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Part 601
FEDERAL · 26 CFR
Part 601 — Statement of Procedural Rules
42 sections · Title 26: Internal Revenue
§ 601.101
Introduction.
§ 601.102
Classification of taxes collected by the Internal Revenue Service.
§ 601.103
Summary of general tax procedure.
§ 601.104
Collection functions.
§ 601.105
Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
§ 601.106
Appeals functions.
§ 601.107
Criminal investigation functions.
§ 601.108
Review of overpayments exceeding $200,000.
§ 601.109
Bankruptcy and receivership cases.
§ 601.201
Rulings and determinations letters.
§ 601.202
Closing agreements.
§ 601.203
Offers in compromise.
§ 601.204
Changes in accounting periods and in methods of accounting.
§ 601.205
Tort claims.
§ 601.206
Certification required to obtain reduced foreign tax rates under income tax treaties.
§ 601.401
Employment taxes.
§ 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.
§ 601.601
Rules and regulations.
§ 601.602
Tax forms and instructions.
§ 601.702
Publication, public inspection, and specific requests for records.
§ 601.801
Purpose and statutory authority.
§ 601.802
Cooperative agreements.
§ 601.803
Program operations and requirements.
§ 601.804
Reimbursements.
§ 601.805
Miscellaneous administrative provisions.
§ 601.806
Solicitation of applications.
§ 601.901
Missing children shown on penalty mail.