Treasury Regulations · 26 CFR
§ 601.523. Tax information authorization.
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 § 601.523
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 12, 1969 by 34 FR 6432
- Length
- 138 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 2
Where any of the acts specified in paragraph (c)(2)(i) of § 601.502 are to be performed by a representative, and a power of attorney for such representative has not been filed, a tax information authorization, or copy thereof, will be required. The authorization may be executed on Form 1534-A, copies of which may be obtained from the regional regulatory administrator in the Bureau of Alcohol, Tobacco, and Firearms. Such authorization may cover one or more of the acts for which a tax information authorization 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 tax information authorization, provided in paragraphs (c) (3) and (4) of § 601.502, are applicable to such authorizations under this section.
[34 FR 6432, Apr. 12, 1969]
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.
- Issued (34 FR 6432)
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.
- § 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.