Ex. B

SAMPLE FORM OF MEMORANDUM OF DELEGATION
OF SETTLEMENT AUTHORITY TO ASSISTANT
CHIEF OR REVIEWER

D.J.       5-
CMN

Re: ___________________________________

To: ___________________________________

You are hereby authorized in the above-entitled case to reject an offer; to accept an offer in which the amount of the Government's concession, exclusive of unpaid statutory interest, does not exceed $100,000; to approve an administrative settlement of a claim against the United States in which the amount of the Government's concession, exclusive of unpaid statutory interest, does not exceed $100,000; or to approve a concession of a claim asserted by the United States in which the gross amount of the original claim does not exceed $100,000, provided that the action is not opposed by the Internal Revenue Service and that the proposed compromise, administrative settlement, or concession is not subject to reference to the Joint Committee on Taxation.

___________________________
Date
  ___________________________
Chief
Civil Trial Section _________

         [or]

Chief
Court of Federal Claims Section


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