dustrial Economics, as determined by the Commissioner of Internal Revenue, the Assistant Secretary for Tax Policy and the Assistant Secretary for Administration, will be transferred from Internal Revenue Service to the Office of the Secretary effective July "y 1, 1973. GEORGE P. SHULTZ, Secretary of the Treasury. Dated: June 11, 1973 (Filed by the Office of the Federal Register on June 14, 1973, 8:45 a.m., and published in the issue of the Federal Register for June 15, 1973, 38 F.R. 15741) Admin and the Assista setary for T. Announcement of the Disbarment and Suspension of Attorneys, Certified Under Section 1026, Title 31 of the United States Code (1970 ed.), the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants or enrolled agents to practice before the Internal Revenue Service. Attorneys, certified public account ants and enrolled agents are prohibited in any Internal Revenue Service matter from directly or indirectly employ ing, accepting assistance from, being period of suspension. This announceemployed by or sharing fees with, any ment will appear in the weekly Bulpractitioner disbarred or under sus letin at the earliest practicable date pension from practice before the In- after such action and will continue to ternal Revenue Service. appear in the weekly Bulletins for To enable attorneys, certified public five successive weeks for each attorney, accountants and enrolled agents to certified public accountant or enrolled identify such disbarred or suspended agent so suspended or disbarred and practitioners, the Director of Practice will later be consolidated and puhwill announce in the Internal Reve lished in the Cumulative Bulletin. nue Bulletin the names and addresses of practitioners who have been dis After due notice and hearing before barred or suspended from such prac the Administrative Law Judge, the tice, their designation as attorney, following attorney was suspended certified public accountant or enrolled from further practice before the Inagent, and the date of disbarment or ternal Revenue Service. Deletion (RR 305) entheses usin Index Revenue Ruling Revenue Procedure Court Decision Public Law Delegation Order Rules RR RP PL 408 EMPLOYMENT TAXES supervision transferred (TDO 175-5) 508 Service: ice Staff abolished 504 statement (Annc't 84) 461 Procedural rules (SPR) 505 payer's death (RR 293) 413 prior to approval by Commis- síoner (RR 514) 416 death (RR 293) 413 nation (RR 294) 422 promise) headings) EMPLOYMENT TAXES—Continued EMPLOYMENT TAXES—Continued Identifying numbers: Instrumentalities: Drainage construction worker wages, 576) 336 Levy: ployee's overdrawn account, "ex- Taxpayer's bank account (RR 310) Ministers: his own equipment (RR 576) 336 gious orders, elective social secu- Offers in compromise, allocation of corporation (RR 361) 331 Overassessments (See: Refunds and Payment of tax: Partial payment, deficiency, alloca- tion (RR 305) 43 Penalties: Fraud, assessment and collection after taxpayer's death (RR 293) 413 Railroad retirement: Consolidated returns (RP 32) 487 Rate change, reduced for employees and increased for employers (PL 93-69) 440 Rate determination, quarterly 339 1972, vow-of-poverty religious Employment and self-employment order members (TD 7280) 325 (PL 93-66) 439 Railroad retirement (PL 93-69) 440 1973” volunteers (PL 93-113) Sick pay (RP 19) 470 Refunds and credits: Excess contributions, more than one employer (PL 93-66) 439 Regulations: 31.3121(b)(8)-2, 31.3121(i) amended; 31.3121(i)-4, 31.3121 of-poverty members of religious 487 |