Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter H - INTERNAL REVENUE PRACTICEPart 601 - STATEMENT OF PROCEDURAL RULESSubpart E - CONFERENCE AND PRACTICE REQUIREMENTS
REQUIREMENTS FOR ALCOHOL, TOBACCO, AND FIREARMS ACTIVITIES
Section 601.526 - Revocation of powers of attorney and tax information authorizations

26 C.F.R. § 601.526

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Current through October 31, 2024
Section 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be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.

26 C.F.R. §601.526

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