This IRM contains all of the Delegation Orders related to Special Topics activities. 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 1.2.52 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 1.2.52-1 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 Approve Awards Under IRC 7623(a)

Authority: To approve awards for information relating to violations of the Internal Revenue laws.

Delegated to: Director, Whistleblower Office.

Redelegation: This authority may not be redelegated.

Sources of Authority:IRC 7623(a); 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. Delegation Order 25-7, dated February 28, 2005, is obsolete as of July 1, 2008.

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

Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters

Authority: To refer matters to and authorize commencement of actions by the Department of Justice in cases where the Internal Revenue Service has filed a Proof of Claim for less than $1 million or has not filed a Proof of claim in U.S. Bankruptcy Court:

Delegated to: Insolvency Managers (Small Business/Self-Employed), GS-11 Insolvency and Technical Services Advisors (Small Business/Self-Employed); GS- 9 Bankruptcy Specialists (Small Business/Self-Employed); and GS-11 Technical Services Reviewers (Small Business/Self-Employed).

Redelegation: This authority may not be redelegated.

Sources of Authority: General Counsel Order No. 4, CCDM (30)310, and 26 CFR 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 249 effective March 19, 1997.

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

Payment of Claims for Damages and Attorneys’ Fees Resulting from Violations of the Automatic Stay and Discharge Injunctions of the Bankruptcy Code

Authority: To consider and make recommendations on claims for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws.

Delegated to: Chief, Local Insolvency Unit (Small Business/Self- Employed).

Redelegation: This authority may not be redelegated.

Authority: To approve, adjust, and pay claims of $1,000 or less for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws.

Delegated to: Small Business/Self-Employed Insolvency Area Managers and Operations Manager for Centralized Insolvency location.

Redelegation: This authority may not be redelegated.

Authority: To approve, adjust, and pay claims over $1,000 for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws. Any claim for more than $1,000 must be referred to Associate Area Counsel (Small Business/Self-Employed) for a legal opinion prior to its final disposition.

Delegated to: Small Business/Self-Employed Insolvency Territory Managers and Operations Manager for Centralized Insolvency location, except that the authority to approve, adjust and pay claims over $1,000, contrary to the legal opinion of Associate Area Counsel (Small Business/Self-Employed) is reserved for Insolvency Area Managers and Centralized Insolvency Operations Manager.

Redelegation: This authority may not be redelegated.

Authority: To reject any claim for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws. However, any rejected claim, regardless of dollar amount, must be referred to Associate Area Counsel (Small Business/Self-Employed) for a legal opinion prior to its final disposition.

Delegated to: Small Business/Self-Employed Insolvency Territory Managers and Centralized Insolvency Operations Manager; except that, only the Insolvency Area Manager or Centralized Insolvency Operations Manager may reject the claim if Associate Area Counsel (Small Business/Self-Employed) renders a legal opinion advising that the claim be approved.

Redelegation: This authority may not be redelegated.

Sources of Authority: 31 U.S.C. § 1304; 11 U.S.C. § 362, 11 U.S.C. § 524; IRC § 7433 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. 254 dated July 22, 1998.

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

Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions

Authority: To determine the period during which taxpayers affected by a disaster or a terrorist or military action may receive relief from certain filing, paying, and other deadlines required by the Internal Revenue Code, Treasury regulations, and other IRS guidance. This period will be referred to as the "disaster relief period." Unless otherwise noted in this order, the disaster relief period may not exceed 180 days from the date the disaster, or terrorist or military action occurred.

Authority: To grant extensions of time to file any return of income tax, estate tax, gift tax, generation-skipping transfer tax, employment tax or excise tax (other than firearms tax, harbor maintenance tax, and alcohol and tobacco tax), to taxpayers affected by a disaster or a terrorist or military action.

Authority: To grant extensions of time to pay any income tax, estate tax, gift tax, generation-skipping transfer tax, employment tax or excise tax (other than firearms tax, harbor maintenance tax, and alcohol and tobacco tax), to taxpayers affected by a disaster or a terrorist or military action.

Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely filed any return of income tax, estate tax, gift tax, generation-skipping transfer tax, employment tax or excise tax (other than firearms tax, harbor maintenance tax, and alcohol and tobacco tax). The delegation of authority under this section for these acts is limited to specifying an additional period of time to file returns that would otherwise not qualify for an extension of time to file under IRC § 6081 because the returns were already on an extension that expired prior to the end of the disaster relief period.

Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely filed any return of income tax, estate tax, gift tax, generation-skipping transfer tax, employment tax or excise tax (other than firearms tax, harbor maintenance tax, and alcohol and tobacco tax). The delegation of authority under this section for these acts is limited to specifying an additional period of time to file returns that would otherwise not qualify for an extension of time to file under IRC § 6081 because the returns were already on an extension that expired prior to the end of the disaster relief period.

Authority: To specify a period of time under of IRC § 7508A that will be disregarded in determining the amount of interest, the failure-to-file penalty, or the failure-to-pay penalty due from a taxpayer affected by a Presidentially declared disaster or a terrorist or military action. The authority delegated under this section includes the authority to abate any amount of interest, the failure-tofile penalty, or the failure-to-pay penalty that may be assessed for the specified disaster relief period. The authority delegated under this section to determine the period to be disregarded in determining the amount of interest and penalty is limited to the disaster relief period.

Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely:

Authority: To grant relief up to 180 days after the last day of a period to perform an act that is part of an IRC § 1031(a)(3) deferred like-kind exchange or a transaction authorized under Revenue Procedure 2000-37, 2000-2 C.B. 308, modified by Revenue Procedure 2004-51, 2004-33 I.R.B. 294.

Delegated to: Director, Communication, Liaison & Disclosure (Small Business/Self-Employed Division).

Redelegation: These authorities may not be redelegated.

Source(s) of Authority: IRC § 6081, IRC § 6161, IRC § 7508A, Treasury Order 150-10.

To the extent authority previously exercised consistent with this delegation order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 25-11.

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

Third Party Contact Jeopardy or Reprisal Determination

Authority: To determine for good cause shown that providing the taxpayer with general notice or notice of specific third party contacts would jeopardize collection of any tax or may involve reprisal against any person.

Delegated to: Deputy Tax Attaches, Industry/Field Specialists Directors, International Director, Field Operations Directors, Field Specialists Program Managers, Internal Revenue Agent/Field Specialists, Audit Accounting Aides, Internal Revenue Agents, Estate Tax Attorneys, Estate Tax Examiners, Examination Aides, Appeals Team Case Leaders, Appeals Officers, Settlement Officers, Tax Auditors, Revenue Officers, Tax Law Specialists, Tax Compliance Officers, Tax Examiners GS-4 and above, Revenue Officer Aides GS-5 and above, Senior Analysts in the Office of Tax Shelter Analysis, Correspondence Examination Technicians GS-5 and above, ACS Collection Representatives GS-5 and above, Tax Resolution Representatives, Indian Tribal Government Specialists, and the Chief Counsel.

Redelegation: This authority may not be redelegated except to subordinates of the Chief Counsel by the Chief Counsel.

Sources of Authority: IRC § 7602(c)(3)(B); Section 3417, Internal Revenue Service Restructuring and Reform Act of 1998.

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 259 effective January 1, 1999 (as amended).

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

Summonses, Oaths, Certifications, and Related Functions

Authority: To issue, serve and enforce summonses, to set the time and place for appearance, to take testimony under oath of the person summoned, to receive and examine data produced in compliance with the summons, and to perform other related duties described in Internal Revenue Code Sections 7609(f), (g) and (i)(2).

Delegated To: All District Directors and the following, when the proper name(s) of the taxpayer(s) is not identified because unknown or unidentifiable (hereinafter called a "John Doe" summons): Assistant Chief Inspector (Internal Security), Regional Inspectors, Director (International District Operations), Director (International Programs), and Chiefs of Divisions (District Criminal Investigation, Collection, Examination, and Employee Plans and Exempt Organizations).

Redelegation: This authority may not be redelegated.

Authority: To issue summonses except " John Doe" summonses, and to perform other related functions as stated in Authority 1 of this Order.

Delegated to: Assistant Regional Inspectors (Internal Security), Director, Office of Investigations and Technology, Special Agents, and Group Managers (including large case managers) in District Collection, Examination, and Employee Plans and Exempt Organizations.

Redelegation: This authority may not be redelegated.

Authority: To issue summonses except " John Doe" summonses, and to perform other related functions as stated in Authority 1 of this Order except that on a summons to a third party witness, the issuing officer's manager, or any supervisory official above that level, has authorized the issuance of the summons in advance (evidenced by the supervisor's signature on the summons, or by a statement on the summons, signed by the issuing officer, that he/she had prior authorization to issue the summons and stating the name and title of the authorizing official and date of authorization).

Delegated to: Internal Revenue Agents, Estate Tax Attorneys, Estate Tax Examiners, Revenue Service and Assistant Revenue Service Representatives, Tax Auditors, Revenue Officers, GS–9 and above, Tax Law Specialists, and Compliance Officers.

Redelegation: This authority may not be redelegated.

Authority: To serve summonses whether issued personally or by another official.

Delegated to: Each of the officers/employees listed in the delegated portion for Authorities 1, 2 and 3 (paragraphs 2, 5 and 8) of this Order, Revenue Officers, Tax Examiners, GS–5 and above (whose duties include contacting taxpayers in person), Revenue Officer Aides, GS–5 and above, Tax Fraud Investigative Aides, GS–5 and above, and Internal Security Inspectors.

Redelegation: This authority may not be redelegated.

Authority: To designate any of the following officers/employees as the individual before whom a summoned person shall appear, and for the designated individual to take testimony under oath of the person summoned, to set the time and place of examination and to receive and examine data produced in compliance with the summons:

Delegated to: Each of the officers/employees listed in the delegation portion for Authorities 1, 2 and 3 (paragraphs 2, 5 and 8) of this Order.

Redelegation: District Directors, Submission Processing Field Directors, Compliance Services Field Directors, Account Management Field Directors, Regional Inspectors and the Director, Office of Investigations and Technology and/or SB/SE, W&I, LMSB, and CI Directors of Field Operations; LMSB Director, Field Operations, Director, Field Specialists and Director, International; Directors, Federal, State and Local Governments and Indian Tribal Governments; Field Operations Managers and Area Managers in TE/GE may redelegate this authority to student trainees (Revenue Officer), (Internal Revenue Agent), (Special Agent), (Internal Audit), and (Internal Security), and Examination Aides, Tax Fraud Investigative Aides and Revenue Officer Aides, provided each student trainee or aide receives appropriate supervision from a Revenue Officer, Tax Auditor, Internal Revenue Agent, Special Agent, Internal Auditor or Internal Security Inspector, as applicable.

Authority: To administer oaths and affirmations and to certify to those papers when necessary except that the authority to certify shall not apply to papers or documents whose certification is authorized by separate order or directive.

Delegated to: Each of the officers/employees listed in delegation portion for Authorities 1, 2, 3 and 5 (paragraphs 2, 5, 8, and 13) of this Order except for the following: Tax Examiners and Tax Fraud Investigative Aides (Authority 5) are not designated to administer oaths or to perform the other functions mentioned in these paragraphs. They may, however, certify the method and manner of giving notice after serving summonses

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR 301.7602–1(a) and (b), 301.7603–1, 301.7604–1, 301.7605–1(a), 301.7622–1, IRC 7609, 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. 4 (Rev. 22), effective August 18, 1997.

Signed: Bob Wenzel, Deputy Commissioner.

Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection Under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes (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 Treasury Order 150–10; 26 USC 6229; 26 CFR 301.6501(c)–1; 26 CFR 301.6502–1; 26 CFR 301.6901–1(d); and 26 CFR 301.7701–9; the authority to sign all consents fixing the period of limitations on assessment or collection is delegated to the following officials:

This authority may be redelegated but not below the following levels for each activity:

No authority is delegated under this Order to the District Counsel.

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

Delegation Order No. 42 (Rev. 27), effective October 19, 1994, is superseded.

Signed: Phil Brand, Chief Compliance Officer

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

Authority: To sign proofs of claim and other documents asserting tax obligations (including taxes, penalties and interest) for payment in any proceeding under the Bankruptcy Act or Code and any receivership, corporate dissolution, decedent's estate case or an insolvency proceeding under state or Federal law.

Delegated to: GS–11 and above Technical Support employees, GS–9 and above bankruptcy specialists, GS–8 and above supervisors responsible for proof of claim preparation.

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR § 301.7701–9 and 26 CFR § 301.6871.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes order No. 51 (Rev. 8), effective November 8, 1995.

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

Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns (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 1.6081–1, 26 CFR 20.6081–1 and 26 CFR 301.7701–9 to grant extensions of time to file income and estate tax returns, is hereby delegated to the Assistant Commissioner (International), Deputy Assistant Commissioner (International), District Directors, Assistant District Directors, Service Center Directors and Assistant Service Center Directors, Director, Austin Compliance Center and Assistant Director, Austin Compliance Center.

The authority delegated herein for estate tax returns may be redelegated, but not below:

The authority delegated herein for income tax returns may be redelegated, but not below:

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 116 (Rev. 6), effective May 12, 1986, is superseded.

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

Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority to :Initiate investigations of financial institutions other than banks and brokers or dealers in securities, as referenced in 31 CFR 103.46(a)(1) through (a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48).

Delegated to: Director, National Operations Division (Criminal Investigation) and Chiefs, Criminal Investigation.

Redelegation: This authority may not be redelegated.

Sources of Authority: 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c).

Authority to: Initiate investigations of banks and brokers or dealers in securities referenced in 31 CFR 103.46(a)(1) through 103.46(a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48).

Delegated to: Assistant Commissioner (Criminal Investigation).

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, Memorandum of Understanding approved September 6, 1985 and Clarification of Memorandum approved January 29, 1986, between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service, and 26 CFR 301.7701-9(c).

Authority to:

Delegated to: Director, Detroit Computing Center.

Redelegation: This authority may be redelegated by the Director, Detroit Computing Center, but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service approved September 6, 1985.

Authority to: Enforce the compliance aspects of 31 CFR 103.22(b), (c), (d), (e), and (f) regarding exemptions.

Delegated to: Assistant Commissioner (Examination).

Redelegation: This authority may be redelegated by the Assistant Commissioner (Examination)and/or SB/SE Director of Compliance, but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

Authority to: Assure compliance with the requirements of 31 CFR Part 103 by all banks not currently examined by Federal supervisory agencies for safety and soundness.

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

Redelegation: This authority may be redelegated by the officials above (replaces "District Directors and the Assistant Commissioner (International)" , but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service approved September 6, 1985.

Authority to: Assure compliance with the requirements of 31 CFR Part 103 by those financial institutions not referenced in 31 CFR 103.46(a)(1) through (a)(6).

Delegated to: Assistant Commissioner (Examination) and Chiefs, Examination Division.

Redelegation: This authority may be redelegated by the above officials (replaces "the Assistant Commissioner (Examination) and Chiefs, Examination Division," ) but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

Authority to: Disseminate copies of the reports required by the Department of the Treasury regulations (31 CFR Part 103), issued to implement 31 U.S.C. 5319, subject to the Dissemination Policies and Guidelines for the Release of Information Reported under the Provisions of the Bank Secrecy Act issued by the Assistant Secretary of the Treasury (Enforcement).

Delegated to: Assistant Commissioner (Criminal Investigation); District Directors and Assistants; Special Assistant for Enforcement, Detroit Computing Center; Chiefs, Criminal Investigation Division; and Assistant Commissioner (International) as it relates to tax treaty partners or tax executive agreements.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

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

Cost of Complying With a Summons (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To obligate appropriated funds for payment of search costs, reproduction costs and transportation costs on connection with third party summonses.

Delegated to: Chief Inspector; Assistant Commissioner (International); Regional Commissioners; Assistant Commissioner.

Redelegation: This authority may be redelegated subject to constraints the officials deem appropriate. The Chief Inspector may redelegate to Assistant Regional Inspectors (Internal Security), Director, Office of Investigations, and Assistant Chief Inspector, Internal Security. The Regional Commissioners may redelegate to the District Directors. The Assistant Commissioner (International) and District Directors may further redelegate to subordinate employees subject to any constraints they may impose. The Assistant Commissioner (Criminal Investigation) may redelegate to Directors of Investigations.

Sources of Authority: Treasury Order 150-10, Comptroller General B-158810 (October 22, 1976) [56 Comp. Gen. 36(1976)] and (effective after February 28, 1977) IRC 7610, as enacted by the Tax Reform Act of 1976 (Public Law 94-455, Section 1205, 90 Stat. 1699, 1702 (as amended).

To the extent that the authority previously experienced consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 178 (Rev. 5), effective October 4, 1990.

Signed: James E. Donelson, Acting Chief Compliance Officer

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

Authority: To issue Formal Document Requests and to perform other related functions.

Delegated to: Special agents; revenue agents; revenue officers; tax auditors; tax law specialists; attorneys estate tax; estate tax examiners; tax examiners in the correspondence examination function; revenue representatives; office collection representatives; internal auditors and internal security inspectors; investigators (Internal Security); Internal Security assistants; revenue service representatives and assistant revenue service representatives.

Redelegation: This authority may not be redelegated.

Source(s) of Authority: 26 CFR 301.7602-1 and IRC 982.

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. 213 (Rev. 2) effective October 4, 1990.

Signed: John M. Dalrymple, Acting Chief Compliance Officer