[Federal Register Volume 62, Number 166 (Wednesday, August 27, 1997)]
[Notices]
[Pages 45476-45478]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-22693]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 97 (Rev. 34)]
Delegation of Authority
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 45477]]
ACTION: Delegation of Authority.
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SUMMARY: The authority delegated by the Commissioner of Internal
Revenue to the Assistant Commissioner (Employee Plans and Exempt
Organizations), to enter into and approve certain closing agreements,
may be redelegated to special assistants and division directors
reporting directly to the Assistant Commissioner (Employee Plans and
Exempt Organizations). The text of the delegation order appears below.
EFFECTIVE DATE: August 18, 1997.
FOR FURTHER INFORMATION CONTACT: John H. Turner, CP:E:EP:P:2, Room
6702, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 622-
6214 (not a toll-free number).
Delegation Order No. 97 (Rev. 34)
Effective: August 18, 1997
Closing Agreements Concerning Internal Revenue Tax Liability
(Supplemented by Delegation Orders No. 236, 245, 247 and 248)
1. Authority: To enter into and approve a written agreement with
any person relating to the internal revenue tax liability of such
person (or of the person or estate for whom he or she acts) in respect
to any prospective transactions or completed transactions if the
request to the Chief Counsel for determination or ruling was made
before any affected returns have been filed. This does not include the
authority to set aside any closing agreement.
Delegated to: The Chief Counsel in cases under his/her
jurisdiction.
Redelegation: This authority may be redelegated no lower than the
Deputy Associate Chief Counsels for cases under their respective
jurisdictions and to the Assistant Chief Counsels for cases under their
respective jurisdictions that do not involve precedent issues.
2. Authority: To enter into and approve a written agreement with
any person relating to the internal revenue tax liability of such
person (or of the person or estate for whom he or she acts) for a
taxable period or periods ended prior to the date of agreement and
related specific items affecting other taxable periods. This does not
include the authority to set aside any closing agreement.
Delegated to: The Associate Chief Counsels and the Assistant
Commissioners (Examination) and (International) for matters under their
respective jurisdictions.
Redelegation: The authority delegated to the Associate Chief
Counsels may be redelegated, by the Deputy Chief Counsel, to the Deputy
Associate Chief Counsels. The authority delegated to the Assistant
Commissioners (Examination) and (International) may be redelegated,
respectively, to the Deputy Assistant Commissioners (Examination) and
(International).
3. Authority: To enter into and approve a written agreement with
any person relating to the internal revenue tax liability of such
person (or of the person or estate for whom he or she acts) with
respect to the performance of his or her functions as the competent
authority under the tax conventions of the United States. This does not
include the authority to set aside any closing agreement.
Delegated to: The Assistant Commissioner (International).
Redelegation: This authority may be redelegated to the Deputy
Assistant Commissioner (International).
4. Authority: To enter into and approve a written agreement with
any person relating to the internal revenue tax liability of such
person (or of the person or estate for whom he or she acts). This does
not include the authority to set aside any closing agreement.
Delegated to: The Assistant Commissioner (Employee Plans and Exempt
Organizations) in cases under his or her jurisdiction.
Redelegation: This authority may be redelegated to special
assistants and division directors reporting directly to the assistant
commissioner.
5. Authority: To enter into and approve a written agreement with
any person relating to the internal revenue tax liability of such
person (or of the person or estate for whom he or she acts), for a
taxable period or periods ended prior to the date of the agreement and
related specific items affecting other taxable periods. This does not
include the authority to set aside any closing agreement.
Delegated to: In cases under their jurisdiction (but excluding
cases docketed before the United States Tax Court), the Assistant
Commissioner (International); regional commissioners; regional counsel;
regional chief compliance officers; service center directors; district
directors; regional directors of appeals; assistant regional directors
of appeals; chiefs and associate chiefs of appeals offices; and appeals
team chiefs with respect to their team cases.
Redelegation: 1. Service center directors and the Director, Austin
Compliance Center, may redelegate this authority no lower than the
Chief, Examination Support Unit, with respect to agreements concerning
the administrative disposition of certain tax shelter cases, and no
lower than the Chief, Windfall Profit Tax Staff, Austin Service Center
or Austin Compliance Center, with respect to entering into and
approving a written agreement with the Tax Matters Partner/Person (TMP)
and one or more partners or shareholders with respect to whether the
partnership or S corporation, acting through its TMP, is duly
authorized to act on behalf of the partners or shareholders in the
determination of partnership or S corporation items for purposes of the
tax imposed by Chapter 45, and for purposes of assessment and
collection of the windfall profit tax for such partnership or S
corporation taxable year.
2. The Assistant Commissioner (International) and district
directors may redelegate this authority no lower than the Chief,
Quality Review Staff/Section with respect to all matters, and not below
the Chief, Examination Support Staff/Section, or Chief, Planning and
Special Programs Branch/Section, with respect to agreements concerning
the administrative disposition of certain tax shelter cases, or Chief,
Special Procedures function, with respect to the waiver of right to
claim refunds for those responsible officers who pay the corporate
liability in lieu of a trust fund recovery penalty assessment under IRC
6672.
6. Authority: In cases under their jurisdiction docketed in the
United States Tax Court and in other Tax Court cases upon the request
of Chief Counsel or his/her delegate, to enter into and approve a
written agreement with any person relating to the internal revenue tax
liability of such person (or of the person or estate for whom he or she
acts), but only in respect to related specific items affecting other
taxable periods. This does not include the authority to set aside any
closing agreement.
Delegated to: The associate chief counsels; the Assistant
Commissioners (Employee Plans and Exempt Organizations) and
(International); regional commissioners; regional counsel; regional
directors of appeals; assistant regional directors of appeals; chiefs
and associate chiefs of appeals offices; and appeals team chiefs with
respect to their team cases.
Redelegation: This authority may not be redelegated.
7. Authority: In cases under the jurisdiction of the Assistant
Commissioner (International), to enter into and approve a written
agreement with any person relating to the internal revenue tax
liability of such person (or of the person or estate for whom he/she
[[Page 45478]]
acts), and to provide for the mitigation of economic double taxation
under section 3 of Revenue Procedure 64-54, 1964-2 C.B. 1008, under
Revenue Procedure 72-22, 1972-1 C.B. 747, and under Revenue Procedure
69-13, 1969-1 C.B. 402, and to enter into and approve a written
agreement providing the treatment available under Revenue Procedure 65-
17, 1965-1 C.B. 833. This does not include the authority to set aside
any closing agreement.
Delegated to: Assistant Commissioner (International).
Redelegation: This authority may not be redelegated.
Sources of Authority: 26 CFR 301.7121-1(a); Treasury Order No. 150-
07; Treasury Order No. 150-09; and Treasury Order No. 150-17, subject
to the transfer of authority covered in Treasury Order No. 120-01, as
modified by Treasury Order No. 150-27, as revised.
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. 97 (Rev. 33), which was
effective March 15, 1996.
Dated: August 18, 1997.
Approved:
Michael P. Dolan,
Deputy Commissioner.
[FR Doc. 97-22693 Filed 8-26-97; 8:45 am]
BILLING CODE 4830-01-P
