DATE: December 13, 1979
REAFFIRMED: January 12, 2020
SUBJECT: Delegation--Delinquent Internal Revenue Employees
By virtue of the authority vested in the Secretary of the Treasury by Reorganization Plan No. 26 of 1950, there are transferred to the Commissioner of Internal Revenue the functions of the Secretary of the Treasury under subsection 7804(c) of the Internal Revenue Code of 1954, relating to any officer or employee of the Treasury who fails to account for and pay over any amounts of money or property collected or received in connection with the Internal Revenue Laws.
The functions transferred to the Commissioner of Internal Revenue may be exercised by any officer or employee of the Internal Revenue Service who is so authorized by the Commissioner, under such rules as the Commissioner may prescribe.
This order supersedes Treasury Department Order No. 150-69 dated March 14, 1969.
G. William Miller
Secretary of the Treasury