[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: 26CFR601.509]

[Page 108]
 
                       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. 601.509  Power of attorney not required in cases docketed in the 
Tax Court of the United States.

    The petitioner and the Commissioner of Internal Revenue stand in the 
position of parties litigant before a judicial body in a case docketed 
in the Tax Court of the United States. The Tax Court has its own rules 
of practice and procedure and its own rules respecting admission to 
practice before it. Accordingly, a power of attorney is not required to 
be submitted by an attorney of record in a case which is docketed in the 
Tax Court. Correspondence in connection with cases docketed in the Tax 
Court will be addressed to counsel of record before the Court. However, 
a power of attorney is required to be submitted by an individual other 
than the attorney of record in any matter before the Internal Revenue 
Service concerning a docketed case.

[56 FR 24009, May 8, 1991]

       Requirements for Alcohol, Tobacco, and Firearms Activities