[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 725 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 725

 To amend the Internal Revenue Code of 1986 to codify the authority of 
    the Secretary of the Treasury to issue regulations covering the 
   practices of enrolled agents before the Internal Revenue Service.


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                   IN THE SENATE OF THE UNITED STATES

                             April 6, 2001

 Mr. Grassley introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to codify the authority of 
    the Secretary of the Treasury to issue regulations covering the 
   practices of enrolled agents before the Internal Revenue Service.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ENROLLED AGENTS.

    (a) In General.--Chapter 77 (relating to miscellaneous provisions) 
is amended by adding at the end the following new section:

``SEC. 7527. ENROLLED AGENTS.

    ``(a) In General.--The Secretary may prescribe such regulations as 
may be necessary to regulate the conduct of enrolled agents in regards 
to their practice before the Internal Revenue Service.
    ``(b) Use of Credentials.--Any enrolled agents properly licensed to 
practice as required under rules promulgated under section (a) herein 
shall be allowed to use the credentials or designation as `enrolled 
agent', `EA', or `E.A.'.''
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

``Sec. 7525. Enrolled agents.''
    (c) Prior Regulations.--Nothing in the amendments made by this 
section shall be construed to have any effect on part 10 of title 31, 
Code of Federal Regulations, or any other Federal rule or regulation 
issued before the date of the enactment of this Act.
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