1.2.46  Delegation of Authorities for the Rulings and Agreements Process

1.2.46.1  (10-12-2010)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders. Each Delegation Order is categorized by the process to which it belongs. 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. This IRM will now only be available electronically. Visit http://publish.no.irs.gov/catlg.html for a pdf version or visit IRM Online at http://irm.web.irs.gov/

  3. Any Delegation Orders approved after this revision of IRM 1.2.46 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/foia/content/0,,id=132732,00.html under the "Recently Approved Delegation Orders." tab. They will remain on the web until the next revision is made to 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. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.2,Delegations of Authority.

    • 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.

1.2.46.2  (09-29-1997)
Delegation Order 7-1 (formerly DO-112, Rev. 11)

  1. Employee Plans Determination and Revocation Letters; Prohibited Transactions; Amendment of Employee Plans; and Examination Reports (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

1.2.46.2.1  (09-29-1997)
7-1a — Issuance of Determination Letters relating to Employee Plans

  1. Authority 1: To issue favorable determination letters and, where the facts so indicate, notices of proposed adverse determination in accordance with the currently applicable revenue procedure that sets forth the procedures of the various offices of the Internal Revenue Service for issuing determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans (ESOPs) under sections 401, 403(a), 409 and 4975(e)(7) of the Internal Revenue Code of 1986, and the status for exemption of any related trusts or custodial accounts under section 501(a), provided that the determination does not involve application of section 502 (feeder organizations) or section 511 (unrelated business income).

  2. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to TE/GE Director, Employee Plans.

  3. Redelegation: This authority may be redelegated no lower than to Internal Revenue Agent, GS–11, or Tax Law Specialist, GS–11.

  4. Authority 2: To issue final adverse determination letters, provided that: (1) with respect to the notice of proposed adverse determination, the U.S. Tax Court has not issued a contrary judgment under the declaratory judgment procedure described in section 7476 of the Code, (2) technical advice has not been received indicating that a final adverse determination letter should not be issued, and (3) if the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissioner has required pre-issuance review of final adverse determination letters, such issuance has been approved.

  5. Delegated to:The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to TE/GE Director, Employee Plans.

  6. Redelegation: This authority may be redelegated no lower than to Chief, Technical/Review Staff.

    Note:

    This authority may also be redelegated to Managers, EP Determinations Quality Assurance and EP Area Managers, Manager, EP Examinations Program and Review and managers reporting thereto.

  7. Authority 3: To issue final adverse determination letters on appeals from proposed adverse determination letters issued by key district offices, provided that, if the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissioner has required pre-issuance review of final adverse determination letters, such issuance has been approved.

  8. Delegated to: In each region, the Regional Commissioner, Regional Director of Appeals, Assistant Director of Appeals, and the Chiefs and Associate Chiefs, Appeals Office.

    Note:

    This authority is also delegated to EP Determinations Quality Assurance, and EP Area Managers, Manager, EP Examinations Program and Review and managers reporting thereto; Directors, Appeals Operating Units; Deputy Directors, Appeals Operating Units; Appeals Area Directors, Deputy Appeals Area Directors and Appeals Team Managers.

  9. Redelegation: This authority may not be redelegated.

  10. Authority 4: With the concurrence of the Chief Counsel, to require pre-issuance review by Counsel, of final adverse determination letters covered by section 7476(a) of the Code.

  11. Delegated to: The Assistant Commissioner (Employee Plans and Exempt Organizations).

    Note:

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

  12. Redelegation: This authority may not be redelegated.

1.2.46.2.2  (09-29-1997)
7-1b — Issuance of Revocation Letters relating to Employee Plans

  1. Authority 1: To issue proposed revocation letters in cases where plans with respect to which favorable determination letters have been issued fail to meet the qualification requirements in operation or for other reasons, and to issue related examination reports.

  2. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Examinations.

  3. Redelegation: This authority may be redelegated no lower than to Internal Revenue Agent, GS–11, or Tax Law Specialist, GS–11.

  4. Authority 2: To issue final revocation letters, provided that: (1) with respect to the proposed revocation letter, the U.S. Tax Court has not issued a contrary judgment under the declaratory judgment procedure described in section 7476 of the Code, (2) technical advice has not been received indicating that a final revocation letter should not be issued, and (3) if the Assistant Commissioner (Employee Plans and Exempt Organizations)and/or TE/GE Division Commissioner has required pre-issuance review of final revocation letters by the Chief Counsel, such issuance has been approved.

  5. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Examinations.

  6. Redelegation: This authority may be redelegated no lower than to Chief, Technical/Review Staff.

    Note:

    This authority may also be redelegated to: EP Managers, Examination Programs and Review, Mandatory Review and Specialty Review.

  7. Authority 3: To issue modification or revocation of favorable determination letters relating to the qualification of employee plans in accordance with currently applicable appeal procedures. If the revocation involves collectively bargained plans, or plans for which the Internal Revenue Service is proposing to issue a revocation letter because certain fiduciary actions subject to Part 4, Subtitle B of Title I of the Employee Retirement Income Security Act (ERISA) have violated the exclusive benefit rule of section 401(a), the plan must have been submitted for technical advice and the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissionermust have concurred with the revocation.

  8. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Examinations.

  9. Redelegation: This authority may be redelegated no lower than to Internal Revenue Agent, GS–12, or Tax Law Specialist, GS–12, if such individual is a member of the Technical/Review Staff and is not the initiator.

  10. Authority 4: With the concurrence of the Chief Counsel, to require pre-issuance review by Counsel, of final revocation letters.

  11. Delegated to: The Assistant Commissioner (Employee Plans and Exempt Organizations).

    Note:

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

  12. Redelegation: This authority may not be redelegated.

1.2.46.2.3  (09-29-1997)
7-1c — Revocation of Exemption of Certain Governmental Plans or Church Plans that have engaged in Prohibited Transactions

  1. Authority: To determine that a governmental plan or church plan referred to in section 4975(g)(2) or (3) of the Code has engaged in a prohibited transaction under section 503 and to notify such plan in writing of the revocation of exemption and of the requalification for exemption after the plan establishes that it will not knowingly again engage in a prohibited transaction and that it also satisfies all applicable requirements of section 401(a).

  2. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Examinations.

  3. Redelegation: This authority may be redelegated no lower than to Internal Revenue Agent, GS–11, or Tax Law Specialist, GS–11.

1.2.46.2.4  (09-29-1997)
7-1d — Amendment of Employee Plans after the Expiration of the Remedial Amendment Period

  1. Authority: To allow a plan to be amended after the expiration of its remedial amendment period described in section 401(b) of the Code for any plan year in which a request for a determination letter is made or is pending with the Service, and for the plan year prior to the plan year in which the plan is submitted for a determination letter if the plan is submitted by the end of the time for filing the tax return of the employer (including extensions) for the taxable year of the employer beginning with or within that prior plan year, provided that the following conditions are met: (1) the plan is retroactively amended to comply with the qualification requirements as of the time the defect in the plan arose, and (2) employee benefit rights are retroactively restored to the levels they would have been at had the plan been in compliance with the qualification requirements from the date the defect in the plan arose.

  2. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Rulings and Agreements.

  3. Redelegation: This authority may be redelegated no lower than to Chief, Technical/Review Staff.

    Note:

    This authority may also be redelegated to EP Managers, Quality Assurance, Determinations and Technical Guidance.

  4. Authority: To grant discretionary extensions of the remedial amendment period or allow a particular plan to be amended after the expiration of its remedial amendment period any applicable extension of such period, after having considered all of the factors described in section 1.401(b)–1(e) of the Income Tax Regulations. Those factors include, among others, whether substantial hardship to the employer would result if such an extension were not granted, whether such an extension is in the best interest of plan participants, and whether of the extension is adverse to the interests of the government.

  5. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Rulings and Agreements.

  6. Redelegation: This authority may be redelegated no lower than to Chief, Technical/Review Staff.

    Note:

    This authority may also be redelegated to EP Managers, Quality Assurance.

1.2.46.2.5  (09-29-1997)
7-1e — Issuance of Examination Reports

  1. Authority: To issue examination reports with respect to: (1) continued qualification of under sections 401, 403(a), 409, and 4975(e)(7) of plans, and continued exemption under section 501(a) of the related trust; (2) imposition of tax under sections 1, 511 through 514, 641, and Chapter 43; and (3) imposition of penalties under Chapter 68 of the Code.

  2. Delegated to: The district director of each employee plans and exempt organizations key district.

    Note:

    This authority is also delegated to Director, EP Examinations.

  3. Redelegation: This authority may be redelegated no lower than to Internal Revenue Agent, GS–11, or Tax Law Specialist, GS–11.

  4. Source of Authority: Treasury Order 150–10

  5. 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. 112 (Rev. 10), whose (Effective Date was September 28, 1990.

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

1.2.46.3  (09-05-1997)
Delegation Order 7-2 (formerly DO-113, Rev. 14)

  1. Authority to Issue Exempt Organization Determination Letters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To issue determination letters based on the provisions of the Code, Regulations, Treasury decisions, or on a ruling, opinion, or court decision and pertaining to the following:

    1. The exempt status of organizations under section 501(a) and 521 except in the case of an organization under the jurisdiction of Regional Counsel and/or TE/GE Operating Division Counselor Appeals as explained in this delegation order.

    2. An organization’s status under IRC 170(c)(2), 507, 508, 509, 4942(j)(3z), 4945(f), 4947, 4948, and 6033.

    3. Withholding of information from public inspection under IRC 6104(a)(1)(D).

    4. The imposition of tax under IRC 11, 511 through 514, 527(f), 641, 1381 and Chapters 41 and 42.

  3. Delegated to: Employee Plans and Exempt Organization (EP/EO) Key District Directors.

    Note:

    This authority is also delegated to Director, EO.

  4. Redelegation: This authority may be redelegated no lower than to Exempt Organizations Specialist, Grade–11.

  5. Authority: To issue modifications or revocations of rulings or determination letters in accordance with currently applicable appeal procedures. The Assistant Commissioner (EP/EO) and/or TE/GE Division Commissioner with the concurrence of the Chief Counsel, is authorized to require pre-issuance review, by Counsel, of final adverse determination letters.

  6. Delegated to: Employee Plans and Exempt Organizations (EP/EO) Key District Directors, except, that in the case of letters and rulings issued by the national Office, the Directors will notify the National Office of the proposed revocations prior to proposing revocation to the organization.

    Note:

    This authority is also delegated to Director, EO.

  7. Redelegation: This authority may be redelegated no lower than the Chief, Technical/Review Staff.

    Note:

    This authority may also be redelegated to EO Managers, Determinations Quality Assurance, EO Technical Quality Assurance, Manager, EO Examinations Programs and Review and managers reporting thereto.

  8. Authority: To determine that any trust described in section 501(c)(17) or 501(c)(18) has engaged in a prohibited transaction and to notify such entity in writing of the revocation of exemption and of the requalification for exemption after the trust establishes that it will not knowingly again engage in a prohibited transaction and that it also satisfies all other requirements under section 501(c)(17) or 501(c)(18).

  9. Delegated to: Employee Plans and Exempt Organizations (EP/EO) Key District Directors.

    Note:

    This authority is also delegated to Director, EO Rulings and Agreement.

  10. Redelegation: This authority may be redelegated no lower than Chief, Technical/Review Staff.

    Note:

    This authority may also be redelegated to EO Managers, Determinations Quality Assurance, Manager, EO Technical Quality Assurance, Manager, EO Examinations Programs and Review and managers reporting thereto.

  11. Authority: To issue final determination letters to organizations which have appealed proposed adverse determinations and proposed revocations issued by key district directors and/or EO Directorsunder this delegation.

  12. Delegated to: Regional Counsels, Regional Directors of Appeals, Chiefs and Associate Chiefs of Appeals Offices, and Appeals Team Chiefs and Team Managers as to their respective cases.

    Note:

    This authority is also delegated to TE/GE Operating Division Counsel; Directors, Appeals Operating Units, Appeals Area Directors, Deputy Appeals Area Directors, Appeals Team Managers and Appeals Team Case Leaders.

  13. Redelegation: This authority may not be redelegated.

  14. Source of Authority: Treasury Order 150–10.

  15. To the extent that authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 113 (Rev. 13), effective September 28, 1990.

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

1.2.46.4  (11-02-2007)
Delegation Order 7-3 (formerly DO-137, Rev. 3)

  1. Church Tax Inquiries and Examinations

  2. Authority: To hold conferences described in IRC § 7611(b)(3)(A)(iii).

  3. Delegated to: Group Managers, Exempt Organization Examinations (Tax Exempt/Government Entities).

  4. Authority: To execute agreements under IRC § 7611(c)(2)(C) to suspend the periods for completing church tax inquiries or examinations.

  5. Delegated to: Group Managers, Exempt Organization Examinations (Tax Exempt/Government Entities).

  6. Redelegation: This authority may not be redelegated.

  7. Sources of Authority: 26 CFR § 301.7611 and Treasury Order 150-10.

  8. 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. 137 (Rev. 3).

  9. Signed: Linda E. Stiff, Acting Commissioner of Internal Revenue

1.2.46.5  (09-08-1997)
Delegation Order 7-4 (formerly DO-139, Rev. 7)

  1. Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To extend the correction period for acts of self-dealing under IRC 4941, failures to distribute income under IRC 4942, excess business holdings under IRC 4943, investments which jeopardize charitable purpose under IRC 4944 and taxable expenditures under IRC 4945; and to extend the allowable distribution period for failures to distribute income under IRC 4942.

  3. Delegated to: District Director for each EP/EO Key District, Chief Counsel, Regional Counsels, and Regional Directors of Appeals.

    Note:

    This authority is also delegated to: TE/GE Directors for EO Exams; EO Rulings and Agreements; EO Area Managers; TE/GE Operating Division Counsel; Directors Appeals Operating Unit.

  4. Redelegation: This authority may be redelegated to, but not lower than, Group Managers of Employee Plans and Exempt Organizations Groups in EP/EO Key Districts; Chiefs and Associate Chiefs of Appeals Offices; Appeals Team Chiefs and Team Managers as to their respective cases; and District Counsels.

    Note:

    This authority may also be redelegated to EO Group Managers; Appeals Area Directors, Deputy Appeals Area Directors, Appeals Team Managers and Team Case Leaders.

  5. Sources of Authority: Treasury Order 150-10; 26 CFR 53.4941(e)-1(d); 26 CFR 53.4941(f)-1; 26 CFR 53.4942(a)-1(c); 26 CFR 53.4943-9(b)(2); 26 CFR 53.4943-11(b); 26 CFR 53.4944-5; and 26 CFR 53.4945-1(e).

  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. 139 (Rev. 6), effective March 21, 1982.

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

1.2.46.6  (07-30-2010)
Delegation Order 7-5 (formerly D0-159, Rev. 6)

  1. Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency

  2. Authority: To waive, in accordance with IRC 412(d) for plan years beginning before January 1, 2008, and IRC 412(c) for plan years beginning after December 31, 2007, the minimum funding standards under IRC 412 if the amount of the waiver for the plan year does not exceed $100,000. Subject to the dollar limitation in the previous sentence, to perform the corresponding duties of the Secretary of the Treasury under section 303 of the Employee Retirement Security Act of 1974 for plan years beginning before January 1, 2008, concerning the minimum funding standards under ERISA section 302, and section 302(c) of ERISA for plan years beginning after December 31, 2007.

  3. Delegated to: GS-14 Reviewers or above in Employee Plans Technical, Employee Plans Technical and Quality Assurance.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To waive, in accordance with IRC 412(d) for plan years beginning before January 1, 2008, and IRC 412(c) for plan years beginning after December 31, 2007, the minimum funding standards under IRC 412 if the amount of the waiver for the plan year exceeds $100,000 but does not exceed $1,000,000. Subject to the dollar limitations in the previous sentence, to perform the corresponding duties of the Secretary of the Treasury under section 303 of ERISA for plan years beginning before January 1, 2008, concerning the minimum funding standards under ERISA section 302 and section 302(c) of ERISA for plan years beginning after December 31, 2007.

  6. Delegated to: Managers in Employee Plans Technical, Employee Plans Technical and Quality Assurance.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To waive, in accordance with IRC 412(d) for plan years beginning before January 1, 2008, and IRC 412(c) for plan years beginning after December 31, 2007, the minimum funding standards under IRC 412 if the amount of the waiver for the plan year exceeds $1,000,000. To perform the corresponding duties of the Secretary of the Treasury under sections 303 of ERISA for plan years beginning before January 1, 2008, concerning the minimum funding standards under ERISA section 302, and section 302(c) of ERISA for plan years beginning after December 31, 2007.

  9. Delegated to: Director, Employee Plans Rulings & Agreements.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To waive, in accordance with IRC 418B(f), any accumulated funding deficiency under IRC 418B for a plan year that does not exceed $100,000. Subject to the dollar limitation in the previous sentence, to perform the corresponding duties of the Secretary of the Treasury under section 4243(f) of ERISA concerning any accumulated funding deficiency under ERISA section 4243(a).

  12. Delegated to: GS-14 Reviewers or above in Employee Plans Technical, Employee Plans Technical and Quality Assurance.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To waive, in accordance with IRC 418B(f), any accumulated funding deficiency under IRC 418B, which, exceeds $100,000, but does not exceed $1,000,000, exclusive of any amount with respect to which a waiver was requested for a prior plan year or years. Subject to the dollar limitation in the previous sentence, to perform the corresponding duties of the Secretary of the Treasury under section 4243(f) of ERISA concerning any accumulated funding deficiency under ERISA section 4243(a).

  15. Delegated to: Managers in Employee Plans Technical, Employee Plans Technical and Quality Assurance.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To waive, in accordance with IRC 418B(f), any accumulated funding deficiency under IRC 418B which exceeds $1,000,000. To perform the corresponding duties of the Secretary of the Treasury under section 4243(f) of ERISA concerning any accumulated funding deficiency under ERISA section 4243(a).

  18. Delegated to: Director, Employee Plans Rulings and Agreements.

  19. Redelegation: This authority may not be redelegated.

  20. Sources of Authority: Treasury Order 150-10 and Reorganization Plan No. 4 of 1978.

  21. 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. 159 (Rev. 6).

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

1.2.46.7  (11-08-2007)
Delegation Order 7-6 (formerly DO-166, Rev. 4)

  1. Prohibited Transactions Exemptions

  2. Authority: To make determinations on individual prohibited transactions exemptions and perform all functions necessary in the administration of IRC § 4975(c)(2).

  3. Delegated to: Director, Employee Plans.

  4. Redelegation: This authority may not be redelegated

  5. Source of Authority:IRC § 4975(c)(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 affirmed and ratified. This order supersedes Delegation Order No 166 (Rev. 4).

  7. Signed: Linda E. Stiff, Acting Commissioner of Internal Revenue

1.2.46.8  (11-07-2007)
Delegation Order 7-7 (formerly DO-172, Rev. 5)

  1. Waiver of Excise Taxes Imposed Under Section 4971 and Section 4980F of the Internal Revenue Code

  2. Authority: To waive all or part of the 100% excise tax imposed under section 4971(b) of the Internal Revenue Code in accordance with section 3002(b) of the Employee Retirement Security Act of 1974.

  3. Delegated to:Director, Employee Plans.

  4. Redelegation: This authority may be redelegated for waivers of the additional tax liability resulting from an accumulated funding deficiency of less than $50 million.

  5. Authority: To waive all or part of the excise tax imposed under section 4971(f) of the Internal Revenue Code with respect to liquidity shortfalls within the meaning of section 412(m)(5)(E).

  6. Delegated to: Director, Employee Plans.

  7. Redelegation: This authority may not be redelegated.

  8. Authority:To waive all or part of the excise tax imposed under section 4980F of the Internal Revenue Code if the applicable pension plan fails to satisfy the notice requirements with respect to a reduction of benefit accruals within the meaning of section 4980F(e).

  9. Delegated to: Managers in Employee Plans Technical.

  10. Redelegation: This authority may not be redelegated.

  11. Source of Authority: IRC § 4971, IRC § 4980F, Treasury Order 150-10.

  12. 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. 172 (Rev. 5).

  13. Linda E. Stiff, Acting Commissioner of Internal Revenue

1.2.46.9  (07-30-2010)
Delegation Order 7-8 (Formerly DO-174, Rev. 4)

  1. Retroactive Plan Amendments

  2. Authority: To approve certain retroactive plan amendments in accordance with:

    • IRC § 412(c)(8) for plan years beginning before January 1, 2008;

    • IRC § 412(d)(2) for plan years beginning after December 31, 2007;

    • § 302(c)(8) of the Employee Retirement Security Act of 1974 for plan years beginning before January 1, 2008; and

    • § 302(d)(2) of ERISA for plan years beginning after December 31, 2007.

  3. Delegated to: Director, Employee Plans Rulings and Agreements.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order 150-10; Reorganization Plan No. 4 of 1978.

  6. 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. 174 (Rev. 4).

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

1.2.46.10  (08-10-2010)
Delegation Order 7-9 (formerly DO-175, Rev. 4)

  1. Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability

  2. Authority: To determine that a plan amendment is reasonable and provides for only de minimis increases in the liabilities of the plan in accordance with:

    • IRC § 412(f)(2)(A) for plan years beginning before January 1, 2008

    • IRC § 412(c)(7)(B)(i) for plan years beginning after December 31, 2007;

    • § 304(b)(2)(A) of Employee Retirement Security Act of 1974 for plan years beginning before January 1, 2008; and

    • § 302(c)(7)(B)(i) of ERISA for plan years beginning after December 31, 2007,

    • IRC § 401(a)(33)(B)(ii), and

    • § 204(i)(2)(A) of ERISA.

  3. Delegated to: Managers in Employee Plans Technical, Employee Plans Technical Guidance and Quality Assurance.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Reorganization Plan No. 4 of 1978; 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. This order supersedes Delegation Order No. 175 (Rev. 4).

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

1.2.46.11  (08-01-2010)
Delegation Order 7-10 (formerly DO-176, Rev. 4)

  1. Extension of Amortization Period of Plans

  2. Authority: To determine that the period of years required to amortize any unfunded liability of a plan may be extended in accordance with:

    • IRC § 412(e) for plan years beginning before January 1, 2008;

    • IRC § 431(d) for plan years beginning after December 31, 2007;

    • § 304(a) of the Employee Retirement Security Act of 1974 for plan years beginning before January 1, 2008; and

    • § 304(d) of ERISA for plan years beginning after December 31, 2007.

  3. Delegated to: Managers in Employee Plans Technical and Employee Plans Technical Guidance and Quality Assurance.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order 150-10; Reorganization Plan No. 4 of 1978.

  6. (6) 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. 176 (Rev. 4).

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

1.2.46.12  (11-08-2007)
Delegation Order 7-11 (formerly DO-237, Rev. 2)

  1. Abatement of Qualified First Tier Chapter 42 Taxes

  2. Authority: To abate substantial qualified first tier excise tax amounts imposed by Chapter 42 of the Internal Revenue Code, as described in IRC § 4962(b). A substantial qualified first tier excise tax amount, for purposes of this delegation order, is a sum in excess of $200,000 for all such tax payments or deficiencies (exclusive of interest, other taxes, and penalties) involving all related parties and transactions arising from Chapter 42 taxable events within the statute of limitations as determined by the area office involved. Amounts for which several parties are jointly and severally liable are counted only once in this summation.

  3. Delegated to: Directors, Employee Plans, Exempt Organizations, and Government Entities.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To abate other than substantial qualified first tier excise tax amounts imposed by Chapter 42 of the Internal Revenue Code, as described in IRC § 4962(b).

  6. Delegated to: Manager, EP Examinations, Programs and Review and Manager, EO Examinations, Programs and Review.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: IRC § 4962; 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. 237 (Rev. 2).

  10. Signed: Linda E. Stiff, Acting Commissioner of Internal Revenue

1.2.46.13  (11-08-2008)
Delegation Order 7-12 (formerly DO-241, Rev. 2)

  1. Voluntary Correction Program

  2. Delegated to: Manager, Employee Plans Voluntary Compliance.

  3. Redelegation: This authority may not be redelegated.

  4. Authority: To approve compliance statements under the Voluntary Correction Program.

  5. Delegated to: Employee Plans Voluntary Compliance Group Managers; Employee Plans Technical Group Managers.

  6. Redelegation: This authority may not be redelegated.

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

  8. 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. 241 (Rev. 2).

  9. Signed: Linda E. Stiff, Acting Commissioner of Internal Revenue

1.2.46.14  (03-06-1998)
Delegation Order 7-13 (formerly DO-248, Rev. 1)

  1. Authority of Examination, EP/EO and International Group Managers to Accept Classification Settlement Program (CSP) Offers and to Execute the Pro Forma Closing Agreements on CSP issues (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority vested in the Commissioner of the Internal Revenue by Treasury Order Nos. 150-07, 150-09, 150-10 and the authority contained in 26 U.S.C. Section 7121 is hereby delegated as follows:

    1. All Examination, EP/EO and International group managers are delegated authority in employment tax cases under their jurisdiction to accept a CSP offer and to execute the pro forma closing agreement, regardless of the amount of liability sought to be compromised. Prior to finalization, the proposed CSP Offer, together with the related Form 906 pro forma closing agreement and/or Form 870-AD, Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax, should be reviewed to ensure compliance with the CSP procedures.

    2. For purposes of this limited delegation of settlement authority, CSP issues within the jurisdiction of Examination, EP/EO and International group managers are those issues dealing with workers classification and related employer liability issues.

    Note:

    This authority is also delegated to LB&I Team Managers, TE/GE group managers, and SB/SE group managers.

  3. This authority delegated in this order may not be redelegated.

  4. The authority contained in this Order supplements the authority contained in Delegation Order 97 (as revised). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  5. Signed: Michael P. Dolan, Deputy Commissioner

Exhibit 1.2.46-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
7-1 112 (Rev. 11) Employee Plans Determination and Revocation Letters; Prohibited Transactions; Amendment of Employee Plans; and Examination Reports
7-1a 112a Issuance of Determination Letters relating to Employee Plans
7-1b 112b Issuance of Revocation Letters relating to Employee Plans
7-1c 112c Revocation of Exemption of Certain Governmental Plans or Church Plans that have engaged in Prohibited Transactions
7-1d 112d Amendment of Employee Plans after the Expiration of the Remedial Amendment Period
7-1e 112e Issuance of Examination Reports
7-2 113 (Rev. 14) Authority to Issue Exempt Organization Determination Letters
7–3 137 (Rev. 3) Church Tax Inquiries and Examinations
7-4 139 (Rev. 7) Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters
7-5 159 (Rev. 6) Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency
7-6 166 (Rev. 4) Prohibited Transactions Exemptions
7-7 172 (Rev. 5) Waiver of Excise Taxes Imposed Under Section 4971 of the Internal Revenue Code
7-8 174 (Rev. 4) Retroactive Plan Amendments
7-9 175 (Rev. 4) Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability
7-10 176 (Rev. 4) Extension of Amortization Period of Plans
7-11 237 (Rev. 2) Abatement of Qualified First Tier Chapter 42 Taxes
7-12 241 (Rev. 2) Voluntary Compliance Resolution Program and Similar Programs
7-13 248 (Rev. 1) Authority of Examination, EP/EO and International Group Managers to Accept Classification Settlement Program (CSP) Offers and to Execute the Pro Forma Closing Agreements on CSP issues

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