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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 42. Delegation of Authorities for Submission Processing Activities

1.2.42  Delegation of Authorities for Submission Processing Activities

1.2.42.1  (10-08-2010)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders. Each Delegation Order is categorized by the process to which it belongs. 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. This IRM will now only be available electronically. Visit http://publish.no.irs.gov/catlg.html for a pdf version or visit IRM Online at http://irm.web.irs.gov/

  3. Any Delegation Orders approved after this revision of IRM 1.2.42 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/foia/content/0,,id=132732,00.html under the "Recently Approved Delegation Orders." tab. They will remain on the web until the next revision is made to this IRM.

    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.

  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.

    • IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.

1.2.42.2  (05-20-1997)
Delegation Order 3-1 (formerly DO-40, Rev. 6)

  1. Credits and Refunds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: After compliance with all requirements of existing procedures for review, to make credits or refunds, within the applicable period of limitations, of overpayments in any amount, of any internal revenue tax, additional amount, addition to the tax, assessable penalty and allowable interest thereon, including those cases requiring a report to the Joint Committee on Taxation.

  3. Delegated to: Assistant Commissioner (International); District Directors; Chiefs of Appeals offices; and authorized certifying officers in computing and service centers

    Note:

    This authority is also delegated to Directors, Accounts Management Field; Directors, Compliance Services Field; Directors, Submission Processing Field; W&I, SB/SE, and LB&I Directors or equivalent; TE/GE Directors; Appeals Area Directors, Deputy Appeals Area Directors; National Taxpayer Advocate; Local Taxpayer Advocates.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 301.6402–1

  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. 40 (Rev. 5), effective November 10, 1995.

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

1.2.42.3  (04-01-1999)
Delegation Order 3-2 (formerly DO-221, Rev. 3)

  1. Authority To Grant Extensions and Waivers

  2. Authority: To grant extensions of time to file Form W-2 series, Form W-2G, Form 1042–S, Form 1098 series, Form 1099 series, Form 5498 series, and Form 8027; to grant waivers of magnetic media reporting requirements for these information returns; and to grant extensions of time to furnish statements to recipients (recipient copies of these information returns). These authorities can only be exercised in accordance with applicable procedures.

  3. Delegated to: Magnetic Media Specialists at the Martinsburg Computing Center.

  4. Redelegation: These authorities may not be redelegated.

  5. Sources of Authority: 26 CFR 1.6081–1, 26 CFR 301.7701–9, 26 CFR 301.6011–2T, 26 CFR 1.6042–4(e)(2), 26 CFR 1.6044–5(b), 26 CFR 1.6049–6(e)(2), 26 CFR 1.6050E-1(l)(2), 26 CFR 1.6050J-1T (Q/A-42), 26 CFR 31.6051–1(d)(2), 26 CFR 1.6052–2(c)(2), and Treasury Order 150–10.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 221 (Rev. 2), effective April 4, 1997.

  7. Signed: Toni Zimmerman for Paul J. Cosgrave, Chief Information Officer

Exhibit 1.2.42-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
3-1 40 (Rev. 6) Credits and Refunds
3-2 221 (Rev. 3) Authority To Grant Extensions and Waivers

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