Title 26

PART 601

Part 601 - Statement Of Procedural Rules

PART 601 - STATEMENT OF PROCEDURAL RULES Authority:5 U.S.C. 301 and 552.

Subpart I also issued under 39 U.S.C. 3220.

Source:32 FR 15990, Nov. 22, 1967, unless otherwise noted.

26:22.0.1.1.2.1SUBPART A
Subpart A - General Procedural Rules
26:22.0.1.1.2.1.2.1SECTION 601.101
   601.101 Introduction.
26:22.0.1.1.2.1.2.2SECTION 601.102
   601.102 Classification of taxes collected by the Internal Revenue Service.
26:22.0.1.1.2.1.2.3SECTION 601.103
   601.103 Summary of general tax procedure.
26:22.0.1.1.2.1.2.4SECTION 601.104
   601.104 Collection functions.
26:22.0.1.1.2.1.2.5SECTION 601.105
   601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
26:22.0.1.1.2.1.2.6SECTION 601.106
   601.106 Appeals functions.
26:22.0.1.1.2.1.2.7SECTION 601.107
   601.107 Criminal investigation functions.
26:22.0.1.1.2.1.2.8SECTION 601.108
   601.108 Review of overpayments exceeding $200,000.
26:22.0.1.1.2.1.2.9SECTION 601.109
   601.109 Bankruptcy and receivership cases.
26:22.0.1.1.2.2SUBPART B
Subpart B - Rulings and Other Specific Matters
26:22.0.1.1.2.2.2.1SECTION 601.201
   601.201 Rulings and determinations letters.
26:22.0.1.1.2.2.2.2SECTION 601.202
   601.202 Closing agreements.
26:22.0.1.1.2.2.2.3SECTION 601.203
   601.203 Offers in compromise.
26:22.0.1.1.2.2.2.4SECTION 601.204
   601.204 Changes in accounting periods and in methods of accounting.
26:22.0.1.1.2.2.2.5SECTION 601.205
   601.205 Tort claims.
26:22.0.1.1.2.2.2.6SECTION 601.206
   601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.
26:22.0.1.1.2.3SUBPART C
Subpart C [Reserved]
26:22.0.1.1.2.4SUBPART D
Subpart D - Provisions Special to Certain Employment Taxes
26:22.0.1.1.2.4.2.1SECTION 601.401
   601.401 Employment taxes.
26:22.0.1.1.2.5SUBPART E
Subpart E - Conference and Practice Requirements
26:22.0.1.1.2.5.2SUBJGRP 2
   Requirements for Alcohol, Tobacco, and Firearms Activities
26:22.0.1.1.2.5.2.1SECTION 601.501
   601.501 Scope of rules; definitions.
26:22.0.1.1.2.5.2.2SECTION 601.502
   601.502 Recognized representative.
26:22.0.1.1.2.5.2.3SECTION 601.503
   601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
26:22.0.1.1.2.5.2.4SECTION 601.504
   601.504 Requirements for filing power of attorney.
26:22.0.1.1.2.5.2.5SECTION 601.505
   601.505 Revocation, change in representation and substitution or delegation of representative.
26:22.0.1.1.2.5.2.6SECTION 601.506
   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.
26:22.0.1.1.2.5.2.7SECTION 601.507
   601.507 Evidence required to substantiate facts alleged by a recognized representative.
26:22.0.1.1.2.5.2.8SECTION 601.508
   601.508 Dispute between recognized representatives of a taxpayer.
26:22.0.1.1.2.5.2.9SECTION 601.509
   601.509 Power of attorney not required in cases docketed in the Tax Court of the United States.
26:22.0.1.1.2.5.2.10SECTION 601.521
   601.521 Requirements for conference and representation in conference.
26:22.0.1.1.2.5.2.11SECTION 601.522
   601.522 Power of attorney.
26:22.0.1.1.2.5.2.12SECTION 601.523
   601.523 Tax information authorization.
26:22.0.1.1.2.5.2.13SECTION 601.524
   601.524 Execution and filing powers of attorney and tax information authorizations.
26:22.0.1.1.2.5.2.14SECTION 601.525
   601.525 Certification of copies of documents.
26:22.0.1.1.2.5.2.15SECTION 601.526
   601.526 Revocation of powers of attorney and tax information authorizations.
26:22.0.1.1.2.5.2.16SECTION 601.527
   601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.
26:22.0.1.1.2.6SUBPART F
Subpart F - Rules, Regulations, and Forms
26:22.0.1.1.2.6.3.1SECTION 601.601
   601.601 Rules and regulations.
26:22.0.1.1.2.6.3.2SECTION 601.602
   601.602 Tax forms and instructions.
26:22.0.1.1.2.7SUBPART G
Subpart G - Records (Note)
26:22.0.1.1.2.7.3.1SECTION 601.702
   601.702 Publication, public inspection, and specific requests for records.
26:22.0.1.1.2.8SUBPART H
Subpart H - Tax Counseling for the Elderly
26:22.0.1.1.2.8.3.1SECTION 601.801
   601.801 Purpose and statutory authority.
26:22.0.1.1.2.8.3.2SECTION 601.802
   601.802 Cooperative agreements.
26:22.0.1.1.2.8.3.3SECTION 601.803
   601.803 Program operations and requirements.
26:22.0.1.1.2.8.3.4SECTION 601.804
   601.804 Reimbursements.
26:22.0.1.1.2.8.3.5SECTION 601.805
   601.805 Miscellaneous administrative provisions.
26:22.0.1.1.2.8.3.6SECTION 601.806
   601.806 Solicitation of applications.
26:22.0.1.1.2.9SUBPART I
Subpart I - Use of Penalty Mail in the Location and Recovery of Missing Children
26:22.0.1.1.2.9.3.1SECTION 601.901
   601.901 Missing children shown on penalty mail.