26 CFR Part 601 - Subpart E - Conference and Practice Requirements
- § 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.
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Requirements for Alcohol, Tobacco, and Firearms Activities (§§ 601.521 - 601.527)
- § 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.
Authority:
68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.