26 C.F.R. § 301.7701-9

Secretary or his delegate

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(a) The term Secretary or his delegate means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term “or his delegate” when used in connection with any other official of the United States shall be similarly construed.

(b) In any case in which a function is vested by the Internal Revenue Code of 1954 or any other statute in the Secretary or his delegate, and Treasury regulations or Treasury decisions approved by the Secretary or his delegate provide that such function may be performed by the Commissioner, assistant commissioner, regional commissioner, assistant regional commissioner, district director, director of a regional service center, or by a designated officer or employee in the office of any such officer, such provision in the regulations or Treasury decision shall constitute a delegation by the Secretary of the authority to perform such function to the designated officer or employee. If such authority is delegated to any officer or employee performing services under the supervision and control of the Commissioner, such provision in the regulations or Treasury decision shall constitute a delegation by the Secretary to the Commissioner of the authority to perform such function and a redelegation thereof by the Commissioner to the designated officer or employee.

(c) An officer or employee, including the Commissioner, authorized by regulations or Treasury decision to perform a function shall have authority to redelegate the performance of such function to any officer or employee performing services under his supervision and control, unless such power to so redelegate is prohibited or restricted by proper order or directive. The Commissioner may also redelegate authority to perform such function to other officers or employees under his supervision and control and, to the extent he deems proper, may authorize further redelegation of such authority.

(d) The Commissioner may prescribe such limitations as he deems proper on the extent to which any officer or employee under his supervision and control shall perform any such function, but, in the case of an officer or employee designated in regulations or Treasury decision as authorized to perform such function, such limitations shall not render invalid any performance by such officer or employee of the function which, except for such limitations, such officer or employee is authorized to perform by such regulations or Treasury decision in effect at the time the function is performed.

Notes of Decisions

Cited in 32 cases (1 in the last 5 years), 1965–2026 · leading case: Stamos v. Comm'r, 95 T.C. 624 (Tax Ct. 1990).

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Stamos v. Comm'r, 95 T.C. 624 (Tax Ct. 1990). · cites it 30× “The authority granted to the Commissioner of Internal Revenue and District Directors, by 26 CFR 301.7701-9, 26 U.S.C. 6212, 26 CFR 301.”

Kellogg v. Comm'r, 88 T.C. 167 (Tax Ct. 1987). · cites it 14× “The authority granted to the Commissioner of Internal Revenue and District Directors, by 26 CFR 301.7701-9, [26] U.S.C. 6212, 26 CFR 301.”

Est. of Brimm v. Comm'r, 70 T.C. 15 (Tax Ct. 1978). · cites it 4× “] The Secretary of the Treasury, through the combination of sections 301.7701-9 and 301.6212-1(a) , Proced.”

Perlmutter v. Comm'r, 44 T.C. 382 (Tax Ct. 1965). · cites it 4× “(b) In any case in which a function is vested by the Internal Revenue Code of 1954 or any other statute in the Secretary or his delegate, and Treasury regulations or Treasury decisions approved by the Secretary or his delegate provide that such function may be performed by the…”

Jeffrey A. Azis v. United States Internal Revenue Serv., 522 F. App'x 770 (11th Cir. 2013). · cites it 5× “7602-1 (b); 26 C.F.R. § 301.7701-9 (b). As authorized by the Secretary, the IRS Commissioner has re-delegated this authority to the Deputy Commissioner of the IRS.”

Est. of Ralph L. Jones, Deceased, Zepha H. Jones v. Comm'r of Internal Revenue, 795 F.2d 566 (6th Cir. 1986). “” In her motion, and at oral argument, Taxpayer took the position that at the time Appeals Officer Best negotiated the settlement and at the time of the approval of that settlement, the exclusive jurisdiction to settle this case was in the Appeals Officer and his superior under…”

Pendola v. Comm'r, 50 T.C. 509 (Tax Ct. 1968). · cites it 2× “, provides that if a function is vested by the Code in the Secretary or his delegate, and Treasury regulations approved by the Secretary provide that such function may be performed by the Commissioner or a district director, such provision in the regulations shall constitute…”

Yuen v. United States, 290 F. Supp. 2d 1220 (D. Nev. 2003). “§ 7805 (a); see also 26 C.F.R. §§ 301.7701-9 , 301.7701-10.”

Ben Perlmutter & Bernice Perlmutter v. Comm'r of Internal Revenue, the Perlmutters, Inc. v. Comm'r of Internal Revenue, 373 F.2d 45 (10th Cir. 1967). “on Procedure and Administration (1954 Code), 26 C.F.R. § 301.7701-9 (c). 4 . See Stearns Co.”

Hughes v. United States, 953 F.2d 531 (9th Cir. 1992). “See 26 C.F.R. § 301.7701-9 . Therefore, the agents involved in the case at bar were acting within their authority when they collected taxes from the Hugheses.”

United States v. Lorentz G. Opdahl, 930 F.2d 1530 (11th Cir. 1991). “See also 26 C.F.R. § 301.7701-9 (authorizing the Commissioner to "redelegate the performance” of functions delegated to the Commissioner by statute or regulation).”

United States v. Ellis J. Crum & Norma N. Crum, 288 F.3d 332 (7th Cir. 2002). · cites it 2× “7602-1 (b); 26 C.F.R. § 301.7701-9 (b); Treas. Dep’t Order No.”

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