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amended and supplemented by Delegation Order No. 225 (Rev. 1), 52
Fed. Reg. 13008 (Apr. 20, 1987), effective Oct. 31, 1987.3 Read
together, these delegation orders preclude specified officers of
the IRS, including Associate Chiefs of Appeals, from entering
into closing agreements regarding tax shelter cases docketed in
the Tax Court, where, as here, the investment was made prior to
January 1, 1983. Webb v. Commissioner, T.C. Memo. 1994-549,
affd. without published opinion 68 F.3d 482 (9th Cir. 1995).
3 Delegation Order No. 225 provides as follows:
1. The Associate Commissioner (Operations), Assistant
Commissioners (Examination) and (International),
Regional Commissioners, Assistant Regional
Commissioners (Examination), District Directors,
Service Center Directors, and Compliance Center
Director, Chiefs, Examination Division, and Examination
Managers and Supervisors GM-13 and GM-14 in Districts,
Service Centers and Compliance Center are hereby
authorized in cases under their jurisdiction to enter
into and approve a written agreement with any person
relating to the Internal Revenue liability, of such person (or of
the person or estate for whom he/she acts) to close pre-ERTA tax
shelter commodity issues
* * * and other tax shelter initiative issues based on
settlement positions reached by Chief Counsel or
Appeals on the specific shelter where the initial
investment was made prior to January 1, 1983. These
agreements will be executed on * * * Form 906, Closing
Agreement on Final Disposition Covering Specific
Matters. The authority delegated herein extends only
to tax shelter issues, including penalties or related
statutory issues that must be adjusted due to
settlement of the tax shelter issues. * * *
2. The authorities contained in this order * * *
amends and supplements Delegation Order No. 97 (as
revised). * * *
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