[Federal Register Volume 59, Number 138 (Wednesday, July 20, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-17564]


[[Page Unknown]]

[Federal Register: July 20, 1994]


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DEPARTMENT OF THE TREASURY
[Delegation Order No. 11 (Rev. 24)]

 

Deputy Assistant Commissioner (International), et al.; Delegation 
of Authority

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: June 21, 1994.

FOR FURTHER INFORMATION CONTACT: Linda Kelly, Program Analyst, Office 
of Operations (CP:CO:O), room 7238, 1111 Constitution Avenue, NW., 
Washington, DC 20224; telephone (202) 622-6933 (not a toll-free call).

Order No. 11 (Rev. 24).
Effective date: June 21, 1994.
Authority to Accept or Reject Offers in Compromise.

    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, assistant chiefs, 
associate chiefs, and team chiefs or team managers as to their 
respective cases, in 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. Division chiefs 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. Chiefs, 
Collection Division, 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. Chiefs, Collection Division, 
may redelegate to Automated 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. Chiefs, Collection Division, may redelegate to group 
managers in the Collection Field function; to Chief, Advisory or 
Insolvency unit, or equivalent, GS-12 or above, in Special Procedures 
function; and to Automated 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, in Collection, and Chief, Special 
Procedures or equivalent, in blended districts, 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. Group managers in Collection Field function and Chief, Advisory 
or Insolvency unit or equivalent, GS-12 or above, in Special Procedures 
function 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. Chiefs, Examination Division, may redelegate to any Chief, 
Quality Measurement Staff, or Chief, Planning and Special Programs, the 
authority to reject and acknowledge withdrawals of all offers in 
compromise regardless of the amount of the liability sought to be 
compromised.
    7. The authority delegated to division chiefs, branch chiefs, 
assistant branch chiefs, group managers, and Chief, Advisory or 
Insolvency unit, GS-12 or above, 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.
    8. District directors; service center directors; Director, Austin 
Compliance Center; and regional directors of Appeals are delegated the 
authority to accept offers in compromise in the event Counsel renders a 
negative legal opinion, regardless of the amount of the liability 
sought to be compromised. This applies only to offers in compromise--
Doubt as to Collectibility. This authority may not be redelegated.
    9. The authority in this delegation order may not be redelegated 
except as indicated.
    10. To the extent that the authority previously exercised 
consistent with this order may require ratification, it is hereby 
approved and ratified.
    11. Delegation Order No. 11 (Rev. 23), effective December 7, 1993, 
is superseded.

    Dated: June 21, 1994.
Phil Brand,
Chief Compliance Officer.
[FR Doc. 94-17564 Filed 7-19-94; 8:45 am]
BILLING CODE 4830-01-U