(Effective Date: 05-05-1997)
Order Number 182 (Rev. 7)

Execute Returns (Updated 10/02/2000 to reflect additional new organizational titles required by IRS Modernization.)

1.      Authority: To prepare or execute returns required by any internal revenue law or regulation when the person required to file such return fails to do so.

2.      Delegated to: Internal Revenue Agents; Tax Auditors; Revenue Officers, GS-9 and above; Collection Support function managers, GS-9 and above; Automated Collection Branch Managers, GS-9 and above; Service Center Collection Branch Managers GS-9 and above; Detroit Computing Center Employment Tax Adjustment Program (ETAP) Support Managers, GS-9 and above.


This authority is also delegated to Automated Collection Branch Unit Managers GS-11 and above; SB/SE Tax Compliance Officers; Customer Service Collection Branch Managers GS-10 and above; Tax Resolution Representatives GS-9 and above.

1.      Redelegation: This authority may not be redelegated.

2.      Sources of Authority: 26 CFR 301.6020-1(b) and 26 CFR 301.7701-9.

3.      To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 182 (Rev. 6), effective October 12, 1994.

4.      Signed: John M. Dalrymple, for James E. Donelson, Acting Chief Compliance Officer