1.2.53  Delegation of Authorities for Chief Counsel Activities

Manual Transmittal

May 21, 2013

Purpose

(1) This transmits revised IRM 1.2.53, Delegations of Authority for Chief Counsel Activities.

Material Changes

(1) IRM 1.2.53.7. Delegation Order 30-6, Abate Interest on Erroneous Refunds is revoked, effective October 25, 2012.

Effect on Other Documents

This supersedes IRM 1.2.53 dated November 16, 2012.

Audience

All Divisions and Functions.

Effective Date

(05-21-2013)

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

1.2.53.1  (05-21-2013)
Introduction

  1. This transmits revised IRM 1.2.53, Servicewide Policies and Authorities, Delegations of Authority for Chief Counsel Activities. This IRM contains all of the Servicewide Delegation Orders that relate to Chief Counsel.

  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-Process.

  3. Any Delegation Orders approved after this revision of IRM 1.2.53 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 1.2.40,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.

1.2.53.2  (08-17-2012)
Delegation Order 30-1 (Rev. 1) (formerly DO-30-1 and DO-96, Rev. 13)

  1. Application of Rulings without Retroactive Effect

  2. Authority: To prescribe the extent, if any, to which any ruling relating to the internal revenue laws shall be applied without retroactive effect.

  3. Delegated to: Deputy Associate Chief Counsel for matters under their subject matter jurisdiction; Commissioner, Tax Exempt and Government Entities, for matters under the Commissioner's subject matter jurisdiction.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: IRC § 7805(b)(8); 26 C.F.R. 301.7805-1(b); and Treas. Order 150-10

  6. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 30-1.

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

1.2.53.3  (02-10-2005)
Delegation Order 30-2 (Formerly DO-155, Rev. 4)

  1. Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit

  2. Authority: To sign recommendation letters to the Department of Justice concerning settlement offers related to pending refund cases or any other cases or matters referred to the Department of Justice for prosecution or defense with respect to persons or periods not in suit.

  3. Delegated to: Associate Chief Counsel.

  4. Authority: To sign recommendation letters concerning settlement offers related to pending refund cases or any other cases or matters referred to the Department of Justice for prosecution or defense with respect to:

    1. periods not in suit ending prior to the date of the resulting settlement agreement;

    2. tax consequences for periods not in suit ending after the date of the settlement agreement that necessarily result from the settlement of the periods in suit;

    3. issues conceded in full by the taxpayer for periods not in suit ending after the date of the settlement agreement;

    4. persons not in suit for the periods described in (a); and

    5. persons not in suit for the items described in (b) and (c).

  5. Delegated to: Associate Chief Counsel.

  6. In exercising the above authorities, the delegated authority should obtain, and consider, the advice of the following persons (if the person has jurisdiction over the nonsuit persons or periods): Chief of Appeals; Appeals Area Team Case Leaders; Appeals, Directors Field Operations; Appeals, Area Directors Field Operations; Deputy Appeals Area Directors; LB&I Directors, Field Operations; SB/SE Compliance Area Directors; TE/GE Director, Exempt Organizations; Director, Employee Plans; Director, Government Entities; W&I Director, Compliance.

  7. Redelegation: These authorities may not be redelegated.

  8. Sources of Authority: 26 C.F.R. 301.7122.1 and 26 C.F.R. 301.7701-9.

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

1.2.53.4  (03-24-2001)
Delegation Order 30-3 (formerly DO-183, Rev. 8)

  1. Extension of Time for Making Certain Elections

  2. Authority: To grant, for cases within their respective jurisdictions, a reasonable extension of the time fixed by regulations, or by a revenue ruling, a revenue procedure, a notice, or an announcement published in the Internal Revenue Bulletin, for the making of an election or application for relief in respect of tax under all subtitles of the Internal Revenue Code, except subtitles E, G, H, and I, subject to the requirements of 26 CFR 301.9100-1.

  3. Delegated to: Officials in the following offices:

    Tax Exempt and Government Entities Directors of Employee Plans, Exempt Organizations, and Government Entities; Directors, EP and EO Rulings and Agreements; Manager, EO Technical; Manager, EO Technical Guidance and Quality Assurance; Manager, EP Technical; Manager, EP Technical Guidance and Quality Assurance; Manager, EP Voluntary Compliance; Manager, EO Projects/Voluntary Compliance; GE Directors of Federal, State and Local Governments, Indian Tribal Governments, and Tax Exempt Bonds; GE Managers of Outreach Planning and Review
    Chief Counsel Branch Chiefs and technical assistants (including Senior Technician Reviewers and equivalents) in the offices of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities); Associate Chief Counsel (Corporate); Associate Chief Counsel (Financial Institutions and Products); Associate Chief Counsel (Income Tax and Accounting); Associate Chief Counsel (International); Associate Chief Counsel (Passthroughs and Special Industries); and Associate Chief Counsel (Procedure and Administration).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To grant for IRC 505(c) and 508 matters, a reasonable extension of time fixed by regulations for making an election or application for relief in respect of tax under Subtitle A of the Code, subject to the requirements of 26 CFR 301.9100-1.

  6. Delegated to: Group Managers in the following Tax Exempt/Government Entities offices:

    • Employee Plans

    • Exempt Organizations

    • Federal, State & Local Governments

    • Indian Tribal Governments

    • Tax Exempt Bonds.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To grant for IRC 408A(d)(6) matters, a reasonable extension of time fixed by regulations for making an election or application for relief in respect of tax under Subtitle A of the Code, subject to the requirements of 26 CFR 301.9100-1.

  9. Delegated to: Group Managers authorized to issue letter rulings in EP Rulings and Agreements Technical of the Tax Exempt and Government Entities Division.

  10. Redelegation: This authority may not be redelegated.

  11. Sources of Authority: 26 CFR 301.9100-1; Treasury Order 150-10.

  12. 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. 183 (Rev. 7), effective August 23, 1996 (as amended).

  13. Signed: Bob Wenzel, Deputy Commissioner

1.2.53.5  (10-01-2009)
Delegation Order 30-4 (formerly DO-220, Rev. 3)

  1. Claims of Executive Privilege in Federal Courts

  2. Authority: To claim executive privilege with respect to Internal Revenue Service records or information in matters before the United States Court of Federal Claims, the United States Tax Court and other federal courts.

    1. Certain federal courts recognize claims of executive privilege by the head of the agency as the sole basis for protecting internal or inter-agency records or information that reflect recommendations, advisory opinions, deliberations, and other similar matters, comprising the process by which governmental decisions and policies are formulated.

    2. Executive privilege may be claimed only for those internal or inter-agency records or information that are predecisional and deliberative. Any discretionary release of predecisional and deliberative material will be made only after full and deliberate consideration of the applicable institutional (i.e., public accountability, safeguarding national security, law enforcement effectiveness, and candid and complete deliberations), commercial, and personal privacy interests that could be implicated by disclosure of the information. Any claim of executive privilege will be made only after coordination with the appropriate function(s).

    3. The authority to claim states secret privilege is not delegated by this order. The states secret privilege generally encompasses records or information that, if disclosed, would compromise national security or international relations.

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

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 150-10

  6. To the extent that any action previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 220 (Rev. 3).

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

1.2.53.6  (10-08-1996)
Delegation Order 30-5 (formerly DO-190, Rev. 4)

  1. Transfer of Technical Functions to the Office of Chief Counsel

  2. Authority: To perform, effective with implementation of the March 21, 1982, reorganization, all functions performed by the Corporation Tax and Individual Tax Divisions, including but not limited to:

    1. Exclusive jurisdiction, including engineering and valuation activities, to issue letter rulings (with respect to prospective transactions or completed transactions if the request was made before any affected returns have been filed) and to issue technical advice memoranda; to propose revenue rulings and revenue procedures; and to interpret the tax treaties for the official from time to time designated as the "competent or taxation authority" under tax treaties of the United States.

    2. Subject to the limitations set forth in Treasury Order 150-02, to supervise and evaluate the work of all officers and employees of the functions transferred and to take necessary action in all personnel matters pertaining thereto, including those for the appointment, classification, promotion, demotion, reassignment, transfer or separation of such officers and employees.

  3. Delegated to: Chief Counsel.

  4. Redelegation: This authority may be redelegated.

  5. Sources of Authority: 26 CFR 301.7701-9, the Internal Revenue Code of 1954, and Treasury Orders 150-02 and 150-10.

  6. This order supersedes Delegation Order No. 190 (Rev. 3), effective March 9, 1993.

  7. Signed: Michael P. Dolan, Deputy Commissioner

1.2.53.7  (10-25-2012)
Delegation Order 30-6 (Revoked. Formerly DO-231, Rev. 4)

  1. Abate Interest on Erroneous Refunds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. This Delegation Order is revoked, and replaced by Delegation Order 20-1 (Rev. 2), Abatement of Interest See IRM 1.2.51, Delegations of Authority for Penalties and Interest Activities..

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

Exhibit 1.2.53-1 
Delegation Orders by New Number, Old Number and Title

New Number Old Number Title
30-1 (Rev. 1) 30-1 (New)
96 (Rev. 13)
Application of Rulings without Retroactive Effect
30–2 155 (Rev. 4) Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit
30-3 183 (Rev. 8) Extension of Time for Making Certain Elections
30-4 220 (Rev. 3) Claims of Executive Privilege in Federal Courts
30-5 190 (Rev. 4) Transfer of Technical Functions to the Office of Chief Counsel
30-6 (Revoked) 30-6
231 (Rev. 4)
Abate Interest on Erroneous Refunds

More Internal Revenue Manual