[Federal Register Volume 59, Number 138 (Wednesday, July 20, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-17564]
[[Page Unknown]]
[Federal Register: July 20, 1994]
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DEPARTMENT OF THE TREASURY
[Delegation Order No. 11 (Rev. 24)]
Deputy Assistant Commissioner (International), et al.; Delegation
of Authority
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Delegation of Authority.
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SUMMARY: The authority to accept, reject, or acknowledge withdrawal of
offers in compromise is delegated to specific service center,
compliance center, and district office officials. Depending on the type
of action to be taken and the amount of the liability sought to be
compromised, the authority may be redelegated (26 U.S.C. 7122).
EFFECTIVE DATE: June 21, 1994.
FOR FURTHER INFORMATION CONTACT: Linda Kelly, Program Analyst, Office
of Operations (CP:CO:O), room 7238, 1111 Constitution Avenue, NW.,
Washington, DC 20224; telephone (202) 622-6933 (not a toll-free call).
Order No. 11 (Rev. 24).
Effective date: June 21, 1994.
Authority to Accept or Reject Offers in Compromise.
The authority vested in the Commissioner of Internal Revenue by
Treasury Order Nos. 150-04 and 150-09, 26 CFR 301.7122-1 and 26 CFR
301.7701-9, and Treasury Order No. 150-13 is hereby delegated as
follows:
1. The Deputy Assistant Commissioner (International); regional
counsel; regional directors of Appeals, and chiefs, assistant chiefs,
associate chiefs, and team chiefs or team managers as to their
respective cases, in Appeals offices; are delegated authority under
section 7122 of the Internal Revenue Code to accept offers in
compromise and to reject and acknowledge withdrawal of offers in
compromise for matters under their respective jurisdictions regardless
of the amount of the liability sought to be compromised.
2. Chiefs, Compliance Division, in service centers and Chief,
Collection Division, in Austin Compliance Center are delegated
authority under section 7122 of the Internal Revenue Code to accept
offers in compromise and to reject and acknowledge withdrawal of offers
in compromise for matters under their respective jurisdictions
regardless of the amount of the liability sought to be compromised.
Division chiefs may redelegate to service center and Austin Compliance
Center Collection Branch chiefs the authority to reject and acknowledge
withdrawal of all offers in compromise, regardless of the amount of the
liability sought to be compromised, and to accept offers in compromise
where the amount of the liability (including interest, penalty,
additional amount, or addition to tax) is less than $100,000.
3. Division chiefs in districts are delegated authority under
section 7122 of the Internal Revenue Code to accept offers in
compromise and to reject and acknowledge withdrawal of offers in
compromise for matters under their respective jurisdictions regardless
of the amount of the liability sought to be compromised. Chiefs,
Collection Division, may redelegate to any Collection Branch chief,
including Automated Collection and Collection Support Branch chiefs,
the authority to reject and acknowledge withdrawals of all offers in
compromise regardless of the amount of the liability sought to be
compromised and to accept offers in compromise regardless of the amount
of the liability sought to be compromised. Chiefs, Collection Division,
may redelegate to Automated Collection assistant branch chiefs the
authority to reject and acknowledge withdrawals of all offers in
compromise regardless of the amount of the liability sought to be
compromised. Chiefs, Collection Division, may redelegate to group
managers in the Collection Field function; to Chief, Advisory or
Insolvency unit, or equivalent, GS-12 or above, in Special Procedures
function; and to Automated Collection assistant branch chiefs the
authority to accept offers in compromise where the amount of the
liability (including interest, penalty, additional amount, or addition
to tax) is less than $100,000.
4. Chief, Field Branch, in Collection, and Chief, Special
Procedures or equivalent, in blended districts, are delegated the
authority to accept offers in compromise where the amount of the
liability (including interest, penalty, additional amount, or addition
to tax) is less than $100,000 and to reject and acknowledge withdrawal
of all offers in compromise regardless of the amount of the liability
sought to be compromised.
5. Group managers in Collection Field function and Chief, Advisory
or Insolvency unit or equivalent, GS-12 or above, in Special Procedures
function in districts are delegated the authority to reject and
acknowledge withdrawals of all offers in compromise for matters under
their respective jurisdictions regardless of the amount of the
liability sought to be compromised.
6. Chiefs, Examination Division, may redelegate to any Chief,
Quality Measurement Staff, or Chief, Planning and Special Programs, the
authority to reject and acknowledge withdrawals of all offers in
compromise regardless of the amount of the liability sought to be
compromised.
7. The authority delegated to division chiefs, branch chiefs,
assistant branch chiefs, group managers, and Chief, Advisory or
Insolvency unit, GS-12 or above, does not include the authority to
reject offers in compromise for public policy reasons. Authority to
reject offers in compromise for public policy reasons is restricted to
the Deputy Assistant Commissioner (International); associates chief
counsel; regional counsel; regional directors of Appeals; chiefs and
associate chiefs, Appeals offices; district directors; service center
directors; and Director, Austin Compliance Center. This authority may
not be redelegated. The authority delegated to regional counsel may not
be redelegated, except that the authority to reject offers in
compromise for other than public policy reasons may be redelegated, but
not lower than to district counsel. Regional directors of Appeals and
chiefs and associate chiefs, Appeals offices, may not redelegate this
authority.
8. District directors; service center directors; Director, Austin
Compliance Center; and regional directors of Appeals are delegated the
authority to accept offers in compromise in the event Counsel renders a
negative legal opinion, regardless of the amount of the liability
sought to be compromised. This applies only to offers in compromise--
Doubt as to Collectibility. This authority may not be redelegated.
9. The authority in this delegation order may not be redelegated
except as indicated.
10. To the extent that the authority previously exercised
consistent with this order may require ratification, it is hereby
approved and ratified.
11. Delegation Order No. 11 (Rev. 23), effective December 7, 1993,
is superseded.
Dated: June 21, 1994.
Phil Brand,
Chief Compliance Officer.
[FR Doc. 94-17564 Filed 7-19-94; 8:45 am]
BILLING CODE 4830-01-U
