B-140006, JUL. 10, 1959

B-140006: Jul 10, 1959

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THE SAID VOUCHER IS STATED IN FAVOR OF HARRY WILSON FOR $25 WHICH REPRESENTS THE AMOUNT OF THE FEE PAID BY HIM WHEN HE SUBMITTED AN APPLICATION TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE. IT IS EXPLAINED THAT SINCE MR. WILSON IS NEITHER AN ATTORNEY NOR A CERTIFIED PUBLIC ACCOUNTANT HE WOULD BE REQUIRED TO TAKE A WRITTEN EXAMINATION TO ESTABLISH HIS ELIGIBILITY FOR ENROLLMENT. THE FEE SHALL BE RETAINED BY THE UNITED STATES WHETHER OR NOT THE APPLICANT IS GRANTED ENROLLMENT. * * *" CONCERNING THE ABOVE LANGUAGE THE DIRECTOR OF PRACTICE IS QUOTED IN YOUR LETTER AS STATING THAT. - "IT WAS THE INTENTION OF SECTION 10.5 (A) TO WARN APPLICANTS FOR SPECIAL ENROLLMENT THAT THE $25.00 APPLICATION FEE WOULD NOT BE REFUNDED WHERE THE APPLICANT.

B-140006, JUL. 10, 1959

TO MRS. B. C. SCARIOT, AUTHORIZING CERTIFYING OFFICER, TREASURY DEPARTMENT:

BY LETTER OF JUNE 16, 1959, YOU ASK WHETHER THE VOUCHER ENCLOSED THEREWITH PROPERLY MAY BE CERTIFIED FOR PAYMENT. THE SAID VOUCHER IS STATED IN FAVOR OF HARRY WILSON FOR $25 WHICH REPRESENTS THE AMOUNT OF THE FEE PAID BY HIM WHEN HE SUBMITTED AN APPLICATION TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE.

IT IS EXPLAINED THAT SINCE MR. WILSON IS NEITHER AN ATTORNEY NOR A CERTIFIED PUBLIC ACCOUNTANT HE WOULD BE REQUIRED TO TAKE A WRITTEN EXAMINATION TO ESTABLISH HIS ELIGIBILITY FOR ENROLLMENT. MR. WILSON NOW HAS ADVISED THAT HE DOES NOT WISH TO TAKE THE WRITTEN EXAMINATION AND HAS REQUESTED THAT THE APPLICATION FEE BE REFUNDED TO HIM.

RELATIVE TO THIS MATTER SECTION 10.5 (A) OF TREASURY DEPARTMENT CIRCULAR NO. 230 (REVISED) PROVIDES IN PERTINENT PART AS FOLLOWS:

"* * * AN APPLICANT FOR ENROLLMENT SHALL FILE WITH THE DIRECTOR OF PRACTICE AN APPLICATION ON FORM 23, PROPERLY EXECUTED UNDER OATH OR AFFIRMATION. SUCH APPLICATION SHALL BE ACCOMPANIED BY A CHECK OR MONEY ORDER IN THE AMOUNT OF $25.00, PAYABLE TO THE TREASURER OF THE UNITED STATES, WHICH AMOUNT SHALL CONSTITUTE A FEE WHICH SHALL BE CHARGED TO EACH APPLICANT FOR ENROLLMENT. THE FEE SHALL BE RETAINED BY THE UNITED STATES WHETHER OR NOT THE APPLICANT IS GRANTED ENROLLMENT. * * *"

CONCERNING THE ABOVE LANGUAGE THE DIRECTOR OF PRACTICE IS QUOTED IN YOUR LETTER AS STATING THAT---

"IT WAS THE INTENTION OF SECTION 10.5 (A) TO WARN APPLICANTS FOR SPECIAL ENROLLMENT THAT THE $25.00 APPLICATION FEE WOULD NOT BE REFUNDED WHERE THE APPLICANT, (1) SAT FOR THE EXAMINATION BUT FAILED TO PASS; (2) PASSED THE WRITTEN EXAMINATION BUT BECAUSE OF DEROGATORY CHARACTER REPORT OR FOR SOME OTHER REASON WAS NOT GRANTED ENROLLMENT. IT WAS NOT INTENDED THAT THE FEE WOULD BE EXACTED AND RETAINED WHERE THE APPLICANT WAS FOUND TO BE NOT QUALIFIED TO TAKE THE WRITTEN EXAMINATION OR FOR SOME REASON REQUESTED WITHDRAWAL OF HIS APPLICATION BEFORE THE TIME OF THE EXAMINATION.'

THE MATTER IS NOT FREE OF DOUBT UNDER THE PRESENT WORDING OF THE REGULATION. IN VIEW OF THE EXPRESSED PURPOSE OF THE REGULATION, HOWEVER, AND WHAT OTHERWISE MIGHT BE CONSIDERED A RATHER INEQUITABLE RESULT, WE WILL NOT OBJECT TO THE REFUND OF THE APPLICATION FEE "WHERE THE APPLICANT WAS FOUND TO BE NOT QUALIFIED TO TAKE THE WRITTEN EXAMINATION OR FOR SOME REASON REQUESTED WITHDRAWAL OF HIS APPLICATION BEFORE THE TIME OF THE EXAMINATION.'

ACCORDINGLY, THE VOUCHER, WHICH IS RETURNED HEREWITH, MAY BE PROCESSED FOR PAYMENT IF OTHERWISE PROPER.