---
kind: "section"
citation: "31 C.F.R. § 8.4"
title: "31"
number: "8.4"
heading: "Director of Practice."
url: "https://uscodex.org/cfr/31/8.4"
---

# §8.4. Director of Practice.

- (a) **Appointment.** The Secretary shall appoint the Director of Practice. In the event of the absence of the Director of Practice or a vacancy in that office, the Secretary shall designate an officer or employee of the Treasury Department to act as Director of Practice.
- (b) **Duties.** The Director of Practice, Office of the Secretary of the Treasury, shall: Act upon appeals from decisions of the Director denying applications for enrollment to practice before the Bureau; institute and provide for the conduct of disciplinary proceedings relating to attorneys, certified public accountants, and enrolled practitioners; make inquiries with respect to matters under his or her jurisdiction; and perform other duties as are necessary or appropriate to carry out his or her functions under this part or as are prescribed by the Secretary.

## 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.