96-389. Delegation of Authority

[Federal Register Volume 61, Number 7 (Wednesday, January 10, 1996)]
[Notices]
[Page 764]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-389]



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

DEPARTMENT OF THE TREASURY
[Delegation Order No. 232 (Rev. 2)]


Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of authority to rescind TAOs.

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

SUMMARY: The Commissioner, Internal Revenue Service is issuing this 
Delegation Order to limit the modification or rescission of Taxpayer 
Assistance Orders (``TAO'') to the Commissioner, Deputy Commissioner or 
Taxpayer Ombudsman. The Ombudsman's Delegation Order 232 (Rev. 1) 
providing more expansive rescission authority is hereby superseded.

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).

Authority to Modify or Rescind Taxpayer Assistance Orders (TAO)

    Section 7811 of the Code states that TAOs ``may be modified or 
rescinded only by the Ombudsman, a district director, a service center 
director, a compliance center director, a regional director of appeals, 
or any superior of any such person.'' The Commissioner wishes to 
reassure taxpayers that TAOs will be accorded the greatest respect and 
consideration by the IRS. This delegation order accordingly limits the 
discretionary modification or rescission authority under Sec. 7811 to 
only the Commissioner, Deputy Commissioner or Taxpayer Ombudsman.
    This delegation order supersedes Ombudsman's Del. Order 232 (Rev. 
1) which provided more expansive authority to local IRS officials.

    Dated: January 5, 1996.

Margaret M. Richardson,
Commissioner.
[FR Doc. 96-389 Filed 1-9-96; 8:45 am]
BILLING CODE 4830-01-U