§ 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.