Subpart E—Conference and Practice Requirements
26 C.F.R. Part 601 — Statement Of Procedural Rules · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 601.501 Scope of rules; definitions.
- § 601.502 Recognized representative.
- § 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's…
- § 601.504 Requirements for filing power of attorney.
- § 601.505 Revocation, change in representation and substitution or delegation of…
- § 601.506 Notices to be given to recognized representative; direct contact with…
- § 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…
- § 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…
Requirements for Alcohol, Tobacco, and Firearms Activities¶
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