Delegation of Authority to Sign Termination Letter, Letter of Denial, Notice of Disqualification for Abatement and Compromise

August 10, 2007REVENUE DELEGATION AUTHORITY ORDER NO. 06-07SUBJECT:Delegation of Authority to Sign Termination Letter or Letter of Denial/Notice of Disqualification for Abatement and Compromise Settlement Cases After Approval or Disapproval of the Action on the Application for Abatement and Compromise by the Proper Authority Pursuant to Section 204 in Relation to Section 7 of the National Internal Revenue Code of 1997   TO:All Internal Revenue Officers, Employees and Others ConcernedI. Authority of the Commissioner to Compromise or Abate Taxes.Section 204 of the National Internal Revenue Code of 1997 (Code) provides for the authority of the Commissioner of Internal Revenue (CIR) to compromise or abate the payment of any internal revenue taxes subject to certain conditions. Section 7 of the same Code, however, which provides for the power of the CIR to delegate some of his functions, prohibits the delegation of his power to compromise or abate any tax liability under certain instances to wit — EScHDA"Sec. 7. Authority of the Commissioner to Delegate Power. — The Commissioner may delegate the powers vested in him under the...