This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process. Whether or not the numbers have changed, each Delegation Order is categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Delegation Orders. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.

Any Delegation Orders approved after this revision of IRM 1.2.45 can be found on the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Recently Approved Delegation Orders. " They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

See Exhibit 1.2.45-1 for a listing of Delegation Orders by new number, old number and title.

Authority to Create and Abolish Positions

Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with the duties eliminated entirely or combined with the duties of another position or positions.

Delegated to: Deputy Commissioners, Chief of Staff, Division Commissioners, Chiefs, National Taxpayer Advocate, and Director, Research, Analysis and Statistics.

Redelegation: This authority may only be redelegated in writing by those positions in paragraph 3 within their organizations.

Source of Authority: Treasury Order No. 150-02.

To the extent that authorities previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

Signed: Mark W. Everson, Commissioner of Internal Revenue

Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Pursuant to the authority granted to the Commissioner of Internal Revenue in Treasury Order 101–11 the officials listed below are hereby authorized to administer, without charge or fee, the oath of office required by Section 1757 of the Revised Statutes, as amended (5 U.S.C.16) or any other oath required by law in connection with employment in the Federal Service:

Executives, preferably heads of office, are authorized to administer the oath of office to new employees during orientation. Heads of office may be represented by senior management officials when it is cost effective or if individuals taking the oath are located at distant posts of duty.

Pursuant to the above authority vested in the Commissioner of Internal Revenue, employees designated to serve as Grievance Examiners and Executive Secretaries in agency grievances are hereby authorized to administer oaths to witnesses testifying in hearings being conducted under the agency grievance process contained in IRM 0771.1*. This authority may not be redelegated.

To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 27 (Rev. 13) effective October 4, 1990.

Signed: David A. Mader, Chief, Management and Administration

Tours of Duty (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek of five 8-hour days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday; and to prescribe flexible tours of duty for criminal investigators consisting of five 8-hour days, Monday through Friday in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

Redelegation: This authority may be redelegated but not lower than to first level supervisors.

Authority: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

Redelegation: This authority may be redelegated but not lower than to Branch Chief or equivalent level. The Commissioner’s Chief of Staff, and the Assistant to the Deputy Commissioner may not redelegate this authority.

Source of Authority: Treasury Order No. 102–01 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 39 (Rev. 18), effective April 3, 1991.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Allowances and Differentials to Employees Serving in Foreign Areas (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To authorize allowances and differentials to IRS employees, including employees on Tax Administration Advisory Services (TAAS) assignments, stationed in foreign areas.

Delegated to:National Director for Systems and Accounting Standards, upon recommendation of the Assistant Commissioner (International)and/or Director, International.

Redelegation: This authority may not be redelegated.

Source of Authority: Treasury Directive 74–07, Title II P.L. 86–707.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 68 (Rev. 6), effective May 24, 1994.

Signed: Donna H. Cunninghame, Chief Financial Officer

Delegation of Authority in Various Personnel Matters (Updated (05-31-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority vested in the Commissioner of Internal Revenue by Treasury Order 102–01 (as revised); Chapters 451, 540 and 550.6 of the Treasury Human Resources Directorate Manual; and 5 U.S.C. 3321, 7502 and 7512 to propose, make final decisions, and effect adverse actions, disciplinary actions and separations or terminations during probationary period for pre-employment reasons; to make final decisions and effect separations or terminations during probationary period for post-employment reasons, written reprimands, admonishments, warning letters, letters of caution, closed without action letters, clearance letters, grievances and appeals; to approve personnel actions; to approve suitability cases; to approve within-grade step increases for acceptable level of competence and within-grade step increases for high quality performance; to approve Performance Management Recognition System Cash Awards for covered employees; and to classify General Schedule and Federal Wage System positions is hereby delegated as indicated in Exhibit 1.2.45–2 . See Exhibit 1.2.45-2.

The Chief Counsel is also delegated the authorities cited above with authority to redelegate.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 81 (Rev. 16), effective April 3, 1991.

Signed: Philip Brand, Chief Financial Officer

Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training

Authority: To provide initial approval, on line 26a of SF-182 and in accordance with training guidelines, of the selection of employees and managers to attend out-service (i.e., non-IRS) training (including meetings, conferences, seminars, and symposia) designed to improve public service, achieve dollar savings, increase employee skills and efficiency, enhance employee retention, accomplish uniform administration of training consistent with the Service's mission, and ensure fair and equitable treatment of employees.

Delegated to: Immediate supervisor for employees under his/her supervision and control.

Redelegation: This authority may not be redelegated.

Authority: To provide second-level supervisory approval, on line 27a of SF-182 and in accordance with training guidelines, of the selection of employees and managers to attend out-service (i.e., non-IRS) training.

Delegated to: Second-level supervisor for employees under his/her supervision and control.

Redelegation: This authority may not be redelegated.

Authority: To certify, on line 28a of SF-182, that the requested training meets the guidelines in Policy and Procedures Memorandum No. 70.3, IRS Office of Procurement Policy, which provides information on when the SF-182 should be used to obtain training services as opposed to using a purchase order or contract.

Delegated to: Chief Learning Officer/Training Director within the business unit (or equivalent) for employees under his/her jurisdiction.

Redelegation: This authority may be redelegated to Training Officials within the business unit (or equivalent) for employees under their jurisdiction, as necessary.

Authority: To obligate funds and certify payment, on line 29a of SF-182, for employees and managers selected to attend outservice training.

Delegated to: Plan Managers within the business unit (or equivalent) for employees under their jurisdiction.

Redelegation: This authority may not be redelegated.

Authority: After receipt of the course evaluation, to certify on line 30a of SF-182, the completion of training.

Delegated to: A Training Official or Manager within the business unit (or equivalent) for employees under his/her jurisdiction.

Redelegation: This authority may not be redelegated.

Sources of Authority: 5 CFR Part 410, Training, OPM Training Policy Handbook: Authorities and Guidelines, and Policy and Procedures Memorandum No 70.3, IRS Office of Procurement Policy.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 92 (Rev. 13), Effective January 20, 1998.

Signed: David A. Mader, Acting Deputy Commissioner

Delegation of Authority in Labor-Management Relations Matters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority delegated to the Commissioner of Internal Revenue in Chapter 711, Treasury Personnel Management Manual, to administer the Labor-Management Relations Program is hereby delegated as follows. The Director, Strategic Human Resources, is authorized to:

Regional Commissioners (regarding Regional Office employees); Assistant Commissioner (International); District Directors; Service Center Directors; the Director, Austin Compliance Center; the Director, Detroit Computing Center; the Director, National Office Resources Management Division; and the Director, Martinsburg Computing Center, are authorized to:

Regional Commissioners; Director, National Office Resources Management Division; and Assistant Commissioner (International) are authorized to determine whether a dispute arising out of a collective bargaining agreement, other than contract interpretation issues (as determined by the Director, Human Resources Divisionand/or Director, Strategic Human Resources ) or a national grievance, shall be submitted to binding arbitration.

Any or all of the authorities delegated in paragraph 1 may be redelegated by the Director, Human Resources Divisionand/or Director, Strategic Human Resources.

The authority delegated in paragraph 2 may be redelegated by the officials listed therein to their Personnel Officer and/or their Director, Human Resources (or equivalent position) but may not be further redelegated. In districts not having a personnel officer, the District Director may also redelegate this authority to an appropriate management official not below the group manager level.

The authority delegated in paragraph 3 may be redelegated by Regional Commissioners to Assistant Regional Commissioners (Resources Management).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 102 (Rev. 8) effective January 28, 1987, is hereby superseded.

Signed: John D. Johnson, Deputy Commissioner (Planning and Resources/Chief Financial Officer

Premium Pay for Administratively Uncontrollable Overtime

Authority: To prescribe eligibility requirements for the payment of premium pay and to resolve questions of application.

Delegated to: The Director, Strategic Human Resources Division

Authority: To approve premium pay authorizations for Criminal Investigators under their supervision and control who meet the eligibility requirements for premium pay.

Delegated to:

Redelegation: This authority may not be redelegated.

Source of Authority: Chapter 550, Treasury Personnel Management Manual.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 103 (Rev. 10), effective October 4, 1990, is superseded.

Signed: Bob Wenzel, Deputy Commissioner

Absence and Charges to Leave (Updated 10-02-2000 to reflect additional new organizational titles required by IRS Modernization.)

Authority: To approve leave (including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave), charge absence without leave for unauthorized absences, and authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

Redelegation: This authority may be redelegated only to employees in supervisory positions.

Source of Authority: Treasury Order Number 102–01 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 104 (Rev. 14), effective April 3, 1991.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Authorization to Engage in Outside Employment, Business, and Other Activities (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Pursuant to authority granted to the Commissioner of Internal Revenue by Chapters 250 and 735 of the Treasury Personnel Management Manual, authority is hereby delegated to the following officials to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, by employees under their supervision and control, except as restricted in paragraph 6:

This authority may be redelegated, but not lower than to Division Directors (or equivalent level position) in the National Office, Assistant Regional Commissioners in regional offices, Division Chiefs (or equivalent) in district, and service center and compliance center offices, and Assistant Regional Inspectors.

Authority is hereby delegated to the following officials to approve or disapprove requests from employees under their supervision and control, except as restricted in paragraph 6, to engage in outside employment, business, and other activities:

This authority may be redelegated but not lower than to Assistant Regional Inspectors and to Branch Chiefs or their equivalent in the National Office, regions, districts, service centers and the Austin Compliance Center.

The Chief Counsel may redelegate the authority in paragraph 1, above, but not lower than to Regional Directors of Appeals in the regions and to Division Directors in the National Office. The Chief Counsel may redelegate the authority in paragraph 3, above, but not lower than to Chiefs, Appeals Offices in the regions and to Branch Chiefs (or equivalent) in the National Office.

The Commissioner retains the authority to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, or requests to engage in outside employment, business, and other activities, by all officials whose positions are centralized to the Executive Resources Board, specified in IRM Exhibit 0920–3.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 105 (Rev. 9), effective October 4, 1990, is hereby superseded.

Signed: John D. Johnson, Chief Financial Officer

Assignment of Personnel Under Intergovernmental Personnel Act (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To arrange for and authorize the temporary assignment of personnel between the Internal Revenue Service and State and local governments and institutions of higher education under Title IV of Public Law 91-648.

Delegated to:

Redelegation: The Chief, Headquarters Operations, may redelegate no lower than the Director, Headquarters Human Resources. Regional Commissioners may delegate no lower than the Director of Support Services. All other officials delegated authority in this order may not redelegate.

Source of Authority: Chapter 250 of the Human Resources Directorate Manual.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

Signed: Michael P. Dolan, Deputy Commissioner

Certification of Time and Attendance (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority:In accordance with applicable statutes, executive orders, regulations and policies, certify and approve T/A Records or T/A Rosters containing their own time and attendance data and to designate in writing other employees who may certify and approve T/A Records or T/A Rosters containing their own time and attendance data in those rare circumstances where it is not practical to do otherwise.

Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National office or the field; and the service center and computing center directors.

Redelegation: This authority may not be redelegated.

Source of Authority: Section 3.6.G. of Title 6 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 184 (Rev. 6), effective April 3, 1991.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Overtime (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To order or approve the performance of paid overtime duty and the performance of work on holidays by employees under their supervision and control, provided funds are available for such duty; and order or approve the performance of overtime duty by employees under their supervision and control for which compensatory time off will be granted in lieu of overtime pay in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

Redelegation: This authority may be redelegated by not lower than to Branch Chief or equivalent level. The Commissioner's Chief of Staff, and the Assistant to the Deputy Commissioner may not redelegate this authority.

Source of Authority: Treasury Order No. 102-01 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

This order supersedes that portion of Delegation Order No. 39 (Rev.18), effective April 3, 1991 that concerns overtime.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Leave Without Pay in Excess of One Year (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To approve leave without pay in excess of one year in regulations and policies.

Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

Redelegation: This authority may not be redelegated.

Source of Authority: Treasury Order Number 102-01 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

This order supersedes that portion of Delegation Order No. 104 (Rev.14), effective April 3, 1991, that concerns approval of leave without pay in excess of one year.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Carryover of Annual Leave (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To make determinations that the exigency of the public business is of such importance that scheduled annual leave may not be used by an employee and therefore may be carried over in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

Redelegation: Exigency determinations must not be made by any official whose leave would be affected by the decision. In the event of such conflict, the determinations shall be made at the next higher managerial level. This authority may not be redelegated.

Source of Authority: Treasury Order Number 102-01 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes that portion of Delegation Order No 104 (Rev. 14), effective April 3, 1991, that concerns carryover of annual leave.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Temporary Office Closures and Dismissals (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To close their offices and dismiss employees under their supervision and control from duty without charge to leave or loss of pay for short periods of time (generally not exceeding 3 consecutive work days for a single period of excused absence) in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

If there are two or more Internal Revenue offices in one locality under the jurisdiction of different executives, area managers, or advocates, the affected officials (replacing executives) should coordinate the closings and dismissals. If there is a disagreement between the affected executives, the issues will be referred to the next higher level. The Chief, Headquarters Operations and/or Chief AWSS or Deputy Chief AWSS will coordinate the closings of National Office offices located in the Washington, DC area.

Redelegation: Only the authority to close posts of duty and local offices, foreign posts, and offices in Puerto Rico may be redelegated, but not lower than the official having administrative supervision at such subordinate office.

Source of Authority: Treasury Order Number 102-01 (as revised).

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes that portion of Delegation Order No. 104 (Rev. 14), effective April 3, 1991, that concerns temporary office closures and dismissals.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue