DATE: April 16, 1999
REAFFIRMED: February 1, 2021
SUBJECT: Delegation of Authority to Certify the Travel of Internal Revenue Service
Employees Under Section 162(a) of the Internal Revenue Code of 1986, as Amended
By virtue of the authority vested in the Secretary of the Treasury, including the authority delegated by the Assistant Attorney General for Administration pursuant to Internal Revenue Code § 162(a), as amended by § 1204 of the Taxpayer Relief Act of 1997, Pub. L. No. 105-34, and § 6012(a) of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, Pub. L. 105-206, I hereby delegate to the Commissioner of Internal Revenue the authority to certify IRS employees as traveling on behalf of the United States in temporary duty status in order to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
The authority herein delegated to the Commissioner of Internal Revenue may be redelegated in writing within the IRS.
Robert E. Rubin
Secretary of the Treasury