Rev. Proc. 66-42

SECTION 1. PURPOSE.

Public Law 89-332, C.B. 1965-2, 640, amended the practice and procedure rules relating to enrolled representatives. Under the new statute, attorneys and certified public accountants are no longer required to be enrolled representatives. This Revenue Procedure provides interim rules for the signing of Form 7004 (Rev. December 1964) which requires the signature of an inrolled representative.

SEC. 2. SIGNATURE BY AN ATTORNEY OR CERTIFIED PUBLIC ACCOUNTANT.

Form 7004 is presently being revised to incorporate the changed rules relating to representation of taxpayers. Pending issuance of the revised form, the signing and filing of the present Form 7004 (Rev. December 1964) by an attorney who is a member in good standing of the bar of the highest court of a State, possession, territory, commonwealth, or the District of Columbia, or by a certified public accountant duly qualified to practice in a State, possession, territory, commonwealth, or the District of Columbia, will constitute a valid application.

The revised from will be available in district directors' offices after November 10, 1966.

¹ Based on Technical Information Release 849, dated Sept. 14, 1966.