 | 1998 - 214 ページ
...must either be: (i) An attorney who is a member in good standing of the bar of the highest court of any State, possession, territory, Commonwealth, or...written declaration that he is currently qualified as an attorney and he is authorized to represent the principal, (il) A certified public accountant who... | |
 | 1990 - 1096 ページ
...attorney and he is authorized to represent the principal; (2) A certified public accountant who is duly qualified to practice in any State, possession, territory,...or the District of Columbia, and who files with the Secretary a written declaration that he is currently qualified as a certified public accountant and... | |
 | 1993 - 546 ページ
...disbarment from practice before the Internal Revenue Service may practice before the Service upon filing with the Service a written declaration that he is...currently qualified as a certified public accountant and is authorized to represent the particular party on whose behalf he acts. An enrollment card issued... | |
 | 1988 - 472 ページ
...barment from practice before the Internal Revenue Service may practice before the Service upon filing with the Service a written declaration that he is...currently qualified as a certified public accountant and is authorized to represent the particular party on whose behalf he acts. An enrollment card issued... | |
 | 1975 - 154 ページ
...attorney and he la authorized to represent the principal, (li) A certified public accountant who Is duly qualified to practice in any State, possession, territory,...Commonwealth, or the District of Columbia, and who fi1es with the Service a written declaration that be is currently qualified as a certified public accountant... | |
 | 1989 - 888 ページ
...possession, territory. Commonwealth, or the District of Columbia, and who files with the Secretary a written declaration that he is currently qualified as a certified public accountant and he is authorized to represent the principal; (3) A person, other than an attorney or certified public... | |
 | 1990 - 240 ページ
...qualified attorney); (ii) Any person who is duly qualified to practice as a certified public accountant in any State, possession, territory. Commonwealth, or the District of Columbia, and who is not currently under suspension or disbarment from practice before the Revenue Service, and who files... | |
 | 2002 - 226 ページ
...person, other than an attorney or certified public accountant, enrolled to practice before the Service, and who files with the Service a written declaration that he is currently enrolled (including in the declaration either his enrollment number or the expiration date of his enrollment... | |
 | 1979 - 224 ページ
...person, other than an attorney or certified public accountant, enrolled to practice before the Service, and who files with the Service a written declaration that he is currently enrolled (including in the declaration either his enrollment number or the expiration date of his enrollment... | |
 | 1984 - 426 ページ
...qualified attorney); (ii) Any person who is duly qualified to practice as a certified public accountant in any State, possession, territory, Commonwealth, or the District of Columbia, and who is not currently under suspension or disbarment from practice before the Revenue Service. and who files... | |
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A certified public accountant who is duly qualified to practice in any State, possession, territory, Commonwealth, or the District of Columbia, and who files with the Service a written declaration that he is currently qualified as... 
