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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 44. Delegation of Authorities for the Collecting Process

1.2.44  Delegation of Authorities for the Collecting Process

1.2.44.1  (08-01-2008)
Introduction

  1. This IRM contains all of the Delegation Orders relating to the Collecting Process. Many of these Delegation Orders have been newly restructured, renumbered and revised. Each Delegation Order is categorized by the process to which it belongs. Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority.

  2. Any Delegation Orders approved after this revision of IRM 1.2.44 can be found on the ReferenceNet web site. On the Instructions to Staff tab select "Servicewide 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 1.2.44-1. for a listing of Delegation Orders by new number, old number and title.

    Note:

    Any Delegation Orders inadvertently omitted from this Section are still considered official and in full force and effect.

  4. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.2,Delegations of Authority.

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

1.2.44.2  (05-19-2006)
Delegation Order No. 5-1 (Rev. 2)

  1. To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise

1.2.44.2.1  (05-19-2006)
Acceptance Authority

  1. Authority:To accept offers in compromise based on:

    • Doubt as to liability.

  2. Delegated to: SB/SE Director, Examination Policy; SB/SE Chiefs reporting directly to Director, Specialty Programs; SB/SE Examination Territory Managers; SB/SE Specialty Programs, including International, Territory Managers (2nd Level); SB/SE Technical Services Territory Managers; SB/SE Compliance Services Department Managers; and Appeals Team Case Managers and Team Case Leaders

  3. Authority: To accept offers in compromise based on:

    • Effective Tax Administration based on public policy or equity considerations.

  4. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection Area Directors; Appeals Director, Field Operations

  5. Authority: To accept offers in compromise based on:

    1. Effective Tax Administration based on economic hardship,

    2. Doubt as to collectibility, and

    3. Offers involving employees of the Internal Revenue Service.

  6. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Collection Territory Managers (2nd Level); SB/SE Compliance Services Department Managers (COIC); Appeals Area Directors.

  7. Authority: To accept offers in compromise, excluding offers from employees of the Internal Revenue Service based on:

    • Doubt as to collectibility, excluding special circumstances

  8. Delegated to: Appeals Team Managers and Team Case Leaders.

  9. Authority: To accept offers in compromise, excluding offers from employees of the Internal Revenue Service, based on:

    • Doubt as to collectibility when the assessed liability is less than $250,000

    • Effective Tax Administration OICs based on economic hardship, and doubt as to collectibility with special circumstances, when the assessed liability is less than $100,000

    • Doubt as to liability of trust fund recovery penalty and personal liability for excise tax when the liability (including interest, penalty, additional amount, or additional tax) is less than $100,000

  10. Delegated to: SB/SE Collection, Examination, and Specialty Program Group Managers, for their respective cases; SB/SE Compliance Services Offer Examiner Unit Managers (COIC).

1.2.44.2.2  (05-19-2007)
Rejection Authority

  1. Authority: To reject offers in compromise for public policy reasons, or on the basis that the offer is not in the best interests of the government

  2. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Compliance Services Operations Managers (COIC); SB/SE Collection, Territory Managers (2nd Level); Appeals Director, Field Operations.

  3. Authority: To reject offers in compromise based on:

    • Doubt as to liability

  4. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Director, Examination Policy; SB/SE Chiefs reporting directly to SB/SE Director, Specialty Programs; SB/SE Compliance Territory Managers (2nd Level); SB/SE Compliance Services Department Managers; SB/SE Technical Services Territory Managers; Appeals Team Managers and Appeals Team Case Leaders.

  5. Authority: To reject offers in compromise, excluding public policy or on the basis that the offer is not in the best interests of the government, based on:

    • Effective tax administration

    • Doubt as to collectibility

    • Doubt as to liability of trust fund recovery penalty and personal liability for excise tax

  6. Delegated to: SB/SE Director, Collection Policy; SB/SE National Program Manager (OIC); SB/SE Director, Examination Policy; SB/SE Chiefs reporting directly to SB/SE Director, Specialty Programs; SB/SE Compliance Group Managers; SB/SE Compliance Services Offer Examiner Unit Managers (COIC); Appeals Team Managers and Appeals Team Case Leaders.

1.2.44.2.3  (05-19-2007)
Withdrawal Authority

  1. Authority: To acknowledge withdrawal of all offers in compromise.

  2. Delegated to: SB/SE Collection, Examination, and Specialty Programs Group Managers, for their respective cases; SB/SE Compliance Services Unit Managers responsible for offer in compromise processing; Appeals Team Managers and Appeals Team Case Leaders.

1.2.44.2.4  (05-19-2007)
Return Authority

  1. Authority: To return all offers in compromise.

  2. Delegated to: SB/SE Collection, Examination, and Specialty Program Group Managers, for their respective cases; SB/SE Compliance Services Unit Managers responsible for offer in compromise processing; Appeals Team Managers and Appeals Team Case Leaders.

  3. Authority: To return offers in compromise excluding those based on failure to provide financial information, failure to make required estimated tax payments, or "solely to delay" collection considerations.

  4. Delegated to: Offer in Compromise Specialists; GS-11 Revenue Agent Reviewers; Offer in Compromise Examiners, Offer in Compromise Process Examiners and Journey level SB/SE Compliance Services Tax Examiners

1.2.44.2.5  (05-19-2007)
Termination Authority

  1. Authority: To terminate consideration of any offer in compromise upon the death of a taxpayer.

  2. Delegated to: GS-11 Revenue Agent Reviewers; Offer in Compromise Specialists, Offer in Compromise Examiners, Offer in Compromise Process Examiners and Journey level SB/SE Compliance Services Tax Examiners; Appeals Team Managers and Appeals Team Case Leaders.

  3. Authority: To terminate a compromise agreement upon a taxpayer’s default of the terms of a compromise or the terms of any collateral agreement.

  4. Delegated to: The official who accepted the offer in compromise or his/her successor; W&I and SB/SE Compliance Services Unit Managers.

  5. Redelegation: The above authorities may not be redelegated.

  6. Sources of Authority: 26 CFR 301.7122-1; and 26 CFR 301.7701-9; 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 No. 5-1 (Rev. 1).

  8. Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.44.3  (11-08-2007)
Delegation Order 5-3 (Rev. 1)

  1. Levy on Property in the Hands of a Third Party (not to include Levy Form 668-B)

  2. Authority: To issue notices of intent to levy and notices of the right to a collection due process hearing.

  3. Delegated to: Technical Services Advisors; GS-09 Insolvency employees; Revenue Officers; Tax Resolution Representatives; Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To issue notices of levy on property in the hands of a third party, except as further qualified below.

  6. Delegated to:GS-09 Insolvency employees; Technical Services Advisors; GS-09 Revenue Officers; GS-09 Tax Resolution Representatives; GS-06 Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To issue notices of levy:

    1. On retirement income

    2. On benefit income (unless specifically listed elsewhere in this Delegation Order)

    3. On Social Security income

    4. In alter-ego and nominee situations that have been concurred with by the responsible Area Counsel or Associate Area Counsel

  9. Delegated to: SB/SE and W&I Compliance/Collection Managers responsible for collection matters; SB/SE Campus Insolvency Managers; GS-12 Insolvency employees; Technical Services Advisors; GS-09 Revenue Officers; W&I Field Assistance Group Managers.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To issue notices of levy on:

    1. The income of both spouses living in the same household

    2. Cash loan value of life insurance

  12. Delegated to: Insolvency Group Managers; Technical Services Advisory Group Managers; Revenue Officer Group Managers; GS-09 SB/SE and W&I Compliance/Collection Managers responsible for collection matters; W&I Field Assistance Group Managers.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To issue notices of levy when collection is in jeopardy (with or without a jeopardy/termination assessment) after all pre-levy notices have been issued and the waiting periods for them have passed. For example, even after all pre-levy notices, jeopardy may be required for a levy because:

    1. It is the appearance date of a summons

    2. There is a pending or active installment agreement

    3. A rejected installment agreement can be appealed or is being appealed

    4. An offer in compromise is pending

    5. A rejected offer in compromise can be appealed or is being appealed

  15. Delegated to: SB/SE Collection Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters; W&I Field Assistance Territory Managers. Concurrence of the responsible Area Counsel or Associate Area Counsel is required.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To issue notices of levy:

    1. On Relocation Act payments

    2. On Medicare payments payable to beneficiaries

    3. On Foster Care payments

    4. On cash deposited as security for bail

    5. During the fifteen tolerance days following the end of the 30-day period for notice on intent to levy and notice of a right to a hearing if collection is in jeopardy

  18. Delegated to: SB/SE Collection Territory Managers, W&I Field Assistance Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To issue notices of levy when collection is in jeopardy (with or without a jeopardy/termination assessment) and the pre-levy notices have not been issued and/or the waiting periods after the notices have not passed:

  21. Delegated to: SB/SE Collection Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters; W&I Field Assistance Territory Managers. Concurrence of the responsible Area Counsel or Associate Area Counsel is required.

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To issue notices of levy on:

    1. United Nations employees' salaries

    2. Death benefits

    3. Funds held in pension and retirement plans (including IRAs and ERISA type pension plans) which the notice of levy withdraws as a lump sum

  24. Delegated to: SB/SE Directors, Collection Area; SB/SE Directors, Compliance Campus Operations; W&I Field Directors, Compliance Services; Director, Case Processing; Director, Advisory, Insolvency and Quality.

  25. Redelegation: This authority may not be redelegated.

  26. Authority: To release notices of levy on property in the hands of a third party.

  27. Delegated to: GS-12 Insolvency employees; Technical Services Advisors; GS-05 Revenue Officers; GS-09 Tax Resolution Representatives; Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters; Property Appraisal and Liquidation Specialists; GS-07 Bankruptcy Specialists and Bankruptcy Technicians.

  28. Redelegation: This authority may not be redelegated.

  29. Authority: To issue final demand for payment to a third party who has not honored a notice of levy.

  30. Delegated to: GS-12 Insolvency employees; GS-11 Technical Services Advisors; GS-05 Revenue Officers; GS-09 Tax Resolution Representatives; Tax Examiners and Collection Representatives in SB/SE and W&I responsible for collection matters; GS-07 Bankruptcy Specialists.

  31. Redelegation: This authority may not be redelegated.

  32. Authority: To issue a notice to exhibit books or records under IRC section 6333.

  33. Delegated to: GS-12 Insolvency employees; GS-11 Technical Services Advisors; GS-09 Revenue Officers; Property Appraisal and Liquidation Specialists; GS-09 Tax Resolution Representatives; GS- 06 Tax Examiners and Collection Representatives in SB/SE and W&Iresponsible for collection matters.

  34. Redelegation: This authority may not be redelegated.

  35. Authority: To make determinations to return levy payments and determine wrongful levy claims.

  36. Delegated to: SB/SE Collection Territory Managers; Insolvency Territory Managers; Technical Services Advisory Territory Managers; SB/SE and W&I Compliance/Collection Managers (second level) responsible for collection matters; W&I Field Assistance Territory Managers (Field Assistance authority is only for Automated Levy Program payments, such as Federal Payment Levy Program, that are received for taxpayers who are assigned neither to ACS nor to a revenue officer).

  37. Redelegation: This authority may not be redelegated.

  38. Sources of Authority: IRC § 6330, IRC § 6331, IRC § 6332, IRC § 6333, IRC § 6343, and IRC § 7249; 26 CFR 301.6330-1, 26 CFR 301.6331-1, 26 CFR 301.6331-2, 26 CFR 301.6332-1, 26 CFR 301.6332-2, 26 CFR 301.6332-3, 26 CFR 301.6333-1, 26 CFR 301.6343-1, 26 CFR 301.6343-2 and 26 CFR 301.7701-9.

  39. To the extent that any action previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 5-3.

  40. Signed: Linda E. Staff, Acting Commissioner

1.2.44.4  (09-23-2005)
Delegation Order 5-4 (Rev. 1)

  1. Federal Tax Lien Certificates

  2. Authority: To sign notices of Federal tax lien.

  3. Delegated to: SB/SE and W&I GS-9 and above Revenue Officers and GS-9 and above Dyed-Fuel Compliance Officers; SB/SE GS-9 and above Offer-in-Compromise Examiners and GS-9 and above Insolvency Specialists; SB/SE and W&I GS-9 and above Tax Resolution Representatives and Field Assistance Group Managers; SB/SE and W&I GS-8 and above Customer Service Representatives and GS-592/962-6 and above Collection personnel (except for Lien Processing personnel).

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To issue notice and opportunity for hearing upon filing of notice of lien.

  6. Delegated to: SB/SE Automated Lien System unit managers, GS-9 and above Revenue Officers, and GS-9 and above Dyed-Fuel Compliance Officers; SB/SE and W&I GS-9 and above Tax Resolution Representatives and Field Assistance Group Managers; SB/SE and W&I GS-8 and above Customer Service Representatives and GS-592/962-6 and above Collection personnel (except for Lien Processing personnel).

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To approve certificates of release of Federal tax lien (Satisfied or Unenforceable).

  9. Delegated to: SB/SE and W&I GS-9 and above Revenue Officers; SB/SE and W&I GS-9 and above Tax Resolution Representatives and Field Assistance Group Managers, GS-9 and above Insolvency Specialists, Centralized Case Processing Managers and GS 592-8 and above Lead Tax Examiners (Automated Lien System Units only) in response to lien payoffs.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To approve certificates of release of Federal tax lien for accepted Offers-in-Compromise.

  12. Delegated to: SB/SE and W&I Revenue Officer Advisor Reviewers, GS-11 and above Offer in Compromise Specialists (including managers in campus sites), and SB/SE & W&I GS–8 and above Lead Tax Examiners (in Offer-In-Compromise Monitoring Units) assigned offer-in-compromise cases.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To approve certificates of release of Federal tax lien (Bond).

  15. Delegated to:SB/SE Collection Group Managers; SB/SE Insolvency Group Managers and Technical Services (Advisory) Revenue Officer Advisors / Reviewers.

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To approve or reject claims for failure to release a lien or for unauthorized collection actions.

  18. Delegated to: SB/SE Compliance Technical Services (Advisory) Territory Managers.

  19. Redelegation: This authority may not be redelegated.

  20. Authority: To approve and issue certificates of discharge and subordination.

  21. Delegated to: SB/SE Technical Services (Advisory) Group Managers and Insolvency Group Managers.

  22. Redelegation: This authority may not be redelegated.

  23. Authority: To approve and issue certificates of nonattachment and revocation.

  24. Delegated to: SB/SE Technical Services (Advisory) Revenue Officer Advisors / Reviewers and Insolvency Group Managers.

  25. Redelegation: This authority may not be redelegated.

  26. Authority: To acknowledge receipt and reject notices of sale, to determine the adequacy/inadequacy of a notice of non-judicial sale for property encumbered with a federal tax lien, and to approve or reject applications for consent to sale.

  27. Delegated to: SB/SE Technical Services (Advisory) Group Managers.

  28. Redelegation: This authority may not be redelegated.

  29. Authority: To exercise right of redemption, issue deeds related to redeemed property, issue certificate of redemption, and to lease redeemed property.

  30. Delegated to: SB/SE Technical Services (Advisory) Territory Managers.

  31. Redelegation: This authority may not be redelegated.

  32. Authority: To approve the release of right of redemption.

  33. Delegated to: SB/SE Technical Services (Advisory) Group Managers

  34. Redelegation: This authority may not be redelegated.

  35. Authority: To exercise right of redemption without a secured/guaranteed bidder.

  36. Delegated to: SB/SE Technical Services (Advisory) Area Manager.

  37. Redelegation: This authority may not be redelegated.

  38. Authority: To receive payment in redemption of real property after sale.

  39. Delegated to: SB/SE and W&I GS-9 and above Revenue Officers and GS-12 and above Property Appraisal and Liquidation Specialists.

  40. Redelegation: This authority may not be redelegated.

  41. Authority: To withdraw a filed notice of Federal tax lien.

  42. Delegated to: SB/SE Technical Services (Advisory) Group Managers and Insolvency Group Managers.

  43. Redelegation: This authority may not be redelegated.

  44. Authority: To disclose outstanding lien amounts and lien payoff amounts.

  45. Delegated to: SB/SE Centralized Case Processing Managers for Automated Lien System Units, Revenue Officers, Property Appraisal Liquidation Specialists, GS-9 and above Insolvency Specialists, Insolvency Advisors, and Technical Services (Advisory) Revenue Officer Advisor/Reviewers; SB/SE and W&I GS-9 and above Tax Resolution Representatives; CAS, Accounts Management, Customer Service Representatives; GS-592/962-5 and above Collection personnel (GS-7 and above for Campus Lien Processing personnel).

  46. Redelegation: This authority may not be redelegated.

  47. Authority: To sign and generate lien documents produced by the Automated Lien System approved or issued under the authorities delegated by this order.

  48. Delegated to: Centralized Case Processing Managers and GS-592-8 and above Lead Tax Examiners responsible for Automated Lien Systems.

  49. Redelegation: This authority may not be redelegated.

  50. Sources of Authority: IRC § 6320, IRC § 6321, IRC § 6323, IRC § 6324, IRC § 6325, IRC § 6335 and IRC § 7425; and Treasury Order 150-10.

  51. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 5-4 dated June 4, 2004.

  52. Signed by: Mark E Matthews, Deputy Commissioner for Services and Enforcement

1.2.44.5  (05-05-1997)
Delegation Order 182 (Rev. 7)

  1. Execute Returns (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To prepare or execute returns required by any internal revenue law or regulation when the person required to file such return fails to do so.

  3. Delegated to: Internal Revenue Agents; Tax Auditors; Revenue Officers, GS-9 and above; Collection Support function managers, GS-9 and above; Automated Collection Branch Managers, GS-9 and above; Service Center Collection Branch Managers GS-9 and above; Detroit Computing Center Employment Tax Adjustment Program (ETAP) Support Managers, GS-9 and above.

    Note:

    This authority is also delegated to Automated Collection Branch Unit Managers GS-11 and above; SB/SE Tax Compliance Officers; Customer Service Collection Branch Managers GS-10 and above; Tax Resolution Representatives GS-9 and above.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 CFR 301.6020-1(b) and 26 CFR 301.7701-9.

  6. 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. 182 (Rev. 6), effective October 12, 1994.

  7. Signed: John M. Dalrymple, for James E. Donelson, Acting Chief Compliance Officer

Exhibit 1.2.44-1  (08-01-2008)
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
5-1 (Rev. 2) 5-1 (Rev. 1) To Accept, Reject or Acknowledge Withdrawals of Offers in Compromise
5–3 (Rev. 1)   Levy on Property in the Hands of a Third Party (not to include Levy Form 668-B)
5-4 196 (Rev. 4) Federal Tax Lien Certificates
Not Assigned 182 (Rev. 7) Execute Returns

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