§ 478.76 Representation at a hearing.
AnApplicants or licensees may represent themselves or be represented by an attorney, a certified public accountant, or any other person, specifically designated in a duly executed power of attorney that shall be filed in the proceeding by the applicant or licensee. The applicant or licensee shall file waivers, if applicable, under the Privacy Act of 1974 and 26 U.S.C. 6103(c) (confidentiality and disclosure of returns and return information). The Director of Industry Operations may be represented in proceedings under §§ 478.72 and 478.74 by an attorney, certified public accountant, orattorney in the Office of Chief Counsel who is authorized to execute and file motions, briefs, and other person recognized to practice before the Bureau of Alcohol, Tobacco, Firearms, and Explosivespapers in the proceeding, on behalf of the Director of Industry Operations, in the attorney's own name as provided in 31 CFR Part 8 (Practice Before the Bureau of Alcohol, Tobacco and Firearms), if he has otherwise complied with the applicable requirements of 26 CFR 601.521 through 601.527 (conference and practice requirements"Attorney for alcohol, tobacco, and firearms activities) of this chapter. The Director may be represented in proceedings by an attorney in the office of Chief Counsel who is authorized to execute and file motions, briefs and other papers in the proceeding, on behalf of the Director, in his own name as “Attorney for the Government.”the Government."