Internal Revenue Manual

http://www.irs.gov/irm/page/0,,id%3D21291,00.html

1.2.2.108 (10-04-2000)
Order Number 196 (Rev. 4)
1. Federal Tax Lien Certificates

2. Authority:To sign notices of Federal tax lien.

3. Delegated to:SB/SE Compliance Area Directors and W&I Compliance Center Director and W&I
Area Directors; SB/SE and W&I Compliance Managers responsible for collection matters; GS-9 and
above revenue officers; GS-9 and above dyed fuel compliance officers; GS-9 and above Tax
Resolution Representatives and Field Assistance Group Managers; GS-9 and above Customer
Service Representatives (in accounts management and compliance services sites processing
correspondence and notice account calls), and GS-592/962-8 Compliance/Collection personnel.

4. Redelegation:This authority may not be redelegated.

5. Authority:To issue certificates of release of Federal tax lien for (Satisfied and Unenforceable).

6. Delegated to:SB/SE Compliance Area Directors and W&I Area Directors, GS 9 and above revenue
officers, Field Assistance Group Managers, and SB/SE Compliance Managers.

7. Redelegation:This authority may not be redelegated.

8. Authority:To issue certificates of release of Federal tax lien for accepted Offers-in-Compromise.

9. Delegated to:SB/SE Compliance Area Directors and W&I Area Directors, Compliance Technical
Support Managers, Revenue Officer Advisor Reviewers, GS-11 and above Offer in Compromise
Specialists, and SB/SE Compliance Managers assigned offer-in-compromise cases.

10. Redelegation:This authority may not be redelegated.

11. Authority:To issue certificates of release of Federal tax lien (Bond).
12. Delegated to:SB/SE Compliance Area Directors and W&I Area Directors, Compliance Technical
Support Managers and Compliance Technical Support Group Managers, Insolvency Group
Managers, Insolvency Territory Managers, and Revenue Officer Advisor Reviewers.

13. Redelegation:This authority may not be redelegated.

14. Authority:To issue certificates of discharge, subordination, nonattachment, revocation, and to
determine the adequacy of a notice of non-judicial sale for property encumbered with a federal tax
lien.

15. Delegated to:SB/SE Compliance Area Directors and W&I Area Directors, Compliance Technical
Support Managers and Compliance Technical Support Group Managers, Insolvency Group
Managers and Insolvency Territory Managers.

16. Redelegation:This authority may not be redelegated.

17. Authority:To issue release of Right of Redemption.
18. Delegated to:SB/SE Compliance Area Directors and W&I Area Directors, and Compliance Technical
Support Managers.

19. Redelegation:This authority may not be redelegated.

-1-
20. Authority: To withdraw a filed notice of Federal tax lien.
21. Delegated to: SB/SE Compliance Area Directors and W&I Area Directors, Compliance Technical
Support Managers and Technical Support Group Managers, Insolvency Group Managers and
Insolvency Territory Managers.

22. Redelegation:This authority may not be redelegated.

23. Sources of Authority:Treasury Order 150-10 and 26 USC Sections 6321, 6323, 6324, and 6325.
24. 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 196 (Rev.3),
effective February 20, 1998.
25. Signed: David A. Mader, Acting Deputy Commissioner

-2-