1.2.43  Delegations of Authority for the Examining Process

Manual Transmittal

August 20, 2014

Purpose

(1) This transmits revised IRM 1.2.43, Servicewide Policies and Authorities, Delegations of Authority for the Examining Process.

Material Changes

(1) This IRM is issued to include a revision of the following delegation orders

  • IRM 1.2.43.27: Delegation Order 4-29 (Rev. 1), Pre-Filing Agreements for Large Business and International Taxpayers.

  • IRM 1.2.43.30: Delegation Order 4-33 (Rev. 1), Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases.

(2) The revision number on Delegation Order (DO) 4-19, Partnership Matters (Rev. 2) has been corrected from Revision 1 to Revision 2. As background, on 03/22/2004, Delegation Order 4-19 (Rev. 0) was signed by Mark E. Matthews, superseding DO 209 (Rev. 5). However, DO 4-19 (2004) was never published in any IRM. On 08/15/2005, Delegation Order 4-19 (Rev. 0) was again signed by Mark E. Matthews, again superseding DO 209 (Rev. 5). These two DOs contain different information, specifically about who authorities are delegated to. As such, DO 4-19 (2005) should have actually be numbered as Revision 1, which means that the current DO 4-19 (published 10/25/2012) should be renumbered as Revision 2.

(3) A link to an online index of delegation orders was added to the introduction. The index lists delegation orders by business unit and by position.

Effect on Other Documents

This supersedes IRM 1.2.43, dated June 12, 2014.

Audience

All Divisions and Functions.

Effective Date

(08-20-2014)

Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research

1.2.43.1  (10-28-2013)
Introduction

  1. This transmits revised IRM 1.2.43, Servicewide Policies and Authorities, Delegations of Authority for the Examining Process. This IRM contains all of the Servicewide Delegation Orders that relate to the IRS' Examining Process.

  2. A complete list of Delegation Orders can be found on the Internal Revenue Service web site, on a page titled Delegation Orders by Process. The URL is http://www.irs.gov/uac/Delegation-Orders-by-Process1.

  3. Any Delegation Orders approved after this revision of IRM 1.2.43 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1 . They will remain on the web until the next revision of this IRM.

    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.

  4. An index of delegation orders is available at https://organization.ds.irsnet.gov/sites/ras/spder/delegations. The index lists all delegation orders by business unit and by position.

  5. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

    • IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.

1.2.43.2  (08-08-1997)
Delegation Order 4-1 (formerly DO-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 LB&I 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 LB&I 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

1.2.43.3  (05-27-1997)
Delegation Order 4-2 (formerly DO-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 LB&I Director, Quality Assurance and Performance Management, LB&I Revenue Agents (Reviewers), LB&I 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

1.2.43.4  (04-24-2014)
Delegation Order 4-3 (Rev. 1) (formerly DO-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: SB/SE Specialty Tax Chiefs; Director, Campus Compliance Operations, Cincinnati; and Collection Advisory Group Managers.

  4. Redelegation: This authority may not be redelegated.

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

  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 4-3.

  7. Signed: John M. Dalrymple, Deputy Commissioner for Services and Enforcement

1.2.43.5  (10-28-1996)
Delegation Order 4-4 (formerly DO-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

1.2.43.6  (05-12-1997)
Delegation Order 4-5 (formerly DO-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

1.2.43.7  (05-12-1986)
Delegation Order 4-6 (formerly DO-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; LB&I Director, International; LB&I 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

1.2.43.8  (05-22-1997)
Delegation Order 4-7 (formerly DO-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; LB&I 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

1.2.43.9  (09-04-2012)
Delegation Order 4-8, Rev. 1 (formerly DO-4-8 and DO-77, Rev. 28)

  1. Authority to Issue Notices of Deficiency 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: Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business and International); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Territory Managers, Field Compliance (Small Business/Self-Employed); Revenue Agent Reviewers GS-12, Technical Services (Small Business/Self-Employed); Tax Compliance Officer Reviewers GS-09, Technical Services (Small Business/Self-Employed); Area Managers and Reviewers GS-12 (Tax Exempt &Government Entities); Compliance Program Managers, Government Entities (Tax Exempt & Government Entities); Field Operations Managers, Government Entities (Tax Exempt & Government Entities); Group Managers, Government Entities (Tax Exempt & Government Entities); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Territory Managers (Wage & Investment); and Director, Return, Integrity and Correspondence Services (Wage & Investment).

  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 (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business & International); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Territory Managers, Compliance Field (Small Business/Self-Employed); Managers, Technical Services (Small Business/Self-Employed); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Area Managers and Reviewers GS-12 (Tax Exempt & Government Entities); Compliance Program Managers, Government Entities (Tax Exempt & Government Entities); Field Operations Managers, Government Entities (Tax Exempt & Government Entities); Group Managers, Government Entities (Tax Exempt & Government Entities); Territory Managers (Wage & Investment) and Director, Return, Integrity and Correspondence Services (Wage & Investment).

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: 26 U.S.C. § 6212; 26 U.S.C. § 7803(a)(2)(A); 26 CFR 301.6212–1; 26 CFR § 301.7701–9; Treasury Order 150–10.

  9. 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. 4-8, effective February 10, 2004.

  10. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.10  (05-11-2012)
Delegation Order 4-9, Rev. 1 (formerly DO-4-9 and DO-91, Rev. 3)

  1. Reimbursable Technical Tax Administration Assistance Agreements

  2. Authority: To enter into advance-of-funds or reimbursable technical tax administration assistance agreements, including with the Department of Treasury, Office of Technical Assistance, to provide IRS personnel to support programs with the following:

    1. Agency for International Development (AID).

    2. Friendly foreign countries, international organizations, and voluntary nonprofit agencies, 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 (22 U.S.C. 3301-3316 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: Deputy Commissioner (International), Large Business & International Division.

  4. Redelegation: This authority may not be redelegated.

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

  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. 91 (Rev. 2).

  7. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.11  (02-22-1991)
Delegation Order 4-11 (formerly DO-107, Rev. 8)

  1. Authority to Determine that Certain "Savings Institutions" do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority granted to the Commissioner of Internal Revenue under 26 CFR 1.461–1(e)(3)(ii) to determine that an organization referred to therein does not intend to avoid taxes (and therefore be permitted to deduct one-tenth of the amount of dividends or interest not allowed as a deduction for a taxable year under 26 CFR 1.461–1(e)(1) in each of ten succeeding taxable years) is hereby delegated to the following officials:

    • Chief Counsel

    • Regional Counsel

    • District Directors

    • Associate Chiefs, Appeals Offices

    • Assistant District Directors

    • Chiefs of District Examination Divisions

    • Director, Office of Compliance, Assistant Commissioner (International)

    Note:

    This authority is also delegated to: Operating Division Counsels; LB&I Directors of Field Operations, Field Specialists, and International, Territory Managers and Manager, International Programs; TE/GE Directors, Employee Plans, Exempt Organizations, Government Entities, and Customer Account Services; Appeals Team Managers.

  3. In districts this authority may be redelegated only by District Directors, who may redelegate to the Chief of Review Staff. If there is no Chief of Review Staff, District Directors may redelegate this authority not lower than to GS-11 Revenue Agents and/or equivalent in TE/GE and LB&I Divisions.

  4. 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. 107 (Rev. 7), issued May 12, 1986

  5. Signed: David G. Blattner, Chief Operations Officer

1.2.43.12  (07-01-2010)
Delegation Order 4-12 (Rev. 2)

  1. Designation to Act as "Competent Authority" Under Tax Treaties, Tax Information Exchange Agreements, Tax Coordination Agreements, and Tax Implementation Agreements; to Authorize the Disclosure of Tax Information Under Mutual Legal Assistance Treaties; and to Disclose Certain Tax Convention Information

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

  3. Delegated to: Deputy Commissioner (International), Large Business and International.

  4. Redelegation: This authority may be redelegated to the Director, Treaty Administration and International Coordination and Director, International Compliance, Strategy and Policy.

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

  6. Delegated to: Deputy Commissioner (International), Large Business and International.

  7. Redelegation: This authority may be redelegated to the Director, Treaty Administration and International Coordination; Manager, Exchange of Information and Overseas Operations; and program managers responsible for the administration of IRC section 7654, including the Program Manager, U.S. Territories.

  8. Authority: To authorize the transmittal of returns and return information to the United States Department of Justice for the disclosure of such returns and return information to a foreign central authority in accordance with the terms and conditions of a mutual legal assistance treaty or agreement between the foreign country and the United States relating to the exchange of tax information, such disclosures to be authorized only with the concurrence of the Associate Chief Counsel (International).

  9. Delegated to: Deputy Commissioner (International), Large Business and International.

  10. Redelegation: This authority may be redelegated to the Director, Treaty Administration and International Coordination.

  11. Authority: To sign on behalf of the Deputy Commissioner (International), Large Business and International for matters arising under tax treaties, tax information exchange agreements, tax coordination agreements, tax implementation agreements and mutual legal assistance treaties or agreements.

  12. Delegated to: Director, Treaty Administration and International Coordination; Senior International Advisors; Program Manager, Exchange of Information and Overseas Operations; Program Manager, United States Territories; Group Managers, Treaty Administration; Internal Revenue Service Tax Attachés and Revenue Service Representatives. The scope of specific delegations of this signature authority among these designated senior officials will be determined by the Deputy Commissioner (International) Large Business and International.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To disclose tax convention information not relating to a particular taxpayer if, after consultation with each other party to the tax convention, it is determined that such disclosure would not impair tax administration as provided by IRC section 6105(b)(4), but if such tax convention information relates to pending litigation, such disclosure will be made only with the concurrence of the Associate Chief Counsel (International).

  15. Delegated to: Deputy Commissioner (International), Large Business and International.

  16. Redelegation: This authority may not be redelegated.

  17. Authority:

    1. To disclose tax convention information that may be related to a terrorist incident, threat, or activity to the extent necessary to apprise the head of the appropriate Federal law enforcement agency responsible for investigating or responding to such terrorist incident, threat, or activity, consistent with the requirements of IRC section 6103(i)(3)(C) ;

    2. To disclose, upon written request meeting the requirements of IRC section 6103(i)(7)(A)(iii), tax convention information to officers and employees of any Federal law enforcement agency who are personally and directly engaged in the response to or investigation of any terrorist incident, threat, or activity;

    3. To disclose, upon written request meeting the requirements of IRC section 6103(i)(7)(B)(ii), tax convention information to officers or employees of the Department of Justice, the Department of the Treasury, or other Federal intelligence agencies who are personally and directly engaged in the collection or analysis of intelligence and counterintelligence information or investigation concerning any terrorist incident, threat, or activity. Where the tax convention information is provided by a foreign government, such disclosure shall be made only with the written consent of the foreign government.

  18. Delegated to: The Deputy Commissioner (International), Large Business and International.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To act as "competent or taxation authority" under the income tax treaties between the United States and foreign countries for exchanges of information, in accordance with the terms and conditions of the applicable treaty or treaties, related to the Joint International Tax Shelter Information Centre (JITSIC).

  21. Delegated to: Director, JITSIC

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To act on behalf of the Director, JITSIC under the income tax treaties between the United States and foreign countries for exchanges of information, in accordance with the terms and conditions of the applicable treaty or treaties, related to JITSIC

  24. Delegated to: JITSIC manager representative(s) from LB&I and SBSE and technical advisors assigned to JITSIC

  25. Redelegation: This authority may not be redelegated.

  26. Authority: To sign on behalf of the Director, JITSIC under the income tax treaties between the United States and foreign countries for exchanges of information, in accordance with the terms and conditions of the applicable treaty or treaties, related to JITSIC.

  27. Delegated to: JITSIC manager representative(s) from LB&I and SBSE. The scope of specific delegations of this signature authority among these designated senior officials will be determined by the Director, JITSIC. The technical advisors assigned to JITSIC are not delegated signatory authority.

  28. Redelegation: This authority may not be redelegated.

  29. Source of Authority: Treasury Order 150-10, IRC § 6103(k)(4), IRC § 6105.

  30. 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 4-12 (Rev. 1).

  31. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.13  (04-15-2014)
Delegation Order 4-14 (Rev. 1) (formerly DO-134, Rev. 2)

  1. Authority: To discharge an executor from personal liability for any deficiency for estate tax, and from personal liability for the decedent’s income and gift taxes, when requested.

  2. Delegated to: SB/SE Area Directors; SB/SE Specialty Tax Chiefs; Directors, Customer Service Center, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Center, Director, Campus Compliance Operations, Cincinnati; LB&I Director, International Business Compliance, LB&I Director, International Individual Compliance, LB&I Industry Directors and Director, Global High Wealth; Area Directors, Service Center Directors and the Director, Austin Compliance Center.

  3. Redelegation: This authority may not be redelegated.

  4. Authority: Authority to issue Estate Tax Closing Letters.

  5. Delegated to: SB/SE Chief Estate and Gift Tax; and Director, Campus Compliance Operations, Cincinnati.

  6. Redelegation: This authority may not be redelegated.

  7. Sources of Authority: 26 CFR 301.7701-9, 26 CFR 301.6905-1 and 26 CFR 20.2204

  8. 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. 4-14.

  9. Signed: John M. Dalrymple, Deputy Commissioner for Services and Enforcement

1.2.43.14  (10-31-1987)
Delegation Order 4-15 (formerly DO-136, Rev. 6)

  1. Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers

  2. Pursuant to authority vested in the Commissioner of Internal Revenue, the authority to sign agreements entered into under the provisions of Rev. Proc. 74-6, is hereby delegated to the following officials:

    • Chief Counsel

    • Regional Counsel

    • Assistant Commissioner (International)

    • District Directors

    • Chiefs, Appeals Offices

    • Associate Chiefs, Appeals Offices

  3. The authority delegated herein may be redelegated by Regional Directors of Appeals and District Directors, and may not be further redelegated.

  4. Delegation Order No. 136 (Rev. 5), effective May 12, 1986, is superseded.

  5. Signed: Charles H. Brennan, Deputy Commissioner (Operations)

1.2.43.15  (04-24-2014)
Delegation Order 4-16 (Rev. 1) (formerly DO-144, Rev. 3)

  1. Issuance of Transfer Certificates in Certain Estate Tax Cases

  2. Authority: To issue transfer certificates in certain estate tax cases.

  3. Delegated to: Estate and Gift Tax Group Managers and the Director, Campus Compliance Operations, Cincinnati

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 CFR 301.7701-9 and 26 CFR 20.6325-1(c).

  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 4-16.

  7. Signed: John Dalrymple, Deputy Commissioner for Services and Enforcement

1.2.43.16  (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 Business and International); 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 Business and International; 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

1.2.43.17  (10-25-2012)
Delegation Order 4-19, Rev. 2 (formerly DO-4-19 (Rev. 1) and DO-209, Rev. 5)

  1. Partnership Matters

  2. Authority: To sign the notice to partners of the beginning of an administrative proceeding at the partnership level with respect to partnership 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 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 items or 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 to consent to the designation of a partner who is not a United States person as a Tax Matters Partner.

  12. Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; LB&I 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 affected item), and any items that have become non-partnership items (or any item affected by such items), and, pursuant to IRC section 6228 and 6252(b), to extend the period for filing a petition for adjustment of partnership items and a civil action for refund attributable to partnership items.

  15. Delegated to: Appeals Team Managers; Appeals Team Case Leaders; Appeals Officers; Compliance personnel as indicated in Delegation Order No. 25-2 or its successor order, as well as GS-12 revenue agents working in a Campus TEFRA Function.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To allow any part of an administrative adjustment request under IRC § 6227 or IRC § 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 § 6231(A) and (b)(2), and regulations thereunder.

  21. Delegated to: SB/SE Area Directors of Compliance; LB&I 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. Authority: To sign a notice of adjustment with respect to oversheltered returns as authorized by IRC § 6234.

  27. 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.

  28. Redelegation: This authority may not be redelegated.

  29. Sources of Authority: IRC §§ 775(a)(2), 6223, 6224, 6227, 6228, 6229, 6231(a)(1), 6231(a)(7), 6231(b), 6231(c), 6234, 6245(a), 6245(b)(1), 6245(b)(3), 6248(b), 6252(b), 6255(b)(1) and (b)(2), and 7121; Treasury Order 150-10.

  30. This order supplements Delegation Order 8-3. To the extent that the authorities in this order may conflict with the authorities in Delegation Order 8-3, the authorities in this order control.

  31. 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. 4-19

  32. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.18  (05-12-1986)
Delegation Order 4-20 (formerly DO-210, Rev. 1)

  1. Certain Determinations With Respect to Abusive Tax Shelter Partnerships (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority to make the determination under 26 CFR 301.6231(c)-1 T and 26 CFR 301.6231(c)-2 T that it is highly likely that a person described in section 6700(a)(1) made, with respect to a partnership, (1) a gross valuation overstatement, or (2) a false or fraudulent statement with respect to the tax benefits to be secured by reason of holding an interest in the partnership, that would be subject to a penalty under section 6700 (relating to penalty for promoting abusive tax shelters, etc.), is hereby delegated to the following officials:

    1. The Assistant Commissioner (International) and District Directors in connection with the issuance of pre-filing notification letters;

      Note:

      This authority is also delegated to LB&I Director of International; LB&I Directors, Field Operations; W&I Director, Compliance; SB/SE Area Directors.

    2. Assistant Commissioners (Examination) and (International) when pre-filing notification letters have not been issued.

      Note:

      This authority is also delegated to LB&I Director of International; SB/SE Director of Compliance; and TE/GE Director, Government Entities.

  3. The authority to make such determinations 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. 210, effective January 25, 1985, is superseded.

  5. Signed: James I. Owens, Deputy Commissioner

1.2.43.19  (11-18-2013)
Delegation Order 4-21 (Rev. 1) (formerly DO-219, Rev. 4)

  1. Jeopardy and Termination Assessments

  2. Authority: To approve jeopardy and termination assessments.

  3. Delegated to: SB/SE Area Directors; SB/SE Specialty Tax Chiefs; LB&I Directors, Field Operations; W&I Director of Compliance; TE/GE Directors Employee Plans, Exempt Organizations, and Government Entities; Criminal Investigation Directors, Field Operations.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: IRC 6201, 6851, 6861, and 6862; 26 CFR 301.6201-1, 26 CFR 1.6851-1, 26 CFR 301.6852.1, 26 CFR 301.6861-1, 26 CFR 301.6862-1, and 26 CFR 301.7701-9; Treasury Order 150-10.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Delegation Order No. 4-21.

  7. Signed: John M. Dalrymple, Deputy Commissioner for Services and Enforcement

1.2.43.20  (01-15-1997)
Delegation Order 4-22 (formerly DO-223, Rev. 1)

  1. Certification under IRC Section 552(b) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To certify that certain corporations are excluded from the definition of a "foreign personal holding company."

  3. Delegated to: Chief, Quality Measurement Staff and Chief, Support and Services Branch.

    Note:

    This authority is also delegated to managers of Revenue Agent Reviewers in LB&I.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 1.552-4(a).

  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. 223, effective March 26, 1987.

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

1.2.43.21  (01-16-1997)
Delegation Order 4-23 (formerly DO-224, Rev. 1)

  1. Consent to Revoke Elections Under IRC Section 897(i) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To consent to revocation of elections made under section 897(i) of the Internal Revenue Code.

  3. Delegated to: Examination Field Group Managers for cases within their jurisdiction.

    Note:

    This authority is also delegated to LB&I Team Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order No. 150-10 and 26 CFR 1.897-3(f).

  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. 224, effective April 24, 1987.

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

1.2.43.22  (08-25-1997)
Delegation Order 4-24 (formerly DO-236, Rev. 3)

  1. Settlement Offers and Closing Agreements in CEP Cases Where Appeals has Effected a Settlement (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

    Note:

    [Supplements Delegation Order No. 97 (as revised)]

  2. Authority: To accept settlement offers on any issue in a Coordinated Examination Program (CEP) case under their jurisdiction where a settlement (including a hazards settlement) has been effected by Appeals in a previous, subsequent or the same tax period (the settled period) with respect to the same issue of the same taxpayer, or of another taxpayer who was directly involved in the transaction or taxable event. This authority applies regardless of the amount of liability sought to be compromised.

  3. Delegated to: Examination case managers.

    Note:

    This authority is also delegated to LB&I Team Managers.

  4. Redelegation: This authority may not be redelegated.

  5. No settlement will be made unless all the following factors are present in the tax year currently under Examination jurisdiction:

    1. The facts surrounding a transaction or taxable event in the tax period under examination are substantially the same as the facts in the settled period;

    2. The legal authority relating to such issue must have remained unchanged;

    3. The underlying issue must have been settled by Appeals independently of other issues (e.g. no trading of issues) in the settled tax period; and

    4. The issue must have been settled in Appeals with respect to the same taxpayer (including consolidated and unconsolidated subsidiaries) or another taxpayer who was directly involved in the transaction or taxable event in the settled period.

  6. The above criteria apply to taxpayers "directly involved" in the transaction. Illustrations of a taxpayer "directly involved" in the transaction are as follows:

    1. Taxpayers A and B are directly involved in the same transaction or taxable event in tax period 19xx where A and B would logically receive similar tax treatment. Taxpayer A’s treatment of the transaction is adjusted by Examination and settled in Appeals. The adjustment involves the same legal issue with respect to Taxpayer B. Examination may resolve Taxpayer B’s case in a manner consistent with the Appeals settlement of Taxpayer A.

    2. Taxpayers A and B are directly involved in the same transaction or taxable event in tax period 19xx where A and B would logically receive similar tax treatment. Taxpayer A’s treatment of the transaction is adjusted by Examination and settled by Appeals. In addition, Taxpayer A or B (or both) is directly involved in a separate but similar transaction or taxable event in the same, prior, or subsequent tax period involving the same legal issue as above. Such issue for Taxpayers A or B only may also be settled in a consistent manner provided it involves substantially the same facts.

  7. Authority: To review and approve prior to finalization, the above-proposed settlements in a Coordinated Examination Program case, together with any related closing agreement or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment.

  8. Delegated to: Appropriate Examination branch chiefs.

    Note:

    This authority is also delegated to LB&I Territory Managers.

  9. Redelegation: This authority may not be redelegated.

  10. Authority: To execute closing agreements and/or the Form 870-AD in order to effect any final settlement reached in a Coordinated Examination Program case after review by the appropriate Examination branch chief.

  11. Delegated to: Examination case managers.

    Note:

    This authority is also delegated to LB&I Team Managers.

  12. Redelegation: This authority may not be redelegated.

  13. Sources of Authority: Treasury Orders 150-07, 150-09 and 150-10, 26 USC 7121 and 26 CFR 301.7121-1.

  14. For settlement authority of Industry Specialization Program and International Field Assistance Specialization Program coordinated issues, see Delegation Order 247. This order supersedes Delegation Order 236 (Rev. 2), effective March 15, 1996.

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

  16. Signed: Michael P. Dolan, Deputy Commissioner

1.2.43.23  (10-18-2008)
Delegation Order 4-25 (Rev. 2)

  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 agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of 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 Business and International (LB&I) 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 agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of 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 LB&I 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: LB&I 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 agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890- AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of 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: LB&I 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 agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of 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 LB&I 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&ICompliance 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 agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of 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 LB&I 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: LB&I 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 agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of 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: LB&I 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.

  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 (Rev 1).

  29. Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

1.2.43.24  (10-28-2013)
Delegation Order 4-26 (Rev. 1) (formerly DO-251)

  1. Authority to Issue and Execute Notices of Determination Concerning Worker Classification Under IRC Section 7436

  2. Authority: To sign and send to the taxpayer by mail, including by registered or certified mail, any Notice of Determination Concerning Worker Classification Under IRC Section 7436.

  3. Delegated to: Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business and International); Field Collection Area Directors (Small Business/Self-Employed); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Examination Field Territory Managers (Small Business/Self-Employed); Revenue Agent Reviewers GS-12, Examination Technical Services (Small Business/Self-Employed); Tax Compliance Officer Reviewers GS-09, Technical Services (Small Business/Self-Employed); Area Managers and Reviewers GS-12 (Tax Exempt & Government Entities); Government Entities Compliance Program Managers and Compliance Program Reviewers GS-12 (Tax Exempt & Government Entities); Government Entities Field Operations Managers (Tax Exempt & Government Entities); Government Entities Group Managers (Tax Exempt & Government Entities); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Territory Managers (Wage & Investment); and Director, Return, Integrity and Correspondence Services (Wage & Investment).

  4. Redelegation: This authority may not be re-delegated.

  5. IRC § 7436; Treasury Order 150-10.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supercedes Delegation Order No. 4-26.

  7. Signed: Steven T. Miller, Acting Commissioner Internal Revenue

1.2.43.25  (01-30-2012)
Delegation Order 4-27 (Rev. 1) (formerly DO 4-27)

  1. Designated Inspection Sites For Fuel Inspections

  2. Authority: To designate an Inspection Site for Fuel Inspections.

  3. Delegated to: National Fuel Compliance officers and National Fuel Compliance Agents in the Excise Tax Program.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: IRC § 4083(c)(2); 26 CFR § 48.4083-1(b)(2), and Treasury Order 150-10.

  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. 4-27.

  7. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.26  (01-30-2012)
Delegation Order 4-28 (Rev. 1) (formerly DO 4-28)

  1. Authorizing an Alternative Proof of Payment for the Registration of a Highway Motor Vehicle

  2. Authority: To authorize an alternative proof of payment for the registration of a highway motor vehicle.

  3. Delegated to: Chief, Excise Tax Program.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 C.F.R. § 41.6001-2(a) .

  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. 4-28.

  7. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.27  (04-24-2014)
Delegation Order 4-29 Rev. 1 (formerly DO-4-29, DO-262, Rev. 1)

  1. Pre-Filing Agreements for Large Business and International 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: Directors (Large Business and International); Directors, Field Operations (Large Business and International).
    In the case of an issue under the jurisdiction of Small Business/Self-Employed Specialty Tax, the SB/SE Director of Specialty Tax.

  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 4-29, effective January 25, 2005.

  7. Signed: John M. Dalrymple, Deputy Commissioner, Services and Enforcement

1.2.43.28  (09-15-2000)
Delegation Order 4-30 (formerly DO-264)

  1. Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements Made under the Targeted Jobs Tax Credit Initiative

  2. Authority: In cases under their jurisdiction, to accept or make settlement offers and to execute closing agreements to effect such settlement offers, regardless of liability sought to be compromised, made under Announcement 2000-58, subject to the prior written review and approval by the Retail Industry Technical Advisor (or his or her designee).

  3. Delegated to: Examination Branch Chiefs in the District offices and Territory Managers in Large and Mid-Sized Business and Small Business/Self-Employed divisions.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order Nos. 150-07, 150-09, and 150-10 and the authority contained in IRC 7121 to offer and accept written settlement offers and execute closing agreements, relating to federal tax matters that are the subject of Announcement 2000-58, Targeted Jobs Tax Credit Settlement Initiative, IRB 2000-30 (July 24, 2000).

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

  7. Signed: Stuart L. Brown, Chief Counsel, and Bob Wenzel, Deputy Commissioner

1.2.43.29  (01-06-1997)
Delegation Order 4-32 (formerly DO-245, Rev. 1)

  1. Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992 ("Agreement" ) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To enter into and approve written agreements with any person relating to federal tax years resolved pursuant to the Agreement, including future tax years to which the Agreement applies.

  3. Delegated to: District Directors, Regional Directors of Appeals, Assistant Regional Directors of Appeals, Chiefs and Associate and Assistant Chiefs of Appeals, and to Appeals Team Chiefs and Team Managers with respect to their team cases, for cases under their jurisdiction (including cases docketed before the United States Tax Court); and to Regional Directors of Appeals, Assistant Regional Directors of Appeals, Chiefs and Associate and Assistant Chiefs of Appeals, in cases docketed before the United States Tax Court other than those referred to above, but only upon the request of the Chief Counsel or delegate of the Chief Counsel.

    Note:

    This authority is also delegated to TE/GE Directors; LB&I Directors, Field Operations; W&I Director, Compliance; SB/SE Area Directors; Appeals Operating Unit Directors, Appeals Area Directors, Appeals Deputy Area Directors, Appeals Team Case Leaders, and Appeals Team Managers.

  4. Redelegation: The authority delegated in this order may not be redelegated, except that District Directors may redelegate their authority, but no lower than the Chief, Quality Review Staff/Section or equivalent level position.

  5. Sources of Authority: 26 CFR 301.7121-1(a); Treasury Order No. 150-07; Treasury Order No. 150-09; and Treasury Order No. 150-10.

  6. This order supplements the authority contained in Delegation Order No. 97 (as revised) and supersedes Delegation Order No. 245, effective May 11, 1995. To the extent that authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.

  7. Signed: Michael P. Dolan, Deputy Commissioner

1.2.43.30  (07-17-2014)
Delegation Order 4-33 (Rev. 1)

  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 Team Managers; SB/SE Examination Technical Services Group Managers; Appeals Team Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Source(s) of Authority: IRC 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: John Dalrymple, Deputy Commissioner for Services and Enforcement

1.2.43.31  (10-25-2012)
Delegation Order 4-34 (Rev. 1) (formerly DO-4-34)

  1. Gaming Tip Compliance Agreements

  2. Authority: To sign Tip Rate Determination Agreements (TRDAs) or Gaming Industry Tip Compliance Agreements described in Revenue Procedure 2007-32 (or successor guidance), 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: Program Manager, National Tip Reporting Compliance Program (Small Business/Self-Employed) for non-tribal gaming operations; Managers, Indian Tribal Governments (Tax Exempt and Government Entities) for Indian tribal gaming operations.

  4. Redelegation: This authority may not be redelegated.

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

  6. Delegated to: Director, Specialty Programs (Small Business/Self Employed) for non-tribal gaming operations; Director, Indian Tribal Governments (Tax Exempt and Government Entities) for Indian tribal gaming operations.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: Treasury Order 150-10; Revenue Procedure 2007-32.

  9. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supercedes Delegation Order 4-34.

  10. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.32  (04-11-2012)
Delegation Order 4-35 (Revoked)

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

  2. This Delegation Order is replaced by Delegation Order 25-13, effective April 11, 2012.

1.2.43.33  (01-30-2012)
Delegation Order 4-37 (Rev. 1) (formerly DO 4-37)

  1. Recordkeeping Requirement

  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: Team Managers (Large Business & International); Examination Group Managers (Small Business/Self-Employed); Technical Services Group Managers (Small Business/Self-Employed); Specialty Programs Group Managers (Small Business/Self-Employed); Campus Compliance Services Managers (Small Business/Self-Employed); Group Managers (Tax Exempt & Government Entities); and Examination Reporting Compliance Managers (Wage & Investment).

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 IRC 6001; 26 CFR § 1.6001-1(d); 26 CFR § 53.6001-1(b); 26 CFR § 55.6001-1(b); 26 CFR § 156.6001-1(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 4-37.

  7. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.34  (09-19-2012)
Delegation Order 4-38 (Revoked) (formerly DO-181, Rev. 1)

  1. Authority to Designate Qualified General Assistance Programs Described in Section 51(d)(6) of the Internal Revenue Code

  2. The purpose of this memorandum is to request your approval to rescind an obsolete Delegation Order.

  3. Rationale: The authority on which Delegation Order 4-38 was founded, Section 51(d)(6) of the Internal Revenue Code, no longer includes a provision for a General Assistance Program Determination. The organizations confirm that there are no longer any active cases related to the order.

  4. Accordingly, this Delegation Order can now be deemed obsolete and removed from the Internal Revenue Manual.

  5. Signed: Steven T. Miller, Deputy Commissioner, Services and Enforcement

1.2.43.35  (10-31-1987)
Delegation Order 4-39 (formerly DO-225, Rev. 1)

  1. Authority of Examination Managers and Supervisors GM-13 and GM-14 in Pre-1983 Non-TEFRA Tax Shelter Cases (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

    Note:

    [Supplements Delegation Order Nos. 60 and 66 and amends and supplements Delegation Order No. 97 (as revised)]

  2. The authority vested in the Commissioner of Internal Revenue by 26 CFR 301.6020-1, 26 CFR 301.6201-1, 26 CFR 301.7121-1(a), 26 CFR 301.7701-9, and Treasury Department Order No. 150-07, Treasury Department Order No. 150-09, and Treasury Department Order No. 150-10, as revised, is hereby delegated as follows:

    1. The Assistant Commissioners (Examination) and (International), Assistant Regional Commissioners (Examination), and Examination Managers and Supervisors GM-13 and GM-14 in Districts, Service Centers and Compliance Center are hereby authorized in cases under their jurisdiction to enter into and approve a written agreement with any person relating to the Internal Revenue liability, of such person (or of the person or estate for whom he/she acts) to close pre-ERTA tax shelter commodity issues, based on the Servicewide administrative positions developed by Appeals, Chief Counsel, and Examination, and other tax shelter initiative issues based on settlement positions reached by Chief Counsel or Appeals on the specific shelter where the initial investment was made prior to January 1, 1983. These agreements will be executed on Form 870-AD, Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment, and Form 906, Closing Agreement on Final Disposition Covering Specific Matters. This authority is also delegated to Managers and Supervisors GM-13 and GM-14 as to their respective cases.

    2. The authority delegated herein extends only to tax shelter issues, including penalties or related statutory issues that must be adjusted due to settlement of the tax shelter issues. This authority, also extends to tax shelter issues on subsequent year returns where benefits from pre-1983 tax shelters are claimed.

  3. The authorities contained in this order are intended to supplement the authorities contained in Delegation Order No. 60 (as revised), Delegation Order No. 66 (as revised), and amends and supplements Delegation Order No. 97 (as revised). The delegation of authority granted herein 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. 225 effective April 6, 1987 is superseded.

  5. Signed: Charles H. Brennan, Deputy Commissioner (Operations)

1.2.43.36  (05-05-1997)
Delegation Order 4-40 (formerly DO-244, Rev. 1)

  1. IRS Employees’ Returns Selected for Examination (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To approve survey of IRS employees’ returns selected for examination and assigned to a group. Approval must be in writing and surveys are subject to mandatory review.

  3. Delegated to: Chief, Examination Division in district offices; District director in districts where there are no division chiefs; and Chief, Compliance Division in the service centers.

    Note:

    This authority is also delegated to W&I Territory Managers; SB/SE and LB&I Territory Managers; LB&I Directors, Field Operations; Chiefs in Customer Service Centers, Chiefs in Compliance Field Services.

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

  5. Source of Authority: Treasury Order 150-10.

  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 244 effective June 8, 1994.

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

1.2.43.37  (04-08-2008)
Delegation Order 4-41 (New)

  1. Formal Written Request for Financial Institution Records where Summons Authority is Not Available.

  2. Authority: To authorize the issuance to a financial institution, when summons authority does not apply, of a formal written request for records relating to financial accounts under 31 CFR Part 14, implementing the formal written request procedures of 12 USC 3402(5) and 12 USC 3408; and to certify that all the requirements of 31 CFR Part 14 have been complied with.

  3. Delegated to: Directors (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; Wage & Investment; and Criminal Investigation); Territory Managers (Large & Mid- Size Business; Small Business/Self-Employed; Wage & Investment); Area Managers (Small Business/Self-Employed; and Tax Exempt & Government Entities); and Special Agents in Charge (Criminal Investigation).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To serve a formal written request for the production of documents, to make inquiry as may be relevant or material to the production of these documents, and to receive and examine data.

  6. Delegated to: Revenue Agents (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); Revenue Officers (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); Compliance Officers (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); and Special Agents (Criminal Investigation).

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: 31 CFR Part 14; 12 USC 3402(5) and 3408.

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

  10. Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

1.2.43.38  (03-20-2007)
Delegation Order 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, LB&I 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 IRB 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

1.2.43.39  (06-06-2008)
Delegation Order 4-45 (New)

  1. Consolidated Group Matters

  2. Authority: To designate a substitute agent for a consolidated group under certain circumstances as provided in Treasury Regulation § 1.1502- 77.

  3. Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; Team Managers (Large Business and International) as to their respective cases; and Group Managers (Small Business/Self- Employed and Tax Exempt and Government Entities) as to their respective cases.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order No. 150-10, IRC 7701(a), Treasury Regulation § 301.7701-9(c), I.R.C. § 1502, Treasury Regulation § 1.1502-77.

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

  7. Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

1.2.43.40  (01-07-2010)
Delegation Order 4-46 (New)

  1. Qualifying Advanced Energy Project Program

  2. Authority: To administer the qualifying advanced energy project program under § 48C of the Internal Revenue Code, including the consideration and award of certifications for qualified investments eligible for credits under § 48C, established under Notice 2009-72 or any successor notice.

  3. Delegated to: Industry Director, Natural Resources and Construction (Large & Mid-Size Business).

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: IRC § 48C(d); Treasury Order 150 10.

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

  7. Signed: Steven T. Miller, Deputy Commissioner for Services & Enforcement

1.2.43.41  (05-27-2011)
Delegation Order 4-47 (New)

  1. Compliance Reviews of Economic Sanctions Program

  2. Authority: Except as otherwise set forth in this order, to take any action the Commissioner of Internal Revenue is authorized to take under Treasury Directive No.15-43 with respect to conducting reviews for compliance with economic sanctions programs.

  3. Delegated to: Program Manager, Bank Secrecy Act Policy.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To conduct compliance reviews for compliance with economic sanctions programs.

  6. Delegated to: GS-11 Revenue Agents assigned as Bank Secrecy Act examiners but only with respect to persons that are subject to examination by IRS for compliance with the Title 31 provisions of the Bank Secrecy Act.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To refer apparent economic sanctions program violations and to refer apparent economic sanctions program compliance risks to the Office of Foreign Assets Control.

  9. Delegated to: GS-14 Bank Secrecy Act Program Analysts and Program Manager, Bank Secrecy Act Policy.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To exchange information with the Office of Foreign Assets Control with respect to apparent economic sanctions program violations and apparent economic sanctions program compliance risks.

  12. Delegated to: GS-14 Bank Secrecy Act Program Analysts and Program Manager, Bank Secrecy Act Policy.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To enter into agreements with Office of Foreign Assets Control when such agreements are necessary to comply with the terms of the Memorandum of Understanding between the U.S. Department of the Treasury, Internal Revenue Service, and U.S. Department of the Treasury, Office of Foreign Assets Control, dated November 23, 2009, and any successor agreements between the IRS and Office of Foreign Assets Control.

  15. Delegated to: Bank Secrecy Act Program Analysts GS-14 and Program Manager, Bank Secrecy Act Policy.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To disclose to the Director of the Office of Foreign Assets Control information that could impact an IRS criminal investigation whenever necessary to comply with the terms of the MOU.

  18. Delegated to: Chief, Criminal Investigation

  19. Redelegation: This authority may not be redelegated.

  20. Sources of Authority: 31 U.S.C. § 313 and 31 U.S.C. § 321; Treasury Orders 101-05 and 105-17; and Treasury Directive 15-43.

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

  22. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.43.42  (08-30-1999)
Delegation Order 4-48 (formerly DO-260)

  1. Authority to Sign Secured Employee Benefits Settlement Agreements

  2. Authority: To accept settlement offers and to execute closing agreements to effect such settlement offers made under Revenue Procedure 99–26, regardless of the amount of the liability sought to be compromised.

  3. Delegated to: The Vacation Pay Issue Specialist.

  4. Redelegation: The authority may not be redelegated.

  5. Authority: In cases under their jurisdiction, to accept to make settlement offers and to execute closing agreements to effect such settlement offers made under Rev. Proc. 99–26subject to the review and approval by the Vacation Pay Specialist of the settlement offers and closing agreements as proposals with supporting documentation prior to their finalization.

  6. Delegated to: Examination case managers and group managers.

  7. Redelegation: The authority may not be redelegated.

  8. Sources of Authority: Treasury Order Nos. 150-07, 150-09, 150-10, and the authority contained in IRC 7121 to offer and accept written settlement offers and execute closing agreements, relating to federal tax matters that are the subject of Rev. Proc. 99–26, Secured employee Benefits Settlement Initiative.

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

  10. Signed: Stuart L. Brown, Chief Counsel and Bob Wenzel, Deputy Commissioner (Operations).

1.2.43.43  (04-16-1997)
Delegation Order 4-49 (formerly DO-200, Rev. 1)

  1. Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To issue a notice of the existence of a conflicting claim to the investment tax credit for a film or tape being asserted by another person.

  3. Delegated to: Assistant Commissioner (Examination).

    Note:

    This authority is also delegated to LB&I Director Communication, Technology, and Media.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 CFR 7.48-2(b)(3), Temp. Treas. Reg. Sections 7.48-2(b)(3) and 7.48-2(c)(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. 200, effective June 29, 1983.

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

1.2.43.44  (10-04-2011)
Delegation Order 4-50 (New)

  1. Authority to Accept Voluntary Classification Settlement Program (VCSP) Applications, Verify Eligibility and to Execute Related Closing Agreements

  2. Authority: To accept Voluntary Classification Settlement Program (VCSP) Applications, Verify Eligibility (after the appropriate coordinators, advisors and managers have reviewed) and Execute Related Closing Agreements.

  3. Delegated to: Manager, Government Entities Compliance Unit.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 USC 7121; 26 CFR 301.7121-1; 26 CFR 301.7701-9; 26 CFR 601.202 and Treasury Order 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 by Steven T. Miller, Deputy Commissioner for Services and Enforcement.

Exhibit 1.2.43-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
4-1 8 (Rev. 11) Agreements as to Liability for Personal Holding Company Tax
4-2 14 (Rev. 5) Extension of Time for Filing Statement of Grounds
4-3 (Rev. 1) 20 (Rev. 3) Extension of Time to Pay Estate and Gift Taxes
4-4 21 (Rev. 2) Extension of Time to File Returns and Pay Certain Excise Taxes
4-5 35 (Rev. 15) Agreements Treated as Determinations
4-6 56 (Rev. 1) Gasoline and Lubricating Oil Bonds
4-7 57 (Rev. 9) Notice of Additional Inspection of Books of Account
4-8 (Rev. 1) 4-8
77 (Rev. 28)
Authority to Issue Notices of Deficiency or Execute Agreements to Rescind Notices of Deficiency
4-9 (Rev. 1) 4-9
91 (Rev. 3)
Reimbursable Technical Tax Administration Assistance Agreements
4-10 (Revoked) 4-10
93 (Rev. 10)
Aggregations
4-11 107 (Rev. 8) Authority to Determine that Certain "Savings Institutions" do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months
4-12 (Rev. 2) 4-12 (Rev. 1)
4-36
266
Designation to Act as "Competent Authority" Under Tax Treaties and Tax Information Exchange Agreements, Tax Coordination Agreements, and Tax Implementation Agreements; to Authorize the Disclosure of Tax Information Under Mutual Legal Assistance Treaties; and to Disclose Certain Tax Convention Information
4-13 (Revoked) 4-13
130 (Rev. 3)
Authority to Execute and Terminate Average Weight Agreements
4-14 (Rev. 1) 134 (Rev. 2) Authority to Discharge an Executor From Personal Liability for Certain Income, Estate and Gift Taxes and to Issue Estate Tax Closing Letters
4-15 136 (Rev. 6) Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers
4-16 (Rev. 1) 144 (Rev. 3) Issuance of Transfer Certificates in Certain Estate Tax Cases
4-17 (Revoked) 4-17
153 (Rev. 2)
Foreign Produced Crude Oil
4-18 154 (Rev. 10) Reports of Refunds and Credits to the Joint Committee on Taxation
4-19 (Rev. 2) 4-19 (Rev. 1)
209 (Rev. 5)
Delegation of Authority in Partnership Matters
4-20 210 (Rev. 1) Certain Determinations With Respect to Abusive Tax Shelter Partnerships
4-21 (Rev. 1) 219 (Rev. 4) Jeopardy and Termination Assessments
4-22 223 (Rev. 1) Certification under IRC section 552(b)
4-23 224 (Rev. 1) Consent to Revoke Elections Under IRC section 897(i)
4-24 236 (Rev. 3) Settlement Offers and Closing Agreements in CEP Cases Where Appeals has Effected a Settlement
4-25 (Rev. 2) 4-25 (Rev. 1)
247 (Rev. 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
4-26 (Rev. 1) 4-26
251
Authority to Issue and Execute Notices of Determination Concerning Worker Classification Under IRC Section 7436
4-27 (Rev. 1) 4-27
252
Designated Inspection Sites for Fuel Inspections
4-28 (Rev. 1) 4-28
253
Authorizing an Alternative Proof of Payment for the Registration of a Highway Motor Vehicle
4-29 (Rev. 1) 4-29
262 (Rev. 1)
Pre-filing Agreements for Large Business and International Taxpayers
4-30 264 Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements Made under the Targeted Jobs Tax Credit Initiative
4-31 (Revoked) 4-31
240 (Rev. 1)
Prudhoe Bay Facilities Future Dismantling Costs
4-32 245 (Rev. 1) Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992 ("Agreement" )
4-33 (Rev. 1) 4-33 Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases
4-34 (Rev. 1) 4-34 Gaming Tip Compliance Agreements
4-35 (Revoked: superceded by DO 25-13, 4/11/2012) 4-35 (Rev. 1)
4-35 (New)
Enforcement of Report of Foreign and Financial Accounts (FBAR) Requirements
4-36 4-12 (Rev 1) Obsolete
4-37 (Rev. 1) 4-37
24 (Rev. 2)
Recordkeeping Requirement
4-38 (Revoked) 4-38
181 (Rev. 1)
Authority to Designate Qualified General Assistance Programs Described in Section 51(d)(6) of the Internal Revenue Code
4-39 225 (Rev. 1) Authority of Examination Managers and Supervisors GM-13 and GM-14 in Pre-1983 Non-TEFRA Tax Shelter Cases
4-40 244 (Rev. 1) IRS Employees’ Returns Selected for Examination
4-41 New Formal Written Request for Financial Institution Records where Summons Authority is Not Available
4–42 New 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
4–45 New Consolidated Group Matters
4-46 New Qualifying Advanced Energy Project Program
4-47 New Compliance Reviews of Economic Sanctions Program
4-48 260 Authority to Sign Secured Employee Benefits Settlement Agreements
4-49 200 (Rev. 1) Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape
4-50 New Authority to Accept Voluntary Classification Settlement Program (VCSP) Applications, Verify Eligibility and to Execute Related Closing Agreements

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