Section 2. Delegations of Authority and Designations

(1) This transmits revised CCDM 30.3.2, Delegations of Authority and Designations.

CCDM 30.3.2 is being revised to incorporate references to the new Division Counsel (Strategic Litigation) organization.

CCDM 30.3.2 is being revised to reflect the current organizational structure of the Office of the Associate Chief Counsel (Procedure & Administration).

(1) CCDM 30.3.2.8.1, Certain Bankruptcy Matters, was clarified and expanded to include additional bankruptcy matters that may be directly referred to the Department of Justice.

(2) CCDM 30.3.2.8.1(1) was amended to add motions based on debts in excess of the eligibility limits for a Chapter 13 debtor; responses to objections to claims that are based on valuation of the property securing the claim or on the fact that the claim that has been superseded by a subsequent claim; and matters involving agreed cash collateral or adequate protection.

Paul T. Butler Associate Chief Counsel (Procedure and Administration)

This section sets forth the authority delegated to and the functions of the Deputies Chief Counsel, the Counsel to the National Taxpayer Advocate, Special Counsels, and the National Counsel, as depicted on the organizational chart in Exhibit 30.3.2-1.

Except for those functions or duties which by law must be performed by the Chief Counsel only, all authority delegated to the Chief Counsel is redelegated to the Deputies Chief Counsel for matters and persons under their jurisdiction, subject to the Chief Counsel's continuing supervision, control, and review as required, which includes, but is not limited to, the following:

As assigned, to perform the functions of the Chief Counsel in the absence of the Chief Counsel

To represent the Chief Counsel in the development of policies governing the Office of Chief Counsel

To direct, supervise, and evaluate the work of the Division Counsel and Associates Chief Counsel

To sign pocket commissions in his or her own name and issue them to employees under his or her supervision, as necessary

To perform such additional duties as may, from time to time, be assigned by the Chief Counsel

The Deputy Chief Counsel (Technical) serves as the principal deputy to the Chief Counsel. The Deputy Chief Counsel (Technical) acts as the Chief Counsel when the office of Chief Counsel is vacant, and, when so acting, may perform all the functions or duties of the Chief Counsel, including any functions or duties that by law must be performed by the Chief Counsel personally. See CCDM 30.3.1.7, Acting Chief Counsel under the Vacancies Reform Act and Other Matters of Succession.

The provisions of CCDM 30.3.2.1.1.1 and CCDM 30.3.2.1.1.2 describe the areas of focus of the two Deputies. Notwithstanding these assignments of areas of focus, each Deputy Chief Counsel may, as he or she deems appropriate, participate in and direct any activities that are subject to the overall supervision of the Chief Counsel.

The Deputy Chief Counsel (Operations) supervises the Division Counsel (Large & Mid-Size Business), the Division Counsel (Small Business/Self Employed), the Division Counsel (Strategic Litigation), the Division Counsel (Wage & Investment), the Division Counsel/Associate Chief Counsel (Criminal Tax), the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program), the Associate Chief Counsel (Finance and Management), the Associate Chief Counsel (General Legal Services), and the Associate Chief Counsel (Procedure & Administration).

The Deputy Chief Counsel (Operations) maintains jurisdiction over issues arising in litigation nationwide and has primary responsibility for matters involving management of the Office of Chief Counsel. The Deputy Chief Counsel (Operations) performs any additional duties assigned by the Chief Counsel.

The Deputy Chief Counsel (Operations) is chiefly responsible for the following additional activities:

To serve as liaison to the staffs of the General Counsel and the Commissioner as to matters identified in the previous paragraph

To plan, direct, and coordinate the administrative and management policies and programs of the Office

To participate in the formulation of tax litigation policy

The Deputy Chief Counsel (Technical) supervises the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs & Special Industries), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities).

The Deputy Chief Counsel (Technical) maintains jurisdiction over legal issues arising in published guidance, letter rulings, technical advice, and other processes where the National Office has historically played a primary role. The Deputy Chief Counsel (Technical) performs any additional duties assigned by the Chief Counsel.

The Deputy Chief Counsel (Technical) is chiefly responsible for the following additional activities:

To serve as liaison to the staffs of the General Counsel and the Commissioner as to matters identified in the previous paragraph

To participate in the interpretation and development of internal revenue laws

The National Counsel, Special Counsels and other senior advisors serve on the immediate staff of the Chief Counsel to provide advice and guidance regarding the formulation of policy; the management of the legal programs of the Office; the preparation and review of proposed legislation; or technical and legal issues of interest to the Chief Counsel or the IRS. The Special Counsels and National Counsel report to, and are supervised by, the Chief Counsel.

This sub-section sets forth authority delegated to all Associates Chief Counsel and Division Counsel. Functional statements and delegations of authority specific to each Associate Chief Counsel and Division Counsel are set forth in CCDM 30.3.2.3 and CCDM 30.3.2.5.

This sub-section sets forth delegations of authority common to both Associates Chief Counsel and Division Counsel.

Each Associate Chief Counsel and Division Counsel is delegated the authority to supervise and evaluate the work of all officers and employees who are performing duties and functions under his or her jurisdiction and supervision, and to take or recommend (as appropriate under Office policy and procedures) the necessary action in all personnel matters pertaining thereto, including those for the appointment, classification, promotion, demotion, reassignment, transfer or separation of such officers and employees, including to recommend personnel actions respecting personnel in the function, to approve annual performance appraisal ratings of outstanding or equivalent, and to take necessary disciplinary or adverse action with respect to employees in the function.

This authority excludes appointments above GS-15, promotions, demotions, or separations to or from the Senior Executive Service (SES), and reassignment of SES members and is otherwise subject to the following exceptions and conditions.

The discharge of attorney personnel for conduct violations of the standards described in CCDM 39.1.1.2.2.1, Standards Applicable to All Office of Chief Counsel Employees, requires the prior approval of the Deputy Chief Counsel (Operations) or the Associate Chief Counsel (Finance & Management).

Concurrence is required for a nondischarge action on a GS-15 employee by the Deputy Chief Counsel (Operations) or the Associate Chief Counsel (F&M).

All disciplinary or adverse action shall be taken only after consulting and receiving guidance from the Office of Associate Chief Counsel (F&M), Labor and Employee Relations Division.

A copy of documents effecting disciplinary or adverse actions against employees at GS-14 and below that do not require prior approval or concurrence must be provided to the Associate Chief Counsel (F&M).

The authority to effect any disciplinary or adverse actions granted herein to Associates Chief Counsel and Division Counsel is also delegated to Deputies Associate Chief Counsel in the Offices of Associate Chief Counsel (Procedure & Administration) and (Employee Benefits, Exempt Organizations, and Employment Taxes) for actions proposed by subordinates to them.

The authority to effect disciplinary actions, but not adverse actions, may be redelegated. First-line supervisors may propose disciplinary or adverse actions.

Each Associate Chief Counsel and Division Counsel is authorized to perform the following duties and functions:

To administer the oath of office or any other oath required by law in connection with employment in the Federal service.

Except when doing so would change the basic rate of pay, to prescribe the official hours of duty for his or her function and, when necessitated by operating requirements, to establish an administrative workweek of five 8-hour days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday or Sunday or both, and to establish tours of duty for educational purposes. The exercise of authority to change tours of duty for employees must be in compliance with statute, regulation, and any applicable Treasury Department policy. See 5 U.S.C. § 6101.

To approve leave (including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave), charge absence without leave for unauthorized absences, authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

To order or approve the performance of overtime duty for all employees under his or her supervision for which compensatory time off shall be provided for incumbents of exempt positions under the Fair Labor Standards and for which overtime pay shall be provided for incumbents of nonexempt positions under the Fair Labor Standards (provided funds are available for such duty). Non-exempt employees may also elect to receive compensatory time off for overtime worked.

To order or approve the performance of work on holidays for all employees under his or her supervision provided funds are available for such duty.

To sign in their own names pocket commissions to be issued to attorneys under his or her supervision.

Each Associate Chief Counsel and Division Counsel is delegated the following authorities with respect to travel being performed by employees under his or her supervision and control under the General Travel Order:

To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance, which is redelegated through Division Counsel and Associates Chief Counsel to the supervisory level for official domestic travel. No employee of the Office of Chief Counsel may approve his or her own travel or his or her own travel voucher or otherwise approve the use of travel authorities as applied to him or her.

To authorize reimbursement for subsistence on an actual expense basis under circumstances and conditions permitted by the Federal Travel Regulation and Service travel and relocation guidance, which is redelegated to Deputies Associate Chief Counsel and Area Counsel;

To authorize or approve the use of cash to procure emergency passenger transportation services, which may be redelegated in writing to Deputies Associates Chief Counsel and Area Counsel.

To authorize travel and transportation payment for emergency purposes under the Federal Travel Regulation and Service travel and relocation guidance, which is redelegated to Area Counsel.

The authority delegated to Division Counsel and Associates Chief Counsel under Delegation Order 1-22 , Authority to Authorize Travel Not at Government Expense (IRM 1.2.2.2.19), is also delegated to Deputies Associate Chief Counsel and Area Counsel. Delegates should assure that Counsel participants comply with the Office's public speaking directives.

The authority to authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal, or international organizations; Congress; and law enforcement or other groups; and to authorize or approve attendance of employees at meetings held by employee groups, organizations, or associations is delegated to Division Counsel and Associates Chief Counsel. This authority may be redelegated in writing no lower than to Deputies Associate Chief Counsel and Area Counsel.

The authority to direct official travel and approve travel vouchers for an expert or consultant who is paid on a daily when actually-employed basis and an individual serving without pay or at $1 per year under 5 U.S.C. § 5703, under the circumstances and conditions described in the Federal Travel Regulation and Service travel and relocation guidance is delegated to Associates Chief Counsel and Division Counsel. This authority may be redelegated in writing to Area Counsel.

The authority to approve travel vouchers of Associates Chief Counsel and Division Counsel is delegated to the Associate Chief Counsel (Finance and Management). This authority may not be redelegated. The travel vouchers of the Associate Chief Counsel (F&M) will be approved at the Deputy Chief Counsel (Operations) level.

Each Associate Chief Counsel is authorized to sign on behalf of the Chief Counsel by use of the "by-line" or in his or her own name as Associate Chief Counsel correspondence and other papers pertaining to the functions of his or her office and which are considered in the course of his or her official duties.

This authority is redelegated to Deputies Associate Chief Counsel in the Office of Associate Chief Counsel (Procedure & Administration) and Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities). This authority may be redelegated by the Associate Chief Counsel (General Legal Services) to an Area Counsel under his or her supervision.

The following officers and employees and other persons are authorized to sign on behalf of the Chief Counsel by use of the "by-line," or to sign in their own names or that of the Associate Chief Counsel, as provided in CCDM correspondence guidance and to the extent otherwise authorized in writing by an Associate Chief Counsel or an Area Counsel with authority to so sign:

Deputies Associate Chief Counsel

Branch Chiefs

Assistant Branch Chiefs

Executive Assistants

Senior Technical Reviewers

Senior Technician Reviewers

Special Litigation Assistants

Special Litigation Attorneys

Special Counsel

Technical Assistants

Senior Counsel

Each Division Counsel is authorized to sign on behalf of the Chief Counsel by use of the by-line as provided in CCDM correspondence guidance or in their own names (whichever is appropriate), correspondence, memoranda, pleadings, and motions filed with the U.S. Tax Court, and other papers pertaining to the functions of their positions and considered in the course of their official duties.

This authority may be redelegated to the docket attorney level.

Except as specifically and expressly limited, the authority vested in the Division Counsel to sign in their own names may be redelegated to the docket attorney level. Area Counsel offices are to use Area Counsel stationery in order to clarify the authority and appearance of the Area Counsel in dealing with the public. As a national organization, Strategic Litigation groups are to use Division Counsel (Strategic Litigation) stationery. The use of by-lines should correspond to the letterhead.

Except through the use of the by-line, correspondence and other papers are not to be signed by anyone other than the Chief Counsel except in specific situations where he/she authorizes the use of his/her signature.

See CCDM 30.10.1, Correspondence Guidelines, for specific instructions regarding documents which can or cannot be signed by use of the by-line.

Each Associate Chief Counsel and Division Counsel is authorized to perform the following duties and functions:

To serve as the principal liaison officer for the Chief Counsel with congressional committees, the Department of the Treasury, the Commissioner's Office, the Department of Justice, and other departments and agencies of the Government on matters or cases within his or her delegated jurisdiction.

To coordinate the work of his or her function with the other functions of the Office and the Service and to dispose of all matters under his or her jurisdiction, referring to the Chief Counsel, a Deputy Chief Counsel, or other appropriate official of the Office of Chief Counsel such matters as in his or her discretion seem proper, or as directed.

To supervise, assign work, review the work product, and appraise the performances of the personnel of the function, wherever located.

To plan, direct, and supervise the operations of their respective function.

To establish, subject to the approval of the Chief Counsel and the General Counsel, branches, sections or other units or offices within the function, and to recommend further necessary changes in the organizational structure of the function or of the Office to the Chief Counsel, with reference to changes in the organizational structure of the Service or other components of the Office.

To make recommendations with respect to the number of employees necessary for the performance of the work under their jurisdiction.

To prepare and maintain records and reports with respect to the work of the function.

To designate an acting official of the function (or of a subordinate function), during the temporary absence of an incumbent. The authority to designate an acting official for a position held by an official in the Senior Executive Service may only be delegated to officials reporting directly to the official holding the position or to his or her Deputy.

Each Associate Chief Counsel and Division Counsel is also authorized to perform all needful activities to effectively manage its organization and personnel under its supervision, including:

Developing and executing policies, procedures, and directives designed to manage the budget process of all aspects of office operations;

Developing and monitoring performance measures and program goals for: the provision of legal services, litigation, and published guidance, and the implementation, compliance, and outreach initiatives within his/her jurisdiction;

Implementing and evaluating operational policies and procedures designed to improve the delivery of legal services;

Ensuring that performance and program goals, strategy, and organizational policies are clearly communicated to employees; and

Identifying emerging issues in the topical areas and litigation matters within its jurisdiction to improve delivery of legal services.

Associates Chief Counsel and Division Counsel shall perform such additional duties as may, from time to time, be assigned by the Chief Counsel or Deputies Chief Counsel, and may redelegate as necessary any of his or her authority, except as may be otherwise limited by statute, regulation, or superior delegation.

Each Associate Chief Counsel is authorized to perform the following duties and functions:

To serve as chief legal advisor to the Chief Counsel and all Service functions on legal subject matters within his or her jurisdiction

To serve as coordinator with Division Counsel on all administrative, policy, and technical matters pertaining to areas within his or her responsibility

Each Associate Chief Counsel with technical responsibilities is delegated the following authorities:

To plan, direct, and coordinate the policies and programs with respect to legislation, regulations, interpretation of rulings and opinions pertaining to the laws administered by the Service for which the Associate has subject matter jurisdiction.

For matters under his or her subject matter jurisdiction, to determine whether an action on decision should be prepared and to prepare such document for the signature of the Chief Counsel, after considering any memorandum from Division Counsel recommending an action on decision.

For matters under his or her subject matter jurisdiction, to review decisions, make recommendations for appeal, write settlement letters, and write letters recommending appeal for signature by the Chief Counsel, after considering and describing in the transmittal to the Chief Counsel any memorandum of Division Counsel making recommendation on such matters.

For matters under his or her jurisdiction, to review prior to filing documents prepared by Division Counsel listed below:

• Standard defense letters in refund cases (and settlement option procedure defense letters in Court of Federal Claims matters) • Briefs and summary judgment motions, where such documents involve issues requiring pre-review as set forth in this manual or other Chief Counsel guidance • Filings containing issues designated as novel or significant by this manual or other Chief Counsel guidance and, therefore, requiring pre-review

To represent the Service at motions sessions before the U.S. Tax Court, except in those cases where Division Counsel sends attorneys to argue their motions.

For matters under his or her subject matter jurisdiction, to prepare or review motions for reconsideration of Tax Court opinions for the approval of the Chief Counsel.

For matters under his or her subject matter jurisdiction, to prepare action memorandums on whether to seek certiorari, including the preparation of letters recommending certiorari for signature by the Chief Counsel and approval by the General Counsel.

For matters under their jurisdiction, to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he/she acts): (1) in respect to any prospective or completed transactions if the request to the Chief Counsel for determination or ruling was made before any affected returns have been filed; and (2) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods.

These same authorities are delegated to the Deputies Associate Chief Counsel for cases under their respective jurisdictions. The authority listed as 1 may be redelegated by an Associate Chief Counsel to subordinate Assistants Chief Counsel for cases that do not involve precedent issues. See Delegation Order 8-3, Closing Agreements Concerning Internal Revenue Tax Liability (IRM 1.2.47.4).

To prescribe the extent, if any, to which any technical advice memorandum or other legal guidance issued under his/her jurisdiction shall be applied without retroactive effect. The same authority is delegated to the Deputies Associate Chief Counsel. See Delegation Order 30-1 , Application of Rulings without Retroactive Effect (IRM 1.2.53.2).

To approve for the Chief Counsel announcements pertaining to civil litigation policy as it pertains to tax litigation matters under his/her jurisdiction.

Each Division Counsel is authorized to perform the following duties and functions:

To plan, direct, handle, process, and litigate cases pending in the U.S. Tax Court involving taxpayers or matters under his or her jurisdiction, and to determine the Service's litigating position in such cases and also in suits for refund brought in the U.S. District Courts and the U.S. Court of Federal Claims, and to review closing agreements which require the approval of the Commissioner in such cases or suits.

To the extent that a regulation or ruling does not provide clear guidance on the position to be taken in litigation, or the position of the Service is not clear from existing case law or the unambiguous language of the Code, Division Counsel must seek advice from the Associate Chief Counsel with subject matter jurisdiction over the involved issue concerning the position of the Service.

To assign and detail attorneys from his or her function to handle and conduct the hearings and trials of cases in the U.S. Tax Court, and to arrange for the reassignment and detail of attorneys in other offices for the trials of U.S. Tax Court cases where the circumstances warrant such action.

To prepare pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation, coordinating such action, where required under Office procedure or where desirable, with the appropriate Associate Chief Counsel (such as in the case of briefs or summary judgments motions pertaining to issues requiring review under issues lists published in the CCDM or pertaining to novel or significant issues).

Where necessary or desirable, to recommend one of the following to an Associate Chief Counsel with subject matter jurisdiction: • Whether and what action on decision should be taken • A position on appeal, or on an offer of compromise or settlement pending appeal • Whether certiorari should be sought

To provide legal advice relating to case development to their respective client, coordinating with Associate Chief Counsel with subject matter jurisdiction over the issue to the extent that a regulation or ruling does not provide clear guidance on the position to be taken in litigation, or the position of the Service is not clear from existing case law or the unambiguous language of the Code.

To approve in writing the making of jeopardy and termination assessments and levies made less than 30 days after notice and demand for payment, who may redelegate this authority no lower than a front-line manager (e.g., Associate Area Counsel, Strategic Litigation Counsel, etc.). The approval of jeopardy and termination assessments and jeopardy levies must be based upon an independent finding by the appropriate approving official that at least one jeopardy condition exists in accordance with Treas. Reg. § 301.6851-1(a).

Each Division Counsel is also authorized to perform the following duties and functions:

To participate to the appropriate extent in the emergency planning of the Service in areas where they maintain offices, and to delegate such authority to personnel under their jurisdiction as may be appropriate for emergency planning. (Copies of agreements or delegation orders should be furnished to the Chief Counsel.)

To transfer attorney positions from one Area office to another within their Division, but only with the concurrence of the Associate Chief Counsel (Finance & Management) where that action is expected to have a budgetary impact.

To assign and reassign, with ERB approval, personnel at grade GS-15 and below within their functions. Personnel may be simultaneously reassigned (exchange of positions) as long as the nature of the duties and the levels of responsibility are essentially the same and the Deputy Chief Counsel (Operations) has approved the reassignments in writing.

Division Counsel who are also Associate Chief Counsel may exercise the authorities granted to Associates Chief Counsel with respect to their technical and non-field operations.

Associates Chief Counsel who have field functions may exercise authorities granted to Division Counsel, as applicable to their field operations.

Except as specified otherwise, a Deputy Associate Chief Counsel can perform all the functions of the Associate Chief Counsel to which such Deputy Associate is assigned.

Except as otherwise expressly provided, and except where inconsistent with statute, regulation, or superior delegation, the authorities delegated herein may be redelegated.

Except as otherwise expressly provided, or where inconsistent with statute, regulation, or superior delegation, or as restricted by the Associate Chief Counsel (Procedure and Administration), the authorities generally and specifically granted to the Associate Chief Counsel (Procedure & Administration) are presumed to be redelegated to Deputies Associate Chief Counsel for subject matter under their jurisdiction and personnel under their supervision.

This subsection outlines the responsibilities and functions of each Associate Chief Counsel.

The Corporate legal function is headed by an Associate Chief Counsel (Corporate), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical). A Deputy Associate Chief Counsel reports to, and is supervised by, the Associate Chief Counsel (Corporate). The Associate Chief Counsel (Corporate), together with his or her Deputy, supervises six branches, technical and planning staff, and administrative staff, as depicted on the organizational chart in Exhibit 30.3.2-3. With the exception of the front office staff, employees are assigned to six branches.

The Associate Chief Counsel (Corporate) is responsible for providing legal support and guidance to the Commissioner, the Operating Divisions, Division Counsel, other components of the Service and Chief Counsel's Office, Treasury, other government agencies and the public on all legal matters within its jurisdiction.

The Associate Chief Counsel (Corporate) is responsible for tax matters involving corporate organizations, reorganizations, liquidations, redemptions, spin offs, transfers to controlled corporations, distributions, to shareholders, debt vs. equity determinations, bankruptcies, and consolidated return issues affecting affiliated groups of corporations to the Service, the Office of Chief Counsel, the Department of the Treasury, and, where appropriate or required, to other government agencies and the public.

The Associate Chief Counsel (Corporate) performs the following functions:

Furnishes, upon request, information, advice, and assistance in the development and drafting of internal revenue legislation and committee reports thereon; initiates recommendations and coordinates with Legislative Affairs in providing advice and assistance on legislative matters; prepares, upon request, memoranda or reports to the Associate General Counsel (Legislation, Litigation, and Regulation) setting forth the views of the Office of Chief Counsel on proposed or pending legislation.

Works with Treasury officials with respect to, and directs the drafting and development of, regulations and Treasury Decisions, assesses public comments and conducts public hearings on proposed regulations, and manages the movement of regulations through the review process within the Service and the Department of the Treasury.

Prepares revenue rulings, revenue procedures, announcements, notices, and news releases to be published for the guidance of taxpayers and Service personnel.

Assists the Operating Divisions in setting strategic goals, policy and procedure by providing input in the areas within the Associate's jurisdiction and working with Division Counsel and other Counsel offices to ensure the correct application of law.

Coordinates the Service's position in litigation with Division Counsel, the Service, and Department of Justice in areas within the Associate's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Makes appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases.

Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office. Works with the Service, Operating Divisions, Division Counsel, Taxpayer Advocate, and other components of the Service, as appropriate.

Provides administrative and technical support to Division Counsel and other Associates Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation. Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with Division Counsel and other Associates.

Works with Division Counsel in: advising Department of Justice as to the facts and legal positions of the Service in matters within the jurisdiction of the Associate's office; preparing recommendations concerning defense, offers in compromise, settlement, appeal, or certiorari; and coordinating other matters with the Department as required.

Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memorandums and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues technical advice or other legal advice or determinations responding to questions raised by Service personnel.

Issues letter rulings and general technical information letters in response to requests from taxpayers.

Reviews booklets, training materials, Audit Technique Guides, Coordinated Issue Papers, Appeals Settlement Guidelines, forms, publications and instructions to ensure technical accuracy, and upon request, assists in their preparation.

The Finance and Management function is headed by the Associate Chief Counsel (Finance & Management), who reports to the Deputy Chief Counsel (Operations). A Deputy Associate Chief Counsel (F&M) reports to the Associate Chief Counsel (F&M). As depicted on the organizational chart in Exhibit 30.3.2-4, the Associate Chief Counsel (F&M), together with his or her Deputy, supervises five major functional areas and four Area Managers that manage field operations support in offices nationwide.

The mission of the Office of the Associate Chief Counsel (F&M) is to perform all Counsel-wide finance and management activities and manage all field Counsel employees who are not attorneys, paralegals, or technical advisors. The office's responsibilities include the primary functions of Human Resources, Labor and Employee Relations, Strategic Planning, Financial Management, Library Services, and Equal Employment Opportunity.

Information Services are provided by a Service component dedicated to servicing the Office of Chief Counsel pursuant to a memorandum of understanding between the office and the Modernization and Information Technology Services organization.

The Associate Chief Counsel (F&M) is responsible for all administrative functions and personnel across the country.

The functions of the Associate Chief Counsel (F&M) include:

To direct, supervise, and evaluate the work of the heads of Counsel-wide finance and management activities: Human Resources, Strategic Planning, Finance, Labor and Employee Relations, Business Systems, Library services, and field support operations.

To be responsible for the general administration and management of the Office of Chief Counsel nationally, and to prepare and issue appropriate orders, instructions, and directives pertaining to management and administrative matters for guidance and planning of the Office.

To serve as the Financial Plan Manager for the Office of Chief Counsel, and to plan, direct and coordinate the financial management and administrative policies and programs of the Office, including all personnel-fiscal and budgetary operations.

To direct the management of the field non-legal support operations, including all administrative and clerical personnel who provide support to field functions; to supervise and manage, and delegate the authority to supervise and manage (both to supervisors within the Office of the Associate Chief Counsel (F&M) and other Counsel supervisors) all field Counsel employees who are not attorneys, paralegals, or technical advisors; and to perform, and to delegate the authority to perform all of the administrative functions necessary for the support operation of the field offices.

To serve as the project manager for Counsel's national automation initiative, the Counsel Automated Systems Environment (CASE-MIS), and to be responsible for the viability and continued progress of the Counsel information systems program, which is administered by the IRS Chief Information Officer's (CIO) organization. This is accomplished through continuing oversight of the ClO's formulation and execution of Counsel's budget for CASE-MIS. The Chief Counsel Executive Steering Committee (CC ESC) ensures the ClO is provided overall program priorities for the CASE-MIS initiative in concert with Counsel's business requirements. The Associate Chief Counsel (F&M) signs-off on the annual program letter which is used as a basis for the budget spending plan development process; receives advance notice of any proposed reductions or redirection of funds; and provides comments and recommendations to the ClO relative to the impact of such changes on Chief Counsel's ability to carry out effective legal support to the Service.

To manage Counsel's business systems and strategic planning processes, and organizational studies and analyses; to assist in or provide the formulation of executive performance goals and organizational measures; management consulting services on organizational performance issues; and the continued viability of management information systems for workload staffing and time-reporting.

To direct the management of the Chief Counsel Library, a highly specialized tax law library system, which provides Chief Counsel and IRS staff with support in all substantive areas of the mission of the Service as it pertains to tax law.

To direct the management of a full range of human resource functions. Serves as a member of the Executive Resource Boards (i.e., national and local) and chairs the Executive Resource Board when the Deputy Chief Counsel is unable to participate. Establishes implements and evaluates policies and programs to ensure that all required human resources services, training, and workforce communications are provided throughout the Office. Deals with a wide variety of labor and employee relations matters, and is authorized to approve a variety of personnel issues including settlements in grievance/adverse action cases.

To administer the Equal Employment Opportunity Program and to approve, on behalf of the Deputy Chief Counsel (Operations), the appointment of Equal Employment Opportunity representatives.

To approve or disapprove all requests for waivers of overpayment of pay and allowances up to $5000.

To authorize or approve the allowance and payment from Government funds of expenses related to relocation of employees, and related advance of funds, in accordance with guidance from the Chief Financial Officer. This delegation does not include the authority to agree to the payment of moving expenses by an office other than the gaining office in transfers between the Service and another agency, department, bureau of the Department of the Treasury, etc. This delegation does not include the authority to approve a period of service of less than two years, or to accept separation, without penalty, from service before the end of one year of service, with respect to employees serving outside the coterminous United States under circumstances requiring two years of service. This authority may not be redelegated.

To negotiate basic agreements, with labor organizations holding exclusive recognition for any unit of employees within the Office, subject to final approval by the Chief Counsel, and, in his or her discretion, to authorize negotiation by other Office of Chief Counsel officials on local issues.

To approve in advance requests to speak, publish, or teach made by Associates Chief Counsel and Division Counsel, including the authority to approve travel, travel vouchers, and travel not at Government expense (to the extent permitted by Delegation Order 1-22), where appropriate, in connection with the approval of such requests; and, in connection with the foregoing requests, to act as the agency designee for purposes of making written determinations that the agency interest in having the official participate in a widely attended gathering outweighs the concern that acceptance of a gift of free attendance to such an event may or may appear to improperly influence the official in the performance of his official duties.

The authority to approve in advance requests to speak, publish, or teach (and related travel and widely attended gathering requests) made by the Associate Chief Counsel (F&M) rests in the Deputy Chief Counsel (Operations), or, should that officer be unavailable or the office vacant, in the Chief Counsel.

The field support function is divided into four geographical areas with 10 to 14 posts of duty per area. In addition to managing program and clerical support in the field, the Area Managers are responsible for providing cross-functional, administrative duties that consist of coordinating and monitoring budgets, initiating and tracking personnel actions, and dealing with various facilities issues.

The Financial Institutions and Products legal function is headed by the Associate Chief Counsel (Financial Institutions & Products), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical). A Deputy Associate Chief Counsel reports to, and is supervised by the Associate Chief Counsel (FIP). The Associate Chief Counsel (FIP), together with his or her Deputy, supervises technical and planning staff, administrative staff, and six branches, as depicted on the organizational chart in Exhibit 30.3.2-5. With the exception of the front office staff, employees are assigned to the following branches:

Litigation and Controversy

General Jurisdiction

General Jurisdiction

Insurance

Tax-Exempt Bonds

New Financial Products

The Associate Chief Counsel (FIP) is responsible for providing legal support and guidance to the Commissioner, the Operating Divisions, Division Counsel, other components of the Service and Chief Counsel's Office, Treasury, other government agencies, and the public on all legal matters within its jurisdiction.

The Associate Chief Counsel (FIP) is responsible for tax matters involving the taxation of:

Life insurance companies, property and casualty insurance companies, and the various products issued by those companies, such as life insurance contracts, health insurance contracts, property and casualty contracts, and annuities

Commercial banks, thrift institutions, regulated investment companies, and real estate investment trusts

A wide range of financial products, including equity and debt securities, discount and premium obligations, options, forwards, futures, notional principal contracts, and other financial derivatives

Asset securitization, such as real estate mortgage investment conduits and financial asset securitization investment trusts

Financial strategies, such as hedging, constructive sales, and straddles

Tax exempt bonds

The Associate Chief Counsel (FIP) performs the following functions:

Prepares legislative proposals, regulations, revenue rulings and procedures, actions on decisions, other items of public guidance and advisory opinions on matters of law within the jurisdiction of the Associate's office. Coordinates these matters with other components of the Service, Chief Counsel's office and Treasury, as necessary.

Assists the Operating Divisions in setting strategic goals, policy and procedure by providing input in the areas within the Associate's jurisdiction and working with Division Counsel and other Counsel offices to ensure the correct application of law.

Coordinates the Service's position in litigation with Division Counsel, the Service, and Department of Justice in areas within the Associate's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Makes appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases.

Coordinates with other agencies with respect to issues of coordinated jurisdiction, e.g., the Securities and Exchange Commission (SEC) with respect to tax exempt bonds.

Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office. Works with the Service, Operating Divisions, Division Counsel, Taxpayer Advocate, and other components of the Service, as appropriate.

Provides administrative and technical support to Division Counsel and other Associate Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation. Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with Division Counsel and other Associates.

Advises Department of Justice as to the facts and legal positions of the Service in matters within the jurisdiction of the Associate's office; prepares recommendations concerning defense, settlement, appeal, or certiorari; and coordinates other matters with the Department as required.

Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memorandums, and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues Technical Advice or other legal advice responding to questions raised by Service personnel.

Issues letter rulings and general technical information letters in response to requests from taxpayers.

Reviews booklets, training materials, Audit Technique Guides, Coordinated Issue Papers, Appeals Settlement Guidelines, forms, publications and instructions to ensure technical accuracy, and upon request, assists in their preparation.

The General Legal Services function is headed by the Associate Chief Counsel (General Legal Services), who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). Two Deputy Associate Chief Counsel report to, and are supervised by, the Associate Chief Counsel (GLS). The Associate Chief Counsel (GLS), together with his Deputies, supervises six Area Counsel, who head the offices at the locations depicted on the organizational chart in Exhibit 30.3.2-6. The Associate Chief Counsel (GLS), together with his Deputies, also supervises three Branch Chiefs located at headquarters in Washington, D.C., who have subject matter concentrations in: Claims, Labor and Personnel Law (CLP); Ethics and General Government Law (EGG); and Public Contracts and Technology Law (PCTL).

The Associate Chief Counsel (GLS) plans, directs, coordinates, and maintains jurisdiction over the policies and programs of the Office of Chief Counsel (Office) with respect to a broad range of principally nontax legal work for the agency, including the following:

Legal advice and determinations (and related litigation support to Department of Justice) on subject matters set forth in the descriptions of the branches below.

Litigation in proceedings on unfair labor practice, arbitration, adverse action, discrimination, agency grievance, and other employee appeals, labor, and personnel litigation (such as that before the Merit Systems Protection Board (MSPB), the Federal Labor Relations Authority (FLRA), and Equal Employment Opportunity Commission (EEOC)), as well as travel claims, bid protests, contract claims, and other government contract proceedings before the General Accounting Office (GAO), the General Services Administration Board of Contract Appeals (GSBCA), Department of Labor (DOL), Small Business Administration (SBA), and other government contract forums.

Legal advice and assistance with respect to negotiation and collective bargaining in various forums and before neutrals concerning the matters just identified above.

The Associate Chief Counsel (GLS) has the following specific responsibilities, among others:

To represent the Service and the Office at administrative hearings involving personnel, discrimination, labor-management relations, and the procurement of goods and services.

To provide legal advice concerning the administration of the Office's and Service's labor relations programs, and to act as a representative in third-party proceedings under those programs.

To review and coordinate pleadings, briefs, settlement documents, notices of appeal, and any other material prepared in connection with cases in the U. S. Tax Court related to conflict of interest or ethical matters, and, where necessary, to detail and assign attorneys from the function to participate in or handle such hearings.

To provide representation to the Service and the Office in all formal and informal proceedings related to nontax legal issues and cases under his jurisdiction.

To assist Department of Justice by preparing and approving recommendations regarding the litigating position with respect to cases within the jurisdiction of the function; advising and participating regarding cases within the jurisdiction of the function, including defense, prosecution, and settlements; and recommending what court decisions within the jurisdiction of the function should be appealed to higher courts, including recommendations with respect to certiorari to the U. S. Supreme Court, referring to the Chief Counsel or the General Counsel such decisions as he/she may be directed or as deems proper in his/her discretion, with recommendations thereon.

To perform the duties of the Deputy Ethics Official (DEO) pursuant to 31 C. F. R. § 0.105 as to employees of the Service and the Office (except as to the Commissioner, Chief Counsel, and any other official appointed by the President and confirmed by the U.S. Senate), including financial disclosure statement duties for the Service and the Office under TD 61-01 (July 24, 1992), and the duty to interpret the Standards of Ethical Conduct for Employees of the Executive Branch, Supplemental Standards of Ethical Conduct for Employees of the Department of the Treasury Supplement, Department of the Treasury Employee Rules of Conduct, and Service conduct provisions.

To supervise, coordinate, and perform the legal work of the Office on matters relating to conflicts of interest or ethical considerations involving former employees of the Service and the Office, and practitioners, including the propriety of representations before the Service and the U. S. Tax Court.

To review and prepare for hearing the enrollee and practitioner cases referred by the Director, Office of Professional Responsibility or Executive Director of the Joint Board for Enrollment of Actuaries and to represent those officials before the administrative law judges and agency appellate authority.

To render advisory opinions concerning delegation orders of the Department of the Treasury, Service, or other Government agencies which impact on the Service.

To operate the Service's and the Office's administrative claims program and to supervise a Claims Manager that passes upon and recommends settlement or disposition of administrative claims filed against the Service and the Office under the FTCA and where otherwise appropriate.

The Deputies Associate Chief Counsel (General Legal Services) perform those functions the Associate Chief Counsel (GLS) is authorized to perform that arise out of, relate to, or concern the respective activities or functions assigned to each deputy by the Associate Chief Counsel (GLS), subject to the continuing supervision, control, and review of the Associate Chief Counsel (GLS). In general, one of the deputies will focus on the oversight of litigation occurring in the area offices. This deputy will have primary responsibility for the formulation and application of a uniform litigation policy concerning EEO, labor, and personnel matters. The other deputy will act for the Associate Chief Counsel (GLS) in the absence of the Associate and will focus on non-labor matters in area offices, as well as claims, ethics, procurement, and general government matters.

There is an Area Counsel for each of the geographic offices of the Associate Chief Counsel (GLS), as depicted in Exhibit 30.3.2-6. Area Counsel have the following responsibilities, among others, in their geographic areas:

With respect to litigation, litigation support, and litigation-related activity, to litigate and arbitrate labor and personnel cases arising in their geographic areas in appropriate forums (such as before the MSPB, FLRA, and EEOC) or before neutrals.

For cases filed or to be filed in their geographic areas, to review and prepare for hearing the enrollee and disbarment cases referred by the Director, Office of Professional Responsibility and the Executive Director of the Joint Board for the Enrollment of Actuaries and to represent those officials before the administrative law judges, providing litigation support to Department of Justice for appealed cases where the position of those officials was substantially sustained in the administrative adjudication and by the agency.

To provide litigation support to Department of Justice in suits filed under the FTCA in their geographic area, where no administrative claim has been filed, and to refer to the Branch Chief (CLP) such suits where such claim has been filed.

To provide litigation support to Department of Justice with respect to, or to litigate (where appropriate), suits filed under Title VII of the Civil Rights Act, suits employing the theory of Bivens v. Six Unknown Defendants of the FBI (Bivens), State court criminal complaints, and other miscellaneous nontax suits filed in their geographic area - in all such matters coordinating significant cases for review as appropriate under Office procedures for the coordination of significant cases and cases involving ethics and professionalism.

To provide legal advice to agency employees and components in their geographic area with respect to general government matters involving: property management, Federal travel, delegations of authority, the Federal Advisory Committee Act, fiscal law, the Records Acts, and such other matters as may be from time to time prescribed by the Associate Chief Counsel (GLS). Area Counsel will provide legal advice on labor, personnel, and discrimination matters only as related to cases in litigation or concerning which litigation is imminent.

To provide advice on general government matters on local issues arising with agency employees and components in their geographic area, notifying the Branch Chief (EGG) of sensitive cases, and referring to the Branch Chief (EGG) those precedential questions or that will have an unusual or nationwide impact.

The Branch Chief (CLP) has the following responsibilities:

With respect to litigation, litigation support, and litigation-related activity, to provide legal advice and program coordination support to Area Counsel for labor, personnel, and discrimination cases in litigation and arbitration before relevant forums (such as the MSPB, FLRA, and EEOC) or before neutrals.

To provide litigation support to Department of Justice with respect to, or to litigate (where appropriate), suits filed under Title VII of the Civil Rights Act, suits employing a Bivens theory, State court criminal complaints, and other miscellaneous nontax suits in cases not otherwise covered by Area Counsel.

To provide litigation support to Department of Justice in suits filed under the FTCA in cases not covered by Area Counsel, including cases in which administrative claims have been filed and the Claims Manager has referred the case to the Branch Chief (CLP) for assistance.

To handle direct litigation arising from subject matters under its jurisdiction as assigned by the Associate Chief Counsel (GLS).

With respect to legal advice, to provide legal advice on labor-management relations, personnel, and discrimination matters, including matters, proposals, and referrals under the Office's professionalism program (originally CC Notice N(30)487-1), and to provide program coordination to Area Counsel in all of these matters.

To provide legal advice concerning administrative claims and suits filed under the Federal Torts Claims Act (FTCA), the Federal Claims Collection Act (FCCA), the Debt Collection Act (DCA), and the Military and Civilian Employees' Claims Act (MCECA), and representation of agency employees in damage and other suits for acts taken in their official capacity (including officials and employees under investigation by State and local authorities for official acts), including individual administrative claims referred directly by Claims Manager to the Branch Chief (CLP) for legal assistance, as well as program coordination to Area Counsel in these matters.

To provide legal advice and assistance with respect to, and (where appropriate) to represent the Service and the Office in arbitration, negotiation, and collective bargaining on labor and personnel issues and agreements of National scope.

The Branch Chief (EGG) has the following responsibilities, among others:

With respect to litigation, litigation support, and litigation-related activity, to review and coordinate pleadings, briefs, settlement documents, notices of appeal, and any other material prepared in connection with cases in the U. S. Tax Court related to conflict of interest or ethical matters.

To provide litigation support to Department of Justice on appealed cases arising under Treasury Department Circular No. 230 not otherwise covered by Area Counsel.

To provide litigation support to Department of Justice on all general government and legal management matters not otherwise covered by Area Counsel.

To handle direct litigation arising from subject matters under its jurisdiction as assigned by the Associate Chief Counsel (General Legal Services).

With respect to legal advice, to act as the program coordinator and primary advisor to the DEO.

To act as the program coordinator for matters arising from the Office of Professional Responsibility and Joint Board for the Enrollment Actuaries.

To provide legal advice and ethics advisory opinions on all ethics matters, wherever such matters arise or such advice is needed or required, including advice on matters as to the propriety of acts involving the Service and Office employees under 18 U.S.C. Pt. I, Ch. 11; the Ethics in Government Act; and Government-wide, Treasury, Service, Office, and professional standards and rules of conduct or behavior.

To supervise, coordinate, and perform the legal work of the Office on matters relating to conflicts of interest or ethical considerations involving former employees of the Service and the Office, and practitioners, including the propriety of representations before the Service and the U.S. Tax Court.

To provide formal ethics training and briefings, wherever needed.

To provide legal oversight of the filing, review, and action on financial statements of Service and Office employees who are required to file such statements under Title I of the Ethics in Government Act of 1978 (Pub. L. No. 95- 521) (as amended).

To perform ethics reporting of any type.

To provide legal advice on all general government and legal management matters not otherwise covered by Area Counsel, including Federal agency housekeeping matters, such as those matters arising under or concerning fiscal and budgetary statutes and regulations; travel statutes and regulations; property management statutes and regulations; the Federal Advisory Committee Act (FACA); delegations of authority; intellectual property; and the Records Acts.

The Branch Chief (EGG) is responsible for ethics matters of any type, whether litigation, litigation support, or advice, and wherever the case is filed or the matter arises (including matters and cases arising with the Divisions).

The Branch Chief (PCTL) has the following responsibilities, among others:

With respect to litigation, litigation support, and litigation- related activity, to represent the Service, the Office, and (as requested) the Department in travel claims, bid protests, contract claims, and other government contract proceedings before the GAO, the GSBCA, DOL, SBA, and other government contract forums.

To provide litigation support to Department of Justice on all cases that concern the procurement of goods or services.

With respect to legal advice, to provide legal advice on public contract formation and administration and all public contract matters, including the review of solicitations and contracts, the review of competitive range and other significant pre-award decisions, informant and indemnity agreements, agreements made to effectuate criminal investigation undercover operations, contracting out, interagency agreements for the acquisition of goods and services, computer security, and technology law matters arising under statutes, regulations, and policies bearing on the use and management of technology in the Federal Government.

To represent the Service and the Office, where appropriate, in interagency matters and on interagency councils bearing on the formulation of Government procurement and information technology policy.

To provide primary legal advice on grants and cooperative agreements, agreements respecting the FedState program, and agreements implementing public-private partnerships.

The Branch Chief (PCTL) is responsible for procurement matters of any type, whether litigation, litigation support, or advice, and wherever the case is filed or the matter arises (including matters and cases arising with the Divisions).

The Income Tax and Accounting legal function is headed by the Associate Chief Counsel (Income Tax Accounting), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical). A Deputy Associate Chief Counsel reports to, and is supervised by, the Associate Chief Counsel (ITA). The Associate Chief Counsel (ITA), together with his or her Deputy, supervises administrative staff and eight branches, as depicted on the organizational chart in Exhibit 30.3.2-7. With the exception of the front office staff, employees are assigned to eight branches.

The Associate Chief Counsel (ITA) is responsible for providing legal support and guidance to the Commissioner, the Operating Divisions, Division Counsel, other components of the Service and Chief Counsel's Office, Treasury, other government agencies and the public on all legal matters within its jurisdiction.

The Associate Chief Counsel (ITA) is responsible for tax matters involving recognition and timing of income and deductions; certain credits; sales and exchanges; capital gains and losses; accounting methods and periods; depreciation and other cost recovery issues; installment sales; long-term contracts; inventories and alternative minimum tax and to provide legal advice, and litigation support services to the Service, the Office of Chief Counsel, the Department of the Treasury, and, where appropriate or required, to other government agencies and the public.

The Associate Chief Counsel (ITA) performs the following functions:

Prepares legislative proposals, regulations, revenue rulings and procedures, other items of public guidance, actions on decision and advisory opinions on matters of law within the jurisdiction of the Associate Chief Counsel's office. Coordinates these matters with other components of the Service, Chief Counsel's Office and Treasury, as necessary.

Assists the Operating Divisions in setting strategic goals, policy and procedure by providing input in the areas within the Associate Chief Counsel's jurisdiction and working with Division Counsel and other Counsel offices to ensure the correct application of law.

Coordinates the position of the Service in litigation with the Operating Division Counsel, and Department of Justice in areas within the Associate Chief Counsel's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Recommends appeal and settlement of Tax Court and refund cases and prepares other documents setting forth the Service's position in such cases.

Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate Chief Counsel's office. Works with the Service, Operating Divisions, Division Counsel, Taxpayer Advocate and other components of the Service, as appropriate.

Provides administrative and technical support to Division Counsel and other Associate Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation. Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with Division Counsel and other Associates.

Advises Department of Justice as to the facts and legal positions of the Service in matters within the jurisdiction of the Associate Chief Counsel's office; prepares recommendations concerning defense, settlement, appeal, or certiorari; and coordinates other matters with the Department as required.

Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memoranda, and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues Technical Advice and other legal advice or determinations responding to questions raised by Service personnel.

Issues letter rulings and general technical information letters in response to requests from taxpayers.

Reviews booklets, training materials, Audit Technique Guides, Coordinated Issue Papers, Appeals Settlement Guidelines, forms, publications and instructions to ensure technical accuracy, and upon request, assists in their preparation.

The International legal function is headed by an Associate Chief Counsel (International), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical). The Deputy Associate Chief Counsel (Strategic International Programs), the Deputy Associate Chief Counsel (International - Technical), the Deputy Associate Chief Counsel (International Field Service and Litigation), and the Director (Advance Pricing Agreement (APA) Program) report to, and are supervised by, the Associate Chief Counsel (International). The Associate Chief Counsel (International), together with his or her Deputies and the Director (APA Program), supervise six technical branches, another four branches in the APA Program, and administrative staff, as depicted on the organizational chart in Exhibit 30.3.2-8. With the exception of the front office staff (Special Counsel and technical and administrative staff), employees are assigned to six branches and the four branches of the APA Program.

The Associate Chief Counsel (International) is responsible for providing legal support and guidance to the Commissioner, the Operating Divisions, Division Counsel, other components of the Service and Chief Counsel's Office, Treasury, other government agencies and the public on all legal matters within its jurisdiction.

The Associate Chief Counsel (International) is responsible for all tax matters that involve the international provisions of the United States revenue laws, all bilateral and multilateral tax treaties and agreements to which the United States is a party, and all foreign revenue laws that pertain to or affect tax matters in the United States, and that arise as a result of the activities of non-United States persons or entities inside the United States and the activities of United States or United States-related persons or entities outside the United States, including in United States possessions.

The Associate Chief Counsel (International) performs the following functions:

Prepares legislative proposals, regulations, revenue rulings and procedures, actions on decisions, other items of public guidance and legal advice within the jurisdiction of the Associate's office. Coordinates these matters with other components of the Service, Chief Counsel's Office, Treasury, other government agencies, and international organizations, as necessary.

Assists the Operating Divisions in setting strategic goals, policy, and procedure by providing input in the areas within the Associate's jurisdiction and working with the Division Counsel and other counsel offices to ensure the correct application of law. Formulates and coordinates goals and strategies for the effective and comprehensive strategic management of international issues through all phases of the tax administration process in conjunction with the Director International, the Division Counsel (LMSB), and the Division Counsel (SB/SE). Works closely with international specialists assigned to the Division Counsel and located in various field offices across the country to provide legal advice to the Operating Divisions.

Coordinates the Service's position in litigation with the Division Counsel, the Service, and Department of Justice in areas within the Associate's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Makes appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases.

Works with the Service, Operating Divisions, Division Counsel, Taxpayer Advocate, and other components of the Service, as appropriate, to ensure consistent and appropriate resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office.

Provides administrative and technical support to the Division Counsel and other Associate Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with litigation, as appropriate. Coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with the Division Counsel and other Associates.

Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memorandums, and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues Technical Advice, and other legal advice responding to questions raised by Service personnel.

Issues letter rulings and general technical information letters in response to requests from taxpayers.

Reviews booklets, training materials, Audit Technique Guides, Coordinated Issue Papers, Appeals Settlement Guidelines, forms, publications and instructions to ensure technical accuracy, and upon request, assists in their preparation.

Conducts the negotiation and execution of all Advance Pricing Agreements. See CCDM 32.4.1, Advance Pricing Agreements.

Serves as a member of the International Council with the LMSB Director for International and Treasury's International Tax Counsel, a three-office partnership designed to formulate and coordinate goals and strategies for the development and advancement of sound tax policy and administration in the international arena.

Plans, directs, and coordinates the Office of Chief Counsel's participation in all multinational fora, such as the Organization for Economic Cooperation and Development, the Group of Four, and the Pacific Association of Tax Administrators.

Represents the Office of Chief Counsel and assists Treasury and other government agencies in tax treaty negotiations and in negotiations with respect to other international agreements.

Provides legal advice and assistance to the United States Competent Authority on all matters of treaty interpretation and implementation, including both substantive legal issues as well as all procedural issues arising out of treaty-based processes, such as information exchange and cross-border information gathering and collection processes. In addition, provides assistance to Area Counsel, Division Counsel, and Operating Division personnel with respect to such matters.

Functions of the Deputies Associate Chief Counsel (International) and Director (Advance Pricing Agreement Program). The Deputies Associate Chief Counsel (International) (Deputy or Deputies) and Director (APA) report to and are supervised by the Associate. The Deputies perform those functions the Associate is authorized to perform that arise out of, relate to, or concern the respective activities or functions administered by each Deputy, subject to the continuing supervision, control, and review of the Associate. Each Deputy may act for the Associate, or one another, as directed by the Associate. The Director (APA) performs those functions the Associate is authorized to perform that arise out of, relate to, or concern the APA Program.

In general, the Deputy Associate Chief Counsel (Strategic International Programs) focuses on strategic planning within the Office of Chief Counsel; develops strategic relationships with the Operating Divisions, including the relationship of the Associate Chief Counsel (International) with international specialists assigned to the Division Counsel at field offices across the country; plans, directs, and coordinates the Office of Chief Counsel's participation in all multinational fora; assists Treasury in planning, directing, and coordinating the negotiation of treaties and other international agreements; oversees the tax shelter program of the Associate Chief Counsel (International) and plans, directs, and coordinates international training for the Office of Chief Counsel.

In general, the Deputy Associate Chief Counsel (International - Technical) focuses on the public guidance program; helps ensure accurate, consistent, and uniform legal analysis in all the Office's legal products; and coordinates these matters with other components of the Service, Chief Counsel's Office, Treasury, other government agencies, and international organizations, as necessary.

The Deputy Associate Chief Counsel (International - Technical) is delegated the authority to sign closing agreements pertaining to elections under IRC § 953(d).

In general, the Deputy Associate Chief Counsel (International Field Service and Litigation) focuses on formulating and coordinating the Service's position in litigation with the Division Counsel, the Service, and Department of Justice in order to ensure that consistent and appropriate technical positions are taken; coordinates appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases; coordinates letter rulings in response to requests from taxpayers; and coordinates technical advice memoranda and other legal advice responding to questions raised by Service personnel.

The Deputy Associate Chief Counsel (International Field Service and Litigation) is delegated the authority to sign closing agreements described in Treas. Reg. §1.1503-2(g)(2)(iv)(B)(2)(i).

In general, the Director (APA) is responsible for the APA Program. See CCDM 32.4.1, Advance Pricing Agreements.

The Director (APA) is delegated the authority to sign Advance Pricing Agreements and Recommend ed United States Negotiating Positions.

The Passthroughs and Special Industries legal function is headed by the Associate Chief Counsel (Passthroughs & Special Industries), who reports to, and who is supervised by, the Deputy Chief Counsel (Technical). A Deputy Associate Chief Counsel reports to, and is supervised by, the Associate Chief Counsel (PSI). The Associate Chief Counsel (PSI), together with his or her Deputy, supervises seven branches, technical and planning staff, and administrative staff, as depicted on the organizational chart in Exhibit 30.3.2-9. With the exception of the front office staff, employees are assigned to the following branches:

Passthroughs

Passthroughs

Tax Shelters

Estate and Gift

Incentive Provisions

Energy and Natural Resources

Excise Tax

The Associate Chief Counsel (PSI) is responsible for providing legal support and guidance to the Commissioner, the Operating Divisions, Division Counsel, other components of the Service and Chief Counsel's Office, Treasury, other government agencies and the public on all legal matters within its jurisdiction.

The Associate Chief Counsel (PSI) is responsible for tax matters involving income taxes of "S" corporations, partnerships (including limited liability companies), estates and trusts; estate, gift, generation-skipping transfer, and certain excise taxes; depletion; general business tax credits; cooperative housing corporations; farmers' and other cooperatives; the low-income housing credit; research and experimental expenditures; domestic production deductions; and certain homeowners associations, to the Service, the Office of Chief Counsel, the Department of the Treasury, and, where appropriate or required, to other government agencies and the public.

The Associate Chief Counsel (PSI) performs the following functions:

Prepares legislative proposals, regulations, revenue rulings and procedures, actions on decisions, other items of public guidance and advisory opinions on matters of law within the jurisdiction of the Associate's office. Coordinates these matters with other components of the Service, Chief Counsel's Office and Treasury, as necessary.

Assists the Operating Divisions in setting strategic goals, policy, and procedure by providing input in the areas within the Associate's jurisdiction and working with Division Counsel and other Counsel offices to ensure the correct application of law.

Coordinates the Service's position in litigation with Division Counsel, the Service and Department of Justice in areas within the Associate's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Makes appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases.

Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office. Works with the Service, Operating Divisions, Division Counsel, Taxpayer Advocate, and other components of the Service, as appropriate.

Provides administrative and technical support to Division Counsel and other Associate Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation. Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with Division Counsel and other Associates.

In coordination with Division Counsel, advises Department of Justice as to the facts and legal positions of the Service in matters within the jurisdiction of the Associate's office; prepares recommendations concerning defense, settlement, appeal, or certiorari; and coordinates other matters with the Department as required.

Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memoranda, and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues Technical advice or other legal advice or determinations responding to questions raised by Service personnel and Division Counsel.

Issues letter rulings and general technical information letters in response to requests from taxpayers.

Reviews booklets, training materials, Audit Technique Guides, Coordinated Issue Papers, Appeals Settlement Guidelines, forms, publications and instructions to ensure technical accuracy, and upon request, assists in their preparation.

The Procedure and Administration legal function is headed by the Associate Chief Counsel (P& A), who reports to, and who is supervised by, the Deputy Chief Counsel (Operations). Three Deputies Associate Chief Counsel report to, and are supervised by, the Associate Chief Counsel (P&A). The Associate Chief Counsel (P&A), together with his or her Deputies, supervises legal branches, and administrative and support personnel, as depicted on the organizational chart in Exhibit 30.3.2-10. With the exception of the front office staff (Senior Level Counsel, Special Counsel, and administrative staff), employees are assigned to the legal branches.

The Associate Chief Counsel (P&A) is responsible for providing legal support and guidance to the Commissioner, the Operating Divisions, Division Counsel, other components of the Service and Chief Counsel's Office, Treasury, other government agencies and the public on all legal matters within its jurisdiction.

The Associate Chief Counsel (P&A) is responsible for matters falling under Subtitle F of the Internal Revenue Code, related off Code provisions and various provisions of Titles 5, 11 and 28 of the United States Code. The subject matter jurisdiction of the Associate Chief Counsel (P&A) includes matters under the Administrative Procedure Act, the Bankruptcy Code, the Freedom of Information Act, the Privacy Act, the Right to Financial Privacy Act, the McCarron-Ferguson Act and the Miller Act; judicial process under Chapter 76 and 78; sanctions; judicial ethical, procedural, and evidentiary rules; arbitration; meditation and assertions of privileges; the time, place and manner and procedures prescribed for reporting and paying taxes; assessing and collecting taxes (including interest and penalties); abating, crediting or refunding overassessments or overpayments of tax; filing information returns; summons matters; and matters under the disclosure provisions of IRC §§ 6103, 6104, 6108, 6110, 4424, 7213, 7213A, 7431, 7513 and 7852(e), and Treas. Reg. § 301.9100-1. The Associate Chief Counsel (P&A) is responsible for the uniform application and interpretation of these provisions within the Service. The Associate Chief Counsel (P&A) also serves as the liaison officer of the Chief Counsel with the U.S. Tax Court and the U.S. Court of Federal Claims. The Associate Chief Counsel (P&A) serves as the sanctions officer for the Office of Chief Counsel.

The Associate Chief Counsel (P&A) performs the following functions:

Prepares legislative proposals, regulations, revenue rulings and procedures, letter rulings, actions on decisions, other items of public guidance and advisory opinions on matters of law within its jurisdiction. Coordinates these matters with other components of the Service, Chief Counsel's office and Treasury as necessary.

Assists the Operating Divisions in setting strategic goals, policy, and procedure by providing input in the areas within the Associate's jurisdiction and working with the Operating Division Counsel and other Counsel offices to ensure the correct application of law.

Coordinates the Service's position in litigation with the Operating Division Counsel, the Service, and the Department of Justice in areas within the Associate's jurisdiction in order to ensure the Operating Divisions are taking consistent and appropriate technical positions in litigation. Makes appeal and settlement recommendations and prepares other documents setting forth the Service's position in such cases.

Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office. Works with the Service, Operating Divisions, Operating Division Counsel, Taxpayer Advocate, and other components of the Service as appropriate.

Provides administrative and technical support to the Operating Division Counsel and other Associates Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts. Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation. Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with the Operating Division Counsel and other Associates Chief Counsel.

Assists in the authorization or sanction of counterclaims, third party complaints, or the commencement of collection suits with respect to refund suits pending in the district courts, the U.S. Court of Federal Claims and in performance of necessary legal services on behalf of the Service as directed in connection with taxpayer suits for refund of taxes, EXCEPT alcohol, tobacco, and firearms taxes.

Coordinates with the Department of Justice the defense of any case where an employee's refusal to testify or produce Service records results in, or may result in, an order to show cause as to why that employee should not be held in contempt of court, or an actual order of contempt. Prepares such documents setting forth the Service’s position in such cases.

Advises the Department of Justice as to the facts and legal positions of the Service in matters within his/her jurisdiction; prepares recommendations concerning defense, settlement, appeal, or certiorari; and coordinates other matters with the Department as required.

Develops policy, procedure, directives, Chief Counsel Notices, and CCDM provisions to provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of IRM provisions.

Issues Technical Advice and other legal advice or determinations responding to questions raised by Service personnel.

Approves on behalf of the Chief Counsel actions to be taken with respect to U.S. Tax Court subpoenas and disclosure of information in U.S. Tax Court litigation.

As provided by Executive Order 12778, serves as sanctions officer for the Office of Chief Counsel who reviews motions for sanctions filed by litigation attorneys within the meaning of the Executive Order, or against such litigation attorneys, the United States, its agencies, or its officers. Such review may be redelegated to the Deputies Associate Chief Counsel, Branch Chiefs, Senior Technician Reviewers and Special Counsel within the Associate Office.

Serves as the liaison officer of the Chief Counsel with the U.S. Tax Court and the U.S. Court of Federal Claims.

Serves as the Commissioner's delegate for assertion of claims of executive privilege involving internal or interagency records or information that are predecisional and deliberative in matters before the U.S. Tax Court, U.S. Court of Federal Claims and other federal courts, as appropriate.

Coordinates, as appropriate, with other executives and managers in their handling and processing of actions to restrain disclosure under I.R.C § 6110 in the U.S. Tax Court, including the determination of the Service’s litigating position in such cases.

Accepts and acknowledges service of process directed to the Service or its employees acting in their official capacity.

Prepares opinions as to whether there is a sufficient showing of fraud, malfeasance, or misrepresentation to warrant reopening closing agreements.

Additionally, the Associate Chief Counsel (P&A) is responsible for the management of administrative support functions that serve the entire Office of Chief Counsel.

The Publications and Regulations section performs a wide variety of duties with respect to regulations and other documents filed with the Federal Register, including reviewing and editing regulations; assigning Regulatory Identification Numbers; coordinating codification of regulations in the Code of Federal Regulations; submitting regulations to the Small Business Administration; coordinating Paperwork Reduction Act submissions; ensuring that all final and temporary regulations comply with the Congressional Review Act; scheduling and coordinating public hearings; drafting, correcting and filing documents with the Federal Register; preparing the Service's portions of the semi-annual Unified Agenda of Regulations; retrieving, distributing and filing public comments; processing FOIA requests for public comments and public hearing information; and preparing many regulations and regulatory law related special projects for the Office of Chief Counsel.

The Disclosure Support section processes for public release all written determinations prepared by the Office of Chief Counsel that are subject to the provisions of I.R.C. § 6110, and processes all Office of Chief Counsel FOIA requests. The DS section also provides paralegal assistance on special projects for the office of Chief Counsel.

The Litigation Technology section supports electronic discovery for the Office of Chief Counsel. All eDiscovery information and resources can be found on the Chief Counsel Litigation Technology Page and CCDM 34.7.1.

The Deputies Associate Chief Counsel report to and are supervised by the Associate. The Deputies perform those functions the Associate is authorized to perform that arise out of, relate to, or concern the respective activities or functions administered by each Deputy, subject to the continuing supervision, control, and review of the Associate. Each Deputy may act for the Associate, or one another, as directed by the Associate.

In general, one Deputy Associate Chief Counsel supervises P&A Branches 1 & 2, which have subject matter responsibility for matters under the Administrative Procedure Act, and matters under the Internal Revenue Code relating to the time, place, manner, and procedures prescribed for reporting and paying taxes; interest and penalties; the filing and furnishing of information returns; the filing of income tax returns and estate and gift tax returns; periods of limitations; and sanctions and judicial ethical issues, among other issues. The specific provisions within the jurisdiction of P&A Branches 1 and 2 are set out in the Office of Chief Counsel’s Code and Subject Matter Directory. This Deputy supervises the Publications and Regulations section described in CCDM 30.3.2.3.8.1(3).

In general, one Deputy Associate Chief Counsel supervises P&A Branches 3, 4 & 5, which have subject matter responsibility for matters relating to the assessment and collection of taxes (including liens and levies); alternative dispute resolution; abatements, credits, and refunds; protection of the interests of the Service as a creditor in bankruptcy and insolvency matters; the interpretation of laws relating to search and seizure issues, writs of entry, mandamus; the whistleblower program; the Bankruptcy Code and the Federal Rules of Bankruptcy Procedure, the Anti-Injunction Act, the McCarron-Ferguson Act, and the Miller Act. The specific provisions within the jurisdiction of P&A Branches 3, 4, and 5 are set out in the Office of Chief Counsel's Code and Subject Matter Directory.

In general, one Deputy Associate Chief Counsel supervises P&A Branches 6 & 7, which have subject matter responsibility for all disclosure provisions, including I.R.C. §§ 6103, 6104, 6108, 6110, 4424, 7213, 7213A, 7431, 7513 and 7852(e), Treas. Reg. § 301.9000-1, the FOIA, the Right to Financial Privacy Act, and the Privacy Act of 1974. P&A Branches 6 and 7 also have subject matter responsibility for judicial doctrines; judicial procedural, and evidentiary rules; assertions of privilege; mitigation; partnership audit procedures – both under the Tax Equity and Fiscal Responsibility Act and the Bipartisan Budget Act of 201; summonses; Tax Court rules; and combat zone and disaster relief. The specific provisions within the jurisdiction of P&A Branches 6 and 7 are set out in the Office of Chief Counsel's Code and Subject Matter Directory. This Deputy also supervises the Disclosure Support described in CCDM 30.3.2.3.8.1(3).

The Chief Counsel's authority to receive service of subpoenas or summonses in other than U.S. Tax Court matters is delegated, through the Associate Chief Counsel (P&A), to the Deputy Associate Chief Counsel (P&A) with responsibility over Branches 6 & 7. This includes the authority to receive service of any subpoena, summons, or other judicial process directed to any officer or employee of the Department of the Treasury in his or her official capacity in any litigation (other than the U.S. Tax Court).

Under the authority of the Deputy Associate Chief Counsel (P&A) with responsibility over P&A Branches 6 & 7, the Branch Chiefs and Senior Technician Reviewers in P&A Branches 6 & 7 are authorized to receive service of any subpoena, summons, or other judicial process directed to an officer or employee of the Department of the Treasury in his or her official capacity in any litigation (other than the U.S. Tax Court).

This authority may be redelegated by the Deputy Associate Chief Counsel (P&A) with responsibility over P&A Branches 6 & 7 to other attorneys in P&A Branches 6 & 7.

If a Deputy U.S. Marshall or other process server attempts to serve process on any person not delegated authority to receive process server to one of the persons having authority to receive service.

This statement may be found grouped with Division Counsel statements at CCDM 30.3.2.4.1.

This statement may be found grouped with Division Counsel statements at CCDM 30.3.2.4.4.

Except through the use of the by-line, correspondence and other papers are not to be signed in the name of the Chief Counsel by anyone other than the Chief Counsel except in specific situations where he/she authorizes the use of his/her signature.

The authority to respond through appropriate channels to congressional inquiries directed at, or most germane to, their offices as directed by the Legislative Unit.

The authority to perform other duties as assigned from time to time by their superiors.

The authority to determine whether the jeopardy or reprisal exceptions apply has been delegated to all non-Chief Counsel employees who might make IRC § 7602(c) contacts and to the Chief Counsel by Delegation Order 25-12, Third Party Contact Jeopardy or Reprisal Determination (IRM 1.2.52.13).

The authority to determine for good cause shown that providing the taxpayer with general notice or notice of specific third party contacts would jeopardize collection of any tax or may involve reprisal against any person is delegated to all personnel in the Office of Chief Counsel required to make third party contacts subject to the requirements of IRC § 7602(c).

Where not inconsistent with this chapter, other provisions of this manual (including Notices and Orders), or other instruction of the Chief Counsel, any authority heretofore delegated by the Chief Counsel to Chief Counsel subordinates that is not delegated under this chapter or other provision of this manual is delegated as was set forth in the following (which may be found at CCDM Notices and Orders):

CC Order O-30-2000-001 (May 31, 2000)

CC Orders O-30-2000-002 through 0-30-2000-007 (July 2, 2000)

CC Order O-30-2000-009 (October 8, 2000)

CC Order O-30-2000-012 through 0-30-2000-014 (October 8, 2000)

CC Order O-30-2000-017 (November 19, 2000)

CC Order O-30-2001-001 (March 12, 2001)

Notice CC-2001-032 (June 19, 2001)

Direct delegations of authority from the Commissioner to the Chief Counsel, Division Counsel, Associates Chief Counsel and Deputies Associate Chief Counsel can be found by subject matter in IRM 1.2.2, Delegations of Authority (in some cases these are further implemented by this CCDM section). Use caution when consulting IRM 1.2.2. While the section has been updated several times since the 1998 reorganization, the purpose of many of the updates was to add new organizational titles brought about by the Service's modernization. The delegations sometimes refer to, or are based upon, obsolete or changed provisions of law, regulation, or policy. At the time of this CCDM section's publication, all Commissioner Delegation Orders were under review for comprehensive revisions and renumbering. Delegation Orders that have been approved but not yet published in the IRM can be found at http://www.irs.gov/foia/content/0,,id=132725,00.html.

Listed in Exhibit 30.3.2-16 are Commissioner Delegation Orders that name the Chief Counsel or other officials in the Office as delegates, or that have historically been regarded as making delegations to the Chief Counsel or other officials in the Office, sometimes even where primary comparable authority is delegated through the General Counsel.

That exhibit does not include delegations of authority to non-Counsel personnel that predicate the exercise of authority upon the review, advice, consultation, concurrence, or approval of the Chief Counsel or his subordinates, or that require the exercise of that authority to be based on the positions taken by the Chief Counsel or his or her subordinates.

This section delegates authority from the Chief Counsel to the Commissioner of Internal Revenue and other officials.

The Commissioner of the Internal Revenue is delegated the authority to directly refer matters to and authorize commencement of actions by the Department of Justice in the U.S. Bankruptcy Courts on the matters listed below in cases where the Service has filed a proof of claim for less than $1 million or has not filed a proof of claim:

Motions to dismiss or convert cases, except those involving organizations that claim an exemption from taxation under IRC § 501.

Motions on behalf of the Service based on debts in excess of the eligibility limits for a chapter 13 debtor.

Motions on behalf of the Service and objections to plans based on the debtor’s failure to file a tax return and responses to the debtor’s objections to estimated claims filed by the Service in cases where the debtor failed to file a tax return.

Responses to objections to Service claims that are based on the debtor’s claimed payment of tax, or claims that the debtor filed a return.

Responses to objections to Service claims that are based on valuation of the property securing the claim.

Responses to objections to Service claims that are based on the fact that the claim that has been superseded by a subsequent claim.

Motions for the debtor’s failure to make timely payments under a confirmed plan or accrual of post-confirmation liabilities.

Agreed cash collateral or adequate protection hearings, including stipulations or agreements for the use of the collateral.

Responses to the debtor’s motion to determine dischargeability of a tax, except when: i. the denial of discharge is premised on Bankruptcy Code section 523(a)(1)(C) concerning a liability for which the debtor made a fraudulent return or willfully attempted in any manner to evade or defeat such tax; or ii. the denial of discharge under Bankruptcy Code section 523(a)(1)(B) concerning a tax for which the debtor filed a return, or a document that purports to be a return, after the due date (including extensions).

See General Counsel Order No. 4 , Delegation of Authority to the Assistant General Counsel —- Chief Counsel, Internal Revenue Service, General Counsel Order No. 5, Delegation of Authority to Chief Counsel and Legal Counsel, and Delegation Order 25–9, Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters.

The Field Management Matrix is an integrated management structure that balances geographic and functional needs at all levels, but does not change the existing Divisional lines of authority or supervisory chains of command. The Field Management Matrix focuses on office-wide issues of teamwork, resource allocation, and skill development. The matrix structure requires the selected managers to assume additional duties to support cross-Divisional coordination and communication.

The Field Management Matrix operates in three tiers:

Managing Counsel

Area Teams

Field Leadership Team

are appointed in each of the 48 posts of duty to address issues that have an office-wide impact, such as the following:

Office functions

Office closings

Recruitment

Training

Local bar and taxpayer community contacts

Managing Counsel are appointed by the Chief Counsel following recommendation from the Area Teams and Field Leadership Team. Managing Counsel appointments are reviewed by the Area Team and Field Leadership Team every three years. Recommended changes, if any, are forwarded to the Chief Counsel for decision.

interact with Managing Counsel, assume a leadership role that transcends existing Division management roles, ensure collaboration and cooperation across Divisions, maintain high levels of Service-wide client satisfaction, and foster an effective relationship with the National Treasury Employees Union (NTEU). The teams are comprised of appointed representatives from each business unit, within the following geographic areas:

Northeast — CT, MA, ME, NH, NY, RI, VT

Central — DC, DE, KY, MD, MI, NJ, OH, PA, WV

Southeast — AL, AR, FL, GA, MS, NC, SC, TN, VA

Midwest — IA, IL, IN, KS, MN, MO, ND, NE, SD, WI

Southwest — AZ, CO, LA, MT, NM, NV, OK, TX, UT, WY

West — AK, CA, HI, ID, OR, WA

Each Area Team has a Team Leader selected by the Chief Counsel from among the SES Area Counsel on the team, following recommendations from the Field Leadership Team. Team Leader appointments are reviewed every three years by the Field Leadership Team. Recommended changes, if any, are forwarded to the Chief Counsel for decision.

Team Leaders hold periodic conference calls, not less than quarterly, during which team members are provided with field leadership information and discuss issues of interest to the team.

The Field Leadership Team has an enhanced role in policy decisions for the Office of Chief Counsel. The Field Leadership Team is led by the Deputy Chief Counsel (Operations) and consists of the following positions:

Division Counsel (Small Business/Self Employed)

Division Counsel (Large Business & International)

Division Counsel (Strategic Litigation)

Division Counsel/Associate Chief Counsel (Criminal Tax)

Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities)

Associate Chief Counsel (Finance and Management)

Associate Chief Counsel (General Legal Services)

Six Area Team Leaders

The Field Leadership Team holds monthly conference calls to consider issues of importance to the functioning of field offices, deciding on courses of action for addressing those issues.

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Listed below by subject matter are Commissioner Delegation Orders that name the Chief Counsel or other officials in the Office as delegates. The current D.O. number (and former D.O. number where applicable) are shown as well as the IRM section where the delegation order can be viewed. Delegation Orders that have been approved but not yet published in the IRM can be found at http://www.irs.gov/foia/content/0,,id=132725,00.html.

Current Del. Order No.

Former Del. Order No.

Title of Commissioner Delegation Order

Organization, Finance and Management – IRM 1.2.40

1–3

19 (Rev. 17)

Payment to Employees for Relocation Expenses

1–4

23 (Rev. 15)

Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service

1–5

25 (Rev. 20)

Reimbursement for Actual Expenses

1–7

47 (Rev. 18)

To Authorize Attendance at Meetings at Government Expense

1–8

48 (Rev. 15)

Foreign Travel

1–10

74 (Rev. 5)

Travel of Personnel Detailed to the Internal Revenue Service

1–15

110 (Rev. 9)

Waiving Claims Against Current or Former Employees for Erroneous Payments

1–16

111 (Rev. 13)

Agency Collection Action

1–22

189 (Rev. 6)

Authority to Authorize Travel Not at Government Expense

1–30

95 (Rev. 14)

Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers

1–31

Authorization and Approval of Tour Renewal Agreement Travel

1–32

Emergency Transportation and Storage of Privately Owned Vehicles

1–33

Travel for Emergency Purposes

1–35 (Rev. 1)

Authority to Approve Use of Non-Contract Air Carriers

1–36

Authority to Direct Official Travel by an Individual Employed Intermittently in the Government

1–40

192 (Rev. 6) and 243 (Rev. 1)

Approval of Non-Emergency and Emergency Common Carrier Purchases over $100

1–54

208 (Rev. 6)

Delegation of Authority in the Performance of Commercial Activities

The Examining Process – IRM 1.2.43

4–1

8 (Rev. 11)

Agreements as to Liability for Personal Holding Company Tax

4–2

14 (Rev. 5)

Extension of Time for Filing Statement of Grounds

4–5

35 (Rev. 15)

Agreements Treated as Determinations

4–10

93 (Rev. 10)

Aggregations

4–11

107 (Rev. 8)

Authority to Determine that Certain "Savings Institutions" Do Not Intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months

4–15

136 (Rev. 6)

Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers

4–18

154 (Rev. 10)

Reports of Refunds and Credits to the Joint Committee on Taxation

The Rulings and Agreements Process – IRM 1.2.46

7–2

113 (Rev. 14)

Authority to Issue Exempt Organization Determination Letters

7–4

139 (Rev. 7)

Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters

The Appeals Process – IRM 1.2.47

8–1

60 (Rev. 7)

Appeals Functions. Settlement of Cases Docketed in the United States Tax Court

8–3

97 (Rev. 34)

Closing Agreements Concerning Internal Revenue Tax Liability

8–4

171 (Rev. 2)

Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532

8–7

160 (Rev. 6)

Authority of Appeals in Termination Assessments of Income Tax and Jeopardy Assessments

8–8

66 (Rev. 15)

Authority of Appeals in Protested and Tax Court Cases

Communications, Liaison and Disclosure Activities – IRM 1.2.49

11–1

89 (Rev. 10)

Administrative Control of Documents and Material

11–2

156 (Rev. 17)

Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents

11–4

165 (Rev. 8)

Responses to Administrative Appeals Filed Pursuant to the Freedom of Information Act (5 U.S.C. § 552)

Special Topic Activities – IRM 1.2.52

25–1

4 (Rev. 23)

Summonses, Oaths, Certifications, and Related Functions

25–2

42 (Rev. 28)

Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900, Tax Collection Waiver

25–12 (Rev. 1)

259

Third Party Contact Jeopardy or Reprisal Determination

Chief Counsel Activities – IRM 1.2.53

30–1 (Rev. 2)

30-1 (Rev. 1), 30-1, and 96 (Rev. 13)

Application of Rulings Without Retroactive Effect

30–2

155 (Rev. 4)

Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit

30–3

183 (Rev. 8)

Extension of Time for Making Certain Elections

30–4

220 (Rev. 3)

Claims of Executive Privilege in Federal Courts

30–5

190 (Rev. 4)

Transfer of Technical Functions to the Office of Chief Counsel

30–6

231 (Rev. 4)

Abate Interest on Erroneous Refunds

Status Indeterminate

246

Continuation of Authority under Existing Delegations and Conferral of Authority on Deputy Regional Counsel

Revocations

69 (Rev. 7)

The following delegation orders made delegations to Chief Counsel officials during the period when Chief Counsel had shared supervisory jurisdiction over Appeals and when the Commissioner reserved certain personnel authorities over technical personnel in the Office of Chief Counsel following the 1982 reorganization. As applied to Chief Counsel, these orders are no longer effective, but the Office now delegates comparable authority through the CCDM for personnel under its jurisdiction.

D.O. 1–21, Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a) , at IRM 1.2.40 (formerly D.O. 188 (Rev. 5))

D.O. 1–2, Designation of Acting Supervisory Officials, at IRM 1.2.40 (formerly D.O. 12 (Rev. 14))

D.O. 6–2, Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service, at IRM 1.2.45 (formerly D.O. 27 (Rev. 14))

D.O. 6–11, Tours of Duty, at IRM 1.2.45 (formerly D.O. 39 (Rev. 19))

D.O. 6–12, Absence and Charges to Leave, at IRM 1.2.45 (formerly D.O. 104 (Rev. 14))

D.O. 6–4, Authorization to Engage in Outside Employment, Business, and Other Activities, at IRM 1.2.45 (formerly D.O. 105 (Rev. 10))

D.O. 6–13, Certification of Time and Attendance, at IRM 1.2.45 (formerly D.O. 105 (Rev. 10))

See Treas. Order Nos. 107-04 and 107-07 (as to personnel and personnel-related authorities); IRC § 7803(b)(4); and General Counsel Order Nos. 1, 4 and 10.

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