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1.2.44  Delegations of Authority for the Collecting Process

Manual Transmittal

February 19, 2016

Purpose

(1) This transmits revised IRM 1.2.44, Servicewide Policies and Authorities, Delegations of Authority for the Collecting Process.

Background

This IRM contains all of the Servicewide Delegation Orders that relate to the IRS' Collecting Process.

Material Changes

(1) This IRM has been updated to include the following revised delegation order: IRM 1.2.44.2 . Delegation Order 5-1 (Rev. 4), To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise.

Effect on Other Documents

This supersedes IRM 1.2.44, dated July 18, 2014.

Audience

All Divisions and Functions.

Effective Date

(02-19-2016)

Jeff Butler
Acting Director
RAAS:SPDER

1.2.44.1  (02-19-2016)
Introduction

  1. A complete list of Delegation Orders can be found on the Internal Revenue Service web site, on the page titled Delegation Orders by Process. The URL is http://www.irs.gov/uac/Delegation-Orders-by-Process1.

  2. Any Delegation Orders approved after this revision of IRM 1.2.44 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:

    Any Delegation Orders omitted from this section are still considered official and in full force and effect. Please notify SPDER of any discrepancies you may find, at spder@irs.gov.

  3. 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.

1.2.44.2  (10-28-2015)
Delegation Order 5-1 (Rev. 4)

  1. To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise

1.2.44.2.1  (10-28-2015)
Acceptance Authority

  1. Authority: To accept offers in compromise based on doubt as to collectibility, including those with special circumstances, when the assessed liability is more than $250,000.

  2. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection Territory Managers; SB/SE Compliance Services Operations Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders.

  3. Redelegation: This authority may not be redelegated.

  4. Authority: To accept offers in compromise based on doubt as to collectibility, including those with special circumstances, when the assessed liability is less than $250,000.

  5. Delegated to: SBSE Director, Collection Policy; SBSE National Program Manager (OIC); SB/SE Collection OIC Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders.

  6. Redelegation: This authority may not be redelegated.

  7. Authority: To accept offers in compromise based on effective tax administration for public policy reasons or equity considerations.

  8. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Director Specialty Collection Offers & Liens; SB/SE Collection Territory Managers; SB/SE Compliance Services Operation Managers (COIC); Appeals Director, Field Operations; and Appeals Director, Campus Operations.

  9. Redelegation: This authority may not be redelegated.

  10. Authority: To accept offers in compromise based on effective tax administration for economic hardship when the assessed liability is more than $250,000.

  11. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection Territory Managers; SB/SE Compliance Services Operations Managers (COIC); and Appeals Area Directors.

  12. Redelegation: This authority may not be redelegated.

  13. Authority: To accept offers in compromise based on effective tax administration offers with economic hardship when the assessed liability is less than $250,000.

  14. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection OIC Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders.

  15. Redelegation: This authority may not be redelegated.

  16. Authority: To accept offers in compromise involving employees of the Internal Revenue Service.

  17. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Director Specialty Collection Offers & Liens; Appeals Director, Field Operations, Appeals Director, Campus Operations; Appeals Director, Specialty Operations; and SBSE Examination Area Directors.

  18. Redelegation: This authority may not be redelegated.

  19. Authority: To accept offers in compromise based on doubt as to liability.

  20. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Director Examination Policy; SB/SE Chiefs reporting directly to Director, Specialty Programs; SB/SE Examination and SB/SE Collection Territory Managers; SB/SE Technical Services Territory Managers; SB/SE Specialty Programs, Estate and Gift Tax, Excise Tax, and Employment Tax Territory Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); SB/SE Compliance Services Operations Manager (DATL); LB&I International Individual Compliance (IIC) Territory Managers; Appeals Team Managers; and Appeals Team Case Leaders.

  21. Redelegation: This authority may not be redelegated.

  22. Authority to: To accept offers in compromise based upon doubt as to liability of trust fund recovery penalty and personal liability for excise tax when the liability (including interest, penalty, additional amount, or additional tax) is more than $250,000.

  23. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Director Examination Policy; SB/SE Chiefs reporting directly to Director, Specialty Programs; SB/SE Examination; SB/SE Collection Territory Managers; SB/SE Specialty Programs, including LB&I International Individual Compliance (IIC) Territory Manager; SB/SE Technical Services Territory Managers; SB/SE Compliance Services Department Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders.

  24. Redelegation: This authority may not be redelegated.

  25. Authority to: To accept offers in compromise based on doubt as to liability of trust fund recovery penalty and personal liability for excise tax when the liability (including interest, penalty, additional amount, or additional tax) is less than $250,000.

  26. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Examination Group Managers,; SB/SE Specialty Program Group Managers; SB/SE Collection OIC Group Managers; BSE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders

  27. Redelegation: This authority may not be redelegated.

1.2.44.2.2  (10-28-2015)
Rejection Authority

  1. Authority: To reject offers in compromise based on doubt as to collectibility.

  2. Delegated to: SBSE Director, Collection Policy; SBSE National Program Manager (OIC); SBSE Collection OIC Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders.

  3. Redelegation: This authority may not be redelegated.

  4. Authority: To reject doubt as to collectibility offers in compromise for public policy reasons.

  5. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection Territory Managers; SB/SE Compliance Services Operations Managers (COIC); and Appeals Area Directors.

  6. Redelegation: This authority may not be redelegated.

  7. Authority: To reject doubt as to collectibility offers in compromise on the basis that the offer is not in the best interest of the government.

  8. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection Territory Managers; SB/SE Compliance Services Operations Managers (COIC); and Appeals Area Directors.

  9. Redelegation: This authority may not be redelegated.

  10. Authority: To reject doubt as to collectibility offers in compromise based on doubt as to collectibility with special circumstances.

  11. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection OIC Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders.

  12. Redelegation: This authority may not be redelegated

  13. Authority: To reject offers in compromise based on effective tax administration for economic hardship.

  14. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection OIC Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Leaders

  15. Redelegation: This authority may not be redelegated

  16. Authority: To reject offers in compromise based on effective tax administration, and public policy or equity (non-economic hardship) considerations

  17. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Compliance Services Operations Managers (COIC); SB/SE Collection, Territory Managers; SB/SE Director, Examination Policy; SB/SE Technical Services Territory Managers; Appeals Team Managers; and Appeals Team Case Leaders;

  18. Redelegation: This authority may not be redelegated

  19. Authority: To reject offers in compromise involving employees of the Internal Revenue Service

  20. Delegated to: SBSE Director, Collection Policy; SBSE National Program Manager (OIC); SB/SE Director Specialty Collection Offers & Liens; SB/SE Examination Area Directors; Appeals Director of Field Operations; Appeals Director of Campus Operations; and Appeals Director of Specialty Operations.

  21. Redelegation: This authority may not be redelegated

  22. Authority: To reject offers in compromise based on doubt as to liability

  23. Delegated to: SB/SE Director, Collection Policy; SBSE National Program Manager (OIC); SB/SE Director Examination Policy; SB/SE Technical Services Group Manager; SB/SE Collection OIC Group Managers; SB/SE Specialty Programs including Estate and Gift Tax, Excise Tax, and Employment Tax Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); SB/SE Technical Services Group Manager; SB/SE Compliance Services Tax Examiners Unit Managers (DATL); LB&I International Individual Compliance (IIC) Territory Managers; Appeals Team Managers; and Appeals Team Case Leaders.

  24. Redelegation: This authority may not be redelegated.

  25. Authority: To reject offers in compromise based on doubt as to liability of trust fund recovery penalty and personal liability for excise tax.

  26. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection OIC Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers; and Appeals Team Case Leaders..

  27. Redelegation: This authority may not be redelegated.

1.2.44.2.3  (10-28-2015)
Return Authority

  1. Authority: To return offers in compromise for failure to provide financial information, failure to make required estimated tax payments, failure to make a required Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) payment(s) when submitting a revised offer or perfecting the original offer, incorrectly claiming exemption from application fee or TIPRA payments, or "solely to delay" collection considerations.

  2. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Examination Group Managers including LB&I International Individual Compliance (IIC) Territory Manager; SB/SE Specialty Programs, including Estate and Gift Tax, Excise Tax, and Employment Tax Group Managers; SB/SE Examination Group Managers; SB/SE Collection OIC Group Managers; SB/SE Compliance Services Unit Managers (COIC); SB/SE Services Unit Managers (DATL); LBI International Individual Compliance (IIC) Group Managers; Appeals Team Managers; and Appeals Team Case Leaders.

  3. Redelegation: This authority may not be redelegated.

  4. Authority: To return offers in compromise other than those cited in (1) above.

  5. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Examination Planning and Special Programs (PSP) Coordinators; Offer in Compromise Specialists; GS-11 Revenue Agent Reviewers: Offer in Compromise Examiners; Offer in Compromise Process Examiners; Journey level SB/SE Compliance Services Tax Examiners; SB/SE Compliance Services Tax Examiners (DATL); Appeals Officers; and Appeals Settlement Officers.

  6. Redelegation: This authority may not be redelegated.

1.2.44.2.4  (10-28-2015)
Termination Authority

  1. Authority: To terminate consideration of any offer in compromise upon the death of a taxpayer.

  2. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Examination Planning and Special Programs (PSP) Coordinators; GS-11 Revenue Agent Reviewers; Offer in Compromise Specialists; Offer in Compromise Examiners; Offer in Compromise Process Examiners; Journey level SB/SE Compliance Services Tax Examiners; SB/SE Compliance Services Tax Examiner (DATL); Appeals Officers; Appeals Settlement Officers; Appeals Team Managers; and Appeals Team Case Leaders.

  3. Redelegation: This authority may not be redelegated.

  4. Authority: To terminate a compromise agreement upon a taxpayer’s default of the terms of a compromise or the terms of any collateral agreement.

  5. Delegated to: The official who accepted the offer in compromise or his/her successor; W&I and SB/SE Compliance Services Unit Managers.

  6. Exception to Delegation: If the taxpayer fails to offer an alternative solution to the proposed default, the Monitoring OIC unit will be authorized to terminate the offer based on default of terms or collateral agreement.

  7. Redelegation: This authority may not be redelegated.

1.2.44.2.5  (10-28-2015)
Withdrawal Authority

  1. Authority: To acknowledge withdrawal of all offer in compromise.

  2. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Examination Technical Services Group Managers; SB/SE Examination Group Managers; SB/SE Collection OIC Group Managers; SB/SE Specialty Programs, including Estate and Gift Tax, Excise Tax, and Employment Tax Group Managers; SB/SE Compliance Services Unit Managers (COIC); SB/SE Compliance Services Unit Managers (DATL); LB&I International Individual Compliance (IIC) Group Managers; Appeals Team Managers; Appeals Team Case Leaders; and Appeals and Settlement Officers GS-11 and above.

  3. Redelegation: The above authorities may not be redelegated.

1.2.44.2.6  (10-28-2015)
Sources of Authority and Approval

  1. Sources of Authority: 26 CFR 301.7122-1; 26 CFR 301-7701-9; Treasury Order 150-10.

  2. 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. 5-1 (Rev. 3).

  3. Approved: John M. Dalrymple, Deputy Commissioner for Services and Enforcement

1.2.44.3  (10-21-2013)
Delegation Order 5-2 (Rev. 2)

  1. Prepare or Execute Returns

  2. Authority: To prepare or execute returns required by any internal revenue law or regulation when the person required to file such return fails to do so.

  3. Delegated to: Internal Revenue Agents; Tax Compliance Officers; Tax Auditors; GS-09 Revenue Officers and Revenue Officer Examiners; Compliance Services Collection Operations Managers; Campus Automated Substitute for Return Operations Managers; Campus Examination Operation Managers; GS-09 Campus Examination Revenue Agents; GS-09 Campus Examination Tax Compliance Officers; Campus Examination Managers; GS-09 Individual Tax Advisory Specialists; GS-11 Bankruptcy Advisors; GS-09 Bankruptcy Specialists; Indian Tribal Government Specialists; Federal State and Local Government Specialists; Tax Exempt Bonds Specialists; Collection Centralized Case Processing Managers; Senior Employment Tax Specialists; Employment Tax: Tax Examining Technicians; Estate Tax Examiners and Estate Gift Tax Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: IRC § 6020(b); 26 CFR 301.6020-1(b) and 26 CFR 301.7701-9.

  6. 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. 5-2 (Rev. 1).

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

1.2.44.4  (11-08-2007)
Delegation Order 5-3 (Rev. 1)

  1. Levy on Property in the Hands of a Third Party (not to include Levy Form 668-B)

  2. Authority: To issue notices of intent to levy and notices of the right to a collection due process hearing.

  3. Delegated to: Technical Services Advisors; GS-09 Insolvency employees; Revenue Officers; Tax Resolution Representatives; Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To issue notices of levy on property in the hands of a third party, except as further qualified below.

  6. Delegated to: GS-09 Insolvency employees; Technical Services Advisors; GS-09 Revenue Officers; GS-09 Tax Resolution Representatives; GS-06 Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To issue notices of levy:

    1. On retirement income

    2. On benefit income (unless specifically listed elsewhere in this Delegation Order)

    3. On Social Security income

    4. In alter-ego and nominee situations that have been concurred with by the responsible Area Counsel or Associate Area Counsel

  9. Delegated to: SB/SE and W&I Compliance/Collection Managers responsible for collection matters; SB/SE Campus Insolvency Managers; GS-12 Insolvency employees; Technical Services Advisors; GS-09 Revenue Officers; W&I Field Assistance Group Managers.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To issue notices of levy on:

    1. The income of both spouses living in the same household

    2. Cash loan value of life insurance

  12. Delegated to: Insolvency Group Managers; Technical Services Advisory Group Managers; Revenue Officer Group Managers; GS-09 SB/SE and W&I Compliance/Collection Managers responsible for collection matters; W&I Field Assistance Group Managers.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To issue notices of levy when collection is in jeopardy (with or without a jeopardy/termination assessment) after all pre-levy notices have been issued and the waiting periods for them have passed. For example, even after all pre-levy notices, jeopardy may be required for a levy because:

    1. It is the appearance date of a summons

    2. There is a pending or active installment agreement

    3. A rejected installment agreement can be appealed or is being appealed

    4. An offer in compromise is pending

    5. A rejected offer in compromise can be appealed or is being appealed

  15. Delegated to: SB/SE Collection Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters; W&I Field Assistance Territory Managers. Concurrence of the responsible Area Counsel or Associate Area Counsel is required.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To issue notices of levy:

    1. On Relocation Act payments

    2. On Medicare payments payable to beneficiaries

    3. On Foster Care payments

    4. On cash deposited as security for bail

    5. During the fifteen tolerance days following the end of the 30-day period for notice on intent to levy and notice of a right to a hearing if collection is in jeopardy

  18. Delegated to: SB/SE Collection Territory Managers, W&I Field Assistance Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To issue notices of levy when collection is in jeopardy (with or without a jeopardy/termination assessment) and the pre-levy notices have not been issued and/or the waiting periods after the notices have not passed:

  21. Delegated to: SB/SE Collection Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters; W&I Field Assistance Territory Managers. Concurrence of the responsible Area Counsel or Associate Area Counsel is required.

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To issue notices of levy on:

    1. United Nations employees' salaries

    2. Death benefits

    3. Funds held in pension and retirement plans (including IRAs and ERISA type pension plans) which the notice of levy withdraws as a lump sum

  24. Delegated to: SB/SE Directors, Collection Area; SB/SE Directors, Compliance Campus Operations; W&I Field Directors, Compliance Services; Director, Case Processing; Director, Advisory, Insolvency and Quality.

  25. Redelegation: This authority may not be redelegated.

  26. Authority: To release notices of levy on property in the hands of a third party.

  27. Delegated to: GS-12 Insolvency employees; Technical Services Advisors; GS-05 Revenue Officers; GS-09 Tax Resolution Representatives; Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters; Property Appraisal and Liquidation Specialists; GS-07 Bankruptcy Specialists and Bankruptcy Technicians.

  28. Redelegation: This authority may not be redelegated.

  29. Authority: To issue final demand for payment to a third party who has not honored a notice of levy.

  30. Delegated to: GS-12 Insolvency employees; GS-11 Technical Services Advisors; GS-05 Revenue Officers; GS-09 Tax Resolution Representatives; Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters; GS-07 Bankruptcy Specialists.

  31. Redelegation: This authority may not be redelegated.

  32. Authority: To issue a notice to exhibit books or records under IRC section 6333.

  33. Delegated to: GS-12 Insolvency employees; GS-11 Technical Services Advisors; GS-09 Revenue Officers; Property Appraisal and Liquidation Specialists; GS-09 Tax Resolution Representatives; GS- 06 Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters.

  34. Redelegation: This authority may not be redelegated.

  35. Authority: To make determinations to return levy payments and determine wrongful levy claims.

  36. Delegated to: SB/SE Collection Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters; W&I Field Assistance Territory Managers (Field Assistance authority is only for Automated Levy Program payments, such as Federal Payment Levy Program, that are received for taxpayers who are assigned neither to ACS nor to a revenue officer).

  37. Redelegation: This authority may not be redelegated.

  38. Sources of Authority:IRC § 6330, IRC § 6331, IRC § 6332, IRC § 6333, IRC § 6343, and IRC § 7249; 26 CFR 301.6330-1, 26 CFR 301.6331-1, 26 CFR 301.6331-2, 26 CFR 301.6332-1, 26 CFR 301.6332-2, 26 CFR 301.6332-3, 26 CFR 301.6333-1, 26 CFR 301.6343-1, 26 CFR 301.6343-2 and 26 CFR 301.7701-9.

  39. 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 5-3.

  40. Signed: Linda E. Staff, Acting Commissioner

1.2.44.5  (05-09-2013)
Delegation Order 5-4 (Rev. 3)

  1. Federal Tax Lien Certificates

  2. Authority: To sign Notices of Federal Tax Lien.

  3. Delegated to: SB/SE GS-9 Revenue Officers; SB/SE GS-9 Offer-in-Compromise Examiners, and GS-9 Bankruptcy Specialists; SB/SE and W&I GS-9 Individual Taxpayer Advisory Specialists and Field Assistance Group Managers; W&I GS-8 Customer Service Representatives; SB/SE and W&I GS-592/962-6 Collection personnel (except for Lien Processing personnel).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To issue notice and opportunity for hearing upon filing of notice of lien

  6. Delegated to: SB/SE Automated Lien System unit managers, GS-9 Revenue Officers, GS-9 Bankruptcy Specialists; SB/SE and W&I GS-9 Tax Individual Taxpayer Advisory Specialists and Field Assistance Group Managers; W&I GS-8 Customer Service Representatives; SB/SE and W&I GS-592/962-6 Collection personnel (except for Lien Processing personnel).

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To approve certificates of release of Federal tax lien (Satisfied or Unenforceable).

  9. Delegated to: SB/SE GS-9 Revenue Officers, GS-9 Bankruptcy Specialists; SB/SE and W&I GS-9 Individual Taxpayer Advisory Specialists and Field Assistance Group Managers, Centralized Case Processing Managers and GS 592-8 Lead Tax Examiners (Automated Lien System Units only) in response to lien payoffs.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To approve certificates of release of Federal tax lien for accepted Offers-in-Compromise.

  12. Delegated to: SB/SE Revenue Officer Advisor/Reviewers, GS-11 Offer in Compromise Specialists (including managers in campus sites), and SB/SE GS-8 Lead Tax Examiners (in Offer-In-Compromise Monitoring Units) assigned offer-in-compromise cases.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To approve or reject certificates of release of Federal tax lien (Bond accepted).

  15. Delegated to: SB/SE Field Collection Group Managers; SB/SE Insolvency Group Managers and Field Collection Advisory Revenue Officer Advisors/Reviewers.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To approve or reject an administrative appeal under IRC §6326

  18. Delegated to: SB/SE Field Collection Advisory Group Managers.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To approve or reject a claim for failure to release a lien under IRC §7432 or for unauthorized collection actions under IRC §7433

  21. Delegated to: SB/SE Field Collection Advisory Territory Managers

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To approve and issue certificates of discharge and subordination

  24. Delegated to: SB/SE Field Collection Advisory Group Managers and Insolvency Group Managers.

  25. Redelegation: This authority may not be redelegated.

  26. Authority: To approve and issue certificates of discharge where the Government's interest in the property has no value.

  27. Delegated to: SB/SE Centralized Lien Operation Program Manager, Collection Group Managers for Centralized Lien Operation Field Office Resource Team Units.

  28. Redelegation: This authority may not be redelegated.

  29. Authority: To approve and issues certificates of subordination where the priority of the federal tax lien is not affected.

  30. Delegated to: SB/SE Centralized Lien Operation Program Manager, Collection Group Managers for Centralized Lien Operation Field Office Resource Team Units.

  31. Redelegation: This authority may not be redelegated.

  32. Authority: To approve and issue certificates of nonattachment.

  33. Delegated to: SB/SE Field Collection Advisory Revenue Officer Advisors/Reviewers and Insolvency Group Managers, Centralized Lien Operation Program Manager, Collection Group Managers for Centralized Lien Operation Field Office Resource Team Units.

  34. Redelegation: This authority may not be redelegated.

  35. Authority: To approve and issue certificates of revocation.

  36. Delegated to: SB/SE Field Collection Advisory Revenue Officer Advisors/Reviewers, SB/SE Insolvency Group Managers, SB/SE GS-9 Revenue Officers, Centralized Lien Operation Program Manager, Collection Group Managers for Centralized Lien Operation Field Office Resource Team Units.

  37. Redelegation: This authority may not be redelegated.

  38. Authority: To acknowledge receipt of notices of non-judicial sale, to determine the adequacy or inadequacy of a notice of non-judicial sale for property encumbered with a federal tax lien, to reject a notice based on inadequacy, and to approve or reject applications for consent to sale.

  39. Delegated to: SB/SE Field Collection Advisory Group Managers, Centralized Lien Operation Program Manager, Collection Group Managers for Centralized Lien Operation Field Office Resource Team Units.

  40. Redelegation: This authority may not be redelegated.

  41. Authority: To exercise right of redemption, issue certificate of redemption, issue deeds related to redeemed property, and to lease redeemed property.

  42. Delegated to: SB/SE Field Collection Advisory Territory Managers.

  43. Redelegation: This authority may not be redelegated.

  44. Authority: To approve the release of right of redemption.

  45. Delegated to: SB/SE Field Collection Advisory Group Managers, Centralized Lien Operation Program Manager, Collection Group Managers for Centralized Lien Operation Field Office Resource Team Units.

  46. Redelegation: This authority may not be redelegated.

  47. Authority: To exercise right of redemption without a secured/guaranteed bidder.

  48. Delegated to: SB/SE Field Collection Advisory Director.

  49. Redelegation: This authority may not be redelegated.

  50. Authority: To receive payment in redemption of real property after sale.

  51. Delegated to: SB/SE GS-9 Revenue Officers and GS-12 Property Appraisal and Liquidation Specialists.

  52. Redelegation: This authority may not be redelegated.

  53. Authority: To withdraw or reject a request to withdraw a Notice of Federal Tax Lien

  54. Delegated to: SB/SE Field Collection Advisory Group Managers and Insolvency Group Managers.

  55. Redelegation: This authority may not be redelegated.

  56. Authority: To withdraw or reject a request to withdraw a Notice of Federal Tax Lien as part of a Collection Due Process Hearing or Equivalent Hearing Determination, or, after the opportunity for dissent, as part of a Collection Appeals Program Decision.

  57. Delegated to: Appeals Team Managers.

  58. Redelegation: This authority may not be redelegated.

  59. Authority: For cases assigned to Field Collection revenue officers, authority to withdraw or reject a request to withdraw, a Notice of Federal Tax Lien in situations where the Notice was filed prematurely or the federal tax lien has already been released.

  60. Delegated to: Field Collection Group Managers.

  61. Redelegation: This authority may not be redelegated.

  62. Authority: To withdraw or reject a request to withdraw a Notice of Federal Tax Lien on Direct Debit Installment Agreements.

  63. Delegated to: Field Collection Revenue Officer Advisor/Reviewers.

  64. Redelegation: This authority may not be redelegated.

  65. Authority: To withdraw or reject a request to withdraw a Notice of Federal Tax Lien after the Federal Tax Lien has been released with the exception of liens that have self-released.

  66. Delegated to: Centralized Lien Operation Managers.

  67. Redelegation: This authority may not be redelegated.

  68. Authority: To withdraw or reject a request to withdraw a Notice of Federal Tax Lien after the Federal Tax Lien has been released.

  69. Delegated to: Field Collection Revenue Officer Advisor/Reviewers

  70. Redelegation: This authority may not be redelegated.

  71. Authority: To disclose outstanding lien amounts and lien payoff amounts

  72. Delegated to: SB/SE Centralized Lien Operation Managers for Automated Lien System Units, Revenue Officers, Property Appraisal Liquidation Specialists, GS-9 Bankruptcy Specialists; SB/SE and W&I GS-9 Individual Taxpayer Advisory Specialists; W&I CAS, Accounts Management, Customer Service Representatives; SB/SE and W&I GS-592/962-5 Collection personnel (GS-7 for Campus Lien Processing personnel).

  73. Redelegation: This authority may not be redelegated.

  74. Authority: To sign and generate lien documents produced by the Automated Lien System approved or issued under the authorities delegated by this order.

  75. Delegated to: Centralized Lien Operation Managers and GS-592-8 Lead Tax Examiners responsible for Automated Lien Systems.

  76. Redelegation: This authority may not be redelegated.

  77. Sources Authority: IRC §§ 6320, 6321, 6323, 6324, 6325, 6326, 6335, 7425, 7432, 7433 and 7506; Treasury Order 150-10.

  78. This order supersedes Delegation Order 5-4 (Rev. 2). To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

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

1.2.44.6  (04-11-2012)
Delegation Order 5-6

  1. Petition for Remission

  2. Authority: To Petition for Remission of forfeited funds from Criminal Investigation or another Federal agency.

  3. Delegated to: Director, Enterprise Collection Strategy (SB/SE); Director, Field Collection (SB/SE); Director, Collection Policy (SB/SE); Director, Advisory and Insolvency (SB/SE); Territory Managers, Collection Advisory and Insolvency (SB/SE); and Director, Compliance W&I).

  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.

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

Exhibit 1.2.44-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
5-1 (Rev. 4) 11 (Rev. 27) To Accept, Reject or Acknowledge Withdrawals of Offers in Compromise
5-2 (Rev. 2) 5-2 (Rev. 1)
182 (Rev. 7)
Prepare or Execute Returns
5-3 (Rev. 1) 191 (Rev. 2) Levy on Property in the Hands of a Third Party (not to include Levy Form 668-B)
5-4 (Rev. 3) 5-4 (Rev. 2)
196 (Rev. 4)
Federal Tax Lien Certificates
5-6 (New) Petition for Remission

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