June 21, 2001
REVENUE DELEGATION AUTHORITY ORDER NO. 02-01
| SUBJECT | : | Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports and Other Documents Processed by the Large Taxpayers Service (LTS), including the Large Taxpayers District Office (LTDO) |
| TO | : | All Internal Revenue Offices and Employees and Others Concerned |
I. Delegated Authority
Pursuant to Section 7 of the National Internal Revenue Code of 1997, the authority of the Commissioner of Internal Revenue to sign various accountable forms, notices, reports, permits and other documents processed by the LTS, including the LTDO, is hereby delegated to designated officials as follows:
A. The Deputy Commissioner for Operations is authorized to approve and sign the following:
1. Audit Notice (AN)/Letter of Authority (LA) and corresponding tax docket, Mission Order and corresponding tax docket, and Tax Verification Notice (TVN) docket (except dockets covering specific or short audit of Refund/TCC cases);
2. Audit reports or reports of investigation attached to the Notice for Informal Conference or Post-Reporting Notice; and
3. Audit reports or reports of investigation attached to the Pre-assessment Notice (PAN)/Final Assessment Notice (FAN) (except...
