26 CFR § 601.526 - Revocation of powers of attorney and tax information authorizations.

---
identifier: "/us/cfr/t26/s601.526"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 601.526 - Revocation of powers of attorney and tax information authorizations."
title_number: 26
title_name: "Internal Revenue"
section_number: "601.526"
section_name: "Revocation of powers of attorney and tax information authorizations."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "H"
subchapter_name: "INTERNAL REVENUE PRACTICE"
part_number: "601"
part_name: "STATEMENT OF PROCEDURAL RULES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 552."
regulatory_source: "32 FR 15990, Nov. 22, 1967, unless otherwise noted."
cfr_part: "601"
---


# 601.526 Revocation of powers of attorney and tax information authorizations.

The revocation of the authority of a representative covered by a power of attorney or tax information authorization filed in an office of the Bureau of Alcohol, Tobacco, and Firearms shall in no case be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.

[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]