Date: July 10, 2000
Sunset Review: July 10, 2005
SUBJECT: Delegation - Referral of Criminal Matters from the Internal Revenue Service to the Department of Justice
1. DELEGATIONS OF AUTHORITY. By virtue of the authority vested in the Secretary of the Treasury, including the authority vested by 31 U.S.C. .' 321(b) and by the Internal Revenue Code of 1986, including Internal Revenue Code section 7803(a), it is hereby ordered as follows:
a. Delegation to the Commissioner of Internal Revenue. I hereby delegate to the Commissioner of Internal Revenue (Commissioner) the authority to refer all matters within the Commissioner's criminal investigative jurisdiction to the Department of Justice for grand jury investigation, criminal prosecution, or other criminal enforcement action requiring court order or Department of Justice approval.
b. Delegation to the General Counsel. I hereby delegate to the General Counsel the authority to refer to the Department of Justice criminal matters for judicial enforcement of summonses and the authority to determine which court decisions of a criminal tax matter should be appealed or further reviewed and to make recommendations to the Department of Justice with respect thereto.
c. In addition, the General Counsel and the Commissioner have concurrent authority to refer a matter to the Department of Justice in order to obtain advice prior to any referral to be made by the Commissioner pursuant to this paragraph.
2. REDELEGATION. The authorities granted herein may be redelegated in writing.
3. RATIFICATION. To the extent that any action heretofore taken consistent with this Order may require ratification, it is hereby approved and ratified.
4. CANCELLATION. This Order supersedes Treasury Order 150-23, "Delegation - Referral Authority in Organized Crime Drug Enforcement Task Force Cases", dated November 28, 1983, and Treasury Order 150-31, "Delegation - Limited Referral Authority for Advice in Undercover Operations and Approval of Consensual Monitoring Requests", dated December 19, 1997. Other Treasury Orders shall be read in a manner that is consistent with the delegation of authority described in paragraph 1.
5. OFFICE OF PRIMARY INTEREST. Commissioner of Internal Revenue.
/S/
Secretary of the Treasury