[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: 26CFR601.508]

[Page 107]
 
                       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. 601.508  Dispute between recognized representatives of a taxpayer.

    Where there is a dispute between two or more recognized 
representatives concerning who is entitled to represent a taxpayer in a 
matter pending before the Internal Revenue Service (or to receive a 
check drawn on the United States Treasury), the Internal Revenue Service 
will not recognize any party. However, if the contesting recognized 
representatives designate one or more of their number under the terms of 
an agreement signed by all, the Internal Revenue Service will recognize 
such designated recognized representatives upon receipt of a copy of 
such agreement according to the terms of the power of attorney.

[56 FR 24009, May 28, 1991]

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