SUBPART E—Conference and Practice Requirements (§601.501 to §601.527)
- 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.