---
kind: "section"
citation: "31 C.F.R. § 8.28"
title: "31"
number: "8.28"
heading: "Termination of enrollment."
url: "https://uscodex.org/cfr/31/8.28"
---

# §8.28. Termination of enrollment.

- (a) **Attorneys, certified public accountants.** The enrollment of a practitioner to whom an enrollment card has been issued will terminate when that person becomes eligible to practice without enrollment under § [8.2 (a)](/cfr/31/8.2.md?p=a) or [(b)](/cfr/31/8.2.md?p=b), and that person shall surrender his or her enrollment card to the Director for cancellation.
- (b) **Expiration of enrollment.** The enrollment of any person will automatically terminate after the date indicated on the enrollment card unless, during the 12-month period prior to the expiration date, that person applies for renewal of enrollment with the Director as provided in [§ 8.25](/cfr/31/8.25.md). In this case, the person may continue to practice before the Bureau until his or her application has been finally determined.

## Notes

### Authority

Authority: Sec. 3, 23 Stat. 258 (31 U.S.C. 1026); 5 U.S.C. 301, 500, 551-559; and Reorganization Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, as amended.

### Source

Source: 42 FR 33026, June 29, 1977, unless otherwise noted.