# 27 CFR § 71.31: Attorneys and other representatives

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-71.31

## Section

- **Citation:** 27 CFR § 71.31
- **Heading:** Attorneys and other representatives
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 71—RULES OF PRACTICE IN PERMIT PROCEEDINGS > Subpart C—General > Representation at Hearings

## Text

A respondent or applicant may be represented by an attorney, certified public accountant, or other person enrolled to practice before the Alcohol and Tobacco Tax and Trade Bureau under 31 CFR part 8—Practice before the Alcohol and Tobacco Tax and Trade Bureau. The representative shall file in the proceeding a duly executed power of attorney to represent the applicant or respondent. See 26 CFR 601.501 through 601.527 (conference and practice requirements). The appropriate TTB officer shall be represented in proceedings under this part by the attorney for the Government who is authorized to execute and file motions, briefs, and other papers in the proceeding, on behalf of the appropriate TTB officer, in his own name as “Attorney for the Government”.
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[T.D. ATF-48, 44 FR 55846, Sept. 28, 1979, as amended by T.D. ATF-92, 46 FR 46918, Sept. 23, 1981; T.D. ATF-374, 61 FR 29957, June 13, 1996; T.D. TTB-196, 89 FR 87952, Nov. 6, 2024]

## Nearby sections

- [27 CFR § 71.28 § 71.28 Computation.](https://www.frixlaw.com/law-library/statutes/ecfr-27-71.28.md)
- [27 CFR § 71.29 § 71.29 Continuances and extensions.](https://www.frixlaw.com/law-library/statutes/ecfr-27-71.29.md)
- [27 CFR § 71.30 § 71.30 Personal representation.](https://www.frixlaw.com/law-library/statutes/ecfr-27-71.30.md)
- [27 CFR § 71.31 § 71.31 Attorneys and other representatives.](https://www.frixlaw.com/law-library/statutes/ecfr-27-71.31.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-71.31. Check the current official text before relying on it. Not legal advice.