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Title 26

Displaying title 26, up to date as of 10/14/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter H —Internal Revenue Practice
  4. Part 601 —Statement of Procedural Rules
  5. Subpart E   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter HInternal Revenue Practice600 – 899
Part 601Statement of Procedural Rules601.101 – 601.901
Subpart EConference and Practice Requirements601.501 – 601.527
§ 601.501Scope of rules; definitions.
§ 601.502Recognized representative.
§ 601.503Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
§ 601.504Requirements for filing power of attorney.
§ 601.505Revocation, change in representation and substitution or delegation of representative.
§ 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.
§ 601.507Evidence required to substantiate facts alleged by a recognized representative.
§ 601.508Dispute between recognized representatives of a taxpayer.
§ 601.509Power of attorney not required in cases docketed in the Tax Court of the United States.
Requirements for Alcohol, Tobacco, and Firearms Activities601.521 – 601.527
§ 601.521Requirements for conference and representation in conference.
§ 601.522Power of attorney.
§ 601.523Tax information authorization.
§ 601.524Execution and filing powers of attorney and tax information authorizations.
§ 601.525Certification of copies of documents.
§ 601.526Revocation of powers of attorney and tax information authorizations.
§ 601.527Other provisions applied to representation in alcohol, tobacco, and firearms activities.
eCFR Content