[Federal Register Volume 62, Number 77 (Tuesday, April 22, 1997)]
[Notices]
[Page 19657]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-10411]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 221 (Rev. 2)]
Delegation of Authority
AGENCY: Internal Revenue Service.
ACTION: Delegation of authority.
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SUMMARY: Applications for extensions of time to file Forms W-2, W-2G,
1042-S, 1098, 1099, 5498, and 8027 on paper forms will now be sent to
the Martinsburg Computing Center and approved by magnetic media
specialists. Also, applications for extensions of time to furnish
recipient copies of these information returns will be sent to the
Martinsburg Computing Center and approved by magnetic media
specialists. The text of the delegation order appears below.
EFFECTIVE DATE: April 4, 1997.
FOR FURTHER INFORMATION CONTACT: Donna Phillips, IS:N:M:P:I, P.O. Box
1208, Martinsburg, WV 25401, 304-263-8700 (not a toll free number).
Delegation Order No. 221 (Rev. 2)
Effective: April 4, 1997.
Authority To Grant an Extension or a Waiver of Certain Magnetic Media
Reporting Requirements
Authority: To grant extensions of time to file Form W-2 and Tax
Statement; Form W-2G, Certain Gambling Winnings; Form 1042-S, Foreign
Person's U.S. Source Income Subject to Withholding; Form 1098, Mortgage
Interest Statement; Form 1099 series, Information Returns; Form 5498,
Individual Retirement Arrangement Information; and Form 8027,
Employer's Annual Information Return of Tip Income and Allocated Tips;
and to grant waivers of the magnetic media reporting requirements for
these information returns. This authority can only be exercised when
the taxpayer has provided prescribed written documentation containing
the reason for the request and it is sufficient to warrant the approval
of an extension or a waiver of the magnetic media filing requirements.
Authority: To grant extensions of time to furnish the statements to
recipients (recipient copies of the forms described in above). This
authority can only be exercised in situations when the taxpayer has
provided written documentation containing the reason for the request
and it is sufficient to warrant the approval of an extension.
Delegated to: Magnetic Media Specialists at the Martinsburg
Computing Center.
Redelegation: These authorities may not be redelegated.
Authority: 26 CFR 1.6081-1, 26 CFR 301.7701-9, 26 CFR 301.6011-
2, 26 CFR 1.6042-4(c)(2), 26 CFR 1.6044-5(c)(2), 26 CFR 1.6049-
3(c)(2), 26 CFR 1.6050E-1(1)(2), 26 CFR 1.6050J-1T (Q/A-42), 26 CFR
31.6051-1(d)(2), 26 CFR 1.6052-2(c)(2), and 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. 221 (Rev. 1),
effective July 20, 1994.
Dated: April 4, 1997.
Toni L. Zimmerman,
Acting Chief Information Officer IS.
[FR Doc. 97-10411 Filed 4-21-97; 8:45 am]
BILLING CODE 4830-01-U
