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Introduction

SECTION 23. EFFECTIVE DATE

Internal Revenue Bulletin 2012-34 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general. This revenue procedure is effective November 19, 2012.

.02 Grandfather rule. A power of attorney on Form 2848, Power of Attorney and Declaration of Representative, or other document that satisfies the requirements

of § 601.503(a) of the Statement of Procedural Rules, that was submitted to the Service on or before April 27, 1998, will be treated as an Authorization for purposes of this revenue procedure, even though it does not comply with section 6.02 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2012-34
Internal Revenue Bulletin 2012-34

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