[Federal Register Volume 63, Number 89 (Friday, May 8, 1998)]
[Notices]
[Pages 25567-25568]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-12200]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[Delegation Order No. 250]


Delegation of Authority

AGENCY: Internal Revenue Service, Treasury.

ACTION: Delegation of Authority.

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[[Page 25568]]

SUMMARY: The specific authority to issue Taxpayer Advocate Directives 
and Proposed Taxpayer Advocate Directives. The text of the delegation 
order appears below.

EFFECTIVE DATE: March 17, 1998.

FOR FURTHER INFORMATION CONTACT: Doug Peterson, Program Analyst, C:TA, 
Room 1027, 1111 Constitution Ave, NW, Washington, D.C. 20224, (202) 
622-4315 (not a toll-free call).

Issuance of Taxpayer Advocate Directives

    Authority: To issue Taxpayer Advocate Directives and Proposed 
Taxpayer Advocate Directives.
    (1) Taxpayer Advocate Directives provide authority to the Taxpayer 
Advocate to mandate that functional areas make certain administrative 
or procedural changes. These changes are limited to situations in which 
the Taxpayer Advocate has previously requested a change be made to 
either improve the operation of a functional process or to grant relief 
to groups of taxpayers (or all taxpayers) much in the way that a 
Taxpayer Assistance Order (under Section 7811 of the Internal Revenue 
Code) is used to grant relief to individual taxpayers. Directives will 
only be used to order specific actions when the Taxpayer Advocate 
believes the action is necessary to implement a recommendation designed 
to protect the rights of taxpayers, prevent undue burden, ensure 
equitable treatment, or provide a essential service to taxpayers. The 
only avenue of appeal, should a functional area disagree with the 
directive, is to the Deputy Commissioner. A Taxpayer Advocate Directive 
will not be issued to interpret law.
    (2) A Proposed Taxpayer Advocate Directive will be issued to the 
Chief(s) of the responsible area. This will generally be the 
Headquarters functional area. However, if the policy or procedure is 
unique to a specific region, district, or service center, the Proposed 
Taxpayer Advocate Directive may be addressed to the director of that 
region, district, or center (with a copy of the Directive to the 
headquarters functional chief). A copy of the Proposed Taxpayer 
Advocate Directive will be sent the Deputy Commissioner. The proposed 
directive will specify a time period to respond (generally, 90 days). 
In certain instances, an extension to this time period may be granted. 
The response can take the form of an agreed action to resolve the 
problem, a counter-proposal of a different action to resolve the 
problem, or an explanation of why the proposed action or change cannot 
or should not take place. The Taxpayer Advocate, at his or her option, 
may accept an alternative suggestion or a proposal by the function to 
jointly work toward a solution to the problem. Generally, a Proposed 
Taxpayer Advocate Directive will not be issued until after the function 
has been given the opportunity to work with the Advocate to resolve the 
issue.
    (3) If a response that is not deemed satisfactory (by the Advocate) 
is received within the time period allowed in the Proposed Taxpayer 
Advocate Directive, or if no response has been received, a formal 
Taxpayer Advocate Directive may be issued. The Directive will include 
an explanation of why the function's response is not satisfactory. A 
copy of the Directive will be provided to the function and the Deputy 
Commissioner.
    (4) If the Chief of the area subject to the Taxpayer Advocate 
Directive disagrees with the action required by the directive, he/she 
may appeal the proposed action to the Deputy Commissioner within 10 
calendar days of the date on the Directive. An appeal must include an 
analysis of why the proposed action cannot or should not be 
implemented. The Taxpayer Advocate or the Deputy Commissioner may, at 
their discretion, extend the 10-day period if they determine that more 
time is needed to provide information or analysis that was not included 
in the response to the Proposed Taxpayer Advocate Directive.
    (5) In instances where the Taxpayer Advocate determines that the 
problem is immediate in nature and will have a significant negative 
impact on taxpayers, the Advocate may issue a Taxpayer Advocate 
Directive immediately, without the intervening step of a Proposed 
Taxpayer Advocate Directive. This will be done only if, in the opinion 
of the Advocate and the Deputy Commissioner, allowing normal time 
frames would prevent the implementation of the action. Such 
``expedited'' Taxpayer Advocate Directives will receive immediate 
review by the Deputy Commissioner. It is anticipated that all parties 
involved (the Advocate, the Deputy Commissioner, and the Chief of any 
impacted functions) would meet as soon as possible to resolve the 
issue.
    Delegated to: The National Taxpayer Advocate.
    Redelegation: This Authority may not be redelegated.
    Source of Authority: Treasury Order 150-10.

    Approved:
    Dated: March 17, 1998.

Charles O. Rossotti,
Commissioner.
[FR Doc. 98-12200 Filed 5-7-98; 8:45 am]
BILLING CODE 4830-01-U