GroundRules
26 CFR 601.526: Revocation of powers of attorney and tax information authorizations.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER H—INTERNAL REVENUE PRACTICE
- PART 601—STATEMENT OF PROCEDURAL RULES
- Subpart E—Conference and Practice Requirements
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be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.
Collected 2026-08-27T02:25:11Z. Source file · JSON