§ 31.47 POWERS RELATIVE TO THE INTERNAL REVENUE SERVICE.

   (A)   The following express powers with respect to the Internal Revenue Service are delegated to the Clerk-Treasurer:

      (1)   To give and receive information;

      (2)   To discuss any inquiries presented;

      (3)   To disagree with any and all proposed additions to tax;

      (4)   To appoint others to discuss specific issues with the IRS personnel; and

      (5)   Represent the entity at all levels of IRS appeals, with direction from the City Attorney and/or a certified public accountant.

   (B)   The Common Council reserves the following express powers with respect to the Internal Revenue Service:

      (1)   To agree to and legally bind the entity to any and all proposed additions to tax (settlements,etc.); and

      (2)   To sign documents to extend the statute of limitations.

(Res. 25-2005, passed 12-13-05)