1.2.52  Delegations of Authority for Special Topics Activities

Manual Transmittal

November 25, 2014

Purpose

(1) This transmits revised IRM 1.2.52, Servicewide Policies and Authorities, Delegations of Authority for Special Topics Activities.

Material Changes

(1) IRM 1.2.52.8. Delegation Order 25-7 (Rev. 2), Authority to Make a Determination Under IRC 7623, has been revised.

(2) IRM 1.2.52.17. Delegation Order 25-16 (Rev. 1), Authority of the Office of Professional Responsibility to Perform Certain Functions Concerning Practice before the Internal Revenue Service, has been revised.

(3) IRM 1.2.52.19. Delegation Order 25-18 (Rev. 1), Authority to Authorize Students at Low Income Taxpayer Clinics (LITCs) and student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service (IRS), has been revised.

(4) 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 1.2.52 dated July 18, 2014.

Audience

All Divisions and Functions.

Effective Date

(11-25-2014)

Joseph Koshansky,
Acting Director, Servicewide Policy, Directives
and Electronic Research

1.2.52.1  (11-25-2014)
Introduction

  1. This transmits revised IRM 1.2.43, Servicewide Policies and Authorities, Delegations of Authority for Special Topics Activities. This IRM contains all of the Servicewide Delegation Orders that relate to Special Topics. Special Topics Delegation Orders are generally associated with more than one IRS business 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 1.2.52 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 servicewide 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.

1.2.52.2  (04-30-2009)
Delegation Order 25-1 (formerly DO-4, Rev. 23)

  1. Summonses, Oaths, Certifications, and Related Functions

  2. Authority: To issue, serve and enforce summonses, to set the time and place for appearance, to take testimony under oath of the person summoned, to receive and examine data produced in compliance with the summons, and to perform other related duties described in Internal Revenue Code Sections 7609(f), (g) and (i)(2).

  3. Delegated To: Area Directors and the following persons when the proper name(s) of the taxpayer(s) is(are) not identified because unknown or unidentifiable (hereinafter called a "John Doe" summons): Deputy Inspector General and Assistant Inspectors General (TIGTA), Deputy Commissioner (International), Director (International Compliance Strategy & Policy), Commissioners of Operating Divisions (SBSE, LB&I, W&I, TEGE), Chief, Criminal Investigation, Directors and Directors of Field Operations (SBSE, LB&I, W&I, CI), Directors (TEGE), Field Operation Managers and Area Managers in TE/GE (Federal, State and Local Governments (FSLG), Indian Tribal Governments), Territory Managers (LB&I and SBSE), Manager (International Programs) and Chief (National Background Investigation Center).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To issue summonses except "John Doe" summonses, and to perform other related functions as stated in Authority 1 (paragraph 2) of this Order.

  6. Delegated to: Chief, National Background Investigation Center, Deputy Assistant Inspectors General (TIGTA), Director (Office of Investigations and Technology), Personnel Security Officers, Special Agents in Charge, Assistant Special Agents in Charge, Supervisory Special Agents, Special Agents, and Team Managers and Group Managers responsible for LB&I, SBSE, W&I, TEGE, and CI.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To issue summonses except "John Doe" summonses, and to perform other related functions as stated in Authority 1 (paragraph 2) of this Order except that on a summons to a third party witness, the issuing officer's manager, or any supervisory official above that level, has authorized the issuance of the summons in advance (evidenced by the supervisor's signature on the summons, or by a statement on the summons, signed by the issuing officer, that he or she had prior authorization to issue the summons and stating the name and title of the authorizing official and date of authorization).

  9. Delegated to: Internal Revenue Agents; Federal, State and Local Government (FSLG) Specialists, Estate Tax Attorneys, Estate Tax Examiners, Revenue Service and Assistant Revenue Service Representatives, Tax Auditors, GS-9 Revenue Officers, Tax Law Specialists, Compliance Officers, GS-12 Tax Resolution Representatives and Property Appraisal Liquidation Specialists, and GS-9 Bankruptcy Specialists, except that the Bankruptcy Specialist may exercise this authority only with respect to a summons issued to determine a debtor’s potential liability for an unassessed Trust Fund Recovery Penalty.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To serve summonses whether issued personally or by another official.

  12. Delegated to: Each of the officers/employees listed in the delegated portion for Authorities 1, 2 and 3 (paragraphs 2, 5 and 8) of this Order, Revenue Officers, Estate and Gift Tax Paralegals, G-7 Estate and Gift Tax Legal Assistants, GS-5 Tax Examiners (whose duties include contacting taxpayers in person), GS-5 Revenue Officer Aides, GS-501 Indian Tribal Governments (ITG) Specialists, Federal State and Local Government Specialists, GS-5 Investigative Analysts and Tax Fraud Investigative Aides, Special Agents (TIGTA), Personnel Security Officers and Property Appraisal Liquidation Specialists, and GS-5 Bankruptcy Specialists.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To designate any of the following officers/employees as the individual before whom a summoned person shall appear, and as the individual to take testimony under oath of the person summoned and to set the time and place of examination and to receive and examine data produced in compliance with the summons:

    • Assistant Inspector General (Investigations)

    • Assistant Inspector General (Audit)

    • Deputy Assistant Inspector General (Investigations)

    • Internal Auditors

    • Supervisory Internal Auditors

    • Internal Security Inspectors

    • Investigators (Internal Security)

    • SAC and/or ASAC (Criminal Investigation)

    • Area Director (LB&I, SBSE, W&I, and TEGE)

    • Deputy Commissioner (International) and Director (International Compliance)

    • Supervisory Special Agents

    • Special Agents

    • Group Managers

    • Internal Revenue Agents

    • Estate Tax Attorneys

    • Estate Tax Law Clerks

    • Estate Tax Examiners

    • Revenue Service Representatives and Assistant Revenue Service Representatives

    • Tax Auditors

    • Revenue Officers

    • Compliance Officers

    • Tax Examiners whose duties include contacting taxpayers in person

    • Tax Law Specialists and Service Center Tax Examiners in the correspondence examination function

    • Chief Counsel Attorneys

    • Bankruptcy Specialists, except that the Bankruptcy Specialist may exercise this authority only with respect to a summons issued to determine a debtor’s potential liability for an unassessed Trust Fund Recovery Penalty.

    • Property Appraisal Liquidation Specialists

    • Student Trainees including Revenue Officer, Internal Revenue Agent

    • Special Agent, Internal Audit, Internal Security, Bankruptcy Specialist and Examination Aides, Tax Fraud Investigative Aides and Revenue Officer Aides, provided each student trainee or aide receives appropriate supervision from a Revenue Officer, Tax Auditor, Internal Revenue Agent, Internal Auditor, Internal Security Inspector, or Bankruptcy Specialist as applicable.

  15. Delegated to: Each of the officers/employees listed in the delegation portion for Authorities 1, 2 and 3 (paragraphs 3, 6 and 9) of this Order and Deputy Directors.

  16. Authority: To administer oaths and affirmations and to certify to those papers when necessary except that the authority to certify shall not apply to papers or documents whose certification is authorized by separate order or directive.

  17. Delegated to: Each of the officers/employees listed in delegation portion for Authorities 1, 2, 3 and 5 (paragraphs 3, 6, 9, and 15) of this Order and those individuals designated to take testimony in Authority 5 (paragraph 14) of this order except that Tax Examiners and Tax Fraud Investigative Aides may not administer oaths or perform the other functions mentioned in this paragraph (although they may certify the method and manner of giving notice after serving summonses).

  18. Redelegation: This authority may not be redelegated.

  19. Sources of Authority: 26 CFR 301.7602-1(a) and (b), 301.7603-1, 301.7604-1, 301.7605-1(a), 301.7622-1, IRC 7609, Treasury Order 150-10.

  20. 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 (Rev. 23).

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

1.2.52.3  (03-24-2014)
Delegation Order 25-2 (Rev. 2) (formerly DO-25-2 and DO-42, Rev. 28)

  1. Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900, Tax Collection Waiver

  2. Authority: To sign agreements extending the period of limitations on assessment, except agreements to extend the period of limitations on the assessment of the Trust Fund Recovery Penalty or agreements to extend the period of limitations on assessment submitted in connection with an offer in compromise.

  3. Delegated to:

    1. SB/SE Compliance Field personnel – Collection, Examination and Specialty Programs Field Group Managers; Technical Services and Planning and Special Programs (PSP) Group Managers; GS-11 Revenue Agents or GS-11 Tax Compliance Officers in Technical Services and PSP functions.

    2. SB/SE Campus Compliance personnel – Campus Compliance Services Department Managers; Revenue Agents TEFRA/non-TEFRA Coordinators assigned to the Campus TEFRA Function, Grade GS-12.

    3. W&I Field Compliance Services Sites (Campuses) – Field Compliance Services Department Managers.

    4. Representatives at foreign posts – LB&I International Area Revenue Agents, Tax Auditors, and Tax Compliance Officers; Criminal Investigation Special Agents on foreign assignments.

    5. LB&I – Team Managers.

    6. TE/GE –
      EP and EO: Field Group Managers; GS-11 Reviewers.
      For Form 872–C: Exempt Organizations Conferee/Reviewers;
      Government Entities: Field Group Managers and CPM Manager;

    7. Appeals – Appeals Team Managers, Appeals Team Case Leaders, Appeals Officers, and Settlement Officers.

    8. Criminal Investigation – Special Agents in Charge

    9. Chief Counsel – Deputy Associate Chief Counsel, but only for a tax and taxable year that are the subject of a pending letter ruling request.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To sign agreements extending the period of limitations on the assessment or collection of the Trust Fund Recovery Penalty.

  6. Delegated to: GS 9 Revenue Officers; GS-9 Bankruptcy Specialists; GS-11 Revenue Officer Reviewers; GS-11 Revenue Agents with the responsibility for examination of employment or excise tax returns; Specialty Programs Field Group Managers; Appeals Team Managers, Appeals Team Case Leaders, Appeals Officers and Settlement Officers and Appeals Account Resolution Specialists.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To approve Form 900, Tax Collection Waiver, to extend the statute of limitations for collection for additional periods of time consistent with Internal Revenue Manual procedures. This authority is limited to consents secured in conjunction with installment agreements.

  9. Delegated to:

    1. W&I Field Compliance Services Sites (Campuses) – Field Compliance Services Department Managers.

    2. SB/SE Compliance Field Operations – Collection, Examination, Specialty Programs Field Group Managers; Technical Services Group Managers; Insolvency Unit Managers.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To accept the waiver of the statutory period of limitations on assessment in connection with an offer in compromise.

  12. Delegated to:

    1. SB/SE Compliance Campuses – Compliance Services Examiners who have responsibility for offers in compromise.

    2. SB/SE Compliance Field Operations – Revenue Officers, Revenue Agents, Revenue Agent Reviewers.

    3. Appeals – Appeals Officers, Settlement Officers.

    4. Specialty – Specialty Programs Field Group Managers

  13. Redelegation: This authority may not be redelegated.

  14. Sources of Authority: I.R.C. 6229, 6501(c)(4), 6502(a)(2), and 6901(d); Treas. Reg. 301.6501(c)–1, 301.6502–1, 301.6901–1(d), and 301.7701–9; and Treasury Order 150-10.

  15. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 25-2 (Rev. 1).

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

1.2.52.4  (09-29-1997)
Delegation Order 25-3 (formerly DO-51, Rev. 9)

  1. Proofs of Claim (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To sign proofs of claim and other documents asserting tax obligations (including taxes, penalties and interest) for payment in any proceeding under the Bankruptcy Act or Code and any receivership, corporate dissolution, decedent's estate case or an insolvency proceeding under state or Federal law.

  3. Delegated to: GS–11 and above Technical Support employees, GS–9 and above bankruptcy specialists, GS–8 and above supervisors responsible for proof of claim preparation.

    Note:

    This authority is also delegated to Insolvency employees, GS-9 and above.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 CFR § 301.7701–9 and 26 CFR § 301.6871.

  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 order No. 51 (Rev. 8), effective November 8, 1995.

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

1.2.52.5  (10-04-1990)
Delegation Order 25-4 (formerly DO-116, Rev. 7)

  1. Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority granted to the Commissioner of Internal Revenue by 26 CFR 1.6081–1, 26 CFR 20.6081–1 and 26 CFR 301.7701–9 to grant extensions of time to file income and estate tax returns, is hereby delegated to the Assistant Commissioner (International), Deputy Assistant Commissioner (International), District Directors, Assistant District Directors, Service Center Directors and Assistant Service Center Directors, Director, Austin Compliance Center and Assistant Director, Austin Compliance Center.

    Note:

    This authority is also delegated to LB&I Director, International; SB/SE Area Directors; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Field.

  3. The authority delegated herein for estate tax returns may be redelegated, but not below:

    1. Reviewer, Advisor or Reviewer in the Special Procedures function in District Offices and/or SB/SE areas and the Office of the Assistant Commissioner (International)and/or LB&I Director, International .

    2. Senior Tax Examiners in Service Centers and/or Submission Processing Field and/or Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field and the Austin Compliance Center.

  4. The authority delegated herein for income tax returns may be redelegated, but not below:

    1. SB/SE Technical Support Manager in District Offices and/or SB/SE areas and the Office of the Assistant Commissioner (International)and/or LB&I Director, International.

    2. Full working level Tax Examiners in Service Centers and/or Submission Processing Field and/or Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field and the Austin Compliance Center.

  5. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 116 (Rev. 6), effective May 12, 1986, is superseded.

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

1.2.52.6  (07-24-1998)
Delegation Order 25-5 (formerly DO-143, Rev. 6)

  1. Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority to :Initiate investigations of financial institutions other than banks and brokers or dealers in securities, as referenced in 31 CFR 103.46(a)(1) through (a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48).

  3. Delegated to: Director, National Operations Division (Criminal Investigation) and Chiefs, Criminal Investigation.

    Note:

    This authority is also delegated to Criminal Investigation Director, Operations Support; Deputy Director, Operations Policy and Support and Special Agents in Charge.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c).

  6. Authority to: Initiate investigations of banks and brokers or dealers in securities referenced in 31 CFR 103.46(a)(1) through 103.46(a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48).

  7. Delegated to: Assistant Commissioner (Criminal Investigation).

    Note:

    This authority is also delegated to the Chief, Criminal Investigation.

  8. Redelegation: This authority may not be redelegated.

  9. Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, Memorandum of Understanding approved September 6, 1985 and Clarification of Memorandum approved January 29, 1986, between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service, and 26 CFR 301.7701-9(c).

  10. Authority to:

    1. Grant exemptions from the reporting requirements contained in 31 CFR 103.22(a);

    2. Issue requests for lists of financial institution customers whose currency transactions have been made exempt from the reporting requirement in 31 CFR 103.22; and

    3. Direct banks to file currency reports as prescribed in 31 CFR 103.22(a)(1) with respect to customers whose transactions had been previously made exempt.

  11. Delegated to: Director, Detroit Computing Center.

  12. Redelegation: This authority may be redelegated by the Director, Detroit Computing Center, but may not be further redelegated.

  13. Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service approved September 6, 1985.

  14. Authority to: Enforce the compliance aspects of 31 CFR 103.22(b), (c), (d), (e), and (f) regarding exemptions.

  15. Delegated to: Assistant Commissioner (Examination).

    Note:

    This authority is also delegated to SB/SE Director of Compliance.

  16. Redelegation: This authority may be redelegated by the Assistant Commissioner (Examination)and/or SB/SE Director of Compliance, but may not be further redelegated.

  17. Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

  18. Authority to: Assure compliance with the requirements of 31 CFR Part 103 by all banks not currently examined by Federal supervisory agencies for safety and soundness.

  19. Delegated to: District Directors and the Assistant Commissioner (International).

    Note:

    This authority is also delegated to SB/SE Area Directors and Director, International.

  20. Redelegation: This authority may be redelegated by the officials above (replaces "District Directors and the Assistant Commissioner (International)" , but may not be further redelegated.

  21. Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service approved September 6, 1985.

  22. Authority to: Assure compliance with the requirements of 31 CFR Part 103 by those financial institutions not referenced in 31 CFR 103.46(a)(1) through (a)(6).

  23. Delegated to: Assistant Commissioner (Examination) and Chiefs, Examination Division.

    Note:

    This authority is also delegated to SB/SE Director of Compliance; SB/SE Area Directors.

  24. Redelegation: This authority may be redelegated by the above officials (replaces "the Assistant Commissioner (Examination) and Chiefs, Examination Division," ) but may not be further redelegated.

  25. Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

  26. Authority to: Disseminate copies of the reports required by the Department of the Treasury regulations (31 CFR Part 103), issued to implement 31 USC 5319, subject to the Dissemination Policies and Guidelines for the Release of Information Reported under the Provisions of the Bank Secrecy Act issued by the Assistant Secretary of the Treasury (Enforcement).

  27. Delegated to: Assistant Commissioner (Criminal Investigation); District Directors and Assistants; Special Assistant for Enforcement, Detroit Computing Center; Chiefs, Criminal Investigation Division; and Assistant Commissioner (International) as it relates to tax treaty partners or tax executive agreements.

    Note:

    This authority is also delegated to Chief, Criminal Investigation and Special Agents in Charge; LB&I Director, International; SB/SE Area Directors.

  28. Redelegation: This authority may not be redelegated.

  29. Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

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

  31. Signed: John M. Dalrymple, for Bob Wenzel, Chief Operations Officer

1.2.52.7  (08-08-1997)
Delegation Order 25-6 (formerly DO-178, Rev. 6)

  1. Cost of Complying With a Summons (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To obligate appropriated funds for payment of search costs, reproduction costs and transportation costs on connection with third party summonses.

  3. Delegated to: Chief Inspector; Assistant Commissioner (International); Regional Commissioners; Assistant Commissioner.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners, Deputy Division Commissioners; and Chiefs, Deputy Chiefs.

  4. Redelegation: This authority may be redelegated subject to constraints the officials deem appropriate. The Chief Inspector may redelegate to Assistant Regional Inspectors (Internal Security), Director, Office of Investigations, and Assistant Chief Inspector, Internal Security. The Regional Commissioners may redelegate to the District Directors. The Assistant Commissioner (International) and District Directors may further redelegate to subordinate employees subject to any constraints they may impose. The Assistant Commissioner (Criminal Investigation) may redelegate to Directors of Investigations.

    Note:

    This authority may also be redelegated to subordinate employees of Assistant Deputy Commissioners, Division Commissioners, Deputy Division commissioners, Chiefs and Deputy Chiefs subject to any constraints these officials may impose.

  5. Sources of Authority: Treasury Order 150-10, Comptroller General B-158810 (October 22, 1976) [56 Comp. Gen. 36(1976)] and (effective after February 28, 1977) IRC 7610, as enacted by the Tax Reform Act of 1976 (Public Law 94-455, Section 1205, 90 Stat. 1699, 1702 (as amended).

  6. To the extent that the authority previously experienced consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 178 (Rev. 5), effective October 4, 1990.

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

1.2.52.8  (10-01-2014)
Delegation Order 25-7 (Rev. 2)

  1. Authority to Make a Determination Under IRC 7623

  2. Authority: To approve and determine awards under IRC § 7623 for individuals who provide information to the IRS relating to the detection of underpayments of tax, or to the detection and bringing to trial and punishment persons guilty of violating the internal revenue laws or conniving at the same.

  3. Delegated to: Director, Whistleblower Office.

  4. Redelegation: This authority may be redelegated.

    1. in cases where the amount in dispute for purposes of initiating the whistleblower award administrative proceeding provided for in Treas. Reg. § 301.7623-3 is less than $50,000, to a Whistleblower Office manager, and

    2. in cases where the amount of dispute for purposes of initiating the whistleblower award administrative proceeding provided for in Treas. Ref. § 301.7623-3 is less than $1,000,000, to a Whistleblower Office Senior Manager.

  5. Sources of Authority: IRC 7623; 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. Delegation Order 25-7 (Rev. 1), dated July 1, 2008, is obsolete as of September 30, 2014.

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

1.2.52.9  (10-09-1996)
Delegation Order 25-8 (formerly DO-213, Rev. 3)

  1. Formal Document Requests (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To issue Formal Document Requests and to perform other related functions.

  3. Delegated to: Special agents; revenue agents; revenue officers; tax auditors; tax law specialists; attorneys estate tax; estate tax examiners; tax examiners in the correspondence examination function; revenue representatives; office collection representatives; internal auditors and internal security inspectors; investigators (Internal Security); Internal Security assistants; revenue service representatives and assistant revenue service representatives.

    Note:

    This authority is also delegated to W&I Tax Resolution Representatives, and Tax Compliance Officers.

  4. Redelegation: This authority may not be redelegated.

  5. Source(s) of Authority: 26 CFR 301.7602-1 and IRC 982.

  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. 213 (Rev. 2) effective October 4, 1990.

  7. Signed: John M. Dalrymple, Acting Chief Compliance Officer

1.2.52.10  (05-27-2011)
Delegation Order 25-9 (Rev. 1) (formerly DO-25-9 and DO-249)

  1. Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters

  2. Authority: To refer matters to and authorize commencement of actions by the Department of Justice in cases where the Internal Revenue Service has filed a Proof of Claim for less than $1 million or has not filed a Proof of claim in U.S. Bankruptcy Court:

    1. Motions to dismiss or convert cases, except those involving organizations that claim an exemption from taxation under IRC § 501;

    2. Motions on behalf of the IRS and objections to plans based on debts in excess of the eligibility limits for Chapter 13 debtors;;

    3. Motions on behalf of the IRS and objections to plans based on the debtors’ failure to file tax returns and responses to the debtors’ objections to estimated claims filed by the Internal Revenue Service in cases where the debtor failed to file an income tax return;

    4. Responses to objections to Internal Revenue Service claims that are based on the debtors’ claimed payment of tax, or claims that debtor filed a return;

    5. Responses to objections to Internal Revenue Service claims that are based on valuation of the property securing the claim;

    6. Responses to objections to Internal Revenue Service claims that are based on the fact that the claim has been superseded by a subsequent claim;

    7. Motions relating to the debtors’ failure to make timely payments under a Plan and/or accrual of post-confirmation liabilities.

    8. Agreed cash collateral or adequate protection hearings, including stipulations or agreements for the use of the collateral; and

    9. Responses to debtors’ motion to determine dischargeability of a tax, except where: (1) the denial of discharge is premised on Bankruptcy Code section 523(a)(1)(C); or (2) the determination concerns a tax for which the debtor filed a return, or a document that purports to be a return, after the due date (including extensions).

  3. Delegated to: Insolvency Managers (Small Business/Self-Employed), GS- 12 Insolvency and Advisory Advisor-Reviewers (Small Business/Self- Employed); and GS-9 and GS-11 Insolvency Specialists (Small Business/Self-Employed).

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: General Counsel Order No. 4, CC Notice 2011- 006 (Jan. 12, 2011), and 26 CFR 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 25-9.

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

1.2.52.11  (08-01-2005)
Delegation Order 25-10 (formerly DO-254)

  1. Payment of Claims for Damages and Attorneys’ Fees Resulting from Violations of the Automatic Stay and Discharge Injunctions of the Bankruptcy Code

  2. Authority: To consider and make recommendations on claims for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws.

  3. Delegated to: Chief, Local Insolvency Unit (Small Business/Self- Employed).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve, adjust, and pay claims of $1,000 or less for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws.

  6. Delegated to: Small Business/Self-Employed Insolvency Area Managers and Operations Manager for Centralized Insolvency location.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To approve, adjust, and pay claims over $1,000 for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws. Any claim for more than $1,000 must be referred to Associate Area Counsel (Small Business/Self-Employed) for a legal opinion prior to its final disposition.

  9. Delegated to: Small Business/Self-Employed Insolvency Territory Managers and Operations Manager for Centralized Insolvency location, except that the authority to approve, adjust and pay claims over $1,000, contrary to the legal opinion of Associate Area Counsel (Small Business/Self-Employed) is reserved for Insolvency Area Managers and Centralized Insolvency Operations Manager.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To reject any claim for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 USC) in the administration and enforcement of the internal revenue laws. However, any rejected claim, regardless of dollar amount, must be referred to Associate Area Counsel (Small Business/Self-Employed) for a legal opinion prior to its final disposition.

  12. Delegated to: Small Business/Self-Employed Insolvency Territory Managers and Centralized Insolvency Operations Manager; except that, only the Insolvency Area Manager or Centralized Insolvency Operations Manager may reject the claim if Associate Area Counsel (Small Business/Self-Employed) renders a legal opinion advising that the claim be approved.

  13. Redelegation: This authority may not be redelegated.

  14. Sources of Authority: 31 USC § 1304; 11 USC § 362, 11 USC § 524; IRC § 7433 and Treasury Order 150-10

  15. 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. 254 dated July 22, 1998.

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

1.2.52.12  (12-01-2008)
Delegation Order 25-11 (Rev. 2)

  1. Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions

  2. Authority: To determine the period during which taxpayers affected by a disaster or a terrorist or military action may receive relief from certain filing, paying, and other deadlines required by the Internal Revenue Code, Treasury regulations, and other IRS guidance. This period will be referred to as the "disaster relief period." Unless otherwise noted in this order, the disaster relief period may not exceed 180 days from the date the disaster, or terrorist or military action occurred.

  3. Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely filed any return of income tax, estate tax, gift tax, generation-skipping transfer tax, employment tax or excise tax (other than firearms tax, harbor maintenance tax, and alcohol and tobacco tax) or timely paid the tax due.

  4. Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining the amount of interest, the failure-to-file penalty, or the failure-to-pay penalty due from a taxpayer affected by a Presidentially declared disaster or a terrorist or military action. The authority delegated under this section includes the authority to abate any amount of interest, the failure-to-file penalty, or the failure-to-pay penalty that may be assessed for the specified disaster relief period. The authority delegated under this section to determine the period to be disregarded in determining the amount of interest and penalty is limited to the disaster relief period.

  5. Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely:

    1. allowance of the credit or refund under IRC § 6511(b)(2)(A),

    2. petitioned the Tax Court,

    3. filed suit upon any claim for credit or refund, or

    4. performed any act described in Rev. Proc. 2007-56, 2007 34 IRB 388, or in procedures subsequently published by the Commissioner.

  6. Authority: To grant relief up to 180 days after the last day of a period to perform an act that is part of an IRC § 1031(a)(3) deferred like-kind exchange or a transaction authorized under Revenue Procedure 2000-37, 2000-2 C.B. 308, modified by Revenue Procedure 2004-51, 2004-33 IRB 294.

  7. Delegated to: Director, Stakeholder Liaison-Headquarters, Communications, Liaison & Disclosure, Small Business/Self-Employed Division.

  8. Redelegation: These authorities may not be redelegated.

  9. Source(s) of Authority: IRC § 7508A, Treasury Order 150-10..

  10. To the extent authority previously exercised consistent with this delegation order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 25-11 (Rev. 1).

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

1.2.52.13  (05-22-2009)
Delegation Order 25-12 (Rev. 1)

  1. Third Party Contact Jeopardy or Reprisal Determination

  2. Authority: To determine for good cause shown that providing the taxpayer with general notice or notice of specific third party contacts would jeopardize collection of any tax or may involve reprisal against any person.

  3. Delegated to: Deputy Tax Attaches; Industry/Field Specialists Directors; Deputy Commissioner, International; Field Operations Directors; Internal Revenue Agent/Field Specialists; Audit Accounting Aides; Internal Revenue Agents; Estate Tax Attorneys; Estate Tax Examiners; Examination Aides; Appeals Team Case Leaders; Appeals Officers; Settlement Officers; Tax Auditors, Revenue Officers; Tax Law Specialists; Tax Compliance Officers; Bankruptcy Specialists; GS-4 Tax Examiners; GS-5 Revenue Officer Aides; Senior Analysts in the Office of Tax Shelter Analysis; GS-5 Correspondence Examination Technicians; GS-5 ACS Collection Representatives; Tax Resolution Representatives; Indian Tribal Government Specialists; Federal, State and Local Government Specialists; and the Chief Counsel.

  4. Redelegation: This authority may not be redelegated except to subordinates of the Chief Counsel by the Chief Counsel.

  5. Sources of Authority: IRC § 7602(c)(3)(B)

  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 25-12.

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

1.2.52.14  (04-11-2012)
Delegation Order 25-13 (formerly DO 4-35, Rev. 1)

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

  2. Authority: Except as otherwise set forth in this order, to take any action the Commissioner is authorized to take under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements with respect to the enforcement of 31 USC § 5314, 31 CFR § 1010.350, 31 CFR § 1010.306, and 31 CFR § 1010.420, including, with respect to these provisions, the authority to assess and collect civil penalties under 31 USC § 5321 and 31 CFR § 1010.820 and to take any other action reasonably necessary for the enforcement of these and related provisions.

  3. Delegated to: Operations Officer, Fraud/Bank Secrecy Act (BSA), BSA Policy and Operations, Currency Transaction Reporting (CTR) Operations; Chief, BSA Policy and Operations; and Program Manager, BSA Policy.

  4. Redelegation: These authorities may not be redelegated.

  5. Authority: To investigate possible civil violations of the FBAR requirements.

  6. Delegated to: Revenue Agents and Estate Tax Attorneys (Small Business/Self-Employed), (Large Business & International), and (Tax Exempt and Government Entities); Tax Compliance Officers (Small Business/Self-Employed), (Large Business & International), and (Tax Exempt and Government Entities); Tax Auditors (Small Business/Self-Employed), (Large Business & International), and (Tax Exempt and Government Entities); Revenue Officers (Small Business/Self-Employed); Federal State and Local Governments Specialists and Indian Tribal Governments Specialists (Tax Exempt and Government Entities).

  7. Redelegation: These authorities may not be redelegated.

  8. Authority: To issue, serve, and recommend enforcement of summonses pursuant to the summons power of 31 CFR Chapter X, Subpart I.

  9. Delegated to: Director, Fraud/BSA; Area Directors; Directors and Chief, BSA Policy and Operations (Small Business/Self-Employed); Directors, Field Operations (Large Business & International); Directors (Tax Exempt and Government Entities); Field Operations Managers and Compliance and Program Managers (Tax Exempt and Government Entities); Territory Managers (Small Business/Self-Employed), (Large Business & International); Area Managers (Tax Exempt and Government Entities).

  10. Redelegation: These authorities may not be redelegated.

  11. Authority: To serve summonses issued pursuant to the summons power of 31 CFR Chapter X, Subpart I, whether issued personally or by another official.

  12. Delegated to: Revenue Agents and Estate Tax Attorneys (Small Business/Self-Employed), (Large Business & International), and (Tax Exempt and Government Entities); Tax Compliance Officers (Small Business/Self-Employed), (Large Business & International), and (Tax Exempt and Government Entities); Tax Auditors (Small Business/Self-Employed), (Large Business & International), and (Tax Exempt and Government Entities); Revenue Officers (Small Business/Self-Employed); Federal State and Local Governments Specialists and Indian Tribal Governments Specialists (Tax Exempt and Government Entities).

  13. Redelegation: These authorities may not be redelegated.

  14. Authority: To prepare and file proofs of claims for FBAR penalties and to take any appropriate action to protect the government's interest in bankruptcy, state and federal receiverships, and other state and federal insolvency actions.

  15. Delegated to: GS-9 Bankruptcy Specialist, Insolvency Unit (Small Business/Self-Employed).

  16. Redelegation: These authorities may not be redelegated.

  17. Authority: To make referrals to the Department of Justice for the institution of proceedings for collection, including bankruptcy proceedings, under 31 USC § 5321 pursuant to the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements.

  18. Delegated to: Chief Counsel attorneys with the approval of a supervisory attorney for cases assigned to them.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To make referrals to the Department of Justice for the institution of proceedings, except for proceedings in collection and bankruptcy, as to any FBAR matter under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements.

  21. Delegated to: Chief Counsel attorneys with the approval of a supervisory attorney for cases assigned to them.

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To provide legal advice and assistance under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements.

  24. Delegated to: Chief Counsel attorneys with the approval of a supervisory attorney for cases assigned to them.

  25. Redelegation: This authority may not be redelegated.

  26. Authority: To issue administrative rulings under 31 CFR Chapter X, Subpart G.

  27. Delegated to: Supervisory attorneys within the Office of the Associate Chief Counsel (Procedure and Administration).

  28. Redelegation: This authority may not be redelegated.

  29. Authority: Upon request of a person, to provide a pre-assessment hearing and to make the Service's final administrative determination concerning the existence or amount of an FBAR penalty owed or alleged to be owed by a person, and to provide the hearing required by 31 CFR Parts 5 and 900, receive and review evidence, and review the Service's determination.

  30. Delegated to: Appeals Team Managers.

  31. Redelegation: This authority may not be redelegated.

  32. Authority: To enter into and approve a written agreement with any person relating to the person's civil liability for an FBAR penalty, other than an agreement to extend the period of limitations on assessment or collection of civil FBAR penalties.

  33. Delegated to: Officials authorized to enter into and approve closing agreements.

  34. Redelegation: This authority may not be redelegated.

  35. Authority: To sign agreements extending the period of limitations on assessment or collection of civil FBAR penalties.

  36. Delegated to:

    1. SB/SE Compliance Field personnel - Collection, Examination and Specialty Programs Field Group Managers; Technical Services and Planning and Special Programs (PSP) Group Managers; GS-11 Revenue Agents or GS-11 Tax Compliance Officers in Technical Services and PSP functions.

    2. SB/SE Campus Compliance personnel - Campus Compliance Services Department Managers or above.

    3. Other SB/SE Personnel – Enterprise Computing Center/Detroit Computing Center CTR Operations Manager and BSA Workload, Identification, Selection, Delivery, and Monitoring (WISDM) Group Managers.

    4. W&I Field Compliance Services Sites (Campuses) – Field Compliance Services Department Managers.

    5. Representatives on foreign assignments or foreign travel status – LB&I International Area Revenue Agents, Tax Auditors, and Tax Compliance Officers; Criminal Investigation Special Agents on foreign assignments.

    6. LB&I - Team Managers.

    7. TE/GE -EP and EO: Field Group Managers; GS-11 Reviewers.

    8. Appeals - Appeals Team Managers, Appeals Team Case Leaders, Appeals Officers, and Settlement Officers.

    9. Criminal Investigation - Special Agents in Charge.

    10. Chief Counsel – Supervisory attorneys within the Office of the Associate Chief Counsel (Procedure and Administration), but only for calendar years that are the subject of a pending administrative ruling request under 31 CFR Chapter X, Subpart G.

  37. Redelegation: This authority may not be redelegated.

  38. Sources of Authority: Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements between Financial Crimes Enforcement Network and Internal Revenue Service; Treasury Order 180-01; Treasury Directives 15-41 and 34-02; 31 USC § 5314, 31 USC § 5321; 31 CFR § 1010.350, 31 CFR § 1010.306, 31 CFR § 1010.420 and 31 CFR § 1010.820 and Chapter X, Subparts G and I; 31 CFR Parts 5 and 900 through 904.

  39. This order supersedes Delegation Order 4-35 (Rev. 1). To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified.

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

1.2.52.15  (10-25-2012)
Delegation Order 25-14

  1. Centralized Authorization File Access

  2. Authority: To approve requests to obtain Centralized Authorization File (CAF) information not available on IDRS, including the CAF 77 report, for use in litigation or to comply with a court order.

  3. Delegated To: Deputy Associate Chief Counsel (Procedure & Administration).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve requests to obtain Centralized Authorization File (CAF) information not available on IDRS, including the CAF 77 report, in connection with a criminal investigation.

  6. Delegated To: Chief, Criminal investigation.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: 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. 9-9 (New).

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

1.2.52.16  (07-16-2012)
Delegation Order 25-15

  1. Authority of the Return Preparer Office to Perform Certain Tax Administration Functions

  2. Authority: To exercise responsibility for all matters related to the authority to practice before the Internal Revenue Service (IRS) under 31 CFR part 10 (Circular 230), unless otherwise delegated. This authority includes but is not limited to:

    1. Taking action on registration applications for enrollment and renewal, including making preliminary suitability and tax compliance determinations; administering competency testing; approving continuing education (CE) providers and accrediting organizations and ensuring that the applicable CE requirements are met by practitioners or those seeking practitioner status under Circular 230;

    2. Making preliminary determinations regarding denial or termination of practitioner registration or enrollment; making preliminary determinations with respect to revocation of status for CE providers and accrediting organizations;

    3. Receiving and processing complaints regarding alleged preparer or practitioner misconduct; initiating preliminary investigations, including data gathering, and referring complaints to the Office of Professional Responsibility, the Treasury Inspector General for Tax Administration or the Criminal Investigation Division for further action, as appropriate.

  3. Delegated To: Director, Return Preparer Office

  4. Redelegation: This authority may be redelegated to Return Preparer Office employees.

  5. Sources of Authority: 31 USC 330; 31 CFR part 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: Douglas H. Shulman, Commissioner, Internal Revenue

1.2.52.17  (09-03-2014)
Delegation Order 25-16 (Rev. 1)

  1. Authority of the Office of Professional Responsibility to Perform Certain Functions Concerning Practice before the Internal Revenue Service

  2. Authority: To exercise responsibility for all matters related to practitioner conduct, discipline and practice before the Internal Revenue Service (IRS) under 31 CFR Subtitle A, Part 10 (Circular 230), unless otherwise delegated.
    This authority includes but is not limited to:

    1. Receiving and processing referrals regarding allegations of misconduct under Circular 230; initiating all disciplinary proceedings against individuals or entities relating to allegations or findings of misconduct consistent with the applicable disciplinary rules under Circular 230;

    2. Making final determinations on practitioner eligibility and suitability appeals; imposing and releasing expedited suspensions under section 10.82 of Circular 230; recommending, imposing, and enforcing all sanctions for violations under Circular 230 and accepting consents to be sanctioned under the same;

    3. Making determinations on whether to appeal Administrative Law Judge preliminary decisions and orders in Circular 230 proceedings; issuing special orders as proper and necessary under Circular 230 and reviewing and determining petitions seeking reinstatement to practice.

    4. Receiving and processing referrals regarding allegations of misconduct under Revenue Procedure 81-38, 1981-2 C.B. 592 and the limited practice provisions of Revenue Procedure 2014-42, 2014-29 I.R.B. 192, or successor guidance.

    5. Making final determinations that a return preparer who is not otherwise a practitioner under Circular 230 is prohibited from engaging in limited practice before the Internal Revenue Service based upon the preparation and/or signing of returns. This authority includes the authority to prohibit return preparers from engaging in limited practice under Revenue Procedure 81-38 and Revenue Procedure 2014-42.

      Note:

      This authority does not include the authority to redetermine or collect a practitioner’s tax liability.

  3. Delegated To: Director, Office of Professional Responsibility.

  4. Redelegation: This authority may be redelegated to IRS Office of Professional Responsibility employees.

  5. Sources of Authority: 31 USC 330; 31 CFR Subtitle A, Part 10; Revenue Procedure 81-38; and Revenue Procedure 2014-42.

  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 A. Koskinen, Commissioner, Internal Revenue

1.2.52.18  (09-13-2012)
Delegation Order 25-17

  1. Authority to Decide Protests of Enrollment or Designation Denials Under Treasury Department Circular No. 230

  2. Authority: To decide protests of denials of applications for enrollment as an enrolled agent or enrolled retirement plan agent or designation as a registered tax return preparer under 31 CFR part 10 (Circular 230).

    Note:

    This authority does not include the authority to decide appeals to the Secretary of the Treasury of disciplinary decisions under Circular 230.

  3. Delegated To: Director, Office of Professional Responsibility

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 31 USC 330; 31 CFR part 10; General Counsel Order No. 9; and CC Notice 2012-018 (Sept. 2012).

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

  7. Signed: Douglas H. Shulman, Commissioner, Internal Revenue

1.2.52.19  (10-14-2014)
Delegation Order 25-18 (Rev. 1)

  1. Authority to Authorize Students at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service

  2. Authority: To issue special appearance authorizations under section 10.7(d) of Circular 230 to students at LITCs or STCPs who work under the direct supervision of an individual authorized to practice before the IRS. An LITC is an organization receiving a federal grant pursuant to IRC § 7526 in which students represent low-income taxpayers in controversies with the IRS. An STCP is a clinical program staffed by students who represent taxpayers before the IRS, but an STCP does not receive a federal grant from the IRS. This authority will expire, unless explicitly reissued, five years from the effective date.

    Note:

    Nothing in this order shall be construed to supersede the authority of the Director of the Office of Professional Responsibility pursuant to Delegation Order 25-16 (or successor order).

  3. Delegated To: Director, Low Income Taxpayer Clinic Program Office, Taxpayer Advocate Service

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 31 CFR 10.7(d).

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

  7. Signed: John A. Koskinen, Commissioner, Internal Revenue

Exhibit 1.2.52-1 
Delegation Orders by New Number, Old Number and Title

New Number Old Number Title
25-1 4 (Rev. 23) Summonses, Oaths, Certifications, and Related Functions
25-2 (Rev. 2) 25-2 (Rev. 1)
42 (Rev. 28)
Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900, Tax Collection Waiver
25-3 51 (Rev. 9) Proofs of Claim
25-4 116 (Rev. 7) Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns
25-5 143 (Rev. 6) Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations)
25-6 178 (Rev. 6) Cost of Complying With a Summons
25-7 (Rev. 2) 25-7 (Rev. 1)
204 (Rev. 3)
Authority to Approve Awards Under IRC 7623
25-8 213 (Rev. 3) Formal Document Requests
25-9 (Rev. 1) 25-9
249
Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters
25-10 254 Payment of Claims for Damages and Attorneys' Fees Resulting from Violations of the Automatic Stay and Discharge Injunctions of the Bankruptcy Code
25-11 (Rev. 2) 25-11
268
Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions
25–12 (Rev 1) 25-12
259
Third Party Contact Jeopardy or Reprisal Determination
25-13 DO 4-35, Rev. 1 Enforcement of Report of Foreign Bank and Financial Accounts (FBAR) Requirements
25-14 9-9 Centralized Authorization File Access
25-15 New Authority of the Return Preparer Office to Perform Certain Tax Administration Functions
25-16 (Rev. 1) 25-16 Authority of the Office of Professional Responsibility to Perform Certain Functions Concerning Practice before the Internal Revenue Service
25-17 New Authority to Decide Protests of Enrollment or Designation Denials Under Treasury Department Circular No. 230
25-18 (Rev. 1) 25-18 Authority to Authorize Students at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service

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