[Federal Register Volume 60, Number 114 (Wednesday, June 14, 1995)]
[Rules and Regulations]
[Pages 31244-31246]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-14442]
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DEPARTMENT OF JUSTICE
28 CFR Part 0
[Tax Division Directive No. 105]
Redelegation of Authority To Compromise and Close Civil Claims
AGENCY: Department of Justice.
ACTION: Final rule.
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SUMMARY: This directive increases the settlement authority of the
Chiefs of the Civil Trial Sections, the Court of Federal Claims
Section, the Appellate Section, the Office of Review, the Deputy
Assistant Attorneys General, and the United States Attorneys to
compromise and close civil claims. In addition, this directive provides
for discretionary redelegation of limited authority by a section chief
to his or her assistant chiefs and reviewers. This latter redelegation
is subject to the limitation that the assistant chief or reviewer may
not be the attorney-of-record in the case. This directive also
eliminates the separate redelegation to the Attorney-in-Charge of the
Dallas Field Office as that office, now the Southwestern Civil Trial
Section, is covered under the general redelegation of authority to
Chiefs of Civil Trial Sections. This directive supersedes Directive No.
95.
EFFECTIVE DATE: June 14, 1995.
FOR FURTHER INFORMATION CONTACT:
Milan Karlan, Tax Division, Department of Justice, Washington, DC 20530
(202) 307-6567.
SUPPLEMENTARY INFORMATION: This rule relates to internal agency
management. Therefore, pursuant to 5 U.S.C. 553, notice of proposed
rulemaking and opportunity for comments are not required, and this rule
may be made effective less than 30 days after publication in the
Federal Register. This regulation is not a major rule within the
meaning of Executive Order 12291. Therefore, a regulatory impact
analysis has not been prepared. Finally, this regulation does not have
an impact on small entities and, therefore, is not subject to the
Regulatory Flexibility Act.
List of Subjects in 28 CFR Part 0
Authority Delegations (Government Agencies), Government Employees,
Organization and Functions (Government Agencies).
Accordingly, 28 CFR Part 0 is amended as follows:
PART 0--ORGANIZATION OF THE DEPARTMENT OF JUSTICE
1. The authority citation for part 0 continues to read as follows:
Authority: 5 U.S.C. 301; 28 U.S.C. 509, 510, 515-19.
2. The Appendix to subpart Y of part 0 is amended by removing Tax
Division Directive No. 95.
3. Tax Division Directive No. 105 is added to read as follows:
[Directive No. 105]
By virtue of the authority vested in me by Part 0 of Title 28 of
the Code of Federal Regulations, particularly Sections 0.70, 0.160,
0.162, 0.164, 0.166, and 0.168, It Is Hereby Ordered As Follows:
Section 1. The Chiefs of the Civil Trial Sections, the Court of
Federal Claims Section, and the Appellate Section are authorized to
reject offers in compromise, regardless of amount, provided that such
action is not opposed by the agency or agencies involved.
Section 2. Subject to the conditions and limitations set forth in
Section 8 hereof, the Chiefs of the Civil Trial Sections and the Court
of Federal Claims Section are authorized to:
(A) Accept offers in compromise in all civil cases, other than:
[[Page 31245]]
(i) Cases involving liability under Section 6672 of the Internal
revenue Code; and
(ii) Cases in which judgments in favor of the United States have
been entered, in which the amount of the Government's concession,
exclusive of statutory interest, does not exceed $300,000;
(B) Approve administrative settlements of civil claims against the
United States in all cases, other than cases involving liability under
Section 6672 of the Internal Revenue Code, in which the amount of the
Government's concession, exclusive of statutory interest, does not
exceed $200,000;
(C) Approve concessions (other than by compromise) of civil claims
asserted by the United States in all cases, other than cases involving
liability under Section 6672 of the Internal Revenue Code, in which the
gross amount of the original claim does not exceed $200,000;
(D) In civil cases involving liability under Section 6672 of the
Internal Revenue Code, (i) accept offers in compromise in which the
amount of the Government's concession, exclusive of statutory interest,
does not exceed $500,000; (ii) approve administrative settlements of
claims against the United States in which the amount of the
Government's concession, exclusive of statutory interest, does not
exceed $350,000; and (iii) approve concessions (other than by
compromise) of claims asserted by the United States in which the gross
amount of the original claim does not exceed $350,000;
(E) Accept offers in compromise of judgments in favor of the United
States in all civil cases in which the amount of the Government's
concession, exclusive of statutory interest, does not exceed $500,000;
(F) Accept offers in compromise in injunction or declaratory
judgment suits against the United States in which the principal amount
of the related liability, if any, does not exceed $300,000; and
(G) Accept offers in compromise in all other nonmonetary cases;
provided that such action is not opposed by the agency or agencies
involved, and provided further that the proposed compromise,
administrative settlement, or concession is not subject to reference to
the Joint Committee on Taxation.
Section 3. The Chiefs of the Civil Trial Sections and the Court of
Federal Claims Section are authorized on a case-by-case basis to
redelegate in writing to their respective Assistant Section Chiefs or
Reviewers the authority delegated to them in Section 1 hereof to reject
offers, and in Section 2 hereof,
(A) to accept offers in compromise in which the amount of the
Government's concession, exclusive of statutory interest, does not
exceed $100,000;
(B) to approve administrative settlements of civil claims against
the United States in which the amount of the Government's concession,
exclusive of statutory interest, does not exceed $100,000; and
(C) to approve concessions (other than by compromise) of civil
claims asserted by the United States in which the gross amount of the
original claim does not exceed $100,000;
provided that such redelegation is not made to the attorney-of-record
in the case. The redelegations pursuant to this section shall be by
memorandum signed by the Section Chief, which shall be placed in the
Department of Justice file for the applicable case.
Section 4. Subject to the conditions and limitations set forth in
Section 8 hereof, the Chief of the Appellate Section is authorized to:
(A) Accept offers in compromise with reference to litigating
hazards of the issues on appeal in all civil cases in which the amount
of the Government's concession, exclusive of statutory interest, does
not exceed $300,000;
(B) Accept offers in compromise in declaratory judgment suits
against the United States in which the principal amount of the related
liability, if any, does not exceed $300,000; and
(C) Accept offers in compromise in all other nonmonetary cases
which do not involve issues concerning collectibility;
provided that (i) such acceptance is not opposed by the agency or
agencies involved or the chief of the section in which the case
originated, and (ii) the proposed compromise is not subject to
reference to the Joint Committee on Taxation.
Section 5. Subject to the conditions and limitations set forth in
Section 8 hereof, the Chief of the Office of Review is authorized to:
(A) Accept offers in compromise of claims against the United States
in all civil cases in which the amount of the Government's concession,
exclusive of statutory interest, does not exceed $1,500,000;
(B) Accept offers in compromise of claims on behalf of the United
States in all civil cases in which the difference between the gross
amount of the original claim and the proposed settlement does not
exceed $1,500,000 or 15 percent of the original claim, whichever is
greater;
(C) Approve administrative settlements of civil claims against the
United States in all cases in which the amount of the Government's
concession, exclusive of statutory interest, does not exceed
$1,000,000;
(D) Approve concessions (other than by compromise) of civil claims
asserted by the United States in all cases in which the gross amount of
the original claim does not exceed $1,000,000;
(E) Accept offers in compromise in all nonmonetary cases; and
(F) Reject offers in compromise or disapprove administrative
settlements or concessions, regardless of amount,
provided that such action is not opposed by the agency or agencies
involved or the chief of the section to which the case is assigned, and
provided further that the proposed compromise, administrative
settlement, or concession is not subject to reference to the Joint
Committee on Taxation.
Section 6. Subject to the conditions and limitations set forth in
Section 8 hereof, each of the Deputy Assistant Attorneys General is
authorized to:
(A) Accept offers in compromise of claims against the United States
in all civil cases in which the amount of the Government's concession,
exclusive of statutory interest, does not exceed $2,000,000;
(B) Accept offers in compromise of claims on behalf of the United
States in all civil cases in which the difference between the gross
amount of the original claim and the proposed settlement does not
exceed $2,000,000 or 15 percent of the original claim, whichever is
greater;
(C) Approve administrative settlements of civil claims against the
United States in all cases in which the amount of the Government's
concession does not exceed $1,500,000, exclusive of statutory interest;
(D) Approve concessions (other than by compromise) of civil claims
asserted by the United States in all cases in which the gross amount of
the original claim does not exceed $1,500,000;
(E) Accept offers in compromise in all nonmonetary cases; and
(F) Reject offers in compromise or disapprove administrative
settlements or concessions, regardless of amount,
provided that such action is not opposed by the agency or agencies
involved and the proposed compromise, administrative settlement, or
concession is not subject to reference to the Joint Committee on
Taxation.
Section 7. Subject to the conditions and limitations set forth in
Section 8 hereof, United States Attorneys are authorized to:
(A) Reject offers in compromise of judgments in favor of the United
States, regardless of amount;
(B) Accept offers in compromise of judgments in favor of the United
States
[[Page 31246]]
where the amount of the judgment does not exceed $300,000; and
(C) Terminate collection activity by his or her office as to
judgments in favor of the United States which do not exceed $300,000 if
the United States Attorney concludes that the judgment is
uncollectible;
provided that such action has the concurrence in writing of the agency
or agencies involved, and provided further that this authorization
extends only to judgments which have been formally referred to the
United States Attorney for collection.
Section 8. The authority redelegated herein shall be subject to the
following conditions and limitations:
(A) When, for any reason, the compromise, administrative
settlement, or concession of a particular claim, as a practical matter,
will control or adversely influence the disposition of other claims
totalling more than the respective amounts designated in Sections 2, 3,
4, 5, 6, and 7 hereof, the case shall be forwarded for review at the
appropriate level for the cumulative amount of the affected claims;
(B) When, because of the importance of a question of law or policy
presented, the position taken by the agency or agencies or by the
United States Attorney involved, or any other considerations, the
person otherwise authorized herein to take final action is of the
opinion that the proposed disposition should be reviewed at a higher
level, the case shall be forwarded for such review;
(C) If the Department has previously submitted a case to the Joint
Committee on Taxation leaving one or more issues unresolved, any
subsequent compromise, administrative settlement, or concession in that
case must be submitted to the Joint Committee, whether or not the
overpayment exceeds the amount specified in Section 6405 of the
Internal Revenue Code;
(D) Nothing in this Directive shall be construed as altering any
provision of Subpart Y of Part O of Title 28 of the Code of Federal
Regulations requiring the submission of certain cases to the Attorney
General, the Associate Attorney General, or the Solicitor General.
(E) Authority to approve recommendations that the Government
confess error or make administrative settlements in cases on appeal is
excepted from the foregoing redelegations; and
(F) The Assistant Attorney General, at any time, may withdraw any
authority delegated by this Directive as it relates to any particular
case or category of cases, or to any part thereof.
Section 9. This Directive supersedes Tax Division Directive No. 95,
effective February 21, 1992.
Section 10. This Directive is effective on June 14, 1995.
Dated: November 22, 1994.
Loretta C. Argrett,
Assistant Attorney General.
Approved:
Dated: June 8, 1995.
Jamie Gorelick,
Deputy Attorney General.
[FR Doc. 95-14442 Filed 6-13-95; 8:45 am]
BILLING CODE 4410-01-M
