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Settlement authority on behalf of the Commissioner is
delegated to officers identified in Commissioner delegation
orders. Sec. 601.106(a)(1)(i) and (ii), Statement of Procedural
Rules. Delegation Order No. 66 (rev.15), effective January 23,
1992, identifies the officers who are vested with the authority
to settle cases before Appeals; i.e., Regional Counsel; Regional
Director of Appeals; Chiefs, Assistant Chiefs and Associate
Chiefs of Appeals Offices; Appeals Team Chiefs and Team Managers
as to their respective cases; Directors of an Appeals Operating
Unit, Appeals Area Directors, Deputy Appeals Area Directors, and
Appeals Team Case Leaders.
This Court has repeatedly declined to enforce a settlement
agreement when the person entering into the agreement on behalf
of the Commissioner lacked the authority to bind the
Commissioner. See, e.g., Dorl v. Commissioner, 507 F.2d 406, 407
(2d Cir. 1974), affg. 57 T.C. 720 (1972) and T.C. Memo. 1973-145;
Gardner v. Commissioner, 75 T.C. 475, 477-478 (1980); Webb v.
Commissioner, T.C. Memo. 1994-549, affd. without published
opinion 68 F.3d 482 (9th Cir. 1995); Baratelli v. Commissioner,
T.C. Memo. 1994-484; David v. Commissioner, T.C. Memo. 1993-621,
affd. 43 F.3d 788 (2d Cir. 1995); Ginella v. Commissioner, T.C.
Memo. 1991-625.
Respondent has offered declarations pursuant to 28 U.S.C.
sec. 1746 (2000), from Mr. Kaufman and Ms. Beach stating that Mr.
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Last modified: May 25, 2011