[Federal Register Volume 59, Number 86 (Thursday, May 5, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-10863]


[[Page Unknown]]

[Federal Register: May 5, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Delegation Order No. 60 (Rev. 7)]

 

Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of Authority.

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SUMMARY: Authority to settle cases docketed in the Tax Court.

EFFECTIVE DATE: May 5, 1994.

FOR FURTHER INFORMATION CONTACT: Rebecca Harrigal, CC:DOM:FS:FI&P, room 
4043, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 622-
7870 (not a toll-free call).
    With respect to cases docketed in the United States Tax Court, the 
authority vested in the Commissioner of Internal Revenue by 26 CFR 
301.6020-1, 26 CFR 301.6201-1, 26 CFR 301.7701-9, and Treasury 
Department Order No. 150-10 is hereby delegated and pursuant to the 
authority vested in Chief Counsel for the Internal Revenue Service by 
General Counsel Legal Division Order No. 4 it is hereby delegated:
    1. Chief Counsel's delegate (hereinafter Counsel) will have 
exclusive jurisdiction over any case docketed in the Tax Court if the 
notice of deficiency, liability or other determination was issued by 
Appeals officials; if the notice of deficiency, liability or other 
determination was issued after appeals consideration of all petitioned 
issues by the Employee Plans and Exempt Organizations function; if the 
notice of deficiency, liability or final adverse determination letter 
was issued by a district director and is based upon a National Office 
ruling or National Office Technical Advice in that case involving a 
qualification of an employee plan or tax exemption and/or foundation 
status of an organization (but only to the extent the case involved 
such issue); or, except as provided in paragraph 3, if the case was 
docketed under Internal Revenue Code sections 6110, 7477, or 7478. 
Jurisdiction will vest with Counsel at the time such cases are docketed 
with the Court.
    2. Appeals will have exclusive jurisdiction to settle in whole or 
part, (but no later than the receipt of the trial calendar in regular 
cases and no later than 15 days before the calendar call in S cases) 
cases docketed in the Tax Court, except cases described in paragraph 1 
of the Delegation Order. If Appeals concludes that the case is not 
susceptible of settlement, Counsel will have jurisdiction over the 
case.
    3. The Associate Chief Counsel (Domestic) will have settlement 
jurisdiction over cases in his/her jurisdiction for any case docketed 
in the Tax Court under Internal Revenue Code section 7478. The 
Associate Chief Counsel (Domestic) and the Associate Chief Counsel 
(International) will have settlement jurisdiction over cases in his/her 
jurisdiction for any case docketed in the Tax Court under Code section 
6110.
    4. The authority of Chief Counsel's delegate to redelegate is 
contained in Chief Counsel's Order No. 1030.1B, issued July 2, 1978.
    5. To the extent that the authority previously exercised consistent 
with this Order may require ratification, it is hereby approved and 
ratified.
    6. Delegation Order No. 60 (Rev. 6), effective May 12, 1986, is 
superseded.

    Dated: April 11, 1994.

David L. Jordan,
Acting Chief Counsel.
    Dated: April 16, 1994.
Michael P. Dolan,
Deputy Commissioner.
[FR Doc. 94-10863 Filed 5-4-94; 8:45 am]
BILLING CODE 4830-01-U