1.2.65 Small Business/Self-Employed Delegations of Authority

Manual Transmittal

March 15, 2018

Purpose

(1) This transmits new IRM 1.2.65, Servicewide Policies and Authorities, Small Business/Self-Employed Delegations of Authority.

Material Changes

(1) This IRM contains the current functional delegations orders for the Small Business/Self-Employed (SBSE) division of the IRS, organized by business process, and then listed in numerical sequence.

(2) Exhibit 1.2.65-1 provides a crosswalk for delegation orders that have been renumbered with the new numbering schema.

Effect on Other Documents

None

Audience

SB/SE-All functions

Effective Date

(03-15-2018)

Nanette Downing
Director, Human Capital Office
Small Business/Self-Employed

Overview

  1. This IRM contains the delegation orders (DO) for the Small Business/Self-Employed (SB/SE) Division. Distribution of this IRM should include all persons with a need for any of the authorities or information in this section. SB/SE delegation orders that have been rescinded or revoked are not retained in this IRM.

  2. Delegation orders are the published documents that record official delegations of authority. Delegations of authority:

    • Place authority in the position(s) where actual operational responsibility resides;

    • Free officials from having to consider issues which can be handled at lower levels; and

    • Reduce the time and resources spent when matters are forwarded to commissioners for action, by allowing designated offices to handle the matters directly.

  3. There are two levels of delegation orders:

    • Servicewide Delegation Orders - Commissioner level

    • Division/Function Delegation Orders - Division Commissioner level

  4. SB/SE has established two types of division/function delegation orders:

    • Functional Delegation Orders

    • Functional Delegation Orders - Emergency Orders of Succession

    These are the two types of delegation orders discussed in this IRM, organized by business process, and listed in numerical sequence.

    Note:

    The subsection date appearing above each title is the effective date of that delegation order.

  5. Each SB/SE delegation order is based on a Servicewide delegation order. General information on the servicewide DO process can be found in IRM 1.11.4, Delegation Orders. Specific servicewide delegations of authority can be found in the IRM 1.2 series, Servicewide Policies and Authorities, Sections 40 through 54.

  6. SB/SE functional delegation orders that are approved or revised after the publication of this IRM can be found at: https://www.irs.gov/uac/recently-approved-delegation-orders-and-policy-statements. Questions about current delegation orders, including revisions or issuance of a new DO, may be directed to the SB/SE Internal Management Document (IMD) Team at: *SBSE IMD.

SB/SE Functional Delegation Orders – Commissioner’s Office

  1. The following delegation orders pertain to the direct reports of the SB/SE Commissioner.

SBSE 1-23-1 (Rev. 1), Authority to Act in the Absence of the SB/SE Division Commissioner and Other Top Level Headquarters Executives

  1. Authority to Act in the Absence of the SB/SE Division Commissioner and Other Top Level Headquarters Executives

  2. Authority: To act in the absence of the Commissioner, Small Business/Self-Employed Division (SB/SE).

    The management officials who occupy the positions listed below are authorized in order of succession to the position of Commissioner, Small Business/Self-Employed Division.

    The official named as successor will be vested with all of the authority given the SB/SE Division Commissioner until relieved of the responsibility.

  3. Delegated to:

    • Deputy Commissioner, Small Business/Self-Employed Division

    • Director, Operations Support (SB/SE)

    • Director, Examination (SB/SE)

    • Director, Collection (SB/SE)

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To act in the absence of the SB/SE Director, Operations Support.

    The management officials who occupy the positions listed below are authorized in order of succession to the position of SB/SE Director, Operations Support.

    The official named as successor will be vested with all of the authority given the SB/SE Director, Operations Support until relieved of the responsibility.

  6. Delegated to:

    • Director, Strategy & Finance (SB/SE)

    • Director, Human Capital (SB/SE)

    • Director, Technology Solutions (SB/SE)

    • Director, Servicewide Operations (SB/SE)

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To act in the absence of the SB/SE Director, Examination.

    The management officials who occupy the positions listed below are authorized in order of succession to the position of SB/SE Director, Examination.

    The official named as successor will be vested with all of the authority given the SB/SE Director, Examination until relieved of the responsibility.

  9. Delegated to:

    • Director, Headquarters Examination (SB/SE)

    • Director, Campus Examination (SB/SE)

    • Director, Field Examination (SB/SE)

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To act in the absence of the SB/SE Director, Collection.

    The management officials who occupy the positions listed below are authorized in order of succession to the position of SB/SE Director, Collection.

    The official named as successor will be vested with all of the authority given the SB/SE Director, Collection until relieved of the responsibility.

  12. Delegated to:

    • Director, Headquarters Collection (SB/SE)

    • Director, Campus Collection (SB/SE)

    • Director, Field Collection (SB/SE)

  13. Redelegation: This authority may not be redelegated.

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

  15. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE DO 1-23-1.

  16. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-10, Authority to Sign Memoranda of Understanding

  1. Authority to Sign Memoranda of Understanding (MOUs) (formerly SBSE DO 1.24)

  2. Authority: To sign Intradivisional and External Memoranda of Understanding (MOUs) including those with states, federal agencies and other stakeholders in agreements that involve no additional resources and are consistent with the SB/SE Strategic Plan.

  3. Delegated to: Operating Unit Executives (Direct Reports)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: John E. Binnion, for Commissioner, Small Business/Self-Employed Division.

SB/SE Functional Delegation Orders – Collection

  1. The following delegation orders pertain to the Collection business process.

SBSE 1-23-2 (Rev. 2). Authority to Sign and Issue Levy and Related Documents

  1. Authority to Sign and Issue Levy and Related Documents

  2. Authority: To sign and issue levies and related documents in accordance with Sections 6331 through 6344 and Section 7429 of the Internal Revenue Code and regulations.

  3. Delegated to: Refer to the chart in Exhibit 1.2.65-2

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE DO 1-23-2 (Rev. 1).

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-9, Approval of Form 4477, Civil Suit Recommendation

  1. Approval of Form 4477, Civil Suit Recommendation (formerly SBSE DO 145.2, Rev. 3)

  2. Authority: To approve any Form 4477, Civil Suit Recommendation.

  3. Delegated to:

    • Directors, Field Area Collection

    • Director, Specialty Collection - Offers, Liens, & Advisory

    • Director, Specialty Collection - Insolvency

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve Form 4477, Civil Suit Recommendation, other than for a suit to obtain judicial approval to seize an IRC 6334(e)(1) defined principal residence, or a lien foreclosure suit involving property used as a principal residence by any individual.

  6. Delegated to:

    • Collection Territory Managers

    • Collection Advisory Territory Managers

  7. Redelegation: This authority may not be redelegated.

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

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order SBSE 145.2, Rev. 2.

  10. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-11, Authority to Sign Memoranda of Understanding (MOUs) for Local Collection Locator Services

  1. Authority to Sign Memoranda of Understanding (MOUs) for Local Collection Locator Services

  2. Authority: To sign Intradivisional and External Memoranda of Understanding (MOUs) for Local Collection Locator Services including those with states, federal agencies and other stakeholders in agreements that involve no additional resources and are consistent with the SB/SE Strategic Plan.

  3. Delegated to: Director, Quality and Technical Support

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-16, Authority to Sign Form 23C, Assessment Certificate

  1. Authority to Sign Form 23C, Assessment Certificate (formerly SBSE DO 145.17)

  2. Authority: To sign Form 23C, Assessment Certificate, on behalf of the Area Director.

  3. Delegated to:

    • Revenue Officers, GS-9 and above

    • Revenue Agents, GS-11 and above

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-17, Authority to Request and Inspect Preparer Records

  1. Authority to Request and Inspect Preparer Records (formerly SBSE DO 145.7, Rev. 1)

  2. Authority: To request and inspect the following records pursuant to Treasury Regulation Section 1.6107-1(b), which requires return preparers to make a copy available for inspection upon request of the Area Director: (1) returns or claims for refund, or (2) records of returns and claims for refund, and (3) records of the individual preparer required to sign the returns for claim for refund pursuant to Treasury Regulation Section 1.6695-1.

  3. Delegated to:

    • Revenue Officers

    • Revenue Agents

    • Tax Auditors

    • Estate and Gift Tax Attorneys

    • Tax Compliance Officers

    • Estate and Gift Tax Attorneys and Paralegals

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 145.7.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-21, Authority to Sign Notices of Disallowance of Claim for Refund and Agreements to Final Determination of Liability Related to Assessments Made Under IRC 6672

  1. Authority to Sign Notices of Disallowance of Claim for Refund and Agreements to Final Determination of Liability Related to Assessments Made Under IRC 6672 (formerly SBSE DO 5.7, Rev. 3)

  2. Authority: To sign Notices of Disallowance of Claim for Refund of erroneously, illegally, or excessively collected taxes and agreements to final determination of liability related to assessments made under IRC 6672, Trust Fund Recovery Cases.

  3. Delegated to: Collection Advisory Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 5.7 (Rev. 2).

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-22, Authority to Sign Letter 1153, Notification Letter Regarding Form 2751, Proposed Assessment of Trust Fund Recovery Penalty

  1. Authority to Sign Letter 1153, Notification Letter Regarding Form 2751, Proposed Assessment of Trust Fund Recovery Penalty (formerly SBSE 5.16, Rev. 1)

  2. Authority: To sign Letter 1153, Notification Letter Regarding Form 2751, Proposed Assessment of Trust Fund Recovery Penalty, related to assessments made under IRC 6672.

  3. Delegated to:

    • Revenue Officers

    • Bankruptcy Specialists

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 5.16.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-23, Commercial Title Searches

  1. Commercial Title Searches (formerly SBSE DO 5.6, Rev. 1)

  2. Authority: To authorize the purchase of commercial title searches for use in the preparation for seizure and sale of real property under authority of Sections 6331 and 6335 of the Internal Revenue Code and for use in civil litigation by or against the United States.

  3. Delegated to:

    • Revenue Officer Group Managers

    • Collection Advisory Group Managers

    • Property Acquisition and Liquidation Specialist (PALS) Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 5.6.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-24, Authority to Sign Agreements to Extend the Running of the Period of Time to Bring Suit

  1. Authority to Sign Agreements to Extend the Running of the Period of Time to Bring Suit (formerly SBSE DO 145.13, Rev. 1)

  2. Authority: To sign agreements under Treasury Regulation Section 301.6532-1(b) extending the period of time for filing suit.

  3. Delegated to:

    • Revenue Officers

    • Revenue Agents Grade GS-11 or higher (reporting to Technical Services Group Manager and PSP Section Chiefs)

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 145.13.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-25, Authority to Accept Legal Process Service

  1. Authority to Accept Legal Process Service (formerly SBSE DO 145.4, Rev. 1)

  2. Authority: To accept services for legal processes directed at the Area Director.

  3. Delegated to:

    • Collection Territory Managers

    • Examination Territory Managers

    • Collection Advisory Group Managers

    • Examination Technical Services Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 145.4.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-26, Authority to Sign Form 792

  1. Authority to Sign Form 792 (formerly SBSE DO 145.12, Rev. 1)

  2. Authority: To sign Form 792 (United States Certificate Discharging Property Subject to Estate Tax Lien).

  3. Delegated to:

    • Collection Advisory Group Managers

    • Collection Advisory Estate Tax Lien Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 145.12.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-27, Authority to Approve, Sign and Accept Bonds and Collateral Agreements

  1. Authority to Approve, Sign and Accept Bonds and Collateral Agreements (formerly SBSE 5.3, Rev. 2)

  2. Authority: To sign documents required in approving, signing and accepting bonds and/or collateral agreements for: Stay of Collection under IRC 6165 and IRC 6672(b), Extension of Time to Pay Estate Tax under IRC 6166, Extension of Time to Pay Estate Tax Under IRC 6161, Substitution of Security for Lien under IRC 6324B or under IRC 2032A, Form of Bonds or Other Security under IRC 7101, Stay of Assessment and Collection under IRC 7485, and Release of Lien or Discharge of Property under IRC 6325(c).

  3. Delegated to:

    • Collection Territory Managers

    • Collection Advisory Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 5.3, Rev. 1.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-28, Authority to Refuse to Accept Payment by Personal Check

  1. Authority to Refuse to Accept Payment by Personal Check (formerly 145.6, Rev. 2)

  2. Authority: The authority under Treasury Regulation 301.6311-1(a)(1) to refuse to accept any personal check in payment of federal taxes whenever good reason exists to believe that such check will not be honored upon presentment.

  3. Delegated to: Group Managers and Department Managers who have responsibility with remittance receipts

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 145.6, Rev. 1.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 25-6-1, Authority to Obligate Funds for Payment to Third Parties Who Request Reimbursement for Cost of Complying with a Summons (Form 6863)

  1. Authority to Obligate Funds for Payment to Third Parties Who Request Reimbursement for Cost of Complying with a Summons (Form 6863) (formerly SBSE DO 178-1)

  2. Authority: The authority to obligate appropriated funds for payment of search costs, reproduction costs and transportation costs in connection with third party summonses issued under the Internal Revenue laws.

  3. Delegated to:

    • To obligate up to $10,000 for payment of such costs associated with any one summons:
      Area Directors

    • To obligate up to $5,000 for payment of such costs associated with any one summons:
      Territory Managers

    • To obligate up to $2,500 for payment of such costs associated with any one summons:
      Revenue Officers Grade GS-9, Revenue Agents, Tax Auditors, Tax Compliance Officers, Estate Tax Attorneys and Estate Tax Examiners

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority:Delegation Order 25-6.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 178-1 (formerly 145.9).

  7. Signed: Christopher Wagner, Commissioner, Small Business/Self-Employed Division.

SB/SE Functional Delegation Orders – Examination

  1. The following delegation orders pertain to the Examination business process.

SBSE 1-23-4, Authority to Issue Notices for Termination and Jeopardy Assessments

  1. Authority to Issue Notices for Termination and Jeopardy Assessments (formerly SBSE DO 145-15)

  2. Authority: To sign the Notice of Termination of Taxable Period, after the Area Director determines the period of such taxpayer immediately terminated under Treasury Regulation Section 1.6851-1.

  3. Delegated to: Technical Services Group Managers

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To sign the Notice of Jeopardy Assessment and Right of Appeal after Chief Counsel for the Internal Revenue Service (or such Counsel’s delegate) personally approves (in writing) such assessment recommendation pursuant to IRC 7429(a)(1).

  6. Delegated to: Technical Services Group Managers

  7. Redelegation: This authority may not be redelegated.

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

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

  10. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-13, Authority to Sign Claim Disallowance Notices

  1. Authority to Sign Claim Disallowance Notices (formerly SBSE DO 4.1, Rev. 1)

  2. Authority: To sign and to send to taxpayers, by registered or certified mail, notices of disallowance of refund cases.

  3. Delegated to: Technical Services Examination Reviewers

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Kevin M. Brown, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-14, Authority to Sign Requests for Technical Advice (Form 4463)

  1. Authority to Sign Requests for Technical Advice (Form 4463) (formerly SBSE DO 4-15)

  2. Authority: To review and approve requests for Technical Advice (Form 4463)

  3. Delegated to: Revenue Agent Reviewers Grade GS 13

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-18, Letters Requesting Permission for a Blanket Exemption on Form 1363, Export Exemption Certificate

  1. Letters Requesting Permission for a Blanket Exemption on Form 1363, Export Exemption Certificate (formerly SBSE DO 4.38)

  2. Authority: To grant or deny permission to execute a blanket export certificate on Form 1363.

  3. Delegated to: Managers with responsibility for excise tax matters.

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-19, Authority to Waive Personal Inspection of Decedent’s Household or Personal Effects and/or Distribute Personalty

  1. Authority to Waive Personal Inspection of Decedent’s Household or Personal Effects and/or Distribute Personalty (formerly SBSE DO 4.45, Rev. 1)

  2. Authority: To sign letters waving personal inspection of decedent’s household or personal effects and/or to sign authorizations for the distribution of personal property with or without inspection, in estate tax cases.

  3. Delegated to: Group managers with responsibility for estate and gift tax matters.

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-20, Authority to Approve a Tip Reporting Alternative Commitment (TRAC) or a Tip Rate Determination Agreement (TRDA)

  1. Authority to Approve a Tip Reporting Alternative Commitment (TRAC) or a Tip Rate Determination Agreement (TRDA)

  2. Authority: To approve TRAC or TRDA non-gaming agreements with business employers for employment tax issues.

  3. Delegated to:

    • SB/SE Program Manager, National Tip Reporting Compliance Program

    • SB/SE Employment Tax Territory Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 4.29, Rev. 1.

  7. Signed: Faris R. Fink, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-29, Relief of a Corporation from the Necessity of Making a Return

  1. Relief of a Corporation from the Necessity of Making a Return (formerly SBSE DO 4.46)

  2. Authority: To relieve a corporation from the necessity of making a return.

  3. Delegated to:

    • Compliance Territory Managers

    • Technical Support Managers (second level)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-30, Authority to Sign Form 1254, Examination Suspense Report

  1. Authority to Sign Form 1254, Examination Suspense Report (formerly SBSE DO 4.19, Rev. 1)

  2. Authority: To Sign Forms 1254, Examination Suspense Report

  3. Delegated to: Technical Services Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.19.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-31, Authority to Sign Letters Acknowledging Receipt of an IRC Section 897(i) Election by a Foreign Corporation to be Treated as a Domestic Corporation Pursuant to Treasury Regulation Section 1.897-3

  1. Authority to Sign Letters Acknowledging Receipt of an IRC Section 897(i) Election by a Foreign Corporation to be Treated as a Domestic Corporation Pursuant to Treasury Regulation Section 1.897-3 (formerly SBSE DO 4.22, Rev. 1)

  2. Authority: To sign all letters acknowledging receipt as prescribed under Treasury Regulation 1.897-3(d)(4) for elections made under Section 897(i) of the Internal Revenue Code.

  3. Delegated to: Technical Services Territory Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.22.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-32, Signature Authority Under Treasury Regulations 1.1445-3 and 1.1445-6 Foreign Investment in Real Property Tax Act (FIRPTA)

  1. Signature Authority Under Treasury Regulations 1.1445-3 and 1.1445-6 Foreign Investment in Real Property Tax Act (FIRPTA) (formerly SBSE 4.23, Rev. 1)

  2. Authority: To sign all letters, certificates, and qualifying statements prescribed under Treasury Regulations 1.1445-3 and 1.1445-6 relating to withholding.

  3. Delegated to: Technical Support Managers

  4. Authority: To sign all security agreements and releases of security prescribed under Treasury Regulations 1.1445-3 and 1.1445-6 relating to withholding.

  5. Delegated to:

    • Technical Support Managers

  6. Redelegation: This authority may not be redelegated.

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

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.23.

  9. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-33, Authority to Grant Extensions of Time to Replace Involuntarily Converted Property Under Section 1033 of the Internal Revenue Code

  1. Authority to Grant Extensions of Time to Replace Involuntarily Converted Property Under Section 1033 of the Internal Revenue Code (formerly SBSE 4.24, Rev. 1)

  2. Authority: To issue letters granting or rejecting extensions of time for the replacement of property involuntarily converted without recognition of gain.

  3. Delegated to:

    • Technical Services Group Managers in the Examination function

    • Revenue Agent Reviewers with responsibility for involuntary conversion matters

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.24, Rev. 1.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-34, Authority to Grant an Extension of Time for S-Corporation Elections

  1. Authority to Grant an Extension of Time for S-Corporation Elections (formerly SBSE 4.25, Rev. 1)

  2. Authority: To grant an extension of time to file S-Corporation elections on Form 2553 in the limited instances specified in 26 CFR 1.1362-6(b)(3)(iii) (relating to situations where all of the required shareholder consents on Form 2553 were not obtained.)

  3. Delegated to:

    • Revenue Agent Group Manager in the Examination function

    • Revenue Agent Reviewers in Technical Services

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.25.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-35, Authority to Grant or Deny Extensions of Time with Respect to Foreclosure Property Held by a Real Estate Investment Trust (REIT) or Real Estate Mortgage Investment Conduit (REMIC)

  1. Authority to Grant or Deny Extensions of Time with Respect to Foreclosure Property Held by a Real Estate Investment Trust (REIT) or Real Estate Mortgage Investment Conduit (REMIC) (formerly SBSE DO 4.27, Rev. 2)

  2. Authority: To sign letters granting or denying taxpayer requests for extensions of the grace period with respect to foreclosure property held by a REIT or REMIC under IRC Section 856(e)(3) and Regulation Section 1.856-6(g) (including extensions of time in which to file such requests).

  3. Delegated to: Technical Services Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.27, Rev. 1.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-36, Requests for Prompt Assessment Under IRC Section 6501(d)

  1. Requests for Prompt Assessment Under IRC Section 6501(d) (formerly SBSE DO 4.39, Rev. 1)

  2. Authority: To sign letters sent in response to requests for prompt assessment under Section 6501(d) of the Internal Revenue Code, advising requestors that the returns are accepted as filed.

  3. Delegated to: Group Managers or Section Chiefs in Planning and Special Programs (PSP)

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.39.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-37, Authority to Issue Objection or Non-Objection Letters to Taxpayers Requesting Approval to File Form 3115

  1. Authority to Issue Objection or Non-Objection Letters to Taxpayers Requesting Approval to File Form 3115 (formerly SBSE DO 4.40, Rev. 1)

  2. Authority: To issue letters in response to a taxpayer’s request for an Area Director’s consent to file Form 3115, in accordance with the provisions of either Section 6.01(4) of Rev. Proc. 97-27 or Section 6.03(4) of Rev. Proc. 97-37 (or any successor revenue procedures).

  3. Delegated to:

    • Revenue Agent Group Managers

    • Technical Services Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.40.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-38, Request for Approval to Use IDRS Command Code ESTAB

  1. Request for Approval to Use IDRS Command Code ESTAB (formerly SBSE DO 4.42, Rev. 4)

  2. Authority: To approve the use of IDRS Command Code ESTAB in documented emergencies by employees in examination matters.

  3. Delegated to:

    • Technical Support Group Managers

    • Planning & Special Programs (PSP) Group Managers or Section Chiefs

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.42, Rev. 3.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-39, Authority to Sign Pattern Letter P-450 Advising Fiduciary of Acceptance of Returns or that Examination is Warranted

  1. Authority to Sign Pattern Letter P-450 Advising Fiduciary of Acceptance of Returns or that Examination is Warranted (formerly SBSE DO 4.16, Rev. 1)

  2. Authority: To sign letter advising a fiduciary that returns filed during the administration of a bankrupt estate are either accepted as filed or warrant audit.

  3. Delegated to:

    • Planning & Special Programs (PSP) Group Managers or Section Chiefs

    • Technical Services Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.16.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-40, Authority to Sign a Claim Invitation Letter

  1. Authority to Sign a Claim Invitation Letter (formerly SBSE 4.17, Rev. 1)

  2. Authority: To sign a Claim Invitation Letter.

  3. Delegated to:

    • Group Managers responsible for the examination of the return

    • Revenue Agents, Tax Auditors, and Tax Compliance Officers Reviewers in Technical Services

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.17.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-41, Authority to Approve Agreement as to Useful Life, Method, and Rate of Depreciation of Property

  1. Authority to Approve Agreement as to Useful Life, Method, and Rate of Depreciation of Property (formerly SBSE 4.43, Rev. 1)

  2. Authority: To review, approve, disapprove, and sign Form 2271, Agreement as to Useful Life, Method, and Rate of Depreciation of Property.

  3. Delegated to: Technical Services Group Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.43.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-42, Request to Use Estimated Costs of Future Improvements in Basis in Determining Gain or Loss on the Sale of Lots

  1. Request to Use Estimated Costs of Future Improvements in Basis in Determining Gain or Loss on the Sale of Lots (formerly SBSE 4.44, Rev. 1)

  2. Authority: The authority to sign letters relating to taxpayer requests under Revenue Procedures 75-25 and 92-29, or their equivalent.

  3. Delegated to: Revenue Agent Reviewers in Technical Services

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.44.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-43, Revocation of Election to Adjust Basis of Partnership Property Under IRC Section 754

  1. Revocation of Election to Adjust Basis of Partnership Property Under IRC Section 754 (formerly SBSE 4.48, Rev. 1)

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

  3. Delegated to: Group Managers in Technical Support

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.48.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-44, Authority to Approve Adoption of the Method of Deducting Soil and Water Conservation Expenditures Covered Under IRC Section 175

  1. Authority to Approve Adoption of the Method of Deducting Soil and Water Conservation Expenditures Covered Under IRC Section 175 (formerly SBSE 4.49, Rev. 1)

  2. Authority: To sign letters of consent allowing taxpayers the method of deducting soil and water conservation expenditures described in Section 175 of the Internal Revenue Code and Treasury Regulation Section 1.175-6.

  3. Delegated to: Technical Services Territory Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.49.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-45, Authority to Abate Failure to File Penalty With Respect to Foreign Corporations or Foreign Partnerships

  1. Authority to Abate Failure to File Penalty With Respect to Foreign Corporations or Foreign Partnerships (formerly SBSE 4.51, Rev. 1)

  2. Authority: To abate the penalty imposed by Section 6679(a) of the Internal Revenue Code when reasonable cause is established.

  3. Delegated to: Technical Services Territory Managers

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.51.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-48, Authority to Sign Notice and Demand Letters for Tip Employer and Employee Taxes Under IRC Section 3121(q)

  1. Authority to Sign Notice and Demand Letters for Tip Employer and Employee Taxes Under IRC Section 3121(q) (formerly SBSE DO 193-11)

  2. Authority: To sign notice and demand letters to employers for unreported tips received by employees subject to Social Security and Medicare tax.

  3. Delegated to: Employment Tax Specialists responsible for employment tax matters

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.32 (Rev. 1).

  7. Signed: Christopher Wagner, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-49, Authority to Issue, Modify and Sign Determination Letters Under IRC Section 6053 (c)(3)(C)

  1. Authority to Issue, Modify and Sign Determination Letters Under IRC Section 6053 (c)(3)(C) (formerly SBSE DO 193-14)

  2. Authority: To issue, modify, and sign determination letters pertaining to employer or employee requests to reduce their tip allocation under Section 6053 (c)(3)(C) of the Internal Revenue Code and Treasury Regulation 31.6053-3(h).

  3. Delegated to: Program Manager, National Tip Reporting Compliance Program responsible for employment tax matters

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This supersedes SBSE Delegation Order 4.21.

  7. Signed: Christopher Wagner, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-51, Responsibilities in Grand Jury Investigations Affecting Non-Grand Jury Cases

  1. Responsibilities in Grand Jury Investigations Affecting Non-Grand Jury Cases (formerly SBSE DO 4.47)

  2. Authority: Where the Area Director has received grand jury information that is subject to the secrecy provisions of Rule 6(e), the Area Director must be excluded from personal involvement concerning such matters in non-grand jury civil and criminal cases. Investigative and management responsibilities of the Area Director in such non-grand jury civil and criminal cases are

  3. Delegated to: Compliance Territory Managers

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-52, Authority to Issue Notice of Determination of Liability Letter in Bankruptcy and Receivership Cases

  1. Authority to Issue Notice of Determination of Liability Letter in Bankruptcy and Receivership Cases (formerly SBSE DO 4.53)

  2. Authority: To issue and sign bankruptcy and receivership letters required by 26 CFR 301.6871(b)-1(c).

  3. Delegated to: Revenue Agent Reviewers Grade GS-11 or higher

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-53, Review of Unenrolled Preparers’ Authority to Act Before the Service

  1. Review of Unenrolled Preparers’ Authority to Act Before the Service (formerly SBSE DO 4.59)

  2. Authority: To revoke eligibility of unenrolled preparers to act on behalf of taxpayers before the Service.

  3. Delegated to: Compliance Area Directors

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Dale F. Hart, for Commissioner, Small Business/Self-Employed Division.

SB/SE Functional Delegation Orders – Business Support Office

  1. The following delegation orders pertain to the Business Support Office (formerly known as Strategy and Finance) business process.

SBSE 1-7-1, Authority to Approve Attendance at Meetings at Government Expense

  1. Authority to Approve Attendance at Meetings at Government Expense (formerly SBSE DO 1-4)

  2. Authority: To authorize or approve the attendance of employees performing functions under their general supervision, at government expense, within the geographic limits authorized by the General Travel Order, at meetings of scientific or professional societies, municipal, state, federal, or international organizations, congresses and law enforcement or other groups for the purpose of receiving or transmitting information or knowledge relating to the substantive or administrative activities of the Internal Revenue Service.

  3. Delegated to: All Directors

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority:Servicewide Delegation Order 1-7.

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

  7. Signed: Joseph G. Kehoe, Commissioner, Small Business/Self-Employed Division.

SB/SE Functional Delegation Orders - Emergency Orders of Succession

  1. Emergency Orders of Succession are specific delegations of authority, issued by the SB/SE Division Commissioner to his/her subordinate officers. These orders are provisions for the assumption of senior IRS leadership positions during an emergency, when the incumbents are unable or unavailable to perform their authorized duties, roles and responsibilities. Orders of succession allow for an orderly and predefined transition of leadership.

  2. Current SBSE emergency orders of succession are listed in numerical sequence. The subsection date appearing above each title is the effective date of that delegation order.

SBSE 1-23-100, Emergency Order of Succession - Commissioner, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Commissioner, Small Business/Self-Employed Division (formerly SBSE 1-23-40, Rev. 2)

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Commissioner, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Commissioner, Small Business/Self-Employed Division until relieved of the responsibility.

  3. Delegated to:

    • Deputy Commissioner, Small Business/Self-Employed Division

    • Director, Operations Support (SB/SE)

    • Director, Examination (SB/SE)

    • Director, Collection (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order SBSE 1-23-40 (Rev. 1).

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-101, Emergency Order of Succession - Deputy Commissioner, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Deputy Commissioner, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Deputy Commissioner, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Deputy Commissioner, Small Business/Self-Employed Division until relieved of the responsibility.

  3. Delegated to:

    • Director, Operations Support (SB/SE)

    • Director, Examination (SB/SE)

    • Director, Collection (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-102, Emergency Order of Succession - Director Collection, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Director Collection, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Collection, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director, Collection, Small Business/Self-Employed Division until relieved of the responsibility.

  3. Delegated to:

    • Director, Headquarters Collection (SB/SE)

    • Director, Campus Collection (SB/SE)

    • Director, Field Collection (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-103, Emergency Order of Succession - Director Examination, Small Business/Self-Employed Division

  1. Emergency Order of Succession, Director Examination, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Examination, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director, Examination, Small Business/Self-Employed Division, until relieved of the responsibility.

  3. Delegated to:

    • Director, Headquarters Examination (SB/SE)

    • Director, Campus Examination (SB/SE)

    • Director, Field Examination (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-104, Emergency Order of Succession - Director Operations Support, Small Business/Self-Employed Division

  1. Emergency Order of Succession- Director Operations Support, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Operations Support, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director, Operations Support, Small Business/Self-Employed Division until relieved of the responsibility.

  3. Delegated to:

    • Director, Business Support Office (SB/SE)

    • Director, Human Capital (SB/SE)

    • Director, Technology Solutions (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order SBSE 1-23-104.

  7. Signed: Mary Beth Murphy, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-105, Emergency Order of Succession - Director Field Collection, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Director Field Collection, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Field Collection, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director, Field Collection, Small Business/Self-Employed Division, until relieved of the responsibility.

  3. Delegated to:

    • Director, Field Collection Central Area (SB/SE)

    • Director, Field Collection Gulf States Area (SB/SE)

    • Director, Field Collection Southwest Area (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-106, Emergency Order of Succession - Director Examination-Campus, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Director Examination-Campus, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Examination-Campus, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director Examination-Campus, Small Business/Self-Employed Division until relieved of the responsibility.

  3. Delegated to:

    • Director, Examination-Ogden (SB/SE)

    • Director, Examination-Cincinnati (SB/SE)

    • Director, Examination-Memphis (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-107, Emergency Order of Succession - Director Examination-Field, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Director Examination-Field, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Examination-Field, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director, Examination-Field, Small Business/Self-Employed Division, until relieved of the responsibility.

  3. Delegated to:

    • Director, Gulf States Area (SB/SE)

    • Director, Central Area (SB/SE)

    • Director, Midwest (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SBSE 1-23-108, Emergency Order of Succession - Director Collection-Campus, Small Business/Self-Employed Division

  1. Emergency Order of Succession - Director Collection-Campus, Small Business/Self-Employed Division

  2. Authority: In the event of an emergency, Continuity of Operations (COP) procedures will take effect. The management officials who occupy the positions listed below are authorized in order of succession to succeed to the position of Director, Collection-Campus, Small Business/Self-Employed Division.

    Note:

    This authority only applies to officials in permanent positions.

    The official named as successor will be vested with all of the authority given the Director, Collection-Campus, Small Business/Self-Employed Division, until relieved of the responsibility.

  3. Delegated to:

    • Director, Campus Collection - Philadelphia (SB/SE)

    • Director, Campus Collection - Kansas City (SB/SE)

    • Director, Campus Collection - Atlanta (SB/SE)

  4. Redelegation: This authority may not be redelegated.

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

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

  7. Signed: Karen M. Schiller, Commissioner, Small Business/Self-Employed Division.

SB/SE Delegation Orders by Old Number, New Number, and Title

Old Number New Number Title
SBSE DO 1-14 SBSE 1-7-1 ( IRM 1.2.65.5.1) Authority to Approve Attendance at Meetings at Government Expense
SBSE DO 1-24 SBSE 1-23-10 ( IRM 1.2.65.2.2) Authority to Sign Memoranda of Understanding (MOUs)
SBSE DO 1-23-40 SBSE 1-23-100 (IRM 1.2.65.6.1) Emergency Order of Succession - Commissioner, Small Business/Self-Employed Division
SBSE DO 4.1 SBSE 1-23-13 ( IRM 1.2.65.4.2) Authority to Sign Claim Disallowance Notices
SBSE DO 4.15 SBSE 1-23-14 ( IRM 1.2.65.4.3) Authority to Sign Requests for Technical Advice (Form 4463)
SBSE DO 4.16 SBSE 1-23-39 ( IRM 1.2.65.4.17) Authority to Sign Pattern Letter P-450 Advising Fiduciary of Acceptance of Returns or that Examination is Warranted
SBSE DO 4.17 SBSE 1-23-40 ( IRM 1.2.65.4.18) Authority to Sign a Claim Invitation Letter
SBSE DO 4.19 SBSE 1-23-30 ( IRM 1.2.65.4.8) Authority to Sign Form 1254, Examination Suspense Report
SBSE DO 4.22 SBSE 1-23-31 ( IRM 1.2.65.4.9) Authority to Sign Letters Acknowledging Receipt of an IRC Section 897(i) Election by a Foreign Corporation to be Treated as a Domestic Corporation Pursuant to Treasury Regulation Section 1.897-3
SBSE DO 4.23 SBSE 1-23-32 ( IRM 1.2.65.4.10) Signature Authority Under Treasury Regulations 1.1445-3 and 1.1445-6 Foreign Investment in Real Property Tax Act (FIRPTA)
SBSE DO 4.24 SBSE 1-23-33 ( IRM 1.2.65.4.11) Authority to Grant Extensions of Time to Replace Involuntarily Converted Property Under Section 1033 of the Internal Revenue Code
SBSE DO 4.27 SBSE 1-23-35 ( IRM 1.2.65.4.13) Authority to Grant or Deny Extensions of Time with Respect to Foreclosure Property Held by a Real Estate Investment Trust (REIT) or Real Estate Mortgage Investment Conduit (REMIC)
SBSE DO 4.38 SBSE 1-23-18 ( IRM 1.2.65.4.4) Letters Requesting Permission for a Blanket Exemption of Form 1363
SBSE DO 4.39 SBSE 1-23-36 ( IRM 1.2.65.4.14) Requests for Prompt Assessment Under IRC Section 6501(d)
SBSE DO 4.40 SBSE 1-23-37 ( IRM 1.2.65.4.15) Authority to Issue Objection or Non-Objection Letters to Taxpayers Requesting Approval to File Form 3115
SBSE DO 4.42, Rev. 3 SBSE 1-23-38 ( IRM 1.2.65.4.16) Request for Approval to Use IDRS Command Code ESTAB
SBSE DO 4.43 SBSE 1-23-41 ( IRM 1.2.65.4.19) Agreement as to Useful Life, Method, and Rate of Depreciation of Property
SBSE DO 4.44 SBSE 1-23-42 ( IRM 1.2.65.4.20) Request to Use Estimated Costs of Future Improvements in Basis in Determining Gain or Loss on the Sale of Lots
SBSE DO 4.45 SBSE 1-23-19 ( IRM 1.2.65.4.5) Authority to Waive Personal Inspection of Decedent’s Household or Personal Effects and/or Distribute Personalty
SBSE DO 4.46 SBSE 1-23-29 ( IRM 1.2.65.4.7) Relief of a Corporation from the Necessity of Making a Return
SBSE DO 4.47 SBSE 1-23-51( IRM 1.2.65.4.26) Responsibilities in Grand Jury Cases Affecting Non-Grand Jury Cases
SBSE DO 4.48 SBSE 1-23-43 ( IRM 1.2.65.4.21) Revocation of Election to Adjust Basis of Partnership Property Under IRC Section 754
SBSE DO 4.49 SBSE 1-23-44 ( IRM 1.2.65.4.22) Authority to Approve Adoption of the Method of Deducting Soil and Water Conservation Expenditures Covered Under IRC Section 175
SBSE DO 4.51 SBSE 1-23-45 ( IRM 1.2.65.4.23) Authority to Abate Failure to File Penalty With Respect to Foreign Corporations or Foreign Partnerships
SBSE DO 4.53 SBSE 1-23-52 ( IRM 1.2.65.4.27) Authority to Issue Notice of Determination of Liability Letter in Bankruptcy and Receivership Cases
SBSE DO 4.59 SBSE 1-23-53 ( IRM 1.2.65.4.28) Review of Unenrolled Preparers’ Authority to Act Before the Service
SBSE DO 5.1 SBSE 1-23-2 ( IRM 1.2.65.3.1) Authority to Sign and Issue Levy and Related Documents
SBSE DO 5.3, Rev. 2 SBSE 1-23-27 ( IRM 1.2.65.3.12) Authority to Approve, Sign and Accept Bonds and Collateral Agreements
SBSE DO 5.6 SBSE 1-23-23 ( IRM 1.2.65.3.8) Commercial Title Searches
SBSE DO 5.7, Rev. 3 SBSE 1-23-21 ( IRM 1.2.65.3.6) Authority to Sign Notices of Disallowance of Claim for Refund and Agreements to Final Determination of Liability Related to Assessments Made Under IRC 6672
SBSE DO 5.16 SBSE 1-23-22 ( IRM 1.2.65.3.7) Authority to Sign Letter 1153, Notification Letter Regarding Form 2751, Proposed Assessment of Trust Fund Recovery Penalty
SBSE DO 145.2, Rev. 3 SBSE 1-23-9 ( IRM 1.2.65.3.2) Approval of Form 4477, Civil Suit Recommendation
SBSE DO 145.4 SBSE 1-23-25 ( IRM 1.2.65.3.10) Authority to Accept Legal Process Service
SBSE DO 145.6 SBSE 1-23-28 ( IRM 1.2.65.3.13) Authority to Refuse to Accept Payment by Personal Check
SBSE DO 145.7 SBSE 1-23-17 ( IRM 1.2.65.3.5) Authority to Request and Inspect Preparer Records
SBSE DO 145.12 SBSE 1-23-26 ( IRM 1.2.65.3.11) Authority to Sign Form 792
SBSE DO 145.13 SBSE 1-23-24 ( IRM 1.2.65.3.9) Authority to Sign Agreements to Extend the Running of the Period of Time to Bring Suit
SBSE DO 145.15 SBSE 1-23-4 ( IRM 1.2.65.4.1) Authority to Issue Notices for Termination and Jeopardy Assessments
SBSE DO 145.17 SBSE 1-23-16 ( IRM 1.2.65.3.4) Authority to Sign Form 23C, Assessment Certificate
SBSE DO 178-1 SBSE 25-6-1 ( IRM 1.2.65.3.14) Authority to Obligate Funds for Payment to Third Parties Who Request Reimbursement for Cost of Complying with a Summons (Form 6863)
SBSE DO 193.11 SBSE 1-23-48 ( IRM 1.2.65.4.24) Authority to Sign Notice and Demand Letters for Tip Employer and Employee Taxes Under IRC Section 3121(q)
SBSE DO 193.14 SBSE 1-23-49( IRM 1.2.65.4.25) Authority to Issue, Modify and Sign Determination Letters Under IRC Section 6053 (c)(3)(C)

SBSE 1-23-2, Authority to Sign and Issue Levy and Related Documents

See IRM 1.2.65.3.1 for the complete delegation order.

Authorized in Levy Matters Area Directors and Advisory Directors Compliance Territory Managers Advisory Managers (2nd Level) Advisory Group Managers Revenue Officer Group Managers Advisory Reviewers Revenue Officers GS 9 and Above Property Appraisal and Liquidation Specialist Compliance Territory Managers or Advisory Managers (2nd Level) with Assoc. Area Counsels Review and concurrence
Levy (Form 668-B) X X              
Levy on Principal Residence (with U.S. District Court Approval) X                
Levy on Tangible Property used in the Business of an Individual X                
Levies in Alter Ego, Nominee, and Transferee Situations                 X
Levy for Taxes in Refund Litigation Regardless of Tax Period                 X
Jeopardy Levy without Jeopardy Assessment if Notice Requirements have not been Satisfied or Taxes in Refund Litigation                 X
Jeopardy Levy without Jeopardy Assessment if Notice Requirements have been Satisfied X X              
Levy on Appearance Date of Summons X X              
Levy When Offer of an IA or OIC is Made Merely to Delay Collection X X              
Make Determination on Wrongful Levy Claims X X X            
Final Demand Form 668-C X X X X X X X    
Release of Levy Form 668-E X X X X X X X X  
Determine that Property is Perishables/Levy on Perishables X                
Determine that Sale of Perishable Property is Warranted X                
Notice of Sale (Form 2434 & 2434-A) X   X         X  
Notice of Sale (Form 2434 & 2434-A) of Perishables and Acquired Properties X X X X X X X X  
Notice of Sale Held Outside County Where Property is Located X X X            
Advertise Sale X   X         X  
Advertise Sale of Perishable and Acquired Properties X X X X X X X X  
Sale and Administration of Property Acquired by US X X X X X X X X  
Appraise and Dispose of Property Under IRC 6336(1) and 6336 (2) X X X X X X X X  
Certificate of Sale Form 2435 X   X         X  
Certificate of Sale of Perishable and Acquired Properties X X X X X X X X  
Authority to Sign Deeds X X X X          
Disposition of Surplus Proceeds X X X X          
Authority to Return Levy Payments X X X            
Record 21 - Record of Seizure and Sale of Real Estate X X X