1.2.40  Delegations of Authority for Organization, Finance and Management Activities

Manual Transmittal

June 12, 2014

Purpose

(1) This transmits revised IRM 1.2.40, Servicewide Policies and Authorities, Delegations of Authority for Organization, Finance and Management Activities.

Material Changes

(1) This IRM has been updated to include the following revised delegation order: IRM 1.2.40.46. Delegation Order 1-58 (Rev. 1), Policy and Guidance for Conference Approval, Planning, and Reporting.

(2) The URL for Delegation Orders by Process on the Freedom of Information Act Reading Room web site is updated: http://www.irs.gov/uac/Delegation-Orders-by-Process1.

(3) The URL for Recently Approved Commissioner Delegation Orders on the Freedom of Information Act Reading Room is updated: http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1

(4) IRM 1.2.40.6, Delegation Order 1-5 (Rev. 2), Reimbursement for Actual Expenses has been updated to correct a typo.

Effect on Other Documents

This supersedes IRM 1.2.40 dated December 17, 2012.

Audience

All Divisions and Functions.

Effective Date

(06-12-2014)

Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research

1.2.40.1  (06-12-2014)
Introduction

  1. This transmits revised IRM 1.2.40, Servicewide Policies and Authorities, Delegations of Authority for Organization, Finance and Management Activities. This IRM contains all of the Servicewide Delegation Orders that relate to the IRS' Organization, Finance, and Management.

  2. A complete list of Delegation Orders can be found on the Internal Revenue Service web site, on a page titled Delegation Orders by Process. The URL is http://www.irs.gov/uac/Delegation-Orders-by-Process1.

  3. Any Delegation Orders approved after this revision of IRM 1.2.40 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1. They will remain on the web until the next revision is made to this IRM.

    Note:

    If any Delegation Orders have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

  4. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

    • IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.

1.2.40.2  (10-08-2009)
Delegation Order 1-1 (Rev. 2)

  1. Order of Succession and Designation to Act as Commissioner of Internal Revenue

  2. Authority: To serve as the Commissioner’s first assistant pursuant to 5 USC 3345 - 3349 and 31 CFR Part 18.

  3. Delegated to: Deputy Commissioner for Services and Enforcement.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To perform the functions of the Commissioner of Internal Revenue when the Commissioner, first assistant, or other acting officer designated by the President is unable to perform the functions and duties of the Commissioner's office in the event of an enemy attack on the United States, disability, absence from the main Treasury relocation Site, or vacancy in office, to insure the continuity of the functions of that office.

  6. Delegated to: The following officials in the specific sequence listed.

    1. Deputy Commissioner for Operations Support

    2. Commissioner, Wage and Investment Division

    3. Commissioner, Small Business/Self-Employed Division

    4. Commissioner, Large Business and International Division

    5. Commissioner, Tax Exempt/Government Entities Division

    6. Chief, Criminal Investigation

    7. Chief Technology Officer

    8. Chief Financial Officer

    9. Chief, Agency-Wide Shared Services

    10. Chief IRS Human Capital Officer

    11. Chief, Appeals

    12. Chief, Communications and Liaison

  7. In the absence of all of these officials, the following officials are delegated this authority in the specific sequence listed.

    1. Deputy Commissioner, Wage and Investment Division

    2. Deputy Commissioner, Small Business/Self-Employed Division

  8. Redelegation: This authority may not be redelegated.

  9. Sources of Authority: Treasury Order 150-10, Treasury Order 150-25, 5 USC 3345 - 3349 and 31 CFR Part 18.

  10. This Order supersedes Delegation Order 1–1 (Rev. 1), effective January 25, 2006.

  11. Signed: Douglas H. Shulman, Commissioner of Internal Revenue.

1.2.40.3  (08-29-1996)
Delegation Order 1-2 (formerly DO-12, Rev. 14)

  1. Designation of Acting Supervisory Officials

  2. Authority: To designate acting supervisory officials in the Internal Revenue Service.

  3. Delegated to: All supervisory officials.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order 102–01 and Chapter 250, Human Resources Directorate Manual (formerly the Treasury Personnel Management Manual).

  6. This order supersedes Delegation Order No. 12 (Rev. 13).

  7. Signed: Michael P. Dolan for Margaret M. Richardson, Commissioner

1.2.40.4  (04-07-2003)
Delegation Order 1-3 (formerly DO-19, Rev. 17)

  1. Payment to Employees for Relocation Expenses

  2. Authority: To authorize or approve allowable expenses for transfers and appointment to a new official station under 5 USC Chapter 57, Subchapter II, 41 CFR Chapter 302, and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies and the Director, Policy and Procedures.

  4. Redelegation: Redelegation is authorized to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel, Deputy Division Counsel, and Special Agent In Charge or Assistant Special Agent In Charge.

  5. Source of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803- IRC 7804.

  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 19 (Rev.17), effective April 3, 1991 (as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.5  (01-13-2011)
Delegation Order 1-4 (Rev. 1) (formerly DO-23, Rev. 15)

  1. Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service

  2. Authority:

    1. To consider, ascertain, adjust, determine, compromise, settle, and pay or transmit for payment claims for money damages for injury or loss of property or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Internal Revenue Service pursuant to 28 USC § 2672 (Federal Tort Claims Act).

    2. To consider, ascertain, adjust, and determine claims under 31 USC § 3723 (Small Claims Act), except those claims set forth in the authorities below.

    3. To settle and pay claims made by an employee of the Internal Revenue Service for damage to or loss of personal property incident to the employee’s service pursuant to 31 USC § 3721 (Military Personnel and Civilian Employees’ Claims Act).

  3. Delegated to: IRS Claims Manager.

  4. Redelegation: These authorities may not be redelegated.

  5. Authority: To consider, ascertain, adjust, and determine under 31 USC § 3723 claims for reimbursement of bank charges arising out of erroneous Service levies.

  6. Delegated to: For matters under their responsibility, second level supervisors graded GS-13 or above in all Operating Divisions and the Taxpayer Advocate Service.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To consider, ascertain, adjust, and determine under 31 USC § 3723 claims for reimbursement of bank charges arising out of Direct Debit Installment Agreement processing errors.

  9. Delegated to: For matters under their responsibility, first level supervisors graded GS-10 or above in all Operating Divisions and the Taxpayer Advocate Service.

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To consider, ascertain, adjust, and determine under 31 USC § 3723 claims for bank charges for stopping payment on a check, which the Service lost or misplaced and requested the taxpayer to replace.

  12. Delegated to: For matters under their responsibility, first level supervisors graded GS-10 or above in all Operating Divisions and the Taxpayer Advocate Service.

  13. Redelegation: This authority may not be redelegated.

  14. Sources of Authority: 28 USC § 2672; 31 USC § 3721; 31 USC § 3723; 31 CFR Part 3; Treasury Order 101-15; Treasury Directive 32-13.

  15. 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 1-4 (formerly DO-23, Rev. 15).

  16. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.40.6  (08-14-2012)
Delegation Order 1-5 (Rev. 2)

  1. Reimbursement for Actual Expenses

  2. Authority: To authorize and approve reimbursement for subsistence on an actual expense basis in accordance with the Federal Travel Regulation and IRM 1.32.11, Official IRS City-to-City Travel Guide.

  3. Delegated to: First-Level Executives.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 5 USC 5707 and 41 CFR Chapter 301.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 1-5 (Rev. 1).

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.7  (10-20-2010)
Delegation Order 1-6 (formerly DO-29, Rev. 5)

  1. Certification and Approval of Internal Revenue Collections

  2. Authority:

    1. To designate officers and employees to certify and approve collections to the Department of the Treasury for payment from funds under their jurisdiction.

    2. To revoke the designation of officers and employees to certify such collections.

    3. To certify and notify the Department of the Treasury, Financial Management Service, of the selection and appointment of certifying officers.

  3. Delegated to: Director, Customer Account Services; Submission Processing Field Directors; and Director, Revenue Accounting

  4. Redelegation: These authorities may not be redelegated.

  5. Source of Authority: Treasury Order 150-08

  6. To the extent that previously exercised authority consistent with the order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 29 (Rev. 5).

  7. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support

1.2.40.8  (04-07-2003)
Delegation Order 1-7 (formerly DO-47, Rev. 18)

  1. To Authorize Attendance at Meetings at Government Expense

  2. Authority:

    1. To authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal, or international organizations; Congress; and law enforcement or other groups; and

    2. to authorize or approve attendance of employees at meetings held by employee groups, organizations, or associations.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than manager.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803- IRC 7804 .

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 47 (Rev.18), effective April 3, 1991 (as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.9  (08-16-2011)
Delegation Order 1-8 (formerly DO-48, Rev. 15)

  1. Approval of Foreign Travel

  2. Authority: To grant permission to travel outside the United States and its territories and possessions (Alaska, Hawaii, Commonwealths of Puerto Rico, Guam, and the Northern Mariana Islands). This includes travel incident to changes in official station in accordance with the Federal Travel Regulation and IRM 1.32.1, Official IRS Travel Guide.

  3. Delegated to: Manager, International Meetings, Travel, and Visitors Programs (Large Business and International)

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve travel authorizations, advances, and vouchers for travel outside the United States and its territories and possessions, including travel incident to changes in official station, in accordance with the Federal Travel Regulation and IRM 1.32.1, Official IRS Travel Guide.

  6. Delegated to: Managers.

  7. Redelegation: This authority may be redelegated to a level no lower than management officials.

  8. Sources of Authority: 5 USC 5707, and the Federal Travel Regulation.

  9. 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 48 (Rev. 15).

  10. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.10  (11-28-2011)
Delegation Order 1-10 (Rev. 1) (formerly DO-1-36)

  1. Invitational Travel

  2. Authority: 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 for:

    1. Individuals either not employed or employed intermittently in the Government as consultants or experts and paid on a daily basis when actually employed.

    2. Individuals serving without pay or at a rate of $1 per year when acting in a capacity that is directly related to or in connection with official activities of the Government.

  3. Delegated to:

    • Chiefs

    • Associate Chief Counsel (Finance and Management)

    • Deputy Chiefs Deputy Division Commissioners

    • Deputy National Taxpayer Advocate

    • Directors reporting directly to the IRS Commissioner or Deputy Commissioners

    • IRS Human Capital Officer

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 41 CFR Chapter 301, 41 CFR Part 300-3, 5 USC 5703, and 5 USC 5707.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 74 (Rev.5), effective May 25, 1988, and Delegation Order 1-36, effective April 7, 2003..

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support.

1.2.40.11  (12-01-2010)
Delegation Order 1-11 (formerly DO-76, Rev 4)

  1. Signing Reports on Budget Status Required by Office of Management and Budget Circular A-11

  2. Authority: To sign reports on budget status required by Office of Management and Budget Circular A-11, Preparation, Submission and Execution of the Budget.

  3. Delegated to: Associate Chief Financial Officer for Corporate Budget, Associate Chief Financial Officer for Internal Financial Management, and Associate Chief Financial Officer for Revenue Financial Management.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 102-13

  6. To the extent that the authority previously exercised consistent with order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 76, dated January 20, 1995.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.12  (04-03-1991)
Delegation Order 1-13 (formerly DO-100, Rev. 11)

  1. Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority to furnish information on a reimbursable basis, provided by 26 USC 6108 and delegated to the Commissioner of Internal Revenue by Treasury Order 150–10, is hereby redelegated to the Assistant Commissioner (Returns Processing). Upon written request of any person and agreement by such person to pay the cost of the work or services to be performed, the Assistant Commissioner (Returns Processing) is authorized to provide special statistical studies and compilations involving return information (as defined in 26 USC 6103(b)(2)). No publication or disclosure of statistics or other information authorized under this delegation shall permit the disclosure of any information that would be associated with or otherwise identify, directly or indirectly, a particular taxpayer.

    Note:

    This authority is also delegated to the Director, Statistics of Income, Chief, Criminal Investigation and Chief, Appeals.

  3. This authority may not be redelegated below the level of Division Director.

  4. The authority to enter into contracts to furnish information on a reimbursable basis under 26 USC 6103, and delegated to the Commissioner of Internal Revenue by Treasury Order 150–10, is hereby redelegated to the Chief Inspector and all Assistant Commissioners. Upon written request by any person and agreement by such person to pay the cost of work to be performed, the Chief Inspector or the Assistant Commissioner having functional responsibility over the resources to be utilized in filling this request may authorize the providing of services or the furnishing of return and return information upon determination by the Commissioner or his/her delegate that information to be furnished is disclosable under 26 USC 6103. Any return or return information (as defined in 26 USC 6103(b)(1) and (2)) provided under this paragraph is subject to disclosure laws, regulations, and internal operating instructions covering 26 USC 6103. Joint authorization may be appropriate if filling the request requires utilization of resources in more than one functional area.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; equivalent-level Director of Strategy, Research and Program Planning; or equivalent position under the jurisdiction of the Division Commissioner.

  5. This authority may not be redelegated below the level of Division Director or equivalent level position.

  6. The authority delegated to the Commissioner of Internal Revenue by 26 CFR 301.7516–1 is hereby redelegated to the Assistant Commissioner (International); Chief Inspector; Regional Commissioners; District, Service Center and Austin Compliance Center Directors; and/or, Directors, Detroit and Martinsburg Computing Centers, within their discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, and the District of Columbia to training courses conducted by the Internal Revenue Service and to authorize that they be supplied with texts and other training aids.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners, Division and Deputy Division Commissioners; Chiefs; Deputy Chiefs; Directors reporting to Assistant Deputy Commissioners, Division Commissioners and Chiefs; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Field; Directors, Computing Centers; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Area Advocates.

  7. The authority to admit officials of foreign governments to training courses conducted by IRS and to authorize that they be supplied with texts and other training aids is hereby redelegated to the Assistant Commissioner (International).

    Note:

    This authority is also redelegated to Director, International.

  8. The Chief Inspector or the Assistant Commissioner having functional responsibility over the resources to be utilized in filling such requests may require payment of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to request from the party or parties making such requests.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Chiefs; Deputy Chiefs; Directors reporting to Chiefs and Assistant Deputy Commissioners, Division Commissioners; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and Area Advocates.

  9. This authority may not be redelegated.

  10. Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Order No.150–10, there is hereby delegated to the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissioner the authority to enter into interagency agreements with federal and state agencies. This authority only applies to agreements that are necessary to promote more effective coordination and exchange of information on employee plans and exempt organizations described in section 501(a) of the Internal Revenue Code and political organizations described in section 527 of the Internal Revenue Code. Any agreement entered into under this paragraph (4) must comply with the requirements of Code section 6103 and the regulations thereunder. To the extent that an interagency agreement under this paragraph is issued under the authority of the Economy Act (31 U.S.C. 1535), such agreement may only be executed after a Determination and Findings is authorized by the Assistant Commissioner (Human Resources and Support) and/or Chief, Management and Finance. This authority may not be further redelegated.

  11. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 100 (Rev. 10), effective April 4, 1990, is superseded.

  12. Signed: John D. Johnson, Chief Financial Officer

1.2.40.13  (05-11-2007)
Delegation Order 1-14 (Formerly DO-106, Rev. 16)

  1. Delegation of Procurement Authority

  2. Authority: To enter into, make determinations and decisions, and take other actions with respect to purchases, contracts, leases, and other contractual procurement transactions; designate persons qualified in procurement matters as contracting officers; establish clear lines of contracting authority; maintain high qualification standards for procurement personnel; and perform all other delegated functions described in Treasury Directive 12–11.

  3. Delegated to: Director, Procurement

  4. Redelegation: This authority may be redelegated to officers and employees of the IRS, except that the authority of Treasury Directive 12–11, paragraphs 1.a.(2) and 1.a.(3) may be redelegated only to personnel meeting the requisite qualification standards to serve as Contracting Officers for the United States for the type and complexity of procurement actions specified.

  5. Sources of Authority: Treasury Directive 12–11, Procurement Authority, and Treasury Directive 76-02, Use of Procurement Authority.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 106 (Rev. 16).

  7. Signed: Linda E. Stiff for Mark W. Everson, Commissioner of Internal Revenue

1.2.40.14  (02-19-2010)
Delegation Order 1-15 (Rev. 1)

  1. Waiving Claims Against Current or Former Employees for Erroneous Payments

  2. Authority: To waive or deny, in whole or in part, a claim of the United States against a current or former employee for erroneous payment of pay and allowances aggregating less than $15,000 per claim. This authority does not apply to claims against a current or former employee for erroneous payment of travel, transportation and relocation expenses.

  3. Delegated to:

    1. Director, Employee Support Services (Agency-Wide Shared Services) for payments to employees, except Chief Counsel employees; and

    2. Associate Chief Counsel (Finance and Management) for payments to Chief Counsel employees.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To grant or deny, in whole or in part, the appeal of a denial of a request for waiver of a claim of the United States against a current or former employee for erroneous payment of pay and allowances aggregating less than $15,000 per claim. This authority does not apply to appeals of a denial of a request for waivers of claims against a current or former employee for erroneous payment of travel, transportation and relocation expenses.

  6. Delegated to:

    1. Director, Workforce Progression and Management (Human Capital Office) for payments to employees, except Chief Counsel employees; and

    2. Deputy Chief Counsel (Operations) for payments to Chief Counsel employees.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To waive or deny, in whole or in part, a claim of the United States against a current or former employee for erroneous payment of travel, transportation, and relocation expenses and allowances aggregating less than $7,500 per claim.

  9. Delegated to: Deputy Chief Financial Officer.

  10. Redelegation: This authority may not be redelegated.

  11. Sources of Authority: Treasury Directive 34–01; March 17, 2009, Memorandum from the Department of the Treasury Deputy Assistant Secretary for Human Resources and Chief Human Capital Officer to the IRS Commissioner.

  12. 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 1-15.

  13. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support

1.2.40.15  (03-23-2011)
Delegation Order 1-16 (formerly DO-111, Rev. 13)

  1. Agency Collection Action

  2. Authority:

    1. 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, or other damages arising from tortious acts against the Service up to and including $1,500, excluding interest and costs, arising out of field activities.

    2. 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, or other damages arising from tortious acts against the Service greater than $1,500 up to and including $25,000, excluding interest and costs, arising out of field activities, with the approval of the Area Counsel, General Legal Services (GLS).

    3. To suspend collection activity on each claim of the United States up to and including $5,000, excluding interest and costs.

    Note:

    If the principal amount of the debt exceeds $25,000, the Director, Real Estate and Facilities Management (AWSS), and the Director, Finance (Criminal Investigation), must refer the debt to the Associate Chief Financial Officer for Internal Financial Management for concurrence to compromise, suspend or terminate.

  3. Delegated to:

    • Director, Real Estate and Facilities Management (AWSS)

    • Director, Finance (Criminal Investigation)

  4. Redelegation: This authority may not be redelegated.

  5. Authority:

    1. To collect claims of the United States and to compromise or terminate collection activity on each claim arising from breach of contract cases up to and including $1,500, excluding interest and costs.

    2. To collect claims of the United States and to compromise or terminate collection activity on each claim arising from breach of contract cases greater than $1,500 up to and including $5,000, excluding interest and costs, with the approval of the Chief, Public Contracts and Technology Law Branch, GLS.

    3. To suspend collection activity on each claim of the United States up to and including $5,000, excluding interest and costs.

    Note:

    If the principal amount of the debt exceeds $5,000, the Director, Procurement (AWSS), must refer the debt to the Associate Chief Financial Officer for Internal Financial Management for concurrence to compromise, suspend or terminate.

  6. Delegated to: Director, Procurement (AWSS).

  7. Redelegation: This authority may not be redelegated.

  8. Authority:

    1. To collect claims of the United States and to compromise or terminate collection activity on each claim for damage to, or loss of, Government property or other damages arising from tortious acts against the Service up to and including $1,500, excluding interest and costs.

    2. To collect claims of the United States and to compromise or terminate collection activity on each claim for damage to, or loss of, Government property or other damages arising from tortious acts against the Service greater than $1,500 up to and including $100,000, excluding interest and costs, with the approval of the Chief, Claims, Labor and Personnel Law Branch, GLS.

    3. To suspend collection activity on each claim of the United States up to and including $100,000, excluding interest and costs.

    Note:

    If the principal amount of the debt exceeds $100,000, the Chief Financial Officer with the recommendation of the Chief Counsel, must refer the debt to the Department of Justice for concurrence to compromise, suspend or terminate.

  9. Delegated to: IRS Claims Manager, GLS

  10. Redelegation: This authority may not be redelegated.

  11. Authority:

    1. To collect claims of the United States and to compromise or terminate collection activity on each claim related to employee clearance and employee indebtedness including claims arising from payroll/personnel processing through the Treasury Integrated Management Information System (TIMIS) up to and including $1,500, excluding interest and costs.

    2. To collect claims of the United States and to compromise or terminate collection activity on each claim related to employee clearance and employee indebtedness including claims arising from payroll/personnel processing through the Treasury Integrated Management Information System (TIMIS) greater than $1,500 up to and including $100,000, excluding interest and costs, with the approval of the Associate Chief Counsel, GLS.

    3. To suspend collection activity on each claim of the United States up to and including $100,000, excluding interest and costs.

    Note:

    If the principal amount of the debt exceeds $100,000, the Chief Financial Officer with the recommendation of the Chief Counsel (or Chief Counsel’s designee), must refer the debt to the Department of Justice for concurrence to compromise, suspend or terminate.

  12. Delegated to:

    • Associate Chief Counsel (Finance and Management) for Chief Counsel National Office employees and field attorneys

    • Director, Employee Support Services (AWSS) for IRS employees, excluding Chief Counsel National Office employees and field attorneys

  13. Redelegation: This authority may not be redelegated.

  14. Authority: To collect claims of the United States and to compromise or terminate collection activity on each claim arising from grant and loan activities, cooperative agreements, financial contracts, overpayments, advances, employee benefit programs such as the Tuition Assistance Program, administrative actions such as fines, fees, and penalties, and other programs and activities not otherwise identified in this delegation order, up to and including $100, excluding interest and costs.

  15. Delegated to: Chief, Accounts Payable & Funds Management Branch, Beckley Finance Center and Chief, Administrative Accounting Branch, Beckley Finance Center

  16. Redelegation: This authority may not be redelegated.

  17. Authority: To collect claims of the United States and to compromise or terminate collection activity on each claim arising from grant and loan activities, cooperative agreements, financial contracts, overpayments, advances, employee benefit programs such as the Tuition Assistance Program, administrative actions such as fines, fees, and penalties, and other programs and activities not otherwise identified in this delegation order, up to and including $1,500, excluding interest and costs.

  18. Delegated to: Director, Beckley Finance Center

  19. Redelegation: This authority may not be redelegated.

  20. Authority:

    1. To collect claims of the United States and to compromise or terminate collection activity on each claim arising from grant and loan activities, cooperative agreements, financial contracts, overpayments, advances, employee benefit programs such as the Tuition Assistance Program, administrative actions such as fines, fees, and penalties, and other programs and activities not otherwise identified in this delegation order, greater than $1,500 up to and including $100,000, excluding interest and costs, with the approval of the Associate Chief Counsel, GLS.

    2. To suspend collection activity on each claim of the United States up to and including $100,000, excluding interest and costs.

    Note:

    If the principal amount of the debt exceeds $100,000, the Chief Financial Officer with the recommendation of the Chief Counsel (or Chief Counsel’s designee), must refer the debt to the Department of Justice for concurrence to compromise, suspend or terminate.

  21. Delegated to: Associate Chief Financial Officer for Internal Financial Management

  22. Redelegation: This authority may not be redelegated.

  23. Source of Authority: Treasury Directive 34–02

  24. This order does not apply to debts arising under the Internal Revenue Code, the Social Security Act, the tariff laws of the United States, debts owed by State or local governments, debts arising between Federal agencies, credit of tax collections against federal depositaries, or any claim where there is an indication of fraud or misrepresentation on the part of the debtor.

  25. 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 111 (Rev. 13).

  26. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.16  (10-20-2010)
Delegation Order 1-17 (formerly DO-115, Rev. 10)

  1. Audit and Settlement of Accountable Officer’s Accounts – Revenue Accounting and Submission Processing

  2. Authority: To resolve requests for relief of irregularities in the accounts of accountable officers relating to public funds involving a minor loss. Minor losses associated with this delegation order are as follows:

    1. Physical loss or deficiency of funds less than $10,000;

      Note:

      The $10,000 limitation applies to single incidents, or the total of similar incidents which occur about the same time, and involve the same accountable officer.

    2. Certain check and electronic payment losses less than $10,000.

    3. Other improper or erroneous payments of $1,000 or less.

  3. Delegated to: Director, Submission Processing, Wage and Investment Division and the Director, Customer Account Services, Small Business/Self-Employed Division for their jurisdictions.

    Note:

    Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 or other disqualifying condition under 5 C.F.R. Part 2635 Subpart E, the action should be taken by the delegate’s superior.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 32–04.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 115 (Rev. 10).

  7. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support

1.2.40.17  (10-20-2010)
Delegation Order 1-18 (formerly D0-125, Rev. 5, DO-185, Rev. 1 and DO-235, Rev. 1)

  1. Settlement of Accounts and Relief of Accountable Officers - Administrative Accounts

  2. Authority: To resolve requests for relief of irregularities in the accounts of accountable officers relating to public funds involving a minor loss. Minor losses associated with this delegation order are as follows:

    1. a. Physical loss or deficiency of funds less than $10,000;

      Note:

      The $10,000 limitation applies to single incidents, or the total of similar incidents which occur about the same time, and involve the same accountable officer.

    2. Certain accountable check and electronic payment losses less than $10,000.

    3. Other improper or erroneous payments of $1,000 or less.

  3. Delegated to: Director, Financial Management Policy

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To issue an advance decision to a requesting accountable officer pertaining to a voucher presented for certification or payment in a matter with considerable potential to involve a minor loss.

  6. Delegated to: Director, Financial Management Policy

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To refer to the Department of the Treasury’s Deputy Chief Financial Officer a request for relief of irregularities in the accounts of accountable officers relating to public funds in cases involving a major loss.

    Note:

    A major loss is any loss of public funds that does not qualify as a minor loss.

  9. Delegated to: Chief Financial Officer

  10. Redelegation: This authority may not be redelegated.

  11. Authority: To refer to the Department of the Treasury’s Deputy Chief Financial Officer a request from an accountable officer for an advance decision pertaining to voucher presented for certification or payment in a matter with considerable potential to involve a major loss.

  12. Delegated to: Chief Financial Officer

  13. Redelegation: This authority may not be redelegated.

  14. Source of Authority: Treasury Directive 32-04.

  15. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Orders 125 (Rev. 5), 185 (Rev. 1) and 235 (Rev. 1).

  16. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support

1.2.40.18  (05-25-2001)
Delegation Order 1-20 (formerly DO-152, Rev. 4)

  1. Collections from Employees of the Internal Revenue Service

  2. Authority: To issue a notice and demand for payment of any funds due the United States from any employee of the Internal Revenue Service who fails to account for and pay over any amount of money or property collected or received by them in connection with Internal Revenue Laws. If payment is not received within the time limit prescribed by the notice and demand, the unpaid amount is deemed assessed as of the date of the notice and appropriate action will be taken as required by subsection 7804(c) of the Internal Revenue Code.

  3. Delegated to: Submission Processing Field Directors. Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 (including potential liability for a loss or shortage) or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 150-15

  6. To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. Delegation Order No. 152 (Rev. 3), effective October 4,1990 (as amended) is superseded.

  7. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.19  (10-02-2003)
Delegation Order 1-21 (formerly DO-188, Rev. 5)

  1. Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a)

  2. Authority: To make written determinations under 18 U.S.C. subsection 208(b)(1) that the financial interest of an employee is not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such employee if the employee participates personally and substantially in a matter in which the employee has a financial interest. Such determinations may be made only with the coordination and affirmative legal opinion of the Deputy Ethics Official or delegate, who is responsible for assuring compliance with the waiver procedures at 5 C.F.R. Part 2640 (Subpart C).

  3. Delegated To: Division Commissioners, Chiefs, and Directors (and their Deputies), including the National Taxpayer Advocate, who report directly to the Commissioner or a Deputy Commissioner, for employees under their supervision and control. Unless prohibited by these officials in writing, or subject to such restrictions as they state in writing, this authority is also delegated to the officials listed in the chart below (for employees under their supervision and control).

    AP Appeals Directors
    CL Privacy Advocate and Directors, Offices of: Communications; Governmental Liaison and Disclosure; National Public Liaison; and Legislative Affairs.
    EEO No additional delegates. Approval authority may be exercised by the Deputy Chief, Equal Employment Opportunity and Diversity
    RAS No additional delegates. Approval authority to be exercised by the Director, Office of Research, Analysis and Statistics
    TA Taxpayer Advocate Service Directors
    OS:A No additional delegates. Approval authority to be exercised by Deputy Chief, AWSS.
    OS:CFO No additional delegates. Approval authority may be exercised by Deputy CFO.
    OS:HC No additional delegates. Approval authority may be exercised by Deputy CHCO.
    OS:CIO Chief, Information Technology Services and Directors reporting directly to that official; Associate and Deputy Associate Commissioners, Business Systems Modernization; Chief, Security Services; and SES officials within the Office of the Chief Information Officer.
    OS:MA No additional delegates. Approval authority may be exercised by the Chief, Mission Assurance or his or her Deputy.
    SE:OTAC No additional delegates. Approval authority may be exercised by the Deputy Director, Tax Administration Coordination.
    SE:OPR No additional delegates. Approval authority may be exercised by the Deputy Director, Office of Professional Responsibility.
    SE:CI Director, Strategy; Director, Operations Policy & Support; Area Directors; Director, Refund Crimes
    SE:LM Division Headquarters Directors; Director, International; Director, Field Specialists; Industry Directors; Directors Field Operations
    SE:S Division Headquarters Directors; Director, TEC; Director, CAS; Director, Accounts Management; Accounts Management Field Directors; Director, Compliance; Compliance Area Directors; Director, Compliance Services; Directors reporting directly to the Director, Compliance Services; Director, Compliance Policy; Directors reporting directly to the Director, Compliance Policy.
    SE:T Director, Employee Plans; Director, EP Rulings and Agreements; Director, EP Examination; Director, Exempt Organizations; Director, EO Rulings and Agreements; Director, EO Examination; Director, Government Entities; Director, Customer Account Services
    SE:W&I Division Headquarters Directors; Directors of CARE, CAS, and Compliance; Field Directors for Submission Processing, Accounts Management, and Compliance Services; Director, Media & Publications; Director, SPEC; Director, Field Assistance; Directors, Field Assistance Areas; Director, Submission Processing; Director, Accounts Management; Director, Compliance Services
  4. Redelegation: Division Commissioners, Chiefs, and Directors (including the National Taxpayer Advocate), who report directly to the Commissioner or a Deputy Commissioner, and their Deputies may redelegate the authority delegated in the paragraph above. Such redelegations may only be made to SES officials and without authority for further redelegation.

  5. Sources of Authority: 18 USC 208(b)(1), IRC Section 7804 , and Treasury Order 102-01.

  6. This Order supersedes Delegation Order No. 188 (Rev. 5). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: John Dalrymple, Deputy Commissioner for Operations Support

1.2.40.20  (02-01-2001)
Delegation Order 1-22 (formerly DO-189, Rev. 6)

  1. Authority to Authorize Travel Not at Government Expense

  2. Authority: To approve travel of Chief Counsel employees within the geographic limits of the General Travel Order for purposes of participating in or attending tax forums and continuing professional education programs where reasonable expenses for travel, lodging, and meals are to be paid or reimbursed by any state, county, or municipal agency or by an organization which has been declared to be tax exempt under section 501(c)(3) of the Internal Revenue Code pursuant to 5 USC 4111 and 5 CFR Part 410. Travel will not be authorized where reimbursements or payments would be made by a tax exempt organization in litigation with the agency.

  3. Delegated to: Chief Counsel, Division Counsel and Associate Chief Counsel

  4. Redelegation: This authority may be redelegated no lower than to Assistants Chief Counsel and Associate Area Counsel.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, IRC 7803-7804, 18 USC 209(a), 5 CFR 2635.204(l).

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

  7. This order supersedes Delegation Order 189 (Rev. 5), effective April 3, 1991 (as amended November 24, 1999).

  8. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.21  (11-08-2000)
Delegation Order 1-23 (formerly DO-193, Rev. 6)

  1. Authorization to Perform Functions of the Commissioner

  2. Authority: To perform any function the Commissioner is authorized to perform.

  3. Delegated to: Deputy Commissioner.

  4. Authority: To perform those functions the Commissioner is authorized to perform which arise out of, relate to, or concern the respective activities or functions administered by the delegated officials. Each of these officials will exercise this authority in his or her own capacity and under his or her own title and is responsible for referring matters to the Commissioner for action when appropriate.

  5. Delegated to: Assistant Deputy Commissioners, Division Commissioners and Chiefs.

  6. Redelegation: The authority in this order may not be redelegated.

  7. Authority: To take actions previously delegated to District Directors, Regional Commissioners, Directors of Service Centers, and Assistant Commissioners by Treasury Regulations, Treasury Decisions, or Revenue Procedures for matters under their jurisdiction or cases under their responsibility; and to delegate same to officers and persons under their supervision, except where prohibited by law or where inconsistent with delegations reprinted in IRM 1.2, Section 2.

  8. Delegated to: Assistant Deputy Commissioners, Division Commissioners; Chiefs; and Directors, Submission Processing Field, Compliance Services Field, and Accounts Management Field.

  9. Redelegation: The officials identified in paragraph 8 may redelegate the authority provided in paragraph 7 as to matters under their jurisdiction and cases under their responsibility.

  10. Source of Authority: Treasury Order No. 150-10; Treas. Reg. 301.7701-9; IRC § 7701(a) .

  11. 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. 193 (Rev. 5), effective August 29, 1996 (as amended November 24, 1999).

  12. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.40.22  (05-02-2011)
Delegation Order 1-24 (formerly DO-202, Rev. 3)

  1. Appointment of Custodian to Evaluate Foreign Gifts, Decorations and Unconditional (In-Kind) Gifts

  2. Authority: 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.

  3. Delegated to: Territory Managers, Real Estate and Facilities Management Division, Agency-Wide Shared Services.

  4. Redelegation: This authority may not be redelegated.

  5. Source(s) of Authority: 5 USC 7342; 31 USC 321(d); Treasury Directive 61-04

  6. 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. 202 (Rev. 3).

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.23  (08-20-2003)
Delegation Order 1-25 (formerly DO-229, Rev. 3)

  1. Termination of Collection Action against Federal Depositaries

  2. Authority: To compromise, suspend, or terminate collection action on debt claims against Federal depositaries for deposit credit of tax collections that amount to more than $1,500 but no more than $100,000, exclusive of interest and penalties, upon written recommendation of Chief Counsel or Chief Counsel’s designee, and to take appropriate action on such claims up to $1,500 without the recommendation of Chief Counsel. This authority only refers to claims of deposit credit due for tax collections presented by Submission Processing Centers to their respective Federal Depositaries, and does not apply to any claim where there is an indication of fraud or misrepresentation on the part of the debtor, nor does it apply to any other claims. Other orders delegate the authority to terminate collection on all other claims.

  3. Delegated to: Directors, Submission Processing, Wage and Investment, and Deputy Director, Submission Processing, Small Business/Self-Employed Division for their jurisdictions. Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 34-02.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 229 (Rev.3) effective April 9, 1999.

  7. Signed: Bob Wenzel, Deputy Commissioner for Services and Enforcement.

1.2.40.24  (01-23-2009)
Delegation Order 1-26 (formerly DO-230, Rev. 2)

  1. Authority to Establish Depositary Accounts

  2. Authority: To establish depositary accounts at financial institutions for Criminal Investigation Investigative Imprest Funds.

  3. Delegated to: Director, Beckley Finance Center.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 31 USC § 3321; Financial Management Service Policy Directive, Financial Management Service Imprest Fund Policy Statement; and Treasury Financial Manual, Volume 1, Part 5, Chapter 4100.

  6. 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 230 (Rev. 2).

  7. Signed: James P. Falcone, Acting Deputy Commissioner for Operations Support

1.2.40.25  (12-01-2010)
Delegation Order 1-28 (formerly DO-242, Rev. 1)

  1. Signing Apportionment Document Required by Office of Management and Budget Circular A-11

  2. Authority: To sign reports on budget status required by Office of Management and Budget Circular A-11, Preparation, Submission and Execution of the Budget.

  3. Delegated to: Associate Chief Financial Officer for Corporate Budget

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 102-13

  6. To the extent that the authority previously exercised consistent with order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 242 (Rev. 1), dated December 1, 1994.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.26  (09-19-2012)
Delegation Order 1-29 (Rev. 1)

  1. Interagency Reimbursement Agreements with State Department for On-Site Support of Overseas Offices of the Deputy Commissioner (International)

  2. Authority: To enter into interagency reimbursement agreements with the Department of State. This only applies to agreements that are necessary for the proper support of overseas offices of the Deputy Commissioner (International).

  3. Delegated to: Deputy Commissioner (International), Large Business and International Division.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority:Treasury Order No. 150-10.

  6. To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-34.

  7. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

1.2.40.27  (09-22-2011)
Delegation Order 1-30 (Rev. 1)

  1. Authorization and Approval of Official Travel within the United States

  2. Authority: To authorize and approve official travel, (including travel authorizations, travel advances, travel vouchers, and travel and transportation payments for emergency purposes) for travel within the United States and its territories and possessions, in accordance with the Federal Travel Regulation, IRM 1.32.1, Official IRS Travel Guide, and the IRS relocation guidance.

  3. Delegated to:Managers.

  4. Redelegation: This authority may be redelegated to a level no lower than management officials.

  5. Sources of Authority: 5 USC 5707

  6. 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 Orders 1-30 and 1-33 (New).

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.28  (05-15-2012)
Delegation Order 1-31 (Rev. 1)

  1. Authorization and Approval of Tour Renewal Agreement Travel

  2. Authority: To authorize and approve the tour renewal agreement for employees to remain overseas for an additional two years tour of duty in accordance with the Federal Travel Regulations and the IRS relocation guidance.

  3. Delegated to: Director, Office of Strategy and Finance (Agency-Wide Shared Services)
    Director, Financial Management Services (Chief Technology Officer)
    Deputy Associate Chief Counsel (Finance and Management) Director, Finance and Education (Communications and Liaison)
    Director of Finance (Appeals)
    Director of Finance (Criminal Investigation)
    Director of Finance (Tax Exempt and Government Entities)
    Director, Management and Finance (Large Business and International)
    Director, Strategy and Finance (Wage and Investment)
    Director, Strategy and Finance (Small Business/Self-Employed)

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To authorize and approve tour renewal travel expenses for employees who are between overseas tours of duty in accordance with the Federal Travel Regulation; IRM 1.32.1, Official IRS Local Travel Guide; IRM 1.32.11, Official IRS City-to-City Travel Guide; and the IRS relocation guidance.

  6. Delegated to: Managers.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority:5 USC § 5728 and 41 CFR Part 302-3.

  9. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 1-31 (New).

  10. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.29  (06-14-2011)
Delegation Order 1-32 (Rev. 1)

  1. Allowances for Transportation and Emergency Storage of a Privately Owned Vehicle

  2. Authority: To authorize and approve transportation and emergency storage of a privately owned vehicle to or from an official station outside the continental United States in accordance with the Federal Travel Regulation and the IRS relocation guidance.

  3. Delegated to: This authority is delegated to the following officials:

    • Deputy Chiefs

    • Deputy Division Commissioners

    • Deputy National Taxpayer Advocate

    • Deputy Associate Chief Counsel (Finance & Management)

    • Director, Real Estate and Facilities Management

    • Executive Director, Equity, Diversity and Inclusion

    • Chief Technology Officer

    • Director, Office of Professional Responsibility

    • Director, Office of Research, Analysis and Statistics

    • Director, Office of Return Preparer

    • Director, Privacy, Information Protection and Data Security

    • Director, Whistleblower Office

    • IRS Human Capital Officer

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 41 CFR Part 302-9 and 5 USC 5726.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 1-32.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.30  (06-12-2012)
Delegation Order 1-34 (Rev. 1)

  1. Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees

  2. Authority: To authorize payment of transportation and travel expenses for threatened law enforcement and investigative employees and members of their immediate families under circumstances and conditions covered by the Federal Travel Regulation; IRM 1.32.1, Official IRS Travel Guide,and IRM 1.32.11, Official IRS City-to-City Travel Guide.

  3. Delegated to: Criminal Investigation Managers.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 5 USC 5706a.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 1-34 (New), effective April 7, 2003.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support.

1.2.40.31  (06-05-2012)
Delegation Order 1-35 (Rev. 2)

  1. Authority to Approve the Use of Non-Contract Air Carriers

  2. Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified in accordance with the Federal Travel Regulation and IRM 1.32.11, Official IRS City-to-City Travel Guide.

  3. Delegated to: Managers.

  4. Redelegation: This authority may be redelegated to a level no lower than management officials.

  5. Sources of Authority: 5 USC 5707; Federal Travel Regulation.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 1-35 (Rev. 1), effective June 19, 2008.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support.

1.2.40.32  (07-21-2003)
Delegation Order 1-37 (formerly DO-201)

  1. Authority to Certify Destruction of IRS Records for Court Purposes

    Note:

    This order reinstates and revises former Delegation Order 201 revoked March 18, 1997.

  2. Authority: With telephone verification, to certify that a particular accession of IRS records has been destroyed.

  3. Delegated to:

    • IRS Records Officer

    • AWSS Records Managers

  4. Redelgation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 301.7622-1

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

  7. Signed: John Dalrymple, Deputy Commissioner for Operations Support.

1.2.40.33  (06-15-2011)
Delegation Order 1-40 (Rev. 1)

  1. Approval of Personal Funds Used to Purchase Common Carrier Transportation Over $100

  2. Authority: To authorize and approve the use of personal funds for purchases over $100 for common carrier transportation for IRS employees and invitational travelers in accordance with the Federal Travel Regulation and IRM 1.32.1, Official IRS Travel Guide.

  3. Delegated to:

    • Chiefs and Directors reporting to IRS Commissioner or IRS Deputy Commissioners

    • Deputy Associate Chief Counsel (Finance and Management)

    • Deputy Division Commissioners

    • IRS Human Capital Officer

    • National Taxpayer Advocate

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 41 CFR, Federal Travel Regulation, Part 301-51 and Part 301-72.

  6. To the extent that the authority previously exercised consistent with the order may require ratification, is hereby approved and ratified. This order supersedes Delegation Order 1-40.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.34  (06-01-2010)
Delegation Order 1-41 (formerly DO-28, Rev. 11)

  1. Designation of Officers and Employees as Authorized Certifying Officers

  2. Authority:

    1. To designate officers and employees to certify vouchers to the Department of the Treasury for payment from funds under their jurisdiction.

    2. To revoke the designation of officers and employees to certify such vouchers.

    3. To certify and notify the Department of the Treasury, Financial Management Service, of the selection and appointment of certifying officers.

  3. Delegated to: Director, Beckley Finance Center and Chief, Revenue Systems and Analysis

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 101-12.

  6. To the extent that the authority previously exercised consistent with the order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 28 (Rev. 11).

  7. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support

1.2.40.35  (05-01-2012)
Delegation Order 1-43, Rev. 1

  1. Authority to Establish Travel and Relocation Regulations and Allowances

  2. Authority: To establish standards, requirements, guidelines, and allowances for temporary duty and relocation travel incident to official business for the IRS.

  3. Delegated to: Associate Chief Financial Officer for Internal Financial Management and Director, Financial Management Policy.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 41 CFR Chapter 301.

  6. 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 1-43.

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.36  (04-17-2008)
Delegation Order 1-44 (formally DO 187, Rev. 4)

  1. Investigative Imprest Funds

  2. Authority To:

    1. Determine the need for investigative imprest funds.

    2. Determine the location where the imprest funds are required.

    3. Request the designation of officers and employees to serve as imprest fund cashiers.

    4. Request the revocation of designated imprest fund cashiers.

    5. Request the amount of advance to be carried by each imprest fund cashier.

    Note:

    The imprest fund may be established for investigative purposes only.

  3. Delegated To: Deputy Director, Strategy (Criminal Investigation)

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 101-02

  6. 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. 187 (Rev. 4).

  7. Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

1.2.40.37  (11-14-2006)
Delegation Order 1-45 (formerly DO 207, Rev 3)

  1. Requests for Space and Occupancy Agreement

  2. Authority: To approve and sign REFM Requests for Space (REFM-81) and Occupancy Agreements

  3. Delegated to: Director, Real Estate and Facilities Management

  4. Redelegation: This authority may be redelegated not lower than the:

    1. Real Estate Management Analyst level

    2. Territory Manager level

  5. Sources of Authority: Treasury Department Order 150-10

  6. 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. 207 (Rev 3).

  7. Signed: John M. Dalrymple, Deputy Commissioner for Operations Support

1.2.40.38  (02-21-2012)
Delegation Order 1- 48 (New)

  1. Effective: February 21, 2012 Approval of Business-Class Travel

  2. Authority: To authorize and approve business-class travel accommodations in accordance with the Federal Travel Regulation and IRM 1.32.11, Official IRS City-to-City Travel Guide.

  3. Delegated to: Chief Financial Officer.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 74-13.

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

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.39  (06-01-2010)
Delegation Order 1-49

  1. Exemption to Travel Card Mandatory Use Policy

  2. Authority: To authorize exemption from the mandatory use of the Government Travel Charge Card for official travel-related expenses.

  3. Delegated to:Associate Director, Employee Support Services, Credit Card Services Branch.

    Note:

    The above authority does not include the authority to approve requests for exemptions for international travelers, which remains with the International Travel Office, Large Business and International.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Pub. Law 105-264; Federal Travel Regulation §301-51.3 and §301-70.701.

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

  7. Signed: Mark Ernst, Deputy Commissioner for Operations Support

1.2.40.40  (04-18-2011)
Delegation Order 1-50 (formerly DO-46, Rev. 6)

  1. Servicewide Records Management

  2. Authority: To serve as the IRS’ Federal Records Management Officer.

  3. Delegated to: Chief, Records and Information Management, Real Estate and Facilities Management Division, Agency-Wide Shared Services.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To direct and conduct the agency’s records management program, including the disposition of agency records in accordance with disposition instructions issued by NARA.

  6. Delegated to: Chief, Records and Information Management, Real Estate and Facilities Management Division, Agency-Wide Shared Services.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: To the extent that previously exercised authority consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 46 (Rev. 6).

  9. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.41  (04-18-2011)
Delegation Order 1-51 (formerly DO-164, Rev. 6)

  1. Authority to Prescribe Identification Media

  2. Authority: To prescribe identification media for use within the Internal Revenue Service.

  3. Delegated to: Director, Physical Security and Emergency Preparedness

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Department Order 150-10

  6. To the extent that previously exercised authority consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 164 (Rev. 6).

  7. Signed: Beth Tucker, Deputy Commissioner for Operations Support

1.2.40.42  (10-31-1987)
Delegation Order 1-53 (formerly DO-50, Rev. 2)

  1. Withholding Compensation Due Personnel (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Pursuant to authority vested in the Commissioner of Internal Revenue by Treasury Department Fiscal Service Circular No. 871, First Supplement, dated November 12, 1954, there is hereby delegated to the Director, Finance Division, Assistant Commissioner (International), and to Regional Commissioners authority to make administrative determination of the amount of an erroneous payment, based on a statement of findings of fact, and to arrange with the employee the method of repayment and the amounts to be collected or deducted from the gross pay of the individual, in accordance with regulations prescribed by the Treasury Department.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; Director, Customer Account Services; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  3. The authority delegated herein may be redelegated. Delegation Order No. 50 (Rev. 1), effective May 12, 1986, is superseded.

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

  5. Signed: John L. Wedick, Jr., Deputy Commissioner (Planning and Resources)

1.2.40.43  (06-15-1995)
Delegation Order 1-54 (formerly DO-208, Rev. 6)

  1. Delegation of Authority in the Performance of Commercial Activities (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority vested in me by Treasury Order 150-10 and OMB Circular A-76 is hereby delegated as shown in the following paragraphs.

  3. The Chief, AWSS (former authority to Strategic Planning and Communications), is authorized to determine, after consultation with the Chiefs, and the Chief Counsel, as well as Assistant Deputy Commissioners; Division Commissioners, the National Taxpayer Advocate, Directors Customer Service Center, Directors, Accounts Management Field and Directors, Compliance Services Field, and Directors Submission Processing Field which IRS activities are commercial activities as defined by OMB Circular A-76, recommending for the Commissioner’s decision only those activities which in the judgment of the Chief, AWSS (replacing Strategic Planning and Communications), are of such large and Servicewide significance that the Commissioner’s involvement is necessary.

  4. The authority to certify the Most Efficient Organization (MEO), sign the final result of the A-76 cost comparison review, decide A-76 appeals concerning the award of contracts subsequent to formal A-76 cost comparisons, and decide that a contract for a commercial activity should be awarded without going through a formal A-76 cost comparison review is hereby delegated to the following officials:

    • Assistant to the Deputy Commissioner

    • Deputy Chief Counsel

    • Chief Officers

    • Regional Chiefs Customer Service

    • Regional Chief Compliance Officers

    • Regional Directors of Support Services

    • Regional Inspectors

    • Regional Counsel

    • District Directors

    • Service Center Directors

    • Director, Detroit Computing Center

    • Director, Martinsburg Computing Center

    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Directors in Agency-Wide Shared Services; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Field; the Associate Chief Counsel (Finance and Management); and Operating Division Counsels.

  5. The authority to decide A-76 appeals concerning a decision to award a contract for a commercial activity without performing an A-76 cost comparison review is delegated to regional commissioners, the Executive Officer for Service Center Operations, Chief, Customer Service Field Operations; Assistant Deputy Commissioners, Division Commissioners and Chiefs or, in the case of National Headquarters activities, the Deputy Commissioner or Chief Counsel for those activities over which they have supervision or control.

    Note:

    The authority to make this decision is also delegated to the Deputy Chief Counsel for all activities over which the Chief Counsel has supervision and control. This authority may be redelegated to the Associate Chief Counsel (Finance and Management).

  6. The authorities in paragraphs 2, 3 and 4 above may not be redelegated except as expressly provided.

  7. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 208 (Rev. 5), effective April 3, 1991, is superseded.

  8. Signed: Michael P. Dolan, for Margaret M. Richardson, Commissioner

1.2.40.44  (04-03-1991)
Delegation Order 1-55 (formerly DO-234, Rev. 1)

  1. Delegation of Approval Authority for Revenue Procedures (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Order 150-10, the Assistant Deputy Commissioners; Chief, Management and Finance, Chief Information Officer, and Chief, Agency-Wide Shared Services[replacing Assistant Commissioners (Planning and Research), (Human Resources and Support), (Information Systems Management), and (Information Systems Development)] are hereby authorized to approve revenue procedures which arise out of, relate to, or concern the activities or functions each administers. This authority is limited to revenue procedures for non-substantive tax matters and procedures. All revenue procedures are subject to review by the Chief Counsel or the Chief Counsel’s designee (replacing appropriate Associate Chief Counsel). Each Chief listed above (replacing Assistant Commissioner) shall be responsible for referring to the Division Commissioner or Deputy Division Commissioner (replacing Commissioner), Chief Information Officer, Chief Operations Officer, or Chief Financial Officer any matters on which action would appropriately be taken by that official.

  3. This authority may not be redelegated.

  4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 234, effective March 20, 1989, is superseded.

  5. Signed: John D. Johnson, Chief Financial Officer

1.2.40.45  (10-08-1996)
Delegation Order 1-56 (formerly DO-180, Rev. 3)

  1. Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To request financial records of a customer from a financial institution pursuant to a formal written request under Section 1108 of the Right to Financial Privacy Act of 1978 (92 Stat. 3697 ate sea., 12 U.S.C. 3401 ate seq.).

  3. Authority: To perform the tasks enumerated in the Act, including:

    1. issuing notice to the customer as required in Sections 1104(a), 1105(2), 1106(b and c), 1107(2), 1108(4), and 1112(b);

    2. applying to the appropriate United States Attorney who may petition in the United States district court for delay of notice to the customer pursuant to Section 1109;

    3. issuing post-notice to the customer that there has been a court-ordered delay as required in Section 1109(b)(3) and Section 1109(c);

    4. issuing notice to the customer that no legal proceeding is contemplated as required in Section 1110(d)(2);

    5. issuing notice to the customer that customer record information has been transferred to another agency as required in Section 1112(b);

    6. certifying in writing to a financial institution in accordance with Section 1103(b) that all applicable provisions of this Act have been complied with when such certification is required;

    7. transferring customer record information in accordance with Section 1112(a) to another Federal department or agency;

    8. certifying that delay in obtaining access to customer financial records would create an imminent danger as required by the special procedures provision in Section 1114(b); and

    9. requesting account information as required in Section 1113(g).

  4. Delegated to: Chief Inspector, Assistant Chief Inspector (Internal Security), Director, Office of Investigations and Technology, Regional Inspectors, and Assistant Regional Inspectors (Internal Security).

    Note:

    This authority is also delegated to the Personnel Security Officer.

  5. Redelegation: This authority may not be redelegated.

  6. Source of Authority: 31 CFR Part 14 - Right to Financial Privacy Act.

  7. A copy of this delegation order should be provided to financial institutions should they question the authority of the official to issue a formal written request for financial records.

  8. 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. 180 (Rev. 2), effective July 28, 1994.

  9. Signed: Michael P. Dolan, Deputy Commissioner

1.2.40.46  (04-14-2014)
Delegation Order 1-58

  1. Policy and Guidance for Conference Approval, Planning, and Reporting

  2. Authority: To approve IRS hosted or sponsored conferences or non-IRS sponsored conferences, and conferences hosted by other Federal agencies and non-Federal entities, with total costs under $10,000, including participation and/or attendance at these events. This authority is in accordance with the Treasury Directive (TD) 12-70 for events.

  3. Delegated to: First-Level Executives

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve IRS hosted or sponsored conferences or non-IRS sponsored conferences, and conferences hosted by other Federal agencies and non-Federal entities, with total cost of $10,000 but less than $20,000, including participation and/or attendance at these events. This authority is in accordance with Treasury Directive (TD) 12-70 for events.

  6. Delegated to: Business Unit (BU) Commissioners/Chiefs/Heads of Office and their Deputies

  7. Sources of Authority: Treasury Directive 12-70

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

  9. Signed: John A. Koskinen, Commissioner of Internal Revenue

Exhibit 1.2.40-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
1-1 (Rev. 2) 1-1 (Rev. 1)
5 (Rev. 19)
Order of Succession and Designation to Act as Commissioner of Internal Revenue
1-2 12 (Rev. 14) Designation of Acting Supervisory Officials
1-3 19 (Rev. 17) Payment to Employees for Relocation Expenses
1-4 23 (Rev. 15) Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service
1-5 (Rev. 2) 1-5 (Rev. 1)
25 (Rev.20)
Reimbursement for Actual Expenses
1-6 DO-29 (Rev. 5) Certification and Approval of Internal Revenue Collections
1-7 47 (Rev. 18) To Authorize Attendance at Meetings at Government Expense
1-8 48 (Rev. 15) Approval of Foreign Travel
1-10 74 (Rev. 5)
1-36
Travel of Personnel Detailed to the Internal Revenue Service
1-11 76 (Rev. 4) Signing Reports on Budget Status Required by Office of Management and Budget Circular No. A–34
1-13 100 (Rev. 11) Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids
1–14 106 (Rev. 16) Delegation of Procurement Authority
1–15 110 (Rev, 9) Waiving Claims Against Current or Former Employees for Erroneous Payments
1-16 111 (Rev. 13) Agency Collection Action
1-17 115 (Rev. 10) Audit and Settlement of Accountable Officer’s Accounts—Revenue Accounting
1-18 125 (Rev. 5) Settlement of Accounts and Relief of Accountable Officers
1-20 152 (Rev. 4) Collections from Employees of the Internal Revenue Service
1-21 188 (Rev. 5) Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a)
1-22 189 (Rev. 6) Authority to Authorize Travel Not at Government Expense
1-23 193 (Rev. 6) Authorization to Perform Functions of the Commissioner
1-24 202 (Rev. 3) Authority for Appointment of Custodian to Evaluate Foreign Gifts, Decorations and Unconditional (In-Kind) Gifts
1-25 229 (Rev. 3) Termination of Collection Action against Federal Depositaries
1-26 230 (Rev. 2) Authority to Establish Depositary Accounts
1-28 242 (Rev. 1) Authority to Sign Apportionment Documents Required by Office of Management and Budget Circular No. A-34
1-29 (Rev. 1) 1-29
199 (Rev. 3)
Interagency Reimbursement Agreements with State Department for On-Site Support of Overseas Offices of the Assistant Commissioner (International)
1-30 94 (Rev. 14) Authorization and Approval of Official Travel within the United States
1-31 (Rev. 1) 1-31 (New) Authorization and Approval of Tour Renewal Agreement Travel
1-32 New (Rev. 1) Allowances for Transportation and Emergency Storage of a Privately Owned Vehicle
1-33 - Superseded New Travel for Emergency Purposes
1-34 (Rev. 1) 1-34 (New) Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees
1-35 (Rev. 2) 1-35 (Rev. 1) Authority to Use Non-contract Air Carriers
1-36 Revoked (see DO-1-10, IRM 1.2.40.10 Authority to Direct Official Travel by an Individual Employed Intermittently in the Government
1-37 New Authority to Certify Destruction of IRS Records for Court Purposes
1-40 Rev. 1
192 (Rev. 6)
243 (Rev. 1)
Approval of Personal Funds Used to Purchase Common Carrier Transportation Over $100
1-41 28 (Rev. 11) Designation of Officers and Employees as Authorized Certifying Officers
1-42 (Revoked) 185 (Rev. 1) Authority to Provide Advice on Questionable Payments
1-43 (Rev. 1) 1-43
186 (Rev. 3)
Authority to Establish Travel and Relocation Regulations and Allowances
1-44 187 (Rev. 4) Investigative Imprest Funds
1-45 207 (Rev. 3) Requests for Space and Occupancy Agreement
1-48 29 (Rev. 5) Approval of Business-Class Travel
1-49 (New) Exemption to Travel Card Mandatory Use Policy
1-50 46 (Rev. 6) Servicewide Records Management
1-51 164 (Rev. 6) Authority to Prescribe Identification Media
1-53 50 (Rev. 2) Withholding Compensation Due Personnel
1-54 208 (Rev. 6) Delegation of Authority in the Performance of Commercial Activities
1-55 234 (Rev. 1) Delegation of Approval Authority for Revenue Procedures
1-56 180 (Rev. 3) Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request
1-58 (Rev. 1) 1-58 (New) Policy and Guidance for Conference Approval, Planning, and Reporting

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