**[Disciplinary Actions, Adverse Actions,]{.underline}**

#### Settlement Authority And Security And Suitability Determinations

**Authority: Inspector General Act of 1978, as amended (5 U.S.C. app.
3), the Internal Revenue Service Restructuring and Reform Act of 1998
(Pub. L. No. 105-206), Treasury Order 115-01, Treasury Directive 12-32,
and Title 5, United States Code, (5 U.S.C. § 302, Delegation of
Authority).**

1\. The following officials are delegated the authority to propose
furloughs of thirty days or fewer in consultation with the Assistant
Inspector General for Management Services. Technical assistance must be
obtained from the Bureau of Public Debt Employee Relations (BPDER);
TIGTA's Office of Chief Counsel will review all proposed actions.

Deputy Assistant Inspector General and Special Agents in Charge in the
Office of Investigation; Deputy Chief Counsel; Deputy Assistant
Inspector General in the Office of Information Technology; Directors in
the Offices of Audit and Management Services; and Executive Director of
the Inspector General Academy for all employees under their supervision.

2\. The following officials are delegated the authority to effect (as
the deciding official) furloughs of thirty days or fewer. Technical
Assistance must be obtained from the BPDER; TIGTA's Office of Chief
Counsel will review all proposed actions.

Deputy Inspector General, Assistant Inspectors General and Deputy
Assistant Inspector General in the Office of Investigation; Chief
Counsel; Deputy Inspector General and Assistant Inspectors General in
the Office of Audit; Assistant Inspectors General in the Offices of
Information Technology and Management Services for all employees under
their supervision.

3\. The following officials are delegated the authority to propose
adverse actions (including removals, suspensions of more than 14
calendar days, and reductions in grade or pay) and actions based upon
unacceptable performance (including removals, reductions in grade, and
denials of within-grade increases). Technical assistance must be
obtained from BPDER; TIGTA's Office of Chief Counsel will review all
proposed actions.

Deputy Inspectors General; Chief Counsel; and the Assistant Inspectors
General for Management Services and Information Technology for all
employees under their supervision.

Assistant Inspectors General in the Office of Audit ; Assistant
Inspectors General and Deputy Assistant Inspector General in the Office
of Investigation; Deputy Chief Counsel; Deputy Assistant Inspector
General in the Office of Information Technology for all employees under
their supervision.

Directors in the Offices of Audit, Information Technology and Management
Services; Special Agents in Charge; Deputy Special Agents in Charge;
Executive Director (IG Academy) for all employees under their
supervision.

First-level managers for all employees under their supervision.

4\. The following officials are delegated the authority to effect (as
the deciding official) adverse actions and actions based upon
unacceptable performance:

Deputy Inspectors General; Chief Counsel; and the Assistant Inspectors
General for Management Services and Information Technology for all
employees under their supervision.

Assistant Inspectors General in the Offices of Audit and Investigation;
Deputy Chief Counsel; Deputy Assistant Inspectors General in the Offices
of Investigation and Information Technology for all employees under
their supervision.

Directors in the Offices of Audit, Management Services and Information
Technology; Special Agents in Charge; Deputy Special Agents in Charge;
and Executive Director (IG Academy) for all employees under their
supervision.

Except as noted above, the decision to effect an adverse action or an
action based upon unacceptable performance should be made by an official
occupying a position at least one level above the organizational level
of the proposing official. Technical assistance must be obtained from
BPDER; TIGTA's Office of Chief Counsel will review all proposed actions.

5\. The following officials are delegated the authority to propose
actions such as separations or terminations during probation and all
disciplinary actions including suspensions of 14 calendar days or fewer.
Technical assistance must be obtained from BPDER; TIGTA's Office of
Chief Counsel will review all proposed actions.

Deputy Inspectors General; Chief Counsel; and the Assistant Inspectors
General for Management Services and Information Technology for all
employees under their supervision.

Assistant Inspectors General in the Offices of Audit and Investigation;
Deputy Chief Counsel; Deputy Assistant Inspectors General in the Offices
of Investigation and Information Technology for all employees under
their supervision.

Directors in the Offices of Audit, Information Technology, and
Management Services; Special Agents in Charge; Deputy Special Agents in
Charge; and Executive Director (IG Academy) for all employees under
their supervision.

First-level managers for all employees under their supervision.

[]{.mark}

6\. The following officials are delegated the authority to effect (as
the deciding official) actions such as separations or terminations
during probation and all disciplinary actions, including suspensions of
14 calendar days or fewer:

Deputy Inspectors General; Chief Counsel; and the Assistant Inspectors
General for Management Services and Information Technology for all
employees under their supervision.

Assistant Inspectors General in the Offices of Audit and Investigation;
Deputy Chief Counsel; Deputy Assistant Inspectors General in the Offices
of Investigation and Information Technology for all employees under
their supervision.

Directors in the Offices of Audit, Information Technology and Management
Services; Special Agents in Charge; Deputy Special Agents in Charge; and
Executive Director (IG Academy) for all employees under their
supervision.

Except as noted above, the decision to effect an action such as a
separation or a termination during probation and a suspension of 14 days
or fewer should be made by an official occupying a position at least one
level above the organizational level of the proposing official.
Technical assistance must be obtained from BPDER; TIGTA's Office of
Chief Counsel will review all proposed final actions.

7\. All first level supervisors are delegated the authority to effect
warning letters, letters of caution, leave restriction letters, written
admonishments, and letters of reprimand for all employees under their
supervision. In addition, all second level supervisors are delegated the
authority to effect closed without action and clearance letters to all
employees under their jurisdiction. Technical assistance must be
obtained from BPDER; TIGTA's Office of Chief Counsel will review all
decisions.

8\. The Chief Counsel is hereby delegated the authority vested in the
Inspector General for Tax Administration to effect, authorize and
execute all settlement agreements, including EEO and MSPB settlements.
The Chief Counsel must inform and consult with the individual function
executive or designee prior to making any firm offer and prior to the
execution of a settlement agreement. This authority may be re-delegated.

9\. Deciding officials may designate a representative to make a
recommendation regarding any proposed disciplinary or adverse action.
The representative must be at the same organizational level as the
proposing and/or deciding official.

10\. The Assistant Inspector General for Management Services and Chief
Counsel may develop national procedures to monitor disciplinary and
adverse actions and to ensure that all employees continue to be treated
fairly and equitably.

11\. The Assistant Inspector General for Information Technology, in
consultation with the Security Officer and the Chief Counsel or the
latter's delegate, is authorized to make security determinations under
E.O. 12968 regarding applicants and TIGTA employees. The Deputy
Inspector General for Audit is authorized to determine the final
disposition of reviews of adverse security determinations, after
consultation with the Chief Counsel or the latter's delegate.

12\. The Assistant Inspector General for Information Technology, in
consultation with the Security Officer and appropriate TIGTA Executive
or Manager, is authorized to make determinations over applicants' or
appointees' suitability for employment. Technical assistance must be
obtained from TIGTA's Office of Chief Counsel.

13\. The authorities set forth herein may not be re-delegated unless
otherwise indicated.

/s/ Pamela J. Gardiner

Pamela J. Gardiner

Acting Inspector General