[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: 26CFR601.526]

[Page 110]
 
                       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. 601.526  Revocation of powers of attorney and tax information 
authorizations.

    The revocation of the authority of a representative covered by a 
power of attorney or tax information authorization filed in an office of 
the Bureau of Alcohol, Tobacco, and Firearms shall in no case be 
effective prior to the giving of written notice to the proper official 
that the authority of such representative has been revoked.

[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]