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Order Number 196 (Rev
Order Number 196 (Rev
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
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.
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.
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.
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.
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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.
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