[Code of Federal Regulations] [Title 26, Volume 20] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR601.504] [Page 103-104] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents Subpart E_Conference and Practice Requirements Sec. 601.504 Requirements for filing power of attorney. (a) Situations in which a power of attorney is required. Except as otherwise provided in Sec. 601.504(b), a power of attorney is required by the Internal Revenue Service when the taxpayer wishes to authorize a recognized representative to perform one or more of the following acts on behalf of the taxpayer-- (1) Representation. (See Sec. Sec. 601.501(b)(10) and 601.501(b)(13).) (2) Waiver. Offer and/or execution of either (i) A waiver of restriction on assessment or collection of a deficiency in tax, or (ii) A waiver of notice of disallowance of a claim for credit or refund. (3) Consent. Execution of a consent to extend the statutory period for assessment or collection of a tax. (4) Closing agreement. Execution of a closing agreement under the provisions of the Internal Revenue Code and the regulations thereunder. (5) Check drawn on the United States Treasury. The authority to receive (but not endorse or collect) a check drawn on the United States Treasury must be specifically granted in a power of attorney. (The endorsement and payment of a check drawn on the United States Treasury are governed by Treasury Department Circular No. 21, as amended, 31 CFR part 240. Endorsement and payment of such check by any person other than the payee must be made under one of the special types of powers of attorney prescribed by Circular No. 21, 31 CFR part 240. For restrictions on the assignment of claims, see Revised Statute section 3477, as amended (31 U.S.C. 3727).) (6) Signing tax returns. The filing of a power of attorney does not authorize the recognized representative to sign a tax return on behalf of the taxpayer unless such act is both-- (i) Permitted under the Internal Revenue Code and the regulations thereunder (e.g., the authority to sign income tax returns is governed by the provisions of Sec. 1.6012-1(a)(5) of the Income Tax Regulations); and (ii) Specifically authorized in the power of attorney. (b) Situations in which a power of attorney is not required--(1) Disclosure of confidential tax information. The submission of a tax information authorization to request a disclosure of confidential tax information does not constitute practice before the Internal Revenue Service. (Such procedure is governed by the provisions of section 6103 of the Internal Revenue Code and the regulations thereunder.) Nevertheless, if a power of attorney is properly filed, the recognized representative also is authorized to receive and/or inspect confidential tax information concerning the matter(s) specified (provided the power of attorney places no limitations upon such disclosure). (2) Estate matter. A power of attorney is not required at a conference concerning an estate tax matter if the individual seeking to act as a recognized representative presents satisfactory evidence to Internal Revenue Service officials that he/she is-- (i) An individual described in Sec. 601.502(b); and (ii) The attorney of record for the executor, personal representative, or administrator before the court where the will is probated or the estate is administered. (3) Bankruptcy matters. A power of attorney is not required in the case of a trustee, receiver, or an attorney (designated to represent a trustee, receiver, or debtor in possession) appointed by a court having jurisdiction over a debtor. In such a case, Internal Revenue Service officials may require [[Page 104]] the submission of a certificate from the court having jurisdiction over the debtor showing the appointment and qualification of the trustee, receiver, or attorney and that his/her authority has not been terminated. In cases pending before a court of the United States (e.g., U.S. District Court or U.S. Bankruptcy Court), an authenticated copy of the order approving the bond of the trustee, receiver, or attorney will meet this requirement. (c) Administrative requirements of filing--(1) General. Except as provided in this section, a power of attorney (including the declaration of representative and any other required statement(s)) must be filed in each office of the Internal Revenue Service in which the recognized representative desires to perform one or more of the acts described in Sec. 601.504(a). (2) Regional offices. If a power of attorney (including the declaration of representative and any other required statement(s)) is filed with the office of a district director or with a service center which has the matter under consideration, it is not necessary to file a copy with the office of a regional commissioner which subsequently has the matter under consideration unless requested. (3) National Office. In case of a request for a ruling or other matter to be considered in the National Office, a power of attorney, including the declaration of representative and any other required statement(s), must be submitted with each request or matter. (4) Copy of power of attorney. The Internal Revenue Service will accept either the original or a copy of a power of attorney. A copy of a power of attorney received by facsimile transmission (FAX) also will be accepted. (d) Practice by correspondence. If an individual desires to represent a taxpayer through correspondence with the Internal Revenue Service, such individual must submit a power of attorney, including the declaration of representative and any other required statement(s), even though no personal appearance is contemplated. [56 FR 24007, May 28, 1991; 57 FR 27356, June 19, 1992]