Code of Federal Regulations · Section
§ 71.30 — Personal Representation
27 C.F.R. § 71.30
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Any individual or member of a partnership may after adequate identification, appear for himself, or such partnership, and a corporation or association may be represented by a bona fide officer of such corporation or association, upon showing of adequate authorization.
Authorizing Statute
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Permits27 U.S.C. § 204
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Establishment26 U.S.C. § 5171