Meaning of terms.
As used in this part, terms shall have the meaning given in this section. Words in
the plural shall include the singular, and vice versa. The terms include and including do not exclude things not enumerated
which are in the same general class.
Administrative Law Judge. The person appointed pursuant to 5 U.S.C.
3105, designated to preside over any administrative proceedings under this part.
Attorney. A person who is a member in good standing of the bar of the
highest court of any State, possession, territory, Commonwealth, or the District of
Bureau. The Bureau of Alcohol, Tobacco and Firearms, the Department of
the Treasury, Washington, DC 20226.
Certified public accountant. Any person who is qualified to practice
as a certified public accountant in any State, possession, territory, Commonwealth,
or the District of Columbia.
CFR. The Code of Federal Regulations.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Enrolled practitioner. Any person enrolled to practice before the
Bureau of Alcohol, Tobacco and Firearms pursuant to Subpart C of this part.
Practice before the Bureau. This comprehends all matters connected
with presentation to the Bureau or any of its officers or employees relating to a
client's rights, privileges or liabilities under laws or regulations administered by
the Bureau. Presentations include the preparation and filing of necessary documents,
correspondence with and communications to the Bureau, and the representation of a
client at conferences, hearings, and meetings. Preparation of a tax return,
appearance of an individual as a witness for any party, or furnishing information at
the request of the Bureau of any of its officers or employees is not considered
practice before the Bureau.
Secretary. The Secretary of the Treasury.
U.S.C. The United States Code.