As you look through
Delegation Order 182, you will notice that it is very light on certain
details... Like the limits of the authority delegated, and the SPECIFIC
returns authorized to be executed (made).
Internal
Revenue Manual
1.2.44.5 (05-05-1997)
Delegation Order 182 (Rev. 7)
Execute Returns (Updated (10-02-2000)
to reflect additional new organizational titles required by IRS
Modernization.)
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.
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.
Redelegation: This
authority may not be redelegated.
Sources of Authority: 26
CFR 301.6020-1(b) and 26 CFR 301.7701-9. 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. 182 (Rev. 6), effective
October 12, 1994. Signed: John M. Dalrymple, for James E. Donelson,
Acting Chief Compliance Officer |
Even though this Delegation
Order is light on detail, there are sources to find the full
information. Note the copies of paper Delegation Orders on the
next two pages.
|