TREASURY ORDER: 115-02

Date: April 25, 2005

Sunset Review: April 25, 2009

SUBJECT: Delegation of Authority to the Treasury Inspector General for Tax Administration Under 31 U.S.C. § 333, Misuse of Treasury Name or Symbol

1. DELEGATION. By virtue of the authority vested in the Secretary of the Treasury by 5 U.S.C. §§ 301, 302; 5 U.S.C. app. 3; 31 U.S.C. § 321(b)(2); and 31 U.S.C. § 333, there is hereby delegated to the Treasury Inspector General for Tax Administration (the TIGTA) the authority to investigate possible violations of, and to assess civil penalties and issue cease and desist letters under, 31 U.S.C. § 333 involving:

   (a) the misuse of the name or symbol of the Internal Revenue Service (IRS), the Internal Revenue Service Office of Chief Counsel, the Internal Revenue Service Oversight Board, or the title or name of the Commissioner, of any IRS employee, or of any employee of the IRS Office of Chief Counsel or of the IRS Oversight Board;

   (b) the misuse of the name or symbol of the Treasury Inspector General for Tax Administration (TIGTA), or the title or name of the TIGTA or of any TIGTA employee; or

   (c) the misuse of the name or symbol of the Department of the Treasury, or the title or name of the Secretary or of any Treasury employee, in connection with activities within the jurisdiction of TIGTA.

2. CIVIL PENALTY AUTHORITY. The TIGTA will assess, mitigate and collect civil penalties in accordance with 31 U.S.C. § 333 and TIGTA regulations promulgated for this purpose.
3. REDELEGATION. The authority delegated by this Order may be redelegated.
4. AUTHORITIES. 5 U.S.C. § 301, 302; 5 U.S.C. app. 3; 31 U.S.C. § 321(b)(2); and 31 U.S.C. § 333.
5. OFFICE OF PRIMARY INTEREST. Treasury Inspector General for Tax Administration.

/s/
John W. Snow
Secretary of the Treasury