8.21—Eligibility for enrollment.
(a) General qualifications.
The Director may grant enrollment to
practice to any person who has not engaged in conduct which would justify the
disbarment or suspension of any attorney, certified public accountant, or enrolled
practioner. Each person shall demonstrate to the satisfaction of the Director that
he or she possesses the necessary technical qualifications to enable him or her to
render valuable service before the Bureau, and that he or she is otherwise competent
to advise and assists in the presentation of matters before the Bureau.
(b) Technical qualifications.
The Director may grant enrollment to
practice only to persons possessing technical knowledge of the laws and regulations
administered by the Bureau.
(1)
Minimum criteria required of an enrolled practioner will consist of: 5 years
employment with the Treasury Department in a responsible position which would
familiarize the person with applicable laws and regulations; or 5 years employment
in a regulated industry in a responsible position which would familiarize the person
with applicable laws and regulations; or possession of a law degree; or other
significant experience such as the prior respresentation of persons before the
Internal Revenue Service or the Bureau of Alcohol, Tobacco and Firearms.
(2)
An enrolled paractioner may demonstrate technical knowledge in one or more of
the several areas of laws and regulations administered by the Bureau (alcohol,
tobacco firearms, or explosives matters).
(c) Natural persons.
Enrollment to practice may only be granted to
natural persons who have become 18 years of age.
(d) Attorneys, certified public accountants.
Enrollment if not
available to persons who are attorneys or certified public accountants who qualify
to practice without enrollment under § 8.2 (a) or (b).