ief is authorized to determine the disposition to be made of any ch offer in compromise in which the unpaid amount of tax (includg any interest, penalty, additional amount or addition to the tax) is 0,000 or less.

2. A determination by the Appellate Division to accept an offer ther than one involving specific penalties only) under the provisions paragraph (1) hereof will be subject to my approval if the unpaid ount of tax (including any interest, penalty, additional amount addition to the tax) is $100,000 or more.

3. The authorities delegated in paragraph (1) hereof may not be delegated and are not applicable to cases arising under laws relating narcotics, smoking opium, marihuana, alcohol, tobacco tax or firems or to offers in compromise coming within the jurisdiction of e Chief Counsel under existing procedures, rules or delegations. 4. This Order supersedes Delegation Order No. 75 (Rev. 1), issued ecember 29, 1961 [C.B. 1962-1, 396].

MORTIMER M. CAPLIN,

Commissioner.

Filed by the Division of the Federal Register on July 2, 1963, 8:52 a.m., and published in the issue of the Federal Register for July 3, 1963, 28 F.R. 6836)

'ROCLAMATION 3548-PROCLAMATION TO MAKE EFFECTIVE THE TARIFF SCHEDULES OF THE UNITED STATES

By the President of the United States of America-A Proclamation.

WHEREAS I have caused the Tariff Schedules of the United States > be published in the FEDERAL REGISTER in the conformity with Secion 101(d) of the Tariff Classification Act of 1962 (P.L. 87-456, 6 Stat. 72 [C.B. 1962-3, 57]);

WHEREAS I have taken such action as I deem necessary to bring he United States schedules annexed to foreign trade agreements into onformity with the Tariff Schedules of the United States as provided for in Section 102 of the Tariff Classification Act of 1962, as mended (P.L. 87-456, 76 Stat. 72, as amended by Section 257(g) of P.L. 87-794, 76 Stat. 882); and

WHEREAS I have determined that the rates and provisions proclaimed in paragraph 1 of this proclamation are required or appropriite to carry out foreign trade agreements to which the United States is a party:

Now, THEREFORE, I, JOHN F. KENNEDY, President of the United States of America, acting under the authority of the Constitution and statutes, including Section 102 of the Tariff Classification Act of 1962, as amended, do proclaim:

1. The rates of duty in column numbered 1 of Schedules 1 to 8. inclusive (except the rates for the items listed in Annex A which

1 Part II, F.R. of Aug. 17, 1963, 28 F.R. 8599, as corrected by F.R. of Aug. 20, 1963, 28 F.R. 9131.

is attached and made a part of this proclamation), and the
provisions of the Tariff Schedules of the United State
relate thereto:

2. The temporary modifications set forth in Part 2 eft
pendix to the Tariff Schedules of the United States;

3. The additional import restrictions set forth in Part
Appendix to the Tariff Schedules of the United States:
4. The nations or areas and countries set forth in general
note 3(d) of the Tariff Schedules of the United States (
to the treatment of products of certain Communist-don-
nations or areas).

The Tariff Schedules of the United States shall become efe
to articles entered, or withdrawn from warehouse, for consumpt
or after August 31, 1963.

As to articles entered, or withdrawn from warehouse, for cons tion on or after August 31, 1963, the provisions of all prior pro tions which provide for customs treatment inconsistent w Tariff Schedules of the United States are hereby superseded.

IN WITNESS WHEREOF, I have hereunto set my hand and the Seal of the United States of America to be affixed. DONE at the City of Washington this twenty-first day of August year of our Lord nineteen hundred and sixty-three. [SEAL] of the Independence of the United States of America one hundred and eighty-eighth.

By the President:

GEORGE W. BALL,

Acting Secretary of State.

JOHN F. KENNED

ANNEX A-ITEMS IN TARIFF SCHEDULES OF THE UNITED STATES

1. Schedules 1-7

ANNEX A-ITEMS IN TARIFF SCHEDULES OF THE UNITED STATES-Continued

ed by the Division of the Federal Register on Aug. 21, 1963, 2:19 p.m., and lished in the issue of the Federal Register for Aug. 23, 1963, 28 F.R. 9279)

TITLE 26-INTERNAL

REVENUE.-CHAPTER I. SUB

CHAPTER H, PART 601.-STATEMENT OF PROCEDURAL RULES1

Amendment relating to conference and practice requirements.

This part as filed with the Federal Register on June 29, 1955 [C.B. 1955-2, 921], and last amended on March 26, 1963 [C.B. 1963–1, 431]. is further amended as follows:

PARAGRAPH 1. Section 601.502 is amended by revising subparagraph (1) of paragraph (b), and by revising subparagraph (1) of paragraph (c). These amended provisions read as follows:

§ 601.502 QUALIFICATIONS FOR CONFERENCE.

(b) Requirement of enrollment.—(1) Except as provided in this paragraph. or as authorized by Treasury Department Circular No. 230 as amended (31 CFR Part 10) [C.B. 1959-1, 745; C.B. 1962–2, 394; page 729, this Bulletin], which cir cular contains rules governing the recognition of attorneys and agents repre senting clients before the Internal Revenue Service, no person appearing as an attorney or agent on behalf of any taxpayer or of a transferee or fiduciary wil be recognized by representatives of the Service unless such attorney or agents is duly enrolled and in good standing to practice before the Internal Revenue Service in accordance with Department Circular No. 230 [C.B. 1959-1, 745; C.R. 1962-2, 394; page 729, this Bulletin]. The appearance of such attorney or agent. and his representation of taxpayers in every respect, must be in strict compli ance with the requirements of Department Circular No. 230 [C.B. 1959-1, 745; C.B. 1962-2, 394; page 729, this Bulletin], and all pertinent statutes, and also with the requirements of this subpart. Evidence of enrollment must be submitted upon request when the attorney or agent presents himself for conference.

(c) Requirement of power of attorney.-(1) Except as otherwise provided in this section, no attorney or agent shall appear on behalf of any person before any office of the Internal Revenue Service nor shall the attorney or agent be recognized in any matter connected with the presentation of another person's interests, including the preparation and filing of necessary written documents and correspondence with the Service relating to such interests, unless the attorney or agent presents and files a power of attorney in proper form, or a true copy thereof, from the person authorizing the attorney or agent to represent him in the matter in question. Except as provided in paragraph (c) (2) of § 601.504, relating to a separate power, only one power of attorney to represent the taxpayer shall be in effect in an office of the Internal Revenue Service in any one matter, and there shall be included in such power of attorney the names and addresses of all attorneys or agents to whom the taxpayer has delegated anthority to represent him in the matter. For this purpose, the application of each tax imposed by the Internal Revenue Code for each taxable period shall constitute a separate matter. A power of attorney may, however, relate to several matters, as for example, a power which relates to several or all of the excise taxes imposed by subtitle D of the Code. A power of attorney is not required of an attorney or agent at a conference which is also attended by the person in whose behalf he appears. Such person, however, must advise the Service's representatives of any limitations upon the authority of the attorney or agent to receive confidential information. A power of attorney is not required in the case of an attorney appointed by a court having jurisdiction over a debtor to represent a trustee in bankruptcy, debtor in possession, or receiver. For evidence of authority to be submitted in such cases, see paragraph (c) of § 601.505.

PAR. 2. Section 601.503 is amended to read as follows:

§ 601.503 FILING POWER OF ATTORNEY.-One copy of a power of attorney shall be filed in each office of the Internal Revenue Service in which the attorney or

128 F.R. 10259.

ent, in connection with the matter under consideration, represents the person anting the power, with one additional copy for each taxable period in excess one. For this purpose the office of each district director of internal revenue, e office of each regional commissioner, and the office of each regional counsel all constitute a separate office. In the case of a request for a ruling or other tter to be considered in the National Office, a copy of the power of attorney all be submitted with each such request.

PAR. 3. Paragraphs (a) and (c) of § 601.504 are amended to read follows:

§ 601.504 PROVISIONS RESPECTING Powers of Attorney.—(a) Formal requireents.—(1) In general.—The use of technical language in the preparation of power of attorney is not necessary, but the instrument should clearly express e taxpayer's intention as to the scope of the authority granted to the attorney agent, and the tax matters and the taxable years or periods to which the wer relates. If it is desired that a copy of any correspondence addressed to e taxpayer should be sent to the attorney or agent in connection with any atter in respect of which he is authorized to act under the terms of the power attorney, the power of attorney should contain a request to that effect and esignate the mailing address of such attorney or agent. In the case of a power È attorney pertaining to an alcohol or tobacco tax matter, the power may be xecuted on Form 1534, Power of Attorney, copies of which may be obtained com the assistant regional commissioner (alcohol and tobacco tax).

(2) Extent of authority delegated.—The authority delegated to an attorney r agent in a power of attorney enumerating specific acts which the attorney r agent is authorized to perform will be considered to be limited to those acts. Express authority to perform the following acts must be granted in the power f attorney or such acts will be considered to be beyond the scope of the auhority of the attorney or agent:

(i) Receipt of checks in payment. To receive (but not to endorse and collect) hecks in payment of any refund of internal revenue taxes, penalties, or interest. The endorsement and payment of checks drawn on the Treasurer of the United States after delivery to the taxpayer or to his attorney or agent are governed y Treasury Department Circular No. 21, Revised September 1946, as amended 31 CFR Part 360). If the refund check is not to be endorsed by the payee ersonally, it should be endorsed under authority evidenced by one of the special types of powers of attorney prescribed by that circular. (See section 477 of the Revised Statutes (31 U.S.C. 203) for restrictions on the assignment of claims, and § 601.510.)

(ii) Substitution.-To delegate authority or to substitute another attorney or agent.

(iii) Agreements to assessment and collection of taxes.-To execute waivers or consents agreeing to a later assessment and collection of taxes than is provided by applicable statutes of limitation.

(iv) Closing agreements.-To execute a closing agreement in respect of a tax liability or a specific matter.

(3) Signature of principal.-A power of attorney shall be signed as follows: (i) Individual.-In the case of an individual taxpayer, by such individual. (ii) Husband and wife.-In the case of any taxable year for which a joint return was made by husband and wife, by both husband and wife except that either spouse may sign for the other if such signature is duly authorized in writing.

(iii) Partnership.-In the case of a partnership, either by all members or in the name of the partnership by one of the partners duly authorized to act.

(iv) Corporation. In the case of a corporation, by an officer of the corporation having authority to bind the corporation, who shall certify that he has such authority.

(v) Association.-In the case of an association, the same requirements shall be applied as in the case of a corporation.

(vi) Special cases.-In case the taxpayer is dissolved, insolvent, or deceased, and in the case of a trustee, guardian, or other fiduciary, see § 601.505 for instructions for execution of powers of attorney in special cases.

(4) Attestation and corporate seal.-(i) In general.-Except as provided in subdivision (ii) of this subparagraph, it is not necessary that a power of attorney granted by a corporation be attested or that the corporate seal be affixed.