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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 53. Delegation of Authorities for Chief Counsel Activities

1.2.53  Delegation of Authorities for Chief Counsel Activities

1.2.53.1  (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 1.2.53 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 1.2.53-1 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.

1.2.53.2  (02-10-2005)
Delegation Order 30-2 (Formerly DO-155, Rev. 4)

  1. Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit

  2. Authority: To sign recommendation letters to the Department of Justice concerning settlement offers related to pending refund cases or any other cases or matters referred to the Department of Justice for prosecution or defense with respect to persons or periods not in suit.

  3. Delegated to: Associate Chief Counsel.

  4. Authority: To sign recommendation letters concerning settlement offers related to pending refund cases or any other cases or matters referred to the Department of Justice for prosecution or defense with respect to:

    1. periods not in suit ending prior to the date of the resulting settlement agreement;

    2. tax consequences for periods not in suit ending after the date of the settlement agreement that necessarily result from the settlement of the periods in suit;

    3. issues conceded in full by the taxpayer for periods not in suit ending after the date of the settlement agreement;

    4. persons not in suit for the periods described in (a); and

    5. persons not in suit for the items described in (b) and (c).

  5. Delegated to: Associate Chief Counsel.

  6. In exercising the above authorities, the delegated authority should obtain, and consider, the advice of the following persons (if the person has jurisdiction over the nonsuit persons or periods): Chief of Appeals; Appeals Area Team Case Leaders; Appeals, Directors Field Operations; Appeals, Area Directors Field Operations; Deputy Appeals Area Directors; LMSB Directors, Field Operations; SB/SE Compliance Area Directors; TE/GE Director, Exempt Organizations; Director, Employee Plans; Director, Government Entities; W&I Director, Compliance.

  7. Redelegation: These authorities may not be redelegated.

  8. Sources of Authority: 26 C.F.R. 301.7122.1 and 26 C.F.R. 301.7701-9.

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

1.2.53.3  (12-02-1996)
Delegation Order 96 (Rev. 13)

  1. Application of Rulings without Retroactive Effect (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To prescribe the extent, if any, to which any ruling relating to the internal revenue laws shall be applied without retroactive effect.

  3. Delegated to: The Associate Chief Counsels and the Deputy Associate Chief Counsels for matters under their respective jurisdiction and the Assistant Commissioner (Employee Plans and Exempt Organizations) for matters under his or her jurisdiction.

    Note:

    This authority is also delegated to TE/GE Division Commissioner.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 301.7805–1(b)

  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. 96 (Rev. 12), effective May 19, 1995.

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

1.2.53.4  (03-24-2001)
Delegation Order 183 (Rev. 8)

  1. Extension of Time for Making Certain Elections

  2. Authority: To grant, for cases within their respective jurisdictions, a reasonable extension of the time fixed by regulations, or by a revenue ruling, a revenue procedure, a notice, or an announcement published in the Internal Revenue Bulletin, for the making of an election or application for relief in respect of tax under all subtitles of the Internal Revenue Code, except subtitles E, G, H, and I, subject to the requirements of 26 CFR 301.9100-1.

  3. Delegated to: Officials in the following offices:

    Tax Exempt and Government Entities Directors of Employee Plans, Exempt Organizations, and Government Entities; Directors, EP and EO Rulings and Agreements; Manager, EO Technical; Manager, EO Technical Guidance and Quality Assurance; Manager, EP Technical; Manager, EP Technical Guidance and Quality Assurance; Manager, EP Voluntary Compliance; Manager, EO Projects/Voluntary Compliance; GE Directors of Federal, State and Local Governments, Indian Tribal Governments, and Tax Exempt Bonds; GE Managers of Outreach Planning and Review
    Chief Counsel Branch Chiefs and technical assistants (including Senior Technician Reviewers and equivalents) in the offices of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities); Associate Chief Counsel (Corporate); Associate Chief Counsel (Financial Institutions and Products); Associate Chief Counsel (Income Tax and Accounting); Associate Chief Counsel (International); Associate Chief Counsel (Passthroughs and Special Industries); and Associate Chief Counsel (Procedure and Administration).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To grant for IRC 505(c) and 508 matters, a reasonable extension of time fixed by regulations for making an election or application for relief in respect of tax under Subtitle A of the Code, subject to the requirements of 26 CFR 301.9100-1.

  6. Delegated to: Group Managers in the following Tax Exempt/Government Entities offices:

    • Employee Plans

    • Exempt Organizations

    • Federal, State & Local Governments

    • Indian Tribal Governments

    • Tax Exempt Bonds.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To grant for IRC 408A(d)(6) matters, a reasonable extension of time fixed by regulations for making an election or application for relief in respect of tax under Subtitle A of the Code, subject to the requirements of 26 CFR 301.9100-1.

  9. Delegated to: Group Managers authorized to issue letter rulings in EP Rulings and Agreements Technical of the Tax Exempt and Government Entities Division.

  10. Redelegation: This authority may not be redelegated.

  11. Sources of Authority: 26 CFR 301.9100-1; Treasury Order 150-10.

  12. 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. 183 (Rev. 7), effective August 23, 1996 (as amended).

  13. Signed: Bob Wenzel, Deputy Commissioner

1.2.53.5  (10-08-1996)
Delegation Order 190 (Rev. 4)

  1. Transfer of Technical Functions to the Office of Chief Counsel

  2. Authority: To perform, effective with implementation of the March 21, 1982, reorganization, all functions performed by the Corporation Tax and Individual Tax Divisions, including but not limited to:

    1. Exclusive jurisdiction, including engineering and valuation activities, to issue letter rulings (with respect to prospective transactions or completed transactions if the request was made before any affected returns have been filed) and to issue technical advice memoranda; to propose revenue rulings and revenue procedures; and to interpret the tax treaties for the official from time to time designated as the "competent or taxation authority " under tax treaties of the United States.

    2. Subject to the limitations set forth in Treasury Order 150-02, to supervise and evaluate the work of all officers and employees of the functions transferred and to take necessary action in all personnel matters pertaining thereto, including those for the appointment, classification, promotion, demotion, reassignment, transfer or separation of such officers and employees.

  3. Delegated to: Chief Counsel.

  4. Redelegation: This authority may be redelegated.

  5. Sources of Authority: 26 CFR 301.7701-9, the Internal Revenue Code of 1954, and Treasury Orders 150-02 and 150-10.

  6. This order supersedes Delegation Order No. 190 (Rev. 3), effective March 9, 1993.

  7. Signed: Michael P. Dolan, Deputy Commissioner

1.2.53.6  (04-16-1997)
Delegation Order 220 (Rev. 3)

  1. Claims of Executive Privilege in Federal Courts (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority:To claim executive privilege with respect to the 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.

  3. Certain federal courts recognize claims of executive privilege by the head of the agency as the sole basis for protecting internal or inter-agency records or information that reflect recommendations, advisory opinions, deliberations, and other similar matters, comprising the process by which governmental decisions and policies are formulated.

  4. Executive privilege may be claimed only for those internal or inter-agency records or information that are predecisional and deliberative, the disclosure of which would significantly impede or nullify Internal Revenue Service actions in carrying out a responsibility or function or would constitute an unwarranted invasion of personal privacy. Before any claim of executive privilege is made, there shall be coordination with the appropriate function(s).

  5. Authority to claim the states secrets privilege is not delegated by this order. The states secrets privilege generally encompasses records or information, the disclosure of which would harm national security or the conduct of international relations.

  6. Delegated to: Through the Chief Counsel to the Assistant Chief Counsel (Disclosure Litigation), or in the absence, or at the request, of the Assistant Chief Counsel (Disclosure Litigation), to the Deputy Assistant Chief Counsel (Disclosure Litigation).

    Note:

    This authority is also delegated through the Chief Counsel to the Deputy Associate Chief Counsel (Procedure and Administration)

  7. Redelegation:

    Note:

    This authority may only be redelegated by the Chief Counsel.

  8. Source of Authority: Treasury Department Order 150-10.

  9. 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 220 (Rev. 2), effective October 1, 1991.

  10. Signed: Margaret Milner Richardson, Commissioner

Exhibit 1.2.53-1  (04-29-2005)
Delegation Orders by New Number, Old Number and Title

New Number Old Number Title
30–2 155 (Rev. 4) Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit
Not Assigned 96 (Rev. 13) Application of Rulings without Retroactive Effect
Not Assigned 183 (Rev. 8) Extension of Time for Making Certain Elections
Not Assigned 190 (Rev. 4) Transfer of Technical Functions to the Office of Chief Counsel
Not Assigned 220 (Rev. 3) Claims of Executive Privilege in Federal Courts

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