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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 51. Delegation of Authorities for Penalties and Interest Activities

1.2.51  Delegation of Authorities for Penalties and Interest Activities

1.2.51.1  (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 1.2.51 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.

    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.

1.2.51.2  (05-22-1997)
Delegation Order 228 (Rev. 3)

  1. Abate Interest Due to IRS Error or Delay (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To abate assessed and unassessed interest due to IRS unreasonable error or delay under IRC § 6404(e)(1) and to issue notices of final determination not to abate interest.

  3. Delegated to: Chiefs of Appeals; Division Chiefs of Examination, Collection, Employee Plans and Exempt Organizations, Compliance, and Tax Accounts.

    Note:

    This authority is also delegated to Appeals Area Directors and Deputy Appeals Area Directors; LMSB Territory Managers; W&I Territory Managers; SB/SE Territory Managers; Directors, Federal, State and Local Governments, Indian Tribal Governments and Tax Exempt Bonds Field Operations Managers; TE/GE Area Managers; Customer Service Center Chief, Directors, Accounts Management Field and Directors, Compliance Services Field; and Submission Processing Center Chiefs.

  4. Redelegation: This authority may be redelegated to associate chiefs of appeals; district and service center branch chiefs (and equivalent positions). It may be further redelegated to first line managers for abatements under $2,500.

    Note:

    This authority may also be redelegated to Appeals Team Managers and Team Case Leaders; Customer Service Center Branch Managers and Group Managers and LMSB Team Managers as to their respective cases; and Submission Processing Field Branch Managers and Group Managers as to their respective cases.

  5. Authority: To issue notices of final determination not to abate interest in any instance in which an IRC § 6404(e)(1) claim for interest abatement is immediately disallowable because the claim falls outside the scope of the statute.

  6. Delegated to: The assigned interest abatement coordinator.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: Treasury Order 150-10 and 26 CFR 301.6404.

  9. 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. 228 (Rev. 2), effective May 3, 1994.

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


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