DATE:  March 25, 1954

SUBJECT:    Delegation--Authority to Approve Accounts Current

Pursuant to the authority vested in me as Secretary of the Treasury, it is hereby ordered:

  1. In accordance with the provisions of Section 119 of the Accounting and Auditing Act of 1950, approved September 12, 1950, the Commissioner of Internal Revenue is authorized to delegate to officers and employees of the Internal Revenue Service, wherever situated, authority to approve administratively Revenue Accounts Current (Form 79) and Accounts Current (Standard Form 1019).
  2. The certificate of deposit, required by Section 3971(a) of the Internal Revenue Code to be transmitted to the Commissioner of Internal Revenue, shall hereafter be forwarded to such officers or employees of the Internal Revenue Service, wherever situated, as the Commissioner shall designate.
  3. The authority delegated by this order shall be exercised in accordance with instructions to be issued by the Commissioner.
  4. This order shall be effective this date.


M. B. Folsom
Acting Secretary of the Treasury