§601.526. Revocation of powers of attorney and tax information authorizations.
26 C.F.R. § 601.526
The revocation of the authority of a representative covered by a power of attorney or tax information authorization filed in an office of the Bureau of Alcohol, Tobacco, and Firearms shall in no case be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked.
Notes, amendments, and revision history
Amendments
[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]
Authority
Authority: 68A Stat. 917, 26 U.S.C. 7805; 5 U.S.C. 301.
Authority
Authority: 5 U.S.C. 301 and 552. Subpart I also issued under 39 U.S.C. 3220.
Source
Source: 32 FR 15990, Nov. 22, 1967, unless otherwise noted.
Amendments
[34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]