The right to practice before the Internal Revenue Service is regulated by Federal statute, and persons authorized to practice are known as " Federally Authorized Tax Practitioners ," or " FATPs ".

Enrolled agents, like other FATPs, are subject to a set of procedures and regulations described in Treasury Department Circular No. 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service ( or Circular 230 ).

Ideally speaking, it should be allowed to operate only where the public has a great stake in the continuity of supply or services, and where the actions of a single proprietor are secondary to the needs of society.

Treasonable books striking at the Hanoverian Succession, he complains, are allowed to pass unnoticed.

Actual mileage allowances are itemized reimbursements allowed employees for the use of personally-owned vehicles on state business at the rate of $.07 per mile.

With few exceptions travelers on state business are allowed actual travel expenses and $15 per day subsistence.

Citizens of the United States who, on April 15, are not in the United States or Puerto Rico, are allowed an extension of time until June 15 for filing the return for the preceding calendar year.

Taxpayers residing or traveling in Alaska are also allowed this extension of time for filing, but those residing or traveling in Hawaii are not allowed this automatic extension.

Military or Naval Personnel on duty in Alaska or outside the United States and Puerto Rico are also allowed this automatic extension of time for filing their returns.

Certain other deductions are not allowed in determining Adjusted Gross Income.

In normal use weights are hung on the end of the tape and allowed to pull the tape and the material to be tested between the blocks.

Specimens are allowed to reach moisture equilibrium with a standard atmosphere of Af and Af and then laid out without tension on a flat, polished surface, care being taken that the fabric is free from wrinkles or creases.

Its folklore and legend, usually disguised as history, are allowed to account for group actions, to provide a focal point for group loyalty, and to become a cohesive force for national identification.

The wine waiter will see to it that the bottles are taken from the bin and opened at least in time to warm and aerate, preferably allowed to stand on end for as long as possible and, perhaps in the case of very old wines, be decanted.

but when the sounds of the two speakers are allowed to mix, there is excellent depth and dimension to the music.

In most U. S. states, and in U. S. federal courts, parties before the court are allowed one appeal as of right.

Pleas of " nolo contendere " ( no contest ) and the " Alford plea " are allowed in some circumstances.

Depending on the thickness of the adobe bricks, the framework has been performed using a steel framing and a layering of a metal fencing or wiring over the framework to allow an even load as masses of adobe are spread across the metal fencing like cob and allowed to air dry accordingly.

They are a set of axioms strong enough to prove many important facts about number theory and they allowed Gödel to establish his famous second incompleteness theorem.

Rambert informs Tarrou of his escape plan, but when Tarrou tells him that others in the city, including Dr. Rieux, also have loved ones outside the city whom they are not allowed to see, Rambert becomes sympathetic and changes his mind.

Ultimately a falsehood is made up to tell the police and the 12 perpetrators are allowed to go free.

Had the AMD been allowed to depreciate to its market level, exports would have become more competitive and the purchasing power of the majority of the population who are dependent on remittances from abroad would have increased.

Some heroes of Greek legend are allowed to visit the underworld.

These areas are thought to represent the nuclei.

In general, it appears that trustees and board members attempt to represent the public interest in their administration of educational policy, and this is made easier by the fact that the dominant values of the society are middle-class values, which are generally thought to be valid for the entire society.

Since they commonly translate thoughts and feelings into deeds, hands naturally represent action, and since nearly half the characters in Great Expectations are of the underworld or closely allied to it, the linking of hands with crime or violence is not to be wondered at.

By the 27th century BC Egyptian writing had a set of some 24 hieroglyphs which are called uniliterals, to represent syllables that begin with a single consonant of their language, plus a vowel ( or no vowel ) to be supplied by the native speaker.

The Canadian Aboriginal syllabics are also an abugida rather than a syllabary as their name would imply, since each glyph stands for a consonant which is modified by rotation to represent the following vowel.

In some ways they represent a stronger opposition because they have the backing of many member provinces of the Anglican Communion and, in some cases, are or have been missionary jurisdictions of such provinces of the Communion as the Churches of Nigeria, Kenya, Rwanda, and the Southern Cone of America.

The letters all represent consonants, some of which are matres lectionis, which also indicate long vowels.

There is certainly a case for saying that Crooked House ( 1949 ) and Ordeal by Innocence ( 1957 ), which are not Poirot novels at all but so easily could have been, represent a logical endpoint of the general diminution of Poirot himself within the Poirot sequence.

While-amino acids represent all of the amino acids found in proteins during translation in the ribosome ,-amino acids are found in some proteins produced by enzyme posttranslational modifications after translation and translocation to the endoplasmic reticulum, as in exotic sea-dwelling organisms such as cone snails.

Various symbol sets are used to represent numbers in the Hindu-Arabic numeral system, all of which evolved from the Brahmi numerals.

They are funded by local members and responsible to the AA groups they represent.

The lettered triangles represent subtrees which are themselves balanced BSTs

These dots are an integral part of a letter, since they distinguish between letters that represent different sounds.

The open books represent the intellectual pursuits of a university, and the wolves heads are a whimsical representation of the University's location in Wolfville.

Amdahl's law does represent the law of diminishing returns if you are considering what sort of return you get by adding more processors to a machine, if you are running a fixed-size computation that will use all available processors to their capacity.

Piston and tilt are not actually true optical aberrations, as they do not represent or model curvature in the wavefront.

Atlas Autocode included a < code >< u > complex </ u ></ code > data type which would support complex numbers, partly because of pressure from the electrical engineering department, as complex numbers are used to represent the behavior of alternating current.

A recent study suggests that there are at least two distinct genetic lineages among the blind populations, arguing that these represent a case of convergent evolution.

In byte-oriented systems ( i. e. most modern computers ), the term uncompressed BCD usually implies a full byte for each digit ( often including a sign ), whereas packed BCD typically encodes two decimal digits within a single byte by taking advantage of the fact that four bits are enough to represent the range 0 to 9.

The red and blue ribbons represent the protein globin ; the green structures are the heme groups.

The vision in the third year of Belshazzar concerning a ram and a male goat ( 8: 1-27 ) which, we are informed, represent Medea, Persia ( the ram's two horns ), and Greece ( the goat ).

Proto-Isaiah is divided between verse and prose passages: a currently popular theory is that the verse passages represent the prophecies of the original Isaiah, while the prose sections are " sermons " on his texts composed at the court of Josiah, at the end of the 7th century BCE.

In a publicly-held company, directors are elected to represent and are legally obligated to represent the interests of the owners of the company -- the shareholders / stockholders.