[Federal Register Volume 66, Number 58 (Monday, March 26, 2001)]
[Notices]
[Page 16521]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-7432]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Delegation Order No. 262 (Rev. 1)]


Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of Authority.

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SUMMARY: Pre-filing Agreements for Large and Mid-Size Business 
Taxpayers.

EFFECTIVE DATE: March 3, 2001.

FOR FURTHER INFORMATION CONTACT: Gerald W. Reese, Director, Pre-Filing 
& Technical Guidance, Large and Mid-Size Business, LM:PFT, IRS, New 
Mint Bldg, M-3-425, 1111 Constitution Ave, NW., Washington DC 20224, 
(202) 283-8280 (not a toll-free call), [email protected]

Order Number 262 (Rev. 1)

Pre-filing Agreements for Large and Mid-Size Business Taxpayers

    Summary: The authority of the Commissioner of Internal Revenue to 
enter into a written agreement with any person relating to that 
person's liability for any Internal Revenue tax for any taxable period 
ending prior to or subsequent to the date of such agreement is 
delegated as described below.
    Authority: To enter into and approve pre-filing agreements, which 
are described in Rev. Proc. 2001-22 (and any successor Revenue 
Procedure), and to enter into and approve agreements remaining in 
process under Notice 2000-12, if any. This does not include the 
authority to set aside any pre-filing agreement.
    Delegated to: Commissioner and Deputy Commissioner, Large and Mid-
Size Business (LMSB); LMSB Industry Directors; and LMSB Directors of 
Field Operations.
    Redelegation: This authority shall not be redelegated.
    Sources of Authority: 26 CFR 301.7121-1(a).
    This order supersedes Delegation Order 262 effective February 10, 
2000 (as amended). To the extent that authority previously exercised 
consistent with this Order may require ratification, it is hereby 
approved and ratified.

    Dated: March 3, 2001.
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 01-7432 Filed 3-23-01; 8:45 am]
BILLING CODE 4830-01-P