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ing the affairs of a dissolved partnership must be signed by all of the former partners. In case some of the partners are dead, their legal representatives must sign in their stead. (See paragraph XVIII.) If however, under the laws of the particular State, the surviving partners at the time of the execution of the power of attorney have exclusive right to the control and possession of the firm's assets for the purpose of winding up its affairs, their signatures alone will be sufficient. If only the surviving partners sign the power of attorney, a copy of the pertinent provisions of the State law under which they claim authority, exclusive of the legal representatives of the deceased partners, should be noted and citation given thereto.
XVI. Dissolved corporation. If a liquidating trustee, or trustee under dissolution, has been appointed, or if a trustee derives authority under a statute of the State in which the corporation was organized the power of attorney should be executed by such trustee. If there is more than one trustee, all must join unless it is established that less than all have authority to act in the premises. The power of attorney must be accompanied by a copy of the instrument under which the trustee derives his authority, properly authenticated, or if the authority is derived under a State statute, the statute should be cited and quoted, and an affidavit by a third party, setting forth the facts required by the statute as a precedent to the vesting of the authority in said trustee must be furnished. It must also appear in the case of any trustee that his authority has not been terminated. If there is no trustee, then a power of attorney executed before a notary public by a sufficient number of individuals to make up a representation of a majority in the voting stock of the corporation at the date of dissolution will be accepted for purposes of conference and correspondence relating to the tax liability in the particular case. Such instrument must show the total number of outstanding shares of voting stock at the date of dissolution and the number held by each signatory to the power of attorney. The instrument must also contain positive averments as to the nonexistence of any trustee, and the date of dissolution must appear.
XVII, Insolvent taxpayer. A certificate from the court having jurisdiction over the insolvent should be furnished showing the appointment and qualification of the trustee or receiver, and it should appear that the authority has not terminated. In pending before a district court of the United States an authenticated copy of the order approving the bond of the trustee will meet this requirement. If an attorney has been appointed under authority of court for the trustee or receiver, a copy of the court order appointing such attorney (where he is to represent the trustee) should be furnished. If no attorney has been appointed, the trustee or receiver should execute the power of attorney, the acknowledgment or witness
ing thereof to be the same as in the case of an individual, and the above-described evidence showing the appointment of the trustee or receiver furnished therewith. If the trustee or receiver does not wish to appoint an attorney, he will be recognized upon establishing his authority in the manner above described.
XVIII. Deceased taxpayer. The executor or administrator should execute the power of attorney, which must be accompanied by a short-form certificate (or authenticated copies of letters testamentary or letters of administration) showing that his authority is in full force and effect at the time such evidence is submitted. The executor or administrator will be recognized in his own right if he does not wish to appoint an attorney or agent, upon submission of the above-described court certificate, and such executor or administrator is not required to be enrolled to practice. In the event that the executor has been discharged and a trustee under the will is acting, the power of attorney must come from the trustee, and evidence of the discharge of the executor and of the appointment of the trustee must be submitted with the power of attorney. In such cases, where the executor is discharged and the estate is distributed to the residuary legatees, the power of attorney must come from the residuary legatee or legatees, and be accompanied by a statement from the court certifying to the discharge of the executor and naming the residuary legatees and indicating the proper share to which each is entitled. In the event that the decedent died intestate and the administrator had been discharged or none was ever appointed, the power of attorney must come from the distributees and be accompanied by evidence of the discharge of the administrator, if one had been appointed, and affidavits and such other evidence as can be adduced tending to show the relationship to the deceased of the signatories to the power of attorney and the right of each of them to the respective shares claimed under the law of the domicile of the deceased.
XIX. Guardians and other fiduciaries appointed by a court of record. The power of attorney should be executed by the fiduciary and must be accompanied by a court certifcate or court order showing that such fiduclary has been appointed and that his appointment has not been terminated.
XX. Trustee under deed, declaration, etc. Powers of attorney must be executed by the trustee and be accompanied by documentary evidence of the authority of the trustee to act. Such evidence may be either a copy of the trust instrument, properly certified, or a certified copy of extracts from the trust instrument, showing
a. Date of instrument.'
b. That it is or is not of record in any court.
c. The beneficiaries.
said draft, warrant, or check. In no case shall the delivery of a final draft, warrant, or check to the client be delayed more than 60 days by reason of failure to file such agreement. Deliveries of all checks in payment of refunds will be made by or through the office of the collector to whom the tax was paid. REQUIREMENTS APPLICABLE TO FIELD OFFICES
XXII. The foregoing conference and practice requirements apply to all offices in the Internal Revenue Service.
As to conference practice relative to taxes within the jurisdiction of The Tax Court, see also sections dealing specially with such taxes.
CODIFICATION: $ 601.1 (d) (4) was amended in the following respects by Statement, Acting Secretary of the Treasury, Feb. 10, 1947, 12 F.R. 950:
1. The text set forth above, beginning "Such Conference and Practice Requirements" and including paragraph XXII, was added immediately preceding the final sentence.
2. The Anal sentence was deleted and the undesignated paragraph set forth above beginning "As. to conference practice relative to taxes
was inserted in lieu thereof.
d. The appointment of the trustee, the authority granted, and such other information as may be necessary to show that such authority extends to, Federal tax matters.
e. That the trust has not been terminated, and that the trustee appointed thereby is still acting.
Self-serving affidavits by the trustee in this connection are not acceptable. In the event that the trustee appointed in the original trust instrument is no longer acting and has been replaced by another trustee, documentary evidence of the appointment of the new trustee must be submitted. In cases where there are more than one trustee appointed, all must join, unless it is shown that less than all have authority to act.
XXI. Checks in payment of refunds. The Bureau is not bound to deliver any check in payment of refund of internal-revenue taxes, penalties, or interest to a representative of any taxpayer acting under authority evt. denced by a power of attorney. However, it will be the general policy of the Bureau to mail such checks in care of an enrolled attorney or agent who has filed power of attorney from the principal, specifically authorizing him to receive but not to indorse such check, provided that such power of attorney shall have been filed in sufficient time for the section or division preparing the certificate of overassessment to show thereon the mailing address as “care of" the attorney or agent. Where an attorney or agent has more than one address, request to mail the check to another address than is shown in the power of attorney will not be granted unless the address shown in the power of attorney is no longer that of the attorney or agent. In the event that a power of attorney is filed specifically authorizing more than one attorney or agent to receive checks on the taspayer's behalf, and such attorneys or agents have different addresses, the Bureau will not mail the check in care of any of the attorneys or agents named in the power of attorney but will mail the check direct to the taxpayer, unless a statement is furnished, signed by all of the attorneys or agents named in the power of attorney, requesting that the check be mailed in care of one of their number. Furthermore, it will be the policy of the Bureau not to mall checks in payment of refunds to an attorney or agent who holds authority to receive such check by reason of a substitute power of attorney obtained from the attorney or agent designated by the taxpayer.
Where there is a contest between members of a dissolved firm or between two or more attorneys or agents acting under the same power of attorney as to which one is entitled to prosecute a matter pending before the Bureau or to receive a draft, warrant, or check, the client only shall thereafter be recognized, unless the members or survivors of the dissolved firm, or the contesting attorneys or agents, file an agreement signed by all designating which of them shall be entitled to prosecute such matter or to receive the
$ 601.2 Income and excess profit taxes.
(c) Examination of returns and determination of correct liability.
In any case in which the closing action in the field is agreed to by the taxpayer, but is disapproved upon post review in Washington, and the internal revenue agent in charge and the taxpayer or his representative are unable to reach an agreement with respect to the issue, the taxpayer or his representative may, if he so desires, be granted a hearing in the office of the internal revenue agent in charge before a representative of the Income Tax Unit in Washington.
(g) Description of forms.
Form 949. Annual report of profit on Navy contracts. This form of report is required under the provisions of the Vinson Act, as amended, to be filed by every contracting party completing within its taxable year a Navy contract or subcontract for the construction or manufacture of any completed Naval vessel or aircraft or any portion thereof entered into (a) after December 31, 1945, in the case of a contracting party making its income tax return on the calendar year basis, or (b) after the close of the contracting party's taxable year ending in 1946, in the case of a contracting party making its income tax return on a fiscal year basis.
Form 949–A. Annual report of profit on Army contracts. This form of report is required under the provisions of the Vinson Act, as amended, to be fled by every contractor or subcontractor completing within its taxable year an Army contract for the construction or manufacture of any completed Army alrcraft or any portion thereof, entered into (a) after December 31, 1945, in the case of a contracting party making its income tax return on the calendar year basis, or (b) after the close of the contracting party's taxable year ending in 1946, in the case of a contracting party making Its Income tax return on a fiscal year basis.
"Form W-2b", the paragraphs headed "Form 949" and "Form 949-A" set forth above were added immediately after the paragraph headed "Form 936", and the paragraphs headed "Form 1042-0" and "Form 1042-D" set forth above were added immediately after the paragraph headed "Form 1042–B".
2. The parenthetical matter in the last paragraph of paragraph (c) (1) was amended to read “(see $ 601.1 (d) (4))", by Statement, Acting Secretary of the Treasury, Feb. 10, 1947, 12 F.R. 953.
3. The undesignated paragraph set forth above was added at the end of paragraph (c) (1) by Statement, Acting Secretary of the Treasury, Aug. 12, 1947, 12 F.R. 5485.
$ 601.3 Technical Staj.
CODIFICATION: In § 601.3 (b) the first sentence following the first quotation was amended to read "In general the practice and conference procedure before the Technical Staff is governed by Treasury Department Circular 230 (31 CFR Part 10), and the Bureau of Internal Revenue Conference and Practice Requirements (see § 601.1 (d) (4))", by Statement, Acting Secretary of the Treasury, Feb. 10, 1947, 12 F.R. 953.
Form 1042-C. Annual return of income tax withheld from French addressees. This return (in duplicate) is required to be made by all United States withholding agents who have paid to persons whose addresses of record are in France any fixed or determinable annual or periodical income. There shall be reported on this return, not only items of income listed on Form 1042, but also items of interest listed on quarterly returns, Form 1012, including items of interest where the liability for withholding is only 2 percent.
Form 1042-D. Annual return of income tax withheld from United Kingdom addressees. This return (in duplicate) is required to be made by all United States withholding agents who have paid to residents of the United Kingdom or corporations managed and controlled in the United Kingdom any fixed or determinable annual or periodical income. There shall be reported on this return not only items of income listed on Form 1042, but also items of income exempt from tax under the United StatesUnited Kingdom income tax Convention. However, items of interest need not be listed where Form 1001-UK (in duplicate), or substitute Form 1001-UK (in duplicate), has been filed.
CODIFICATION: 8 601.2 was amended in the following respects during the period covered by this Supplement:
1. Section 601.2 was amended as follows by Statement, Acting Secretary of the Treasury, Apr. 18, 1947, 12 F.R. 2560:
a. In the third paragraph of paragraph (a) citing Regulations 111, T.D. 5546 was incorporated by reference.
b. In the third sentence of paragraph (b) (4) the word "receipt" was changed to "statement".
c. In the first sentence of the third paragraph of paragraph (c) (1) the word "receipt” was changed to "statement". "
d. In the last sentence of the first paragraph of paragraph (d) the word "receipt" was changed to "statement".
e. In paragraph (g) the words "or for furnishing copies to State Governments, etc." were deleted from the paragraph headed
$ 601.4 Estate and gift taxes.
(c) Examination of estate and gift tax returns and determination of correct tax liability.
If a field determination to which the taxpayer has agreed is disapproved upon post review in Washington and the taxpayer or his representative and the internal revenue agent in charge are unable to reach an agreement with respect to the issue, the taxpayer or his representative may, if he so desires, be granted a hearing in the office of the internal revenue agent in charge before a representative of the Miscellaneous Tax Unit in Washington.
CODIFICATION: The undesignated paragraph set forth above was inserted immediately preceding the last paragraph of $ 601.4 (c) by Statement, Acting Secretary of the Treasury, Aug. 12, 1947, 12 F.R. 5485.
§ 601.8 Alcohol Tax Unit procedure.
CODIFICATION; In $ 601.8 (a) (3) Treasury Decision 5535 was incorporated by reference in the second paragraph, Sept. 12, 1946, 11 F. R. 10112.
The following Treasury Decisions were incorporated by reference by Statement, Acting Secretary of the Treasury, May 16, 1947, 12 F.R. 3220: In the second paragraph, T.D. 5550; in the fourth paragraph, T.D. 6538, T.D. 5544, and T.D. 5551; in the fifth paragraph, T.D. 5529; in the sixth paragraph,
T.D. 5540 and T.D. 5543; In the seventh paragraph, T.D. 5528; in the ninth paragraph, T.D. 5527; in the tenth paragraph, T.D. 5541; in the twelfth paragraph, T.D. 5542; in the nineteenth paragraph, T.D. 5537; and in the twenty-first paragraph, T.D. 5539.
$ 601.11 Excess Profits Tax Council; Appellate functions and procedures un
der section 722 of the Internal Revenue Code.
CODIFICATION: In 601.11 (a) the parenthetical matter in the last sentence of the second paragraph was amended to read "(see $ 601.1 (d) (4))" by Statement, Acting Secretary of the Treasury, Feb. 10, 1947, 12 F.R. 953.
CHAPTER III-THE TAX COURT OF THE UNITED STATES
N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C. 807).
ABBREVIATIONS: The following abbreviations are used in this chapter: ;
PART 701-RULES OF PRACTICE
Sec. 701.4 Form and style of papers. (Revised] 701.22 Service. (Revised] 701.35 Briefs. (Amended) 701.51 Preparation of record on review; costs,
(Amended) 701.61 Computation of time; Saturdays,
Sundays and holidays. (Amended] AUTHORITY: $ $ 701.4 to 701.61, appearing in this Supplement, issued under 53 Stat. 160; 26 U.S.C. 1111.
SOURCE: $8 701.4 to 701.61, appearing in this Supplement, contained in Rules of Practice, Presiding Judge, The Tax Court of the United States, Oct. 29, 1947, effective Nov. 3, 1947, 12 F.R. 7112.
$ 701.4 Form and style of papers. (a) All papers filed with the court shall be either printed or typewritten, and shall be fastened on the left side only, and shall have a caption and a signature, and copies, as specified in this section.
(b) Printed papers shall be printed in 10- or 12-point type, on good unglazed paper, 5% inches wide by 9 inches long, with inside margin not less than 1 inch wide, and with double-leaded text and single-leaded quotations.
(c) Typewritten papers shall be typed on only one side of plain white paper, 842 inches wide by 11 inches long, and weighing not less than 16 pounds to the ream, and shall have no backs or covers.
(d) Citations shall be in italics when printed and shall be underscored when typewritten.
(e) The proper caption omitting all prefixes and titles shall be placed on all
papers filed. The full given name and surname of each individual petitioner shall be set forth in the caption, but without any prefix or title, such as “Mrs.," "Dr.," etc. The name of the estate, the trust, or the other person for whom he acts, shall be given first by each petitioner who is a fiduciary, followed then by his own name and pertinent title, thus: “Estate of John Doe, deceased, Richard Roe, Executor." (See $$ 701.5 and 701.6 (a) and 26 CFR, 1944 Supp., 711.2)
(f) The signature, either of the petitioner or of his counsel, shall be subscribed to the petition in writing, and shall be in individual and not in firm name, except that the signature of a petitioner corporation shall be in the name of the corporation by one of its active officers, thus: “John Doe, Inc., by Richiard Roe, President." The name and the mailing address of the petitioner or counsel actually signing shall be typed or printed immediately beneath the written signature.
(g) Four conformed copies shall be filed with the signed original of every paper filed, except as otherwise provided in the regulations in this part. Papers to be filed in more than one proceeding (as a motion to consolidate, or in proceedings already consolidated) shall include one additional copy for each such additional proceeding.
(h) All copies shall be clear and legible, but they may be on any weight paper.
$ 701.22 Service-(a) Upon petitioner. If there is no counsel of record, service will be made upon the petitioner.