DATE: September 4, 1986

REAFFIRMED: February 17, 2022

SUBJECT: Authority to Approve Internal Revenue Regulations

  1. DELEGATION. By the authority granted to me as Assistant Secretary (Tax Policy) by Treasury Department Order 101-05, I hereby authorize the following officials to approve regulations relating to internal revenue laws:
    1. The Deputy Assistant Secretary (Tax Policy). This authority may be exercised by him/her in his/her own capacity and under his/her own title, and he/she shall be responsible for referring to the Assistant Secretary (Tax Policy) any regulations on which action should be appropriately taken by him/her; and
    2. The Tax Legislative Counsel, but only if the positions of Deputy Assistant Secretary (Tax Policy) and the Deputy Assistant Secretary (Tax Analysis) are both vacant and the Assistant Secretary (Tax Policy) is away from Washington. This authority shall not be exercised by the Tax Legislative Counsel if, in his/her judgment, the regulation should be approved by the Assistant Secretary (Tax Policy).
  2. REDELEGATION. The authority in paragraph l.b. above may be exercised by the Deputy Tax Legislative Counsel, in his/her own capacity and under his/her own title, but only if there is a vacancy in the position of Tax Legislative Counsel.
  3. CANCELLATION. This directive cancels Treasury Order 190-1, Revised, "Delegation of Authority to Approve Internal Revenue Regulations," dated December 29,1976.
  4. OFFICE OF PRIMARY INTEREST. Office of the Assistant Secretary (Tax Policy).


J. Roger Mentz
Assistant Secretary (Tax Policy)