[Federal Register Volume 61, Number 65 (Wednesday, April 3, 1996)]
[Notices]
[Page 14852]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-8029]



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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 247]


Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Delegation of authority.

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SUMMARY: Provides resolution authority to Examination on coordinated 
issues in the Industry Specialization Program (ISP) and International 
Field Assistance Specialization Program (IFASP) for those issues on 
which Appeals has coordinated issue papers containing settlement 
guidelines or positions. Examination resolution may be reached only 
subject to the concurrence of both the Examination and Appeals ISP and/
or IFASP Coordinators. The text of the delegation order appears below.

EFFECTIVE DATE: March 15, 1996.

FOR FURTHER INFORMATION CONTACT: Harry E. Lebedun, CP:EX:C:C, Room 
2036, 1111 Constitution Ave., NW, Washington, DC. 20224, (202) 622-3654 
(not a toll free number).
Order No. 247
    Effective Date: March 15, 1996.

Authority of Examination Case Managers to Accept Settlement Offers 
and Execute Closing Agreements on Industry Specialization Program 
(ISP) and International Field Assistance Specialization Program 
(IFASP) Issues.

    The authority vested in the Commissioner of the Internal Revenue by 
Treasury Order Nos. 150-07, 150-09, 150-10 and the authority contained 
in 26 U.S.C. Section 7121 is hereby delegated as follows:
    1. All examination case managers are delegated discretionary 
authority in Coordinated Examination Program cases under their 
jurisdiction to accept settlement offers, regardless of the amount of 
the liability sought to be compromised, with respect to coordinated 
issues within the ISP and IFASP on which Appeals has coordinated issue 
papers containing settlement guidelines or positions. Prior to 
finalization, the proposed settlement, together with any related 
closing agreement and/or Form 870-AD, Offer of Waiver of Restrictions 
on Assessment and Collection of Deficiency in Tax and of (to be 
completed by case manager), and supporting documentation, shall be 
reviewed and approved by the appropriate specialists/coordinators for 
ISP and IFASP within Examination, International and the Appeals 
functions.
    2. For purposes of this limited delegation of settlement authority, 
coordinated issues within the ISP and IFASP are those issues published 
in the Internal Revenue Manual.
    3. All examination case managers are delegated authority to execute 
closing agreements and/or the Form 870-AD in order to effect any 
settlement reached in a Coordinated Examination case involving ISP and 
IFASP issues.
    4. This authority delegated in this order may not be redelegated.
    5. The authority contained in this Order supplements the authority 
contained in Delegation Order 97 (as revised).

    Dated: March 15, 1996.
Michael P. Dolan
Deputy Commissioner.
[FR Doc. 96-8029 Filed 4-2-96; 8:45 am]
BILLING CODE 4830-01-P