601.402 601.403

Sales taxes collected by return. Miscellaneous excise taxes collected by return.

601.404 Miscellaneous excise taxes collected by sale of revenue stamps.

Subpart E-Conference and Practice Requirements 601.501 Scope of conference and practice requirements; definitions.

GENERAL REQUIREMENTS

601.502 Requirements for conference-recognition to practice and, in certain cases, power of attorney or tax information authorization. 601.503 Requirements for filing evidence of recognition, power of attorney, and tax information authorization.

601.504 Requirements for execution, attestation, acknowledgment or witnessing, and certification of copies of power of attorney and tax information authorization. 601.505 Requirements for changing representation.

601.506 Notices to be given to recognized representatives; delivery of refund checks to recognized representatives.

601.507 Evidence required to substantiate facts alleged in conferences. 601.508 Contest between representatives of a taxpayer.

601.509 Power of attorney or tax information authorization not required in cases docketed in the Tax Court of the United States.

REQUIREMENTS FOR ALCOHOL AND TOBACCO TAX ACTIVITIES

601.521 Requirements for conference and representation in conference. Power of attorney.

601.522 601.523 Tax information authorization. 601.524 Execution and filling 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 and tobacco tax activities.

601.701 Publicity of information. 601.702 Publication and public inspect

AUTHORITY: The provisions of this Pa issued under 5 U.S.C. 301 and 552, u otherwise noted.

SOURCE: The provisions of this Part appear at 32 F.R. 15990, Nov. 22, 1967, u otherwise noted.

Subpart A-General Procedural R § 601.101 Introduction.

(a) General. The Internal Reve Service is a branch of the Treas Department under the immediate di tion of the Commissioner of Inter Revenue. The Commissioner has g eral superintendence of the assessm and collection of all taxes imposed any law providing internal revenue a also of other functions relating to administration and enforcement of la applicable to alcohol and certain fi arms which are in addition to those lated to taxes. The Internal Reven Service is the agency by which the functions are performed. Within an i ternal revenue district the intern revenue laws are administered by a di trict director of internal revenue. T Director of International Operations a ministers the internal revenue laws a plicable to taxpayers residing or doir business aboard, foreign taxpayers d riving income from sources within th United States and taxpayers who are re quired to withhold tax on certain pay ments to nonresident aliens and foreig corporations. For purposes of these pro cedural rules any reference to a distric director or a district office includes th Director of International Operations o the Office of International Operations if appropriate. Generally, the procedura rules of the Service are based on the Internal Revenue Code of 1939 and the Internal Revenue Code of 1954, and the procedural rules in this part apply to the taxes imposed by both Codes except to the extent specifically stated or where the procedure under one Code is incompatible with the procedure under the other Code. Reference to sections of the Code are references to the Internal Revenue Code of 1954, unless otherwise expressly indicated.

(b) Scope. This part sets forth the procedural rules of the Internal Revenue Service respecting all taxes administered by the Service, and supersedes the previously published statement (26 CFR (1949 ed., Part 300-End) Parts 600 and 601) with respect to such procedural rules. Subpart A provides a descriptive statement of the general course and method by which the Service's functions are channeled and determined, insofar as such functions relate generally to the assessment, collection, and enforcement of internal revenue taxes. Certain provisions special to particular taxes are separately described in Subpart D of this part. Conference and practice requirements of the Internal Revenue Service are contained in Subpart E of this part. Specific matters not generally involved in the assessment, collection, and enforcement functions are separately described in Subpart B of this part. A description of the rulemaking functions of the Treasury Department with respect to internal revenue tax matters is contained in Subpart F of this part. The procedural rules of the Service with respect to distilled spirits, wines, beer, cigars, cigarettes, cigarette papers and tubes, and certain firearms are described in Subpart C of this part. Subpart G of this part relates to matters of official record in the Internal Revenue Service and the extent to which records and documents are subject to publication or open to public inspection. This part does not contain a detailed discussion of the substantive provisions pertaining to any particular tax or the procedures relating thereto, and for such information it is necessary that reference be made to the applicable provisions of law and the regulations promulgated thereunder. The regulations relating to the taxes administered by the Service are contained in Titles 26 and 27 of the Code of Federal Regulations.

[32 F.R. 15990, Nov. 22, 1967, as amended at 33 F.R. 17234, Nov. 21, 1968]

§ 601.102 Classification of taxes collected by the Internal Revenue Service.

(a) Principal divisions. Internal revenue taxes fall generally into the following principal divisions:

(1) Taxes collected by assessment. (2) Taxes collected by means of revenue stamps.

(b) Assessed taxes. Taxes principally by assessment fall following two main classes:

(1) Taxes within the jurisd the Tax Court of the Unite These include:

(i) Income and profits taxes by chapters 1 and 2 of the 1939 taxes imposed by subtitle A of Code, relating to income taxes

(ii) Estate taxes imposed by 3 of the 1939 Code and chapter 1954 Code.

(iii) Gift tax imposed by c of the 1939 Code and chapter 1954 Code.

(2) Taxes not within the ju of the Tax Court of the Unite Taxes not imposed by chapter 4 of the 1939 Code or subtitle A d 11 or 12 of the 1954 Code are w class, such as:

(1) Employment taxes, (ii) Various sales taxes col return,

(iii) Miscellaneous excise t lected by return, and

(iv) Miscellaneous excise t lected by sale of revenue stamp (3) The difference between main classes is that only taxes in subparagraph (1) of this p 1. e., those within the jurisdicti Tax Court, may be contested independent tribunal prior to Taxes of both classes may be by first making payment, filing refund, and then bringing suit if the claim is disallowed or n is rendered thereon within six

(c) Stamp taxes. Taxes col means of revenue stamps may circumstances be collected b ment, but references hereinaft assessment process do not co taxes ordinarily collectible by stamps, except as specially st provisions special to taxes col means of revenue stamps, see Taxes collectible by assessmen collected by suit without assess this is seldom done. § 601.103

cedure.

Summary of genera

(a) Collection procedure. eral tax system is basically or assessment. In general each (or person required to collect over the tax) is required to f scribed form of return which