1.2.63 Division Delegations of Authority for Large Business and International

Manual Transmittal

June 03, 2021

Purpose

(1) This transmits new IRM 1.2.63, Servicewide Policies and Authorities, Division Delegations of Authority for Large Business and International.

Material Changes

(1) This IRM contains 23 current division delegation orders and 21 rescinded division delegation orders approved by the Commissioner, Large Business and International Division. The detail changes for each division delegation order are listed in the tables below:

Current Division Delegation Orders

IRM Reference Description of Change
IRM 1.2.63.2.1, Delegation Order LB&I 1-13-1 (formerly DO 020-100), Training and Training Needs for Officials of Foreign Governments Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated Division Delegation Order’s title; updated title of Director; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.2, Delegation Order LB&I 1-23-1 (formerly LMSB 193-1), Notification Letters under IRC 6038, IRC 6046, and IRC 6046A Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.3, Delegation Order LB&I 1-23-2 (formerly LMSB 193-2), Notification Letters under IRC 6038A Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.4, Delegation Order LB&I 1-23-3 (formerly LMSB 193-3), Notification Letters under IRC 6038B Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.5, Delegation Order LB&I 1-23-4 (formerly LMSB 193-4), Notification Letters under IRC 6048 and IRC 6677 for Failure to File Form 3520 Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.6, Delegation Order LB&I 1-23-5 (formerly LMSB 193-5), Notification Letters under IRC 6048 and IRC 6677 for Failure to File Form 3520-A Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.7, Delegation Order LB&I 1-23-7 (formerly LMSB 193-7), Superior Qualifications Appointment Authority Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.8, Delegation Order LB&I 1-23-8 (formerly LMSB 193-8), Pocket Commissions Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated titles under the "Delegated to" section; updated source of authority to include current IRM 10.2.6 reference and current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.9, Delegation Order LB&I 1-23-9 (formerly LMSB 193-9), Priority Consideration Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated Authority section to include current IRM 6.335.1.12.8 reference and language; updated titles under the"Delegated to" section; updated source of authority to include current IRM 6.335.1.12.8 reference and current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.10, Delegation Order LB&I 1-23-10, Authority to Grant and Withhold Exemption from Withholding on Nonresident Aliens and Issue Final Exemption Payment Letter Updated WIIC to WEIIC as the reorganization was done in November 2020; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.11, Delegation Order LB&I 1-23-12 (Rev. 1), Authorization to Perform Functions of the Commissioner Updated WIIC to WEIIC as the reorganization was done in November 2020; removed obsolete position title; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.12, Delegation Order LB&I 1-23-13 (formerly No. 036), To Approve Requests for a Substitute Agent to Act on Behalf of a Consolidated Group Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated position title; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.13, Delegation Order LB&I 1-23-14 (formerly No. 012), Authority to Grant and Withhold Exemption from Withholding Under IRC Section 1441 and 1442 Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.14, Delegation Order LB&I 1-23-15 (formerly No. 014 (Rev. 2)), Authority to Sign Qualified Intermediary Agreements Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated Authority section to include Rev. Proc. 2014-47 reference; updated position titles; updated source of authority to include Rev. Proc. 2014-47 reference and current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.15, Delegation Order LB&I 1-23-16, Revocation of Election to Adjust Basis of Partnership Property Under IRC 754 Incorporated this Delegation Order into this IRM with original effective and signature date of 09-29-2020.
IRM 1.2.63.2.16, Delegation Order LB&I 4-1-1 (formerly No. 016-8), Agreements as to Liability For Personal Holding Company Tax Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated position title; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.17, Delegation Order LB&I 4-2-1 (formerly LMSB 14-1), Extension of Time for Filing Statement of Grounds Incorporated this Delegation Order into this IRM with original effective and signature date of 04-24-2018.
IRM 1.2.63.2.18, Delegation Order LB&I 4-11-1 (formerly No. 025-107), Authority to Determine that Certain “Savings Institutions” Do Not Intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More Than 12 Months Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.19, Delegation Order LB&I 6-1-1 (formerly LMSB 6-1-1), Authority to Create and Abolish Positions Updated organizational title to LB&I; updated title under the "Delegated to" section; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.20, Delegation Order LB&I 6-4-1 (formerly LMSB 105-1), Authority to Engage in Outside Employment, Business and Other Activities Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated position titles; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.21, Delegation Order LB&I 6-10-1 (formerly LMSB 92-1), Procurement of Training Using Standard Form (SF)-182" Request, Authorization, Agreement and Certification of Training" Updated organizational title to LB&I; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
IRM 1.2.63.2.22, Delegation Order 017-97 (Rev. 1), Closing Agreements Concerning Internal Revenue Tax Liability This delegation order is being published as it was originally written in 2005. The position titles and content are under review.
IRM 1.2.63.2.23, Delegation Order LB&I 25-6-1 (formerly LMSB 178-1), Authority to Obligate Funds for Payment to Third Parties Who Request Reimbursement for Cost of Complying with a Summons (Form 6863) Updated LB&I organizational title; renumbered the Division Delegation Order to be consistent with Servicewide Delegation Order; updated position titles; updated source of authority to current Servicewide Delegation Order number as reflected in IRM 1.2.2; updated signature approval to current LB&I Commissioner.
 

Rescinded Division Delegation Orders

IRM Reference Description
IRM 1.2.63.3.1, Delegation Order LMSB 1-5-1 (formerly LMSB DO No. 018-25), Reimbursement for Actual Subsistence Expense (Rescinded) Rescinded because Servicewide Delegation Order 1-5 (Rev. 2) does not allow for redelegation authority.
IRM 1.2.63.3.2, Delegation Order LMSB 1-30-1 (formerly LMSB DO No. 007-95), Authority to Authorize or Approve Travel, Travel Advances, Transportation Services and to Approve Travel Vouchers (Rescinded) Rescinded because Servicewide Delegation Order 1-30 (Rev. 2) already delegates authority to managers.
IRM 1.2.63.3.3, Delegation Order No. 004-48, Foreign Travel Authorization and Coordination (Rescinded) Rescinded because Servicewide Delegation Order 1-8 delegates authority to managers and the authority may not be redelegated.
IRM 1.2.63.3.4, Delegation Order 011 (Rev. 1), Authority to Sign Acceptance Agents Agreements for Individual Taxpayer Identification Numbers (ITINs) and Employer Identification Numbers (EINs) (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 07-28-2008.
IRM 1.2.63.3.5, Delegation Order 013-192, Authority to Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500.00 (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 05-01-2008.
IRM 1.2.63.3.6, Delegation Order 021-204, Rewards for Informant Information (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 05-27-2009.
IRM 1.2.63.3.7, Delegation Order 022-154, Reports of Refunds and Credits to the Joint Committee on Taxation (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 02-26-2008.
IRM 1.2.63.3.8, Delegation Order 24-1 (formerly LMSB DO 023-24), Recordkeeping Requirements (Rescinded) Rescinded because Servicewide Delegation Order 4-37 (Rev. 1) delegates authority to team managers and the authority may not be redelegated.
IRM 1.2.63.3.9, Delegation Order 024-35, Agreements Treated as Determinations under IRC section 1313(a)(4) (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 02-16-2010.
IRM 1.2.63.3.10, Delegation Order 028-188, Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a) (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 05-01-2008.
IRM 1.2.63.3.11, Delegation Order 029-193, Delegation of Authority to Consent or Object to the Filing of a Request for Change in Accounting Method (Rescinded) Rescinded because Rev. Proc. 2015-13, section 8.02(1) changed the procedural guidance, and a taxpayer under examination can file for a voluntary change in accounting method without IRS (i.e., Director) consent/permission but subject to certain conditions.
IRM 1.2.63.3.12, Delegation Order No. 034, Authority to Sign Claim Disallowance Notices (Rescinded) Rescinded because the authority to sign and to send to taxpayers notices of disallowance of refund cases is delegated to Technical Services personnel in SB/SE.
IRM 1.2.63.3.13, Delegation Order LMSB 39-1 (formerly LMSB DO No. 003-39), Tours of Duty (Rescinded) Rescinded because Servicewide Delegation Order 6-11 (Rev. 1) delegates authority to all managers and the authority may not be redelegated.
IRM 1.2.63.3.14, Delegation Order LMSB 42-1 (Rev. 1), Authority To Execute Consents Fixing the Period of Limitation on Assessments Under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 05-15-2017.
IRM 1.2.63.3.15, Delegation Order LMSB 81-1, Authority in Various Personnel Matters (Rescinded) Rescinded because the related Servicewide Delegation Order 6-6 (formerly DO-81 (Rev. 17)) was revoked in IRM 1.2.45 and superseded in part by Delegation Order 6-22 (New), Delegation Order 6-23 (Rev. 1), and Delegation Order 6-24 (New).
IRM 1.2.63.3.16, Delegation Order LMSB 104-1 (formerly LMSB DO No. 008-104), Absence and Charges to Leave (Rescinded) Rescinded because Servicewide Delegation Order 6-12 (Rev. 2) delegates authority to all managers for employees under their supervision and the authority may not be redelegated.
IRM 1.2.63.3.17, Delegation Order LMSB 116-1 (formerly LMSB DO No. 005-116), Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns (Rescinded) Rescinded due to Servicewide Delegation Order 25-4 (Rev. 1) does not delegate authority to Tax Attachés and Revenue Service Representative(s) and the authority may not be redelegated.
IRM 1.2.63.3.18, Delegation Order LMSB 193-6, Determination of reasonable cause for failure to file dual consolidated loss documents (Rescinded) Incorporated this Delegation Order’s rescission into this IRM with original effective and signature date of 12-29-2020.
IRM 1.2.63.3.19, Delegation Order LMSB 228-1 (formerly LMSB DO No. 019-228), Abate Interest Due to IRS Error or Delay (Rescinded) Rescinded due to Servicewide Delegation Order 20-1 (Rev. 2) delegates authority to the lowest level at LB&I Territory Managers and Team Managers and the authority may not be redelegated.
IRM 1.2.63.3.20, Delegation Order LMSB 255-1 (formerly LMSB DO No. 006-255), Overtime (Rescinded) Rescinded because Servicewide Delegation Order 6-23 (Rev. 1) delegates authority to all second-level managers for employees under their supervision and the authority may not be redelegated.
IRM 1.2.63.3.21, Delegation Order LMSB 257-1 (formerly LMSB DO No. 015-257), Carryover of Annual Leave (Rescinded) Rescinded because Servicewide Delegation Order 6-12 (Rev. 2) delegates authority to SES Executives and Streamlined Critical Pay Executives and the authority may not be redelegated.
 

Effect on Other Documents

None, this is a new IRM.

Audience

All LB&I employees

Effective Date

(06-03-2021)

Nikole C. Flax
Commissioner, Large Business and International Division

Introduction to Division Delegations of Authority for LB&I

  1. This IRM contains a combination of restructured, renumbered, and revised delegation orders (DO) for the Large Business and International (LB&I) Division. Distribution of this IRM should include all persons with a need for any of the authorities or information in this section. All approved LB&I division delegation orders are listed in numerical order. Rescinded division delegation orders for LB&I follow current delegation orders and are retained in this IRM for historical documentation and audit purposes.

  2. Each LB&I delegation order is based on a Servicewide delegation order. Servicewide delegations of authority and can be found in IRM 1.2.2, Servicewide Delegations of Authority. A Portable Document Format (PDF) version of this IRM can be obtained through the Electronic Publishing web site at http://publish.no.irs.gov. Additional information on the delegation order process can be found in IRM 1.11.4, Servicewide Delegation Order Process.

  3. The format and numbering are consistent with guidance from Servicewide Policy, Directives and Electronic Resources (SPDER). For example, delegation order LB&I 1-23-10 shows:

    • LB&I: the organization issuing the redelegation order

    • 1-23: the related Servicewide delegation order

    • 10: the sequential number to indicate that more than one redelegation can be issued for each Servicewide delegation order.

General Principles

  1. Division delegation orders should be issued only at the operating division (headquarters) level. Questions about current delegation orders, including revisions or issuance of new division delegation orders, should be directed to the LB&I Internal Management Document (IMD) coordinator at *LB&I IMD Coordinator.

  2. Authority should be delegated directly to the lowest level expected to take final action. Delegating authority to the lowest level for action means that every intervening supervisory position above the lowest level, including the Commissioner, has the same authority.

Current LB&I Division Delegations of Authority

  1. Current LB&I division delegation orders are listed in numerical sequence. New or revised LB&I division delegation orders approved after this IRM revision can be found at https://www.irs.gov/uac/recently-approved-division-function-delegation-orders; all documents are maintained on the website until the next IRM revision.

Delegation Order LB&I 1-13-1 (formerly DO 020-100)

  1. Training and Training Needs for Officials of Foreign Governments

  2. Authority: To admit officials of foreign governments to training courses conducted by IRS and to authorize that they be supplied with texts and other training aids.

  3. Delegated to: Director of Resource Solutions, Programs and Business Solutions

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-13

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 020-100, effective October 1, 2000.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-1 (formerly LMSB 193-1)

  1. Notification Letters under IRC 6038, IRC 6046, and IRC 6046A

  2. Authority: To sign Notification Letters under 26 CFR § 1.6038-2, 26 CFR § 1.6038-3, 26 CFR § 1.6046-1, 26 CFR § 1.6046A-1, and IRC 6679 penalty for failure to file information with respect to IRC 6046 and IRC 6046A.

  3. Delegated to: Internal Revenue Agents

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-1, effective March 1, 2007.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-2 (formerly LMSB 193-2)

  1. Notification Letters under IRC 6038A

  2. Authority: To sign notification letters under 26 CFR § 1.6038A-4, 26 CFR § 1.6038A-5, 26 CFR § 1.6038A-6 and 26 CFR § 1.6038A-7.

  3. Delegated to: Internal Revenue Agents

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-2, effective March 1, 2007.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-3 (formerly LMSB 193-3)

  1. Notification Letters under IRC 6038B

  2. Authority: To sign notification letters under 26 CFR § 1.6038B-1 and 26 CFR § 1.6038B-2.

  3. Delegated to: Internal Revenue Agents

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-3, effective March 1, 2007.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-4 (formerly LMSB 193-4)

  1. Notification Letters under IRC 6048 and IRC 6677 for Failure to File Form 3520

  2. Authority: To sign notification letters under IRC 6048(a), IRC 6048(c), and IRC 6677(a).

  3. Delegated to: Internal Revenue Agents

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-4, effective March 1, 2007.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-5 (formerly LMSB 193-5)

  1. Notification Letters under IRC 6048 and IRC 6677 for Failure to File Form 3520-A

  2. Authority: To sign notification letters under IRC 6048(b), IRC 6677(a), IRC 6677(b), and IRC 6677(c).

  3. Delegated to: Internal Revenue Agents

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-5, effective March 1, 2007.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-7 (formerly LMSB 193-7)

  1. Superior Qualifications Appointment Authority

  2. Authority: To approve all superior qualifications appointments above the minimum rate of grade.

  3. Delegated to: Manager, Human Capital Office, LB&I

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Servicewide Delegation Order 1-23; HCO Policy No. 1 (PPD-0300-00S04)

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-7, effective May 1, 2008.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-8 (formerly LMSB 193-8)

  1. Pocket Commissions

  2. Authority: To approve issuance of Pocket Commissions to those employees under their jurisdiction who are authorized to possess them. Pocket Commissions will be issued to those employees who are required to present proof of their authority in the performance of their official duties. Pocket Commissions are primarily intended to identify Service personnel to the public when dealing with tax matters.

  3. Delegated to:

    • Assistant Deputy Commissioner Compliance Integration

    • Director, Program and Business Solutions

    • All Practice Area Directors and Directors, Field Operations

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority:IRM 10.2.6, Civil Enforcement and Non-Enforcement Pocket Commissions; Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-8, effective May 1, 2008.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-9 (formerly LMSB 193-9)

  1. Priority Consideration

  2. Authority: To redelegate to certain executive levels the authority to authorize priority consideration as an appropriate remedy for a merit promotion violation. IRM 6.335.1.12.8, Priority Consideration, requires priority consideration to be ordered by the Division Commissioner or the equivalent. The Division Commissioner or the equivalent may redelegate the approval authority for priority consideration to any executive or senior manager who is a direct report to the Division Commissioner or who is a direct report to an executive.

  3. Delegated to:

    • Assistant Deputy Commissioner Compliance Integration

    • Director, Program and Business Solutions

    • All Practice Area Directors and Directors, Field Operations

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: IRM 6.335.1.12.8; Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 193-9, effective May 1, 2008.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-10

  1. Authority to Grant and Withhold Exemption from Withholding on Nonresident Aliens and Issue Final Exemption Payment Letter

  2. Authority: To execute with an alien individual and a withholding agent on behalf of the Internal Revenue Service a Central Withholding Agreement for gross income equal to or greater than $5 million.

  3. Delegated to: Program Manager, Central Withholding Agreement Program, Withholding, Exchange, and Individual International Compliance (WEIIC), Large Business and International (LB&I)

  4. Authority: To execute with an alien individual and a withholding agent on behalf of the Internal Revenue Service a Central Withholding Agreement for gross income less than $5 million.

  5. Delegated to: Team Manager, Central Withholding Agreement Program, Withholding, Exchange, and Individual International Compliance (WEIIC), Large Business and International (LB&I)

  6. Authority: To issue on behalf of the Internal Revenue Service a letter to the withholding agent stating the amount of the final payment of compensation for personal services that is exempt from withholding.

  7. Delegated to: Team Manager, Central Withholding Agreement Program, Withholding, Exchange, and Individual International Compliance (WEIIC), Large Business and International (LB&I)

  8. Redelegation: This authority may not be redelegated.

  9. Sources of Authority: Servicewide Delegation Order 1-23 (formerly DO-193 (Rev. 6))

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

  11. This delegation order supersedes all prior delegation orders.

  12. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-12 (Rev. 1)

  1. Authorization to Perform Functions of the Commissioner, Large Business and International Division (LB&I), in Conjunction with the LB&I Reorganization of February 8, 2016

  2. Authority: To take any actions previously delegated to or authorized to be performed by Industry Directors, Director of Shared Support, and Director of Pre-Filing & Technical Guidance (LB&I).

  3. Delegated to: All Practice Area Directors, Director of Program & Business Solutions, and Assistant Deputy Commissioner Compliance Integration (LB&I) who report directly to the LB&I Deputy Commissioner.

  4. Redelegation: This authority may be redelegated to the lowest level previously authorized.

  5. Authority: To take any actions previously delegated to or authorized to be performed by Directors of Field Operations and Deputy Directors (LB&I).

  6. Delegated to: Directors and Deputy Directors who report directly to the LB&I Practice Area Directors, LB&I Program & Business Solutions Director, and Assistant Deputy Commissioner Compliance Integration.

  7. Redelegation: This authority may be redelegated to the lowest level previously authorized.

  8. Authority: To take any actions previously delegated to or authorized to be performed by the Deputy Commissioner (International), LB&I.

  9. Delegated to: Deputy Commissioner, LB&I. This authority may be redelegated to the Director, Cross Border Activities Practice Area; the Director, Withholding, Exchange and International Individual Compliance Practice Area; and the Director, Treaty and Transfer Pricing Operations Practice Area.

  10. Redelegation: This authority may be redelegated to the lowest level previously authorized.

  11. Source of Authority: Servicewide Delegation Order 1-23.

  12. To the extent that any action previously taken consistent with this order may require ratification, it is hereby approved and ratified. This Delegation Order supersedes LB&I Delegation Order 1-23-12 dated February 8, 2016.

  13. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-13 (formerly No. 036)

  1. To Approve Requests for a Substitute Agent to Act on Behalf of a Consolidated Group

  2. Authority: To approve requests relating to the determination of a substitute agent to act on behalf of a consolidated group.

  3. Delegated to: Managers, Workflow Coordination and Liaison, LB&I

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treas. Reg. 1.1502-77A(d) or 1.1502-77B(d); Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 036, effective June 19, 2003.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-14 (formerly No. 012)

  1. Authority to Grant and Withhold Exemption from Withholding Under IRC Section 1441 and 1442

  2. Authority: To grant exemption from income tax withholding to certain foreign partnerships and foreign corporations where such withholding imposes an undue administrative burden and that the corporations and that the collection of the tax will not be jeopardized by the exemption from withholding under Treasury Regulation Section 1.1441-4(f).

  3. Delegated to: LB&I Territory Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treas. Reg. 301.7701-9(b)-(c); Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 012, effective October 1, 2000.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-15 (formerly No. 014 (Rev. 2))

  1. Authority to Sign Qualified Intermediary Agreements

  2. Authority: To sign qualified intermediary withholding agreements as prescribed under §1.1441-1(e)(5) of the income tax regulations and Revenue Procedure 2014-47.

  3. Delegated to:

    • Director, Withholding, Exchange, and Individual International Compliance (WEIIC)

    • Team Manager, Foreign Payments Practice

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Revenue Procedure 2014-47; Servicewide Delegation Order 1-23

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 014 (Rev. 2), effective October 1, 2000.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 1-23-16

  1. Revocation of Election to Adjust Basis of Partnership Property Under IRC 754

  2. Authority: To approve revocation of elections made to adjust basis of partnership property under Section 754 of the Internal Revenue Code.

  3. Delegated to: LB&I Team Managers

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To deny revocation of elections made to adjust basis of partnership property under Section 754 of the Internal Revenue Code.

  6. Delegated to: LB&I Team Managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 1-23; Treas. Reg. 1.754-1

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

  10. Signed: Douglas W. O’Donnell, Commissioner, Large Business and International Division

Delegation Order LB&I 4-1-1 (formerly No. 016-8)

  1. Agreements as to Liability For Personal Holding Company Tax

  2. Authority: To enter into agreements relating to a taxpayer’s liability for personal holding company tax.

  3. Delegated to: Territory Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 4-1

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 016-8, effective October 1, 2000.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 4-2-1 (formerly LMSB 14-1)

  1. Extension of Time for Filing Statement of Grounds

  2. Authority: To grant an extension of time not to exceed thirty additional days for filing the statement of grounds called for in registered mail notification with respect to Accumulated Earnings Tax, 26 CFR 1.534-2.

  3. Delegated to: LB&I Revenue Agents

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 4-2 (formerly DO 14 (Rev. 5))

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This Order supersedes Delegation Order LMSB 14-1, dated June 8, 2008.

  7. Signed: Douglas W. O’Donnell, Commissioner, Large Business and International Division

Delegation Order LB&I 4-11-1 (formerly No. 025-107)

  1. Authority to Determine that Certain "Savings Institutions" Do Not Intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More Than 12 Months

  2. Authority: To determine that an organization referred to therein does not intend to avoid taxes (and therefore be permitted to deduct one tenth of the amount of dividends or interest not allowed as a deduction for a taxable year under 26 CFR 1.461-1(e)(1) in each of the succeeding taxable years).

  3. Delegated to: LB&I Revenue Agent, not lower than GS-11

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 4-11(formerly DO-107 (Rev. 8)

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 025-107, effective October 1, 2000.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 6-1-1 (formerly LMSB 6-1-1)

  1. Authority to Create and Abolish Positions

  2. Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with the duties eliminated entirely or combined with the duties of another position or positions.

  3. Delegated to: Director, Resource Solutions

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-1

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 6-1-1, effective May 1, 2008.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 6-4-1 (formerly LMSB 105-1)

  1. Authority to Engage in Outside Employment, Business and Other Activities

  2. Authority: To approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, by employees under their supervision and control, except as restricted in paragraph (6) of Servicewide Delegation Order 6-4.

  3. Delegated to:

    • LB&I Deputy Commissioner

    • Director, Program and Business Solutions (PBS)

    • Territory Managers or equivalent in PBS

    • Assistant Deputy Commissioner Compliance Integration (ADCCI)

    • Territory Managers or equivalent in ADCCI

    • Directors in Practice Areas

    • Territory Managers or equivalent in Practice Areas

    Note:

    Approver must be at least two management levels above the requesting employee.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve or disapprove requests from employees under their supervision and control, except as restricted in paragraph (6) of Servicewide Delegation Order 6-4, to engage in outside employment, business, and other activities.

  6. Delegated to:

    • LB&I Deputy Commissioner

    • Director, Program and Business Solutions (PBS)

    • Territory Managers or equivalent in PBS

    • Assistant Deputy Commissioner Compliance Integration (ADCCI)

    • Territory Managers or equivalent in ADCCI

    • Directors in Practice Areas

    • Territory Managers or equivalent in Practice Areas

    Note:

    Approver must be at least two management levels above the requesting employee.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-4 (formerly DO-105, Rev. 10)

  9. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 105-1, effective May 1, 2008.

  10. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LB&I 6-10-1 (formerly LMSB 92-1)

  1. Procurement of Training Using Standard Form (SF)-182 "Request, Authorization, Agreement and Certification of Training"

  2. Authority: To certify that the requested training meets the guidelines in Policy and Procedures Memorandum No. 70.3, IRS Office of Procurement Policy, which provides information on when the SF-182 should be used to obtain training services as opposed to using a purchase order or contract.

  3. Delegated to: LB&I Training Analysts

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-10 (Rev. 1)

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 92-1, effective May 1, 2008.

  7. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order No. 017-97 (Rev. 1)

  1. Closing Agreements Concerning Internal Revenue Tax Liability

    Note:

    This delegation order is being published as it was originally written in 2005. The position titles and content of this delegation order are under review.

  2. Authority: Commissioner's Delegation Order 8-3 (formerly DO-97 (Rev. 34))

  3. Authorization:

    1. To enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of such person (or the person or estate for whom he/she acts) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods. This does not include the authority to set aside any closing agreement.

    2. To enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of such person (or of the person or estate for whom he/she acts) with respect to the performance of his or her functions as the Competent Authority under the tax conventions of the United States. This does not include the authority to set aside any closing agreement.

    3. In cases under the jurisdiction of Director, International, to enter into and approve written agreement with any person relating to the Internal Revenue tax liability of such person (or of the person or estate for whom he/she acts) and to provide for the mitigation of economic double taxation under section 3 of Revenue Procedure 64-54, 1964-2 C.B. 1008, under Revenue Procedure 72-22, 1972-1 C.B. 747, and under Revenue Procedure 69-13, 1969-1 C.B. 402, and to enter into and approve a written agreement providing the treatment available under Revenue Procedure 65-17, 1965-1 C.B. 833. This does not include the authority to set aside any closing agreement.

  4. Delegated to: Deputy Director, International

  5. Redelegation: This authority may not be redelegated.

  6. To enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of such person (or the person or estate for whom he/she acts) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods. This does not include the authority to set aside any closing agreement.

  7. Delegated to: Director, Field Specialists

  8. Redelegation: LMSB Field Specialist Program Managers

  9. Effect on Other Documents: This revises Delegation Order 017-97 dated January 29, 2001.

  10. Issued by: Kelly Cables for Deborah M. Nolan, Commissioner, Large and Mid-Size Business Division

Delegation Order LB&I 25-6-1 (formerly LMSB 178-1)

  1. Authority to Obligate Funds for Payment to Third Parties Who Request Reimbursement for Cost of Complying with a Summons (Form 6863)

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

  3. Authority: To obligate up to $10,000 for payment of such costs associated with any one Summons.

  4. Delegated to: Directors Field Operations

  5. Authority: To obligate up to $5,000 for the payment of such costs associated with any one Summons.

  6. Delegated to: Territory Manager

  7. Authority: To obligate up to $2,500 for the payment of such costs associated with any one Summons.

  8. Delegated to: Team Manager

  9. Redelegation: This authority may not be redelegated.

  10. Source of Authority: Servicewide Delegation Order 25-6 (formerly DO -178 (Rev. 6)

  11. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order LMSB 178-1, effective May 1, 2008.

  12. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Rescinded LB&I Division Delegations of Authority

  1. Rescinded LB&I Division Delegation Orders approved after this IRM revision can be found at https://www.irs.gov/uac/recently-approved-division-function-delegation-orders; all documents are maintained on the website until the next IRM revision. Rescinded delegation orders are cancelled and no longer in effect. They are listed below in numerical sequence. Copies of rescinded delegation orders that have not been previously published in the IRM will be available in the IRS Historical Library and associated with the background documents for this IRM.

Delegation Order LMSB 1-5-1 (formerly LMSB DO No. 018-25) (Rescinded)

  1. Reimbursement for Actual Subsistence Expense is superseded by Servicewide Delegation Order 1-5 (Rev. 2), Reimbursement for Actual Expenses. Servicewide Delegation Order 1-5 (Rev. 2) delegates authority to first-level executives and the authority may not be redelegated. Therefore, Delegation Order LMSB 1-5-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 1-30-1 (formerly LMSB DO No. 007-95) (Rescinded)

  1. Authority to Authorize or Approve Travel, Travel Advances, Transportation Services and to Approve Travel Vouchers is superseded by Servicewide Delegation Order 1-30 (Rev. 2), Authorization and Approval of Official Travel within the United States. Servicewide Delegation Order 1-30 (Rev. 2) delegates authority to managers. Therefore, Delegation Order LMSB 1-30-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order No. 004-48 (Rescinded)

  1. Foreign Travel Authorization and Coordination is superseded by Servicewide Delegation Order 1-8, Approval of Foreign Travel. Servicewide Delegation Order 1-8 delegates authority to managers and the authority may not be redelegated. Therefore, Delegation Order No. 004-48 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order 011 (Rev. 1) (Rescinded)

  1. Authority to Sign Acceptance Agents Agreements for Individual Taxpayer Identification Numbers (ITINs) and Employer Identification Numbers (EINs)

  2. This LMSB Division Delegation Order has been rescinded. The authority delegated to the Director International; Deputy Director, International; Director, Communications, Technology & Media Industry; Directors, Field Operations, Communications, Technology & Media Industry and Team Manager, Foreign Payments identified in former LMSB Delegation Order No. 011 (Rev.1) under Rev. Proc. 96-52 is superseded by Rev. Proc. 2006-10. In accordance with Rev. Proc. 2006-10, the Commissioner W&I or his designee has authority to sign Acceptance Agents Agreements for Individual Taxpayer Identification Numbers (ITINs) and Employer Identification Numbers (EINs). LMSB Division Delegation Order No. 011 (Rev.1) is therefore obsolete.

  3. Signed: Frank Y. Ng, Commissioner, Large and Mid-Size Business Division

Delegation Order 013-192 (Rescinded)

  1. Authority to Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500.00

  2. This LMSB Division Delegation Order has been rescinded because it has been superseded by Servicewide Delegation Order 1-40 (Formerly Delegation Orders 192, Rev. 6 and 243, Rev. 1). In accordance with Delegation Order 1-40, the authority to approve non-emergency and emergency common carrier purchases over $100 is delegated to the Commissioner, Large and Mid-Size Business Division and may not be redelegated.

  3. Signed: Frank Y. Ng, Commissioner, Large and Mid-Size Business Division

Delegation Order 021-204 (Rescinded)

  1. Rewards for Informant Information is superseded by Servicewide Delegation Order 25-7 (Rev. 1), Authority to Make a Determination Under IRC 7623. Servicewide Delegation Order 25-7 (Rev. 1) delegates authority to approve awards for information relating to violations of the Internal Revenue laws to the Director, Whistleblower Office. Therefore, Delegation Order 021-204 is rescinded.

  2. Signed: Frank Y. Ng, Commissioner, Large and Mid-Size Business Division

Delegation Order 022-154 (Rescinded)

  1. Reports of Refunds and Credits to the Joint Committee on Taxation

  2. This LMSB Division Delegation Order has been rescinded. The authority delegated to Territory Managers identified in former LMSB Delegation Order No. 022-154 is superseded by IRM 1.2.43.4, Delegation Order 4-18 (formerly DO-154, Rev. 10). In accordance with Delegation Order 4-18, authority to make and report refunds to the Joint Committee on Taxation is delegated to Joint Committee Team Managers, and may not be redelegated. LMSB Division Delegation Order No. 022-154 is therefore obsolete.

  3. Signed: Frank Y. Ng, Commissioner, Large and Mid-Size Business Division

Delegation Order 24-1 (formerly LMSB DO 023-24) (Rescinded)

  1. Recordkeeping Requirements is superseded by Servicewide Delegation Order 4-37 (Rev. 1), Recordkeeping Requirement. Servicewide Delegation Order 4-37 (Rev. 1) delegates authority to Team Managers and the authority may not be redelegated. Therefore, Delegation Order No. 24-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order 024-35 (Rescinded)

  1. Agreements Treated as Determinations under IRC section 1313(a)(4)

  2. This LMSB Division Delegation Order has been rescinded. The authority delegated to Revenue Agent (Reviewer) GS-11 or higher identified in former LMSB Delegation Order No. 024-35 is superseded by Service Wide Delegation Order 35 (Rev. 15), wherein the authority to enter into agreements treated as determinations under IRC Section 1313(a)(4) is delegated to Operating Division Counsels; Director, International, Director, Field Operations, Director, Field Specialists, and Territory Managers and may be redelegated only by the Assistant Commissioner (International) and District Directors. LMSB Division Delegation Order No. 024-35 is therefore obsolete.

  3. Signed: Heather C. Maloy, Commissioner, Large and Mid-Size Business Division

Delegation Order 028-188 (Rescinded)

  1. Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a)

  2. This LMSB Division Delegation Order has been rescinded. The authority delegated in former LMSB Delegation Order No. 028-188 is superseded by IRM 1.2.40.8 (10-02-2003), Delegation Order 1-21 (formerly DO-188, Rev. 5). In accordance with Delegation Order 1-21, authority to grant case by case exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a) is delegated to Division Headquarters Directors; Director, International; Director, Field Specialists; Industry Directors; and Directors Field Operations. As this was the same authority granted by the LMSB Delegation of Authority, LMSB Division Delegation Order No. 028-188 is no longer needed and is, therefore, obsolete.

  3. Signed: Frank Y. Ng, Commissioner, Large and Mid-Size Business Division

Delegation Order 029-193 (Rescinded)

  1. Delegation of Authority to Consent or Object to the Filing of a Request for Change in Accounting Method is no longer needed based on Rev. Proc. 2015-13, section 8.02(1) changing the procedural guidance, and a taxpayer under examination can file for a voluntary change in accounting method without IRS (i.e., Director) consent/permission but subject to certain conditions. Therefore, Delegation Order 029-193 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order No. 034 (Rescinded)

  1. Authority to Sign Claim Disallowance Notices is no longer needed based on the authority to sign and to send to taxpayers, by registered or certified mail, notices of disallowance of refund cases is delegated to Technical Services personnel in SB/SE (see SB/SE Division Delegation Order 1-23-13, Authority to Sign Claim Disallowance Notices). Therefore, Delegation Order No. 034 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 39-1 (formerly LMSB DO No. 003-39) (Rescinded)

  1. Tours of Duty is superseded by Servicewide Delegation Order 6-11 (Rev. 1), Hours of Work. Servicewide Delegation Order 6-11 (Rev. 1) delegates authority to all managers and the authority may not be redelegated. Therefore, Delegation Order LMSB 39-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 42-1 (Rev. 1) (Rescinded)

  1. Authority To Execute Consents Fixing the Period of Limitation on Assessments Under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes The authority delegated to team managers in LB&I Delegation Order 42-1 (Rev. 1) is superseded by Delegation Order 25-2 (Rev. 2), Authority to Execute Agreements to Extend the Period of Limitations on Assessment and Collection and to Accept Form 900, Tax Collection Waiver, dated March 24, 2014. In accordance with Delegation Order 25-2 (Rev. 2), authority to sign agreements extending the period of limitations on assessment is delegated to LB&I team managers, and may not be redelegated. LB&I Division Delegation Order 42-1 (Rev. 1) is therefore obsolete.

  2. Signed: Douglas W. O’Donnell, Commissioner, Large Business and International Division

Delegation Order LMSB 81-1 (Rescinded)

  1. Authority in Various Personnel Matters

  2. The related Servicewide Delegation Order 6-6 (formerly DO-81 (Rev. 17)) was revoked in IRM 1.2.45, Delegations of Authority for Human Resource Management Activities, dated October 14, 2016 and superseded in part by Delegation Order 6-22 (New), Authority to Approve Monetary and Time-Off Performance Awards, Performance Bonuses, Individual and Group Special Act Awards, Managers’ Awards, Bilingual Awards, Honorary Awards, Employee Suggestion Awards, Informal Recognition, and Quality Step Increases; Delegation Order 6-23 (Rev. 1), Delegations of Authority to Accomplish Pay Administration; and Delegation Order 6-24 (New), Delegation of Authorities to Initiate and Approve Personnel Actions. Therefore, Delegation Order LMSB 81-1 is rescinded.

  3. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 104-1 (formerly LMSB DO No. 008-104) (Rescinded)

  1. Absence and Charges to Leave is superseded by Servicewide Delegation Order 6-12 (Rev. 2), Absence and Leave. Servicewide Delegation Order 6-12 (Rev. 2) delegates authority to all managers for employees under their supervision and the authority may not be redelegated. Therefore, Delegation Order LMSB 104-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 116-1 (formerly LMSB DO No. 005-116) (Rescinded)

  1. Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns is superseded by Servicewide Delegation Order 25-4 (Rev. 1), Authority to Grant Extensions of Time to File Income and Estate Tax Returns. Servicewide Delegation Order 25-4 (Rev. 1) does not delegate authority to Tax Attachés and Revenue Service Representative(s) and the authority may not be redelegated. Therefore, Delegation Order LMSB 116-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 193-6 (Rescinded)

  1. Determination of reasonable cause for failure to file dual consolidated loss documents has been rescinded. Determination of reasonable cause for failure to file dual consolidated loss documents, per IRC 1503(d) and 26 CFR 1.1503(d)-1(c)(1); Servicewide Delegation Order 193 (Rev. 6) dated 11-08-2000, in practice is made at the Director of Field Operations level. Therefore, Delegation Order LMSB 193-6 is rescinded to ensure consistency in determination of reasonable cause across LB&I.

  2. Signed: Douglas W. O’Donnell, Commissioner, Large Business and International Division

Delegation Order LMSB 228-1 (formerly LMSB DO No. 019-228) (Rescinded)

  1. Abate Interest Due to IRS Error or Delay is superseded by Servicewide Delegation Order 20-1 (Rev. 2), Abatement of Interest. Servicewide Delegation Order 20-1 (Rev. 2) delegates authority to the lowest level at LB&I Territory Managers and Team Managers and the authority may not be redelegated. Therefore, Delegation Order LMSB 228-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 255-1 (formerly LMSB DO No. 006-255) (Rescinded)

  1. Overtime is superseded by Servicewide Delegation Order 6-23 (Rev. 1), Delegations of Authority to Accomplish Pay Administration. Servicewide Delegation Order 6-23 (Rev. 1) delegates authority to all second-level managers for employees under their supervision and the authority may not be redelegated. Therefore, Delegation Order LMSB 255-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division

Delegation Order LMSB 257-1 (formerly LMSB DO No. 015-257) (Rescinded)

  1. Carryover of Annual Leave is superseded by Servicewide Delegation Order 6-12 (Rev. 2), Absence and Leave. Servicewide Delegation Order 6-12 (Rev. 2) delegates authority to SES Executives and Streamlined Critical Pay Executives for employees within their operating division or function. Executives are not permitted to approve their own exigency determination. In the event of such conflict, the determination shall be made at the next higher Executive level. This authority may not be redelegated. Therefore, Delegation Order LMSB 257-1 is rescinded.

  2. Signed: Nikole C. Flax, Commissioner, Large Business and International Division