Current IRS officials may approve returns made by an agent

Plain-English summary

Chief Counsel was asked who may approve a request under Treasury Regulation section 1.6012-1(a)(5) for an income tax return to be made by an agent now that IRS district directors no longer exist. The advice explains that Delegation Order 1-23 transfers actions previously assigned to district directors by Treasury regulations to specified current IRS officials. Those officials include Assistant Deputy Commissioners, Division Commissioners, Chiefs, and certain field Directors. A qualifying official may approve the request, as may a person who receives a permitted redelegation under paragraph 9 of the order.

Ruling snapshot

• Question: Who may approve a request for an agent to make a return when the governing regulation assigns approval to a former district director?
• Outcome: advice given (the officials identified in Delegation Order 1-23, or permitted redelegates, may approve)
• Key authorities: Treas. Reg. § 1.6012-1(a)(5); Delegation Order 1-23; Treas. Reg. § 301.7701-9; IRC § 7701(a)

Full text (IRS public release)

ID: CCA_2019123008441840
UILC: 6012.00-00

Number: 202019005
Release Date: 5/8/2020
From:
Sent: Monday, December 30, 2019 8:44:18 AM
To:
Cc:
Bcc:
Subject: who can approve a request for a return to be made by an agent when there are no longer
district directors?

------------ Thanks for your patience while several of my Counsel colleagues and I took a closer
look at this.

Delegation Order 1-23, IRM 1.2.2.2.20 allows any action previously delegated to a
district director by Treasury Regulation to now be performed by Assistant Deputy
Commissioners, Division Commissioners; Chiefs; and Directors, Submission Processing
Field, Compliance Services Field, and Accounts Management Field. Because Treas.
Reg. § 1.6012-1(a)(5) delegated authority to district directors to approve requests to
allow a return to be made by an agent, it is covered by Delegation Order 1-

23. Therefore, an Assistant Deputy Commissioner, Division Commissioner; Chief; or
    Director, Submission Processing Field, Compliance Services Field, and Accounts
    Management Field (or any person who this authority has been re-delegated to per
    Delegation Order 1-23 paragraph (9)) may now approve such requests. For your
    convenience, I am copying Delegation Order 1-23 below.

If you have any further questions, please let me know. Note, however, that I will be out
of the office beginning tomorrow for the remainder of the week, with somewhat limited
email access.

1.2.2.2.20
(11-08-2000)
Delegation Order 1-23
(formerly DO-193, Rev.
6), Authorization to
Perform Functions of
the Commissioner
(1) Authorization to Perform Functions of the Commissioner
(2) Authority: To perform any function the Commissioner is authorized to perform.
(3) Delegated to: Deputy Commissioner.
(4) Authority: To perform those functions the Commissioner is authorized to
perform which arise out of, relate to, or concern the respective activities or
functions administered by the delegated officials. Each of these officials will
exercise this authority in his or her own capacity and under his or her own title

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and is responsible for referring matters to the Commissioner for action when
appropriate.
(5) Delegated to: Assistant Deputy Commissioners, Division Commissioners and
Chiefs.
(6) Redelegation: The authority in this order may not be redelegated.
(7) Authority: To take actions previously delegated to District Directors, Regional
Commissioners, Directors of Service Centers, and Assistant Commissioners by
Treasury Regulations, Treasury Decisions, or Revenue Procedures for matters
under their jurisdiction or cases under their responsibility; and to delegate
same to officers and persons under their supervision, except where prohibited
by law or where inconsistent with delegations reprinted in IRM 1.2, Section 2.
(8) Delegated to: Assistant Deputy Commissioners, Division Commissioners;
Chiefs; and Directors, Submission Processing Field, Compliance Services
Field, and Accounts Management Field.
(9) Redelegation: The officials identified in paragraph 8 may redelegate the
authority provided in paragraph 7 as to matters under their jurisdiction and
cases under their responsibility.
(10) Source of Authority: Treasury Order No. 150-10; Treas. Reg. 301.7701-9;
IRC § 7701(a) .
(11) To the extent that the authority previously exercised consistent with this order
may require ratification, it is hereby approved and ratified. This order supersedes
Delegation Order No. 193 (Rev. 5), effective August 29, 1996 (as
amended November 24, 1999).
(12) Signed: Charles O. Rossotti, Commissioner of Internal Revenue

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