[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: 26CFR601.505]

[Page 104-105]
 
                       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. 601.505  Revocation, change in representation and substitution or 
delegation of representative.

    (a) By the taxpayer--(1) New power of attorney filed. A new power of 
attorney revokes a prior power of attorney if it is granted by the 
taxpayer to another recognized representative with respect to the same 
matter. However, a new power of attorney does not revoke a prior power 
of attorney if it contains a clause stating that it does not revoke such 
prior power of attorney and there is attached to the new power of 
attorney either--
    (i) A copy of the unrevoked prior power of attorney; or
    (ii) A statement signed by the taxpayer listing the name and address 
of each recognized representative authorized under the prior unrevoked 
power of attorney.
    (2) Statement of revocation filed. A taxpayer may revoke a power of 
attorney without authorizing a new representative by filing a statement 
of revocation with those offices of the Internal Revenue Service where 
the taxpayer has filed the power of attorney to be revoked. The 
statement of revocation must indicate that the authority of the first 
power of attorney is revoked and must be signed by the taxpayer. Also, 
the name and address of each recognized representative whose authority 
is revoked must be listed (or a copy of the power of attorney to be 
revoked must be attached).
    (b) By the recognized representative--(1) Revocation of power of 
attorney. A recognized representative may withdraw from representation 
in a matter in which a power of attorney has been filed by filing a 
statement with those offices of the Internal Revenue Service where the 
power of attorney to be revoked was filed. The statement must be signed 
by the representative and must identify the name and address of the 
taxpayer(s) and the matter(s) from which the representative is 
withdrawing.
    (2) Substitution or delegation of recognized representative. Any 
recognized representative appointed in a power of attorney may 
substitute or delegate authority under the power of attorney to another 
recognized representative if

[[Page 105]]

substitution or delegation is specifically permitted under the power of 
attorney. Unless otherwise provided in the power of attorney, a 
recognized representative may make a substitution or delegation without 
the consent of any other recognized representative appointed to 
represent the taxpayer in the same matter. A substitution or delegation 
if effected by filing the following items with offices of the Internal 
Revenue Service where the power of attorney has been filed--

    (i) Notice of substitution or delegation. A Notice of Substitution 
or Delegation is a statement signed by the recognized representative 
appointed under the power of attorney. The statement must contain the 
name and mailing address of the new recognized representative and, if 
more than one individual is to represent the taxpayer in the matter, a 
designation of which recognized representative is to receive notices and 
other written communications;

    (ii) Declaration of representative. A written declaration which is 
made by the new representative as required by Sec. 601.502(c); and

    (iii) Power of attorney. A power of attorney which specifically 
authorizes the substitution or delegation.


An employee of a recognized representative may not be substituted for 
his/her employer with respect to the representation of a taxpayer before 
the Internal Revenue Service unless the employee is a recognized 
representative in his/her own capacity under the provisions of Sec. 
601.502(b). However, even if such employee is not a recognized 
representative in his/her own capacity under the provisions of Sec. 
601.502(a), that individual may be authorized by the taxpayer under a 
tax information authorization to receive and/or inspect confidential tax 
information under the provisions of section 6103 of the Internal Revenue 
Code and the regulations thereunder.


[56 FR 24007, May 28, 1991, amended at 57 FR 27356, June 19, 1992]