[Federal Register Volume 62, Number 166 (Wednesday, August 27, 1997)]
[Notices]
[Pages 45476-45478]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-22693]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Delegation Order No. 97 (Rev. 34)]


Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.


[[Page 45477]]


ACTION: Delegation of Authority.

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SUMMARY: The authority delegated by the Commissioner of Internal 
Revenue to the Assistant Commissioner (Employee Plans and Exempt 
Organizations), to enter into and approve certain closing agreements, 
may be redelegated to special assistants and division directors 
reporting directly to the Assistant Commissioner (Employee Plans and 
Exempt Organizations). The text of the delegation order appears below.

EFFECTIVE DATE: August 18, 1997.

FOR FURTHER INFORMATION CONTACT: John H. Turner, CP:E:EP:P:2, Room 
6702, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 622-
6214 (not a toll-free number).

Delegation Order No. 97 (Rev. 34)

Effective: August 18, 1997

Closing Agreements Concerning Internal Revenue Tax Liability 
(Supplemented by Delegation Orders No. 236, 245, 247 and 248)
    1. Authority: To enter into and approve a written agreement with 
any person relating to the internal revenue tax liability of such 
person (or of the person or estate for whom he or she acts) in respect 
to any prospective transactions or completed transactions if the 
request to the Chief Counsel for determination or ruling was made 
before any affected returns have been filed. This does not include the 
authority to set aside any closing agreement.
    Delegated to: The Chief Counsel in cases under his/her 
jurisdiction.
    Redelegation: This authority may be redelegated no lower than the 
Deputy Associate Chief Counsels for cases under their respective 
jurisdictions and to the Assistant Chief Counsels for cases under their 
respective jurisdictions that do not involve precedent issues.
    2. Authority: To enter into and approve a written agreement with 
any person relating to the internal revenue tax liability of such 
person (or of the person or estate for whom he or she acts) for a 
taxable period or periods ended prior to the date of agreement and 
related specific items affecting other taxable periods. This does not 
include the authority to set aside any closing agreement.
    Delegated to: The Associate Chief Counsels and the Assistant 
Commissioners (Examination) and (International) for matters under their 
respective jurisdictions.
    Redelegation: The authority delegated to the Associate Chief 
Counsels may be redelegated, by the Deputy Chief Counsel, to the Deputy 
Associate Chief Counsels. The authority delegated to the Assistant 
Commissioners (Examination) and (International) may be redelegated, 
respectively, to the Deputy Assistant Commissioners (Examination) and 
(International).
    3. Authority: To enter into and approve a written agreement with 
any person relating to the internal revenue tax liability of such 
person (or of the person or estate for whom he or she acts) with 
respect to the performance of his or her functions as the competent 
authority under the tax conventions of the United States. This does not 
include the authority to set aside any closing agreement.
    Delegated to: The Assistant Commissioner (International).
    Redelegation: This authority may be redelegated to the Deputy 
Assistant Commissioner (International).
    4. Authority: To enter into and approve a written agreement with 
any person relating to the internal revenue tax liability of such 
person (or of the person or estate for whom he or she acts). This does 
not include the authority to set aside any closing agreement.
    Delegated to: The Assistant Commissioner (Employee Plans and Exempt 
Organizations) in cases under his or her jurisdiction.
    Redelegation: This authority may be redelegated to special 
assistants and division directors reporting directly to the assistant 
commissioner.
    5. Authority: To enter into and approve a written agreement with 
any person relating to the internal revenue tax liability of such 
person (or of the person or estate for whom he or she acts), for a 
taxable period or periods ended prior to the date of the agreement and 
related specific items affecting other taxable periods. This does not 
include the authority to set aside any closing agreement.
    Delegated to: In cases under their jurisdiction (but excluding 
cases docketed before the United States Tax Court), the Assistant 
Commissioner (International); regional commissioners; regional counsel; 
regional chief compliance officers; service center directors; district 
directors; regional directors of appeals; assistant regional directors 
of appeals; chiefs and associate chiefs of appeals offices; and appeals 
team chiefs with respect to their team cases.
    Redelegation: 1. Service center directors and the Director, Austin 
Compliance Center, may redelegate this authority no lower than the 
Chief, Examination Support Unit, with respect to agreements concerning 
the administrative disposition of certain tax shelter cases, and no 
lower than the Chief, Windfall Profit Tax Staff, Austin Service Center 
or Austin Compliance Center, with respect to entering into and 
approving a written agreement with the Tax Matters Partner/Person (TMP) 
and one or more partners or shareholders with respect to whether the 
partnership or S corporation, acting through its TMP, is duly 
authorized to act on behalf of the partners or shareholders in the 
determination of partnership or S corporation items for purposes of the 
tax imposed by Chapter 45, and for purposes of assessment and 
collection of the windfall profit tax for such partnership or S 
corporation taxable year.
    2. The Assistant Commissioner (International) and district 
directors may redelegate this authority no lower than the Chief, 
Quality Review Staff/Section with respect to all matters, and not below 
the Chief, Examination Support Staff/Section, or Chief, Planning and 
Special Programs Branch/Section, with respect to agreements concerning 
the administrative disposition of certain tax shelter cases, or Chief, 
Special Procedures function, with respect to the waiver of right to 
claim refunds for those responsible officers who pay the corporate 
liability in lieu of a trust fund recovery penalty assessment under IRC 
6672.
    6. Authority: In cases under their jurisdiction docketed in the 
United States Tax Court and in other Tax Court cases upon the request 
of Chief Counsel or his/her delegate, to enter into and approve a 
written agreement with any person relating to the internal revenue tax 
liability of such person (or of the person or estate for whom he or she 
acts), but only in respect to related specific items affecting other 
taxable periods. This does not include the authority to set aside any 
closing agreement.
    Delegated to: The associate chief counsels; the Assistant 
Commissioners (Employee Plans and Exempt Organizations) and 
(International); regional commissioners; regional counsel; regional 
directors of appeals; assistant regional directors of appeals; chiefs 
and associate chiefs of appeals offices; and appeals team chiefs with 
respect to their team cases.
    Redelegation: This authority may not be redelegated.
    7. Authority: In cases under the jurisdiction of the Assistant 
Commissioner (International), to enter into and approve a written 
agreement with any person relating to the internal revenue tax 
liability of such person (or of the person or estate for whom he/she

[[Page 45478]]

acts), and to provide for the mitigation of economic double taxation 
under section 3 of Revenue Procedure 64-54, 1964-2 C.B. 1008, under 
Revenue Procedure 72-22, 1972-1 C.B. 747, and under Revenue Procedure 
69-13, 1969-1 C.B. 402, and to enter into and approve a written 
agreement providing the treatment available under Revenue Procedure 65-
17, 1965-1 C.B. 833. This does not include the authority to set aside 
any closing agreement.
    Delegated to: Assistant Commissioner (International).
    Redelegation: This authority may not be redelegated.
    Sources of Authority: 26 CFR 301.7121-1(a); Treasury Order No. 150-
07; Treasury Order No. 150-09; and Treasury Order No. 150-17, subject 
to the transfer of authority covered in Treasury Order No. 120-01, as 
modified by Treasury Order No. 150-27, as revised.
    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. 97 (Rev. 33), which was 
effective March 15, 1996.

    Dated: August 18, 1997.

    Approved:
Michael P. Dolan,
Deputy Commissioner.
[FR Doc. 97-22693 Filed 8-26-97; 8:45 am]
BILLING CODE 4830-01-P