| 4-8* |
Authority to Issue or Execute Agreement to Rescind Notices of Deficiency |
| 4-19* |
Authority to Sign the Notice to Partners and Shareholders of the Beginning of an Administrative Proceeding at the Partnership
or S Corporation Level With Respect to Partnership and Subchapter S Items
|
| 5-1* |
Authority to Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise |
| 8* |
Authority To Sign Agreements as to Liability for Personal Holding Company Tax |
| 8-2* |
Appeals Review of Penalty Cases |
| 8-5* |
Authority to Decide Appeals of Participation Denial and Sanctions in the Internal Revenue Service e-file Program
|
| 11-2* |
Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents |
| 14* |
Granting Extension of Time for Filing Statements in Accordance with 26 CFR 1.534–2 |
| 35* |
Agreements as Determinations under Section 1313(a)(4) of the Internal Revenue Code of 1954 |
| 42* |
Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection Under Provisions of the 1939 and
1954, and 1986 Internal Revenue Codes
|
| 60* |
26 CFR 601.106: Appeals Functions. Settlement of Cases Docketed in the United States Tax Court |
| 66* |
Authority of Appeals in Protested and Tax Court Cases |
| 93* |
Authority to Consent to a Redetermination of Aggregations by a Taxpayer in the Case of Invalid Basic Aggregations or Invalid
Additions
|
| 97* |
Closing Agreements Concerning Internal Revenue Tax Liability |
| 107* |
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
|
| 112* |
Authority to Issue Determination and Revocation Letters, to Allow Amendment of Employee Plans After the Expiration of the
Remedial Amendment Period and to Issue Examination Reports Relating to Employee Plans
|
| 113* |
Authority to Issue Exempt Organization Determination Letters |
| 136* |
Authority to Sign Agreements Under Rev. Proc. 74-6 with Respect to Exercise by Trustee of Administrative and Investment Powers |
| 139* |
Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation and Employee
Plans Matters
|
| 160* |
Authority of Appeals in Termination of Income Tax and Jeopardy Assessments |
| 171* |
Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532 |
| 179* |
Coordination of Certain Issues Before Approval of Settlement or Other Disposition in Appeals |
| 231* |
Authority to Abate Interest on Erroneous Refunds under IRC 6404(e)(2) |
| * As revised and updated. |
