[Federal Register Volume 59, Number 48 (Friday, March 11, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-5769]


[[Page Unknown]]

[Federal Register: March 11, 1994]


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DEPARTMENT OF THE TREASURY
[Delegation Order No. 219 (Rev. 3)]

 

Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of Authority.

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Summary: Allows for the delegation of authority to approve jeopardy and 
termination assessments. The Chief, EP/EO Division is added to the list 
of previously delegated officials.

EFFECTIVE DATE: March 7, 1994.

FOR FURTHER INFORMATION CONTACT: Donald Ketchum, E:FC:C1, room 2232, 
1111 Constitution Avenue, NW., Washington, DC 20224 (202) 622-7497 (not 
a toll free number).

Delegation of Authority To Make Jeopardy and Termination 
Assessments

    1. Pursuant to the authority vested in the Commissioner of the 
Internal Revenue under 26 CFR 301.6020-1, 26 CFR 301.6201-1, 26 CFR 
301.7701-9 and Treasury Order 150-10, authority is hereby delegated to 
the Assistant Commissioner (International) and the District Director to 
make jeopardy and termination assessments in accordance with Internal 
Revenue Code Sections 6861, 6862, 6851, respectively, and the 
regulations promulgated thereunder.
    2. In the event the Assistant Commissioner (International) or the 
District Director has to exclude himself/herself from personal 
involvement for reasons prescribed in IRM 4500, IRM 7(10)(12)(19) or 
IRM 7(10)(12)(20), then jeopardy and/or termination assessments will be 
personally approved by the Deputy Assistant Commissioner 
(International) or the Assistant District Director, if that position 
exists, or if that position does not exist, by the official delegated 
in the order prescribed below:

    a. Chief, Examination Division.
    b. Chief, Collection Division.
    c. Chief, Criminal Investigation Division.
    d. Chief, Employee Plans and Exempt Organizations.

    3. If all International or District officials identified above must 
exclude themselves from personal involvement, the personal approval of 
the Chief Operations Officer or Regional Commissioner is required. In 
any event, the person approving the jeopardy and/or termination 
assessment must not fall within any of the exclusionary situations that 
prevent the Assistant Commissioner (International) or a District 
Director from being personally involved.
    4. This authority may not be redelegated.
    5. Delegation Order No. 219 (Rev. 2), effective February 22, 1991, 
is superseded.

    Dated: March 18, 1994.
Phil Brand,
Chief Compliance Officer.
[FR Doc. 94-5769 Filed 3-10-94; 8:45 am]
BILLING CODE 4830-01-U