The law › Title 31, Money and Finance › Chapter 3

31 U.S.C. 330: Practice before the Department

Created in 1982 by Public Law 97-258. Changed by 5 later laws. 1 bill in this Congress would change it.

5 other sections of the Code cite this one, including 12 U.S.C. 5481, 26 U.S.C. 6061, 26 U.S.C. 6103, 26 U.S.C. 7408, 26 U.S.C. 7525.

3 parts of federal rules cite it as their authority, written by Comptroller of the Currency, Department of the Treasury (1), Federal Deposit Insurance Corporation (1), Office of the Secretary of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2015Consolidated Appropriations Act, 2016

2006Pension Protection Act of 2006

2004American Jobs Creation Act of 2004

1986Pub. L. 99-514

1984Pub. L. 98-369

1982Pub. L. 97-258created it

31 U.S.C. 330Practice before the Department

(a)Subject to section 500 of title 5, the Secretary of the Treasury may—

(b)Any enrolled agents properly licensed to practice as required under rules…

(c)After notice and opportunity for a proceeding, the Secretary may suspend or…

(d)After notice and opportunity for a hearing to any appraiser, the Secretary may—

(e)Nothing in this section or in any other provision of law shall be construed to…moved to (f)

(e)Newnew

(f)Nothing in this section or in any other provision of law shall be construed to… (formerly (e))renumbered

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (e)

How it got here

2015

Pub. L. 114–113 added subsec. (b) and redesignated former subsecs. (b) to (d) as (c) to (e), respectively. (Consolidated Appropriations Act, 2016) Law text · (b), (c), (d), (e)

2006

Pub. L. 109–280 struck out "with respect to whom a penalty has been assessed under section 6701(a) of the Internal Revenue Code of 1986" after "any appraiser" in introductory provisions. (Pension Protection Act of 2006) Law text · (c)

2004

Pub. L. 108–357, §822(a)(1), inserted ", or censure," after "Department" in introductory provisions and inserted at end "The Secretary may impose a monetary penalty on any representative described in the preceding sentence. If the representative was acting on behalf of an employer or a… (American Jobs Creation Act of 2004) Law text · (b)
Pub. L. 108–357, §822(b), added subsec. (d). (American Jobs Creation Act of 2004) Law text · (d)

1986

Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". · (c)

1984

Pub. L. 98–369 added subsec. (c). · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.