[Federal Register Volume 61, Number 118 (Tuesday, June 18, 1996)]
[Notices]
[Pages 30937-30938]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-15452]



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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Delegation Order No. 77 (Rev. 28)]


Delegation of Authority

AGENCY: Internal Revenue Service, Treasury.

ACTION: Delegation of authority.

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SUMMARY: The authority to issue or execute agreements to rescind 
notices of deficiency is given to the appropriate officials at the 
local level to whom authority should be delegated. These individuals 
may then redelegate authority to those with actual responsibility for 
signing or rescinding

[[Page 30938]]

statutory notices of deficiency. The text of the delegation order 
appears below.

EFFECTIVE DATE: May 17, 1996.

FOR FURTHER INFORMATION CONTACT: Grace Robertson, CP:EX:CS:R, Room 108, 
Aerospace Building, Washington, D.C. 20224, (202) 401-4478 (not a toll-
free call).

DELEGATION ORDER NO. 77 (REV. 28)

Effective: May 17, 1996.

Authority To Issue or Execute Agreement To Rescind Notices of 
Deficiency

    Authority: To sign and send to the taxpayer by registered or 
certified mail, any notice of deficiency and to sign a written form or 
document rescinding any notice of deficiency.

Delegated to:

Chiefs, Appeals Offices
Appeals Team Chiefs (as to their respective cases)
Directors, Computing Centers
Directors, Customer Service Centers
Directors, Submission Processing Centers
Assistant Commissioner (International)
Chiefs, Employee Plans and Exempt Organizations Divisions
Chiefs, Collection Divisions
Chiefs, Examination Divisions

    Redelegation: This authority may be redelegated by all the above 
listed officials, except Appeals Team Chiefs, directly to selected 
individuals within their functional area. This authority may not be 
further redelegated.
    Sources of Authority: Authority granted to the Commissioner of 
Internal Revenue, District Directors, and Service Center Directors by 
26 CFR 301.7701-9; 26 CFR 301.6212-1; 26 CFR 301.6861-1; 26 U.S.C. 
6212; 26 U.S.C. 6212(d); Treasury Order 150-10; and section 1562 of the 
Tax Reform Act of 1986.
    To the extent that the authority previously exercised consistent 
with this order may require ratification, it is hereby approved and 
ratified. This order supersedes Delegation Order No. 77 (Rev. 27), 
effective October 15, 1992.

    Dated: May 17, 1996.
Michael P. Dolan,
Deputy Commissioner.
[FR Doc. 96-15452 Filed 6-17-96; 8:45 am]
BILLING CODE 4830-01-P