{"data":{"id":"us/26-cfr-601.526","jurisdiction":"us","citation":"26 CFR 601.526","heading":"Revocation of powers of attorney and tax information authorizations.","body":"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be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER H—INTERNAL REVENUE PRACTICE","PART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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d80853a33c018aed48074a122abfc886aaf0301f1b671f23e65d0a4773359431","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-601.525","next":"us/26-cfr-601.527"},"notice":"GroundRules: Original legal text. Not legal advice."}