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Regulations last checked for updates: Jun 18, 2024
Title 26 - Internal Revenue last revised: Jun 14, 2024
All Titles
Title 26
Chapter I
Part 601
Subpart E - Subpart E—Conference and Practice Requirements
REQUIREMENTS FOR ALCOHOL, TOBACCO, AND FIREARMS ACTIVITIES
§ 601.521 - Requirements for conference and representation in conference.
§ 601.522 - Power of attorney.
§ 601.523 - Tax information authorization.
§ 601.524 - Execution and filing powers of attorney and tax information authorizations.
§ 601.525 - Certification of copies of documents.
§ 601.526 - Revocation of powers of attorney and tax information authorizations.
§ 601.527 - Other provisions applied to representation in alcohol, tobacco, and firearms activities.
§ 601.501 - Scope of rules; definitions.
§ 601.502 - Recognized representative.
§ 601.503 - Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
§ 601.504 - Requirements for filing power of attorney.
§ 601.505 - Revocation, change in representation and substitution or delegation of representative.
§ 601.506 - Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.
§ 601.507 - Evidence required to substantiate facts alleged by a recognized representative.
§ 601.508 - Dispute between recognized representatives of a taxpayer.
§ 601.509 - Power of attorney not required in cases docketed in the Tax Court of the United States.
authority:
5 U.S.C. 301
and 552
source:
32 FR 15990, Nov. 22, 1967, unless otherwise noted.
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