[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7701-9]

[Page 630-631]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Definitions
 
Sec. 301.7701-9  Secretary or his delegate.

    (a) The term Secretary or his delegate means the Secretary of the 
Treasury, or any officer, employee, or agency of the Treasury Department 
duly authorized by the Secretary (directly, or indirectly by one or more 
redelegations of authority) to perform the function mentioned or 
described in the context, and the term ``or his delegate'' when used in 
connection with any other official of the United States shall be 
similarly construed.
    (b) In any case in which a function is vested by the Internal 
Revenue Code of 1954 or any other statute in the Secretary or his 
delegate, and Treasury regulations or Treasury decisions approved by the 
Secretary or his delegate provide that such function may be performed by 
the Commissioner, assistant commissioner, regional commissioner, 
assistant regional commissioner, district director, director of a 
regional service center, or by a designated officer or employee in the 
office of any such officer, such provision in the regulations or 
Treasury decision shall constitute a delegation by the Secretary of the 
authority to perform such function to the designated officer or 
employee. If such authority is delegated to any officer or employee 
performing services under the supervision and control of the 
Commissioner, such provision in the regulations or Treasury decision 
shall constitute a delegation by the Secretary to the Commissioner of 
the authority to perform such function and a redelegation thereof by the 
Commissioner to the designated officer or employee.
    (c) An officer or employee, including the Commissioner, authorized 
by regulations or Treasury decision to perform a function shall have 
authority to redelegate the performance of such function to any officer 
or employee performing services under his supervision and control, 
unless such power to so redelegate is prohibited or restricted by

[[Page 631]]

proper order or directive. The Commissioner may also redelegate 
authority to perform such function to other officers or employees under 
his supervision and control and, to the extent he deems proper, may 
authorize further redelegation of such authority.
    (d) The Commissioner may prescribe such limitations as he deems 
proper on the extent to which any officer or employee under his 
supervision and control shall perform any such function, but, in the 
case of an officer or employee designated in regulations or Treasury 
decision as authorized to perform such function, such limitations shall 
not render invalid any performance by such officer or employee of the 
function which, except for such limitations, such officer or employee is 
authorized to perform by such regulations or Treasury decision in effect 
at the time the function is performed.