Finanse publiczne · 20/03/1996

Delegation of Authority

Authority is delegated from the Commissioner of Internal Revenue to the Assistant Commissioner (Employee Plans and Exempt Organizations) to administer, in addition to the Voluntary Compliance Resolution Program described in Rev. Proc. 94-62 (1994-2 C.B. 778) (for which the authority was previously delegated), the Tax Sheltered Annuity Voluntary Correction Program (TVC program) described in Rev. Proc. 95-24 (1995-18 I.R.B. 7). The delegated authority may be redelegated to the Director, Employee Plans Division, with authority to redelegate such authority to the Chief of the TVC program, and the authority to approve correction statements under Rev. Proc. 95-24 may be redelegated by the Director of the Employee Plans Division to Branch Chiefs within the Division.