Delegation Order 30-1 (Rev. 3)
Effective: July 26, 2018
(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 his or her subject matter jurisdiction;
- Director, Employee Plans Rulings and Agreements (EP R&A); Director, EP Examinations, for letter rulings and determination letters issued by the Commissioner, Tax Exempt and Government Entities;
- Director, Exempt Organizations Rulings and Agreements (EO R&A); Director, EO Examinations, for determination letters issued by the Commissioner, Tax Exempt and Government Entities Division.
(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 the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 30-1 (Rev. 2), dated December 15, 2016.
(7) Signed: Kirsten B. Wielobob, Deputy Commissioner for Services and Enforcement