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Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

Delegation of Authority to Execute Return

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        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  (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.

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.

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