Treasury Regulations · 26 CFR
§ 601.509. Power of attorney not required in cases docketed in the Tax Court of the United States.
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 § 601.509
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 8, 1991 by 56 FR 24009
- Length
- 134 words · about 1 min to read
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 counsel 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.
[56 FR 24009, May 8, 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.
- Issued (56 FR 24009)
Where it sits in 26 CFR
- Subchapter H Internal revenue practice
- Part 601 Statement of procedural rules
- Subpart E Conference and Practice Requirements
Nearby sections
- § 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.