2004 CFR Title 26, Volume 20

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 601--STATEMENT OF PROCEDURAL RULES
	601.101	Introduction.
	601.102	Classification of taxes collected by the Internal Revenue Service.
	601.103	Summary of general tax procedure.
	601.104	Collection functions.
	601.105	Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
	601.106	Appeals functions.
	601.107	Criminal investigation functions.
	601.108	Review of overpayments exceeding $200,000.
	601.109	Bankruptcy and receivership cases.
	601.201	Rulings and determinations letters.
	601.202	Closing agreements.
	601.203	Offers in compromise.
	601.204	Changes in accounting periods and in methods of accounting.
	601.205	Tort claims.
	601.206	Certification required to obtain reduced foreign tax rates under income tax treaties.
	601.401	Employment taxes.
	601.501	Scope of rules; definitions.
	601.502	Recognized representative.
	601.503	Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
	601.504	Requirements for filing power of attorney.
	601.505	Revocation, change in representation and substitution or delegation of representative.
	601.506	Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative.
	601.507	Evidence required to substantiate facts alleged by a recognized representative.
	601.508	Dispute between recognized representatives of a taxpayer.
	601.509	Power of attorney not required in cases docketed in the Tax Court of the United States.
	601.521	Requirements for conference and representation in conference.
	601.522	Power of attorney.
	601.523	Tax information authorization.
	601.524	Execution and filing powers of attorney and tax information authorizations.
	601.525	Certification of copies of documents.
	601.526	Revocation of powers of attorney and tax information authorizations.
	601.527	Other provisions applied to representation in alcohol, tobacco, and firearms activities.
	601.601	Rules and regulations.
	601.602	Tax forms and instructions.
	601.702	Publication, public inspection, and specific requests for records.
	601.801	Purpose and statutory authority.
	601.802	Cooperative agreements.
	601.803	Program operations and requirements.
	601.804	Reimbursements.
	601.805	Miscellaneous administrative provisions.
	601.806	Solicitation of applications.
	601.901	Missing children shown on penalty mail.