[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: 26CFR601.523]

[Page 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. 601.523  Tax information authorization.

    Where any of the acts specified in paragraph (c)(2)(i) of Sec. 
601.502 are to be performed by a representative, and a power of attorney 
for such representative has not been filed, a tax information 
authorization, or copy thereof, will be required. The authorization may 
be executed on Form 1534-A, copies of which may be obtained from the 
regional regulatory administrator in the Bureau of Alcohol, Tobacco, and 
Firearms. Such authorization may cover one or more of the acts for which 
a tax information authorization 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 tax information authorization, 
provided in paragraphs (c) (3) and (4) of Sec. 601.502, are applicable 
to such authorizations under this section.

[34 FR 6432, Apr. 12, 1969]