Title 26

PART 601 SUBPART E

Subpart E - Conference and Practice Requirements Authority:68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.

• Authority: 5 U.S.C. 301 and 552.
• 32 FR 15990, Nov. 22, 1967, unless otherwise noted.

26:22.0.1.1.2.5.2	SUBJGRP 2	Requirements for Alcohol, Tobacco, and Firearms Activities
26:22.0.1.1.2.5.2.1	SECTION 601.501	601.501 Scope of rules; definitions.
26:22.0.1.1.2.5.2.2	SECTION 601.502	601.502 Recognized representative.
26:22.0.1.1.2.5.2.3	SECTION 601.503	601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
26:22.0.1.1.2.5.2.4	SECTION 601.504	601.504 Requirements for filing power of attorney.
26:22.0.1.1.2.5.2.5	SECTION 601.505	601.505 Revocation, change in representation and substitution or delegation of representative.
26:22.0.1.1.2.5.2.6	SECTION 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.
26:22.0.1.1.2.5.2.7	SECTION 601.507	601.507 Evidence required to substantiate facts alleged by a recognized representative.
26:22.0.1.1.2.5.2.8	SECTION 601.508	601.508 Dispute between recognized representatives of a taxpayer.
26:22.0.1.1.2.5.2.9	SECTION 601.509	601.509 Power of attorney not required in cases docketed in the Tax Court of the United States.
26:22.0.1.1.2.5.2.10	SECTION 601.521	601.521 Requirements for conference and representation in conference.
26:22.0.1.1.2.5.2.11	SECTION 601.522	601.522 Power of attorney.
26:22.0.1.1.2.5.2.12	SECTION 601.523	601.523 Tax information authorization.
26:22.0.1.1.2.5.2.13	SECTION 601.524	601.524 Execution and filing powers of attorney and tax information authorizations.
26:22.0.1.1.2.5.2.14	SECTION 601.525	601.525 Certification of copies of documents.
26:22.0.1.1.2.5.2.15	SECTION 601.526	601.526 Revocation of powers of attorney and tax information authorizations.
26:22.0.1.1.2.5.2.16	SECTION 601.527	601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.

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