Part 601 - Statement of Procedural Rules  


Subpart A - General Procedural Rules
§ 601.101 - Introduction.
§ 601.102 - Classification of taxes collected by the Internal Revenue Service.
§ 601.103 - Summary of general tax procedure.
§ 601.104 - Collection functions.
§ 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
§ 601.106 - Appeals functions.
§ 601.107 - Criminal investigation functions.
§ 601.108 - Review of overpayments exceeding $200,000.
§ 601.109 - Bankruptcy and receivership cases.
Subpart B - Rulings and Other Specific Matters
§ 601.201 - Rulings and determinations letters.
§ 601.202 - Closing agreements.
§ 601.203 - Offers in compromise.
§ 601.204 - Changes in accounting periods and in methods of accounting.
§ 601.205 - Tort claims.
§ 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.
Subpart C - XXX
Subpart D - Provisions Special to Certain Employment Taxes
§ 601.401 - Employment taxes.
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 representative; 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.
Requirements for Alcohol, Tobacco, and Firearms Activities
§ 601.521 - Requirements for conference and representation in conference.
§ 601.522 - Power of attorney.
§ 601.523 - Tax information authorization.
§ 601.524 - Execution and filing powers of attorney and tax information authorizations.
§ 601.525 - Certification of copies of documents.
§ 601.526 - Revocation of powers of attorney and tax information authorizations.
§ 601.527 - Other provisions applied to representation in alcohol, tobacco, and firearms activities.
Subpart F - Rules, Regulations, and Forms
§ 601.601 - Rules and regulations.
§ 601.602 - Tax forms and instructions.
Subpart G - Records (Note)
§ 601.701 - Publicity of information.
§ 601.702 - Publication, public inspection, and specific requests for records.
Subpart H - Tax Counseling for the Elderly
§ 601.801 - Purpose and statutory authority.
§ 601.802 - Cooperative agreements.
§ 601.803 - Program operations and requirements.
§ 601.804 - Reimbursements.
§ 601.805 - Miscellaneous administrative provisions.
§ 601.806 - Solicitation of applications.
Subpart I - Use of Penalty Mail in the Location and Recovery of Missing Children
§ 601.901 - Missing children shown on penalty mail.
Requirements for Alcohol, Tobacco, and Firearms Activities