96-388. Delegation of Authority

[Federal Register Volume 61, Number 7 (Wednesday, January 10, 1996)]
[Notices]
[Pages 763-764]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-388]



-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 239 (Rev. 1)]


Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of authority.

-----------------------------------------------------------------------

SUMMARY: The Commissioner, Internal Revenue Service, amends Delegation 
Order 239 to clarify that the Taxpayer Ombudsman is delegated the 
authority to issue Taxpayer Assistance Orders (``TAO'') to intervene on 
behalf of taxpayers and take positive action with respect to taxpayer 
cases.
    The Commissioner further amends Delegation Order 239 to direct the 
Ombudsman to prepare an annual report of the most serious problems 
taxpayers face when conducting business with the IRS and to suggest 
administrative and legislative solutions to these problems, if 
applicable.
    Finally, Delegation Order 239 is further amended to give the 
Ombudsman the authority to establish a system to track the response of 
IRS officials to the administrative problems identified in the 
Ombudsman's annual report.

 
[[Page 764]]

EFFECTIVE DATE: January 5, 1996.

FOR FURTHER INFORMATION CONTACT: Doug Peterson, C:PRP, Room 1027, 1111 
Constitution Avenue, NW., Washington, DC 20224, 202-622-4315 (not a 
toll-free call).

Amendment of Delegation Order 239

    The Commissioner in Delegation Order 239 delegated to the Taxpayer 
Ombudsman the authority to issue TAOs in addition to the situations 
specified in section 7811 of the Internal Revenue Code. The 
Commissioner wishes to amend Delegation Order 239 to clarify that such 
authority gives the Taxpayer Ombudsman the ability to intervene on 
behalf of taxpayers to take positive action with respect to taxpayers' 
cases. Thus, for example, the Ombudsman may issue a TAO to speed a 
refund to a taxpayer to relieve severe financial hardship on the part 
of the taxpayer. Likewise, the Ombudsman may issue a TAO to stay an 
enforcement action to ensure review of whether such action is 
appropriate.
    The Commissioner also amends Delegation Order 239 to direct the 
Ombudsman to prepare an annual report of the most serious problems 
taxpayers face when conducting business with the Service and to suggest 
administrative and legislative solutions to these problems, if 
applicable. The purpose of the annual report is to provide an 
independent mechanism to identify and resolve the problems taxpayers 
may encounter with the Service.
    The Commissioner also hereby delegates to the Ombudsman the 
authority to establish a system to track the Service's response to 
administrative changes suggested in the Ombudsman's report. The 
tracking system should identify which IRS official ideally should 
respond to the suggestion and how that official responded. 
Additionally, the Ombudsman's annual report should include a section 
detailing this information concerning the Service's response to any 
administrative changes suggested in the prior year's report.

    Dated: January 5, 1996.
Margaret M. Richardson,
Commissioner.
[FR Doc. 96-388 Filed 1-9-96; 8:45 am]
BILLING CODE 4830-01-U