Authority for Delegation:
Treas. Reg.
301.7701-9(b)-(c)
Delegation Order No. 193
IRC 6700, 6701 &
7408 |
Date of Issue:
April 1, 2002 |
Effective Date:
April 1,
2002 |
|
The authority to authorize investigations of promoters; and to
perform, or to direct others under his or her supervision and control to
perform, the following activities:
- conducting initial research and classification of potential promoter
and abusive tax scheme cases,
- requesting MACS or other related research,
- building promoter investigation cases, and
- forwarding such cases to PSP,
is delegated to:
Program
Manager, SBSE Promoter Lead Development Center
(including persons
acting in this capacity)
To the extent that authority previously exercised consistent with this
order may require ratification, it is hereby affirmed and
ratified. |