This IRM contains all of the Delegation Orders relating to the Examining Process. Many of these Delegation Orders have been newly restructured, renumbered and revised. Each Delegation Order is categorized by the process to which it belongs. Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority.

Any Delegation Orders approved after this revision of IRM 1.2.43 can be found on the ReferenceNet web site. On the Instructions to Staff tab select "Servicewide Delegation Orders." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

See Exhibit 1.2.43-1 for a listing of Delegation Orders by new number, old number and title.

The following is a listing of all sections in the delegation order series:

Authority to Issue Notices of Deficiency and/or Execute Agreements to Rescind Notices of Deficiency

Authority: To sign and send to the taxpayer by registered or certified mail any notice of deficiency.

Delegated to: Appeals Team Managers and Appeals Team Case Leaders (as to their respective cases); Large and Mid-Size Business (LMSB) Territory Managers; Small Business/Self-Employed (SB/SE) Field Directors: Accounts Management and Submission Processing; Campus Department Managers in SB/SE Compliance Services; SB/SE Compliance Field Territory Managers; SB/SE Technical Services Revenue Agent Reviewers GS-12 and Tax Compliance Officer Reviewers GS-09; Tax Exempt/Government Entities (TE/GE) Reviewers GS-12; Wage & Investment (W&I) Directors: Accounts Management, Field Compliance Services and Submission Processing; W&I Territory Managers.

Redelegation: This authority may not be redelegated.

Authority: To sign a written form or document rescinding any notice of deficiency.

Delegated to: Appeals Team Managers and Appeals Team Case Leaders (as to their respective cases); SB/SE Field Directors: Accounts Management and Submission Processing; Campus Department Managers in SB/SE Compliance Services; W&I Directors: Accounts Management, Field Compliance Services and Submission Processing; TE/GE Area Managers; Government Entities Field Examinations Managers; Government Entities Field Operations Managers; SB/SE Compliance Field Territory Managers and Technical Services Revenue Agent Reviewers GS-13; W&I Territory Managers; and LMSB Territory Managers.

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 U.S.C. 6212(a); 26 U.S.C. 6212(d); 26 CFR 301.7701–9; 26 CFR 301.6212–1; Treasury Order 150–10.

To the extent that any action previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 77 (Rev. 28), effective May 17, 1996.

To the extent that any action previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 77 (Rev. 28), effective May 17, 1996.

Signed by: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

Designation to Act as "Competent Authority " Under Tax Treaties and Tax Information Exchange Agreements

Authority: To act as "competent or taxation authority" under the tax treaties of the United States and under tax information exchange agreements; and to interpret and apply such tax treaties and tax information exchange agreements, but in such matters shall act only with the concurrence of the Associate Chief Counsel (International).

Delegated to: The Director, International (LMSB), Deputy Director, International (LMSB), and those officially acting for the Director and Deputy Director, International.

Redelegation: This authority may not be redelegated.

Authority: To sign on behalf of the Director, International may be redelegated within the Office of the Director, International when deemed necessary to performing the duties of competent authority.

Redelegation: This authority may not be redelegated.

Authority: To sign on behalf of the Director, International, for matters relating to exchanges of information pursuant to all tax treaties and all tax information exchanges agreements.

Delegated to: Deputy Director, International, and those officially acting for the Deputy Director, International; Manager, Overseas Operations, and those officially acting for the Manager, Overseas Operations; Manager, Tax Treaty, and the Senior International Advisor.

Redelegation: This authority may not be redelegated.

Authority: To sign on behalf of the Director, International, in response to treaty partner requests (within their post jurisdiction) for tax information, for corporate/public information, for requests relating to information previously provided under Routine Exchanges of Information, and for specific information. In addition, this authority to sign on behalf of the Director, International, shall include United States initiated requests (within their post jurisdiction) for specific information, requests relating to information previously provided under the Routine Exchange Program, and information relating to the Spontaneous Exchange of Information Program.

Delegated to: IRS Tax Attaches (formerly Revenue Service Representatives), and the IRS Deputy Tax Attaches (formerly Assistant Revenue Service Representatives) when officially acting for the Tax Attache.

Redelegation: This authority may not be redelegated.

Authority: To sign on behalf of the Director, International, for matters relating to the Mutual Collection Assistance Program.

Delegated to: Manager, Overseas Operations, and those officially acting for the Manager, Overseas Operations.

Redelegation: This authority may not be redelegated.

Source of Authority: Treasury Order No. 150–17.

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 No. 114 (Rev. 12), effective April 4, 1997.

Signed by: Bob Wenzel, Deputy Commissioner

Reports of Refunds and Credits to the Joint Committee on Taxation

Authority: To make and report refunds and credits to the Joint Committee on Taxation required by IRC section 6405 on cases within their jurisdiction.

Delegated to: Joint Committee Team Managers (Large & Mid-Size Business); Appeals Team Managers and Team Case Leaders as to their respective cases; Group Managers, Employee Plans Examination, Group Managers, Exempt Organizations Examinations and Group Managers Government Entities (Tax Exempt & Government Entities); and Area Counsel as to their respective cases.

Redelegation: This authority may not be redelegated.

Authority: To respond to all formal requests for reconsideration made by the Joint Committee on Taxation concerning the reports that the IRS was required to submit to the Joint Committee under IRC section 6405.

Delegated to: Deputy Chief, Appeals; Deputy Chief Counsel; Deputy Commissioner, Large & Mid-Size Business; Deputy Commissioner, Small Business/Self-Employed; and Deputy Commissioner, Tax Exempt & Government Entities.

Redelegation: This authority may not be redelegated.

Sources of Authority: IRC § 6405 and Treasury Order 150-10.

To the extent that the authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 154 (Rev. 10) effective September 17, 1997.

Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

Partnership and S Corporation Matters

Authority: To sign the notice to partners or shareholders of the beginning of an administrative proceeding at the partnership or S corporation level with respect to partnership or Subchapter S items.

Delegated to: GS-11 revenue agents.

Redelegation: This authority may not be redelegated.

Authority: To sign the notice of final partnership or S corporation administrative adjustment, to sign a notice of partnership adjustment, and to rescind a notice of partnership adjustment with partnership consent.

Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; GS-12 revenue agent reviewers; and GS-12 revenue agents working in a Campus TEFRA Function.

Redelegation: This authority may not be redelegated.

Authority: To enter into and approve a written settlement agreement with one or more partners, a Tax Matters Partner, a partner with authority (in the case of an electing large partnership), and shareholders, with respect to the determination of partnership or Subchapter S items and any items affected by such items.

Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; Appeals Officers in campuses but not as to their respective cases; GS-12 revenue agent reviewers; and GS- 12 revenue agents working in a Campus TEFRA Function.

Redelegation: This authority may not be redelegated.

Authority: To select a Tax Matters Partner with respect to a partnership, a Partner with Authority with respect to an electing large partnership, and a Tax Matters Person for an S corporation, and to consent to the designation of a partner who is not a United States person as a Tax Matters Partner or Tax Matters Person.

Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; LMSB Team Managers; and SB/SE Group Managers.

Redelegation: This authority may not be redelegated.

Authority: To sign consents extending the period of limitations on assessment and collection of any tax under subtitle A attributable to any partnership item or Subchapter S item (or affected item), and any items that have become non-partnership items or non-subchapter S items (or any item affected by such items), and authority pursuant to IRC section 6228 to extend the period for filing a petition for adjustment of partnership items or Subchapter S items, and a civil action for refund attributable to partnership items or Subchapter S items.

Delegated to: Appeals Team Managers; Appeals Team Case Leaders; Appeals Officers; Compliance personnel as indicated in Delegation Order No. 42 or its successor order.

Redelegation: This authority may not be redelegated.

Authority: To allow any part of an administrative adjustment request under IRC Section 6227 or IRC Section 6251(b).

Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; GS-12 revenue agent reviewers; and GS-12 revenue agents working in a Campus TEFRA Function.

Redelegation: This authority may not be redelegated.

Authority: To mail a notice to a partner that the partner’s partnership items shall be treated as non-partnership items pursuant to IRC Section 6231(b)(2), or Treas. Reg. § 301.6231(c)-5.

Delegated to: SB/SE Area Directors of Compliance; LMSB Industry Directors; Appeals Director, Technical Services; and Appeals Directors, Field Operations.

Redelegation: This authority may not be redelegated.

Authority: To consent to the revocation of elections to be governed by Subchapters C or D of Chapter 63 Subtitle F.

Delegated to: The Campus Department Manager who supervise the TEFRA Technical Staff.

Redelegation: This authority may not be redelegated.

Sources of Authority: IRC § 775(a)(2), IRC § 6223, IRC § 6224, IRC § 6227, IRC § 6228, IRC § 6229, IRC § 6231(a)(1), IRC § 6231(a)(7), IRC § 6231(b), IRC § 6231(c), IRC § 6243 (repealed 1996), 6244 (repealed 1996), IRC § 6245(a), IRC § 6245(b)(1), IRC § 6245(b)(3), IRC § 6248(b), IRC § 6252(b), IRC § 6255(b)(1) and (b)(2), and IRC § 7121, Treasury Order 150-10, and Delegation Order 97 or its successor order.

To the extent that any action previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 209 (Rev. 5) dated February 9, 1991.

Signed: Mark E. Matthews, Deputy Commissioner Services and Enforcement

[Supplements Delegation Order No. 97] Settlement Offers, Closing Agreements, and Settlement Agreements under Section 6224(c) in Cases with Technical Advisor (TA) Program Issues and Appeals Technical Guidance Program (Compliance Coordinated and Appeals Coordinated) Issues.

Authority: To review and approve proposed settlements of TA coordinated issues and Appeals Technical Guidance (Compliance coordinated) issues for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

Delegated to: Appeals Technical Guidance Coordinators assigned to the coordinated issue in combination, as appropriate, with: Technical Advisor assigned to the coordinated issue and Large and Mid-Size Business (LMSB) Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and Small Business/Self-Employed (SB/SE) Territory Managers, Group Managers or Technical Services Managers, SB/SE Compliance Services Operations or Dept. Managers; Tax Exempt and Government Entities (TE/GE) Group Managers or Team Managers; Wage and Investment (W&I) Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

Redelegation: This authority may not be redelegated.

Authority: To review and approve proposed settlements of Appeals Coordinated Issues (ACI) for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

Delegated to: Appeals Technical Guidance Coordinators assigned to the coordinated issue in combination, as appropriate, with: Technical Advisor assigned to the coordinated issue and LMSB Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

Redelegation: This authority may not be redelegated.

Authority: To accept settlement offers on coordinated issues in the TA Program and the Appeals Technical Guidance Program (Compliance Coordinated and Appeals Coordinated) after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

Delegated to: LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers for cases under their respective jurisdictions.

Redelegation: This authority may not be redelegated.

Authority: To execute closing agreements, settlement agreements under section 6224(c), and/or the Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment, to effect any final settlement reached on TA coordinated issues and Appeals Technical Guidance Program (Compliance and Appeals coordinated) issues after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

Delegated to:LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers for cases under their respective jurisdictions.

Redelegation: This authority may not be redelegated.

The following authorities relating to Settlement Offers, Closing Agreements and Settlement Agreements under section 6224(c) apply only to specific coordinated issues designated by the Chief, Appeals

Authority: To review and approve proposed settlements of TA coordinated issues and Appeals Technical Guidance (Compliance coordinated) issues for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. The approval authority here is expressly limited to accepting resolutions within the Appeals prescribed range or position. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

Delegated to:Technical Advisor assigned to the coordinated issue and LMSB Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

Redelegation: This authority may not be redelegated.

Authority: To review and approve proposed settlements of Appeals Coordinated Issues (ACI) for which Appeals has approved settlement guidelines or appeals settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c), and/or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.

Delegated to: Technical Advisor assigned to the ACI coordinated issue and LMSB Team Managers with case jurisdiction; Technical Advisor assigned to the ACI coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.

Redelegation: This authority may not be redelegated.

Authority: To accept settlement offers on coordinated issues in the TA Program, and Appeals Technical Guidance Program (Compliance and Appeals Coordinated) after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

Delegated to: LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers, for cases under their respective jurisdictions. This authority applies regardless of the amount of liability to be compromised.

Redelegation: This authority may not be redelegated.

Authority: To execute closing agreements, settlement agreements under section 6224(c), and/or the Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment, to effect any final settlement reached on TA coordinated issues and Appeals Technical Guidance Program (Compliance and Appeals coordinated) issues after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.

Delegated to: LMSB Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers, for cases under their respective jurisdictions.

Redelegation: This authority may not be redelegated.

Sources of Authority:IRC § 6224(c) and IRC § 7121; 26 CFR 301.7121-1 and 26 CFR 301.7701-9; Treasury Orders 150-07, 150-09 and 150-10.

To the extent that the authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-25, dated March 19, 2003.

Signed by: Mark E. Matthews, Deputy Commissioner, Services and Enforcement

Pre-Filing Agreements for Large and Mid-Size Business Taxpayers

Authority: To enter into and approve pre-filing agreements described in Revenue Procedure 2005-12 and any successor Revenue Procedure.

Delegated to: Industry Directors (Large and Mid-Size Business); Directors, Field Operations (Large and Mid-Size Business).

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 C.F.R. 301.7121-1(a) and 26 C.F.R. 301.7701-9.

To the extent that any action previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 262 (Rev. 1), effective March 3, 2001.

Signed: Mark E. Matthews, Deputy Commissioner, Services and Enforcement

Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases

Authority: The authority to sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases on behalf of the Commissioner for claims filed under Section 6015 of the Internal Revenue Code

Delegated to: W&I Cincinnati Centralized Innocent Spouse Operations Managers; SB/SE Compliance Technical Services Examination Group Managers; Appeals Team Managers.

Redelegation: This authority may not be redelegated.

Source(s) of Authority: IRC Section 6015; Treas. Reg. Sections 1.6015-1 through 1.6015-9, and Treasury Order No. 150-10.

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

Signed: Bob Wenzel, Deputy Commissioner for Services and Enforcement

Gaming Tip Compliance Agreements

Authority: To sign Tip Rate Determination Agreements (TRDAs) or Gaming Industry Tip Compliance Agreements described in Revenue Procedure 2003-35 (or successor documents), but only where:

Delegated to: SB/SE Compliance Territory Managers for non-tribal gaming operations; TE/GE Indian Tribal Governments Managers for Indian tribal gaming operations

Authority: To revoke in writing an agreement addressed by this order.

Delegated to: SB/SE Compliance Area Directors, with the written concurrence of the SB/SE Director of Reporting Compliance, for non-tribal gaming operations; TE/GE Indian Tribal Governments Director for Indian tribal gaming operations.

Redelegation: The authorities delegated in this order may not be redelegated.

Sources of Authority: Treasury Orders 150-09 and 150-10; Revenue Procedure 2003-35.

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

Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

Enforcement of Report of Foreign and Financial Accounts (FBAR) Requirements

Authority: Except as otherwise set forth in this order, to take any action the Commissioner is authorized to take under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements with respect to enforcement of 31 USC. § 5314, 31 CFR. § 103.24, 31 CFR. § 103.27, and 31 C..R. § 103.32, including, with respect to these provisions, the authority to assess and collect civil penalties under 31 USC. § 5321 and 31 CFR. § 103.57 and to take any other action reasonably necessary for the enforcement of these and related provisions.

Delegated to: Operations Officer, Fraud/BSA, BSA Policy and Operations, CTR Operations.

Redelegation: These authorities may not be redelegated.

Authority: To investigate possible civil violations of the FBAR requirements.

Delegated to: GS-11 Revenue Agents (Small Business/Self-Employed), (Large & Mid-Size Business), and (Tax Exempt and Government Entities); GS-9 Tax Compliance Officers (Small Business/Self-Employed), (Large & Mid-Size Business), and (Tax Exempt and Government Entities); GS-9 Tax Auditors (Small Business/Self-Employed), (Large & Mid-Size Business), and (Tax Exempt and Government Entities); GS-9 Revenue Officers (Small Business/Self-Employed); and GS-11 Indian Tribal Governments Specialists (Tax Exempt and Government Entities).

Redelegation: These authorities may not be redelegated.

Authority: To issue, serve, and recommend enforcement of summonses pursuant to the summons power of 31 CFR. part 103, subpart F.

Delegated to: Director, Fraud/BSA; Area Directors (Small Business/Self- Employed);, Directors, Field Operations (Large & Mid-Size Business); Directors, Examinations (Tax Exempt and Government Entities), Director Indian Tribal Governments (Tax Exempt and Government Entities); Territory Managers (Small Business/Self-Employed), (Large & Mid-Size Business); Area Managers (Tax Exempt and Government Entities).

Redelegation: These authorities may not be redelegated.

Authority: To prepare and file proofs of claims for FBAR penalties and to take any appropriate action to protect the government’s interest in bankruptcy, state and federal receiverships, and other state and federal insolvency actions

Delegated to: GS-9 Bankruptcy Specialist, Insolvency Unit (Small Business/Self-Employed).

Redelegation: These authorities may not be redelegated.

Authority: To make referrals to the Department of Justice for the institution of proceedings for collection, including bankruptcy proceedings, under 31 USC § 5321 pursuant to the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements.

Delegated to: General attorneys (Tax), Senior attorneys and Trial attorneys (Division Counsel, Small Business/Self-Employed), with the approval of Associate Area Counsel (Small Business/Self-Employed).

Redelegation: This authority may not be redelegated.

Authority: To make referrals to the Department of Justice for the institution of proceedings, except for proceedings in collection and bankruptcy, as to any FBAR matter under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements; To provide legal advice and assistance under the Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements.

Delegated to: General attorneys (Tax), Senior attorneys, Special Trial Attorneys and Trial attorneys (Division Counsel, Small Business/Self- Employed, Large & Mid-Size Business, and Tax Exempt & Government Entities), with the approval of Associate Area Counsel (Small Business/Self-Employed, Large & Mid-Size Business, and Tax Exempt & Government Entities).

Redelegation: This authority may not be redelegated.

Authority: To issue administrative rulings under 31 CFR Part 103, Subpart G.

Delegated to: Senior Technical Reviewers and Assistant Branch Chiefs with the Offices of Associate Chief Counsel for matters within their respective jurisdictions.

Redelegation: This authority may not be redelegated.

Authority:Upon request of a person, to provide a pre-assessment hearing and to make the Service’s final administrative determination concerning the existence or amount of an FBAR penalty owed or alleged to be owed by a person, and to provide the hearing required by 31 CFR parts 5 and 900, receive and review evidence, and review the Service’s determination.

Delegated to: Appeals Team Managers.

Redelegation: This authority may not be redelegated.

Authority: To enter into and approve a written agreement with any person relating to the person’s civil liability for an FBAR penalty.

Delegated to: Officials authorized to enter into and approve closing agreements

Redelegation: This authority may not be redelegated.

Source of Authority: Memorandum of Agreement and Delegation of Authority for Enforcement of FBAR Requirements between Financial Crimes Enforcement Network and Internal Revenue Service; Treasury Order 180-01; Treasury Directives 15-41, 34-02; 31 CFR § 5314, 31 CFR § 5321; 31 CFR § 103.24, 31 CFR § 103.27, 31 CFR § 103.32 and 31 CFR § 103.57 and subparts F and G; 31 CFR parts 5 and 900.

This order supersedes Delegation Order 4-35. To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified.

Signed: Linda E. Stiff, Acting Commissioner of Internal Revenue

Designation to Act as Competent or Taxation Authority Under Tax Coordination Agreements and Tax Implementation Agreements with the Possessions of the United States

Authority: To act as competent or taxation authority under the tax coordination agreements and tax implementation agreements with the possessions of the United States, with the responsibility for coordination and liaison of tax administration issues involving the possessions of the United States.

Delegated to: The Director, International (LMSB) (including his/her designee[s]).

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order Nos. 150-10 and 150-39.

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

Signed: Bob Wenzel, Acting Commissioner of Internal Revenue

Formal Written Request for Financial Institution Records where Summons Authority is Not Available.

Authority: To authorize the issuance to a financial institution, when summons authority does not apply, of a formal written request for records relating to financial accounts under 31 CFR Part 14, implementing the formal written request procedures of 12 USC 3402(5) and 12 USC 3408; and to certify that all the requirements of 31 CFR Part 14 have been complied with.

Delegated to: Directors (Large & Mid-Size Business; Small Business/Self-Employed; Tax Exempt & Government Entities; Wage & Investment; and Criminal Investigation); Territory Managers (Large & Mid- Size Business; Small Business/Self-Employed; Wage & Investment); Area Managers (Small Business/Self-Employed; and Tax Exempt & Government Entities); and Special Agents in Charge (Criminal Investigation).

Redelegation: This authority may not be redelegated.

Authority: To serve a formal written request for the production of documents, to make inquiry as may be relevant or material to the production of these documents, and to receive and examine data.

Delegated to: Revenue Agents (Large & Mid-Size Business; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); Revenue Officers (Large & Mid-Size Business; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); Compliance Officers (Large & Mid-Size Business; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); and Special Agents (Criminal Investigation).

Redelegation: This authority may not be redelegated.

Sources of Authority: 31 CFR Part 14; 12 USC 3402(5) and 3408.

To the extent that any action previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified.

Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

Authority to Execute Written Agreements Made Under Announcement 2006-95, Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States

Authority: To execute written agreements, including closing agreements, with any person (or the person or estate for whom he/she acts) to effect final settlement offers, regardless of liability sought to be compromised, made under Announcement 2006-95. This does not include the authority to set aside any written agreement or closing agreement.

Delegated to: Territory and Program Managers, Foreign Resident Compliance Program, LMSB International. This authority is extended only to persons who are assigned permanently to the position of Territory and Program Managers, Foreign Resident Compliance Program.

Redelegation: This authority may not be further redelegated.

Source of Authority: IRC §7121; 26 CFR 301.7121-1(a); Treasury Order No. 150-10; Announcement 2006-95, Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States, 2006-50 I.R.B. 1105 (Dec. 11, 2006), updated by Announcement 2007-28, Extension of Deadline for Settlement Offered to Certain Foreign Embassy Staff, 2007-10 I.R.B. 683 (Mar. 5, 2007).

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

Signed: Kevin M. Brown, Deputy Commissioner for Services and Enforcement

Consolidated Group Matters

Authority: To designate a substitute agent for a consolidated group under certain circumstances as provided in Treasury Regulation § 1.1502- 77.

Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; Team Managers (Large and Mid-Size Business) as to their respective cases; and Group Managers (Small Business/Self- Employed and Tax Exempt and Government Entities) as to their respective cases.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order No. 150-10, I.R.C. § 7701(a), Treasury Regulation § 301.7701-9(c), I.R.C. § 1502, Treasury Regulation § 1.1502-77.

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

Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

Agreements as to Liability for Personal Holding Company Tax (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

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

Delegated to:

Redelegation: This authority may be redelegated only by the Deputy Assistant Commissioner (International), and/or Director, International, District Directors, and/or Area Directors as specified above, who may redelegate to the LMSB Director, Quality Assurance & Performance Management, Deputy Director, International and the Chief, Planning and Special Programs; Chief, Quality Measurement Staff;PSP and Technical Territory and Support managers and Revenue Agents (Reviewers) not lower than GS–11. This authority may not further redelegated.

Sources of Authority: 26 CFR 301.7701–9 and 26 CFR 1.547–2

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 No. 8 (Rev. 10), effective February 22,1991.

Signed: James E. Donelson, Acting Chief Compliance Officer

Extension of Time for Filing Statement of Grounds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

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.

Delegated to: Associate Chief Counsel (International), Regional Counsel and Regional Commissioners.

Redelegation: This authority may be redelegated by the Regional Commissioners to Chief, Quality Measurement Staff and Revenue Agents (Reviewers) not lower than GS-13.

Source of Authority: 26 CFR 1.534-2

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 No. 14 (Rev. 4), effective October 31, 1987.

Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance Officer

Extension of Time to Pay Estate and Gift Taxes

Authority: To grant extensions of time to pay estate and gift taxes, including deficiencies.

Delegated to: Area Directors, Estate and Gift Territory Managers, Technical Support Managers, Chiefs, Service Center Examination Branch (until 09-30-2001, effective 10-01-2001, Examination Operations Manager), Chiefs, Service Center Collection Branch (until 09-30-2001, effective 10-01-2001, Collection Operations Manager), Technical Support Group Managers, Field Director Compliance Services and Chief Compliance Division.

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR 20.6161-1, 26 CFR 20.6161-2, 26 CFR 25.6161-1 and 26 CFR 301.7701-9

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 No. 20 (Rev. 2) effective 11-14-1997 (as amended).

Signed: Bob Wenzel, Deputy Commissioner.

Extension of Time to File Returns and Pay Certain Excise Taxes (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority:To grant extensions of time to file returns and pay taxes respecting telegraph, telephone, radio and cable facilities, and transportation of persons and property, and to make monthly deposits in payment of such taxes.

Delegated to: Assistant Commissioner (International) and District Directors

Redelegation:This authority may not be redelegated.

Sources of Authority:IRC Sections 6081(a) and 6161(a), and Treasury Decision 6025 approved July 3, 1953.

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 No. 21 (Rev. 1), effective May 12, 1986.

Signed: Michael P. Dolan, Deputy Commissioner

Recordkeeping Requirement (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To require any person, by notice served them, to keep records reflecting whether or not the person is liable for tax.

Delegated to: Assistant Commissioner (International) and District Directors.

Redelegation: This authority may be redelegated to Examination and Employee Plans and Exempt Organizations Group Managers.

Source of Authority:IRC Section 6001.

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 No. 24 (Rev. 1) effective May 12, 1986.

Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance

Agreements Treated as Determinations (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To enter into agreements treated as determinations under IRC Section 1313(a)(4).

Delegated to: Chief Counsel; Associate Chief Counsel (International); Regional Counsel: Deputy Assistant Commissioner (International); Assistant District Directors; Division Chiefs, Examination and Employee Plans and Exempt Organizations; Associate and Assistant Chief of Appeals Offices; and Appeals Team Chiefs and team managers as to their respective cases.

Redelegation: This authority may be redelegated only by the Assistant Commissioner (International) and District Directors to the Technical Support Manager; Revenue Agents and Tax Law Specialists (Reviewers) not lower than GS-11 for field examination cases; and Revenue Agents and Tax Technicians (Reviewers) not lower than GS-9 for office examination cases.

Sources of Authority: 26 CFR 301.7701–9 and 26 CFR 1.1313(a)–4

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 No. 35 (Rev. 14) effective February 22, 1991.

Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance Officer

Gasoline and Lubricating Oil Bonds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority is hereby delegated to the Assistant Commissioner (International) and District Directors of Internal Revenue to make final determination as to the amount of bond required to be given by producers or importers of gasoline and manufacturers or producers of lubricating oil under the provisions of section 314.9 of Regulations 44, in cases where the amount of the bond calculated under such section would exceed $30,000.

The authority herein delegated may not be redelegated.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 56, effective December 27, 1957, is superseded.

Signed: James I. Owens, Deputy Commissioner

Notice of Additional Inspection of Books of Account (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To sign the notice to a taxpayer, as required by IRC Section 7605(b), that an additional inspection of the taxpayer’s books of account is necessary after the investigation.

Delegated to: Assistant Commissioner (International); Director, Office of Compliance; Chiefs, Examination and Employee Plans and Exempt Organizations Divisions; and District Directors in districts without an Examination or Compliance Chief.

Redelegation: This authority may not be redelegated.

Sources of Authority:IRC 7605(b) and IRC 7851(b)(3).

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 No. 57 (Rev. 8), effective February 22, 1991.

Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance

Reimbursable Technical Tax Administration Assistance Agreements (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To develop and enter into advance-of-funds or reimbursable technical tax administration assistance agreements with the following:

Delegated to: Assistant Commissioner (International)

Redelegation: This authority may not be redelegated.

Source of Authority: Treasury Order No. 150–10.

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 No. 91 (Rev. 2), effective July 10, 1991.

Signed: James E. Donelson, Acting Chief Compliance Officer

Aggregations (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To consent to the reforming of aggregations by a taxpayer where the taxpayer has formed invalid basic aggregations or made invalid additions to valid or invalid basic aggregations.

Authority: To consent, in the case of oil and gas wells where an invalid aggregation has been formed under IRC section 614(b), to the taxpayer’s request for treatment of all properties included in the aggregation, which fall within a single operating unit, under section 614(d) rather than section 614(b) of the 1954 Code. This authority applies only to taxable years subject to the 1954 Code beginning before January 1, 1964.

Delegated to: Assistant Chief Counsel (Passthroughs and Special Industries), Regional Counsel, Associate and Assistant Chiefs of Appeals Offices, Appeals Team Chiefs and Team Managers as to their respective cases and Examination Division Chiefs in districts.

Redelegation: The above authorities may not be redelegated.

Sources of Authority: 26 CFR 1.614–2(d)(5) and 26 CFR 1.614–3(f)(8)

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 No. 93 (Rev. 9), effective February 22, 1991.

Signed: John Dalrymple, for James E. Donelson, Acting Chief Compliance Officer

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 (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority granted to the Commissioner of Internal Revenue under 26 CFR 1.461–1(e)(3)(ii) 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 ten succeeding taxable years) is hereby delegated to the following officials:

In districts this authority may be redelegated only by District Directors, who may redelegate to the Chief of Review Staff. If there is no Chief of Review Staff, District Directors may redelegate this authority not lower than to GS–11 Revenue Agents and/or equivalent in TE/GE and LMSB Divisions.

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 No. 107 (Rev. 7), issued May 12, 1986

Signed: David G. Blattner, Chief Operations Officer

Authority to Execute and Terminate Average Weight Agreements (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Pursuant to authority vested in the Commissioner of Internal Revenue by 26 CFR 48.4071-2(b), 26 CFR 301.7701-9 and T.D. 8152 there is hereby delegated to the Assistant Commissioner (Examination), the authority to:

This authority may not be redelegated.

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 No. 130 (Rev. 2), issued March 21, 1982.

Signed: David G. Blattner, Chief Operations Officer

Authority to Discharge an Executor From Personal Liability for Certain Income, Estate and Gift Taxes and to Issue Estate Tax Closing Letters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority granted to the Commissioner of Internal Revenue by 26 CFR 301.7701-9, 26 CFR 301.6905-1 and 26 CFR 20.2204 to discharge an executor from personal liability for any deficiency for estate tax, when requested, and from personal liability for the decedent’s income and gift taxes, when requested, is hereby delegated to the Assistant Commissioner (International), District Directors, Service Center Directors and the Director, Austin Compliance Center.

Authority to issue, without request, Estate Tax Closing Letters in accordance with provisions of the Internal Revenue Manual is hereby delegated to the Assistant Commissioner (International), District Directors, Service Center Directors, and the Director, Austin Compliance Center.

The authority delegated herein may be redelegated only by the officials specified in this order and may not be further redelegated.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 134, (Rev. 1) effective May 12, 1986, is superseded.

Signed: Charles H. Brennan, Deputy Commissioner (Operations)

Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers

Pursuant to authority vested in the Commissioner of Internal Revenue, the authority to sign agreements entered into under the provisions of Revenue Procedure 74-6, is hereby delegated to the following officials:

The authority delegated herein may be redelegated by Regional Directors of Appeals and District Directors, and may not be further redelegated.

Delegation Order No. 136 (Rev. 5), effective May 12, 1986, is superseded.

Signed: Charles H. Brennan, Deputy Commissioner (Operations)

Issuance of Transfer Certificates in Certain Estate Tax Cases (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To issue transfer certificates in certain estate tax cases.

Delegated to: Assistant Commissioner (International), District Directors and the Director, Philadelphia Service Center.

Redelegation: The Manager, Estate and Gift Tax group, and may not be further redelegated.

Sources of Authority:26 CFR 301.7701-9 and 26 CFR 20.6325-1(c).

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 No. 144 (Rev. 2), effective March 21, 1986.

Signed: James E. Donelson, Acting Chief Compliance Officer

Foreign Produced Crude Oil (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To determine, as the nationwide authority, intercompany and intracompany transfer prices of foreign produced crude oil and by-products.

Authority:To accept the average freight rate assessment (AFRA) and/or other freight rate determination methods as an intercompany charge for shipping of foreign produced crude oil and by-products.

Delegated to: Regional Commissioner, Midstates Region.

Redelegation: The above authorities may not be redelegated.

Sources of Authority:IRC 7802, 26 CFR 1.482 and Treasury Order 150-10.

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 No. 153 (Rev. 1), effective November 15, 1994.

Signed: John M. Dalrymple, Acting Chief Compliance Officer

Authority to Designate Qualified General Assistance Programs Described in Section 51(d)(6) of the Internal Revenue Code (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Department Order 150-10, authority is hereby delegated as follows — District Directors are authorized to make determinations regarding eligibility as a "qualified" general assistance program as defined in Section 51(d)(6) of the Internal Revenue Code and sign Form 6177, General Assistance Program Determination, for organizations having their principal office within the District Director’sor Division Commissioner’s area of Jurisdiction.

This authority may be redelegated to Taxpayer Service Specialists, Taxpayer Service Representatives, Tax Technicians, Revenue Agents, and Revenue Officers.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 181, effective September 21, 1979, is superseded.

Signed: Charles H. Brennan, Deputy Commissioner (Operations)

Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To issue a notice of the existence of a conflicting claim to the investment tax credit for a film or tape being asserted by another person.

Delegated to:Assistant Commissioner (Examination).

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR 7.48-2(b)(3), Temp. Treas. Reg. Sections 7.48-2(b)(3) and 7.48-2(c)(2).

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 No. 200, effective June 29, 1983.

Signed: James E. Donelson, Acting Chief Compliance Officer

Certain Determinations With Respect to Abusive Tax Shelter Partnerships (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority to make the determination under 26 CFR 301.6231(c)-1 T and 26 CFR 301.6231(c)-2 T that it is highly likely that a person described in section 6700(a)(1) made, with respect to a partnership, (1) a gross valuation overstatement, or (2) a false or fraudulent statement with respect to the tax benefits to be secured by reason of holding an interest in the partnership, that would be subject to a penalty under section 6700 (relating to penalty for promoting abusive tax shelters, etc.), is hereby delegated to the following officials:

The authority to make such determinations may not be redelegated.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 210, effective January 25, 1985, is superseded.

Signed: James I. Owens, Deputy Commissioner

Jeopardy and Termination Assessments (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To make jeopardy and termination assessments.

Delegated to: Director, International District Operations and District Directors.

Redelegation: This authority may be redelegated to the Assistant District Directoror Deputy Director if the District Director or Director has excluded himself/herself from personal involvement due to reasonable cause restrictions imposed by conflict of interest provisions (18 USC Ch. 11) and standards and rules of conduct applicable to Government, Executive Branch, Treasury, and Service employees, or because he/she had access to grand jury information. If the Assistant District Director position does not exist, approval rests with the Division Chiefs in the following order: Compliance, Examination, Collection, Criminal Investigation, and Employee Plans and Exempt Organizations.

If the International officials identified above must exclude themselves from personal involvement, then the personal approval of the Assistant Commissioner (International) or Deputy Assistant Commissioner (International) is required. If all International or District officialsor any officials identified above must exclude themselves from personal involvement, the personal approval of the Chief Compliance Officer or Regional Commissioneror Division Commissioner or Deputy Division Commissioner is required.

Source(s) of Authority: 26 CFR 301.6020-1, 26 CFR 301.6201-1, 26 CFR 301.7701-9, IRC 6861, 6862, 6851, Treasury Order 150-10.

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 No. 219 (Rev. 3), effective March 7, 1994.

Signed: James E. Donelson, Acting Chief Compliance Officer

Certification under IRC Section 552(b) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To certify that certain corporations are excluded from the definition of a "foreign personal holding company."

Delegated to:Chief, Quality Measurement Staff and Chief, Support and Services Branch.

Redelegation: This authority may not be redelegated.

Source of Authority: 26 CFR 1.552-4(a).

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 No. 223, effective March 26, 1987.

Signed: James E. Donelson, Acting Chief Compliance Officer

Consent to Revoke Elections Under IRC Section 897(i) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To consent to revocation of elections made under Section 897(i) of the Internal Revenue Code.

Delegated to: Examination Field Group Managers for cases within their jurisdiction.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order No. 150-10 and 26 CFR 1.897-3(f).

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 No. 224, effective April 24, 1987.

Signed: James E. Donelson, Acting Chief Compliance Officer

Authority of Examination Managers and Supervisors GM-13 and GM-14 in Pre-1983 Non-TEFRA Tax Shelter Cases (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority vested in the Commissioner of Internal Revenue by 26 CFR 301.6020-1, 26 CFR 301.6201-1, 26 CFR 301.7121-1(a), 26 CFR 301.7701-9, and Treasury Department Order No. 150-07, Treasury Department Order No. 150-09, and Treasury Department Order No. 150-10, as revised, is hereby delegated as follows:

The authorities contained in this order are intended to supplement the authorities contained in Delegation Order No. 60 (as revised), Delegation Order No. 66 (as revised), and amends and supplements Delegation Order No. 97 (as revised). The delegation of authority granted herein may not be redelegated.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 225 effective April 6, 1987 is superseded.

Signed: Charles H. Brennan, Deputy Commissioner (Operations)

Settlement Offers and Closing Agreements in CEP Cases Where Appeals has Effected a Settlement (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To accept settlement offers on any issue in a Coordinated Examination Program (CEP) case under their jurisdiction where a settlement (including a hazards settlement) has been effected by Appeals in a previous, subsequent or the same tax period (the settled period) with respect to the same issue of the same taxpayer, or of another taxpayer who was directly involved in the transaction or taxable event. This authority applies regardless of the amount of liability sought to be compromised.

Delegated to: Examination case managers.

Redelegation: This authority may not be redelegated.

No settlement will be made unless all the following factors are present in the tax year currently under Examination jurisdiction:

The above criteria apply to taxpayers "directly involved " in the transaction. Illustrations of a taxpayer "directly involved" in the transaction are as follows:

Authority: To review and approve prior to finalization, the above-proposed settlements in a Coordinated Examination Program case, together with any related closing agreement or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment.

Delegated to: Appropriate Examination branch chiefs.

Redelegation: This authority may not be redelegated.

Authority: To execute closing agreements and/or the Form 870-AD in order to effect any final settlement reached in a Coordinated Examination Program case after review by the appropriate Examination branch chief.

Delegated to: Examination case managers.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Orders 150-07, 150-09 and 150-10, 26 USC 7121 and 26 CFR 301.7121-1.

For settlement authority of Industry Specialization Program and International Field Assistance Specialization Program coordinated issues, see Delegation Order 247. This order supersedes Delegation Order 236 (Rev. 2), effective March 15, 1996.

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

Signed: Michael P. Dolan, Deputy Commissioner

Prudhoe Bay Facilities Future Dismantling Costs (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To determine, as the nationwide authority, the deduction of future dismantling costs of Prudhoe Bay facilities.

District Director determination must be in accord with determinations made by the Regional Commissioner, Midstates Region.

Delegated to: Regional Commissioner, Midstates Region.

Redelegation: This authority may not be redelegated.

Authority: Sole jurisdiction over administrative appeal of all protests to determinations on future dismantling costs of Prudhoe Bay facilities.

Delegated to: Regional Director of Appeals, Midstates Region.

Redelegation: This authority may not be redelegated.

Source(s) of Authority: IRC 7802, 162, 461(a), 26 CFR 1.461-1(a)(2) and Treasury Order 150-10.

This delegation does not extend to cases pending before the United States Tax Court nor those within the jurisdiction of the Department of Justice.

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 No. 240, effective January 10, 1993.

Signed: Michael P. Dolan, Deputy Commissioner

IRS Employees’ Returns Selected for Examination (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To approve survey of IRS employees’ returns selected for examination and assigned to a group. Approval must be in writing and surveys are subject to mandatory review.

Delegated to: Chief, Examination Division in district offices; District director in districts where there are no division chiefs; and Chief, Compliance Division in the service centers.

Redelegation: This authority may be not be redelegated.

Source of Authority: Treasury Order 150-10.

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 244 effective June 8, 1994.

Signed: John M. Dalrymple, for James E. Donelson, Acting Chief Compliance Officer

Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992 ("Agreement" ) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To enter into and approve written agreements with any person relating to federal tax years resolved pursuant to the Agreement, including future tax years to which the Agreement applies.

Delegated to: District Directors, Regional Directors of Appeals, Assistant Regional Directors of Appeals, Chiefs and Associate and Assistant Chiefs of Appeals, and to Appeals Team Chiefs and Team Managers with respect to their team cases, for cases under their jurisdiction (including cases docketed before the United States Tax Court); and to Regional Directors of Appeals, Assistant Regional Directors of Appeals, Chiefs and Associate and Assistant Chiefs of Appeals, in cases docketed before the United States Tax Court other than those referred to above, but only upon the request of the Chief Counsel or delegate of the Chief Counsel.

Redelegation: The authority delegated in this order may not be redelegated, except that District Directors may redelegate their authority, but no lower than the Chief, Quality Review Staff/Section or equivalent level position.

Sources of Authority: 26 CFR 301.7121-1(a); Treasury Order No. 150-07; Treasury Order No. 150-09; and Treasury Order No. 150-10.

This order supplements the authority contained in Delegation Order No. 97 (as revised) and supersedes Delegation Order No. 245, effective May 11, 1995. To the extent that authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.

Signed: Michael P. Dolan, Deputy Commissioner

Authority to Issue and Execute Notices of Determination Concerning Worker Classification Under Section 7436 (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To sign and send to the taxpayer by mail, including by registered or certified mail, any Notice of Determination Concerning Worker Classification Under Section 7436.

Delegated to: District Directors; Service Center Directors; Chiefs, Appeals Offices; Appeals Teams Chiefs (as to their respective cases); Directors, Computer Centers; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Submission Processing Field; Chiefs, Employee Plans and Exempt Organizations; Chiefs, Collections Divisions; and Chief, Examination Divisions.

Redelegation: This authority may be re-delegated by all the above listed officials, except Appeals Team Case Leaders, directly to selected individuals within their functional areas. This authority may not be further redelegated.

Sources of Authority: 26 U.S.C. Section 7436; Treasury Order 150-10; and Section 1454 of the Taxpayer Relief Act of 1997, P.L. 105-34.

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

Signed: Michael P. Dolan Deputy Commissioner

Designated Inspection Sites (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To designate an Inspection Site for Fuel Inspections.

Delegated to: District Directors and in District Examination to the Chief of Division, Chief of Examination Branches, Diesel Compliance Group Managers, and Diesel Compliance Officers.

Redelegation: This authority may not be further redelegated.

Source(s) of Authority: 26 USC 4083(c)(2), 26 CFR 48.4083-1(b)(2), and Treasury Order 150-10.

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

Signed: John M. Dalrymple, for Bob Wenzel, Chief Operations Officer

Authorizing an Alternative Proof of Payment Pursuant to IRS Regulation at 26 C.F.R., § 41.6001-2(a) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: Authority to authorize an alternative proof of payment pursuant to IRS Regulation at 26 C.F.R. § 41.6001-2(a) on behalf of the Commissioner of Internal Revenue.

Delegated to: District Directors of Internal Revenue Service.

Redelegation: This authority may not be redelegated.

Source of Authority: Delegation Order 193 (Rev. 5).

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

Signed: Bob Wenzel, Chief Operations Officer

Authority to Sign Secured Employee Benefits Settlement Agreements

Authority: To accept settlement offers and to execute closing agreements to effect such settlement offers made under Revenue Procedure 99–26, regardless of the amount of the liability sought to be compromised.

Delegated to: The Vacation Pay Issue Specialist.

Redelegation: The authority may not be redelegated.

Authority: In cases under their jurisdiction, to accept to make settlement offers and to execute closing agreements to effect such settlement offers made under Revenue Procedure 99–26 subject to the review and approval by the Vacation Pay Specialist of the settlement offers and closing agreements as proposals with supporting documentation prior to their finalization.

Delegated to: Examination case managers and group managers.

Redelegation: The authority may not be redelegated.

Sources of Authority: Treasury Order Nos. 150-07, 150-09, 150-10, and the authority contained in IRC § 7121 to offer and accept written settlement offers and execute closing agreements, relating to federal tax matters that are the subject of Revenue Procedure 99–26, Secured employee Benefits Settlement Initiative.

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

Signed: Stuart L. Brown, Chief Counsel and Bob Wenzel, Deputy Commissioner (Operations).

Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements Made under the Targeted Jobs Tax Credit Initiative

Authority: In cases under their jurisdiction, to accept or make settlement offers and to execute closing agreements to effect such settlement offers, regardless of liability sought to be compromised, made under Announcement 2000-58, subject to the prior written review and approval by the Retail Industry Technical Advisor (or his or her designee).

Delegated to: Examination Branch Chiefs in the District offices and Territory Managers in Large and Mid-Sized Business and Small Business/Self-Employed divisions.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order Nos. 150-07, 150-09, and 150-10 and the authority contained in IRC §7121 to offer and accept written settlement offers and execute closing agreements, relating to federal tax matters that are the subject of Announcement 2000-58, Targeted Jobs Tax Credit Settlement Initiative, I.R.B. 2000-30 (July 24, 2000).

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

Signed: Stuart L. Brown, Chief Counsel, and Bob Wenzel, Deputy Commissioner