Regional Appellate Divisions Sample Clauses

Regional Appellate Divisions. 1 Paragraph 4 of Delegation Order No. 97 (Rev. 4) confers upon Assistant Regional Commissioners (Appellate) and Chiefs and Associate Chiefs of Appellate Branch Offices, in cases under their jurisdiction and in cases in which closing agreements have been recommended by offices of District Directors, the authority to enter into and approve closing agreements with respect to taxable periods ended prior to the dates of such agreements (except taxable periods docketed in the Tax Court) and with respect to related specific items affecting other taxable periods. Paragraph 5 of the revised Order authorizes the foregoing officials, in Tax Court cases under their jurisdiction, to enter into closing agreements with respect to related specific items affecting other taxable periods. It will be noted that there are two general limitations on the closing agreement authority of the foregoing officials. The first is that the agreements must be with respect to cases under their jurisdiction or under the jurisdiction of a District Director. The second is that such agreements must pertain to taxable periods ended before the dates of such agreements or to specific items related to such periods and affecting other taxable periods. Appellate officials are not authorized to sign closing agreements pertaining to prospective transactions. Such agreements are handled by the offices of the Assistant Commissioners (Technical) and (Compliance) as explained in section 5.02. Appellate officials have not been delegated authority to sign those closing agreements which must be forwarded to the National Office for signature as explained in section 2.02. In practice, it is intended that closing agreements coming within Appellate authority will be signed by Chiefs and Associate Chiefs of Appellate Branch Offices, rather than by Assistant Regional Commissioners (Appellate). 2 Section 601.202(b) of the Statement of Procedural Rules provides "A request for a closing agreement which determines tax liability may be submitted at any time before the determination of such liability becomes a matter within the province of a court of competent jurisdiction." Where the case is docketed in the Tax Court and is still under the joint jurisdiction of the regional Appellate Division and the Regional Counsel (i.e., has not reached session status), an agreement may be entered into by a Chief or Associate Chief (with the prior concurrence of