[Federal Register Volume 67, Number 162 (Wednesday, August 21, 2002)]
[Notices]
[Page 54258]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-21259]


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DEPARTMENT OF THE TREASURY

[Treasury Order Number 150-39]


Delegation of Authority to Act as Competent or Taxation Authority 
for Possessions of the United States

July 17, 2002.
    1. Purpose. The purpose of this Order is to formalize the authority 
of the Commissioner of Internal Revenue to act as the competent 
authority or taxation authority under tax coordination agreements and 
tax implementation agreements with the possessions of the United 
States, with the responsibility for coordination and liaison of tax 
administration issues involving the possessions of the United States.
    2. Delegation. The authority of the Secretary of the Treasury to 
act as competent authority or taxation authority with regard to tax 
implementation and coordination agreements that are entered into with 
the possessions of the United States is hereby delegated to the 
Commissioner of Internal Revenue. The authority of the Commissioner of 
Internal Revenue to provide for the administration of the United States 
internal revenue laws in the possessions of the United States 
(including administration of the aforesaid tax agreements) remains in 
effect.
    3. Redelegation. The Commissioner may redelegate this authority in 
writing to any officer or employee of the Internal Revenue Service.
    4. Ratification. To the extent that any action heretofore taken by 
the Commissioner of Internal Revenue or his delegate consistent with 
the delegation set forth in this Order may require ratification, such 
action is hereby affirmed and ratified.
    Authorities
    a. IRC Sec. 7803(a)(2).
    b. Subtitle G of Title XII of the Tax Reform Act of 1986, sections 
1271 to 1277 of Pub. Law 99-514, 100 Stat. 2085, 2591-2602.
    6. Office of Primary Interest. Commissioner of Internal Revenue.

Paul H. O'Neill,
Secretary of the Treasury.
[FR Doc. 02-21259 Filed 8-20-02; 8:45 am]
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