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

(a) Subject to section 500 of title 5, the Secretary of the Treasury may (1) regulate how representatives practice before the Department, and (2) before letting someone represent others, require them to show (A) good character, (B) good reputation, (C) the qualifications needed to give valuable service, and (D) the competence to advise and help people present their cases. (b) People properly licensed as enrolled agents under these rules may use the titles "enrolled agent," "EA," or "E.A." (c) After giving notice and a chance for a hearing, the Secretary may suspend, disbar, or censure a representative who (1) is incompetent, (2) is disreputable, (3) breaks the rules made under this section, or (4) intentionally and dishonestly misleads or threatens the person they represent, or a prospective client. The Secretary may also fine that representative. If the representative was working for an employer, firm, or other entity when this happened, the Secretary may also fine that employer, firm, or entity if it knew -- or should have known -- about the misconduct. The fine cannot exceed the income earned (or to be earned) from the bad conduct, and it can be on top of, or instead of, suspension, disbarment, or censure. (d) After giving notice and a chance for a hearing, the Secretary may (1) say that an appraiser's appraisals count for nothing in an administrative proceeding before the Department or the IRS, and (2) bar that appraiser from giving evidence or testimony in such a proceeding. (e) Nothing in this section, or in any other law, limits the Secretary's power to set standards for written tax advice about any deal, transaction, or arrangement the Secretary decides could be used to avoid or evade taxes.