DELEGATION ORDER NO. 23 (Rev. 4) (Effective February 11, 1966) Settlement of Tort Claims and claims made by an employee of the Internal Revenue Service for damage to or loss of personal property incident to his service 1. Pursuant to Treasury Department Order No. 145 (Rev. 2), dated October 28, 1959 and Treasury Department Order No. 177-22 (Rev. 1), dated October 18, 1965, there is hereby delegated to the Assistant Commissioner (Administration), the Director, Facilities Management Division, the Chief, Emergency Planning Branch, and the Safety Management Officer in the Emergency Planning Branch: (a) The authority, under 28 U.S.C. 2672 to consider, ascertain, adjust, determine, settle and pay claims for money damages of $2,500 or less, for injury, loss, or death, caused by the negligent or wrongful act or omission of any employee of the Internal Revenue Service; (b) The authority to consider, ascertain, adjust and determine claims under the Act of December 28, 1922, 42 Stat. 1066; (c) The authority under the Military Personnel and Civilian Employees' Claims Act of 1964, as amended, to settle and pay claims made by an employee of the Internal Revenue Service, for damage to or loss of personal property incident to his service. 2. This authority may not be redelegated. 3. This Order supersedes Delegation Order No. 23 (Rev. 3) issued April 15, 1963 [C.B. 1963–1, 430]. SHELDON S. COHEN, (Filed by the Division of the Federal Register on February 15, 1966, 8:47 a.m., and published in the issue of the Federal Register for February 16, 1966, 31 F.R. 2785) DELEGATION ORDER NO. 66 (Rev. 1) CHIEF COUNSEL'S ORDER NO. 1958-11 (Rev. 1) (Effective January 28, 1966) Authorities of Regional Appellate Division and of Regional Counsel in Protested Cases and in Tax Court cases. Pursuant to the authority vested in the undersigned, it is ordered that: 1. (a) In each case in which a taxpayer has protested the determination of liability made by the office of a District Director of Internal Revenue or by the office of the Director of International Operations, the Regional Commissioner is authorized exclusively to represent the Commissioner (1) in the determination of liability for income, profits. estate, and gift tax in cases not docketed in the Tax Court of the United States, whether before or after issuance of a statutory notice: and (2) in the determination of liability for the excise and employment taxes designated in paragraph 5 of this Order. In each region the Assistant Regional Commissioner (Appellate), as Chief of the Appellate Division of the region, is authorized and each Chief, Appellate Branch Office, and each Associate Chief is authorized to repre sent the Regional Commissioner in the determination of tax liability in such case; and each Assistant Chief is authorized to represent the Regional Commissioner in the determination of tax liability in any such case in which the net deficiency or the net overassessment determined by the District Director or by the Director of International Operations does not exceed $50,000 and the determination of the Appellate Division does not involve a net overassessment in excess of $50,000. (b) The authorities delegated in subparagraph (a) of this paragraph are subject to the exceptions set forth in paragraph 3 of this Order and, except as provided in paragraph 4, they may not be redelegated. 2. (a) In each income, profits, estate, and gift tax case docketed in the Tax Court, in conformity with the provisions of Delegation Order No. 60-Chief Counsel's Order No. 1958-5, dated April 17, 1958 [C.B. 1958-1, 681], the Regional Commissioner is authorized exclusively to represent the Commissioner in the functions delegated to the Regional Appellate Division in that joint Order. In each region the Assistant Regional Commissioner (Appellate), as Chief of the Appellate Division of the region, is authorized and each Chief, Appellate Branch Office, and each Associate Chief is authorized to represent the Regional Commissioner in the performance of those functions; and each Assistant Chief is authorized to represent the Regional Commissioner in the performance of those functions in any such case in which the net deficiency or net overassessment determined in the statutory notice does not exceed $50,000 and the basis of disposition does not involve a net overassessment in excess of $50,000. (b) The authorities delegated in subparagraph (a) of this paragraph are subject to the exceptions set forth in paragraph 3 of this Order and they may not be redelegated. 3. The authorities delegated by this Order to the Regional Commissioners do not include authority to: (a) Eliminate the ad valorem fraud penalty in any income, profits, estate or gift tax case in which the penalty has been determined by the district office in connection with a tax year or period, or which is related to or affects such year or period, for which criminal prosecution against the taxpayer (or a related taxpayer involving the same transaction) has been recommended to the Department of Justice for willful attempt to evade or defeat tax, or for willful failure to file a return, except upon the recommendation or concurrence of the Regional Counsel; (b) Act in any case in which a recommendation for criminal prosecution is pending, except with the concurrence of the Regional Counsel; nor (c) Modify any decision of the Excess Profits Tax Council with respect to any issue arising under section 722 of the Internal Revenue Code of 1939, except with the concurrence of the Director of the Appellate Division or his delegate. 4. In any case not docketed in the Tax Court in which a statutory notice was issued by the office of a District Director, the Assistant Regional Commissioner (Appellate) may relinquish the jurisdiction of the Appellate Division by waiver to the office of that District Director. Similarly, the Assistant Regional Commissioner (Appel late) for the region which includes Washington, D.C., may relinquish the jurisdiction of the Appellate Division by waiver to the office of the Director of International Operations in any case in which the office of that Director issued the statutory notice. No such waiver shall be made in any case in which criminal prosecution has been recommended and not finally disposed of; nor in any case in which the determination in the statutory notice includes the ad valorem fraud penalty. Notwithstanding any such waiver, upon filing of a petition with the Tax Court, jurisdiction shall revest in the Appellate Division. 5. The excise and employment taxes subject to the provisions of this Order include any Federal excise or employment tax: (a) Under the Internal Revenue Code of 1939, except any tax imposed by: (1) Chapter 8, 15, 23, 26, or 27A; (2) Subchapter B of Chapter 25; (3) Part V, VI, VII, or VIII of Subchapter A of Chapter 27; (4) Subchapter B of Chapter 28, insofar as it relates to liquor and tobacco; or (5) Chapter 9A, insofar as it relates to distilled spirits, wines, cordials, or fermented malt liquors. (b) Under the Internal Revenue Code of 1954, except any tax imposed by: (1) Chapter 35 of Subtitle D; (2) Subchapter A, Chapter 39 of Subtitle D; (3) Subtitle E; or (4) Subchapter D, Chapter 78 of Subtitle F, insofar as it relates to liquor and tobacco. 6. (a) In the performance of his functions under this Order, each Regional Counsel shall be subject to the general supervision and control of the Chief Counsel. With the approval of the Chief Counsel, Regional Counsel may redelegate any function by this Order vested in Regional Counsel. (b) The Regional Counsel will consider all memoranda prepared in the Regional Appellate Division recommending the issuance of statutory notices, prior to the issuance of such statutory notices by the Regional Appellate Division. 7. The instructions contained in this Order are intended to supple ment the instructions contained in Delegation Order No. 60-Chief Counsel's Order No. 1958-5, dated April 17, 1958 [C.B. 1958-1, 681]. and supersede other prior instructions to the extent that such other prior instructions are inconsistent herewith. 8. This Order supersedes Delegation Order No. 66, Chief Counsel's Order No. 1958-11, issued August 6, 1958 [C.B. 1958-2, 1093], and Amendment 1 thereto, issued August 4, 1959, C.B. 1959–2, 908. (Filed by the Division of the Federal Register on Feb. 3, 1966, 8:46 a.m., and published in the issue of the Federal Register for Feb. 4, 1966, 31 F.R. 2393) DELEGATION ORDER NO. 83 (Rev. 2) Authority to permit inspection of certain returns and related documents Pursuant to authority vested in the Commissioner of Internal Revenue by 26 CFR 301.6103 (a)-1, District Directors, the Director of International Operations, Service Center Directors, and the Director of the Collection Division, are authorized: 1. To permit inspection of returns in their custody by any applicant eligible therefor in accordance with paragraph (c) of section 301.6103 (a)-1, including any applicant with respect to whom inspection is made discretionary with the Secretary or the Commissioner or the delegate of either, provided such applicant meets the requirements embodied by such paragraph. The authority delegated in this paragraph of this order is limited to returns as filed by or on behalf of the taxpayer, including any schedules, lists and other written statements which have been filed with the Internal Revenue Service by or on behalf of the taxpayer or which have previously been furnished by the Service to the taxpayer. 2. To permit inspection of returns in their custody by United States attorneys and attorneys of the Department of Justice in accordance with paragraph (g) of section 301.6103(a)-1, and to furnish returns, or copies thereof, to such attorneys in accordance with paragraph (h) of such section. The authority delegated in this paragraph of this order is limited to returns as filed by or on behalf of the taxpayer, including any schedules, lists and other written statements which have been filed with the Internal Revenue Service by or on behalf of the taxpayer or which have previously been furnished by the Service to the taxpayer, except that other records or reports containing information included or required by statute to be included in the return may be furnished (a) when the return or copy thereof is requested for official use in the prosecution of claims and demands by, and offenses against, the United States, or the defense of claims and demands against the United States or officers and employees thereof, in cases arising under the internal revenue laws or related statutes which were referred by the Department of the Treasury to the Department of Justice for such prosecution or defense, or (b) in cases not so referred, when so authorized by the Assistant Commissioner (Compliance). 3. The authority delegated in paragraph 1 may be redelegated, but not lower than to Division Chiefs except that the Director of International Operations may redelegate to the Director's Representative in Puerto Rico. The authority delegated in paragraph 2 may not be redelegated. 4. This Order supersedes Delegation Order No. 83 (Rev. 1), issued February 12, 1965 [C.B. 1965-1, 699]. SHELDON S. COHEN, (Filed by the Division of the Federal Register on May 17, 1966, 8:49 a.m., and published in the issue of the Federal Register for May 18, 1966, 31 F.R. 7249) DELEGATION ORDER NO. 86 (Rev. 2) Authority to permit inspection of certain returns by certain applicants pursuant to 26 CFR 601.702(d) Pursuant to authority vested in the Commissioner of Internal Rev enue, authority is hereby delegated to District Directors, Service Center Directors, and the Director of International Operations, to permit inspection of returns in their custody, inspection of which may be authorized by the Commissioner of Internal Revenue pursuant to 25 CFR 601.702 (d), to the same persons and subject to the same conditions as prescribed for such persons in 26 CFR 301.6103 (a)−1(c). The authority delegated herein is limited to returns as filed by or on behalf of the taxpayer, including any schedules, lists and other written statements which have been filed with the Internal Revenue Service by or on behalf of the taxpayer or which have previously been furnished by the Service to the taxpayer. Whenever it is determined that a return or related document as defined above is available for disclosure in a particular case, a copy or certified copy may be furnished the party requesting the same. The authority delegated herein may be redelegated, but not lower than to Division Chiefs except that the Director of International Operations may redelegate to the Director's Representative in Puerto Rico. This Order supersedes Delegation Order No. 86 (Rev. 1), issued February 12, 1965 [C.B. 1965-1, 700]. SHELDON S. COHEN, (Filed by the Division of the Federal Register on May 17, 1966, 8:48 a.m.. and published in the issue of the Federal Register for May 18, 1966, 31 F.R. 7249) DELEGATION ORDER NO. 88 (Rev. 1) (Effective December 30, 1965) Issuance of notices of revocation and reestablishment of exemption Pursuant to the provisions of 26 CFR 1.503 (a)-1, the authority to determine that an organization has engaged in a prohibited transaction and to notify the organization of the revocation of exemption is delegated to District Directors of Internal Revenue. District Directors are also delegated the authority to determine that such an organization will not knowingly again engage in a prohibited transaction and that the organization also satisfies all other requirements under section 501(c)(3) or section 401(a) of the Internal Revenue Code of 1954, and to notify such organization of the reestablishment of its exemption pursuant to 26 CFR 1.503 (d)-1. Authority delegated in this Order may be redelegated only to Chiefs of Audit Division. |