[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: 26CFR601.522]

[Page 108-109]
 
                       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. 601.522  Power of attorney.

    Except as otherwise provided in this section, a power of attorney, 
or copy thereof, will be required for a representative of a principal 
(a) to perform the acts specified in paragraph (c)(1) of Sec. 601.502; 
or (b) to sign any application, bond, notice, return, report, or other 
document required by, or provided for in, regulations issued pursuant to 
chapter 51 (Distilled Spirits, Wines, and Beer), Chapter 52 (Cigars, 
Cigarettes, and Cigarette Papers and Tubes), and chapter 53 (Machine 
Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue 
Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol 
Administration Act, which is filed with or acted on by (1) the office of 
a regional regulatory administrator in the Bureau of Alcohol, Tobacco, 
and Firearms, or (2) the Director, Bureau of Alcohol, Tobacco, and 
Firearms. The power of attorney may be executed on Form 1534, copies of 
which may be obtained from the regional regulatory administrator in the 
Bureau of Alcohol, Tobacco, and Firearms. A power of attorney will not 
be required for a person authorized to sign on behalf of the principal 
by articles of incorporation, bylaws, or a board of directors, where an 
acceptable copy of such authorization is on file in the office of the 
regional regulatory administrator or of the Director. A power of 
attorney filed under the provisions of this section may cover one or 
more acts for which a power of attorney is required and will continue in 
effect with respect to such acts until revoked as provided in Sec. 
601.526. The exceptions to the requirements for a power of attorney 
contained in paragraph (c) (3)

[[Page 109]]

and (4) of Sec. 601.502 are applicable to powers of attorney under this 
section.

[34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7259, Feb. 1, 1980]