26 C.F.R. § 601.526 Revocation of powers of attorney and tax information authorizations.
Title 26 - Internal Revenue
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be effective prior to the giving of written notice to the proper official that the authority of such representative has been revoked. [34 FR 6432, Apr. 12, 1969, as amended at 45 FR 7259, Feb. 1, 1980]
Title 26: Internal Revenue
PART 601—STATEMENT OF PROCEDURAL RULES
Subpart E—Conference and Practice Requirements
Requirements for Alcohol, Tobacco, and Firearms Activities
§ 601.526 Revocation of powers of attorney and tax information authorizations.
