Part 601 — Statement of Procedural Rules
Subpart A — General Procedural Rules
- § 601.101— Introduction.
- § 601.102— Classification of taxes collected by the Internal Revenue Service.
- § 601.103— Summary of general tax procedure.
- § 601.104— Collection functions.
- § 601.105— Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
- § 601.106— Appeals functions.
- § 601.107— Criminal investigation functions.
- § 601.108— Review of overpayments exceeding $200,000.
- § 601.109— Bankruptcy and receivership cases.
Subpart B — Rulings and Other Specific Matters
Subpart D — Provisions Special to Certain Employment Taxes
Subpart E — Conference and Practice Requirements
- § 601.501— Scope of rules; definitions.
- § 601.502— Recognized representative.
- § 601.503— Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
- § 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.
- § 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.