[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: 26CFR601.524]

[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. 601.524  Execution and filing powers of attorney and tax information 
authorizations.

    (a) Time of filing. A copy of the power of attorney must be filed in 
each office (that is, office of a regional regulatory administrator and 
Office of the Director, Bureau of Alcohol, Tobacco, and Firearms), in 
which a document specified in Sec. 601.522, covered by the power of 
attorney, is required to be filed, or in which the representative 
desires to perform one or more of the acts enumerated in paragraph 
(c)(1) of Sec. 601.502. If a power of attorney covering an act 
otherwise requiring the filing of a tax information authorization has 
not been filed, a copy of the tax information authorization must be 
filed in each office in which the representative inspects or receives 
confidential information, or, where acts requiring a power of attorney 
or a tax information authorization are handled by correspondence, the 
representative should enclose a copy of the power or authorization with 
the initial correspondence. However, where a power of attorney or tax 
information authorization is on file with the regional regulatory 
administrator in the Bureau of Alcohol, Tobacco, and Firearms, an 
additional copy thereof will not be required in the office of the 
regional counsel of the same region.
    (b) Execution. The power of attorney required by Sec. 601.522, or 
tax information authorization required by Sec. 601.523, shall be 
executed in the manner prescribed in paragraph (b) of Sec. 601.504; 
shall indicate all acts to which it relates; should contain the mailing 
address of the representative; and, if more than one representative is 
authorized to perform the same acts on behalf of the industry member or 
other person, a designation as to which representative is to receive 
notices and other written communications. For rules relating to the 
mailing of notices or other written communications to a representative, 
see Sec. 601.506.
    (c) Attestation and corporate seal. In the case of a corporation, a 
power of attorney filed with an officer of the Bureau of Alcohol, 
Tobacco, and Firearms must be attested by the secretary and the 
corporate seal must be affixed. If the officer who signs the power of 
attorney is also the secretary, another officer of the corporation, 
preferably the president, vice president, or treasurer, must also sign 
the power of attorney so that two different individuals' signatures 
appear thereon. If the corporation has no seal, a certified copy of a 
resolution duly passed on by the board of directors of the corporation 
authorizing the execution of powers of attorney should be attached.
    (d) Acknowledgment. A power of attorney filed with an office of the 
Bureau of Alcohol, Tobacco, and Firearms must be acknowledged, 
witnessed, or certified as provided in paragraph (d) of Sec. 601.504.

[32 FR 15990, Nov. 22, 1967, as amended at 34 FR 6432, Apr. 12, 1969; 45 
FR 7259, Feb. 1, 1980]