This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process. Whether or not the numbers have changed, each Delegation Order is categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Delegation Orders. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.

Any Delegation Orders approved after this revision of IRM 1.2.47 can be found on the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Recently Approved 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 1.2.47-1 for a listing of Delegation Orders by new number, old number and title.

Appeals’ Review of Penalty Cases

Authority: To settle appeals of assessed penalties not exceeding $25,000, in the aggregate, in nondocketed penalty cases when the taxpayer does not agree with determinations made by the Area Director; Territory Manager; Customer Service Center Director; Accounts Management Field Director; Field Director, Campus Compliance Services; Director, Specialty Programs; Assistant Commissioner (International); and/or under the jurisdiction of a Division Commissioner of the following liabilities, qualifications, statuses or classifications, and the taxpayer requests consideration by Appeals.

Delegated to: Tax Specialists (Appeals Service Center Programs), Tax Specialists (Appeals Campus Programs/Bilingual, Spanish), and Appeals Service Center Program Specialists.

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 C.F.R. 301.7701-9 and Treasury Order 150-10.

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

The authority in this order supplements the authorities in Delegation Order number 66 (Rev. 15).

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

Authority to Decide Appeals of Participation Denial and Sanctions in the Internal Revenue Service e-file Program

Authority: To make final agency decisions on an applicant’s appeal of its denial of participation in the IRS e-file program and on an authorized IRS e-file provider’s appeal of recommended sanction under the IRS e-file program, as set forth in Rev. Proc. 2000-31 (or successor Revenue Procedures) and related publications.

Delegated to: Appeals Team Managers.

Redelegation: No redelegation under this order is permitted except by the Chief Appeals in writing.

Sources of Authority: Treasury Order 150-10; IRC § 6011, IRC § 6012, IRC § 6061.

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

Signed: Mark W. Everson, Commissioner

Appeals Functions. Settlement of Cases Docketed in the United States Tax Court (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

With respect to cases docketed in the United States Tax Court, the authority vested in the Commissioner of Internal Revenue by 26 CFR 301.6020–1, 26 CFR 301.6201–1, 26 CFR 301.7701–9, and Treasury Department Order No. 150–10 is hereby delegated and pursuant to the authority vested in Chief Counsel for the Internal Revenue Service by General Counsel Legal Division Order No. 4 it is hereby delegated:

The authority of Chief Counsel’s delegate to redelegate is contained in Chief Counsel’s Order No. 1030.1B, issued July 2, 1978.

To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. Delegation Order No. 60 (Rev. 6), effective May 12, 1986, is superseded.

Signed: David L. Jordan, Acting Chief Counsel; signed: Michael P. Dolan, Deputy Commissioner

Authority of Appeals in Protested and Tax Court 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 301.7701–9 and Treasury Order No. 150–10, is hereby delegated as follows:

The delegates in paragraph 1 above are authorized to represent the Commissioner in determining liability, qualification, exempt status, or foundation classification for the following types of cases not docketed in the United States Tax Court where the taxpayer does not agree with the determination made by the District Director, Service Center Director,Customer Service Center Director, Accounts Management and Compliance Services Directors; Austin Compliance Center, Director, or by the Assistant Commissioner (International), and/or under the jurisdiction of a Division Commissioner, and the taxpayer requests consideration by the Regional Director of Appeals and/or by the Directors, Appeals Operating Units:

In certain instances such as cases arising from the Examination function or cases in which a National Office technical advice covers only a portion of the qualification issue of an employee plan, Appeals officials will have jurisdiction over the proposed action where the National Office has issued a ruling or technical advice on the case with respect to exempt status, or foundation classification, or qualification.

If the Appeals proposed disposition is contrary to the National Office ruling or technical advice on the case with respect to exempt status, foundation classification, or qualification, the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissioner ; the Deputy Associate Chief Counsel (Domestic); or the Deputy Associate Chief Counsel (Passthroughs and Special Industries) in Code Section 521 cases, will make the final decision.

The delegates in 2 above are also authorized to enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of such person (or with the person or estate for whom he or she acts) in cases under their jurisdiction, but not to set aside any closing agreement.

The authorities delegated to the regional delegates do not include authority to:

If the coordinating official has not concurred in any case involving an Appeals Coordinated Issue, the Regional Director of Appeals and/or Director, Appeals Operating Unit in the region and/or areahaving jurisdiction over the case makes the final determination as to the disposition of the Appeals Coordinated Issue. This paragraph does not apply in the event of a final decision made by the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissioner; the DeputyAssociate Chief Counsel (Domestic); or the Deputy Associate Chief Counsel (Passthroughs and Special Industries) as referred to in paragraph 2(c) of this Order. This authority may not be redelegated.

In some instances, Counsel may want to designate a case, under Appeals jurisdiction, for litigation that contains an industry-wide issue. Generally, the designation for litigation will not preclude the settlement of either other cases involving the issue, or the nonindustry-wide issues in a designated case. A determination that a case is selected for litigation will be made by the Deputy Associate Chief Counsel (Domestic Field Service), or the Deputy Associate Chief Counsel (International), or Operating Division Counsel (Tax Exempt and Government Entities), with the concurrence of the Deputy Associate Chief Counsel having jurisdiction of the industry-wide issue or issues presented by the Operating Division Counsel (LMSB, SB/SE). In addition, irrespective of the Counsel Office making the determination, such determination shall be made with the concurrence of the National Director of Appealsand/or Chief, Appeals in nondocketed cases or after consultation with the National Director of Appealsand/or Chief, Appeals in docketed cases. The Regional Director of Appeals and/or Director, Appeals Operating Unit having jurisdiction over the case will be notified about the designation for litigation.

In any case not docketed in the Tax Court in which a notice of deficiency was issued by a District Director, the Assistant Commissioner (International), a Service Center Director, Customer Service Director; Submission Processing Director, Accounts Management and Compliance Services Directors ; or by the Austin Compliance Center Director, the Regional Director of Appealsand/or Director, Appeals Operating Unit may relinquish the requested jurisdiction by waiver to that official. No such waiver shall be made in any case in which:

Notwithstanding any such waiver, upon filing of a petition with the Tax Court, jurisdiction shall revest in the Regional Director of Appeals and/or Director, Appeals Operating Unit.

The authority to make and subscribe to a return under Code Section 6020 is delegated to Appeals Officers and Settlement Officers.

The Regional Director of Appeals and/or Director, Appeals Operating Unit may redelegate to Appeals Officers and Settlement Officers the authority to settle appeals of assessed penalties. No other authorities delegated in this Order may be redelegated.

In conformity with the provisions of Delegation Order No. 60 (as revised), in each income, excise, profits, estate, and gift tax case docketed in the United States Tax Court, the Regional Directors of Appeals, Chiefs, Assistant Chiefs, and Associate Chiefs of Appeals Offices, and Appeals Team Chiefs and Team Managers as to their respective cases, are authorized to perform those functions delegated in that Order. The authorities contained in this Order are intended to supplement the authorities contained in Delegation Order No. 60 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Commissioner’s Delegation Order No. 66 (Rev. 14) and Chief Counsel Directives Manual (30)330:(2) which became effective February 22, 1991.

Signed: David G. Blattner, Chief Operations Officer

Closing Agreements Concerning Internal Revenue Tax Liability (Updated 10-02-2000 to reflect additional new organizational titles required by IRS Modernization.)

Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts) in respect to any prospective transactions or completed transactions if the request to the Chief Counsel for determination or ruling was made before any affected returns have been filed. This does not include the authority to set aside any closing agreement.

Delegated to: Chief Counsel in cases under his/her jurisdiction.

Redelegation: This authority may be redelegated no lower than Deputy Associate Chief Counsels for cases under their respective jurisdictions and to Assistant Chief Counsels for cases under their respective jurisdictions that do not involve precedent issues.

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

Delegated to: Associate Chief Counsels and Assistant Commissioners (Examination) and (international) for matters under their respective jurisdictions.

Redelegation: The authority delegated to Associate Chief Counsels may be redelegated, by Deputy Chief Counsel, to Deputy Associate Chief Counsels. The authority delegated to Assistant Commissioners (Examination) and (International) may be redelegated, respectively, to Deputy Assistant Commissioners (Examination) and (International).

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

Delegated to: Assistant Commissioner (International).

Redelegation: This authority may be redelegated to Deputy Assistant Commissioner (International).

Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts). This does not include the authority to set aside any closing agreement.

Delegated to: Assistant Commissioner (Employee Plans and Exempt Organizations) in cases under his or her jurisdiction.

Redelegation: This authority may be redelegated to special assistants and division directors reporting directly to the assistant commissioner.

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

Delegated to:In cases under their jurisdiction (but excluding cases docketed before the United States Tax Court), Assistant Commissioner (International); regional commissioners; regional counsel; regional chief compliance officers; service center directors; district directors; regional directors of appeals; assistant regional directors of appeals; chiefs and associate chiefs of appeals offices; and appeals team chiefs with respect to their team cases.

Redelegation: Service center directors may redelegate this authority no lower than Chief, Examination Support Unit, with respect to agreements concerning the administrative disposition of certain tax shelter cases, and no lower than Chief, Windfall Profit Tax Staff, Austin Service Center, with respect to entering into and approving a written agreement with the Tax Matters Partner/Person (TMP) and one or more partners or shareholders with respect to whether the partnership or S corporation, acting through its TMP, is duly authorized to act on behalf of the partners or shareholders in the determination of partnership or S corporation items for purposes of the tax imposed by Chapter 45, and for purposes of assessment and collection of the windfall profit tax for such partnership or S corporation taxable year.

The Assistant Commissioner (International) and district directors may redelegate this authority no lower than Chief, Quality Review Staff/Section with respect to all matters, and not below Chief, Examination Support Staff/Section, or Chief, Planning and Special Programs Branch/Section, with respect to agreements concerning the administrative disposition of certain tax shelter cases, or Chief, Special Procedures function, with respect to the waiver of right to claim refunds for those responsible officers who pay the corporate liability in lieu of a trust fund recovery penalty assessment under IRC 6672.

Authority:In cases under their jurisdiction docketed in the United States Tax Court and in other Tax Court cases upon the request of Chief Counsel or his/her delegate, to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts), but only in respect to related specific items affecting other taxable periods. This does not include the authority to set aside any closing agreement.

Delegated to: Associate Chief Counsels; Assistant Commissioners (Employee Plans and Exempt Organizations) and (International); regional commissioners; regional counsel; regional directors of appeals; assistant regional directors of appeals; chiefs and associate chiefs of appeals offices; and appeals team chiefs with respect to their team cases.

Redelegation: This authority may not be redelegated.

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

Delegated to: Assistant Commissioner (International)

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR 301.7121–1(a); Treasury Order No. 150–07; Treasury Order No. 150–09; and Treasury Order No. 150–17, subject to the transfer of authority covered in Treasury Order No. 120–01, as modified by Treasury Order No. 150–27, as revised.

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. 97 (Rev. 33), which was effective March 15, 1996.

Signed: Michael P. Dolan, Deputy Commissioner

Authority of Appeals in Termination Assessments of Income Tax and Jeopardy Assessments (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 under 26 CFR 301.6020-1, 26 CFR 301.6201-1, 26 CFR 301.7701-9 and Treasury Order 150-10, authority is hereby delegated to the Chief Counsel, Regional Counsel, Regional Director of Appeals, Assistant Regional Director of Appeals, each Chief, and Associate Chief, Appeals Office, to determine final disposition of requests for administrative reviews in termination assessments of income tax and jeopardy assessment cases.

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. Delegation Order No. 160 (Rev. 5), effective October 31, 1987, is superseded.

Signed: Michael P. Dolan, Deputy Commissioner

Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532 (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority vested in the Commissioner of Internal Revenue, the Assistant Commissioner (International), District Directors and Assistant Regional Commissioners by 26 CFR 301.6511(c)-1(d), extension of time by agreement to file claim for credit or refund, 26 CFR 301.6532-1(b), period of limitation on suits by taxpayers, and 26 CFR 301.7701-9, is delegated to the Chief Counsel, Regional Counsel, and Regional Directors of Appeals.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 171 (Rev. 1), issued March 21, 1982, is superseded.

Signed: James I. Owens, Deputy Commissioner

Coordination of Certain Issues Before Approval of Settlement or Other Disposition in Appeals (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To designate certain Regional Directors of Appealsand/or Directors, Appeals Operating Units to coordinate Appeals Coordinated issues. An Appeals Coordinated Issue is an issue of wide impact or importance frequently involving an entire industry or occupational group, large groups of partners, shareholders, creditors, beneficiaries, employees, contractors, or other parties, which the National Director of Appeals and/or Chief, Appeals identifies for coordination because of the need or desirability for consistent treatment by the Internal Revenue Service.

Delegated to: The National Director of Appeals.

Redelegation: This authority may not be redelegated.

Authority: To concur in the disposition of an Appeals Coordinated Issue as proposed by the appeals office having jurisdiction over a case containing such an issue. To assist, guide, and advise the appeals office having jurisdiction over such issue toward effecting proper disposition thereof.

Delegated to: The designated Regional Director of Appeals.

Redelegation: The designated Regional Director of Appealsand/or Directors, Appeals Operating Units may redelegate to an Assistant Regional Director of Appeals or an Appeals Office Chief.

Source of Authority: Treasury Order 150-10.

To the extent that authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 179 (Rev. 1), effective September 15, 1994.

Signed: Michael P. Dolan, Deputy Commissioner

Abate Interest on Erroneous Refunds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To abate interest on erroneous refunds under IRC Section 6404(e)(2).

Delegated to: Chiefs of Appeals, Division Chiefs of Examination, Collection, Employee Plans and Exempt Organizations, Compliance, and Tax Accounts.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order 150-10 and 26 CFR 301.6404.

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. 231 (Rev. 3), effective November 10, 1995.

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