Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 601--STATEMENT OF PROCEDURAL RULES
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Introduction. |
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Classification of taxes collected by the Internal Revenue Service. |
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Summary of general tax procedure. |
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Collection functions. |
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Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. |
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Appeals functions. |
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Criminal investigation functions. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
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Review of overpayments exceeding $200,000. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
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Bankruptcy and receivership cases. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
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Rulings and determinations letters. |
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Closing agreements. |
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Offers in compromise. |
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Changes in accounting periods and in methods of accounting. |
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Tort claims. |
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Certification required to obtain reduced foreign tax rates under income tax treaties. |
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Employment taxes.
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Scope of rules; definitions. |
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Recognized representative. |
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Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements. |
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Requirements for filing power of attorney. |
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Revocation, change in representation and substitution or delegation of representative. |
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Notices to be given to recognized representative; direct contact with taxpayer; delivery of a check drawn on the United States Treasury to recognized representative. |
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Evidence required to substantiate facts alleged by a recognized representative. |
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Dispute between recognized representatives of a taxpayer. |
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Power of attorney not required in cases docketed in the Tax Court of the United States. |
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Requirements for conference and representation in conference. |
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Power of attorney. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.523 |
Tax information authorization. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.524 |
Execution and filing powers of attorney and tax information authorizations. |
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Certification of copies of documents. |
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![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.526 |
Revocation of powers of attorney and tax information authorizations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.527 |
Other provisions applied to representation in alcohol, tobacco, and firearms activities. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
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Rules and regulations. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.602 |
Tax forms and instructions. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.702 |
Publication, public inspection, and specific requests for records. |
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![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.801 |
Purpose and statutory authority. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.802 |
Cooperative agreements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.803 |
Program operations and requirements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.804 |
Reimbursements. |
![TEXT](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/TEXT.gif) |
![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.805 |
Miscellaneous administrative provisions. |
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Solicitation of applications. |
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![PDF](https://webarchive.library.unt.edu/eot2008/20090112182741im_/http://www.access.gpo.gov/images/PDF.gif) | 601.901 |
Missing children shown on penalty mail. |