BY ORDER OF THE SECRETARY OF THE TREASURY
DATE: April 22, 1982
ADMINISTRATIVE EDIT: February 1, 2021
SUBJECT: Delegation--Responsibility for Internal Revenue Laws
By virtue of the authority vested in the Secretary of the Treasury, including the authority in the Internal Revenue Code and 31 U.S.C. § 321, it is hereby ordered:
- The Commissioner of Internal Revenue shall be responsible for the administration and enforcement of the Internal Revenue laws.
- Commissioner Order No. 30-5 and General Counsel Order No. 4 state the powers delegated to the Chief Counsel for the Internal Revenue Service.
- All outstanding orders and delegations of authority relating to the above are modified accordingly.
- This Order supersedes Treasury Department Order No. 150-37 dated March 17, 1955.
/S/
Donald T. Regan
Secretary of the Treasury