[Federal Register Volume 59, Number 84 (Tuesday, May 3, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-10469]
[[Page Unknown]]
[Federal Register: May 3, 1994]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 228 (Rev. 2)]
Delegation of Authority
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Delegation of Authority.
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SUMMARY: This delegation order authorizes the redelegation of authority
to abate interest in amounts under $2,500 to first line managers.
EFFECTIVE DATE: May 3, 1994.
FOR FURTHER INFORMATION CONTACT: Bob Curran, EX:E:D, room 2010, 1111
Constitution Avenue, NW, Washington, DC 20224, telephone (202) 622-4373
(not a toll-free number).
Order No. 228 (Rev. 2)
Effective date: May 3, 1994.
Authority to Abate Interest Due to IRS Error or Delay
Pursuant to the authority vested in the Commissioner of Internal
Revenue by Treasury Order No. 150-10, the following officials are
authorized to abate assessed and unassessed interest due to IRS error
or delay under section 6404(e)(1) of the Internal Revenue Code (Code):
chiefs of appeals, division chiefs for Examination, Collection,
Employee Plans and Exempt Organizations, Compliance, and Tax Accounts.
This authority may be redelegated to associate chiefs of appeals,
district and service center branch chiefs (and equivalent positions) in
the above divisions, and division chiefs in the Austin Compliance
Center and may be redelegated to first line managers for abatements
under $2,500.
In any instance in which a Code section 6404(e)(1) claim for
interest abatement is immediately disallowable by statute, the assigned
interest abatement coordinator is delegated authority to deny the
claim. This authority may not be redelegated.
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. 228 (Rev. 1) effective
October 4, 1990.
Dated: April 19, 1994.
Approved:
Phil Brand,
Chief Compliance Officer.
[FR Doc. 94-10469 Filed 5-2-94; 8:45 am]
BILLING CODE 4830-01-U
