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Treasury Regulations · 26 CFR Part 601

Part 601. Statement of procedural rules

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart A General Procedural Rules §§ 601.101 to 601.109

    1. § 601.101 Introduction.
    2. § 601.102 Classification of taxes collected by the Internal Revenue Service.
    3. § 601.103 Summary of general tax procedure.
    4. § 601.104 Collection functions.
    5. § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
    6. § 601.106 Appeals functions.
    7. § 601.107 Criminal investigation functions.
    8. § 601.108 Review of overpayments exceeding $200,000.
    9. § 601.109 Bankruptcy and receivership cases.

  2. Subpart B Rulings and Other Specific Matters §§ 601.201 to 601.206

    1. § 601.201 Rulings and determinations letters.
    2. § 601.202 Closing agreements.
    3. § 601.203 Offers in compromise.
    4. § 601.204 Changes in accounting periods and in methods of accounting.
    5. § 601.205 Tort claims.
    6. § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties.

  3. Subpart C Subpart C [Reserved]

    1. Subpart D Provisions Special to Certain Employment Taxes § 601.401

      1. § 601.401 Employment taxes.

    2. Subpart E Conference and Practice Requirements §§ 601.501 to 601.527

      1. § 601.501 Scope of rules; definitions.
      2. § 601.502 Recognized representative.
      3. § 601.503 Requirements of power of attorney, signatures, fiduciaries and Commissioner's authority to substitute other requirements.
      4. § 601.504 Requirements for filing power of attorney.
      5. § 601.505 Revocation, change in representation and substitution or delegation of representative.
      6. § 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.
      7. § 601.507 Evidence required to substantiate facts alleged by a recognized representative.
      8. § 601.508 Dispute between recognized representatives of a taxpayer.
      9. § 601.509 Power of attorney not required in cases docketed in the Tax Court of the United States.

      10. Requirements for Alcohol, Tobacco, and Firearms Activities §§ 601.521 to 601.527

        1. § 601.521 Requirements for conference and representation in conference.
        2. § 601.522 Power of attorney.
        3. § 601.523 Tax information authorization.
        4. § 601.524 Execution and filing powers of attorney and tax information authorizations.
        5. § 601.525 Certification of copies of documents.
        6. § 601.526 Revocation of powers of attorney and tax information authorizations.
        7. § 601.527 Other provisions applied to representation in alcohol, tobacco, and firearms activities.

    3. Subpart F Rules, Regulations, and Forms §§ 601.601 to 601.602

      1. § 601.601 Rules and regulations.
      2. § 601.602 Tax forms and instructions.

    4. Subpart G Records (Note) § 601.702

      1. § 601.702 Publication, public inspection, and specific requests for records.

    5. Subpart H Tax Counseling for the Elderly §§ 601.801 to 601.806

      1. § 601.801 Purpose and statutory authority.
      2. § 601.802 Cooperative agreements.
      3. § 601.803 Program operations and requirements.
      4. § 601.804 Reimbursements.
      5. § 601.805 Miscellaneous administrative provisions.
      6. § 601.806 Solicitation of applications.

    6. Subpart I Use of Penalty Mail in the Location and Recovery of Missing Children § 601.901

      1. § 601.901 Missing children shown on penalty mail.