U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 601Subpart E - Subpart E—Conference and Practice Requirements

REQUIREMENTS FOR ALCOHOL, TOBACCO, AND FIREARMS ACTIVITIES
§ 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.
§ 601.501 - Scope of rules; definitions.
§ 601.502 - Recognized representative.
§ 601.503 -
§ 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.
© 2016 GovRegs | About | Disclaimer | Privacy