[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7516-1]

[Page 571-572]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7516-1  Training and training aids on request.

    The Commissioner is authorized, within his discretion, upon written 
request, to admit employees and officials of any State, the Commonwealth 
of Puerto Rico, any possession of the United States, any political 
subdivision or instrumentality of any of the foregoing, the District of 
Columbia, or any foreign government to training

[[Page 572]]

courses conducted by the Internal Revenue Service, and to supply them 
with texts and other training aids. Requests for such training or 
training aids should be addressed to the Commissioner of Internal 
Revenue, Washington, D.C. 20224, Attention: A: T, except that requests 
involving officials or visitors of foreign governments should be 
addressed to the Commissioner of Internal Revenue, Washington, D.C. 
20224. Attention: C: FA. The Commissioner may require payment from the 
party or parties making the request of a reasonable fee not to exceed 
the cost of the training and training aids supplied pursuant to such 
request.