[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