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Recently Approved Commissioner Delegation Orders

Delegation Order 1-4 (Rev. 1), Settlement of Tort Claims, Claims under the Small Claims Act, Made by an IRS Employee for Damage to or Loss of Personal
To consider, ascertain, adjust, determine, compromise, settle and pay or transmit for payment claims for money damages for in jury or loss of property.

Delegation Order 1-5, Reimbursement for Actual Expenses
To authorize and approve reimbursement for subsistence on an actual expense basis

Delegation Order 1-8, Approval of Foreign Travel
To grant permission to travel outside the United States and its territories and possessions

Delegation Order 1-10 (formerly DO-74, Rev. 5 and DO-1-36) – Invitational Travel
To authorize official invitational travel and approve associated travel vouchers in accordance with the Federal Travel Regulation and IRM 1.32.1, Official IRS Travel Guide

Delegation Order 1-16 (formerly DO-111, Rev. 13), Agency Collection Action
Authority to collect claims of the United States and to compromise or terminate collection activity on each claim arising from damage to, or loss of, Government property.

Delegation Order 1-24 (Formerly DO-202, Rev. 3), Appointment of Custodian to Evaluate Foreign Gifts, Decorations and Unconditional (In-Kind) Gifts
To receive, evaluate, and dispose of foreign gifts, decorations and unconditional (In-Kind) gifts tendered to Service employees consistent with procedures required by 5 USC 7342.

Delegation Order 1-30 (Rev. 1), Authorization and Approval of Official Travel within the United States
To authorize and approve official travel, including travel authorizations, travel advances, travel vouchers, etc.

Delegation Order 1-32 (Rev. 1) - Allowances for Transportation and Emergency Storage of a Privately Owned Vehicle
Authorize and approve transportation and emergency storage of a privately owned vehicle to or from an official station outside the continental United States

Delegation Order 1-40 (Rev. 1) - Approval of Personal Funds Used to Purchase Common Carrier Transportation Over $100
Authorize and approve the use of personal funds for purchases over $100 for common carrier transportation for IRS employees and invitational travelers.

Delegation Order 1-50 (Formerly DO-46, Rev. 6), Servicewide Records Management
To serve as the IRS’ Federal Records Management Officer and to direct and conduct the agency’s records management program.

Delegation Order 1-51 (Formerly DO-164, Rev. 6),
To prescribe identification media for use within the Internal Revenue Service.

Delegation Order 3-1 (Formerly DO-40, Rev. 6), Credits and Refunds
To make credits or refunds, within the applicable period of limitations, of overpayments in any amount, of any internal revenue tax, additional amount, including those cases requiring a report to the Joint Committee on Taxation.

Delegation Order 3-2 (formerly DO-221, Rev. 3), Authority to Grant Extensions and Waivers
To grant extensions of time to file Form W-2 series, W-2G, Form 1042–S, Form 1098 series, Form 1099 series, Form 3921, Form 3922, Form 5498 series, and Form 8027; to grant waivers of reporting requirements for these returns; and to grant extensions of time to furnish statements to recipients.

Revocation of Servicewide Delegation Order 4-10 (formerly DO-93, Rev. 10)
Aggregations is an obsolete Delegation Order. Document contains statement of revocation with brief rationale.

Revocation of Servicewide Delegation Order 4-17 (formerly DO-153, Rev. 2)
Foreign Produced Crude Oil is an obsolete Delegation Order. Document contains statement of revocation with brief rationale.

Delegation Order 4-47 (New), Compliance Reviews of Economic Sanctions Program
Authority to conduct compliance reviews for compliance with economic sanctions programs.

Delegation Order 4-50–Authority to Accept Voluntary Classification Settlement Program Applications, Verify Eligibility and Execute Closing Agreements
To accept Voluntary Classification Settlement Program (VCSP) Applications, Verify Eligibility (after the appropriate coordinators, advisors and managers have reviewed) and Execute Related Closing Agreements

Delegation Order 11-3, Seal of the Department of the Treasury
To affix the Seal of the Department of the Treasury in authentication of originals and copies of books, records, papers, writings, documents, etc.

Delegation Order 11-5 – Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents
To affix the official seal of the Internal Revenue Service to any certificate or attestation required to be made in authentication of originals and copies of books, records, papers, writings, and documents of the Internal Revenue Service…

Delegation Order 25-9 (Rev. 1), Authority to Refer Matters to and Authorize Commencement of
Authority to refer matters to and authorize commencement of actions by the Department of Justice in cases where the Internal Revenue Service has filed a Proof of Claim for less than $1 million or has not filed a Proof of claim in U.S. Bankruptcy Court.



Page Last Reviewed or Updated: January 05, 2012