Subpart E—Conference and Practice Requirements

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