26 CFR 601.526 - Revocation of powers of attorney and tax information authorizations.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Subpart E [§ 601.501 - § 601.527]

§ 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be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.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]

authority: 5 U.S.C. 301 and 552

source: 32 FR 15990, Nov. 22, 1967, unless otherwise noted.

cite as: 26 CFR 601.526