An exhaust gas treatment system for an internal combustion engine is provided having an exhaust gas conduit, an oxidation catalyst (“OC”) device, a selective catalytic reduction (“SCR”) device, and a control module. The internal combustion engine has at least one operating parameter. The exhaust gas conduit is in fluid communication with, and is configured to receive an exhaust gas from the internal combustion engine. The exhaust gas contains oxides of nitrogen (“NOx”) and hydrocarbons. The exhaust gas has an exhaust gas temperature. The OC device is in fluid communication with the exhaust gas conduit, and is activated to induce oxidation of the hydrocarbons in the exhaust gas. The OC device has an oxidation catalyst compound disposed thereon that is selectively activated at a specified temperature range for converting nitrogen oxide (“NO”) to nitrogen dioxide (“NO2”) at a specified percentage.