[Federal Register Volume 60, Number 147 (Tuesday, August 1, 1995)]
[Notices]
[Pages 39203-39204]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-18843]



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DEPARTMENT OF THE TREASURY
[Treasury Directive Number 15-43]


Delegation of Authority to the Commissioner, Internal Revenue 
Service, Under 31 U.S.C. 333, Misuse of Treasury Name or Symbol

Dated: July 24, 1995.
    1. Purpose. This Directive delegates to the Commissioner, Internal 
Revenue Service, criminal investigatory authority and civil penalty 
enforcement authority under 31 U.S.C. 333 relating to misuse of the 
name or symbol of the Department of the Treasury or any Treasury 
component or employee thereof as specified below.
    2. Delegation. By virtue of the authority vested in the Secretary 
of the Treasury by 31 U.S.C. 333, and the authority delegated to the 
Under Secretary (Enforcement) by Treasury Order (TO) 101-05, there is 
hereby delegated to the Commissioner, Internal Revenue Service, 
authority to investigate criminal violations of, and to assess civil 
penalties under, section 333 involving: (a) The misuse of the name or 
symbol of the Internal Revenue Service or the name of any IRS employee; 
or (b) the name or symbol of the Department of the Treasury or the 
Secretary or any Treasury employee in connection with activities within 
the jurisdiction of the Internal Revenue Service.
    3. Civil Penalty Authority. The Commissioner, Internal Revenue 
Service, will assess, mitigate and collect civil penalties in 
accordance with guidelines issued by the Office of the Under Secretary 
(Enforcement).
    4. Redelegation. The authority delegated by this Directive may be 
redelegated. 

[[Page 39204]]

    5. Authorities.
    a. TO 101-05, ``Reporting Relationships and Supervision of 
Officials, Offices and Bureaus, Delegation of Certain Authority, and 
Order of Succession in the Department of the Treasury.''
    b. 31 U.S.C. 333.
    6. References.
    a. Treasury Directive (TD) 73-03, ``Official Flags of the 
Department of the Treasury.''
    b. TD 73-04, ``Official Seal of the Department of the Treasury.''
    c. 18 U.S.C. 701.
    7. Expiration Date. This Directive shall expire three years from 
the date of issuance unless cancelled or superseded by that date.
    8. Office of Primary Interest. Office of the Under Secretary 
(Enforcement).
Ronald K. Noble,
Under Secretary (Enforcement).
[FR Doc. 95-18843 Filed 7-31-95; 8:45 am]
BILLING CODE 4810-25-P