Federal (United States) · Regulations
Subpart E — Conference and Practice Requirements
16 sections
16 sections
- 26 C.F.R. § 601.501Scope of rules; definitions.
- 26 C.F.R. § 601.502Recognized representative.
- 26 C.F.R. § 601.503Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
- 26 C.F.R. § 601.504Requirements for filing power of attorney.
- 26 C.F.R. § 601.505Revocation, change in representation and substitution or delegation of representative.
- 26 C.F.R. § 601.506Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.
- 26 C.F.R. § 601.507Evidence required to substantiate facts alleged by a recognized representative.
- 26 C.F.R. § 601.508Dispute between recognized representatives of a taxpayer.
- 26 C.F.R. § 601.509Power of attorney not required in cases docketed in the Tax Court of the United States.
- 26 C.F.R. § 601.521Requirements for conference and representation in conference.
- 26 C.F.R. § 601.522Power of attorney.
- 26 C.F.R. § 601.523Tax information authorization.
- 26 C.F.R. § 601.524Execution and filing powers of attorney and tax information authorizations.
- 26 C.F.R. § 601.525Certification of copies of documents.
- 26 C.F.R. § 601.526Revocation of powers of attorney and tax information authorizations.
- 26 C.F.R. § 601.527Other provisions applied to representation in alcohol, tobacco, and firearms activities.