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 1.2.41 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 1.2.41-1 for a listing of Delegation Orders by new number, old number and title.

Authority to Govern all Areas Related to Information Resources and Technology Management

Authority: To perform those functions the Commissioner is authorized to perform having Servicewide impact and relating to, or concerning the acquisition of information technology (IT) and the management of information resources other than the duties delegated to the Assistant Commissioner (Procurement).

Delegated to: Chief Information Officer

Redelegation: This Authority may be redelegated to the Deputy Chief Information (Operations) and the Deputy Chief Information Officer (Systems). With respect to approving expenditures under the Information Technology Investment Account (ITIA), this authority may be redelegated to the Director, Business Systems Modernization Office.

Source of Authority: Treasury Order 150-10, Section 5125 of the Clinger/Cohen Act.

Signed: Charles O. Rossotti, Commissioner of Internal Revenue

Authority To Grant Extensions and Waivers

Authority: To grant extensions of time to file Form W-2 series, Form W-2G, Form 1042–S, Form 1098 series, Form 1099 series, Form 5498 series, and Form 8027; to grant waivers of magnetic media reporting requirements for these information returns; and to grant extensions of time to furnish statements to recipients (recipient copies of these information returns). These authorities can only be exercised in accordance with applicable procedures.

Delegated to: Magnetic Media Specialists at the Martinsburg Computing Center.

Redelegation: These authorities may not be redelegated.

Sources of Authority: 26 CFR 1.6081–1, 26 CFR 301.7701–9, 26 CFR 301.6011–2T, 26 CFR 1.6042–4(e)(2), 26 CFR 1.6044–5(b), 26 CFR 1.6049–6(e)(2), 26 CFR 1.6050E-1(l)(2), 26 CFR 1.6050J-1T (Q/A-42), 26 CFR 31.6051–1(d)(2), 26 CFR 1.6052–2(c)(2), and Treasury Order 150–10.

To the extent that authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 221 (Rev. 2), effective April 4, 1997.

Signed: Toni Zimmerman for Paul J. Cosgrave, Chief Information Officer

Designating Employees Who May Certify That Commercial Long-Distance Calls Were Necessary in the Interest of the Government (Updated (10-02-2000) to Reflect Additional New Organizational Titles Required by IRS Modernization)

The long distance certification requirement of 31 U.S.C. sec. 1348(b)(1995)(former 31 U.S.C. sec. 680a) was repealed in 1996 by the National Defense Authorization Act, Pub. L No. 104-201, sec. 1721, 110 Stat.2422, 2757 (1996). The related Treasury Directive No. 86-04 is no longer in force. Therefore, Order Number 69 is rescinded.