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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 43. Delegation of Authorities for the Examining Process

1.2.43  Delegation of Authorities for the Examining Process

1.2.43.1  (03-22-2006)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process. Whether or not the numbers have changed, each Delegation Order is categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Delegation Orders. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.

  2. Any Delegation Orders approved after this revision of IRM 1.2.43 can be found on the ReferenceNet web site under the Instructions to Staff tab at the top and then to"Recently Approved Delegation Orders." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

  3. See Exhibit 1.2.43-1 for a listing of Delegation Orders by new number, old number and title.

    Note:

    If any Delegation Orders have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

1.2.43.2  (02-10-2004)
Delegation Order 4-8 (formerly DO-77, Rev. 28)

  1. Authority to Issue Notices of Deficiency and/or Execute Agreements to Rescind Notices of Deficiency

  2. Authority: To sign and send to the taxpayer by registered or certified mail any notice of deficiency.

  3. Delegated to: Appeals Team Managers and Appeals Team Case Leaders (as to their respective cases); Large and Mid-Size Business (LMSB) Territory Managers; Small Business/Self-Employed (SB/SE) Field Directors: Accounts Management and Submission Processing; Campus Department Managers in SB/SE Compliance Services; SB/SE Compliance Field Territory Managers; SB/SE Technical Services Revenue Agent Reviewers GS-12 and Tax Compliance Officer Reviewers GS-09; Tax Exempt/Government Entities (TE/GE) Reviewers GS-12; Wage & Investment (W&I) Directors: Accounts Management, Field Compliance Services and Submission Processing; W&I Territory Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To sign a written form or document rescinding any notice of deficiency.

  6. Delegated to: Appeals Team Managers and Appeals Team Case Leaders (as to their respective cases); SB/SE Field Directors: Accounts Management and Submission Processing; Campus Department Managers in SB/SE Compliance Services; W&I Directors: Accounts Management, Field Compliance Services and Submission Processing; TE/GE Area Managers; Government Entities Field Examinations Managers; Government Entities Field Operations Managers; SB/SE Compliance Field Territory Managers and Technical Services Revenue Agent Reviewers GS-13; W&I Territory Managers; and LMSB Territory Managers.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: 26 U.S.C. 6212(a); 26 U.S.C. 6212(d); 26 CFR 301.7701–9; 26 CFR 301.6212–1; Treasury Order 150–10.

  9. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 77 (Rev. 28), effective May 17, 1996.

  10. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 77 (Rev. 28), effective May 17, 1996.

  11. Signed by: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.43.3  (05-15-2002)
Delegation Order 4-12 (formerly DO-114, Rev. 13)

  1. Designation to Act as "Competent Authority" Under Tax Treaties and Tax Information Exchange Agreements

    Note:

    See Exhibit 1.2.43-2 for a Memorandum designating United States representatives to the Joint International Tax Shelter Information Center (JITSIC) to act as "Competent Authority."

  2. Authority: To act as "competent or taxation authority" under the tax treaties of the United States and under tax information exchange agreements; and to interpret and apply such tax treaties and tax information exchange agreements, but in such matters shall act only with the concurrence of the Associate Chief Counsel (International).

  3. Delegated to: The Director, International (LMSB), Deputy Director, International (LMSB), and those officially acting for the Director and Deputy Director, International.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To sign on behalf of the Director, International may be redelegated within the Office of the Director, International when deemed necessary to performing the duties of competent authority.

  6. Redelegation: This authority may not be redelegated.

  7. Authority: To sign on behalf of the Director, International, for matters relating to exchanges of information pursuant to all tax treaties and all tax information exchanges agreements.

  8. Delegated to: Deputy Director, International, and those officially acting for the Deputy Director, International; Manager, Overseas Operations, and those officially acting for the Manager, Overseas Operations; Manager, Tax Treaty, and the Senior International Advisor.

  9. Redelegation: This authority may not be redelegated.

  10. Authority: To sign on behalf of the Director, International, in response to treaty partner requests (within their post jurisdiction) for tax information, for corporate/public information, for requests relating to information previously provided under Routine Exchanges of Information, and for specific information. In addition, this authority to sign on behalf of the Director, International, shall include United States initiated requests (within their post jurisdiction) for specific information, requests relating to information previously provided under the Routine Exchange Program, and information relating to the Spontaneous Exchange of Information Program.

  11. Delegated to: IRS Tax Attaches (formerly Revenue Service Representatives), and the IRS Deputy Tax Attaches (formerly Assistant Revenue Service Representatives) when officially acting for the Tax Attache.

  12. Redelegation: This authority may not be redelegated.

  13. Authority: To sign on behalf of the Director, International, for matters relating to the Mutual Collection Assistance Program.

  14. Delegated to: Manager, Overseas Operations, and those officially acting for the Manager, Overseas Operations.

  15. Redelegation: This authority may not be redelegated.

  16. Source of Authority: Treasury Order No. 150–17.

  17. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 114 (Rev. 12), effective April 4, 1997.

  18. Signed by: Bob Wenzel, Deputy Commissioner

1.2.43.4  (12-07-2005)
Delegation Order 4-18 (formerly DO-154, Rev. 10)

  1. Reports of Refunds and Credits to the Joint Committee on Taxation

  2. Authority: To make and report refunds and credits to the Joint Committee on Taxation required by IRC section 6405 on cases within their jurisdiction.

  3. Delegated to: Joint Committee Team Managers (Large & Mid-Size Business); Appeals Team Managers and Team Case Leaders as to their respective cases; Group Managers, Employee Plans Examination, Group Managers, Exempt Organizations Examinations and Group Managers Government Entities (Tax Exempt & Government Entities); and Area Counsel as to their respective cases.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To respond to all formal requests for reconsideration made by the Joint Committee on Taxation concerning the reports that the IRS was required to submit to the Joint Committee under IRC section 6405.

  6. Delegated to: Deputy Chief, Appeals; Deputy Chief Counsel; Deputy Commissioner, Large & Mid-Size Business; Deputy Commissioner, Small Business/Self-Employed; and Deputy Commissioner, Tax Exempt & Government Entities.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: IRC § 6405 and Treasury Order 150-10.

  9. To the extent that the authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 154 (Rev. 10) effective September 17, 1997.

  10. Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.43.5  (08-01-2005)
Delegation Order 4-19 (formerly DO-209, Rev. 5)

  1. Partnership and S Corporation Matters

  2. Authority: To sign the notice to partners or shareholders of the beginning of an administrative proceeding at the partnership or S corporation level with respect to partnership or Subchapter S items.

  3. Delegated to: GS-11 revenue agents.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To sign the notice of final partnership or S corporation administrative adjustment, to sign a notice of partnership adjustment, and to rescind a notice of partnership adjustment with partnership consent.

  6. Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; GS-12 revenue agent reviewers; and GS-12 revenue agents working in a Campus TEFRA Function.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To enter into and approve a written settlement agreement with one or more partners, a Tax Matters Partner, a partner with authority (in the case of an electing large partnership), and shareholders, with respect to the determination of partnership or Subchapter S items and any items affected by such items.

  9. Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; Appeals Officers in campuses but not as to their respective cases; GS-12 revenue agent reviewers; and GS- 12 revenue agents working in a Campus TEFRA Function.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To select a Tax Matters Partner with respect to a partnership, a Partner with Authority with respect to an electing large partnership, and a Tax Matters Person for an S corporation, and to consent to the designation of a partner who is not a United States person as a Tax Matters Partner or Tax Matters Person.

  12. Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; LMSB Team Managers; and SB/SE Group Managers.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To sign consents extending the period of limitations on assessment and collection of any tax under subtitle A attributable to any partnership item or Subchapter S item (or affected item), and any items that have become non-partnership items or non-subchapter S items (or any item affected by such items), and authority pursuant to IRC section 6228 to extend the period for filing a petition for adjustment of partnership items or Subchapter S items, and a civil action for refund attributable to partnership items or Subchapter S items.

  15. Delegated to: Appeals Team Managers; Appeals Team Case Leaders; Appeals Officers; Compliance personnel as indicated in Delegation Order No. 42 or its successor order.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To allow any part of an administrative adjustment request under IRC Section 6227 or IRC Section 6251(b).

  18. Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; GS-12 revenue agent reviewers; and GS-12 revenue agents working in a Campus TEFRA Function.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To mail a notice to a partner that the partner’s partnership items shall be treated as non-partnership items pursuant to IRC Section 6231(b)(2), or Treas. Reg. § 301.6231(c)-5.

  21. Delegated to: SB/SE Area Directors of Compliance; LMSB Industry Directors; Appeals Director, Technical Services; and Appeals Directors, Field Operations.

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To consent to the revocation of elections to be governed by Subchapters C or D of Chapter 63 Subtitle F.

  24. Delegated to: The Campus Department Manager who supervise the TEFRA Technical Staff.

  25. Redelegation: This authority may not be redelegated.

  26. Sources of Authority: IRC § 775(a)(2), IRC § 6223, IRC § 6224, IRC § 6227, IRC § 6228, IRC § 6229, IRC § 6231(a)(1), IRC § 6231(a)(7), IRC § 6231(b), IRC § 6231(c), IRC § 6243 (repealed 1996), 6244 (repealed 1996), IRC § 6245(a), IRC § 6245(b)(1), IRC § 6245(b)(3), IRC § 6248(b), IRC § 6252(b), IRC § 6255(b)(1) and (b)(2), and IRC § 7121, Treasury Order 150-10, and Delegation Order 97 or its successor order.

  27. To the extent that any action previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 209 (Rev. 5) dated February 9, 1991.

  28. Signed: Mark E. Matthews, Deputy Commissioner Services and Enforcement

1.2.43.6  (06-07-2005)
Delegation Order 4-25 (Rev. 1)

  1. [Supplements Delegation Order No. 97] Settlement Offers, Closing Agreements, and Settlement Agreements under Section 6224(c) in Cases with Technical Advisor (TA) Program Issues and Appeals Technical Guidance Program (Compliance Coordinated and Appeals Coordinated) Issues.

  2. Authority: To review and approve proposed settlements of TA coordinated issues and Appeals Technical Guidance (Compliance coordinated) issues for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

  3. Delegated to: Appeals Technical Guidance Coordinators assigned to the coordinated issue in combination, as appropriate, with: Technical Advisor assigned to the coordinated issue and Large and Mid-Size Business (LMSB) Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and Small Business/Self-Employed (SB/SE) Territory Managers, Group Managers or Technical Services Managers, SB/SE Compliance Services Operations or Dept. Managers; Tax Exempt and Government Entities (TE/GE) Group Managers or Team Managers; Wage and Investment (W&I) Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To review and approve proposed settlements of Appeals Coordinated Issues (ACI) for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

  6. Delegated to: Appeals Technical Guidance Coordinators assigned to the coordinated issue in combination, as appropriate, with: Technical Advisor assigned to the coordinated issue and LMSB Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To accept settlement offers on coordinated issues in the TA Program and the Appeals Technical Guidance Program (Compliance Coordinated and Appeals Coordinated) after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

  9. Delegated to: LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers for cases under their respective jurisdictions.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To execute closing agreements, settlement agreements under section 6224(c), and/or the Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment, to effect any final settlement reached on TA coordinated issues and Appeals Technical Guidance Program (Compliance and Appeals coordinated) issues after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

  12. Delegated to:LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers for cases under their respective jurisdictions.

  13. Redelegation: This authority may not be redelegated.

  14. The following authorities relating to Settlement Offers, Closing Agreements and Settlement Agreements under section 6224(c) apply only to specific coordinated issues designated by the Chief, Appeals

  15. Authority: To review and approve proposed settlements of TA coordinated issues and Appeals Technical Guidance (Compliance coordinated) issues for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. The approval authority here is expressly limited to accepting resolutions within the Appeals prescribed range or position. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

  16. Delegated to:Technical Advisor assigned to the coordinated issue and LMSB Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

  17. Redelegation: This authority may not be redelegated.

  18. Authority: To review and approve proposed settlements of Appeals Coordinated Issues (ACI) for which Appeals has approved settlement guidelines or appeals settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

  19. Delegated to: Technical Advisor assigned to the ACI coordinated issue and LMSB Team Managers with case jurisdiction; Technical Advisor assigned to the ACI coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

  20. Redelegation: This authority may not be redelegated.

  21. Authority: To accept settlement offers on coordinated issues in the TA Program, and Appeals Technical Guidance Program (Compliance and Appeals Coordinated) after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

  22. Delegated to: LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers, for cases under their respective jurisdictions. This authority applies regardless of the amount of liability to be compromised.

  23. Redelegation: This authority may not be redelegated.

  24. Authority: To execute closing agreements, settlement agreements under section 6224(c), and/or the Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment, to effect any final settlement reached on TA coordinated issues and Appeals Technical Guidance Program (Compliance and Appeals coordinated) issues after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

  25. Delegated to: LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers, for cases under their respective jurisdictions.

  26. Redelegation: This authority may not be redelegated.

  27. Sources of Authority:IRC § 6224(c) and IRC § 7121; 26 CFR 301.7121-1 and 26 CFR 301.7701-9; Treasury Orders 150-07, 150-09 and 150-10.

  28. To the extent that the authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-25, dated March 19, 2003.

  29. Signed by: Mark E. Matthews, Deputy Commissioner, Services and Enforcement

1.2.43.7  (01-25-2005)
Delegation Order 4-29 (formerly DO-262, Rev. 1)

  1. Pre-Filing Agreements for Large and Mid-Size Business Taxpayers

  2. Authority: To enter into and approve pre-filing agreements described in Revenue Procedure 2005-12 and any successor Revenue Procedure.

  3. Delegated to: Industry Directors (Large and Mid-Size Business); Directors, Field Operations (Large and Mid-Size Business).

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 C.F.R. 301.7121-1(a) and 26 C.F.R. 301.7701-9.

  6. To the extent that any action previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 262 (Rev. 1), effective March 3, 2001.

  7. Signed: Mark E. Matthews, Deputy Commissioner, Services and Enforcement

1.2.43.8  (06-16-2003)
Delegation Order 4-33 (New)

  1. Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases

  2. Authority: The authority to sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases on behalf of the Commissioner for claims filed under Section 6015 of the Internal Revenue Code

  3. Delegated to: W&I Cincinnati Centralized Innocent Spouse Operations Managers; SB/SE Compliance Technical Services Examination Group Managers; Appeals Team Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Source(s) of Authority: IRC Section 6015; Treas. Reg. Sections 1.6015-1 through 1.6015-9, and Treasury Order No. 150-10.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Bob Wenzel, Deputy Commissioner for Services and Enforcement

1.2.43.9  (01-15-2004)
Delegation Order 4-34 (New)

  1. Gaming Tip Compliance Agreements

  2. Authority: To sign Tip Rate Determination Agreements (TRDAs) or Gaming Industry Tip Compliance Agreements described in Revenue Procedure 2003-35 (or successor documents), but only where:

    1. the agreement has already been signed by the taxpayer or the taxpayer’s representative and

    2. the agreement follows without material modification the format of the pro-forma agreement attached to the Revenue Procedure, except as provided by the Revenue Procedure.

  3. Delegated to: SB/SE Compliance Territory Managers for non-tribal gaming operations; TE/GE Indian Tribal Governments Managers for Indian tribal gaming operations

  4. Authority: To revoke in writing an agreement addressed by this order.

  5. Delegated to: SB/SE Compliance Area Directors, with the written concurrence of the SB/SE Director of Reporting Compliance, for non-tribal gaming operations; TE/GE Indian Tribal Governments Director for Indian tribal gaming operations.

  6. Redelegation: The authorities delegated in this order may not be redelegated.

  7. Sources of Authority: Treasury Orders 150-09 and 150-10; Revenue Procedure 2003-35.

  8. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  9. Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.43.10  (01-15-2004)
Delegation Order 4-35 (New)

  1. Enforcement of Report of Foreign and Financial Accounts (FBAR) Requirements

  2. Authority: Except as otherwise set forth in this order, to take any action the Commissioner is authorized to take under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements, dated April 2, 2003, with respect to enforcement of 31 U.S.C. § 5314, 31 C.F.R. § 103.24, 31 C.F.R. § 103.27, and 31 C.F.R. § 103.32, including, with respect to these provisions, the authority to assess and collect civil penalties under 31 U.S.C. § 5321 and 31 C.F.R. § 103.57 and to take any other action reasonably necessary for the enforcement of these and related provisions.

  3. Delegated to: Operations Officer, Cincinnati Compliance Services, CTR Operations.

  4. Redelegation: These authorities may not be redelegated.

  5. Authority: To investigate possible civil violations of the FBAR requirements.

  6. Delegated to: Small Business/Self Employed (SB/SE) and Large/Mid Size Business (LMSB) Revenue Agents GS 11, Tax Compliance Officers GS 9 and Tax Auditors GS 9; SB/SE Revenue Officers GS 9.

  7. Redelegation: These authorities may not be redelegated.

  8. Authority: To issue, serve, and recommend enforcement of summonses pursuant to the summons power of 31 C.F.R. Part 103, Subpart F.

  9. Delegated to: SB/SE and LMSB Area Directors and Directors of Field Operations; SB/SE and LMSB Territory Managers.

  10. Redelegation: These authorities may not be redelegated.

  11. Authority: To prepare and file proofs of claims for FBAR penalties and to take any appropriate action to protect the government’s interest in bankruptcy, state and federal receiverships, and other state and federal insolvency actions.

  12. Delegated to: Bankruptcy Specialist GS-9, SB/SE Insolvency Unit.

  13. Redelegation: These authorities may not be redelegated.

  14. Authority: To make referrals to the Department of Justice for the institution of proceedings for collection under 31 U.S.C. § 5321, injunctive relief and any other related FBAR matter under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements, dated April 2, 2003.

  15. Delegated to: SB/SE and LMSB Division Counsel Attorneys with the approval of Associate Area Counsel.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To issue administrative rulings under 31 C.F.R. Part 103, Subpart G.

  18. Delegated to: Senior Technical Reviewers and Assistant Branch Chiefs with the offices of Associate Chief Counsel, Procedure & Administration, And Associate Chief Counsel, General Legal Services, for matters within their respective jurisdictions.

  19. Redelegation: This authority may not be redelegated.

  20. Authority:Upon request of a person, to provide a pre-assessment hearing and to make the Service’s final administrative determination concerning the existence or amount of an FBAR penalty owed or alleged to be owed by a person; and to provide the hearing required by 31 C.F.R. part 5 and 31 C.F.R. part 900, receive and review evidence, and review the Service’s determination.

  21. Delegated to: Appeals Team Managers.

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To enter into and approve a written agreement with any person relating to the person’s civil liability for an FBAR penalty.

  24. Delegated to: Officials authorized to enter into and approve closing agreements

  25. Redelegation: This authority may not be redelegated.

  26. Source of Authority: Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements between Financial Crimes Enforcement Network and Internal Revenue Service, dated April 2, 2003; Treasury Order 180-01; Treasury Directive 15-41, Treasury Directive 34-02; 31 C.F.R. § 5314, 31 C.F.R. § 5321; 31 C.F.R. § 103.24, 31 C.F.R. § 103.27, 31 C.F.R. § 103.32 and 31 C.F.R. § 103.57 and subparts F and G; 31 C.F.R. part 5 and 31 C.F.R. part 900.

  27. To the extent that authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified.

  28. Signed: Mark. E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.43.11  (11-22-2002)
Delegation Order 4-36 (formerly DO 269)

  1. Designation to Act as Competent or Taxation Authority Under Tax Coordination Agreements and Tax Implementation Agreements with the Possessions of the United States

  2. Authority: To act as competent or taxation authority under the tax coordination agreements and tax implementation agreements with the possessions of the United States, with the responsibility for coordination and liaison of tax administration issues involving the possessions of the United States.

  3. Delegated to: The Director, International (LMSB) (including his/her designee[s]).

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order Nos. 150-10 and 150-39.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  7. Signed: Bob Wenzel, Acting Commissioner of Internal Revenue

1.2.43.12  (03-20-2007)
Delegation Order Number 4-42 (New)

  1. Authority to Execute Written Agreements Made Under Announcement 2006-95, Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States

  2. Authority: To execute written agreements, including closing agreements, with any person (or the person or estate for whom he/she acts) to effect final settlement offers, regardless of liability sought to be compromised, made under Announcement 2006-95. This does not include the authority to set aside any written agreement or closing agreement.

  3. Delegated to: Territory and Program Managers, Foreign Resident Compliance Program, LMSB International. This authority is extended only to persons who are assigned permanently to the position of Territory and Program Managers, Foreign Resident Compliance Program.

  4. Redelegation: This authority may not be further redelegated.

  5. Source of Authority: IRC §7121; 26 CFR 301.7121-1(a); Treasury Order No. 150-10; Announcement 2006-95, Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States, 2006-50 I.R.B. 1105 (Dec. 11, 2006), updated by Announcement 2007-28, Extension of Deadline for Settlement Offered to Certain Foreign Embassy Staff, 2007-10 I.R.B. 683 (Mar. 5, 2007).

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Kevin M. Brown, Deputy Commissioner for Services and Enforcement

1.2.43.13  (08-08-1997)
Delegation Order 8 (Rev. 11)

  1. Agreements as to Liability for Personal Holding Company Tax (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority:To enter into agreements relating to a taxpayer’s liability for personal holding company tax.

  3. Delegated to:

    • Deputy Associate Chief Counsel (International)

    • Deputy Associate Chief Counsel (Domestic)

    • Regional Counsel

    • Associate Chiefs, Appeals Offices

    • Deputy Assistant Commissioner (International)

    • Chiefs, District Examination Divisions.

    Note:

    This authority is also delegated to: Operating Division Counsels; Appeals Team Managers; Director, International; and LMSB and SB/SE Area and Deputy Area Directors and Deputy Associate Chief Counsel (Passthroughs and Special Industries).

  4. Redelegation: This authority may be redelegated only by the Deputy Assistant Commissioner (International), and/or Director, International, District Directors, and/or Area Directors as specified above, who may redelegate to the LMSB Director, Quality Assurance & Performance Management, Deputy Director, International and the Chief, Planning and Special Programs; Chief, Quality Measurement Staff;PSP and Technical Territory and Support managers and Revenue Agents (Reviewers) not lower than GS–11. This authority may not further redelegated.

  5. Sources of Authority: 26 CFR 301.7701–9 and 26 CFR 1.547–2

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 8 (Rev. 10), effective February 22,1991.

  7. Signed: James E. Donelson, Acting Chief Compliance Officer

1.2.43.14  (05-27-1997)
Delegation Order 14 (Rev. 5)

  1. Extension of Time for Filing Statement of Grounds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To grant an extension of time not to exceed thirty additional days for filing the statement of grounds called for in registered mail notification.

  3. Delegated to: Associate Chief Counsel (International), Regional Counsel and Regional Commissioners.

    Note:

    This authority is also delegated to Operating Division Counsels; Assistant Deputy Commissioners and Division Commissioners; Deputy Division Commissioners; Director, Customer Account Services.

  4. Redelegation: This authority may be redelegated by the Regional Commissioners to Chief, Quality Measurement Staff and Revenue Agents (Reviewers) not lower than GS-13.

    Note:

    This authority may also be redelegated to LMSB Director, Quality Assurance and Performance Management, LMSB Revenue Agents (Reviewers), LMSB Revenue Agents.

  5. Source of Authority: 26 CFR 1.534-2

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 14 (Rev. 4), effective October 31, 1987.

  7. Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance Officer

1.2.43.15  (07-10-2001)
Delegation Order 20 (Rev. 3)

  1. Extension of Time to Pay Estate and Gift Taxes

  2. Authority: To grant extensions of time to pay estate and gift taxes, including deficiencies.

  3. Delegated to: Area Directors, Estate and Gift Territory Managers, Technical Support Managers, Chiefs, Service Center Examination Branch (until 09-30-2001, effective 10-01-2001, Examination Operations Manager), Chiefs, Service Center Collection Branch (until 09-30-2001, effective 10-01-2001, Collection Operations Manager), Technical Support Group Managers, Field Director Compliance Services and Chief Compliance Division.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 CFR 20.6161-1, 26 CFR 20.6161-2, 26 CFR 25.6161-1 and 26 CFR 301.7701-9

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 20 (Rev. 2) effective 11-14-1997 (as amended).

  7. Signed: Bob Wenzel, Deputy Commissioner.

1.2.43.16  (10-28-1996)
Delegation Order 21 (Rev. 2)

  1. Extension of Time to File Returns and Pay Certain Excise Taxes (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority:To grant extensions of time to file returns and pay taxes respecting telegraph, telephone, radio and cable facilities, and transportation of persons and property, and to make monthly deposits in payment of such taxes.

  3. Delegated to: Assistant Commissioner (International) and District Directors

    Note:

    This authority is also delegated to SB/SE Area Directors.

  4. Redelegation:This authority may not be redelegated.

  5. Sources of Authority:IRC Sections 6081(a) and 6161(a), and Treasury Decision 6025 approved July 3, 1953.

  6. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 21 (Rev. 1), effective May 12, 1986.

  7. Signed: Michael P. Dolan, Deputy Commissioner

1.2.43.17  (05-12-1997)
Delegation Order 24 (Rev. 2)

  1. Recordkeeping Requirement (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To require any person, by notice served them, to keep records reflecting whether or not the person is liable for tax.

  3. Delegated to: Assistant Commissioner (International) and District Directors.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners.

  4. Redelegation: This authority may be redelegated to Examination and Employee Plans and Exempt Organizations Group Managers.

    Note:

    This authority may also be redelegated to TE/GE Group Managers; LMSB Team Managers; W&I Examination Group Managers; SB/SE Examination or Compliance Group Managers; or equivalent.

  5. Source of Authority:IRC Section 6001.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 24 (Rev. 1) effective May 12, 1986.

  7. Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance

1.2.43.18  (05-12-1997)
Delegation Order 35 (Rev. 15)

  1. Agreements Treated as Determinations (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To enter into agreements treated as determinations under IRC Section 1313(a)(4).

  3. Delegated to: Chief Counsel; Associate Chief Counsel (International); Regional Counsel: Deputy Assistant Commissioner (International); Assistant District Directors; Division Chiefs, Examination and Employee Plans and Exempt Organizations; Associate and Assistant Chief of Appeals Offices; and Appeals Team Chiefs and team managers as to their respective cases.

    Note:

    This authority is also delegated to Operating Division Counsels; Director, International, Director, Field Operations, Director, Field Specialists and Territory Managers; Directors, Federal, State and Local Governments and Indian Tribal Governments; Area and Field Operations Managers; Area Directors and Managers; Technical Support Managers ; Director, Compliance Policy; Appeals Area Directors, Appeals Deputy Area Directors, Appeals Team Managers and Appeals Team Case Leaders.

  4. Redelegation: This authority may be redelegated only by the Assistant Commissioner (International) and District Directors to the Technical Support Manager; Revenue Agents and Tax Law Specialists (Reviewers) not lower than GS-11 for field examination cases; and Revenue Agents and Tax Technicians (Reviewers) not lower than GS-9 for office examination cases.

    Note:

    This authority may also be redelegated by the Director, International, Director, Field Operations, Director, Field Specialists, and Territory Managers; Appeals Area Directors, Deputy Appeals Area Directors and Appeals Team Managers.

  5. Sources of Authority: 26 CFR 301.7701–9 and 26 CFR 1.1313(a)–4

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 35 (Rev. 14) effective February 22, 1991.

  7. Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance Officer

1.2.43.19  (05-12-1986)
Delegation Order 56 (Rev. 1)

  1. Gasoline and Lubricating Oil Bonds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority is hereby delegated to the Assistant Commissioner (International) and District Directors of Internal Revenue to make final determination as to the amount of bond required to be given by producers or importers of gasoline and manufacturers or producers of lubricating oil under the provisions of section 314.9 of Regulations 44, in cases where the amount of the bond calculated under such section would exceed $30,000.

    Note:

    This authority is also delegated to SB/SE Area Directors; LMSB Director, International; LMSB Director, Natural Resources.

  3. The authority herein delegated may not be redelegated.

  4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 56, effective December 27, 1957, is superseded.

  5. Signed: James I. Owens, Deputy Commissioner

1.2.43.20  (05-22-1997)
Delegation Order 57 (Rev. 9)

  1. Notice of Additional Inspection of Books of Account (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To sign the notice to a taxpayer, as required by IRC Section 7605(b), that an additional inspection of the taxpayer’s books of account is necessary after the investigation.

  3. Delegated to: Assistant Commissioner (International); Director, Office of Compliance; Chiefs, Examination and Employee Plans and Exempt Organizations Divisions; and District Directors in districts without an Examination or Compliance Chief.

    Note:

    This authority is also delegated to Director, International; SB/SE Territory Managers; W&I Territory Managers; TE/GE Directors, Federal/State and Local Governments, Indian Tribal Governments; LMSB Territory Managers; Director, Field Specialist; Director, Tax Exempt Bonds and EP Area Managers, & EO Area Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority:IRC 7605(b) and IRC 7851(b)(3).

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 57 (Rev. 8), effective February 22, 1991.

  7. Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance

1.2.43.21  (01-15-1997)
Delegation Order 91 (Rev. 3)

  1. Reimbursable Technical Tax Administration Assistance Agreements (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To develop and enter into advance-of-funds or reimbursable technical tax administration assistance agreements with the following:

    1. Agency for International Development (AID), pursuant to the General Agreement dated February 14, 1966, between AID and the Department of Treasury.

    2. Friendly foreign governments and international organizations, pursuant to Section 607 of the Foreign Assistance Act of 1961 (22 U.S.C. 2357).

    3. American Institute in Taiwan, pursuant to the Taiwan Relations Act (P.L. 96–8, 4/10/79) and Section 607 of the Foreign Assistance Act of 1961 (22 U.S.C. 2357).

    4. Other Federal Agencies pursuant to 31 U.S.C. 1535.

  3. Delegated to: Assistant Commissioner (International)

    Note:

    This authority is also delegated to LMSB Director, International.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order No. 150–10.