Disclosure in Judicial or Administrative Tax Administration Proceedings

ID:
Office:
UILC:
CCA_2009070909224153
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6103.00-00, 6103.08-04
Number: 200936032
Release Date: 9/4/2009
From: ---
Sent: Thursday, July 09, 2009 9:22:47 AM
To: ---
Cc:
Subject: RE: testimony authorization question
Del Order 11-2 is in IRM 1.2.49.2. The chart that lists the specific delegations is Exhibit 1.2.49-2 and begins on page 8, with the charts of who can authorize testimony beginning on page 33.
This looks to me like it belongs under table 2. The area counsel with jurisdiction over the case is the one who should authorize or deny testimony. This might or might not be the same area counsel with regular supervisory authority over legal issues usually worked by the deponent/witness. For example, a SB RA called to testify in a case under LMSB jurisdiction would be authorized to testify by the area counsel for LMSB.
Hope that helps. If you have further questions, please do not hesitate to contact me.
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