1.2.51  Delegation of Authorities for Penalties and Interest Activities

Manual Transmittal

May 15, 2013

Purpose

(1) This transmits revised IRM 1.2.51, Servicewide Policies and Authorities, Delegation of Authorities for Penalties and Interest Activities.

Material Changes

(1) IRM 1.2.51.2 Delegation Order 20-1, Abatement of Interest, is revised, effective October 25, 2012.

Effect on Other Documents

This supersedes IRM 1.2.51 dated August 23, 2012.

Audience

All Divisions and Functions.

Effective Date

(05-15-2013)

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

1.2.51.1  (05-15-2013)
Introduction

  1. This transmits revised IRM 1.2.40, Servicewide Policies and Authorities, Delegations of Authority for Penalties and Interest Activities. This IRM contains all of the Servicewide Delegation Orders that affect Penalties and Interest.

  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 1.2.40 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1 under the "Recently Approved Delegation Orders." tab. They will remain on the web until the next revision is made to the 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.

1.2.51.2  (10-25-2012)
Delegation Order 20-1, (Rev. 2, formerly DO-228, Rev. 3)

  1. Abatement of Interest

  2. Authority: To abate assessed and unassessed interest attributable to unreasonable error or delay by the IRS.

  3. Delegated to: Appeals Team Managers and Appeals Team Case Leaders; Campus Compliance Services Department Managers; Campus Compliance Services Operations Managers; Customer Accounts Services Operations Managers; LB&I Territory Managers; SB/SE Territory Managers; Submission Processing Section Chiefs; TE/GE Area Managers and Field Operations Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To abate assessed and unassessed interest attributable to unreasonable error or delay by the IRS when the amount of interest to be abated does not exceed $2,500.00.

  6. Delegated to: Campus Compliance Services Team Leaders; Compliance Unit Managers; Customer Accounts Services Team Leaders; LB&I Team Managers; SB/SE Group Managers; Submission Processing Field Branch Managers; TE/GE Group Managers.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To issue notices of final determination not to abate interest.

  9. Delegated To: Appeals Team Managers and Appeals Team Case Leaders; Campus Compliance Services Team Leaders; Compliance Unit Managers; Customer Accounts Services Team Leaders; LB&I Team Managers; SB/SE Group Managers; Submission Processing Field Branch Managers; TE/GE Group Managers.

  10. Redelegation: This authority may not be redelegated

  11. Authority: To issue notices of final determination not to abate interest in any instance in which a claim for interest abatement is immediately disallowable because the claim falls outside the scope of the statute.

  12. Delegated To: The assigned interest abatement coordinator.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To abate interest on erroneous refunds when the taxpayer has not caused the erroneous refund in any way and the amount of the erroneous refund does not exceed $50,000.

  15. Delegated to: Accounts Management and Field Compliance Services Chiefs; Campus Compliance Services Department Managers; Campus Compliance Services Operations Managers; Customer Accounts Services Operations Managers; Large Business and International (LB&I) Territory Managers; Small Business/Self Employed (SB/SE) Territory Managers; Wage & Investment (W&I) Territory Managers; Submission Processing Section Chiefs; Tax Exempt and Government Entities (TE/GE) Area Managers; TE/GE Managers, Federal State, and Local Government Field Operations; TE/GE Managers, Indian Tribal Governments Field Operations; TE/GE Managers, Tax Exempt Bond Field Operations; and Technical Advisors to Appeals Directors and Appeals Area Directors.

  16. Redelegation:This authority may not be redelegated.

  17. Sources of Authority: Treasury Order 150-10, IRC § 6404(e); Treas. Reg. § 301.6404-2.

  18. 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 20-1 (Rev. 1) and Delegation Order 30-6.

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

1.2.51.3  (07-29-2008)
Delegation Order 20–2 (New)

  1. Approve Suspension of Interest on Certain Listed and Reportable Transactions Where Taxpayer Acted Reasonably and in Good Faith

  2. Authority: To approve suspension of interest under IRC § 6404(g) on certain listed and reportable transactions where the taxpayer has acted reasonably and in good faith and the interest has been assessed.

  3. Delegated to: Technical Services Exam Manager (Small Business/Self- Employed); Director of Field Operations (Large Business and International).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve suspension of interest under IRC § 6404(g) on certain listed and reportable transactions where the taxpayer has acted reasonably and in good faith and the interest has been assessed and is less than $100,000 for a single tax year.

  6. Delegated to: Interest Abatement Coordinators in Exam Technical Services (Small Business/Self-Employed).

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: IRC § 6404(g); 26 CFR 301.6404-4T; Pub.L.109-135 § 303; Pub.L. 109-432 § 426(b).

  9. To the extent that the authority 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

Exhibit 1.2.51-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
20-1 (Rev. 2) 30-6
20-1
228 (Rev. 3)
Abatement of Interest
20–2 New Approve Suspension of Interest on Certain Listed and Reportable Transactions Where Taxpayer Acted Reasonably and in Good Faith

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