[Federal Register Volume 62, Number 78 (Wednesday, April 23, 1997)] [Notices] [Page 19857] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 97-10413] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service [Delegation Order 232 (Rev. 3)] Issuance of Taxpayer Assistance Orders (TAOs) Effective: April 16, 1997. Authority: To issue Taxpayer Assistance Orders (TAOs), other than TAOs involving a principal residence, under IRC Sec. 7811, as amended by Sec. 102 of Pub. L. 104-168 (Taxpayer Bill of Rights 2). Delegated to: Assistant Commissioner (International); Regional Commissioners; District Directors and Assistant Directors; Service Center Directors and Assistant Directors; Regional, Service Center, District, and International Taxpayer Advocates. Redelegation: This authority may be redelegated to an Associate Taxpayer Advocate. Authority: To issue Taxpayer Assistance Orders (TAOs), under IRC Sec. 7811, to release a principal residence of a taxpayer levied upon or to cease any action regarding a principal residence. Delegated to: Regional Commissioners, Assistant Commissioner (International), and the Regional and International Taxpayer Advocates. Redelegation: This authority may not be redelegated. The authority to modify or rescind a TAO is limited by IRC Sec. 7811(c), as amended by Sec. 102(b) of Pub. L. 104-168, to only the Commissioner, Deputy Commissioner, and Taxpayer Advocate. Source of Authority: Treasury Order 150-10. This order supersedes Del. Order 232 (Rev. 2). Dated: April 16, 1997. Lee R. Monks, Taxpayer Advocate. [FR Doc. 97-10413 Filed 4-22-97; 8:45 am] BILLING CODE 4830-01-U