Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 601.508. Dispute between recognized representatives of a taxpayer.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 601.508

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 28, 1991 by 56 FR 24009
Length
102 words · about 1 min to read

Where there is a dispute between two or more recognized representatives concerning who is entitled to represent 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 party. 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 representatives upon receipt of a copy of such agreement according to the terms of the power of attorney.

[56 FR 24009, May 28, 1991]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued (56 FR 24009)

Where it sits in 26 CFR

  1. Subchapter H Internal revenue practice
  2. Part 601 Statement of procedural rules
  3. Subpart E Conference and Practice Requirements

Nearby sections