Delegation Order No. 172 485

Notice List of Countries Requiring Cooperation with an International Boycott 485

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469

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Revenue Procedure 78-15 488 Revenue Procedure 78-16 489 Revenue Procedure 78-17 490 Revenue Procedure 78-18 491 Revenue Procedure 78-19 491 Revenue Procedure 78-20 498 Revenue Procedure 78-21 499 Revenue Procedure 78-22 499 Revenue Procedure 78-23 503 Revenue Procedure 78-24 503 Revenue Procedure 78-25 505 Revenue Procedure 78-26 505 Revenue Procedure 78-27 526 Revenue Procedure 78-28 526 Revenue Procedure 78-29 526 Revenue Procedure 78-30 529 Revenue Procedure 78-31 531 Revenue Procedure 78-32 532 Revenue Procedure 78-33 532 Revenue Procedure 78-34 535 Revenue Procedure 78-35 536 Revenue Procedure 78-36 538 Revenue Procedure 78-37 540 Revenue Procedure 78-38 542

Revenue Procedure 78-39 542

thorized the issuance of the summons. Such authorization shall be manifested by the signature of the authorizing officer on the face of the original and all copies of the summons or by a statement on the face of the original and all copies of the summons, signed by the issuing officer, that he/she had prior authorization to issue said summons and stating the name and title of the authorizing official and the date of authorization.

(1) International Operations: Internal Revenue Agents; Attorneys, Estate Tax; Estate Tax Examiners; Special Agents; Revenue Service and Assistant Revenue Service Representatives; Tax Auditors; and Revenue Officers, GS-9 and above.

(2) District Criminal Investigation: Special Agents.

(3) District Collection: Revenue Officers, GS-9 and above.

(4) District Examination: Internal Revenue Agents; Tax Auditors; Attorneys, Estate Tax; and Estate Tax Examiners.

(5) District Employee Plans and Exempt Organizations: Internal Revenue Agents; Tax Law Specialists: and Tax Auditors.

(e) Each of the officers and employees referred to in paragraphs 1(b), 1(c) and (d) of this Order may serve a summons whether it is issued by him/her or another official.

2. Each of the officers and employees referred to in paragraphs 1(b), 1(c) and 1(d) of this Order, authorized to issue summonses, is delegated the authority under 26 CFR 301.76021(b) to designate any other officer or employee of the Internal Revenue Service referred to in paragraph 4(b) of this Order, as the individual before whom a person summoned pursuant to Section 7602 of the Internal Revenue Code shall appear. Any such other officer or employee of the Internal Revenue Service when so designated in a summons is authorized to take testimony under oath of the person summoned and to receive and examine books, papers, records or other data produced in compliance with the sum

mons.

3. Internal Security Inspectors are delegated the authority under 26 CFR 301.7603-1 to serve summonses issued in accordance with this Order by any of the officers and employees of the Inspection Service referred to in paragraphs 1(b)(1) and 1(c)(1) of this Order even though Internal Security Inspectors do not have the authority to issue summonses.

4(a). The authorities granted to the Commissioner of Internal Revenue by 26 CFR 301.7602-1(a), and 301.76051(a) to examine books, papers, records or other data, to take testimony under oath and to set the time and place of examination are delegated to the officers and employees of the Internal Revenue Service specified in paragraphs 4(b), 4(c), and 4(d) of this Order and subject to the limitations stated in paragraphs 4(c) and 6 of this Order.

(b) General Designations

(1) Inspection: Assistant Commissioner; Director, Internal Security Division; Director, Internal Audit Division; Regional Inspectors; Internal Auditors; and Internal Security Inspectors.

(2) District tion: Chief and Assistant Chief of Division; Chiefs of Branches; Group Managers; and Special Agents.

Criminal Investiga

(3) International Operations: Director; Assistant Director; Chief of Divisions and Branches; Special Agents; Case Managers; Group Managers; Internal Revenue Agents; Attorneys, Estate Tax; Estate Tax Examiners; Revenue Service and Assistant Revenue Service Representatives; Tax Auditors; and Revenue Officers.

(4) District Collection Activity: Chief and Assistant Chief of Division; Chiefs of Field Branches and Office Branches; Chiefs, Special Procedures Staffs; Group Managers; and Revenue Officers.

(5) District Examination: Chief of Division; Chiefs of Examination Branches; Conferees; Case Managers; Group Managers; Internal Revenue Agents; Tax Auditors; Attorneys, Estate Tax; and Estate Tax Examiners.

(6) Regional (Examination) and

District Employee Plans and Exempt Organizations: Conferees; Chief of Division; Chief of Examination Branch; Chief, Technical Staff; Group Managers; Internal Revenue Agents; Tax Law Specialists; and Tax Audi

tors.

(7) Service Center: Chief, Examination Division; Chief, Criminal Investigation Staff; Revenue Agents; Tax Auditors; Tax Examiners in the Correspondence Examination Branch: and Special Agents.

(c) District Directors, Service Center Directors, Regional Inspectors, the Chief of Investigation Branch, and the Director of International Operations may redelegate the authority under 4(a) of this Order to aides or trainees, respectively, for the positions of revenue agent, tax auditor, tax examiner in the service center Correspondence Examination Branch, tax law specialists, revenue officer, internal auditor, internal security inspector, and special agent, provided that each such aide or trainee shall exercise said authority only under the direct supervision, respectively, as applicable of a revenue agent, tax auditor, tax examiner in the service center Correspondence Examination Branch, tax law specialist, revenue officer, special agent, internal auditor or internal security inspector.

(d) District Directors may redelegate the authority under 4 (a) of this Order to Revenue Representatives and Office Collection Representatives.

5. Under the authority granted to the Commissioner of Internal Revenue by 26 CFR 301.7622-1, the officers and employees of the Internal Revenue Service referred to in paragraphs 1(b), 1(c), 1(d) and 4(b) and 4(c) of this Order are designated to administer oaths and affirmation and to certify to such papers as may be necessary under the internal revenue laws and regulations except that the authority to certify shall not be construed as applying to those papers or documents the certification of which is authorized by separate order or directive. Revenue Representatives and Office Collection Representatives referred to in paragraph 4(d) of this

Order are not designated to administer oaths or to perform the other functions mentioned in this paragraph.

6. The authority delegated herein may not be redelegated except as provided in paragraphs 4(c) and 4(d).

7. This Order supersedes Delegation Order No. 4 (Rev. 4) [1977-2 C.B. 495], issued August 22, 1977.

JEROME KURTZ, Commissioner.

(Filed by the Office of the Federal Register on July 11, 1978; 8:45 a.m., and published in the issue of the Federal Register for July 12, 1978, 43 F.R. 30005)

Delegation Order No. 4 (Rev. 6) (Effective October 1, 1978) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform other Functions

1(a). The authorities granted to the Commissioner of Internal Revenue by 26 CFR 301.7602-1 (b), 301.7603-1, 301.7604-1 and 301.76051(a) to issue summonses; to set the time and place for appearance; to serve summonses; to take testimony under oath of the person summoned; to receive and examine books, papers, records or other data produced in compliance with the summons; and to enforce summonses, are delegated to the officers and employees of the Internal Revenue Service specified in paragraphs 1(b), 1(c) and (d) of this Order and subject to the limitations stated in paragraphs 1(b), 1(c), 1(d) and 6 of this Order.

(b) The authorities to issue summonses and to perform the other functions related thereto specified in paragraph 1(a) of this Order, are delegated to all District Directors, the Director of International Operations, and the following officers and employees, provided that the authority to issue a summons in which the proper name or names of the taxpayer or taxpayers is not identified because unknown or unidentifiable (hereinafter called a "John Doe" summons) may be exercised only by said officers and employees and by them only after ob

taining preissuance legal review by Regional Counsel or the Chief Counsel in the case of Inspection and International Operations.

(1) Inspection: Assistant Commissioner and Director, Internal Security Division.

(2) District Criminal Investigation: Chief of Division.

(3) International Operations: Chiefs of Divisions.

(4) District Collection Activity:

Chief of Division.

(5) District Examination: Chief of Division.

(6) District Employee Plans and Exempt Organizations: Chief of Divi

sion.

(c) The authorities to issue summonses except "John Doe" summonses, and to perform other functions related thereto specified in paragraph 1(a) of this Order, are delegated to the following officers and employees:

(1) Inspection: Regional Inspectors and Assistant Regional Inspectors (Internal Security) and Chief, Investigations Branch.

(2) District Criminal Investigation: Assistant Chief of Division; Chiefs of Branches; and Group Managers.

(3) International Operations: Assistant Director; Chiefs of Branches; Case Managers; and Group Managers.

(4) District Collection Activity: Assistant Chief of Division; Chiefs of Field Branches and Office Branches; Chiefs, Special Procedures Staffs and Groups; and Group Managers.

(5) District Examination: Chiefs of Examination Branches; Case Managers; and Group Managers.

(6) District Employee Plans and Exempt Organizations: Group Man

agers.

(d) The authority to issue summonses except "John Doe" summonses and to perform the other functions related thereto specified in paragraph 1(a) of this Order is delegated to the following officers and employees except that in the instance of a summons to a third party witness, the issuing

officers' case manager, group manager, or any supervisory official above that level, has in advance personally authorized the issuance of the summons. Such authorization shall be manifested by the signature of the authorizing officer on the face of the original and all copies of the summons or by a statement on the face of the original and all copies of the summons, signed by the issuing officer, that he/she had prior authorization to issue said summons and stating the name and title of the authorizing official and the date of authorization.

(1) International Operations: Internal Revenue Agents; Attorneys, Estate Tax; Estate Tax Examiners; Special Agents; Revenue Service and Assistant Revenue Service Representatives; Tax Auditors; and Revenue Officers, GS-9 and above.

(2) District Criminal Criminal Investigation: Special Agents.

(3) District Collection: Revenue Officers, GS-9 and above.

(4) District Examination: Internal Revenue Agents; Tax Auditors; Attorneys, Estate Tax; and Estate Tax Examiners.

(5) District Employee Plans and Exempt Organizations: Internal Revenue Agents; Tax Law Specialists; and Tax Auditors.

(e) Each of the officers and employees referred to in paragraphs 1(b), 1(c) and 1(d) of this Order may serve a summons whether it is issued by him/her or another official.

2. Each of the officers and employees referred to in paragraphs 1(b), 1(c) and 1(d) of this Order authorized to issue summonses, is delegated the authority under 26 CFR 301.76021(b) to designate any other officer or employee of the Internal Revenue Service referred to in paragraph 4(b) of this Order, as the individual before whom a person summoned pursuant to Section 7602 of the Internal Revenue Code shall appear. Any such other officer or employee of the Internal Revenue Service when so designated in a summons is authorized to take testimony under oath of the person sum