of good, moral character and to possess the requisite qualifications to represent others may be admitted to practice before the board: (a) Attorneys-at-law who are admitted to practice before the Supreme Court of the United States or the highest court of any State or Territory or the District of Columbia. (b) Certified public accountants duly qualified under the law of any State or Territory or the District of Columbia. An application under oath for admission to practice shall be addressed to the United States Board of Tax Appeals, Washington, D. C., and must state the name, residence address, and business address of the applicant, and the time and place of his admission to the bar, or qualification as a certified public accountant. Such application shall also state whether the applicant has ever been suspended or disbarred as an attorney in any court, or his right to practice as a certified public accountant suspended or revoked in any jurisdiction. Such application shall be accompanied by a certificate of the clerk of the court in which the applicant is admitted to practice to the effect that he has been so admitted and is in good standing; or a certificate by the proper State, Territorial, or District authority to the effect that the applicant is a certified public accountant in good standing, duly qualified and entitled to practice in such State or Territory or the District of Columbia. The board may, in its discretion, deny admission, suspend or disbar any person who it finds does not possess the requisite qualifications to represent others, or is lacking in character, integrity, or proper professional conduct. An attorney or certified public accountant who has been admitted to practice may be disbarred only after he is afforded an opportunity to be heard. The Board shall have the right at any time to require a statement, under oath, of the terms and circumstances of any contract of employment of an attorney or certified public accountant with the taxpayer he represents. Any individual taxpayer or member of a taxpayer partner. ship may appear for himself or such partnership upon adequate identification to the Board. A taxpayer corporation may be represented by a bona fide officer of the corporation upon permission granted, in its discretion, by the Board or the division sitting. Rule 5. Initiation of Appeal-Petition An appeal shall be initiated by the filing with the Board of a petition. The petition shall contain: (a) A caption in substantially the following form: UNITED STATES BOARD OF TAX APPEALS Appeal of Address Docket No... . . . . Petition (b) Proper allegations showing jurisdiction in the Board. (c) A statement of the amount of the deficiency, the nature of the tax, the year for which asserted, and the amount thereof (as nearly as may be determined) in controversy. |