Title 26, Part 601 — Statement of Procedural Rules
42 sections
Section 601.101
Introduction.
Section 601.102
Classification of taxes collected by the Internal Revenue Service.
Section 601.103
Summary of general tax procedure.
Section 601.104
Collection functions.
Section 601.105
Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Section 601.106
Appeals functions.
Section 601.107
Criminal investigation functions.
Section 601.108
Review of overpayments exceeding $200,000.
Section 601.109
Bankruptcy and receivership cases.
Section 601.201
Rulings and determinations letters.
Section 601.202
Closing agreements.
Section 601.203
Offers in compromise.
Section 601.204
Changes in accounting periods and in methods of accounting.
Section 601.205
Tort claims.
Section 601.206
Certification required to obtain reduced foreign tax rates under income tax treaties.
Section 601.401
Employment taxes.
Section 601.501
Scope of rules; definitions.
Section 601.502
Recognized representative.
Section 601.503
Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
Section 601.504
Requirements for filing power of attorney.
Section 601.505
Revocation, change in representation and substitution or delegation of representative.
Section 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.
Section 601.507
Evidence required to substantiate facts alleged by a recognized representative.
Section 601.508
Dispute between recognized representatives of a taxpayer.
Section 601.509
Power of attorney not required in cases docketed in the Tax Court of the United States.
Section 601.521
Requirements for conference and representation in conference.
Section 601.522
Power of attorney.
Section 601.523
Tax information authorization.
Section 601.524
Execution and filing powers of attorney and tax information authorizations.
Section 601.525
Certification of copies of documents.
Section 601.526
Revocation of powers of attorney and tax information authorizations.
Section 601.527
Other provisions applied to representation in alcohol, tobacco, and firearms activities.
Section 601.601
Rules and regulations.
Section 601.602
Tax forms and instructions.
Section 601.702
Publication, public inspection, and specific requests for records.
Section 601.801
Purpose and statutory authority.
Section 601.802
Cooperative agreements.
Section 601.803
Program operations and requirements.
Section 601.804
Reimbursements.
Section 601.805
Miscellaneous administrative provisions.
Section 601.806
Solicitation of applications.
Section 601.901
Missing children shown on penalty mail.