Conference and Practice Requirements

Statement of
Procedural Rules

Conference
and
Practice
Requirements
Sections 601501 through 601.509
of Subpart E of Part 601 of
Ttle 26 Code of Federal Regulations

Department
of the

Treasuv
Internal
Revenue
Sewice

Publication 2 16 (Rev. 3-92)

wprccrnr~tiueand any uther rcqutrrd 4iltement(s), e v e n

~ h w g hm p w m l d p p a n s e 11 r.on~empl;r!ed.
Revwallon. change in repmntaticwr and
substitution or dtlcgihtlon of qrtsentativt.

$601505

(3) 8-v r
k rmp.vrr--( I) #Mewprrwpr of arrorney bird.
A new power of a t t a y revokes a prior p e r o€ attorney if it is grand by thc taxpayer to another m g n i t e d
repmentafive with respael to the samt mantr. However,
a new power of attorney d m not RY&C a prior pwcr
of attmncy if it canlains a c l a w slating that i t dms not
revoke such prim powcr of attorney and t k r t is attached
to (bc rmtw powr of aaomcy e~ther(i) a copy of the m v o k c d priw power d ammy;
( r i ) a statcrnent sigwd by tk wppr listing Ihe name
and address of each recognized rrptesenmrlveauthorized
un&r the priw unrrvDLred power of atwrnty.
( 2 ) Smt&wnt ufrevocarion filed, A taxpayer may rev& a p
w
rd 8 ~ m e w
y i t l w ~ audKlcrzing
~t
r n t w rep
resrnlativeby filing a statement of revwith rhose
o f h s of the Inremal Rtvcnuc Strvks whcte tht taxpayer ha^ 6lod the power of attorney to b re~vkd.The
smtcment. of remust i n d j ~ a
that
~ t
k authority '
.of tho 6mt pow- of a t m y is n v U and mast be
s i m by the turpycr. A h . the n a m and 8ddresJ of
eadr
representarive whore surhoriry is revoked
r n d be i i d (w a capy of tbe power of attwney to be
ctvol:cd must be amhed).
(b)By the mognirtd r e p r c i c n t a t i ~ lR) ~ v ~ c a l i o n
u / p o w r r cf attorney. A mcbgni2td m m I B t j v t may
withdraw lram rep~estntationin a mamr in which a
power of u t m y has t e n hlcd by filing a statmrmt
with m a n of the LwmPL +vmut S m i a where
the power of a m y tu bc revoked was mtd. l l w scatem d must be s i g d by the leprtstntaLivcarbd mrtlt idtntrfy the mum and address of tt* taxpyds) and the
m m s ) fmm which the lepresmtntive is witkhwing.
(2)SWw'onw &Ifgation cf mcognhcd rrprrsenrdw. A n y recqlred rtpre~cnrativa-tad
in a
p w e r of aitomcy may ~ R & u &ar
d t y
underthpowcrofsnoraey t a ~ ~ z e d ~ r
senlative if su&RLtloa m d e k g a h is spscificdy permined under t h pow=
~
of atttmtey. U d m oaherwist

pmvided in the p o w of attormy, a -iwd
rtpred v e may mYe a subdhrtion w dtkgabn w i h t
rhc m
t of auy odwt recogaid rcpltsenlati~z
ap
pointad m rcps#nu t
k mxpycr in tht oame mnntr. A
subdtuth
h cffalod by filing ths following items with o f k u of the Jntcr~J
Revenue Service where tbt power oCamMmy has k e n filak
[i) Nadcr of substilutim w &Icgpl& A Notice of
Suhtituriwr rn Ddeguicn ir I stu~mcrws i g d by the
rmognized rqnwntative appointed under thc p&of
attmey. The s t a t e m t mUSt conWn h me ud mailing &&ss of tht new recognized r e p r e j c n d v e and. if
mom han one individual is lo represent h e b p y t r in
the matter. a designation of which m o g n i d representative i s 10m i v e notices and othtr written w m u n i c a -

rims:
(iil D~rlorolion<
rp,nre~enrati~~e.
,I
A written dcclatation whkh is made by the new representa~iveas required
by $641 .SO?(b): ~ n t l

( ! t i ) Pon,tv t , J - t , t ! o ~ - r I ~ v .
J)Oaer (11' dHt)m~.yahich
ryruihcally authorizes che *uhxtirut~unt)r sielegat~r~n.
An employee of a recogni~edreprcwntzrdvt. nray not
be subriru~rdfor hisher emplo)rr with reiwc to the
represrnn~iunof a taxpayer before the Internat Revenue
Service units the employee is a recognized eprescnralive in hifier own capacity under the provisions or
gM11.502Ia). Huwcvcr. cvcn if s ~ employh
i s not a
mcmgnized mpmntativt in hislhet own capacity u&r
Ihe pmvisimu of §601.502(a). that ~individulm y be
avhxized by the W ~ ) I C T under a lax infwnion UU-

I

I

,I
'

;
/
:

1

thorizaticm to rcctive andlor inspect confidential tru return infmuim under the pmvisions of xctian 6103 of
the Internal Revenue C+ wd the regulations thereun-

;

;

dcr*

I

/

~olirrrto bt given c magoitrd r c p w
m h H v e ; d i d -tad
with taxpayer; dellvery
at SI c k k &awn MI tb U m i t d S b t Treasury
~
to
rtpremtptivr.

I
I
I

(a) Gcneml. Any notice ot other writaen c o m u n h - 1
tion (or a copy h e r d ) tr@
OT perrnirred lo bc given J
tw s twpaya in any matter befmthe Inlmral Rcvtnue I
Scnice rnw be given to the laxpayer and. unkss re- i
sbktd by Ihe w p , to the rcpcxnrprire m i g
to rht fdlowing M
ure+
(~)Ithet9rplyer~ip0nmrwet)uaemap
n h d repmmtative M ~
notices
F and Mtrcr w r l h i
cwmndcahom. it will be the prcticc of the: inormpl )
Rcvtnue Service to give c o p k of such to two (but nor ;
moss than NO) i m j i v h d s so d c s i p k d
(2) In a m e in which the tupayer h s not designate '
which tecognizad nprcsentasive is to M v e m u ,It
will k dre prscticc of t
k Internal Revmuc Servict to I
nive notice^ 40 t h communications to the drS m e - I
nized mpsmt&w

- i d

on i
h power of ortwncy.

0)Failure to give mtia w other written communica
"

/

rim lo the
rrpeea&vc of 0 h p a y t r wiU
nor a t k t Ihe validrty ofwy notkc w a hwritten ~ 4 n rnuniePrimd t l i v d to 8 wpaycl:
eUnlpttlenvi4a M i c a d in the document, a p w u !
of attmnq othet Itw Form 2848 will be pstsumed m
g m t the a u b r i t y to w i v e nmfccs ur other wricoen
mmmnisdm (aa cupy Ihtmt3r e q u M a
lo be given ID a laxpyor in m y matteHs) More the i
Internal R e v n u e Scrvice to whkh tht power of aaomcy 1

i

pertains.

(b) C m s when tatpayer may be cantacid dinctly.
Wbm a recogmid ~ c p h x n W v chas un~tamtddyQclay& or hinan examination, collection w i m d gation by failing to furnish, attar r e p c a d q u e s t s .
nmprivilegd informati* necessary to the examination.
cdlcerion or i n v a t i g a t i ~t
.k hhhal Rcvmut Scrvice
employee conducring thc examination. ~ ~ l l c d i own in- ,
vatigarion may r c q w t the permission of histkt immediae supenism to con-t
the taxpayer directly for1
such information.
I
I ,
( 11 ~ r 0 c t d ~ t tf
V .such pcrmissi~
i s granted. h e c a ~
file will k documented with sufticient facu to show
how lhc cnmf~lim.
colkfl~m
or invcslrgsrion was k .
inp delayed or hindered. Wrltien notice of \uch Wrrni~-\

I

P

n r c c . W a n t Crmrr*raiancrr 9 in Ihc daslllcd m~l
a u ~ m r ud
b *lI br avulabk m prdm u h fumM as
asrgrrd 10 h m . T h e m r t o i m d &c %-run d Ihc

rcnt~uritatlonI! m ulilutr onr
h r n k k m r r d Lmtrnml kt-.

ntr to ad in rhc prepznlwm ui rerhnut!rulingr
C-rnlssnnrr
ID 5upci.bu lor
Ihc -!rn
ruvrwr d lhc h r c r u
vhrn thr rtolpwuatim

hc thrd &van!

wtste*Gq

+mrgvtrirlcr

5

7805.

Rules and rrylatiorrr

(a) Authorization--hccpl
whet* such a u l h r i ~I S
this title to any pcmn other ~ h a n
an
e x p r t s s l y given
officer or employec of rhe Trearuv k p a r t m t h t thc
Secrccav shall prescnbr J1 needful rules and rcgula
rims for the cnforccmcnr o f this tlrle. ~ncfudingatl
rules and mgulatrons as may he necessary
r e a s m of
any Bltcrnlion of Law In relatron to internal rcvenut

(b) Retrwctivig or rrgulntimns.[ j ) I n general.-Ercept

t
k %cur!

&a

nth

d iht T m w q
y m x r k r h l o abo

lw in plan

KO. 1 and

w my

wr lonh rn m i o a 5w d that
lhc bum~ncalilmiul*zlr om
Th* prmlwon
cnabli lht Chmrrnaa d ~ h Cirtt
t
Srrvrct
ramrnbrribn gl ihr PrtudcnL ~r ~ h r . c l u
ma, k. ro fu ralcr d pat
Iw t h d ~ c m
r CLLU VI 6( r a ~ ~ , w + b l ~ s~n
l TI~IC
d UauI(~aum
ACI of 1949 lor ~ r &GSlih-hrrnc.cn the standard%oft
k claslttca.
l a w 50 p ~ ~ n ~ t
\
&I+ ffpantta%unnal r h h r t d mQrr pla* \o
I v t l l he pui lntn C t l r ~ as
l
m n h I! 1% pnwblr ID ds xl urthomi d~srupl~~E
rhr r n n r r n u c u
dltcibm rrl rrwcnur h n %o 1 whl rn ul?trcnt h i rffalrut In I U
t7rtrcn no Iatcr than Ocrcrnlvr I fP5L
,
wt.

d R c < ~ol rhe rrotpaniz,llronr pvcdrd for rn R r o r p a n w
IKHI
Rip \ c
1 of 197.' vhll m a i c p % u h l c+m
b r n r l ~ r sIn hmpl-cc
r*CdarUrr,hn and qeratulnr r h l c h ma* bC ch+epentd ro p d u c f rub,
lrmual rarlnp. ~n b l u r t vcarr
M
e U V U I ~ I&odd nrn br chptclcd
lo bt rcncirrd p an rmrncd~alrrcductbm I" txpcndreurr hr thr Burcau
m Imrrnlj Rctcrruc h r m an mprmcrl rcwic ro ahc p b l u .nd a
Rorc C ~ ~ ~ C WC~IItctmn
DI
of ~ C - C ~ U C

Thr rakunp

shrub0 br c ~ p h a r i r drhal rlmhlion h p h n 4 ' ~1 al thc o l l ~ c b o f
mlltclsn
-hen wjdt on no
p f e l ~ a u cdm r~chror p r r n t r a l
"phi d an, l a r a v e l ' m e ahdlnrur~or utlrrr?b p1.n \ o I %dl nrr
h l l r h a m r q h h prrulce<% pow6 dutbrl ~ r n r n b h ~ ~Irrhrl~lbcr
~c~.
W v a l ~ ~ nLWr nrhcr a m ( * I r ? r h , ~ 3 n a r 310~bn%

''~'v''~dn~b:~r

l (IF

as o t h c w i ~pmuidcd

io

this subsection. nu rcmprav. pmposcd. or final
rceulation rela~ingto [he internal revenue laws shall
apply to any taxahlc pcrid cndlng before the earl;est of the followine dater:
(A) Thr datt on which such rtpht~onis tiled
with the Federal Rceistcr.
IB) In the caw of any final rcgula~~on~ h datt
c
on which any proposed or temporary rcgulatiwr t o
which such Snal regularion relates WIS filed with
the Federal Rcgfitcr.
iCj Tha date on which any norim substantially
dcscrhbm@rhc e~pccrcdcontents of an) tcmporan.
proposed. ot final reeularion is w e d to the pub
lic.

12) Exception iw promptly issued rcgu1atiws.Parapraph (I) shall not apply to rc_eulations Iilcd or
issued within I t i months ol rhc d r ~ c
of ihc ennctmenl

of the sratuloT pravision ro which the reeulation
relates
(3) Prevmtiun or abuse.-The
S e c r e t a r y ma! prorhar an! regularion mav t a k c eKcct ot apply
reiroactivelv to prevtnr abuse.
14) Curroclion or proceduml d ~ I ~ r r r . - T h e Secrr
ran mav prov~de that an! r e g u l a i i o n md! appl!
re~roacr~vel!
rn c o r r e c t a prucedurat defect in rhr
l E < U a n f t of an\ p r i o r r r p u l a r r ~ n
\,ldc

(5) Internal regu1ationr.-The I ~ m r t a t l u nof parae r d p h ( I) s h a l l nu! applr to an! r r p u l a t l n o r e l a r ~ n rI D
~ n f e r n d lTrzaqun D~partnient plaits. pracllces. tlr
prucrdurr\.

I"

) or kinds of act(s) on behalf of the

principal.
(2) Ccnrraliacd Autborifation File (CiLF) s-vsrem. An automated file contaiaing information regardinr the authority of a penon appointed undcr a p w e r of
ntrorney ot designated under r tax information auchoriza~ion.
(3) Circu&r No.230.Treasury Department Circular No. 230 codilitd at 31
CFR part 10, which Ktr forth the regulations governing practice before the Internal

Revenue Scrvicc.

(4) Dethmrion of r e p m n t a t i v t . (Sn 3 601.5OZ(c).)

(5) Dckgath dautharity. An act performed by a recogaid rtprtstntativt
whtttby authrity givcn undcr a power of attorney is dekgated t o another recognized
rtprestntatlve. After a detgrtic-n b made. both the original r ~ o @ i t t drepresentative
and the rccognizd represtntotive to whom a delegation u madt will b rtcognitcd t o
rtprcstnt the tarpayer. (Set Q601.505IbHZ).)

144,408 Re& 6WM(dnl)

o 1992,-C

#wing

hIrr