[Federal Register Volume 59, Number 221 (Thursday, November 17, 1994)] [Unknown Section] [Page 0] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 94-28334] [[Page Unknown]] [Federal Register: November 17, 1994] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service [Delegation Order No. 42; Rev. 27] Delegation of Authority AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Delegation of Authority. ----------------------------------------------------------------------- SUMMARY: The authority to execute consents fixing the period of limitations on assessment or collection under provisions of the 1939, 1954, and 1986 Internal Revenue Codes (26 U.S.C. 6229; 26 CFR 301.6501(c)-1; 26 CFR 301.6502-1; 26 CFR 301.6901-1(d); and 26 CFR 301.7701-9. EFFECTIVE DATE: October 19, 1994. FOR FURTHER INFORMATION CONTACT: Patricia J. Deeter, Program Analyst, Office of Employment Tax Administration and Compliance, CP:EX:ET:OETAC, room 2504, 1111 Constitution Avenue, NW, Washington, DC 20224, telephone (816) 926-3445, off-site at Kansas City Service Center (not a toll-free call). Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection Under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes 1. Pursuant to authority vested in the Commissioner of Internal Revenue by Treasury Order 150-10; 26 USC 6229; 26 CFR 301.6501(c)-1; 26 CFR 301.6502-1; 26 CFR 301.6901-1(d); and 26 CFR 301.7701-9; the authority to sign all consents fixing the period of limitations on assessment or collection is delegated to the following officials: a. Associate Chief Counsels and Deputy Associate Chief Counsels (for matters under their respective jurisdictions); b. Assistant Commissioner (International); c. Assistant Commissioner (Employee Plans and Exempt Organizations) but limited to Form 872-C, Consent Fixing Period of Limitation Upon the Assessment of Tax Under Section 4940 of the Internal Revenue Code; d. Regional Counsel; e. Regional Directors of Appeals; f. Service Center Directors; g. Director, Austin Compliance Center; h. Director, Detroit Computing Center; and i. District Directors 2. This authority may be redelegated but not below the following levels for each activity: a. Service Center--Chief, Accounting Branch; Chief, Quality Assurance; Chief, Adjustment/Correspondence; Revenue Officers and Collection Branch managers Grade GS-9 or higher; Chief, Classification function; and personnel assigned to the Examination Support Unit, Grade GS-11 or higher; b. Austin Compliance Center--Underreporter Division--Branch Chiefs; Collection Division--all Branch Chiefs and Chief, Quality Analysis Staff; Examination Division--Chiefs, Examination Branches, Chief, Quality Assurance Staff, Chief, Classification Branch; and personnel assigned to the Windfall Profits Staff, GS-11; c. Detroit Computing Center--Currency Reporting and Compliance Division managers, GS-9 or higher; d. Collection--Revenue Officers; Collection Support function managers Grade GS-9 or higher; Automated Collection Branch managers, Grade GS-9 or higher; e. Examination--Reviewers, Grade GS-11 or higher; Group managers (including large case managers); Chiefs, Planning and Special Programs and personnel assigned thereto Grade GS-11 or higher; Returns Classification Specialists and Returns Classification Officers, Grade GS-11; f. Criminal Investigation--Chiefs, Criminal Investigation Divisions, except in those districts where the Criminal Investigation Group managers report directly to the District Directors, the authority is limited to the District Director. g. Appeals--Appeals Officers; h. Assistant Commissioner (International)--Representatives at foreign posts; Revenue Agents; Tax Auditors, and Special Agents on foreign assignments; and levels indicated in c, d, and e above; i. EP/EO--For Form 872-C, Exempt Organizations Technical Division Branch Chiefs, Assistants to the Branch Chiefs, Conferee/Reviewers, and Branch Reviewers; j. District Employee Plans and Exempt Organizations--Reviewers, Grade GS-11 or higher, and Group Managers. 3. No authority is delegated under this Order to the District Counsel. 4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. 5. Delegation Order No. 42 (Rev. 26), effective October 29, 1992, is superseded. Dated: October 9, 1994. Approved: Phil Brand, Chief Compliance Officer. [FR Doc. 94-28334 Filed 11-16-94; 8:45 am] BILLING CODE 4830-01-P