[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.101]

[Page 5-6]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601--STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                   Subpart A--General Procedural Rules
 
Sec. 601.101  Introduction.


    (a) General. The Internal Revenue Service is a bureau of the 
Department of the Treasury under the immediate

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direction of the Commissioner of Internal Revenue. The Commissioner has 
general superintendence of the assessment and collection of all taxes 
imposed by any law providing internal revenue. The Internal Revenue 
Service is the agency by which these functions are performed. Within an 
internal revenue district the internal revenue laws are administered by 
a district director of internal revenue. The Director, Foreign 
Operations District, administers the internal revenue laws applicable to 
taxpayers residing or doing business abroad, foreign taxpayers deriving 
income from sources within the United States, and taxpayers who are 
required to withhold tax on certain payments to nonresident aliens and 
foreign corporations, provided the books and records of those taxpayers 
are located outside the United States. For purposes of these procedural 
rules any reference to a district director or a district office includes 
the Director, Foreign Operations District, or the District Office, 
Foreign Operations District, if appropriate. Generally, the procedural 
rules of the Service are based on the Internal Revenue Code of 1939 and 
the Internal Revenue Code of 1954, and the procedural rules in this part 
apply to the taxes imposed by both Codes except to the extent 
specifically stated or where the procedure under one Code is 
incompatible with the procedure under the other Code. Reference to 
sections of the Code are references to the Internal Revenue Code of 
1954, unless otherwise expressly indicated.
    (b) Scope. This part sets forth the procedural rules of the Internal 
Revenue Service respecting all taxes administered by the Service, and 
supersedes the previously published statement (26 CFR (1949 ed., Part 
300-End) Parts 600 and 601) with respect to such procedural rules. 
Subpart A provides a descriptive statement of the general course and 
method by which the Service's functions are channeled and determined, 
insofar as such functions relate generally to the assessment, 
collection, and enforcement of internal revenue taxes. Certain 
provisions special to particular taxes are separately described in 
Subpart D of this part. Conference and practice requirements of the 
Internal Revenue Service are contained in Subpart E of this part. 
Specific matters not generally involved in the assessment, collection, 
and enforcement functions are separately described in Subpart B of this 
part. A description of the rule making functions of the Department of 
the Treasury with respect to internal revenue tax matters is contained 
in Subpart F of this part. Subpart G of this part relates to matters of 
official record in the Internal Revenue Service and the extent to which 
records and documents are subject to publication or open to public 
inspection. This part does not contain a detailed discussion of the 
substantive provisions pertaining to any particular tax or the 
procedures relating thereto, and for such information it is necessary 
that reference be made to the applicable provisions of law and the 
regulations promulgated thereunder. The regulations relating to the 
taxes administered by the Service are contained in Title 26 of the Code 
of Federal Regulations.

[38 FR 4955, Feb. 23, 1973 and 41 FR 20880, May 21, 1976, as amended at 
45 FR 7251, Feb. 1, 1980; 49 FR 36498, Sept. 18, 1984; T.D. 8685, 61 FR 
58008, Nov. 12, 1996]