10.25—Practice by former government employees, their partners and their associates.
(1)
Assist means to act in such a
way as to advise, furnish information to, or
otherwise aid another person, directly, or
indirectly.
(2)
Government employee is an
officer or employee of the United States or any
agency of the United States, including a special
Government employee as defined in 18 U.S.C.
202(a), or of the District of Columbia, or of any
State, or a member of Congress or of any State
legislature.
(3)
Member of a firm is a sole
practitioner or an employee or associate thereof,
or a partner, stockholder, associate, affiliate or
employee of a partnership, joint venture,
corporation, professional association or other
affiliation of two or more practitioners who
represent nongovernmental parties.
(4)
Particular matter involving
specific parties is defined at 5 CFR
2637.201(c), or superseding post-employment
regulations issued by the U.S. Office of
Government Ethics.
(5)
Rule includes Treasury
regulations, whether issued or under preparation
for issuance as notices of proposed rulemaking or
as Treasury decisions, revenue rulings, and
revenue procedures published in the Internal
Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii) (b )).
(b) General rules—
(1)
No former
Government employee may, subsequent to Government
employment, represent anyone in any matter
administered by the Internal Revenue Service if
the representation would violate 18 U.S.C. 207 or
any other laws of the United States.
(2)
No former Government employee who
personally and substantially participated in a
particular matter involving specific parties may,
subsequent to Government employment, represent or
knowingly assist, in that particular matter, any
person who is or was a specific party to that
particular matter.
(3)
A former Government employee who within a
period of one year prior to the termination of
Government employment had official responsibility
for a particular matter involving specific parties
may not, within two years after Government
employment is ended, represent in that particular
matter any person who is or was a specific party
to that particular matter.
(4)
No former Government employee may, within
one year after Government employment is ended,
communicate with or appear before, with the intent
to influence, any employee of the Treasury
Department in connection with the publication,
withdrawal, amendment, modification, or
interpretation of a rule the development of which
the former Government employee participated in, or
for which, within a period of one year prior to
the termination of Government employment, the
former government employee had official
responsibility. This paragraph (b)(4) does not,
however, preclude any former employee from
appearing on one's own behalf or from representing
a taxpayer before the Internal Revenue Service in
connection with a particular matter involving
specific parties involving the application or
interpretation of a rule with respect to that
particular matter, provided that the
representation is otherwise consistent with the
other provisions of this section and the former
employee does not utilize or disclose any
confidential information acquired by the former
employee in the development of the rule.
(c) Firm representation—
(1)
No
member of a firm of which a former Government
employee is a member may represent or knowingly
assist a person who was or is a specific party in
any particular matter with respect to which the
restrictions of paragraph (b)(2) of this section
apply to the former Government employee, in that
particular matter, unless the firm isolates the
former Government employee in such a way to ensure
that the former Government employee cannot assist
in the representation.
(2)
When isolation of a former Government
employee is required under paragraph (c)(1) of
this section, a statement affirming the fact of
such isolation must be executed under oath by the
former Government employee and by another member
of the firm acting on behalf of the firm. The
statement must clearly identify the firm, the
former Government employee, and the particular
matter(s) requiring isolation. The statement must
be retained by the firm and, upon request,
provided to the Director of the Office of
Professional Responsibility.
(d) Pending representation.
The
provisions of this regulation will govern practice
by former Government employees, their partners and
associates with respect to representation in
particular matters involving specific parties
where actual representation commenced before the
effective date of this regulation