§8.40. Conflicting interests.
31 C.F.R. § 8.40
No attorney, certified public accountant, or enrolled practitioner may represent conflicting interests in practice before the Bureau, except by express consent of all directly interested parties after full disclosure has been made.
Notes, amendments, and revision history
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.