U.S. Department of the Treasury

DATE: May 28, 1992

REAFFIRMED: October 22, 2021

ADMINISTRATIVE EDIT: November 10, 2016

SUBJECT: Delegation -- Issuance of Immunity Orders

1. By virtue of the authority vested in the Secretary of the Treasury by sections 7802 and 7803 of the Internal Revenue Code of 1986, and by 31 U.S.C. 321(b), there is hereby delegated to the Commissioner of Internal Revenue, the function under Title II of the Organized Crime Control Act of 1970 (18 U.S.C. Section 6001, et seq.; 84 Stat. 926), with the approval of the Attorney General, to make determinations and to issue the orders to compel the testimony under a grant of immunity of any individual who has been or may be called to testify or provide information at any proceeding before the Internal Revenue Service which such individual refuses to give or provide on the basis of the individual's privilege against self-incrimination.
2. The authority herein delegated to the Commissioner of Internal Revenue may be redelegated to the Deputy Commissioner for Services and Enforcement, Chief, Criminal Investigation and the Chief Inspector.
3. This Order supersedes Treasury Order 150-19, "Delegation-Issuance of Immunity Orders," dated November 29, 1977.