DATE: March 16, 1981

REAFFIRMED: February 8, 2022

SUBJECT: Issues of Tax Policy

By virtue of the authority vested in me as Secretary of the Treasury, including the authority in section 7801 through 7805 of the Internal Revenue Code of 1954, it is ordered that:

  1. The Assistant Secretary (Tax Policy) is exclusively authorized to make the final determination of the Treasury Department's position with respect to issues of tax policy arising in-connection with regulations, published Revenue Rulings and Revenue Procedures, and tax return forms and to determine the time, form and manner for the public communication of such position.
  2. In exercising the authority delegated by the preceding paragraph, the Assistant Secretary (Tax Policy), shall act in his own capacity and under his own title, should be responsible for referring to the Secretary any matter on which actions should appropriately be taken by the Secretary, and shall solicit and give due regard to the views of the Commissioner of Internal Revenue respecting the operational and enforcement consequences of any such determination and to the views of the General Counsel (including the Chief Counsel of the Internal Revenue Service) as to the legal aspects of any issue.
  3. Nothing contained in this Order shall be construed as limiting the authority delegated to the Assistant Secretary (Tax Policy) by Treasury Department Order No. 101-5 or by any revision of that Order that may hereafter be adopted.
  4. This Order supersedes Treasury Department Order No. 150-41 dated February 13, 1956 and No. 170-3 dated January 9, 1957.


R. T. McNamar
Acting Secretary of the Treasury