1.2.50  Delegation of Authorities for Taxpayer Advocate Service Activities

Manual Transmittal

May 9, 2013

Purpose

(1) This transmits revised IRM 1.2.50, Delegation of Authorities for Taxpayer Advocate Service Activities. This IRM contains all of the Servicewide Delegation Orders that relate to the IRS' Taxpayer Advocate Service activities.

Material Changes

(1) IRM 1.2.50 has been updated for editorial changes and web site addresses.

Effect on Other Documents

This supersedes IRM 1.2.50 dated October 08, 2010.

Audience

All Divisions and Functions.

Effective Date

(05-09-2013)

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

1.2.50.1  (05-09-2013)
Introduction

  1. This IRM contains Delegation Orders for Taxpayer Advocate Service Activities. 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 1.2.50 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Delegation-Orders-and-Policy-Statements under the "Recently Approved Commissioner 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.

1.2.50.2  (03-17-2009)
Delegation Order 13-1 (Rev. 1)

  1. Authority to Issue, Modify or Rescind Taxpayer Assistance Orders

  2. Authority:In accordance with applicable statutes, regulations, policies, and procedures, to issue, modify or rescind Taxpayer Assistance Orders (TAOs) for cases under their jurisdiction.

  3. Delegated to: Local Taxpayer Advocates.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: I.R.C. section 7811.

  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 13-1 dated 01-17-2001 (formerly DO-232, Rev. 4).

  7. Signed: Nina E. Olson, National Taxpayer Advocate

1.2.50.3  (03-03-2008)
Delegation Order 13-2 (Rev. 1)

  1. Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions

  2. Authority: For cases meeting criteria for acceptance into the Taxpayer Advocate Service as set forth in IRM 13.1.7 (or successor provisions), the authority is hereby granted to:

    1. Approve replacement checks for lost or stolen refunds without a credit balance on an account where hardship or unreasonable delay exists under the procedures contained in IRM 3.17.79.3.3 (or successor provisions).

    2. Gather documentation to substantiate credits to a taxpayer’s account where a taxpayer furnishes proof of payment under the procedures contained in IRM 21.

    3. Release liens in cases not currently open in another IRS function if the account is full paid and upon substantiation of no other balances under the procedures contained in IRM 5.17.2.7.3 (or successor provisions).

    4. Release levies in systemically generated cases under the procedures contained in IRM 5.11.7.2.6 (or successor provisions).

    5. Make trust fund recovery penalty adjustments in cases under the procedures contained in IRM 5.19.7.2.24 (or successor provisions).

    6. Accept installment agreements under the procedures contained in IRM 5.19.1.5.4 (or successor provisions).

    7. Input an adjustment after OD/Function makes a determination and provides TAS with specific directions and dollar amount(s) of the authorized adjustment and has provided TAS with written approval.

    8. Issue manual refunds under the procedures contained in IRM 21.4.4 (or successor provisions). On cases open in another OD/Function, TAS can issue manual refunds only after the OD/Function has provided TAS with written approval.

  3. Authority: To perform the duties assigned to Accounts Management employees under the procedures contained in IRM 3.11.6.6(1), IRM 5.19, and IRM 21.1 through 21.7 (or successor provisions) (but only those Accounts Management duties in existence as of October 1, 2007). This does not, however, include the authority to:

    1. To report certain delinquent accounts Currently Not Collectible under the procedures contained in IRM 5.19.1.6.1 (or successor provisions).

    2. Accept/deny penalty abatement requests under the procedures contained in IRM 20.1.1.3 and IRM 21 (or successor provisions).

    3. Allow/disallow claims for credit or refund under the procedures contained in IRM 21 (or successor provisions).

    4. Process other inquiries and adjustments under the procedures contained in various sections of IRM 21.5.3.4.16.2 through 21.5.3.4.16.15 (Claims and procedures related to civil cases, renegotiation of government contracts, timely filed blank returns, receipt of deposits and claims for refunds of cash bonds) (or successor provisions).

    5. Change Filing Status from Joint to Separate, Single or Head of Household under the procedures contained in IRM 21.6.1.4.5 (or successor provisions).

    6. Process requests for filing status change when only one spouse requests change under the procedures contained in IRM 21.6.1.4.6 (or successor provisions).

    7. Change Filing Status from Joint to Separate, based on unlawful filing procedures under the procedures contained in IRM 21.6.1.4.7 (or successor provisions).

    8. Make tax period changes under the procedures contained in IRM 21.6.4.4.16 (or successor provisions).

    9. Process Form 5329 (Specific to IRA issues) under the procedures contained in IRM 21.6.5.4.11.4 (or successor provisions).

    10. Process a change in accounting method under the procedures contained in IRM 21.6.6.4.4 (or successor provisions).

    11. Process a claim for repayment of debt cancellation/claim of right under the procedures contained in IRM 21.6.6.4.9 (or successor provisions).

    12. Process an adjustment involving transportation expense deduction under the procedures contained in IRM 21.6.6.4.14 (or successor provisions).

    13. Process a claim for Veterans Disability Compensation excluded from gross income under the procedures contained in IRM 21.6.6.4.17 (or successor provisions).

    14. Compute interest under the Look-back Method under the procedures contained in IRM 21.6.6.4.23 (or successor provisions).

  4. The authorities delegated to the National Taxpayer Advocate shall be exercised in accordance with the Internal Revenue Code of 1986, applicable Treasury Regulations, and all other rules and procedures (including the IRM and any applicable dollar tolerances and thresholds) that apply to other IRS functions that exercise the same authorities.

  5. This delegation does not permit the National Taxpayer Advocate to take actions in cases that are open in another IRS function or to overrule determinations made by employees of other IRS functions who have been delegated comparable authority.

  6. The above authorities shall be exercised in accordance with the Internal Revenue Code of 1986, applicable Treasury Regulations, and all other rules and procedures (including the Internal Revenue Manual) that apply to other Service functions that exercise the same authorities.

  7. Delegated To: National Taxpayer Advocate

  8. Redelegation: This authority may be redelegated.

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

  10. This order combines Delegation Order 13-2 and Delegation Order No. 267. Therefore, this order supersedes Delegation Order 13-2 as well as Delegation Order No. 267. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified

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

1.2.50.4  (01-17-2001)
Delegation Order 13-3 (formerly DO-250, Rev. 1)

  1. Authority to Issue Taxpayer Advocate Directives

  2. Authority: To issue Taxpayer Advocate Directives to mandate administrative or procedural changes to improve the operation of a functional process or to grant relief to groups of taxpayers (or all taxpayers) when implementation will protect the rights of taxpayers, prevent undue burden, ensure equitable treatment or provide an essential service to taxpayers.

  3. Delegated to: National Taxpayer Advocate.

  4. Authority: To modify or rescind any form of Taxpayer Advocate Directive.

  5. Delegated to: Deputy Commissioner; National Taxpayer Advocate.

  6. Redelegation: This Authority may not be redelegated.

  7. Source of Authority:IRC. Section 7811.

  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. 250, effective April 16, 1997.

  9. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Exhibit 1.2.50-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
13-1 (Rev. 1) 13-2
232 (Rev. 4)
Authority to Issue, Modify or Rescind Taxpayer Assistance Orders
13-2 (Rev. 1) 13-2
267
Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions
13-3 250 (Rev. 1) Authority to Issue Taxpayer Advocate Directives

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