# 26 CFR § 601.805: Miscellaneous administrative provisions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-601.805

## Section

- **Citation:** 26 CFR § 601.805
- **Heading:** Miscellaneous administrative provisions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER H—INTERNAL REVENUE PRACTICE > PART 601—STATEMENT OF PROCEDURAL RULES > Subpart H—Tax Counseling for the Elderly

## Text

(a) Responsibilities and relationship of Internal Revenue and program sponsor. Substantial involvement is anticipated between the Internal Revenue Service and the program sponsors in conducting this program. Specific responsibilities and obligations of the Internal Revenue Service and the program sponsors will be set forth in each cooperative agreement.
(b) Administrative requirements set forth in OMB and Treasury Circulars. (1) The basic administrative requirements applicable to individual cooperative agreements are contained in Office of Management and Budget Circular No. A-110, Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations (41 FR 32016). All applicable provisions of this circular and any existing and further supplements and revisions are incorporated into these regulations and into all cooperative agreements entered into between the Internal Revenue Service and program sponsors.
(2) Additional operating procedures and instructions may be developed by the Internal Revenue Service to direct recipient organizations in carrying out the provisions of this subpart, such as instructions for using letters of credit. Any such operating procedures or instructions will be incorporated into each cooperative agreement.
(c) Joint funding. Tax Counseling for the Elderly programs will not be eligible for joint funding. Accordingly, the Joint Funding Simplification Act of 1974, Pub. L. 93-510, December 5, 1974 (88 Stat. 1604, 42 U.S.C. 4251-4261) and Office of Management and Budget Circular No. A-111, Jointly Funded Assistance to State and Local Governments and Nonprofit Organizations (41 FR 32039), will not apply.
(d) Discrimination. No program sponsor shall discriminate against any person providing tax return assistance on the basis of age, sex, race, religion or national origin in conducting program operations. No program sponsor shall discriminate against any person in providing such assistance on the basis of sex, race, religion or national origin.
[44 FR 72113, Dec. 13, 1979, as amended at 49 FR 36500, Sept. 18, 1984]

## Nearby sections

- [26 CFR § 601.101 § 601.101 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.101.md)
- [26 CFR § 601.102 § 601.102 Classification of taxes collected by the Internal Revenue Service.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.102.md)
- [26 CFR § 601.103 § 601.103 Summary of general tax procedure.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.103.md)
- [26 CFR § 601.104 § 601.104 Collection functions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.104.md)
- [26 CFR § 601.105 § 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.105.md)
- [26 CFR § 601.106 § 601.106 Appeals functions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.106.md)
- [26 CFR § 601.107 § 601.107 Criminal investigation functions.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.107.md)
- [26 CFR § 601.108 § 601.108 Review of overpayments exceeding $200,000.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.108.md)
- [26 CFR § 601.109 § 601.109 Bankruptcy and receivership cases.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.109.md)
- [26 CFR § 601.201 § 601.201 Rulings and determinations letters.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.201.md)
- [26 CFR § 601.202 § 601.202 Closing agreements.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.202.md)
- [26 CFR § 601.203 § 601.203 Offers in compromise.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.203.md)
- [26 CFR § 601.204 § 601.204 Changes in accounting periods and in methods of accounting.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.204.md)
- [26 CFR § 601.205 § 601.205 Tort claims.](https://www.frixlaw.com/law-library/statutes/ecfr-26-601.205.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-601.805. Check the current official text before relying on it. Not legal advice.