<!-- TTST:[]: TTC:[I]: TTSC:[H]: TTT:[r]: TTS:[601.509]: TTCP:[Power of attorney not required in cases docketed in the Tax Court of the United States]: TTCI:[Reg. 601.509]: TTB:[1d.php?v=sr&s=601.508]: TTA:[1d.php?v=sr&s=601.521]: TTD:[9990]: -->

TREASURY REGULATIONS


Index  » Subchapter H  » Reg. 601.509

Reg. 601.509
Power of attorney not required in cases docketed in the Tax Court of the United States

January 14, 2024


§ 601.508 « Browse » § 601.521

Treas. Reg. § 601.509.  Power of attorney not required in cases docketed in the Tax Court of the United States

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]
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.