Department of the Treasury s2

DEPARTMENT OF THE TREASURY WASHINGTON, D.C. 20220

INSPECTOR GENERAL for TAX ADMINISTRATION

DELEGATION ORDER NO. 28 (Rev. 3) EFFECTIVE DATE: June 21, 2002

Order of Succession and Designation to Act

Authority: Inspector General Act of 1978, as amended (5 U.S.C. app. 3); the Internal Revenue Service Restructuring and Reform Act of 1998 (Pub. L. 105-206); Treasury Order 115-01; Treasury Directive 27-14; Federal Vacancies Reform Act of 1998 (5 U.S.C. §§ 3345, et seq.); Executive Order (E.O.) 12656, Assignment of Emergency Preparedness Responsibilities, November 18, 1988; and Presidential Decision Directive (POD) 67, Enduring Constitutional Government and Continuity of Operations, October 21, 1998. Purpose: To provide an order of succession for the Treasury Inspector General for Tax Administration (Inspector General) in the event that the Inspector General is temporarily or permanently unable to perform the functions and duties of the position by reason of absence, sickness, death, resignation, termination, or other causes; to provide lines of succession for executive continuity during periods of national emergency. 1. Absences. During periods of national emergency declared by the President, or in other cases where the Inspector General is absent, sick, or otherwise temporarily unavailable to perform his or her duties, the individuals occupying the following positions will, in the order stated, assume operational management of the organization: Deputy Inspector General for Audit Deputy Inspector General for Investigations Chief Counsel Assistant Inspector General for Information Technology Assistant Inspector General for Management Services Special Agent in Charge – Atlanta Field Office 2. Vacancies. Notwithstanding paragraph a., in cases where there is a vacancy in the position of Inspector General as defined by the Federal Vacancies Reform Act of 1998, including cases in which the incumbent is unavailable to perform the functions and duties of the position in the foreseeable future ― e.g., by reason of death, resignation, termination, imprisonment, or debilitating illness ― the first assistant to the position, otherwise known as the Deputy Inspector General for Audit, shall perform the functions and duties of the Inspector General temporarily in an acting capacity subject to the time limitations of 5 U.S.C. § 3346. If there is no person serving as the first assistant at the time the vacancy arises, or if the first assistant subsequently becomes ineligible to continue serving as the acting Inspector General, then operational management of the organization will devolve upon the persons and in the order described in paragraph 1, until such time as the vacancy is filled. 3. Redelegation. This authority delegated by paragraph 1 may not be redelegated. The authority described in paragraph 2 is non-delegable by statute.

/s/ David Williams David C. Williams Inspector General