[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]