§71.30. Personal representation.
27 C.F.R. § 71.30
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.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 551-559, 26 U.S.C. 5171, 5181, 5271, 5712, 5713, 7805, 27 U.S.C. 204.
Source
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.