Finanse publiczne · 10.01.1996

Delegation of Authority

The Commissioner, Internal Revenue Service, amends Delegation Order 239 to clarify that the Taxpayer Ombudsman is delegated the authority to issue Taxpayer Assistance Orders (``TAO'') to intervene on behalf of taxpayers and take positive action with respect to taxpayer cases. The Commissioner further amends Delegation Order 239 to direct the Ombudsman to prepare an annual report of the most serious problems taxpayers face when conducting business with the IRS and to suggest administrative and legislative solutions to these problems, if applicable. Finally, Delegation Order 239 is further amended to give the Ombudsman the authority to establish a system to track the response of IRS officials to the administrative problems identified in the Ombudsman's annual report.