Recently Approved Commissioner Delegation Orders | |
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Delegation Order 5-1 (Rev.3), To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise Delegation Order 6-7 (formerly DO-258) - Temporary Office Closures To evacuate employees and close offices due to inclement weather, imminent health and safety issues, or other emergency situations and to dismiss employees from duty without charge to leave or loss of pay for short periods Delegation Order 10-1 (formerly DO-133, Rev. 9), Perform Operating Functions Relating to Personnel Security To perform the operating functions relating to Internal Revenue personnel security, making determinations of eligibility for access to classified information and suspending/revoking access to classified information. Delegation Order 20-2 - Suspension of Interest on Certain Listed and Reportable Transactions Where Taxpayer Acted Reasonably and in Good Faith To approve suspension of interest under IRC § 6404(g) on certain listed and reportable transactions where the taxpayer has acted reasonably and in good faith and the interest has been assessed. Delegation Order 25-1 (formerly DO-4, Rev 23), Sum To issue, serve and enforce summonses; set time and place for appearance; and take testimony under oath of person summoned. Delegation Order 25-2 (formerly DO- 42, Rev. 28), Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection … To sign agreements extending the period of limitations on assessment. Delegation Order 25-11 (Rev. 2) – Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions To determine the period during which taxpayers affected by disasters or terrorist or military Actions may receive relief from certain filing, paying and other deadlines required by the IRC. Delegation Order 25-12 (Rev. 1), Third Party Contact Jeopardy or Reprisal Determination To issue, serve and enforce summonses; set time and place for appearance; and take testimony under oath of person summoned. Delegation Order 30-4 (formerly DO-220, Rev 3), Claims of Executive Privilege in Federal Courts To claim executive privilege with respect to Internal Revenue Service records or information in matters before the United States Court of Federal Claims, the United States Tax Court and other federal courts. |
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Page Last Reviewed or Updated: January 15, 2010