Part III. Administrative, Procedural, and Miscellaneous

Delegation Order No. 42 (Rev. 7) 3. This Order supersedes Delegation of, or on behalf of, Jerome Kurtz, (Effective March 14, 1977)

Order No. 42 (Rev. 6), (1975-1 C.B. Commissioner of Internal Revenue.

635] issued January 13, 1975. Authority to Execute Consents Fix

This Order supersedes Delegation For Further Information Contact: Order No. 67 (Rev. 12) (this page, ing the Period of Limitations on As

this Bulletin), issued

Roydell Rosfeld, CP:AP, sessment or Collection Under Provi

February 27,

1977. sions of the 1939 and 1954 Internal Room 2000, 1111 Constitution Revenue Codes Avenue, N.W., Washington, D.C.,

JEROME KURTZ, 1. Pursuant to authority vested in 20224, Telephone 566-6481

Commissioner. the Commissioner of Internal Revenue

WILLIAM E. WILLIAMS,

(Filed by the Office of the Federal Register by Treasury Department Order No.

Acting Commissioner

on May 10, 1977, 8:45 a.m., and pub120, dated July 31, 1950; Order No.

lished in the issue of the Federal Regis150-2, dated May 15, 1972; 26 CFR (Filed by the Office of the Federal Register

ter for May 11, 1977, 42 F.R. 23907) 301.6501(c)-1; 26 CFR 301.6502-1;

on March 22, 1977, 8:45 a.m., and pub

lished in the issue of the Federal Register 26 CFR 301.6901-1(d); and 26 CFR

for March 23, 1977, 42 F.R. 15765) 301.7701-9; the authority to sign all

Delegation Order No. 112 (Rev. 4) consents fixing the period of limita

(Effective January 19, 1977) tions on assessment or collection is Delegation Order No. 67 (Rev. 12)

Authority to Issue Determination delegated to the following officials: (Effective February 27, 1977)

Letters Relating to Employee a. Assistant Regional CommissionSigning the Commissioner's Name or

Plans Matters ers (Appellate)

on His Behalf b. Assistant Regional Commission

Pursuant to authority vested in the ers (Employee Plans and Exempt Or Effective 12:01 A.M., February 27. Commissioner of Internal Revenue by ganizations)

1977, all outstanding authorizations to Treasury Department Order No. 150c. Service Center Directors

sign the name of, or on behalf of, Don. 37, dated March 17, 1955, there is d. District Directors

ald C. Alexander, Commissioner of In- hereby delegated to the District Direce. Director of International Opera ternal Revenue, are hereby amended cnal Revenue. are hereby amended tor of Internal Revenue for each of

tor of Inte, to authorize the signing of the name the Key Districts for Employee Plans 2. This authority may be redele, of, or on behalf of. William E. Wil- and Exempt Organizations matters gated but not below the following liams. Acting Commissioner of Inter- the authority to: levels for each activity: nal Revenue.

(1) Issue determination letters ina. Service Centers—Chief, Account- This Order supersedes Delegation volving the provisions of sections 401, ing Branch; Chief, Correspondence Order No. 67 (Rev. 11) [1973-2 C.B. 403(a), 405, and 501(a) of the InAudit Branch 462] issued May 29, 1973.

ternal Revenue Code of 1954 with b. Collection-Chiefs, Office Branch

respect to: and Office Groups and Revenue Offi

WILLIAM E. WILLIAMS, (a) Initial qualification of stock

Acting Commissioner. cers

bonus, pension, profit-sharing, annuity, c. Audit-Conferees and Reviewers, (Filed by the Office of the Federal Regis and bond purchase plans; Grade GS-11; Group Managers; Case

ter on March 7, 1977, 8:45 a.m., and (b) Initial exemption from Federal

published in the issue of the Federal Managers; and Returns Program

income tax under section 501(a) of

Register for March 8, 1977, 42 F.R. Managers

13101)

trusts forming a part of such plans, d. Intelligence-Chief, Intelligence

provided that the determination does Division

not involve application of section 502 e. Appellate -Appellate Appeals Delegation Order No. 67 (Rev. 13)

(feeder organizations) or section 511 Officer (Effective May 5, 1977)

(unrelated business income), or the f. Office of International Opera

question of whether a proposed trans- Signing the Commissioner's Name or tions—Representatives at foreign

action will be a prohibited transaction on His Behalf posts; Revenue Agents, Tax Auditors

under section 503; and Special Agents on foreign assign- Effective 12:01 A.M., May 5, 197

Effective 12:01 A.M., May 5, 1977, (c) Compliance with the applicable ments; and levels b., C., and d., above, all outstanding authorizations to sign requirements of foreign situs trusts as and

the name of, or on behalf of, William to taxability of beneficiaries (section g. Employee Plans and Exempt Or. E. Williams, Acting Commissioner of 402(c)) and deductions for employer ganizations—Conferees and Review- Internal Revenue, are hereby amend- contributions (section 404(a) (4)); ers, Grade GS-11; Group Managers. ed to authorize the signing of the name and

tions

terminations of such plans and trusts. but only to the Enrollment and Prac- Requiring Cooperation With An

(2) With respect to applications for tice Program Coordinator in the Audit International Boycott determination received by the Internal Division, National Office. Revenue Service prior to the effective

In order to comply with the mandate of this Delegation Order, issue

WILLIAM E. WILLIAMS, date of section 999(a) (3) of the Indetermination letters involving the

Acting Commissioner. ternal Revenue Code of 1954, the Deprovisions of section 408(c) of the

(Filed by the Office of the Federal Register partment of Treasury is publishing a Internal Revenue Code of 1954 with on April 12, 1977, 8:45 a.m.; and pub current list of countries which may respect to exemption from Federal in lished in the issue of the Federal Register

require participation in or cooperation come tax under section 108(e) of for April 13, 1977, F.R. 19410)

with an international boycott. This trusts creating individual retirement

list is the same as the list published accounts.

in the November 3, 1976, FEDERAL (3) Issue determination letters with

REGISTER [Notice, 1976-2 C.B. 627). respect to whether a plan constitutes Delegation Order 163

In the future, a current list will be an employee stock ownership plan as (Effective April 19, 1977)

published at the beginning of each contemplated in section 46(a)(1)(B)

Authority to Perform Functions with of the Internal Revenue Code of 1954.

calendar quarter. Respect to the Northern Mariana (4) Issue modifications or revoca

Pursuant to the requirement of Islands Social Security Tax tion of determination letters described

section 999(a) (3) of the Internal above.

1. The authority granted to the Revenue Code of 1954, the Depart(5) Redelegate this authority as Commissioner of Internal Revenue by ment of the Treasury has compiled a follows:

Treasury Department Order No. 150. list of countries which may require (a) With respect to issuance and 86 (page 590, this Bulletin) to perform participation in, or cooperation with, modification of determination letters, functions on behalf of the Northern an international boycott (within the not below Internal Revenue Agent Mariana Islands with respect to the meaning of section 999(b)(3) of the and Tax Law Specialist, GS-12, pro- administration, collection and enforce- Internal Revenue Code of 1954). vided such individual is a person other ment, and assessment of the taxes (inthan the initiator. cluding interest and penalties) im

On the basis of the best information (b) With respect to revocation of posed by the Northern Mariana Is.. currently available to the Department determination letters, not below Chief, lands Social Security Act, is hereby of the Treasury, the following counEmployee Plans and Exempt Organi delegated to the Director of Interna- tries may require participation in, or zations Division.

tional Operations. This authority is cooperation with, an international boy. Delegation Order No. 112 (Rev. 3) also delegated to the Director, Phila- cott (within the meaning of section [1976-1 C.B. 540), issued November delphia Service Center to the extent 999(b) (3) of the Internal Revenue 19, 1975, is hereby superseded. the Director, under the Internal Reve

Code of 1954):

Code of 1954):
Donald C. ALEXANDER,

nue Code and Regulations promul.
gated thereunder, is authorized to per-

Bahrain

Saudi Arabia Commissioner. form similar functions with respect to

Egypt

Syria the taxes imposed by chapters 2 and

Iraq

United Arab 21 of the Internal Revenue Code of Jordan

Yemen Arab Delegation Order No. 162 1954 as amended.

Kuwait

Republic (Effective April 8, 1977)

Lebanon

Emirates 2. The authority to perform any act Libya

Yemen, Peoples Authority to Practice before the delegated by paragraph 1. may be re- Oman

Democratic Internal Revenue Service delegated to any officer or employee

Qatar

Republic of 1. All the authorities granted to the

who is delegated authority to perform Commissioner of Internal Revenue by a similar act under the Internal Reve Dated: February 10, 1977. Treasury Department Circular No.

nue Code and Regulations promul230 (1970-2 C.B. 644) are hereby delegated thereunder.

W. MICHAEL BLUMENTHAL, gated to the Director, Audit Division.

William E. Williams,

Secretary of the Treasury. Included in this delegation is the au

Acting Commissioner. thority to affix a facsimile of the signa

(Filed by the Office of the Federal Regis ture of the Commissioner of Internal (Filed by the Office of the Federal Register

ter on February 14, 1977, 10:30 a.m.;

and published in the issue of the Federal Revenue to Enrollment Cards issued

on April 22, 1977, 8:45 a.m.; and pub-
lished in the issue of the Federal Register

Register on February 15, 1977, 42 F.R. to qualified persons.

for April 25, 1977, 42 F.R. 21157)

9246)

Revenue Code of of the In- boycotts. An earlier with international