97-10413. Issuance of Taxpayer Assistance Orders (TAOs)

[Federal Register Volume 62, Number 78 (Wednesday, April 23, 1997)]
[Notices]
[Page 19857]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-10413]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Delegation Order 232 (Rev. 3)]


Issuance of Taxpayer Assistance Orders (TAOs)

Effective: April 16, 1997.
    Authority: To issue Taxpayer Assistance Orders (TAOs), other than 
TAOs involving a principal residence, under IRC Sec. 7811, as amended 
by Sec. 102 of Pub. L. 104-168 (Taxpayer Bill of Rights 2).
    Delegated to: Assistant Commissioner (International); Regional 
Commissioners; District Directors and Assistant Directors; Service 
Center Directors and Assistant Directors; Regional, Service Center, 
District, and International Taxpayer Advocates.
    Redelegation: This authority may be redelegated to an Associate 
Taxpayer Advocate.

    Authority: To issue Taxpayer Assistance Orders (TAOs), under IRC 
Sec. 7811, to release a principal residence of a taxpayer levied upon 
or to cease any action regarding a principal residence.
    Delegated to: Regional Commissioners, Assistant Commissioner 
(International), and the Regional and International Taxpayer Advocates.
    Redelegation: This authority may not be redelegated.
    The authority to modify or rescind a TAO is limited by IRC 
Sec. 7811(c), as amended by Sec. 102(b) of Pub. L. 104-168, to only the 
Commissioner, Deputy Commissioner, and Taxpayer Advocate.
    Source of Authority: Treasury Order 150-10.
    This order supersedes Del. Order 232 (Rev. 2).

    Dated: April 16, 1997.
Lee R. Monks,
Taxpayer Advocate.
[FR Doc. 97-10413 Filed 4-22-97; 8:45 am]
BILLING CODE 4830-01-U