Practice before the Bureau

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  • (a) The Bureau shall—

    • (1) regulate the practice of representatives of persons before the Bureau, and

    • (2) before admitting a representative to practice, require that the representative demonstrate

      • (A) good character and reputation;

      • (B) necessary qualifications to enable the representative to provide to persons valuable service; and

      • (C) competency to advise and assist persons in presenting their cases.

  • (b) After notice and opportunity for a proceeding, the Director may suspend or disbar from practice before the Bureau a representative who—

    • (1) is incompetent;

    • (2) is disreputable;

    • (3) violates regulations prescribed under this section;

    • (4) no longer possesses qualifications which formed the basis for admission to practice; or

    • (5) with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.

  • (c) The Director of the Bureau of Internal Revenue shall issue rules and regulations for the implementation of subsection (a) of this section pursuant to Title 3, chapter 35, Virgin Islands Code.


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