Subpart E—Conference and Practice Requirements

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 601
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9. Subpart E

Contents

• 601.501
  § 601.501 Scope of rules; definitions.
• 601.502
  § 601.502 Recognized representative.
• 601.503
  § 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
• 601.504
  § 601.504 Requirements for filing power of attorney.
• 601.505
  § 601.505 Revocation, change in representation and substitution or delegation of representative.
• 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.
• 601.507
  § 601.507 Evidence required to substantiate facts alleged by a recognized representative.
• 601.508
  § 601.508 Dispute between recognized representatives of a taxpayer.
• 601.509
  § 601.509 Power of attorney not required in cases docketed in the Tax Court of the United States.
• Requirements for Alcohol, Tobacco, and Firearms Activities
  Requirements for Alcohol, Tobacco, and Firearms Activities Sections 601.521–601.527