[Federal Register Volume 61, Number 174 (Friday, September 6, 1996)]
[Notices]
[Pages 47235-47236]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-22774]


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DEPARTMENT OF THE TREASURY
[Delegation Order No. 155 (Rev. 4)]


Delegation of Authority

AGENCY: Internal Revenue Service, Treasury.

ACTION: Delegation of authority.

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SUMMARY: This delegation order is revised to give authority to sign 
recommendation letters for nonsuit settlements to the Regional Counsel 
and District Counsel in the field and to the Deputy Associate Chief 
Counsel and Assistant Chief Counsel in the National Office. In 
addition, it has been expanded in scope to cover nonrefund matters. The 
text of the delegation order appears below.

EFFECTIVE DATE: August 15, 1996.

FOR FURTHER INFORMATION CONTACT: Sara M. Coe, CC:DOM:FS:PROC, Room 
4135,

[[Page 47236]]

1111 Constitution Avenue, NW, Washington, DC 20224, (202) 622-7940 (not 
a toll-free call).

Recommendation Letters to the Department of Justice Concerning 
Settlement Offers Covering Persons or Periods Not in Suit

    Authority: For matters under their respective jurisdictions, to 
sign recommendation letters to the Department of Justice concerning 
Settlement Offers related to pending refund cases or any other cases 
or matters referred to the Department of Justice for prosecution or 
defense with respect to persons or periods not in suit.

    Delegated to: Chief Counsel, Associate Chief Counsel, Deputy 
Associate Chief Counsel.

    Authority: For matters under their respective jurisdictions, to 
sign recommendation letters concerning Settlement Offers related to 
pending refund cases or any other cases or matters referred to the 
Department of Justice for prosecution or defense with respect to: 
(a) periods not in suit ending prior to the date of the resulting 
settlement agreement; (b) tax consequences for periods not in suit 
ending after the date of the settlement agreement that necessarily 
result from the settlement of the periods in suit; (c) issues 
conceded in full by the taxpayer for periods not in suit ending 
after the date of the settlement agreement; (d) persons not in suit 
for the periods described in (a); and (e) persons not in suit for 
the items described in (b) and (c).

    Delegated to: Regional Counsel, District Counsel, Assistant Chief 
Counsel.
    In exercising both of the above authorities, the advice of the 
Chief of Appeals and/or District Director with jurisdiction over the 
nonsuit persons or periods should be obtained and considered.
    Redelegation: The authority delegated herein may not be 
redelegated.

    Sources of Authority: 26 CFR 301.7122-1, 26 CFR 301.7701-9. To 
the extent that authority previously exercised consistent with this 
order may require ratification, it is hereby approved and ratified. 
This order supersedes Delegation Order No. 155 (Rev. 3), effective 
October 1, 1991.

    Dated: August 15, 1996.
Michael P. Dolan,
Deputy Commissioner.
[FR Doc. 96-22774 Filed 9-5-96; 8:45 am]
BILLING CODE 4830-01-P