[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]


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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.

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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