[Federal Register Volume 62, Number 77 (Tuesday, April 22, 1997)]
[Notices]
[Page 19657]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-10411]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Delegation Order No. 221 (Rev. 2)]


Delegation of Authority

AGENCY: Internal Revenue Service.

ACTION: Delegation of authority.

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SUMMARY: Applications for extensions of time to file Forms W-2, W-2G, 
1042-S, 1098, 1099, 5498, and 8027 on paper forms will now be sent to 
the Martinsburg Computing Center and approved by magnetic media 
specialists. Also, applications for extensions of time to furnish 
recipient copies of these information returns will be sent to the 
Martinsburg Computing Center and approved by magnetic media 
specialists. The text of the delegation order appears below.

EFFECTIVE DATE: April 4, 1997.

FOR FURTHER INFORMATION CONTACT: Donna Phillips, IS:N:M:P:I, P.O. Box 
1208, Martinsburg, WV 25401, 304-263-8700 (not a toll free number).

Delegation Order No. 221 (Rev. 2)

    Effective: April 4, 1997.

Authority To Grant an Extension or a Waiver of Certain Magnetic Media 
Reporting Requirements

    Authority: To grant extensions of time to file Form W-2 and Tax 
Statement; Form W-2G, Certain Gambling Winnings; Form 1042-S, Foreign 
Person's U.S. Source Income Subject to Withholding; Form 1098, Mortgage 
Interest Statement; Form 1099 series, Information Returns; Form 5498, 
Individual Retirement Arrangement Information; and Form 8027, 
Employer's Annual Information Return of Tip Income and Allocated Tips; 
and to grant waivers of the magnetic media reporting requirements for 
these information returns. This authority can only be exercised when 
the taxpayer has provided prescribed written documentation containing 
the reason for the request and it is sufficient to warrant the approval 
of an extension or a waiver of the magnetic media filing requirements.
    Authority: To grant extensions of time to furnish the statements to 
recipients (recipient copies of the forms described in above). This 
authority can only be exercised in situations when the taxpayer has 
provided written documentation containing the reason for the request 
and it is sufficient to warrant the approval of an extension.
    Delegated to: Magnetic Media Specialists at the Martinsburg 
Computing Center.
    Redelegation: These authorities may not be redelegated.

    Authority: 26 CFR 1.6081-1, 26 CFR 301.7701-9, 26 CFR 301.6011-
2, 26 CFR 1.6042-4(c)(2), 26 CFR 1.6044-5(c)(2), 26 CFR 1.6049-
3(c)(2), 26 CFR 1.6050E-1(1)(2), 26 CFR 1.6050J-1T (Q/A-42), 26 CFR 
31.6051-1(d)(2), 26 CFR 1.6052-2(c)(2), and Treasury Order 150-10.

    To the extent that authority previously exercised consistent with 
this order may require ratification, it is hereby approved and 
ratified. This order supersedes Delegation Order No. 221 (Rev. 1), 
effective July 20, 1994.

    Dated: April 4, 1997.
Toni L. Zimmerman,
Acting Chief Information Officer IS.
[FR Doc. 97-10411 Filed 4-21-97; 8:45 am]
BILLING CODE 4830-01-U