Internal Revenue Manual

http://www.irs.gov/irm/page/0,,id%3D21290,00.html#ss111

1.2.2.105 (06-11-2001)
Order Number 191 (Rev. 3)
1. Levy on Property in the Hands of a Third Party (not to include Levy Form 668-B)
2. Authority:To issue notices of levy on property in the hands of a third party, except as further
qualified below.
3. Delegated to:SB/SE Compliance Area Directors, W & I Compliance Center Directors and W & I
Area Directors; SB/SE and W & I Compliance Managers responsible for collection matters; GS-12
and above Insolvency employees, GS-11 and above Technical Support Advisor Reviewers; GS-09
and above Revenue Officers; GS-09 and above Dyed Fuel Compliance Officers; GS-09 and above
Tax Resolution Representatives and Field Assistance Group Managers; GS-09 and above Customer
Service Representatives (in Accounts Management and Compliance Services sites processing
correspondence and notice account calls), and GS-592/962-08 and above Compliance/Collection
personnel.
4. Redelegation:This authority may be redelegated no lower than to GS-07 Tax Resolution
Representatives and GS-592/962-06 Compliance/Collection personnel.
5. Authority:To issue follow up notices of levy if previous levies (on a different source) are evident.
See paragraph 10, below, for repeated levy on the same source.
6. Delegated to:SB/SE Compliance Area Directors, W & I Compliance Center Directors and W & I
Area Directors; SB/SE and W & I Compliance Managers responsible for collection matters; GS-12
and above Insolvency employees, GS-11 and above Technical Support Advisor Reviewers; GS-09
and above Revenue Officers; GS-09 and above Dyed Fuel Compliance Officers; GS-07 and above
Tax Resolution Representatives; GS-09 and above Field Assistance Group Managers; GS-09 and
above Customer Service Representatives (in Accounts Management and Compliance Services sites
processing correspondence and notice account calls), and GS-592/962-06 and above
Compliance/Collection personnel.
7. Redelegation: This authority may not be redelegated.
8. Authority: To issue notices of levy on:
A. retirement income
B. benefit income (unless specifically listed elsewhere in this Delegation Order)
C. Social Security income.
9. Delegated to: SB/SE Compliance Area Directors, W & I Compliance Center Directors and W & I
Area Directors; SB/SE and W & I Compliance Managers responsible for collection matters; GS-12
and above Insolvency employees, GS-11 and above Technical Support Advisor Reviewers; GS-09
and above Revenue Officers; GS-09 and above Dyed Fuel Compliance Officers; GS-09 and above
Tax Resolution Representatives and Field Assistance Group Managers; and GS-09 and above
Customer Service Representatives (in Accounts Management and Compliance Services sites
processing correspondence and notice account calls).
10. Redelegation: This authority may not be redelegated.
11. Authority: To issue repeated notices of levy on the same source. See paragraph 4, above, for follow
up notices of levy, if previous levies (on a different source) are evident.
12. Delegated to:SB/SE Compliance Area Directors, W & I Compliance Center Directors and W & I
Area Directors; SB/SE and W & I Compliance Managers responsible for collection matters.
13. Redelegation: This authority may not be redelegated.
14. Authority: To issue notices of levy on:
A. both spouses' incomes
B. cash loan value of life insurance.
15. Delegated to: SB/SE Compliance Area Directors; SB/SE Compliance Territory Managers,
Insolvency and Technical Support Managers (Second Level and above), and Revenue Officer Group
Managers.

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16. Redelegation: This authority may not be redelegated.
17. Authority: To issue notices of levy:
A. when collection is in jeopardy (with or without a jeopardy/termination assessment) after all
pre-levy notices have been issued and the waiting periods for them have passed. For
example, even after all pre-levy notices, jeopardy may be required for a levy because -1) it
is the appearance date of a summons; 2) there is a pending or active installment
agreement; 3) a rejected installment agreement can be appealed or is being appealed; 4)
an offer in compromise is pending or payments are being made on a deferred offer; 5) a
rejected offer in compromise can be appealed or is being appealed.
B. on Relocation Act payments
C. on Medicare payments
D. on Foster Care payments
E. on cash deposited as security for bail
F. when the last warning of enforcement is over 180 days old, but collection is at risk
G. when an offer of an installment agreement or an offer in compromise is made merely to
delay collection
H. during the fifteen tolerance days following the end of the 30-day period for the notice of
intent to levy and notice of a right to a hearing, if collection is in jeopardy.
18. Delegated to: SB/SE Compliance Area Directors, SB/SE Compliance Territory Managers, and
Insolvency and Technical Support Managers (Second Level and above).

NOTE:
For authority to approve a jeopardy assessment, see SB/SE Delegation Order 145.15

19. Redelegation: This authority may not be redelegated.

20. Authority:To issue notices of levy:
A.
when collection is in jeopardy (with or without a jeopardy/termination assessment) and the
pre-levy notices have not been issued and/or the waiting periods after the notices have not
passed
B. to collect taxes in refund litigation
C. in alter-ego, nominee, and transferee situations.
21. Delegated to: SE/SE Compliance Area Directors, SB/SE Compliance Territory Managers, or
Insolvency and Technical Support Managers (Second Level and above), but only with the
concurrence of the responsible Area Counsel or Associate Area Counsel (in Area 15, there must be
concurrence of the Deputy Associate Chief Counsel [Strategic International Programs] or this
person's delegate).

NOTE:
For authority to approve a jeopardy assessment, see SB/SE Delegation Order 145.15

22. Redelegation: This authority may not be redelegated, except as noted above for Counsel in Area
15.
23. Authority: To issue notices of levy on:
A. United Nations employees' salaries
B. restitution payments for Japanese American WWII internment
C. death benefits
D. funds held in pension and retirement plans (including IRAs) which the notice of levy
withdraws as a lump sum.
24. Delegated to: SB/SE Compliance Area Directors, Director of Compliance Services, and Director,
Specialty Tax and Technical Support.
25. Redelegation: This authority may not be redelegated.
26. Authority:To release notices of levy on property in the hands of a third party.
27. Delegated to:SB/SE Compliance Area Directors, W & I Compliance Center Directors and W & I
Area Directors; SB/SE and W & I Compliance Managers responsible for collection matters;
Insolvency and Technical Support Advisor Reviewers; GS-05 and above Revenue Officers; GS-05
and above Dyed Fuel Compliance Officers; GS-05 and above Tax Resolution Representatives and
Field Assistance Group Managers; GS-05 and above Customer Service Representatives (in

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 Accounts Management and Compliance Services sites processing correspondence and notice
account calls); GS-592/962-05 and above Compliance/Collection personnel; Property Appraisal and
Liquidation Specialists; and GS-07 and above Bankruptcy Specialists.
28. Redelegation: This authority may not be redelegated.
29. Authority: To issue final demand for payment to a third party who has not honored a notice of levy.
30. Delegated to: SB/SE Compliance Area Directors, W & I Compliance Center Directors and W & I
Area Directors; SB/SE and W & I Compliance Managers responsible for collection matters; GS-12
and above Insolvency employees, GS-11 and above Technical Support Advisor Reviewers; GS-05
and above Revenue Officers; GS-05 and above Dyed Fuel Compliance Officers; GS-05 and above
Tax Resolution Representatives and Field Assistance Group Managers; GS-05 and above Customer
Service Representatives (in Accounts Management and Compliance Services sites processing
correspondence and notice account calls), GS-592/962-05 and above Compliance/Collection
personnel; and Bankruptcy Specialists GS-07 and above.
31. Redelegation: This authority may not be redelegated.
32. Authority: To issue a notice to exhibit books and records.
33. Delegated to: SB/SE Compliance Area Directors; SB/SE Compliance Managers responsible for
collection matters; GS-12 and above Insolvency employees, GS-11 and above Technical Support
Advisor Reviewers; GS-09 and above Revenue Officers; GS-09 and above Dyed Fuel Compliance
Officers; Property Appraisal and Liquidation Specialists; GS-09 and above Tax Resolution
Representatives and Field Assistance Group Managers; and GS-09 and above Customer Service
Representatives (in Accounts Management and Compliance Services sites processing
correspondence and notice account calls).
34. Redelegation: This authority may not be redelegated.
35. Authority: To make determinations to return levy payments and determine wrongful levy claims.
36. Delegated to: SB/SE Compliance Area Directors and W & I Compliance Center Directors and W & I
Area Directors; SB/SE Compliance Territory Managers; Technical Support Managers (second level
and above); Automated Collection System Branch Chiefs.
37. Redelegation: This authority may not be redelegated.
38. Sources of Authority:26 CFR 301.7701-9, 301.6331-1, 301.6331-2, 301.6332-1, 301.6332-2, 301-
6332-3, 301-6333-1, 301-6343-1. 301.6343-2 and IRC sections 6331, 6332, 6333, 6343, and 7429.
39. To the extent that any authority previously exercised consistent with this order may require
ratification; it is hereby approved and ratified. This order supersedes Delegation Order 191 (Rev 2),
effective October 1, 1999 (as amended).

40. Signed: Bob Wenzel, Deputy Commissioner

Internal Revenue Part 1 Organization, Finance, and Management Chap. 2 General Management Sec.
Manual 2 Delegations of Authority

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