[Federal Register Volume 59, Number 20 (Monday, January 31, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-1983]
[[Page Unknown]]
[Federal Register: January 31, 1994]
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DEPARTMENT OF THE TREASURY
[Delegation Order No. 11 (Rev. 23)]
Delegation of Authority To Accept or Reject Offers in Compromise
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Delegation of authority.
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SUMMARY: The authority to accept, reject, or acknowledge withdrawal of
offers in compromise is delegated to specific service center,
compliance center, and district office officials. Depending on the type
of action to be taken and the amount of the liability sought to be
compromised, the authority may be redelegated (26 U.S.C. 7122).
EFFECTIVE DATE: December 7, 1993.
FOR FURTHER INFORMATION CONTACT: Curt De Whitt, Program Analyst; Office
of Operations, CO:O:1, room 7539; 1111 Constitution Avenue, NW;
Washington, DC 20224; telephone (202) 622-8412 (not a toll-free call).
The authority vested in the Commissioner of Internal Revenue by
Treasury Order Nos. 150-04 and 150-09, 26 CFR 301.7122-1 and 26 CFR
301.7701-9, and Treasury Order No. 150-13 is hereby delegated as
follows:
1. The Deputy Assistant Commissioner (International); Regional
Counsel; Regional Directors of Appeals, and Chiefs and Associate
Chiefs, Appeals Offices; are delegated authority under section 7122 of
the Internal Revenue Code to accept offers in compromise and to reject
and acknowledge withdrawal of offers in compromise for matters under
their respective jurisdictions regardless of the amount of the
liability sought to be compromised.
2. Chiefs, Compliance Division, in service centers and Chief,
Collection Division, in Austin Compliance Center are delegated
authority under section 7122 of the Internal Revenue Code to accept
offers in compromise and to reject and acknowledge withdrawal of offers
in compromise for matters under their respective jurisdictions
regardless of the amount of the liability sought to be compromised.
Division chiefs may redelegate to service center and Austin Compliance
Center Collection Branch chiefs the authority to reject and acknowledge
withdrawal of all offers in compromise, regardless of the amount of the
liability sought to be compromised, and to accept offers in compromise
where the amount of the liability (including interest, penalty,
additional amount, or addition to tax) is less than $100,000.
3. Chiefs, Collection Division, in districts are delegated
authority under section 7122 of the Internal Revenue Code to accept
offers in compromise and to reject and acknowledge withdrawal of offers
in compromise for matters under their respective jurisdictions
regardless of the amount of the liability sought to be compromised.
Division chiefs may redelegate to any Collection branch chief,
including Automated Collection and Collection Support Branch Chiefs the
authority to reject and acknowledge withdrawals of all offers in
compromise regardless of the amount of the liability sought to be
compromised and to accept offers in compromise regardless of the amount
of the liability sought to be compromised. Division chiefs may
redelegate to Automation Collection Assistant Branch Chiefs the
authority to reject and acknowledge withdrawals of all offers in
compromise regardless of the amount of the liability sought to be
compromised. Division chiefs may redelegate to group managers in the
Collection Field function and to Automation Collection Assistant Branch
Chiefs the authority to accept offers in compromise where the amount of
the liability (including interest, penalty, additional amount, or
addition to tax) is less than $100,000.
4. Chief, Field branch, and Chief, Special Procedures, are
delegated the authority to accept offers in compromise where the amount
of the liability (including interest, penalty, additional amount, or
addition to tax) is less than $100,000 and to reject and acknowledge
withdrawal of all offers in compromise regardless of the amount of the
liability sought to be compromised.
5. Collection Field function group managers in districts are
delegated the authority to reject and acknowledge withdrawals of all
offers in compromise for matters under their respective jurisdictions
regardless of the amount of the liability sought to be compromised.
6. The authority delegated to division chiefs, branch chiefs, and
group managers does not include the authority to reject offers in
compromise for public policy reasons. Authority to reject offers in
compromise for public policy reasons is restricted to the Deputy
Assistant Commissioner (International); Associates Chief Counsel;
Regional Counsel; Regional Directors of Appeals; Chiefs and Associate
Chiefs, Appeals Offices; District Directors; Service Center Directors;
and Director, Austin Compliance Center. This authority may not be
redelegated. The authority delegated to Regional Counsel may not be
redelegated, except that the authority to reject offers in compromise
for other than public policy reasons may be redelegated, but not lower
than to District Counsel. Regional Directors of Appeals and Chiefs and
Associate Chiefs, Appeals Offices, may not redelegate this authority.
7. The authority in this delegation order may not be redelegated
except as indicated.
8. To the extent that the authority previously exercised consistent
with this Order may require ratification, it is hereby approved and
ratified.
9. Delegation Order No. 11 (Rev. 22), effective January 30, 1992,
is superseded.
Dated: December 7, 1993.
Phil Brand,
Chief Compliance Officer Designee.
[FR Doc. 94-1983 Filed 1-28-94; 8:45 am]
BILLING CODE 4830-01-U