Source: https://www.irs.gov/irm/part1/irm_01-002-043
Timestamp: 2019-04-20 16:54:57+00:00

Document:
(1) This transmits revised IRM 1.2.43, Servicewide Policies and Authorities, Delegations of Authority for the Examining Process.
IRM 1.2.43.35 Delegation Order 4-45 (Rev. 1), Consolidated Group Matters.
Delegation Order 4-22, Certification under IRC Section 552(b), rescinded January 5, 2017.
Delegation Order 4-30, Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements Made under the Targeted Jobs Tax Credit Initiative, rescinded January 5, 2017.
(3) Exhibit 1.2.43-1 - Edited the table to reflect the changes above.
(4) Removed Exhibit 1.2.43-2, which documented Delegation Order 4-46 (Rev. 1), dated January 5, 2017. This DO was obsolete before incorporation into the IRM; it is superseded by the current D O 4-46 (Rev. 2).
This supersedes IRM 1.2.43, dated March 13, 2018.
This IRM contains all of the Servicewide Delegation Orders that relate to the IRS Examining Process.
A complete list of Delegation Orders can be found on the Internal Revenue Service web site, on the page titled Delegation Orders by Process. The URL is http://www.irs.gov/uac/Delegation-Orders-by-Process1.
Any Delegation Orders approved after this revision of IRM 1.2.43 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1. They will remain on the web until the next revision of this IRM.
Any Delegation Orders omitted from this section are still considered official and in full force and effect. Please notify SPDER of any discrepancies you may find, at spder@irs.gov.
IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.
IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.
Refer any questions regarding this IRM to SPDER.web@irs.gov.
Authority: To enter into agreements relating to a taxpayer’s liability for personal holding company tax.
This authority is also delegated to: Operating Division Counsels; Appeals Team Managers; Director, International; and LB&I and SB/SE Area and Deputy Area Directors and Deputy Associate Chief Counsel (Passthroughs and Special Industries).
Redelegation: This authority may be redelegated only by the Deputy Assistant Commissioner (International), and/or Director, International, District Directors, and/or Area Directors as specified above, who may redelegate to the LB&I Director, Quality Assurance & Performance Management, Deputy Director, International and the Chief, Planning and Special Programs; Chief, Quality Measurement Staff; PSP and Technical Territory and Support managers and Revenue Agents (Reviewers) not lower than GS–11. This authority may not further redelegated.
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. 8 (Rev. 10), effective February 22,1991.
Authority: To grant an extension of time not to exceed thirty additional days for filing the statement of grounds called for in registered mail notification.
Delegated to: Associate Chief Counsel (International), Regional Counsel and Regional Commissioners.
This authority is also delegated to Operating Division Counsels; Assistant Deputy Commissioners and Division Commissioners; Deputy Division Commissioners; Director, Customer Account Services.
Redelegation: This authority may be redelegated by the Regional Commissioners to Chief, Quality Measurement Staff and Revenue Agents (Reviewers) not lower than GS -13.
This authority may also be redelegated to LB&I Director, Quality Assurance and Performance Management, LB&I Revenue Agents (Reviewers), LB&I Revenue Agents.
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. 14 (Rev. 4), effective October 31, 1987.
Authority: To grant extensions of time to pay estate and gift taxes, including deficiencies.
Delegated to: SB/SE Specialty Tax Chiefs; Director, Campus Compliance Operations, Cincinnati; and Collection Advisory Group Managers.
Redelegation: This authority may not be redelegated.
Sources of Authority: 26 CFR 20.6161-1, 26 CFR 20.6161-2, 26 CFR 301.7701–9 and 26 CFR 25.6161-1.
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 4-3.
Authority: To grant extensions of time to file returns and pay taxes related to communication services under IRC 4251, and transportation of persons and property under IRC 4261 and 4271, and to make monthly deposits in payment of such taxes.
Sources of Authority: IRC Sections 6081(a) and 6161(a), and Treasury Decision 6025 approved July 3, 1953.
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 4-4.
Authority: To enter into agreements treated as determinations under IRC section 1313(a)(4).
Delegated to: Chief Counsel; Associate Chief Counsel (International); Regional Counsel: Deputy Assistant Commissioner (International); Assistant District Directors; Division Chiefs, Examination and Employee Plans and Exempt Organizations; Associate and Assistant Chief of Appeals Offices; and Appeals Team Chiefs and team managers as to their respective cases.
This authority is also delegated to Operating Division Counsels; Director, International, Director, Field Operations, Director, Field Specialists and Territory Managers; Directors, Federal, State and Local Governments and Indian Tribal Governments; Area and Field Operations Managers; Area Directors and Managers; Technical Support Managers ; Director, Compliance Policy; Appeals Area Directors, Appeals Deputy Area Directors, Appeals Team Managers and Appeals Team Case Leaders.
Redelegation: This authority may be redelegated only by the Assistant Commissioner (International) and District Directors to the Technical Support Manager; Revenue Agents and Tax Law Specialists (Reviewers) not lower than GS-11 for field examination cases; and Revenue Agents and Tax Technicians (Reviewers) not lower than GS-9 for office examination cases.
This authority may also be redelegated by the Director, International, Director, Field Operations, Director, Field Specialists, and Territory Managers; Appeals Area Directors, Deputy Appeals Area Directors and Appeals Team Managers.
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. 35 (Rev. 14) effective February 22, 1991.
Authority: To make the final determination as to the amount of bond required to be given by an applicant or existing registrant, to satisfy certain registration requirements under section 4101 with respect to the tax imposed by section 4041(a)(1) or 4081, that ensures the timely collection of such taxes.
Delegated to: Excise Tax Examination Territory Managers, Small Business/Self-Employed (SB/SE).
Authority: To require the posting of a bond to satisfy certain registration requirements under section 4101 for Form 637, Application for Registration (for Certain Excise Tax Activities), registration and to set the value of such bond.
Delegated to: Excise Tax Examination Field Group Managers and Excise Tax Examination 637 Registration Program Group Manager, Small Business/Self-Employed (SB/SE).
To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-6.
Authority: To sign the notice to a taxpayer, as required by IRC section 7605(b), that an additional inspection of the taxpayer’s books of account is necessary after the investigation.
Delegated to: Assistant Commissioner (International); Director, Office of Compliance; Chiefs, Examination and Employee Plans and Exempt Organizations Divisions; and District Directors in districts without an Examination or Compliance Chief.
This authority is also delegated to Director, International; SB/SE Territory Managers; W&I Territory Managers; TE/GE Directors, Federal/State and Local Governments, Indian Tribal Governments; LB&I Territory Managers; Director, Field Specialist; Director, Tax Exempt Bonds and EP Area Managers, & EO Area Managers.
Sources of Authority:IRC 7605(b) and IRC 7851(b)(3).
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. 57 (Rev. 8), effective February 22, 1991.
Authority: To sign and send to the taxpayer by registered or certified mail any notice of deficiency.
Delegated to: Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business and International); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Territory Managers, Field Compliance (Small Business/Self-Employed); Revenue Agent Reviewers GS-12, Technical Services (Small Business/Self-Employed); Tax Compliance Officer Reviewers GS-09, Technical Services (Small Business/Self-Employed); Area Managers and Reviewers GS-12 (Tax Exempt &Government Entities); Compliance Program Managers, Government Entities (Tax Exempt & Government Entities); Field Operations Managers, Government Entities (Tax Exempt & Government Entities); Group Managers, Government Entities (Tax Exempt & Government Entities); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Territory Managers (Wage & Investment); and Director, Return, Integrity and Correspondence Services (Wage & Investment).
Authority: To sign a written form or document rescinding any notice of deficiency.
Delegated to: Appeals Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business & International); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Territory Managers, Compliance Field (Small Business/Self-Employed); Managers, Technical Services (Small Business/Self-Employed); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Area Managers and Reviewers GS-12 (Tax Exempt & Government Entities); Compliance Program Managers, Government Entities (Tax Exempt & Government Entities); Field Operations Managers, Government Entities (Tax Exempt & Government Entities); Group Managers, Government Entities (Tax Exempt & Government Entities); Territory Managers (Wage & Investment) and Director, Return, Integrity and Correspondence Services (Wage & Investment).
Sources of Authority: 26 U.S.C. § 6212; 26 U.S.C. § 7803(a)(2)(A); 26 CFR 301.6212–1; 26 CFR § 301.7701–9; Treasury Order 150–10.
To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-8, effective February 10, 2004.
Source of Authority: Treasury Order No. 150–10.
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 4-9 (Rev. 1) dated May 11, 2012.
This authority is also delegated to: Operating Division Counsels; LB&I Directors of Field Operations, Field Specialists, and International, Territory Managers and Manager, International Programs; TE/GE Directors, Employee Plans, Exempt Organizations, Government Entities, and Customer Account Services; Appeals Team Managers.
In districts this authority may be redelegated only by District Directors, who may redelegate to the Chief of Review Staff. If there is no Chief of Review Staff, District Directors may redelegate this authority not lower than to GS-11 Revenue Agents and/or equivalent in TE/GE and LB&I Divisions.
Authority: To act as "competent or taxation authority" or taxation authority for all matters encompassed by the tax treaties, tax information exchange agreements, and Foreign Account Tax Compliance Act (FATCA) intergovernmental agreements of the United States and tax coordination agreements and tax implementation agreements with the territories of the United States and to apply and to interpret such treaties and agreements, but in matters of interpretation to act only with the concurrence of the Associate Chief Counsel (International).
Delegated to: Commissioner, Large Business & International (LB&I).
Authority: To perform any function that the Commissioner, LB&I may perform as "competent authority" or taxation authority under this delegation order.
Delegated to: Deputy Commissioner, LB&I; Assistant Deputy Commissioner (International); and Director, Treaty and Transfer Pricing Operations.
Authority: To sign on behalf of the Commissioner, LB&I agreements, including competent authority arrangements and competent authority agreements, between the Competent Authority of the United States and the competent authority of another country or a U.S. territory entered into under the tax treaties, tax information exchange agreements, and FATCA intergovernmental agreements of the United States and tax coordination agreements and tax implementation agreements with the territories of the United States.
Delegated to: Assistant Deputy Commissioner (International).
Authority: To act as "competent authority" or "taxation authority" under the tax treaties of the United States and tax coordination agreements and tax implementation agreements with the territories of the United States with respect to advance pricing agreements.
Delegated to: Director, Advance Pricing and Mutual Agreement.
Authority: To act as "competent authority" or "taxation authority" under the tax treaties, tax information exchange agreements, and FATCA intergovernmental agreements of the United States and tax coordination agreements and tax implementation agreements with the territories of the United States with respect to specific applications of such treaties and agreements, including signing mutual and other agreements on behalf of the Commissioner, LB&I, except as otherwise specifically delegated in this delegation order.
Delegated to: Director, Advance Pricing and Mutual Agreement and Director, Treaty Administration, for cases and issues under their jurisdiction.
Authority:To authorize the transmittal of, and request for, information in accordance with the exchange-of-information provisions of tax treaties, tax information exchange agreements, and FATCA intergovernmental agreements of the United States and tax coordination agreements and tax implementation agreements with the territories of the United States and to sign on behalf of the Commissioner, LB&I with respect to matters arising under such provisions.
Delegated to: Director, Treaty Administration; Program Manager, Exchange of Information; Program Manager, Automatic Exchange of Information; and Program Manager, Assistant Deputy Commissioner (International) and Joint International Taskforce on Shared Intelligence and Collaboration, for cases and issues under their jurisdiction.
Authority: To authorize the transmittal of, and request for, routine information in accordance with the exchange-of-information provisions of tax treaties and tax information exchange agreements of the United States and tax coordination agreements and tax implementation agreements with the territories of the United States and to sign on behalf of the Commissioner, LB&I with respect to such transmittal or request.
Delegated to: Frontline managers, Exchange of Information.
Authority: To disclose information, including returns and return information to which section 6103(k)(4) of the Internal Revenue Code (IRC) applies, to a competent authority of a foreign or U.S. territory government in accordance with the exchange-of-information provisions of tax treaties, tax information exchange agreements, and FATCA intergovernmental agreements of the United States, and tax coordination agreements and tax implementation agreements with the territories of the United States.
Delegated to: IRS officials and employees assigned to the office of Treaty Administration, the office of Advance Pricing and Mutual Agreement, and the office of Assistant Deputy Commissioner (International), to the extent necessary to perform their official duties.
Authority: To authorize the processing of requests for mutual collection assistance initiated or received by the Internal Revenue Service in accordance with the appropriate assistance provisions of tax treaties of the United States, and to sign on behalf of the Commissioner, LB&I with respect to matters arising under such provisions.
Authority: To authorize the transmittal of returns and return information to the United States Department of Justice for the disclosure of such returns and return information to a foreign central authority in accordance with the terms and conditions of a mutual legal assistance treaty or agreement between the foreign country and the United States relating to the exchange of tax information, such disclosures to be authorized only with the concurrence of the Associate Chief Counsel (International), and to sign on behalf of the Commissioner, LB&I with respect to matters arising under such provisions.
Delegated to: Director, Treaty Administration.
Authority: To disclose tax convention information as defined in !RC section 6105 not relating to a particular taxpayer if, after consultation with each other party to the tax convention, it is determined that such disclosure would not impair tax administration as provided by !RC section 6105(b)(4), but if such tax convention information relates to pending litigation, such disclosure will be made only with the concurrence of the Associate Chief Counsel (International).
To disclose, upon written request meeting the requirements of IRC section 6103(i)(7)(B)(ii), tax convention information to officers or employees of the Department of Justice, the Department of the Treasury, or other Federal intelligence agencies who are personally and directly engaged in the collection or analysis of intelligence and counterintelligence information or investigation concerning any terrorist incident, threat, or activity.
Where the tax convention information is provided by a foreign government, disclosure under (a), (b), or (c) shall be made only with the written consent of the foreign government.
Sources of Authority: Treasury Order 150-10, IRC section 6103(k)(4), and IRC section 6105.
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 4-12 (Rev. 2). Additionally, to the extent that Delegation Order 11-6 and the August 25, 2004, Commissioner Memorandum on Designation to Act as "Competent Authority" Under Tax Treaties for the Joint International Tax Shelter Information Center (JITSIC) are not obsolete, this order obsoletes and supersedes those documents.
Authority: To discharge an executor from personal liability for any deficiency for estate tax, and from personal liability for the decedent’s income and gift taxes, when requested.
Delegated to: SB/SE Area Directors; SB/SE Specialty Tax Chiefs; Directors, Customer Service Center, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Center, Director, Campus Compliance Operations, Cincinnati; LB&I Director, International Business Compliance, LB&I Director, International Individual Compliance, LB&I Industry Directors and Director, Global High Wealth; Area Directors, Service Center Directors and the Director, Austin Compliance Center.
Authority: Authority to issue Estate Tax Closing Letters.
Delegated to: SB/SE Chief Estate and Gift Tax; and Director, Campus Compliance Operations, Cincinnati.
To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-14.
The authority delegated herein may be redelegated by Regional Directors of Appeals and District Directors, and may not be further redelegated.
Delegation Order No. 136 (Rev. 5), effective May 12, 1986, is superseded.
Authority: To issue transfer certificates in certain estate tax cases.
Sources of Authority: 26 CFR 301.7701-9 and 26 CFR 20.6325-1(c).
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 4-16 (Rev. 1).
Authority: To make and report refunds and credits to the Joint Committee on Taxation required by IRC section 6405 on cases within their jurisdiction.
Delegated to: Joint Committee Team Managers (Large Business and International); Appeals Team Managers and Team Case Leaders as to their respective cases; Group Managers, Employee Plans Examination, Group Managers, Exempt Organizations Examinations and Group Managers Government Entities (Tax Exempt & Government Entities); and Area Counsel as to their respective cases.
Authority: To respond to all formal requests for reconsideration made by the Joint Committee on Taxation concerning the reports that the IRS was required to submit to the Joint Committee under IRC section 6405.
Delegated to: Deputy Chief, Appeals; Deputy Chief Counsel; Deputy Commissioner, Large Business and International; Deputy Commissioner, Small Business/Self-Employed; and Deputy Commissioner, Tax Exempt & Government Entities.
Sources of Authority:IRC § 6405 and Treasury Order 150-10.
To the extent that the authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 154 (Rev. 10) effective September 17, 1997.
Authority: To sign the notice to partners of the beginning of an administrative proceeding at the partnership level with respect to partnership items.
Delegated to: GS-11 revenue agents.
Authority: To sign the notice of final partnership administrative adjustment, to sign a notice of partnership adjustment, and to rescind a notice of partnership adjustment with partnership consent.
Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; GS-12 revenue agent reviewers; and GS-12 revenue agents working in a Campus TEFRA Function.
Authority: To enter into and approve a written settlement agreement with one or more partners, a Tax Matters Partner, a partner with authority (in the case of an electing large partnership), and shareholders, with respect to the determination of partnership items or items and any items affected by such items.
Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; Appeals Officers in campuses but not as to their respective cases; GS-12 revenue agent reviewers; and GS- 12 revenue agents working in a Campus TEFRA Function.
Authority: To select a Tax Matters Partner with respect to a partnership, a Partner with Authority with respect to an electing large partnership, and to consent to the designation of a partner who is not a United States person as a Tax Matters Partner.
Delegated to: Appeals Team Managers; Appeals Team Case Leaders as to their respective cases; LB&I Team Managers; and SB/SE Group Managers.
Authority: To sign consents extending the period of limitations on assessment and collection of any tax under subtitle A attributable to any partnership item (or affected item), and any items that have become non-partnership items (or any item affected by such items), and, pursuant to IRC section 6228 and 6252(b), to extend the period for filing a petition for adjustment of partnership items and a civil action for refund attributable to partnership items.
Delegated to: Appeals Team Managers; Appeals Team Case Leaders; Appeals Officers; Compliance personnel as indicated in Delegation Order No. 25-2 or its successor order, as well as GS-12 revenue agents working in a Campus TEFRA Function.
Authority: To allow any part of an administrative adjustment request under IRC § 6227 or IRC § 6251(b).
Authority: To mail a notice to a partner that the partner’s partnership items shall be treated as non-partnership items pursuant to IRC § 6231(A) and (b)(2), and regulations thereunder.
Delegated to: SB/SE Area Directors of Compliance; LB&I Industry Directors; Appeals Director, Technical Services; and Appeals Directors, Field Operations.
Authority: To consent to the revocation of elections to be governed by Subchapters C or D of Chapter 63 Subtitle F.
Delegated to: The Campus Department Manager who supervise the TEFRA Technical Staff.
Authority: To sign a notice of adjustment with respect to oversheltered returns as authorized by IRC § 6234.
Sources of Authority: IRC §§ 775(a)(2), 6223, 6224, 6227, 6228, 6229, 6231(a)(1), 6231(a)(7), 6231(b), 6231(c), 6234, 6245(a), 6245(b)(1), 6245(b)(3), 6248(b), 6252(b), 6255(b)(1) and (b)(2), and 7121; Treasury Order 150-10.
This order supplements Delegation Order 8-3. To the extent that the authorities in this order may conflict with the authorities in Delegation Order 8-3, the authorities in this order control.
This authority is also delegated to LB&I Director of International; LB&I Directors, Field Operations; W&I Director, Compliance; SB/SE Area Directors.
Assistant Commissioners (Examination) and (International) when pre-filing notification letters have not been issued.
This authority is also delegated to LB&I Director of International; SB/SE Director of Compliance; and TE/GE Director, Government Entities.
The authority to make such determinations may not be redelegated.
To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 210, effective January 25, 1985, is superseded.
Authority: To approve jeopardy and termination assessments.
Delegated to: SB/SE Area Directors; SB/SE Specialty Tax Chiefs; LB&I Directors, Field Operations; W&I Director of Compliance; TE/GE Directors Employee Plans, Exempt Organizations, and Government Entities; Criminal Investigation Directors, Field Operations.
Sources of Authority: IRC 6201, 6851, 6861, and 6862; 26 CFR 301.6201-1, 26 CFR 1.6851-1, 26 CFR 301.6852.1, 26 CFR 301.6861-1, 26 CFR 301.6862-1, and 26 CFR 301.7701-9; Treasury Order 150-10.
To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supersedes Delegation Order No. 4-21.
Authority: To consent to revocation of elections made under section 897(i) of the Internal Revenue Code.
Delegated to: Examination Field Group Managers for cases within their jurisdiction.
This authority is also delegated to LB&I Team Managers.
Sources of Authority: Treasury Order No. 150-10 and 26 CFR 1.897-3(f).
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. 224, effective April 24, 1987.
Authority: To accept settlement offers on any issue in a Coordinated Examination Program (CEP) case under their jurisdiction where a settlement (including a hazards settlement) has been effected by Appeals in a previous, subsequent or the same tax period (the settled period) with respect to the same issue of the same taxpayer, or of another taxpayer who was directly involved in the transaction or taxable event. This authority applies regardless of the amount of liability sought to be compromised.
Delegated to: Examination case managers.
The issue must have been settled in Appeals with respect to the same taxpayer (including consolidated and unconsolidated subsidiaries) or another taxpayer who was directly involved in the transaction or taxable event in the settled period.
Taxpayers A and B are directly involved in the same transaction or taxable event in tax period 19xx where A and B would logically receive similar tax treatment. Taxpayer A’s treatment of the transaction is adjusted by Examination and settled in Appeals. The adjustment involves the same legal issue with respect to Taxpayer B. Examination may resolve Taxpayer B’s case in a manner consistent with the Appeals settlement of Taxpayer A.
Taxpayers A and B are directly involved in the same transaction or taxable event in tax period 19xx where A and B would logically receive similar tax treatment. Taxpayer A’s treatment of the transaction is adjusted by Examination and settled by Appeals. In addition, Taxpayer A or B (or both) is directly involved in a separate but similar transaction or taxable event in the same, prior, or subsequent tax period involving the same legal issue as above. Such issue for Taxpayers A or B only may also be settled in a consistent manner provided it involves substantially the same facts.
Authority: To review and approve prior to finalization, the above-proposed settlements in a Coordinated Examination Program case, together with any related closing agreement or Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment.
Delegated to: Appropriate Examination branch chiefs.
This authority is also delegated to LB&I Territory Managers.
Authority: To execute closing agreements and/or the Form 870-AD in order to effect any final settlement reached in a Coordinated Examination Program case after review by the appropriate Examination branch chief.
Sources of Authority: Treasury Orders 150-07, 150-09 and 150-10, 26 USC 7121 and 26 CFR 301.7121-1.
For settlement authority of Industry Specialization Program and International Field Assistance Specialization Program coordinated issues, see Delegation Order 247. This order supersedes Delegation Order 236 (Rev. 2), effective March 15, 1996.
To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
[Supplements Delegation Order No. 97] Settlement Offers, Closing Agreements, and Settlement Agreements under Section 6224(c) in Cases with Technical Advisor (TA) Program Issues and Appeals Technical Guidance Program (Compliance Coordinated and Appeals Coordinated) Issues.
Authority: To review and approve proposed settlements of TA coordinated issues and Appeals Technical Guidance (Compliance coordinated) issues for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c) and/or agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.
Delegated to: Appeals Technical Guidance Coordinators assigned to the coordinated issue in combination, as appropriate, with: Technical Advisor assigned to the coordinated issue and Large Business and International (LB&I) Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and Small Business/Self-Employed (SB/SE) Territory Managers, Group Managers or Technical Services Managers, SB/SE Compliance Services Operations or Dept. Managers; Tax Exempt and Government Entities (TE/GE) Group Managers or Team Managers; Wage and Investment (W&I) Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.
Authority: To review and approve proposed settlements of Appeals Coordinated Issues (ACI) for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c) and/or agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.
Delegated to: Appeals Technical Guidance Coordinators assigned to the coordinated issue in combination, as appropriate, with: Technical Advisor assigned to the coordinated issue and LB&I Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.
Authority: To accept settlement offers on coordinated issues in the TA Program and the Appeals Technical Guidance Program (Compliance Coordinated and Appeals Coordinated) after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.
Delegated to: LB&I Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers for cases under their respective jurisdictions.
Authority: To execute closing agreements, settlement agreements under section 6224(c) and/or agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890- AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of Overassessment, to effect any final settlement reached on TA coordinated issues and Appeals Technical Guidance Program (Compliance and Appeals coordinated) issues after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.
The following authorities relating to Settlement Offers, Closing Agreements and Settlement Agreements under section 6224(c) apply only to specific coordinated issues designated by the Chief, Appeals.
Authority: To review and approve proposed settlements of TA coordinated issues and Appeals Technical Guidance (Compliance coordinated) issues for which Appeals has approved settlement guidelines or approved settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c) and/or agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of Overassessment. The approval authority here is expressly limited to accepting resolutions within the Appeals prescribed range or position. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.
Delegated to: Technical Advisor assigned to the coordinated issue and LB&I Team Managers with case jurisdiction; Technical Advisor assigned to the coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.
Authority: To review and approve proposed settlements of Appeals Coordinated Issues (ACI) for which Appeals has approved settlement guidelines or appeals settlement ranges or positions, together with any related closing agreement, settlement agreement under section 6224(c) and/or agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of Overassessment. Review and approval will occur prior to finalization and be evidenced by the execution of a Form 5701S, Notice of Proposed Adjustment (as amended), delineating the settlement offer.
Delegated to: Technical Advisor assigned to the ACI coordinated issue and LB&I Team Managers with case jurisdiction; Technical Advisor assigned to the ACI coordinated issue and SB/SE Territory Managers, Group Managers, or Technical Services Managers, SB/SE Compliance Services Operations or Department Managers; TE/GE Group Managers or Team Managers; W&I Directors, Accounts Management, Field Compliance Services, or Submission Processing; Campus Department Managers - W&I Compliance Services Managers.
Authority: To accept settlement offers on coordinated issues in the TA Program, and Appeals Technical Guidance Program (Compliance and Appeals Coordinated) after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.
Delegated to: LB&I Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers, for cases under their respective jurisdictions. This authority applies regardless of the amount of liability to be compromised.
Authority: To execute closing agreements, settlement agreements under section 6224(c) and/or agreement Form 870-AD, Offer to Waiver Restrictions on Assessment and Collection of Tax; agreement Form 890-AD, Estate Tax Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax; and agreement Form 2504-AD, Excise or Employment Tax-Offer of Agreement to Assessment and Collection of Additional Tax and Offer of Acceptance of Overassessment, to effect any final settlement reached on TA coordinated issues and Appeals Technical Guidance Program (Compliance and Appeals coordinated) issues after the appropriate coordinators, advisors and managers have reviewed and approved the settlement offer.
Delegated to: LB&I Team Managers; SB/SE Territory Managers, Group Managers, or Technical Services Managers; SB/SE Compliance Services Operations or Department Managers; W&I Campus Department Managers; TE/GE Group Managers or Team Managers, for cases under their respective jurisdictions.
Sources of Authority:IRC 6224(c) and IRC 7121; 26 CFR 301.7121-1 and 26 CFR 301.7701-9.
To the extent that the authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-25 (Rev 1).
Authority: To sign and send to the taxpayer by mail, including by registered or certified mail, any Notice of Determination Concerning Worker Classification Under IRC Section 7436.
Delegated to: Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business and International); Field Collection Area Directors (Small Business/Self-Employed); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Examination Field Territory Managers (Small Business/Self-Employed); Revenue Agent Reviewers GS-12, Examination Technical Services (Small Business/Self-Employed); Tax Compliance Officer Reviewers GS-09, Technical Services (Small Business/Self-Employed); Area Managers and Reviewers GS-12 (Tax Exempt & Government Entities); Government Entities Compliance Program Managers and Compliance Program Reviewers GS-12 (Tax Exempt & Government Entities); Government Entities Field Operations Managers (Tax Exempt & Government Entities); Government Entities Group Managers (Tax Exempt & Government Entities); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Territory Managers (Wage & Investment); and Director, Return, Integrity and Correspondence Services (Wage & Investment).
Redelegation: This authority may not be re-delegated.
IRC § 7436; Treasury Order 150-10.
To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This delegation order supercedes Delegation Order No. 4-26.
Authority: To designate an Inspection Site for Fuel Inspections.
Delegated to: National Fuel Compliance officers and National Fuel Compliance Agents in the Excise Tax Program.
Sources of Authority: IRC § 4083(c)(2); 26 CFR § 48.4083-1(b)(2), and Treasury Order 150-10.
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. 4-27.
Authority: To authorize an alternative proof of payment for the registration of a highway motor vehicle.
Delegated to: Chief, Excise Tax Program.
Source of Authority: 26 C.F.R. § 41.6001-2(a) .
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. 4-28.
Authority: To enter into and approve pre-filing agreements described in Revenue Procedure 2005-12 and any successor Revenue Procedure.
Delegated to: Directors (Large Business and International); Directors, Field Operations (Large Business and International).
In the case of an issue under the jurisdiction of Small Business/Self-Employed Specialty Tax, the SB/SE Director of Specialty Tax.
Sources of Authority: 26 C.F.R. 301.7121-1(a) and 26 C.F.R. 301.7701-9.
To the extent that any action previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 4-29, effective January 25, 2005.
Authority: To enter into and approve written agreements with any person relating to federal tax years resolved pursuant to the Agreement, including future tax years to which the Agreement applies.
Delegated to: District Directors, Regional Directors of Appeals, Assistant Regional Directors of Appeals, Chiefs and Associate and Assistant Chiefs of Appeals, and to Appeals Team Chiefs and Team Managers with respect to their team cases, for cases under their jurisdiction (including cases docketed before the United States Tax Court); and to Regional Directors of Appeals, Assistant Regional Directors of Appeals, Chiefs and Associate and Assistant Chiefs of Appeals, in cases docketed before the United States Tax Court other than those referred to above, but only upon the request of the Chief Counsel or delegate of the Chief Counsel.
This authority is also delegated to TE/GE Directors; LB&I Directors, Field Operations; W&I Director, Compliance; SB/SE Area Directors; Appeals Operating Unit Directors, Appeals Area Directors, Appeals Deputy Area Directors, Appeals Team Case Leaders, and Appeals Team Managers.
Redelegation: The authority delegated in this order may not be redelegated, except that District Directors may redelegate their authority, but no lower than the Chief, Quality Review Staff/Section or equivalent level position.
Sources of Authority: 26 CFR 301.7121-1(a); Treasury Order No. 150-07; Treasury Order No. 150-09; and Treasury Order No. 150-10.
This order supplements the authority contained in Delegation Order No. 97 (as revised) and supersedes Delegation Order No. 245, effective May 11, 1995. To the extent that authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.
Delegated to: W&I Cincinnati Centralized Innocent Spouse Team Managers; SB/SE Examination Technical Services Group Managers; Appeals Team Managers.
Source(s) of Authority:IRC 6015; Treas. Reg. Sections 1.6015-1 through 1.6015-9, and Treasury Order No. 150-10.
To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
the agreement follows without material modification the format of the pro-forma agreement attached to the Revenue Procedure, except as provided by the Revenue Procedure.
Delegated to: Program Manager, National Tip Reporting Compliance Program (Small Business/Self-Employed) for non-tribal gaming operations; Managers, Indian Tribal Governments (Tax Exempt and Government Entities) for Indian tribal gaming operations.
Authority: To revoke in writing an agreement addressed by this order.
Delegated to: Director, Specialty Programs (Small Business/Self Employed) for non-tribal gaming operations; Director, Indian Tribal Governments (Tax Exempt and Government Entities) for Indian tribal gaming operations.
Sources of Authority: Treasury Order 150-10; Revenue Procedure 2007-32.
To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supercedes Delegation Order 4-34.
Authority: To require any person, by notice served them, to keep records reflecting whether or not the person is liable for tax.
Delegated to: Team Managers (Large Business & International); Examination Group Managers (Small Business/Self-Employed); Technical Services Group Managers (Small Business/Self-Employed); Specialty Programs Group Managers (Small Business/Self-Employed); Campus Compliance Services Managers (Small Business/Self-Employed); Group Managers (Tax Exempt & Government Entities); and Examination Reporting Compliance Managers (Wage & Investment).
Source of Authority:26 IRC 6001; 26 CFR § 1.6001-1(d); 26 CFR § 53.6001-1(b); 26 CFR § 55.6001-1(b); 26 CFR § 156.6001-1(b).
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 4-37.
The Assistant Commissioners (Examination) and (International), Assistant Regional Commissioners (Examination), and Examination Managers and Supervisors GM-13 and GM-14 in Districts, Service Centers and Compliance Center are hereby authorized in cases under their jurisdiction to enter into and approve a written agreement with any person relating to the Internal Revenue liability, of such person (or of the person or estate for whom he/she acts) to close pre-ERTA tax shelter commodity issues, based on the Servicewide administrative positions developed by Appeals, Chief Counsel, and Examination, and other tax shelter initiative issues based on settlement positions reached by Chief Counsel or Appeals on the specific shelter where the initial investment was made prior to January 1, 1983. These agreements will be executed on Form 870-AD, Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment, and Form 906, Closing Agreement on Final Disposition Covering Specific Matters. This authority is also delegated to Managers and Supervisors GM-13 and GM-14 as to their respective cases.
The authority delegated herein extends only to tax shelter issues, including penalties or related statutory issues that must be adjusted due to settlement of the tax shelter issues. This authority, also extends to tax shelter issues on subsequent year returns where benefits from pre-1983 tax shelters are claimed.
The authorities contained in this order are intended to supplement the authorities contained in Delegation Order No. 60 (as revised), Delegation Order No. 66 (as revised), and amends and supplements Delegation Order No. 97 (as revised). The delegation of authority granted herein may not be redelegated.
To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 225 effective April 6, 1987 is superseded.
Authority: To approve survey of IRS employees’ returns selected for examination and assigned to a group. Approval must be in writing and surveys are subject to mandatory review.
Delegated to: Chief, Examination Division in district offices; District director in districts where there are no division chiefs; and Chief, Compliance Division in the service centers.
This authority is also delegated to W&I Territory Managers; SB/SE and LB&I Territory Managers; LB&I Directors, Field Operations; Chiefs in Customer Service Centers, Chiefs in Compliance Field Services.
Redelegation: This authority may be not be redelegated.
Source of Authority: Treasury Order 150-10.
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 244 effective June 8, 1994.
Formal Written Request for Financial Institution Records where Summons Authority is Not Available.
Authority: To authorize the issuance to a financial institution, when summons authority does not apply, of a formal written request for records relating to financial accounts under 31 CFR Part 14, implementing the formal written request procedures of 12 USC 3402(5) and 12 USC 3408; and to certify that all the requirements of 31 CFR Part 14 have been complied with.
Delegated to: Directors (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; Wage & Investment; and Criminal Investigation); Territory Managers (Large & Mid- Size Business; Small Business/Self-Employed; Wage & Investment); Area Managers (Small Business/Self-Employed; and Tax Exempt & Government Entities); and Special Agents in Charge (Criminal Investigation).
Authority: To serve a formal written request for the production of documents, to make inquiry as may be relevant or material to the production of these documents, and to receive and examine data.
Delegated to: Revenue Agents (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); Revenue Officers (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); Compliance Officers (Large Business and International; Small Business/Self-Employed; Tax Exempt & Government Entities; and Wage & Investment); and Special Agents (Criminal Investigation).
Sources of Authority: 31 CFR Part 14; 12 USC 3402(5) and 3408.
To the extent that any action previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified.
Authority: To execute written agreements, including closing agreements, with any person (or the person or estate for whom he/she acts) to effect final settlement offers, regardless of liability sought to be compromised, made under Announcement 2006-95. This does not include the authority to set aside any written agreement or closing agreement.
Delegated to: Territory and Program Managers, Foreign Resident Compliance Program, LB&I International. This authority is extended only to persons who are assigned permanently to the position of Territory and Program Managers, Foreign Resident Compliance Program.
Redelegation: This authority may not be further redelegated.
Source of Authority:IRC 7121; 26 CFR 301.7121-1(a); Treasury Order No. 150-10; Announcement 2006-95, Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States, 2006-50 I.R.B. 1105 (Dec. 11, 2006), updated by Announcement 2007-28, Extension of Deadline for Settlement Offered to Certain Foreign Embassy Staff, 2007-10 IRB 683 (Mar. 5, 2007).
The qualifying advanced energy project program under § 48C of the Internal Revenue Code established under Notice 2009-72, Notice 2013-12 or any successor notice.
Delegated to: Director, Enterprise Activities Practice Area (Large Business & International) or the LB&I Practice Area Director who has responsibility and oversight for the Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project Credit Program.
Sources of Authority: IRC 48A(d), IRC 48B(d), and IRC 48C(d); Treasury Order 150-10.
To the extent that any action previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-46 (Rev. 1) dated January 5, 2017.
Authority: Except as otherwise set forth in this order, to take any action the Commissioner of Internal Revenue is authorized to take under Treasury Directive No.15-43 with respect to conducting reviews for compliance with economic sanctions programs.
Delegated to: Program Manager, Bank Secrecy Act Policy.
Authority: To conduct compliance reviews for compliance with economic sanctions programs.
Delegated to: GS-11 Revenue Agents assigned as Bank Secrecy Act examiners but only with respect to persons that are subject to examination by IRS for compliance with the Title 31 provisions of the Bank Secrecy Act.
Authority: To refer apparent economic sanctions program violations and to refer apparent economic sanctions program compliance risks to the Office of Foreign Assets Control.
Delegated to: GS-14 Bank Secrecy Act Program Analysts and Program Manager, Bank Secrecy Act Policy.
Authority: To exchange information with the Office of Foreign Assets Control with respect to apparent economic sanctions program violations and apparent economic sanctions program compliance risks.
Authority: To enter into agreements with Office of Foreign Assets Control when such agreements are necessary to comply with the terms of the Memorandum of Understanding between the U.S. Department of the Treasury, Internal Revenue Service, and U.S. Department of the Treasury, Office of Foreign Assets Control, dated November 23, 2009, and any successor agreements between the IRS and Office of Foreign Assets Control.
Delegated to: Bank Secrecy Act Program Analysts GS-14 and Program Manager, Bank Secrecy Act Policy.
Authority: To disclose to the Director of the Office of Foreign Assets Control information that could impact an IRS criminal investigation whenever necessary to comply with the terms of the MOU.
Sources of Authority: 31 U.S.C. § 313 and 31 U.S.C. § 321; Treasury Orders 101-05 and 105-17; and Treasury Directive 15-43.
Authority: To accept settlement offers and to execute closing agreements to effect such settlement offers made under Revenue Procedure 99–26, regardless of the amount of the liability sought to be compromised.
Delegated to: The Vacation Pay Issue Specialist.
Redelegation: The authority may not be redelegated.
Authority: In cases under their jurisdiction, to accept to make settlement offers and to execute closing agreements to effect such settlement offers made under Rev. Proc. 99–26subject to the review and approval by the Vacation Pay Specialist of the settlement offers and closing agreements as proposals with supporting documentation prior to their finalization.
Delegated to: Examination case managers and group managers.
Sources of Authority: Treasury Order Nos. 150-07, 150-09, 150-10, and the authority contained in IRC 7121 to offer and accept written settlement offers and execute closing agreements, relating to federal tax matters that are the subject of Rev. Proc. 99–26, Secured employee Benefits Settlement Initiative.
Signed: Stuart L. Brown, Chief Counsel and Bob Wenzel, Deputy Commissioner (Operations).
Authority: To issue a notice of the existence of a conflicting claim to the investment tax credit for a film or tape being asserted by another person.
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 4-49 (formerly Delegation Order No. 200 (Rev. 1)), dated April 16, 1997.
Authority: To accept Voluntary Classification Settlement Program (VCSP) Applications, verify eligibility and execute related closing agreements.
Delegated to: Small Business/Self-Employed Specialty Examination, Centralized Employment Tax Operations Supervisory Tax Examining Technicians.
Sources of Authority: 26 USC 7121; 26 CFR 301.7121-1; 26 CFR 301.7701-9; 26 CFR 601.202 and Treasury Order 150-10.
To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 4-50.

References: § 6212
 § 7803
 § 301
 § 6405
 § 6227
 § 6251
 § 6231
 § 6234
 § 7436
 § 4083
 § 48
 § 41
 § 1
 § 53
 § 55
 § 156
 § 48
 § 313
 § 321