[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.521]

[Page 108]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
             Subpart E_Conference and Practice Requirements
 
Sec. 601.521  Requirements for conference and representation in conference.

    Any person desiring a conference in the office of the regional 
regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms 
of his region or of the Director, Bureau of Alcohol, Tobacco, and 
Firearms, in Washington, DC, relative to any matter arising in 
connection with his operations, will be accorded such a conference upon 
request. No formal requirements are prescribed for such conference. 
Where an industry member or other person is to be represented in 
conference, the representative must be recognized to practice as 
provided in paragraph (b) of Sec. 601.502. When a representative 
presents himself on behalf of an industry member or other person for the 
initial meeting in the office of an regional regulatory administrator in 
the Bureau of Alcohol, Tobacco, and Firearms or of the Director, Bureau 
of Alcohol, Tobacco, and Firearms, he must submit evidence of 
recognition; or he should state in his first letter or other written 
communication with such office whether he is recognized to practice, and 
should enclose evidence of such recognition. In the case of a qualified 
attorney or a qualified certified public accountant, the filing of the 
applicable written declaration described in paragraphs (b)(1) (i) and 
(ii) of Sec. 601.502 shall constitute evidence of recognition. In the 
case of an enrollee, the filing of a notification, stating that he is 
enrolled to practice and giving his enrollment number or the expiration 
date of his enrollment card, shall constitute evidence of recognition.

[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]