Redelegation of Authority To Compromise and Close Civil Claims, 65457-65459 [E7-22702]
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Federal Register / Vol. 72, No. 224 / Wednesday, November 21, 2007 / Rules and Regulations
efforts. The second commenter, a
cigarette importer, supported the
temporary rule for purposes of
facilitating law enforcement. The third
commenter supported the principle of
tax-free removals for certain purposes.
Based on the reasons set forth above
and on comments received, we believe
it is appropriate to adopt the temporary
rule as a final rule without change.
Signed: September 18, 2007.
John J. Manfreda,
Administrator.
Approved: November 5, 2007.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade, and
Tariff Policy).
[FR Doc. E7–22703 Filed 11–20–07; 8:45 am]
Inapplicability of Delayed Effective
Date Requirement
DEPARTMENT OF JUSTICE
Because these regulations recognize
an exemption to tax payment, relieve
manufacturers of the requirement to file
a variance, and are identical to
temporary regulations currently in
effect, it has been determined pursuant
to 5 U.S.C. 553(d)(1) and (3) that good
cause exists to issue these regulations
without a delayed effective date.
Regulatory Flexibility Act
We certify that this regulation will not
have a significant impact on a
substantial number of small entities.
This regulation provides greater
flexibility for manufacturers of tobacco
products and cigarette papers and tubes
to remove these products without being
subject to tax and imposes no new
reporting, recordkeeping, or other
administrative requirement. Therefore,
no regulatory flexibility analysis is
required.
Executive Order 12866
We have determined that this notice
of final rulemaking is not a significant
regulatory action as defined by
Executive Order 12866. Therefore, a
regulatory assessment is not required.
Drafting Information
Maria Mahone of the Knowledge
Management Staff drafted this final rule.
List of Subjects in 27 CFR Part 45
Authority delegations (Government
agencies), Cigars and cigarettes, Excise
taxes, Labeling, Packaging and
containers, Reporting and recordkeeping
requirements, Tobacco.
The Regulatory Amendment
For the reasons discussed in the
preamble, the temporary rule amending
27 CFR part 45 published in the Federal
Register at 70 FR 19888 on April 15,
2005, is adopted as a final rule without
change.
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I
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1. The authority citation for part 0
continues to read as follows:
Authority: 5 U.S.C. 301; 28 U.S.C. 509,
510, 515–19.
[Tax Division Directive No. 135]
Redelegation of Authority To
Compromise and Close Civil Claims
Department of Justice.
Final rule.
AGENCY:
This Tax Division directive
increases the settlement authority of the
Chiefs of the Civil Trial Sections, the
Court of Federal Claims Section, the
Appellate Section, the Office of Review,
and the Deputy Assistant Attorneys
General, to compromise and close civil
claims. In addition, this directive
increases the discretionary redelegation
of limited authority by a section chief to
his or her assistant chiefs and reviewers.
This directive supersedes Directive No.
105.
EFFECTIVE DATE: November 21, 2007.
FOR FURTHER INFORMATION CONTACT:
Deborah Meland, Tax Division,
Department of Justice, Washington, DC
20530, (202) 307–6567.
SUPPLEMENTARY INFORMATION: This rule
relates to internal agency management.
Therefore, pursuant to 5 U.S.C. 553,
notice of proposed rulemaking and
opportunity for comment are not
required, and this rule may be made
effective less than 30 days after
publication in the Federal Register.
This regulation is not a significant rule
within the meaning of Executive Order
13866, as amended, and therefore was
not reviewed by the Office of
Management and Budget. Finally, this
regulation does not have an impact on
small entities and, therefore, is not
subject to the Regulatory Flexibility Act.
This action pertains to agency
management, personnel and
organization and does not substantially
affect the rights or obligations of nonagency parties and, accordingly, is not
a ‘‘rule’’ as that term is used by the
Congressional Review Act (Subtitle E of
the Small Business Regulatory
Enforcement Fairness Act of 1996
(SBREFA)). Therefore, the reporting
requirement of 5 U.S.C. 801 does not
apply.
SUMMARY:
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Accordingly, 28 CFR part 0 is
amended as follows:
I
I
28 CFR Part 0
PO 00000
List of Subjects in 28 CFR Part 0
Authority delegations (Government
agencies), Government employees,
Organization and functions
(Government agencies).
PART 0—ORGANIZATION OF THE
DEPARTMENT OF JUSTICE
BILLING CODE 4810–31–P
ACTION:
65457
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2. The Appendix to Subpart Y of Part
0 is amended by removing Tax Division
Directive No. 105 and adding in its
place Tax Division Directive No. 135, to
read as follows:
I
Appendix to Subpart Y of Part 0—
Redelegations of Authority To
Compromise and Close Civil Claims
*
*
*
*
*
[Directive No. 135]
By virtue of the authority vested in me by
Part 0 of Title 28 of the Code of Federal
Regulations, particularly Sections 0.70,
0.160, 0.162, 0.164, 0.166, and 0.168, it is
hereby ordered as follows:
Section 1. The Chiefs of the Civil Trial
Sections, the Court of Federal Claims
Section, and the Appellate Section are
authorized to reject offers in compromise,
regardless of amount, provided that such
action is not opposed by the agency or
agencies involved.
Section 2. Subject to the conditions and
limitations set forth in Section 10 hereof, the
Chiefs of the Civil Trial Sections and the
Court of Federal Claims Section are
authorized to:
(A) Accept offers in compromise in, settle
administratively, and close (other than by
compromise or by entry of judgment), all
civil cases in which the amount of the
Government’s concession, exclusive of
statutory interest, does not exceed $500,000;
(B) Accept offers in compromise in
injunction or declaratory judgment suits
against the United States in which the
principal amount of the related liability, if
any, does not exceed $500,000; and
(C) Accept offers in compromise in all
other nonmonetary cases;
provided that such action is not opposed by
the agency or agencies involved, and
provided further that the proposed
compromise or concession is not subject to
reference to the Joint Committee on Taxation.
Section 3. The Chiefs of the Civil Trial
Sections and the Court of Federal Claims
Section are authorized on a case-by-case
basis to redelegate in writing to their
respective Assistant Section Chiefs or
Reviewers the authority delegated to them in
Section 1 hereof to reject offers, and in
Section 2 hereof, to accept offers in
compromise in, settle administratively, and
close (other than by compromise or by entry
of judgment), all civil cases in which the
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65458
Federal Register / Vol. 72, No. 224 / Wednesday, November 21, 2007 / Rules and Regulations
amount of the Government’s concession,
exclusive of statutory interest, does not
exceed $250,000; provided that such
redelegation is not made to the attorney-ofrecord in the case. The redelegations
pursuant to this section shall be by
memorandum signed by the Section Chief,
which shall be placed in the Department of
Justice file for the applicable case.
Section 4. Subject to the conditions and
limitations set forth in Section 10 hereof, the
Chief of the Appellate Section is authorized
to:
(A) Accept offers in compromise with
reference to litigating hazards of the issue(s)
on appeal in all civil cases (other than claims
for attorneys’ fees, litigation expenses and
court costs) in which the amount of the
Government’s concession, exclusive of
statutory interest, does not exceed $500,000;
(B) Accept offers in compromise in
injunction [see sec. 2(B)] or declaratory
judgment suits against the United States in
which the principal amount of the related
liability, if any, does not exceed $500,000;
(C) Accept offers in compromise in, or
settle administratively, all civil claims for
attorneys’ fees, litigation expenses and court
costs in which the aggregate amount of the
Government’s concession on these claims
does not exceed $200,000, and in which the
aggregate amount of the Government’s
concession in the case, exclusive of statutory
interest, does not exceed $500,000; and
(D) Accept offers in compromise in all
other nonmonetary cases which do not
involve issues concerning collectibility;
provided that (i) such acceptance is not
opposed by the agency or agencies involved
or the chief of the section in which the case
originated, and (ii) the proposed compromise
is not subject to reference to the Joint
Committee on Taxation.
Section 5. The Chief of the Appellate
Section is authorized on a case-by-case basis
to redelegate in writing to the Appellate
Section’s Assistant Section Chiefs the
authority delegated to the Chief of the
Appellate Section in Section 1 hereof to
reject offers, and in Section 4 hereof, to:
(A) Accept offers in compromise with
reference to litigation hazards of the issue(s)
on appeal in all civil cases (other than claims
for attorneys’ fees, litigation expenses and
court costs) in which the amount of the
Government’s concession, exclusive of
statutory interest, does not exceed $250,000;
and
(B) Accept offers in compromise in, or
settle administratively, all civil claims for
attorneys’ fees, litigation expenses and court
costs in which the aggregate amount of the
Government’s concession on these claims
does not exceed $100,000, and in which the
aggregate amount of the Government’s
concession in the case, exclusive of statutory
interest, does not exceed $250,000;
provided that such redelegation is not made
to the attorney-of-record in the case. The
redelegations pursuant to this section shall
be by memorandum signed by the Chief of
the Appellate Section, which shall be placed
in the Department of Justice file for the
applicable case.
Section 6. Subject to the conditions and
limitations set forth in Section 10 hereof, the
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Chief of the Office of Review is authorized
to:
(A) Accept offers in compromise and settle
administratively claims against the United
States in all civil cases in which the amount
of the Government’s concession, exclusive of
statutory interest, does not exceed
$1,500,000; and
(B) Accept offers in compromise and close
(other than by compromise or by entry of
judgment), claims by the United States in all
civil cases in which the difference between
the gross amount of the original claim and
the proposed settlement does not exceed
$1,500,000 or 15 percent of the original
claim, whichever is greater;
(C) Accept offers in compromises in all
nonmonetary cases; and
(D) Reject offers in compromise or
disapprove concessions, regardless of
amount;
provided that such action is not opposed by
the agency or agencies involved or the chief
of the section to which the case is assigned,
and provided further that the proposed
compromise or concession is not subject to
reference to the Joint Committee on Taxation.
Section 7. The Chief, Office of Review, is
authorized on a case-by-case basis to
redelegate in writing to the offices’ Assistant
Section Chief or Reviewer the authority
delegated to the Chief, Office of Review in
Section 6 hereof to reject offers, and in
Section 6 hereof, to accept offers in
compromise in, settle administratively, and
close (other than by compromise or by entry
of judgment), all civil cases in which the
amount of the Government’s concession,
exclusive of statutory interest, does not
exceed $750,000; provided that such
redelegation is not made to the attorney-ofrecord in the case. The redelegations
pursuant to this section shall be made by
memorandum signed by the Section Chief,
which shall be placed in the Department of
Justice file for the applicable case.
Section 8. Subject to the conditions and
limitations set forth in Section 10 hereof,
each of the Deputy Assistant Attorneys
General is authorized to:
(A) Accept offers in compromise and settle
administratively claims against the United
States in all civil cases in which the amount
of the Government’s concession, exclusive of
statutory interest, does not exceed
$2,000,000;
(B) Accept offers in compromise and close
(other than by compromise or by entry of
judgment), claims by the United States in all
civil cases in which the difference between
the gross amount of the original claim and
the proposed settlement does not exceed
$2,000,000 or 15 percent of the original
claim, whichever is greater;
(C) Accept offers in compromise in all
nonmonetary cases; and
(D) Reject offers in compromise or
disapprove concessions, regardless of
amount;
provided that such action is not opposed by
the agency or agencies involved and the
proposed compromise or concession is not
subject to reference to the Joint Committee on
Taxation.
Section 9. Subject to the conditions and
limitations set forth in Section 10 hereof,
United States Attorneys are authorized to:
PO 00000
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(A) Reject offers in compromise of
judgments in favor of the United States,
regardless of the amount;
(B) Accept offers in compromise of
judgments in favor of the United States
where the amount of the judgment does not
exceed $300,000; and
(C) Terminate collection activity by his or
her office as to judgments in favor of the
United States which do not exceed $300,000
if the United States Attorney concludes that
the judgment is uncollectible;
provided that such action has the
concurrence in writing of the agency or
agencies involved, and provided further that
this authorization extends only to judgments
which have been formally referred to the
United States Attorney for collection.
Section 10. The authority redelegated
herein shall be subject to the following
conditions and limitations;
(A) When, for any reason, the compromise
or concession of a particular claim, as a
practical matter, will control or adversely
influence the disposition of other claims
totaling more than the respective amounts
designated in Sections 3, 4, 5, 6, 7, 8, and 9
hereof, the case shall be forwarded for review
at the appropriate level for the cumulative
amount of the affected claims;
(B) When, because of the importance of a
question of law or policy presented, the
position taken by the agency or agencies or
by the United States Attorney involved, or
any other considerations, the person
otherwise authorized herein to take final
action is of the opinion that the proposed
disposition should be reviewed at a higher
level, the case shall be forwarded for such
review;
(C) If the Department has previously
submitted a case to the Joint Committee on
Taxation leaving one or more issues
unresolved, any subsequent compromise or
concession in that case must be submitted to
the Joint Committee, whether or not the
overpayment exceeds the amount specified
in Section 6405 of the Internal Revenue
Code;
(D) Nothing in this Directive shall be
construed as altering any provision of
Subpart Y of Part 0 of Title 28 of the Code
of Federal Regulations requiring the
submission of certain cases to the Attorney
General, the Associate Attorney General, or
the Solicitor General;
(E) Authority to approve recommendations
that the Government confess error in or to
concede cases on appeal is excepted from the
foregoing redelegations; and
(F) The Assistant Attorney General, at any
time, may withdraw any authority delegated
by this Directive as it relates to any particular
case or category of cases, or to any part
thereof.
Section 11. With respect to a claim by the
United States (also sometimes referred to as
a claim on behalf of the United States), the
term ‘‘offer in compromise’’ as used in this
Directive is any settlement of such a claim,
except settlements in which the United
States would receive nothing or virtually
nothing in exchange for giving up its claim;
and the term ‘‘to close (other than by
compromise or entry of judgment),’’ refers to
a settlement under which the United States
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Federal Register / Vol. 72, No. 224 / Wednesday, November 21, 2007 / Rules and Regulations
would receive nothing, or virtually nothing
in exchange for giving up its claim.
Section 12. For a claim against the United
States, the term ‘‘offer in compromise’’ as
used in this Directive is any settlement of
such a claim, except settlements in which the
United States would receive nothing, or
virtually nothing, in exchange for conceding
the claim against it; and the term to ‘‘settle
administratively,’’ means a settlement in
which the United States would receive
nothing, or virtually nothing, for conceding
the claim against it.
Section 13. This Directive supersedes Tax
Division Directive No. 105, effective June 14,
1995.
Section 14. This Directive shall become
effective on November 21, 2007.
Dated: October 26, 2007.
Richard T. Morrison,
Acting Assistant Attorney General.
[FR Doc. E7–22702 Filed 11–20–07; 8:45 am]
BILLING CODE 4410–16–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[COTP Guam 07–005]
RIN 1625–AA87
Security Zone; Tinian, Commonwealth
of the Northern Mariana Islands
Coast Guard, DHS.
Final rule.
AGENCY:
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ACTION:
SUMMARY: The Coast Guard is changing
a permanent security zone in waters
adjacent to the island of Tinian,
Commonwealth of the Northern Mariana
Islands (CNMI). Review of the
established zone indicates that its scope
is overly-broad and that it imposes an
unnecessary and unsustainable
enforcement burden on the Coast Guard.
This change is intended to narrow the
zone’s scope so it more accurately
reflects current enforcement needs.
DATES: This rule is effective December
21, 2007.
ADDRESSES: Comments and material
received from the public, as well as
documents indicated in this preamble as
being available in the docket, are part of
docket COTP Guam 07–005 and are
available for inspection and copying at
Coast Guard Sector Guam between 7
a.m. and 3:30 p.m., Monday through
Friday, except Federal holidays.
FOR FURTHER INFORMATION CONTACT:
Lieutenant Commander John Winter,
U.S. Coast Guard Sector Guam at (671)
355–4861.
SUPPLEMENTARY INFORMATION:
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15:23 Nov 20, 2007
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Regulatory Information
On August 17, 2007, we published a
notice of proposed rulemaking (NPRM)
entitled Security Zone; Tinian,
Commonwealth of the Northern Mariana
Islands in the Federal Register (72 FR
46185). We received no letters
commenting on the proposed rule. No
public meeting was requested, and none
was held.
Background and Purpose
The security zones at Tinian codified
in 33 CFR 165.1403 were first
established on November 14, 1986 (51
FR 42220, November 24, 1986), as
requested by the U.S. Navy in order to
prevent injury or damage to persons and
equipment incident to the mooring of
the first Maritime Preposition Ships in
the port. In addition to describing a
larger security zone that is enforced
when a Maritime Position Ship is
moored at the site, the regulation, as
currently written, establishes a
permanent 50-yard security zone around
Moorings A and B when no vessel is
moored there. The zone is
approximately 100 nautical miles from
the nearest Coast Guard surveillance
assets, a distance that hinders our
ability to patrol it regularly.
A recent review of the 50-yard zone
indicates that patrolling it is
unnecessary except when the Navy
needs to ensure availability of the
mooring space, which is signaled by the
anchoring of mooring balls. The purpose
of this rule is to change the smaller zone
from one that is activated all the time to
one that is activated only when
necessary. This change reflects our
current enforcement needs more
accurately and eliminates our need to
travel 100 miles to patrol the zone when
enforcement is unnecessary.
In addition, we are changing the
section heading of this regulation to
reflect CNMI’s proper name and the fact
that the section describes two security
zones. We also made it easier to
distinguish the two zones by describing
them in separate paragraphs in 33 CFR
165.1403(a). Finally, we are clarifying
that, while these regulations are in effect
at all times, the security zones will only
be activated—and thus subject to
enforcement—when necessary.
Discussion of Comments and Changes
We did not receive any comments in
response to our NPRM. No changes were
made to the regulation text proposed in
the NPRM.
Regulatory Evaluation
This rule is not a ‘‘significant
regulatory action’’ under section 3(f) of
Executive Order 12866, Regulatory
PO 00000
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65459
Planning and Review, and does not
require an assessment of potential costs
and benefits under section 6(a)(3) of that
Order. The Office of Management and
Budget has not reviewed it under that
Order.
The Coast Guard expects the
economic impact of this rule to be so
minimal that a full Regulatory
Evaluation is unnecessary. This
expectation is based on the nature of the
change (diminishing an established
security zone’s enforcement period),
which is likely to further minimize the
economic impact of an established rule.
Small Entities
Under the Regulatory Flexibility Act
(5 U.S.C. 601–612), we have considered
whether this rule will have a significant
economic impact on a substantial
number of small entities. The term
‘‘small entities’’ comprises small
businesses, not-for-profit organizations
that are independently owned and
operated and are not dominant in their
fields, and governmental jurisdictions
with populations of less than 50,000.
The Coast Guard certifies under 5
U.S.C. 605(b) that this rule will not have
a significant economic impact on a
substantial number of small entities.
Due to the nature of the change
(diminishing an established security
zone’s enforcement period), we
anticipate that it will further reduce any
economic impact of the established rule.
If you think that your business,
organization, or governmental
jurisdiction qualifies as a small entity
and that this rule would have a
significant economic impact on it,
please submit a comment (see
ADDRESSES) explaining why you think it
qualifies and how and to what degree
this rule would economically affect it.
Assistance for Small Entities
Under section 213(a) of the Small
Business Regulatory Enforcement
Fairness Act of 1996 (Pub. L. 104–121),
we want to assist small entities in
understanding this rule so that they can
better evaluate its effects on them and
participate in the rulemaking. If the rule
would affect your small business,
organization, or governmental
jurisdiction and you have questions
concerning its provisions or options for
compliance, please contact Lieutenant
Commander John Winter, U.S. Coast
Guard Sector Guam, (671) 355–4861.
The Coast Guard will not retaliate
against small entities that question or
complain about this rule or any policy
or action of the Coast Guard.
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]]>Agencies
[Federal Register Volume 72, Number 224 (Wednesday, November 21, 2007)]
[Rules and Regulations]
[Pages 65457-65459]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-22702]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF JUSTICE
28 CFR Part 0
[Tax Division Directive No. 135]
Redelegation of Authority To Compromise and Close Civil Claims
AGENCY: Department of Justice.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This Tax Division directive increases the settlement authority
of the Chiefs of the Civil Trial Sections, the Court of Federal Claims
Section, the Appellate Section, the Office of Review, and the Deputy
Assistant Attorneys General, to compromise and close civil claims. In
addition, this directive increases the discretionary redelegation of
limited authority by a section chief to his or her assistant chiefs and
reviewers. This directive supersedes Directive No. 105.
EFFECTIVE DATE: November 21, 2007.
FOR FURTHER INFORMATION CONTACT: Deborah Meland, Tax Division,
Department of Justice, Washington, DC 20530, (202) 307-6567.
SUPPLEMENTARY INFORMATION: This rule relates to internal agency
management. Therefore, pursuant to 5 U.S.C. 553, notice of proposed
rulemaking and opportunity for comment are not required, and this rule
may be made effective less than 30 days after publication in the
Federal Register. This regulation is not a significant rule within the
meaning of Executive Order 13866, as amended, and therefore was not
reviewed by the Office of Management and Budget. Finally, this
regulation does not have an impact on small entities and, therefore, is
not subject to the Regulatory Flexibility Act. This action pertains to
agency management, personnel and organization and does not
substantially affect the rights or obligations of non-agency parties
and, accordingly, is not a ``rule'' as that term is used by the
Congressional Review Act (Subtitle E of the Small Business Regulatory
Enforcement Fairness Act of 1996 (SBREFA)). Therefore, the reporting
requirement of 5 U.S.C. 801 does not apply.
List of Subjects in 28 CFR Part 0
Authority delegations (Government agencies), Government employees,
Organization and functions (Government agencies).
0
Accordingly, 28 CFR part 0 is amended as follows:
PART 0--ORGANIZATION OF THE DEPARTMENT OF JUSTICE
0
1. The authority citation for part 0 continues to read as follows:
Authority: 5 U.S.C. 301; 28 U.S.C. 509, 510, 515-19.
0
2. The Appendix to Subpart Y of Part 0 is amended by removing Tax
Division Directive No. 105 and adding in its place Tax Division
Directive No. 135, to read as follows:
Appendix to Subpart Y of Part 0--Redelegations of Authority To
Compromise and Close Civil Claims
* * * * *
[Directive No. 135]
By virtue of the authority vested in me by Part 0 of Title 28 of
the Code of Federal Regulations, particularly Sections 0.70, 0.160,
0.162, 0.164, 0.166, and 0.168, it is hereby ordered as follows:
Section 1. The Chiefs of the Civil Trial Sections, the Court of
Federal Claims Section, and the Appellate Section are authorized to
reject offers in compromise, regardless of amount, provided that
such action is not opposed by the agency or agencies involved.
Section 2. Subject to the conditions and limitations set forth
in Section 10 hereof, the Chiefs of the Civil Trial Sections and the
Court of Federal Claims Section are authorized to:
(A) Accept offers in compromise in, settle administratively, and
close (other than by compromise or by entry of judgment), all civil
cases in which the amount of the Government's concession, exclusive
of statutory interest, does not exceed $500,000;
(B) Accept offers in compromise in injunction or declaratory
judgment suits against the United States in which the principal
amount of the related liability, if any, does not exceed $500,000;
and
(C) Accept offers in compromise in all other nonmonetary cases;
provided that such action is not opposed by the agency or agencies
involved, and provided further that the proposed compromise or
concession is not subject to reference to the Joint Committee on
Taxation.
Section 3. The Chiefs of the Civil Trial Sections and the Court
of Federal Claims Section are authorized on a case-by-case basis to
redelegate in writing to their respective Assistant Section Chiefs
or Reviewers the authority delegated to them in Section 1 hereof to
reject offers, and in Section 2 hereof, to accept offers in
compromise in, settle administratively, and close (other than by
compromise or by entry of judgment), all civil cases in which the
[[Page 65458]]
amount of the Government's concession, exclusive of statutory
interest, does not exceed $250,000; provided that such redelegation
is not made to the attorney-of-record in the case. The redelegations
pursuant to this section shall be by memorandum signed by the
Section Chief, which shall be placed in the Department of Justice
file for the applicable case.
Section 4. Subject to the conditions and limitations set forth
in Section 10 hereof, the Chief of the Appellate Section is
authorized to:
(A) Accept offers in compromise with reference to litigating
hazards of the issue(s) on appeal in all civil cases (other than
claims for attorneys' fees, litigation expenses and court costs) in
which the amount of the Government's concession, exclusive of
statutory interest, does not exceed $500,000;
(B) Accept offers in compromise in injunction [see sec. 2(B)] or
declaratory judgment suits against the United States in which the
principal amount of the related liability, if any, does not exceed
$500,000;
(C) Accept offers in compromise in, or settle administratively,
all civil claims for attorneys' fees, litigation expenses and court
costs in which the aggregate amount of the Government's concession
on these claims does not exceed $200,000, and in which the aggregate
amount of the Government's concession in the case, exclusive of
statutory interest, does not exceed $500,000; and
(D) Accept offers in compromise in all other nonmonetary cases
which do not involve issues concerning collectibility;
provided that (i) such acceptance is not opposed by the agency or
agencies involved or the chief of the section in which the case
originated, and (ii) the proposed compromise is not subject to
reference to the Joint Committee on Taxation.
Section 5. The Chief of the Appellate Section is authorized on a
case-by-case basis to redelegate in writing to the Appellate
Section's Assistant Section Chiefs the authority delegated to the
Chief of the Appellate Section in Section 1 hereof to reject offers,
and in Section 4 hereof, to:
(A) Accept offers in compromise with reference to litigation
hazards of the issue(s) on appeal in all civil cases (other than
claims for attorneys' fees, litigation expenses and court costs) in
which the amount of the Government's concession, exclusive of
statutory interest, does not exceed $250,000; and
(B) Accept offers in compromise in, or settle administratively,
all civil claims for attorneys' fees, litigation expenses and court
costs in which the aggregate amount of the Government's concession
on these claims does not exceed $100,000, and in which the aggregate
amount of the Government's concession in the case, exclusive of
statutory interest, does not exceed $250,000;
provided that such redelegation is not made to the attorney-of-
record in the case. The redelegations pursuant to this section shall
be by memorandum signed by the Chief of the Appellate Section, which
shall be placed in the Department of Justice file for the applicable
case.
Section 6. Subject to the conditions and limitations set forth
in Section 10 hereof, the Chief of the Office of Review is
authorized to:
(A) Accept offers in compromise and settle administratively
claims against the United States in all civil cases in which the
amount of the Government's concession, exclusive of statutory
interest, does not exceed $1,500,000; and
(B) Accept offers in compromise and close (other than by
compromise or by entry of judgment), claims by the United States in
all civil cases in which the difference between the gross amount of
the original claim and the proposed settlement does not exceed
$1,500,000 or 15 percent of the original claim, whichever is
greater;
(C) Accept offers in compromises in all nonmonetary cases; and
(D) Reject offers in compromise or disapprove concessions,
regardless of amount;
provided that such action is not opposed by the agency or agencies
involved or the chief of the section to which the case is assigned,
and provided further that the proposed compromise or concession is
not subject to reference to the Joint Committee on Taxation.
Section 7. The Chief, Office of Review, is authorized on a case-
by-case basis to redelegate in writing to the offices' Assistant
Section Chief or Reviewer the authority delegated to the Chief,
Office of Review in Section 6 hereof to reject offers, and in
Section 6 hereof, to accept offers in compromise in, settle
administratively, and close (other than by compromise or by entry of
judgment), all civil cases in which the amount of the Government's
concession, exclusive of statutory interest, does not exceed
$750,000; provided that such redelegation is not made to the
attorney-of-record in the case. The redelegations pursuant to this
section shall be made by memorandum signed by the Section Chief,
which shall be placed in the Department of Justice file for the
applicable case.
Section 8. Subject to the conditions and limitations set forth
in Section 10 hereof, each of the Deputy Assistant Attorneys General
is authorized to:
(A) Accept offers in compromise and settle administratively
claims against the United States in all civil cases in which the
amount of the Government's concession, exclusive of statutory
interest, does not exceed $2,000,000;
(B) Accept offers in compromise and close (other than by
compromise or by entry of judgment), claims by the United States in
all civil cases in which the difference between the gross amount of
the original claim and the proposed settlement does not exceed
$2,000,000 or 15 percent of the original claim, whichever is
greater;
(C) Accept offers in compromise in all nonmonetary cases; and
(D) Reject offers in compromise or disapprove concessions,
regardless of amount;
provided that such action is not opposed by the agency or agencies
involved and the proposed compromise or concession is not subject to
reference to the Joint Committee on Taxation.
Section 9. Subject to the conditions and limitations set forth
in Section 10 hereof, United States Attorneys are authorized to:
(A) Reject offers in compromise of judgments in favor of the
United States, regardless of the amount;
(B) Accept offers in compromise of judgments in favor of the
United States where the amount of the judgment does not exceed
$300,000; and
(C) Terminate collection activity by his or her office as to
judgments in favor of the United States which do not exceed $300,000
if the United States Attorney concludes that the judgment is
uncollectible;
provided that such action has the concurrence in writing of the
agency or agencies involved, and provided further that this
authorization extends only to judgments which have been formally
referred to the United States Attorney for collection.
Section 10. The authority redelegated herein shall be subject to
the following conditions and limitations;
(A) When, for any reason, the compromise or concession of a
particular claim, as a practical matter, will control or adversely
influence the disposition of other claims totaling more than the
respective amounts designated in Sections 3, 4, 5, 6, 7, 8, and 9
hereof, the case shall be forwarded for review at the appropriate
level for the cumulative amount of the affected claims;
(B) When, because of the importance of a question of law or
policy presented, the position taken by the agency or agencies or by
the United States Attorney involved, or any other considerations,
the person otherwise authorized herein to take final action is of
the opinion that the proposed disposition should be reviewed at a
higher level, the case shall be forwarded for such review;
(C) If the Department has previously submitted a case to the
Joint Committee on Taxation leaving one or more issues unresolved,
any subsequent compromise or concession in that case must be
submitted to the Joint Committee, whether or not the overpayment
exceeds the amount specified in Section 6405 of the Internal Revenue
Code;
(D) Nothing in this Directive shall be construed as altering any
provision of Subpart Y of Part 0 of Title 28 of the Code of Federal
Regulations requiring the submission of certain cases to the
Attorney General, the Associate Attorney General, or the Solicitor
General;
(E) Authority to approve recommendations that the Government
confess error in or to concede cases on appeal is excepted from the
foregoing redelegations; and
(F) The Assistant Attorney General, at any time, may withdraw
any authority delegated by this Directive as it relates to any
particular case or category of cases, or to any part thereof.
Section 11. With respect to a claim by the United States (also
sometimes referred to as a claim on behalf of the United States),
the term ``offer in compromise'' as used in this Directive is any
settlement of such a claim, except settlements in which the United
States would receive nothing or virtually nothing in exchange for
giving up its claim; and the term ``to close (other than by
compromise or entry of judgment),'' refers to a settlement under
which the United States
[[Page 65459]]
would receive nothing, or virtually nothing in exchange for giving
up its claim.
Section 12. For a claim against the United States, the term
``offer in compromise'' as used in this Directive is any settlement
of such a claim, except settlements in which the United States would
receive nothing, or virtually nothing, in exchange for conceding the
claim against it; and the term to ``settle administratively,'' means
a settlement in which the United States would receive nothing, or
virtually nothing, for conceding the claim against it.
Section 13. This Directive supersedes Tax Division Directive No.
105, effective June 14, 1995.
Section 14. This Directive shall become effective on November
21, 2007.
Dated: October 26, 2007.
Richard T. Morrison,
Acting Assistant Attorney General.
[FR Doc. E7-22702 Filed 11-20-07; 8:45 am]
BILLING CODE 4410-16-P
