Publication 216

Statement of
Procedural Rules

Conference
and
Practice
Requirements
5

Sections 601.501 through 601.509
of Subpart E of Part 601 of Title
26 Code of Federal Regulations

Department
of the
Treasury

Internal
Revenue
Service

Publication 216 (Rev. 3-92)

For sale by the Superintendent of Documents
U.S. Government Printing Office
Washington, D.C. 20402
Cat. No. 46290K

Title 26 - Internal Revenue
Chapter I - Internal Revenue Service, Department of Treasury
Subchapter H - Internal Revenue Practice: Part 601 - Conference and Statement of Procedural Rules; Subpart E Conference and practice Requirements
This Publication contains the revision of Sections 601.501 through 601.509 of Subpart E, Part 601, Title 26, Code of
Federal Regulations appearing in 32 F. R. 13058, dated September 14, 1967, and includes the following amendments:
Amendment appearing in 33 F. R. 6825, dated May 4, 1968, which adds a new paragraph (b) (4) to Section
601.502 and revises paragraph (b) of Section 601.503.
Amendment appearing in 33 F. R. 17241, dated November 21, 1968, which revises paragraph (b) (4) and adds a
new subdivision (iv) to paragraph (c) (3) of Section 601.502. This amendment also revises paragraph (b) of
Section 601.505.
Amendment appearing in 34 F. R. 643 1, dated April 12, 1969, which revises so much of paragraph (c) (1) as
precedes subdivision (i) thereof, and paragraph (c) (2) (i) adds new paragraph (c) (5) to Section 601.502. This
amendment also revises paragraph (b) of Section 601.505.
Amendment appearing in 34 E R. 14603, dated September 19, 1969, which revises paragraph (a) of Section
601.501.

Amendment appearing in 37 F. R. 1016, dated January 21, 1972, which revises paragraph (a) of Section
601.501.

Amendment appearing in 41 F. R. 20883, dated May 21, 1976, which revises paragraph (b)(1)(ii) of section
601.504.
Amendment in 43 F. R. 53030, dated November 15, 1978, which revises paragraph (b) of section 601.505.
Amendment appearing in 45 F. R. 7257-7259 dated February 1, 1980, which revises Sections 601.501, 601.502, 601.503,
601.504, 601.505, 601.506, 601.507 and 601.509 by eliminating discriminatory language and bringing certain provisions of
the Statement of Procedural Rules up to date.
Amendment appearing in 46 F. R. 26055 dated May 11, 198 1, which revises paragraph (a) of Section 601.506.

Amendment appearing in 47 F. R. 39676 dated September 9, 1982, which adds a new subparagraph (b)(2) to
Section 601.502. Existing subparagraphs (2), (3), and (4), are redesignated (3), (4), and (5) respectively.
Amendments appearing in 49 F. R. 19650-19651 dated May 9, 1984 which revises Sections 601.502, 601.503,
601.504, and 601.506.
Amendments appearing in 56 F. R. 24001-24009 dated May 28, 1991 which revises Sections 601.501 through
601.509.

TABLE OF CONTENTS
SUBPART E.-CONFERENCE AND PRACTICE REQUIREMENTS
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 representatives; 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.
Subpart E-Conference and Practice
Requirements
§601.501 Scope of rules; definitions.
(a) Scope of rules. The rules prescribed in this subpart
concern, among other things, the representation of taxpayers before the Internal Revenue Service under the
authority of a power of attorney. These rules apply to all
offices of the Internal Revenue Service in all matters
under the jurisdiction of the Internal Revenue Service
and apply to practice before the Internal Revenue
Service (as defined in 31 CFR 10.2(a) and 10.7(a)(7)).
For special provisions relating to alcohol, tobacco, and
fire- arms activities, see §§601.521 through 601.527.
These rules detail the means by which a recognized
representative is authorized to act on behalf of a
taxpayer. Such authority must be evidenced by a power
of attorney and declaration of representative filed with
the appropriate office of the Internal Revenue Service. In
general, a power of attorney must contain certain
information concerning the taxpayer, the recognized
representative, and the specific tax matter(s) for which
the recognized representative is authorized to act. (See
§601.503(a).) A ''declaration of representative'' is a
written statement made by a recognized representative
that he/she is currently eligible to practice before the
Internal Revenue Service and is au- thorized to represent
the particular party on whose behalf he/she acts. (See
§601.502(b).)
(b) Definitions (l) Attorney-in-fact. An agent authorized by a principal under a power of attorney to perform certain specified act(s) or kinds of act(s) on behalf
of the principal.
(2) Centralized Authorization File (CAF) system. An
automated file containing information regarding the authority of an individual appointed under a power of attorney or a person designated under a tax information
authorization.

a power of attorney is delegated to another recognized
representative. After a delegation is made, both the
original recognized representative and the recognized
representative to whom a delegation is made will be
recognized to represent the taxpayer. (See
§601.505(b)(2).)
(6) Form 2848, ''Power of Attorney and Declaration of
Representative.'' The Internal Revenue Service power of
attorney form which may be used by a taxpayer who
wishes to appoint an individual to represent him/her before the Internal Revenue Service. (See §601.503(b)(1).)
(7) Matter. The application of each tax imposed by the
Internal Revenue Code and the regulations thereunder
for each taxable period constitutes a (separate) matter.
(8) Office of the Internal Revenue Service. The office
of each district director, the office of each service center,
the office of each compliance center, the office of each
regional commissioner, and the National Office
constitute separate offices of the Internal Revenue
Service.
(9) Power of attorney. A document signed by the taxpayer, as principal, by which an individual is appointed
as attomey-in-fact to perform certain specified act(s) or
kinds of act(s) on behalf of the principal. Specific types
of powers of attorney include the following(i) General power of attorney. The attorney-in-fact is
authorized to perform any or all acts the taxpayer can
perform.
(ii) Durable power of attorney. A power of attorney
which specifies that the appointment of the attomey-infact will not end due to either the passage of time (i.e.,
the authority conveyed will continue until the death of
the taxpayer) or the incompetency of the principal (e.g.,
the principal becomes unable or is adjudged incompetent
to perform his/her business affairs).

(3) Circular No. 230. Treasury Department Circular
No. 230 (codified at 31 CFR Part 10) which sets forth
the regulations governing practice before the Internal
Revenue Service.

(iii) Limited power of attorney. A power of attorney
which is limited in any facet (i.e., a power of attorney
authorizing the attorney -in -fact to perform only certain
specified acts as contrasted to a general power of
attorney authorizing the representative to perform any
and all acts the taxpayer can perform).

(4) Declaration of representative. (See §601.502(b).)
(5) Delegation of authority. An act performed by a
recognized representative whereby authority given under

(10) Practice before the Internal Revenue Service.
Practice before the Internal Revenue Service
encompasses all matters connected with presentation to
the Internal Revenue Service or any of its personnel

2
relating to a taxpayer's rights, privileges, or liabilities
under laws or regulations administered by the Internal
Revenue Service. Such presentations include the
preparation and filing of necessary documents,
correspondence with and communications to the Internal
Revenue Service, and the representation of a taxpayer at
conferences, hearings, and meetings.
(See 31 CFR 10.2(a).)
(11) Principal. A person (i.e., taxpayer) who appoints
an attomey-in-fact under a power of attorney.
(12) Recognized representative. An individual who is
recognized to practice before the Internal Revenue Service under the provisions of §601.502.
(13) Representation. Acts performed on behalf of a
taxpayer by a representative in practice before the Internal Revenue Service. (See §601.501(b)(10).) However,
any person may prepare a tax return, may appear as a
witness for the taxpayer before the Internal Revenue
Service, or furnish information at the request of the
Internal Revenue Service or any of its officers or
employees. (See 31 CFR 10.7(c).)
(14) Substitution of representative. An act performed
by an attomey-in-fact whereby authority given under a
power of attorney is transferred to another recognized
representative. After a substitution is made, only the
newly recognized representative will be considered the
tax- payer's representative. (See §601.505(b)(2).)
(15) Tax information authorization. A document
signed by the taxpayer authorizing any individual or
entity (e.g., corporation, partnership, trust or
organization) designated by the taxpayer to receive
and/or inspect confidential tax return information in a
specified matter. (See section 6103 of the Internal
Revenue Code and the regulations there-under.)
(c) Conferences--(I) Scheduling. The Internal Revenue Service encourages the discussion of any Federal
tax matter affecting a taxpayer. Conferences may be offered only to taxpayers and/or their recognized representative(s) acting under a valid power of attorney. As
a general rule, such conferences will not be held without
previous arrangement. However, if a compelling reason
is shown by the taxpayer that an immediate conference
should be held, the Internal Revenue Service official(s)
responsible for the matter has the discretion to make an
exception to the general rule.
(2) Submission of information. Every written protest,
brief, or other statement the taxpayer or recognized representative Wishes to be considered at any conference
should be submitted to or filed with the appropriate Internal Revenue Service official(s) at least five business
days before the date of the conference. If the taxpayer
or the representative is unable to meet this requirement,
arrangement should be made with the appropriate Intemal Revenue Service official for a postponement of
the conference to a date mutually agreeable to the parties. The taxpayer or the representative remains free to
submit additional or supporting facts or evidence within
a reasonable time after the conference.
§601.502 Recognized representative.
A recognized representative is an individual who is
appointed as an attomey-in-fact under a power of attor-

ney and is a member of one of the categories described
in §601.502(a) and who files a declaration of representative, as described in §601.502(b).
(a) Categories (1) Attorney. Any individual who is a
member in good standing of the bar of the highest court
of any state, possession, territory, commonwealth, or the
District of Columbia;
(2) Certified public accountant. Any individual who is
duly qualified to practice as a certified public accountant
in any state, possession, territory, commonwealth, or the
District of Columbia;
(3) Enrolled agent. Any individual who is enrolled to
practice before the Internal Revenue Service and is in
active status pursuant to the requirements of Circular
No. 230 (31 CFR Part 10);
(4) Enrolled actuary. Any individual who is enrolled
as an actuary by and is in active status with the Joint
Board for the Enrollment of Actuaries pursuant to 29
U.S.C. 1242.
(5) Other individuals. (i) Temporary recognition.
Any individual who is granted temporary recognition as
an enrolled agent by the Director of Practice (See 31
CFR 10.5(c).)
(ii) Practice based on a relationship or special status
with a taxpayer. Any individual authorized to represent a
taxpayer with whom/which a special relationship exists
(31 CFR 10.7(a)(1) through (6)). (For example, an individual may represent another individual who is his/her
regular full-time employer or a member of his/her immediate family; an individual who is a bona fide officer
or regular full-time employee of a corporation or certain
other organizations may represent that entity.)
(iii) Unenrolled return preparer. Any individual not
otherwise eligible to practice before the Internal Revenue Service who signs a return as having prepared it for
a taxpayer, or who prepared a return with respect to
which the instructions or regulations do not require that
the return be signed by the preparer. The acts which an
unenrolled return preparer may perform are limited to
representation of a taxpayer before revenue agents and
examining officers of the Examination Division in the
offices of District Director with respect to the tax liability of the taxpayer for the taxable year or period covered
by a return prepared by the unenrolled return preparer
(31 CFR 10.7(a)(7)).
(iv) Special appearance. Any individual who, upon
written application, is authorized by the Director of Prac
tice to represent a taxpayer in a particular matter (See
31CFR 10.7(b).)
(b) Declaration of representative. A recognized representative must attach to the power of attorney a written
declaration (e.g., Part 11 of Form 2848) stating the following
(1) I am not currently under suspension or disbarment
from practice before the Internal Revenue Service;
(2) 1 am aware of the regulations contained in Treasury
Department Circular No. 230, (31 CFR Part 10),
concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others);
(3) 1 am authorized to represent the taxpayer(s) identified in the power of attorney; and

3
(4) I am an individual described in 26 CFR 601.502(a).
If an individual is unable to make such declaration,
he/she may not engage in representation of a taxpayer
before the Internal Revenue Service or perform the acts
described in §601.504(a)(2) through (6).
§601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority
to substitute other requirements.
(a) Requirements. A power of attorney must contain
the following information
(1) name and mailing address of the taxpayer;
(2) identification number of the taxpayer (i.e., social
security number and/or employer identification number);
(3) employee plan number (if applicable);
(4) name and mailing address of the recognized
representative(s);
(5) description of the matter(s) for which representation is authorized which, if applicable, must include
(i) the type of tax involved;
(ii) the Federal tax form number;
(iii) the soecific year(s)/period(s) involved; and
(iv) in estate matters, decedent's date of death; and
(6) a clear expression of the taxpayer's intention concerning the scope of authority granted to the recognized
representative(s).
(b) Acceptable power of attorney documents (I)Form
2848. A properly completed Form 2848 satisfies the requirements for both a power of attorney (as described in
§601.503(a)) and a declaration of representative (as described in §601.502(b)).
(2) Other documents. The Internal Revenue Service
will accept a power of attorney other than Form 2848
provided such document satisfies the requirements of
§601.503(a). However, for purposes of processing such
documents onto the Centralized Authorization File (see
§601.506(d)), a completed Form 2848 must be attached.
(In such situations, Form 2848 is not the operative
power of attorney and need not be signed by the
taxpayer. How- ever, the Declaration of Representative
must be signed by the representative.)
(3) Special provision. The Internal Revenue Service
will not accept a power of attorney which fails to include the information required by §601.503(a)(1)
through (5). If a power of attorney fails to include some
or all of the information required by such section, the
attorney- in-fact can cure this defect by executing a
Form 2848 (on behalf of the taxpayer) which includes
the missing information. Attaching a Form 2848 to a
copy of the original power of attorney will validate the
original power of attorney (and will be treated in all
circumstances as one signed and filed by the taxpayer)
provided the following conditions are satisfied
(i) The original power of attorney contemplates authorization to handle, among other things, Federal tax matters, (e.g., the power of attorney includes language to the
effect that the attorney-in-fact has the authority to perform any and all acts); and
(ii) The attorney-in-fact attaches a statement (signed
under penalty of perjury) to the Form 2848 which states
that the original power of attorney is valid under the
laws of the governing jurisdiction.

(4) Other categories of powers of attorney. Categories
of powers of attorney not addressed in these rules (e.g.,
durable powers of attorney) will be accepted by the Intemal Revenue Service provided such documents satisfy
the requirements of §601.503(b)(2) or (3).
(c) Signatures. Internal Revenue Service officials may
require a taxpayer (or such individual(s) required or authorized to sign on behalf of a taxpayer) to submit appropriate identification or evidence of authority. Except
when Form 2848 (or its equivalent) is executed by an
attomey-in-fact under the provisions of §601.503(b)(3),
the individual who must execute a Form 2848 depends
on the type of taxpayer involved
(1) Individual taxpayer. In matter(s) involving an
individual taxpayer, a power of. attorney must be signed
by such individual.
(2) Husband and wife. In matters involving a joint
return the following rules apply
(i) Joint representation. In the case of any matter
concerning a joint return in which both husband and
wife are to be represented by the same representative(s),
the power of attorney must be executed by both husband
and wife.
(ii) Individual representation. In the case of any
matter concerning a joint return in which both husband
and wife are not to be represented by the same
recognized representative(s), the power of attorney must
be executed by the spouse who is to be represented.
However, the recognized representative of such spouse
cannot perform any act with respect to a tax matter that
the spouse being represented cannot perform alone.
(3) Corporation. In the case of a corporation, a power
of attorney must be executed by an officer of the corporation having authority to legally bind the corporation,
who must certify that he/she has such authority.
(4) Association. In the case of an association, a power
of attorney must be executed by an officer of the association having authority to legally bind the association,
who must certify that he/she has such authority.
(5) Partnership. In the case of a partnership, a power
of attorney must be executed by all partners, or if executed in the name of the partnership, by the partner or
partners duly authorized to act for the partnership, who
must certify that he/she has such authority.
(6) Dissolved partnership. In the case of a dissolved
partnership, each of the former partners must execute a
power of attorney. However, if one or more of the former partners is deceased, the following provisions apply
(i) The legal representative of each deceased
partner(s) (or such person(s) having legal control over
the disposition of partnership interest(s) and/or the share
of partner- ship asset(s) of the deceased partner(s)) must
execute a power of attorney in the place of such
deceased partner(s). (See §601.503(c)(6)(ii).)
(ii) Notwithstanding §601.503(c)(6)(i), if the law of
the governing jurisdiction provides that such partner(s)
has exclusive right to control or possession of the firm's
assets for the purpose of winding down its affairs, the
signature(s) of the surviving partner(s) alone will be sufficient. (If the surviving partner(s) claims exclusive right
to control or possession of the firm's assets for the putpose of winding down its affairs, Internal Revenue Ser-

4
vice officials may require the submission of a copy of or
a citation to the pertinent provisions of the law of the
governing jurisdiction upon which the surviving
partner(s) relies.)
(d) Fiduciaries. In general, when a fiduciary is involved in a tax matter, a power of attorney is not required. Instead Form 56, ''Notice Concerning Fiduciary
Relationship'' should be filed. Types of taxpayers for
which fiduciaries act are
(1) Dissolved corporation (i) Appointed trustee. In the
case of a dissolved corporation, Form 56, ''Notice
Concerning Fiduciary Relationship,'' should be filed by
the liquidating trustee(s), if one or more have been appointed, or by the trustee(s) deriving authority under a
law of the jurisdiction in which the corporation was organized. If there is more than one trustee, all must join
unless it is established that fewer than all have authority
to act in the matter under consideration. Internal Revenue Service officials may require the submission of a
properly authenticated copy of the instrument and/or citation to the law under which the trustee derives his/her
authority. If the authority of the trustee is derived under
the law of a jurisdiction, Internal Revenue Service officials may require a statement (signed under penalty of
perjury) setting forth the facts required by the law as a
condition precedent to the vesting of authority in said
trustee and stating that the authority of the trustee has
not been terminated.
(ii) No appointed trustee. If there is no appointed
trustee, a Form 56, ''Notice Concerning Fiduciary
Relationship,'' should be filed by the stockholder(s)
holding a majority of the voting stock of the corporation
as of the date of dissolution. Internal Revenue Service
officials may require submission of a statement showing
the total number of outstanding shares of voting stock as
of the date of dissolution, the number of shares held by
each signatory to a power of attorney, the date of
dissolution,and a representation that no trustee has been
appointed.
(2) Insolvent taxpayer In the case of an insolvent taxpayer, Form 56, ''Notice Concerning Fiduciary Relationship,'' should be filed by the trustee, receiver, or attorney
appointed by the court. Internal Revenue Service officials may require the submission of a certified order or
document from the court having jurisdiction over the
insolvent taxpayer which shows the appointment and
qualification of the trustee, receiver, or attorney and that
his/her authority has not been terminated. In cases pending before a court of the United States (e.g., U.S. District
Court or U.S. Bankruptcy Court), an authenticated copy
of the order approving the bond of the trustee, receiver,
or attorney will meet this requirement.
(3) Deceased taxpayers (i) Executor, personal representative- or administrator. In the case of a deceased
taxpayer, a Form 56, ''Notice Concerning Fiduciary
Relationship,'' should be filed by the executor, personal
rep- resentative or administrator if one has been
appointed and is responsible for disposition of the matter
under consideration. Internal Revenue Service officials
may require the submission of a short-form certificate
(or authenticated copy of letters testamentary or letters
of administration) showing that such authority is in full
force

and effect at the time the Form 56, ''Notice Concerning
Fiduciary Relationship,'' is filed.
(ii) Testamentary trustee(s). In the event that a trustee
is acting under the provisions of a will, a Form 56,
''Notice Concerning Fiduciary Relationship,'' should be
filed by the trustee, unless the executor, personal representative or administrator has not been discharged and is
responsible for disposition of the matter. Internal Revenue Service officials may require either the submission
of evidence of the discharge of the executor and appointment of the trustee or other appropriate evidence of the
authority of the trustee.
(iii) Residuary legatee(s). If no executor, administrator, or trustee named under the will is acting or responsible for disposition of the matter and the estate has been
distributed to the residuary legatee(s), a Form 56, ''Notice Concerning Fiduciary Relationship,'' should be filed
by the residuary legatee(s). Internal Revenue Service officials may require the submission of a statement from
the court certifying that no executor, administrator, or
trustee named under the will is acting or responsible for
disposition of the matter, naming the residuary
legatee(s), and indicating the proper share to which each
is entitled.
(iv) Distributee(s). In the event that the decedent died
intestate and the administrator has been discharged and
is not responsible for disposition of the matter (or none
was ever appointed), a Form 56, ''Notice Concerning
Fiduciary Relationship,'' should be filed by the distributee(s). Internal Revenue Service officials may require the submission of evidence of the discharge of the
administrator (if one had been appointed) and evidence
that the administrator is not responsible for disposition
of the matter. It also may require a statement(s) signed
under penalty of perjury (and such other appropriate evidence as can be produced) to show the relationship of
the individual(s) who sign the Form 56, ''Notice Concerning Fiduciary Relationship,'' to the decedent and the
right of each signer to the respective shares of the assets
claimed under the law of the domicile of the decedent.
(4) Taxpayer for whom a guardian or other fiduciary
has been appointed. In the case of a taxpayer for whom
a guardian or other fiduciary has been appointed by a
court of record, a Form 56, ''Notice Concerning Fiduciary Relationship,'' should be filed by the fiduciary. Internal Revenue Service officials may require the
submission of a court certificate or court order showing
that the individual who executes the Form 56, ''Notice
Concerning Fiduciary Relationship,'' has been appointed
and that his/her appointment has not been terminated.
(5) Taxpayer who has appointed a trustee. In the case
of a taxpayer who has appointed a trustee, a Form 56,
''Notice Concerning Fiduciary Relationship,'' should be
filed by the trustee. Internal Revenue Service officials
may require the submission of documentary evidence of
the authority of the trustee to act. Such evidence may be
either a copy of a properly executed trust instrument or a
certified copy of extracts from the trust instrument,
showing
(i) The date of the instrument;
(ii) That it is or is not of record in any court;
(iii) The names of the beneficiaries;

5
(iv) The appointment of the trustee, the authority
granted, and other information as may be necessary to
show that such authority extends to Federal tax matters;
and
(v) That the trust has not been terminated and the
trustee appointed therein is still legally acting as such.
In the event that the trustee appointed in the original
trust instrument has been replaced by another trustee,
documentary evidence of the appointment of the new
trustee must be submitted.
(e) Commissioner's authority to substitute other
requirements for power of attorney. Upon application
of a taxpayer or a recognized representative, the
Commissioner of Internal Revenue may substitute a
requirement(s) other than provided herein for a power
of attorney as evidence of the authority of the
representative.
§601.504 Requirements for filing power of
attorney.
(a) Situations in which a power of attorney is
required. Except as otherwise provided in §601.504(b), a
power of attorney is required by the Internal Revenue
Service when the taxpayer wishes to authorize a
recognized representative to perform one or more of the
following acts on behalf of the taxpayer
(1) Representation. (see §§601.501(b)(10) and
601.501 (b)(I 3).)
(2) Waiver Offer and/or execution of either
(i) a waiver of restriction on assessment or collection
of a deficiency in tax, or
(ii) a waiver of notice of disallowance of a claim for
credit or refund.
(3) Consent. Execution of a consent to extend the
statutory period for assessment or collection of a tax.
(4) Closing agreement. Execution of a closing agreement under the provisions of the Internal Revenue Code
and the regulations thereunder.
(5) Check drawn on the United States Treasury. The
authority to receive (but not endorse or collect) a check
drawn on the United States Treasury must be
specifically granted in a power of attorney. (The
endorsement and payment of a check drawn on the
United States Treasury are governed by Treasury
Department Circular No. 21, as amended, 31 Part CFR
240.) Endorsement of such check by any person other
than the payee must be made under one of the special
types of powers of attorney prescribed by Circular No.
21, as amended, (31 CFR Part 240). For restrictions on
the assignment of claims, see Revised Statute section
3477, as amended (31 U.S.C. 3727).)
(6) Signing tax returns. The filing of a power of attorney does not authorize the recognized representative to
sign a tax return on behalf of the taxpayer unless such
act is both
(i) permitted under the Internal Revenue Code and the
regulations thereunder (e.g., the authority to sign income
tax returns is governed by the provisions of section
1.6012-1 (a)(5) of the Income Tax Regulations); and
(ii) specifically authorized in the power of attorney.
(b) Situations in which a power of attorney is not
required (l) Disclosure of confidential tax return information. The submission of a tax information authoriza-

tion to request the disclosure of confidential tax return
information does not constitute practice before the
Internal Revenue Service. (Such procedure is governed
by the provisions of section 6103 of the Internal
Revenue Code and the regulations thereunder.)
Nevertheless, if a power of attorney is properly filed, the
recognized representative also is authorized to receive
and/or inspect confidential tax return information
concerning the matter(s) specified in the power of
attorney (provided the power of attorney places no
limitations upon such disclosure).
(2) Estate matter. A power of attorney is not required
at a conference concerning an estate tax matter if the
individual seeking to act as a recognized representative
presents satisfactory evidence to Internal Revenue Service officials that he/she is
(i) an individual described in §601.502(a); and
(ii) the attorney of record for the executor, personal
representative, or administrator before the court where
the will is probated or the estate is administered
(3) Bankruptcy matters. A power of attorney is not
required in the case of a trustee, receiver, or an attorney
(designated to represent a trustee, receiver, or debtor in
possession) appointed by a court having jurisdiction over
a debtor. In such a case, Internal Revenue Service officials may require the submission of a certificate from the
court having jurisdiction over the debtor showing the
appointment and qualification of the trustee, receiver, or
.attorney and that his/her authority has not been terminated. In cases pending before a court of the United
States (e.g., U.S. District Court or U.S. Bankruptcy
Court), an authenticated copy of the order approving the
bond of the trustee, receiver, or attorney will meet this
requirement.
(c) Administrative requirements of filing (I)
General. Except as provided in this section, a power of
attorney (including the declaration of representative and
any other required statement(s)) must be filed in each
office of the Internal Revenue Service in which the
recognized repre- sentative desires to perform one or
more of the acts described in §601.504(a).
(2) Regional offices. If a power of attorney (including
the declaration of representative and any other required
statenient(s)) is filed with the office of a district director
or with a service center which has the matter under consideration, it is not necessary to file a copy with the
office of a regional commissioner which subsequently
has the matter under consideration unless requested.
(3) National Office. In case of a request for a ruling or
other matter to be considered in the National Office, a
power of attorney, including the declaration of representative and any other required statement(s), must be submitted with each request or matter.
(4) Copv of power of attornev. The Internal Revenue
Service will accept either the original or a copy of a
power of attorney. A copy of a power of attorney received by facsimile transmission (FAX) also will be accepted.
(d) Practice by correspondence. If an individual desires to represent a taxpayer through correspondence
with the Internal Revenue Service, such individual must
submit a power of attorney, including the declaration of

6
representative and any other required statement(s), even
though no personal appearance is contemplated.
§601.505 Revocation, change in representation and
substitution or delegation of representative.
(a) By the taxpayer (I) New power of attorney filed.
A new power of attorney revokes a prior power of attorney if it is granted by the taxpayer to another recognized
representative with respect to the same matter. However,
a new power of attorney does not revoke a prior power
of attorney if it contains a clause stating that it does not
revoke such prior power of attorney and there is attached
to the new power of attorney either
(i) a copy of the unrevoked prior power of attorney; or
(ii) a statement signed by the taxpayer listing the
name and address of each recognized representative
authorized under the prior unrevoked power of attorney.
(2) Statement of revocation filed. A taxpayer may
revoke a power of attorney without authorizing a new
representative by filing a statement of revocation with
those offices of the Internal Revenue Service where the
tax- payer has filed the power of attorney to be revoked.
The statement of revocation must indicate that the
authority of the first power of attorney is revoked and
must be signed by the taxpayer. Also, the name and
address of each recognized representative whose
authority is revoked must be listed (or a copy of the
power of attorney to be revoked must be attached).
(b) By the recognized representative
(1)
Revocation of power of attorney. A recognized
representative may withdraw from representation in a
matter in which a power of attorney has been filed by
filing a statement with those offices of the Internal
Revenue Service where the power of attorney to be
revoked was filed. The statement must be signed by the
representative and must identify the name and address of
the taxpayer(s) and the matter(s) from which the
representative is withdrawing.
(2) Substitution or delegation of recognized representative. Any recognized representative appointed in a
power of attorney may substitute or delegate authority
under the power of attorney to another recognized representative if substitution or delegation is specifically permitted under the power of attorney. Unless otherwise
provided in the power of attorney, a recognized representative may make a substitution or delegation without
the consent of any other recognized representative appointed to represent the taxpayer in the same matter. A
substitution or delegation is effected by filing the following items with offices of the Internal Revenue Service where the power of attorney has been filed

(i) Notice of substitution or delegation. A Notice of
Substitution or Delegation is a statement signed by the
recognized representative appointed under the power of
attorney. The statement must contain the name and mailing address of the new recognized representative and, if
more than one individual is to represent the taxpayer in
the matter, a designation of which recognized representative is to receive notices and other written communications;

(ii) Declaration of representative. A written declaration which is made by the new representative as required
by §601.502(b); and

(iii) Power of attorney. A power of attorney which
specifically authorizes the substitution or delegation.
An employee of a recognized representative may not
be substituted for his/her employer with respect to the
representation of a taxpayer before the Internal Revenue
Service unless the employee is a recognized representative in his/her own capacity under the provisions of
§601.502(a). However, even if such employee is not a
recognized representative in his/her own capacity under
the provisions of §601.502(a), that individual may be
authorized by the taxpayer under a tax information authorization to receive and/or inspect confidential tax return information under the provisions of section 6103 of
the Internal Revenue Code and the regulations thereunder.
§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.

(a) General. Any notice or other written communication (or a copy thereof) required or permitted to be given
to a taxpayer in any matter before the Internal Revenue
Service must be given to the taxpayer and, unless restricted by the taxpayer, to the representative according
to the following procedures
(1) If the taxpayer designates more than one recognized representative to receive notices and other written
communications, it will be the practice of the Internal
Revenue Service to give copies of such to two (but not
more than two) individuals so designated.
(2) In a case in which the taxpayer does not designate
which recognized representative is to receive notices, it
will be the practice of the Internal Revenue Service to
give notices and other communications to the first
recognized representative appointed on the power of
attorney.
(3) Failure to give notice or other written
communication to the recognized representative of a
taxpayer will not affect the validity of any notice or other
written communication delivered to a taxpayer.
Unless otherwise indicated in the document, a power
of attorney other than Form 2848 will be presumed to
grant the authority to receive notices or other written
communication (or a copy thereof) required or permitted
to be given to a taxpayer in any matter(s) before the
Internal Revenue Service to which the power of attorney
pertains.
(b) Cases where taxpayer may be contacted directly.
Where a recognized representative has unreasonably delayed or hindered an examination, collection or investigation by failing to furnish, after repeated requests,
nonprivileged information necessary to the examination,
collection or investigation, the Internal Revenue Service
employee conducting the examination, collection or investigation may request the pen-nission of his/her immediate supervisor to contact the taxpayer directly for
such information.
(1) Procedure. If such permission is granted, the case
file will be documented with sufficient facts to show
how the examination, collection or investigation was being delayed or hindered. Written notice of such permis-

7
sion, briefly stating the reason why it was granted, will
be given to both the recognized representative and the
taxpayer together with a request of the taxpayer to supply such nonprivileged information. (See section 752 1
(c) of the Internal Revenue Code and the regulations
there-under.)
(2) Effect of direct notification. Permission to by-pass
a recognized representative and contact a taxpayer directly does not automatically disqualify an individual to
act as the recognized representative of a taxpayer in a
matter. However, such information may be referred to
the Director of Practice for possible disciplinary proceedings under Circular No. 230, (31 CFR Part 10).
(c) Delivery of a check drawn on the United States
Treasury-(I) General. A check drawn on the United
States Treasury (e.g., a check in payment of refund of
internal revenue taxes, penalties, or interest, see
§601.504(a)(5)) will be mailed to the recognized representative of a taxpayer provided that a power of attorney
is filed containing specific authorization for this to be
done.
(2) Address of recognized representative. The check
will be mailed to the address of the recognized representative listed on the power of attorney unless such recognized representative notifies the Internal Revenue
Service in writing that his/her mailing address has been
changed.
(3) Authorization of more than one recognized representative. In the event a power of attorney authorizes
more than one recognized representative to receive a
check on the taxpayer's behalf, and such representatives
have different addresses, the Internal Revenue Service
will mail the check directly to the taxpayer, unless a
statement (signed by all of the recognized representatives so authorized) is submitted which indicates the address to which the check is to be mailed.
(4) Cases in litigation. The provisions of §601.506(c)
concerning the issuance of a tax refund do not apply to
the issuance of a check in payment of claims which have
been either reduced to judgment or settled in the course
(or as a result) of litigation.
(d) Centralized Authorization File (CAF) system-(I)
Information recorded onto the CAF system. Information
from both powers of attorney and tax information authorizations is recorded onto the CAF system. Such information enables Internal Revenue Service personnel who
do not have access to the actual power of attorney or tax
information authorization to(i) deten-nine whether a recognized representative or
a designee is authorized by a taxpayer to receive and/or
inspect confidential tax return information;
(ii) determine, in the case of a recognized representative, whether that representative is authorized to perform
the acts set forth in §601.504(a); and
(iii) send copies of computer generated notices and
communications to a recognized representative or a designee so authorized by the taxpayer.
(2) CAF number. A Centralized Authorization File
(CAF) number generally will be issued to(i) a recognized representative who files a power of
attorney and a written declaration of representative; or
(ii) a designee authorized under a tax information authorization.

The issuance of a CAF number does not indicate that a
person is either recognized or authorized to practice
before the Internal Revenue Service. Such determination
is made under the provisions of Circular No. 230, (31
CFR Part 10). The purpose of the CAF number is to
facilitate the processing of a power of attorney or a tax
information authorization submitted by a recognized representative or a designee. A recognized representative or
a designee should include the same CAF number on
every power of attorney or tax information authorization
filed. However, because the CAF number is not a substantive requirement (i.e., as listed in §601.503(a)), a tax
information authorization or power of attorney which
does not include such number will not be rejected based
on the absence of a CAF number.
(3) Tax matters recorded on CAF Although a power
of attorney or tax information authorization may be filed
in all matters under the jurisdiction of the Internal Revenue Service, only those documents which meet each of
the following criteria will be recorded onto the CAF
system(i) Specific tax period. Only documents which concem a matter(s) relating to a specific tax period will be
recorded onto the CAF system. A power of attorney or
tax information authorization filed in a matter unrelated
to a specific period (e.g., the 100% penalty for failure to
pay over withholding taxes imposed by section 6672 of
the Internal Revenue Code, applications for an employer
identification number, and requests for a private letter
ruling pertaining to a proposed transaction) cannot be
recorded onto the CAF system.
(ii) Future three-year limitation. Only documents
which concern a tax period that ends no later than three
years after the date a power of attorney is received by
the Internal Revenue Service will be recorded onto the
CAF system. For example, a power of attorney received
by the Internal Revenue Service on August 1, 1990,
which indicates that the authorization applies to Forms
941 for the quarters ended December 31, 1990 through
Decem- ber 31, 2000, will be recorded onto the CAF
system for the applicable tax periods which end no later
than July 31, 1993 (i.e., three years after the date of
receipt by the Internal Revenue Service).
(iii) Documentsfor prior tax periods. Documents
which concern any tax period which has ended prior to
the date on which a power of attorney is received by the
Internal Revenue Service will be recorded onto the CAF
system provided that matters concerning such years are
under consideration by the Internal Revenue Service.
(iv) Limitation on the number of representatives recorded onto the CAF system. No more than three representatives appointed under a power of attorney or three
persons designated under a tax information authorization
will be recorded onto the CAF system. If more than
three representatives are appointed under a power of attorney or more than three persons are designated under a
tax information authorization, only the first three names
will be recorded onto the CAF system.
The fact that a power of attorney or tax information
authorization cannot be recorded onto the CAF system is
not determinative of the (current or future) validity of
such document. For example, a power of attorney or tax

8

information authorization which concerns tax periods
that end more than three years from the date of receipt
by the Internal Revenue Service is not invalid for the
period(s) not recorded onto the CAF system. Such power
of attorney or tax information authorization may be
resubmitted at a later date.
§601.507 Evidence required to substantiate facts alleged by a recognized representative.
The Internal Revenue Service may require a
recognized representative to submit all documentary
evidence required to substantiate alleged facts (except
that of a supplementary or incidental character) over a
declara- tion (signed under penalty of perjury) that the
recog- nized representative prepared or reviewed such
documentary evidence and that to the best of his/her
knowledge or belief the facts contained therein are true.
In any case in which a recognized representative is unable or unwilling to declare his/her own knowledge that
the facts are true and correct, the Internal Revenue Service may require the taxpayer to make such a declaration
under penalty of perjury.
§601.508 Dispute between recognized representatives
of a taxpayer.
Where there is a dispute between two or more recognized representatives concerning who is entitled to rep-

resent a taxpayer in a matter pending before the Internal
Revenue Service (or to receive a check drawn on the United
States Treasury), the Internal Revenue Service will not
recognize any of the disputing representatives. However, if the
contesting recognized representatives designate one or more of
their number under the terms of an agreement signed by all,
the Internal Revenue Service will recognize such designated
recognized representative(s) upon receipt of a copy of such
agreement according to the terms of the power of attorney.

§601.509 Power of attorney not required in cases
docketed in the Tax Court of the United States.
The petitioner and the Commissioner of Internal Revenue stand in the position of parties litigant before a
judicial body in a case docketed in the Tax Court of the
United States. The Tax Court has its own rules of practice and procedure and its own rules respecting admission to practice before it. Accordingly, a power of
attorney is not required to be submitted by an attorney of
record in a case which is docketed in the Tax Court.
Correspondence in connection with cases docketed in the
Tax Court will be addressed to the attorney of record
before the Court. However, a power of attorney is
required to be submitted by an individual other than the
attorney of record in any matter before the Internal
Revenue Service concerning a docketed case.

(Section 7805 of the Internal Revenue Code of 1986 (68A Stat. 917; 26 U.S.C. 7805) and 5 U.S.C. 301)
(SEAL)

FRED T. GOLDBERG, JR.
Commissioner of Internal Revenue

(As published in the issue of the Federal Register for May 28, 1991, 56 F. R. 24001-24009).

* U.S. GOVERNMENT PRINTING OFFICE: 1998 615-015/61844