Title 31 — Money and FinanceRelease 119-73
§330 Practice before the Department
Title 31 › Subtitle SUBTITLE I— - GENERAL › Chapter CHAPTER 3— - DEPARTMENT OF THE TREASURY › Subchapter SUBCHAPTER II— - ADMINISTRATIVE › § 330
Summary
Subject to section 500 of title 5, the Secretary of the Treasury can make rules for people who represent others before the Treasury Department. Before letting someone practice, the Secretary can require proof of good character and reputation, the right qualifications to give useful help, and the ability to advise and assist clients. People licensed as enrolled agents may use the titles “enrolled agent”, “EA”, or “E.A.”. After giving notice and a chance to be heard, the Secretary can suspend, disbar, or censure a representative for incompetence, bad conduct, breaking the rules, or knowingly misleading or threatening a client to defraud. The Secretary can also rule an appraiser’s work has no weight and bar them from testifying after notice and a hearing. The Secretary may set standards for written advice about plans or arrangements that could be used for tax avoidance or evasion.
Full Legal Text
Title 31, §330
Money and Finance — Source: USLM XML via OLRC
(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.
(b)Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation of “enrolled agent”, “EA”, or “E.A.”.
(c)After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department, or censure, a representative who—
(1)is incompetent;
(2)is disreputable;
(3)violates regulations prescribed under this section; or
(4)with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.
(d)After notice and opportunity for a hearing to any appraiser, the Secretary may—
(1)provide that appraisals by such appraiser shall not have any probative effect in any administrative proceeding before the Department of the Treasury or the Internal Revenue Service, and
(2)bar such appraiser from presenting evidence or testimony in any such proceeding.
(e)Nothing in this section or in any other provision of law shall be construed to limit the authority of the Secretary of the Treasury to impose standards applicable to the rendering of written advice with respect to any entity, transaction plan or arrangement, or other plan or arrangement, which is of a type which the Secretary determines as having a potential for tax avoidance or evasion.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. CodeSource (Statutes at Large) 330(a)31:1026(1st sentence).July 7, 1884, ch. 334, § 3(proviso and sentence immediately after proviso under heading “War Department”), 23 Stat. 258. 330(b)31:1026(last sentence). In the section, the words “representatives of persons” are substituted for “agents, attorneys, or other persons representing claimants before his department” to eliminate unnecessary words. In subsection (a), before clause (1), the words “Subject to section 500 of title 5” are added for clarity and to conform to title 5. In clause (1), the word “regulate” is substituted for “prescribe
Rules and Regulations
” to eliminate unnecessary words. The words “the practice” are substituted for “before being recognized” for consistency with other revised titles of the United States Code. In clause (2)(C), the words “possessed of the” are omitted because of the restatement. In subsection (b), the word “proceeding” is substituted for “hearing” because of subchapter II of chapter 5 of title 5. In clause (3), the words “violates
Regulations
prescribed under this section” are substituted for “who refuses to comply with said
Rules and Regulations
” to eliminate unnecessary words. In clause (4), the words “in any manner” are omitted as surplus. The word “deceive” is omitted as being included in the word “mislead”. The words “by word, circular, letter, or by advertisement” are omitted as unnecessary.
Editorial Notes
Amendments
2015—Subsecs. (b) to (e). Pub. L. 114–113 added subsec. (b) and redesignated former subsecs. (b) to (d) as (c) to (e), respectively. 2006—Subsec. (c). Pub. L. 109–280 struck out “with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986” after “any appraiser” in introductory provisions. 2004—Subsec. (b). Pub. L. 108–357, § 822(a)(1), inserted “, or censure,” after “Department” in introductory provisions and inserted at end “The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or any firm or other entity in connection with the conduct giving rise to such penalty, the Secretary may impose a monetary penalty on such employer, firm, or entity if it knew, or reasonably should have known, of such conduct. Such penalty shall not exceed the gross income derived (or to be derived) from the conduct giving rise to the penalty and may be in addition to, or in lieu of, any suspension, disbarment, or censure of the representative.” Subsec. (d). Pub. L. 108–357, § 822(b), added subsec. (d). 1986—Subsec. (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”. 1984—Subsec. (c). Pub. L. 98–369 added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date
of 2006 AmendmentAmendment by Pub. L. 109–280 applicable to appraisals prepared with respect to returns or submissions filed after Aug. 17, 2006, see section 1219(e)(2) of Pub. L. 109–280, set out as a note under section 170 of Title 26, Internal Revenue Code.
Effective Date
of 2004 Amendment Pub. L. 108–357, title VIII, § 822(a)(2), Oct. 22, 2004, 118 Stat. 1587, provided that: “The
Amendments
made by this subsection [amending this section] shall apply to actions taken after the date of the enactment of this Act [Oct. 22, 2004].”
Effective Date
of 1984 Amendment Pub. L. 98–369, div. A, title I, § 156(b),
July 18, 1984, 98 Stat. 695, provided that: “The amendment made by subsection (a) [amending this section] shall apply to penalties assessed after the date of the enactment of this Act [
July 18, 1984].”
Reference
Citations & Metadata
Citation
31 U.S.C. § 330
Title 31 — Money and Finance
Last Updated
Apr 6, 2026
Release point: 119-73