Treasury Regulations · 26 CFR
§ 601.522. Power of attorney.
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 § 601.522
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 19, 1969 by 34 FR 14603
- Last amended
- February 1, 1980
- Length
- 300 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 2
Except as otherwise provided in this section, a power of attorney, or copy thereof, will be required for a representative of a principal (a) to perform the acts specified in paragraph (c)(1) of § 601.502; or (b) to sign any application, bond, notice, return, report, or other document required by, or provided for in, regulations issued pursuant to chapter 51 (Distilled Spirits, Wines, and Beer), Chapter 52 (Cigars, Cigarettes, and Cigarette Papers and Tubes), and chapter 53 (Machine Guns, Destructive Devices, and Certain Other Firearms), Internal Revenue Code, title 1 of the Gun Control Act of 1968, or the Federal Alcohol Administration Act, which is filed with or acted on by (1) the office of a regional regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms, or (2) the Director, Bureau of Alcohol, Tobacco, and Firearms. The power of attorney may be executed on Form 1534, copies of which may be obtained from the regional regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms. A power of attorney will not be required for a person authorized to sign on behalf of the principal by articles of incorporation, bylaws, or a board of directors, where an acceptable copy of such authorization is on file in the office of the regional regulatory administrator or of the Director. A power of attorney filed under the provisions of this section may cover one or more acts for which a power of attorney is required and will continue in effect with respect to such acts until revoked as provided in § 601.526. The exceptions to the requirements for a power of attorney contained in paragraph (c) (3) and (4) of § 601.502 are applicable to powers of attorney under this section.
[34 FR 14603, Sept. 19, 1969, as amended at 45 FR 7259, Feb. 1, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 601.502 Recognized representative.
- § 601.526 Revocation of powers of attorney and tax information authorizations.
Cited by 2 other regulations
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.
- Amended (45 FR 7259)
- Issued (34 FR 14603)
Where it sits in 26 CFR
- Subchapter H Internal revenue practice
- Part 601 Statement of procedural rules
- Subpart E Conference and Practice Requirements
- Requirements for Alcohol, Tobacco, and Firearms Activities
Nearby sections
- § 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.