1.2.50 Delegation of Authorities for Taxpayer Advocate Service Activities

1.2.50.1  (03-22-2006)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process. Whether or not the numbers have changed, each Delegation Order is categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Delegation Orders. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.
  2. Any Delegation Orders approved after this revision of IRM 1.2.50 can be found on the ReferenceNet web site under the Instructions to Staff tab at the top and then to “Recently Approved Delegation Orders. ” They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.
  3. See Exhibit 1.2.50-1 for a listing of Delegation Orders by new number, old number and title.

    Note:

    If any Delegation Orders have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

1.2.50.2  (01-17-2001)
Delegation Order 13-1 (formerly DO-232, (Rev. 4)

  1. Authority to Issue, Modify or Rescind Taxpayer Assistance Orders
  2. Authority: In accordance with applicable statutes, regulations, policies and procedures, to issue, modify or rescind Taxpayer Assistance Orders (TAOs) for cases under their jurisdiction.
  3. Delegated to: Director, Taxpayer Account Operations; Local Taxpayer Advocates.
  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority: I.R.C. section 7811.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 232 (Rev. 3), effective April 16, 1997.
  7. Signed: Henry O. Lamar, Jr., Acting National Taxpayer Advocate

1.2.50.3  (01-17-2001)
Delegation Order 13-2 (formerly DO-233, Rev. 1)

  1. Authority of the National Taxpayer Advocate to Approve Replacement Checks, to Substantiate Credits, and to Abate Penalties.
  2. Authority: For cases under the jurisdiction of the National Taxpayer Advocate, the authority is hereby granted to:
    1. Approve replacement checks for lost or stolen refunds without a credit balance on an account where hardship or unreasonable delay exists.
    2. Substantiate credits to taxpayer accounts where a taxpayer furnishes proof of payment but the Service cannot locate the payment within a reasonable period of time.
    3. Abate for reasonable cause Form W-4 civil penalties assessed per I.R.C. Section 6682.
    4. Abate for reasonable cause all automatically assessed penalties.
  3. The above authorities shall be exercised in accordance with the Internal Revenue Code of 1986, applicable Treasury Regulations, and all other rules and procedures (including the Internal Revenue Manual) that apply to other Service functions that exercise the same authorities.
  4. Delegated To: Director, Taxpayer Account Operations; Local Taxpayer Advocates.
  5. Redelegation: This authority may not be redelegated.
  6. Source of Authority: Treasury Order 150-10.
  7. To the extent that the authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 233, effective January 24, 1989 and updated November 24, 1999.
  8. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.50.4  (01-17-2001)
Delegation Order 13-3 (formerly DO-250, Rev. 1)

  1. Authority to Issue Taxpayer Advocate Directives
  2. Authority: To issue Taxpayer Advocate Directives to mandate administrative or procedural changes to improve the operation of a functional process or to grant relief to groups of taxpayers (or all taxpayers) when implementation will protect the rights of taxpayers, prevent undue burden, ensure equitable treatment or provide an essential service to taxpayers.
  3. Delegated to: National Taxpayer Advocate.
  4. Authority: To modify or rescind any form of Taxpayer Advocate Directive.
  5. Delegated to: Deputy Commissioner; National Taxpayer Advocate.
  6. Redelegation: This Authority may not be redelegated.
  7. Source of Authority:IRC. Section 7811.
  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 250, effective April 16, 1997.
  9. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.50.5  (01-17-2001)
Delegation Order 267

  1. Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions
  2. Authority: For cases meeting criteria 1 through 7 for acceptance into the Taxpayer Advocate Service as set forth in IRM 13.1, the authority is hereby granted:
    1. to report certain delinquent accounts Currently Not Collectible under the procedures contained in IRM 21.9.1.6.1 (or successor provisions).
    2. to release liens in cases not currently open in another IRS function if the account is full paid and upon substantiation of no other balances under the procedures contained in IRM 21.9.4.6.5 (or successor provisions).
    3. to release levies in systemically generated cases under the procedures contained in IRM 21.9.4.4.1.11 (or successor provisions).
    4. to make trust fund recovery penalty adjustments in cases under the procedures contained in IRM 21.9.7.4.1.21 (or successor provisions).
    5. to accept installment agreements under the procedures contained in IRM 21.9.1.5.4 (or successor provisions).
    6. to perform the duties assigned to Accounts Management employees as described in IRM 21.1 through 21.7, 21.10, 3.11.6, 3.12.6, 121.2 through 121.5, 121.7, through 9 and 114.1.7 (as revised and in effect on 10-1-2000) under the procedures contained therein (or successor provisions).
  3. The above authorities shall be exercised in accordance with the Internal Revenue Code of 1986, applicable Treasury Regulations, and all other rules and procedures (including the IRM and any applicable dollar tolerances and thresholds) that apply to other IRS functions that exercise the same authorities.
  4. This delegation does not permit employees of the Taxpayer Advocate Service to take actions on cases that are open in another IRS function or overrule determinations made by employees of other IRS functions who have been delegated comparable authority.
  5. Delegated to: National Taxpayer Advocate.
  6. Redelegation: The above authorities may be redelegated.
  7. Source of Authority: Treasury Order 150-10.
  8. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
  9. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Exhibit 1.2.50-1  (04-29-2005)
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
13-1 232 (Rev. 4) Authority to Issue, Modify or Rescind Taxpayer Assistance Orders
13-2 233 (Rev. 1) Authority of the National Taxpayer Advocate to Approve Replacement Checks, to Substantiate Credits, and to Abate Penalties
13-3 250 (Rev. 1) Authority to Issue Taxpayer Advocate Directives
Not Assigned 267 Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions
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