26 CFR Subpart E
Conference and Practice Requirements
June 25, 2020
§
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
Topic
Requirements for Alcohol, Tobacco, and Firearms Activities
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