[Federal Register Volume 66, Number 77 (Friday, April 20, 2001)]
[Notices]
[Page 20351]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-9524]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Delegation Order No. 183 (Rev. 8)]


Delegation of Authority

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Delegation of authority.

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SUMMARY: Extension of Time for Making Certain Elections. The text of 
the delegation order appears below.

FOR FURTHER INFORMATION CONTACT: Sharon Horn, Office of Associate Chief 
Counsel (Corporate), [email protected]. treas.gov; (202) 622-
7700 (Not a toll-free call); Frank Inserra, Office of Associate Chief 
Counsel (General Legal Services), Francis.C.Inserra@m1. 
irscounsel.treas.gov, (202) 283-7900 (not a toll-free call), 1111 
Constitution Avenue, NW., Washington, DC 20024.

Order Number 183 (Rev. 8)

    Effective Date: April 20, 2001.

Extension of Time for Making Certain Elections

    (1) Authority: To grant, for cases within their respective 
jurisdictions, a reasonable extension of the time fixed by regulations, 
or by a revenue ruling, a revenue procedure, a notice, or an 
announcement published in the Internal Revenue Bulletin, for the making 
of an election or application for relief in respect of tax under all 
subtitles of the Internal Revenue Code, except subtitles E, G, H, and 
I, subject to the requirements of 26 CFR 301.9100-1.
    (2) Delegated to: Officials in the following offices:

Tax Exempt and Government Entities:
    Directors of Employee Plans, Exempt Organizations, and Government 
Entities; Directors, EP and EO Rulings and Agreements; Manager, EO 
Technical; Manager, EO Technical Guidance and Quality Assurance; 
Manager, EP Technical; Manager, EP Technical Guidance and Quality 
Assurance; Manager, EP Voluntary Compliance; Manager, EO Projects/
Voluntary Compliance; GE Directors of Federal, State and Local 
Governments, Indian Tribal Governments, and Tax Exempt Bonds; GE 
Managers of Outreach Planning and Review
Chief Counsel:
    Branch Chiefs and technical assistants (including Senior Technician 
Reviewers and equivalents) in the offices of Division Counsel/Associate 
Chief Counsel (Tax Exempt and Government Entities); Associate Chief 
Counsel (Corporate); Associate Chief Counsel (Financial Institutions 
and Products); Associate Chief Counsel (Income Tax and Accounting); 
Associate Chief Counsel (International); Associate Chief Counsel 
(Passthroughs and Special Industries); and Associate Chief Counsel 
(Procedure and Administration)

    (3) Redelegation: This authority may not be redelegated.
    (4) Authority: To grant for IRC 505(c) and 508 matters, a 
reasonable extension of time fixed by regulations for making an 
election or application for relief in respect of tax under Subtitle A 
of the Code, subject to the requirements of 26 CFR 301.9100-1.
    (5) Delegated to: Group Managers in the following Tax Exempt/
Government Entities offices: Employee Plans; Exempt Organizations; 
Federal, State & Local Governments; Indian Tribal Governments; and Tax 
Exempt Bonds.
    (6) Redelegation: This authority may not be redelegated.
    (7) Authority: To grant for IRC 408A(d)(6) matters, a reasonable 
extension of time fixed by regulations for making an election or 
application for relief in respect of tax under Subtitle A of the Code, 
subject to the requirements of 26 CFR 301.9100-1.
    (8) Delegated to: Group Managers authorized to issue letter rulings 
in EP Rulings and Agreements Technical of the Tax Exempt and Government 
Entities Division.
    (9) Redelegation: This authority may not be redelegated.
    (10) Source of Authority: 26 CFR 301.9100-1; Treasury Order 150-10.
    (11) 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. 183 
(Rev. 7), effective August 23, 1996 (as amended).

    Dated: March 24, 2001.
Bob Wenzel,
Deputy Commissioner, Internal Revenue Service.
[FR Doc. 01-9524 Filed 4-19-01; 8:45 am]
BILLING CODE 4830-01-P