1.2.42  Delegation of Authorities for Submission Processing Activities

Manual Transmittal

March 5, 2012


(1) This transmits revised IRM 1.2.42, Servicewide Policies and Authorities, Delegation of Authorities for Submission Processing Activities. This IRM contains all of the Servicewide Delegation Orders that relate to the IRS' Submission Processing activities.

Material Changes

(1) This IRM has been updated to include the following revised Delegation Orders:

  • Delegation Order 3-1 (formerly DO-40, Rev. 6), Credits and Refunds

  • Delegation Order 3-2 (formerly DO-221, Rev. 3), Authority To Grant Extensions and Waivers

Effect on Other Documents

This supersedes IRM 1.2.42, dated October 8, 2010.


All Divisions and Functions.

Effective Date


Kathryn A. Greene
Director, Servicewide Policy, Directives
and Electronic Research  (03-05-2012)

  1. This IRM contains newly restructured, renumbered and revised Delegation Orders. Each Delegation Order is categorized by the process to which it belongs. 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.

  2. This IRM is only available electronically. Visit http://publish.no.irs.gov/catlg.html for a pdf version or visit IRM Online at http://irm.web.irs.gov/

  3. Any Delegation Orders approved after this revision of IRM 1.2.42 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/foia/content/0,,id=132732,00.html under the "Recently Approved Delegation Orders" tab. They will remain on the web until the next revision is made to this IRM.


    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 1.2.2,Delegations of Authority.

    • 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.  (02-04-2011)
Delegation Order 3-1 (Rev. 1)

  1. Credits and Refunds

  2. Authority: After compliance with all requirements of existing procedures for review, to make credits or refunds, within the applicable period of limitations, of overpayments in any amount, of any internal revenue tax, additional amount, including those cases requiring a report to the Joint Committee on Taxation.

  3. Delegated to: Appeals Area Directors; Directors, Accounts Management Field; Directors, Compliance Services Field; Directors, Submission Processing Field; W&I, SBSE, and LB&I Directors or equivalent; TEGE Directors; Appeals Team Managers and Appeals Team Case Leaders as to their respective cases; National Taxpayer Advocate; Local Taxpayer Advocates and authorized certifying officers in computing and service center campuses.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 301.6402-1; Treasury Order 150-10.

  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 40 (Rev. 6).

  7. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement  (02-04-2011)
Delegation Order 3-2 (Rev. 1)

  1. Authority To Grant Extensions and Waivers

  2. 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 3921, Form 3922, Form 5498 series, and Form 8027; to grant waivers of 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 may be exercised only in accordance with applicable procedures.

  3. Delegated to: Information Technology Specialists, Information Returns Branch (Martinsburg, WV).

  4. Redelegation: These authorities may not be redelegated.

  5. Sources of Authority: 26 CFR 1.6081–1, 26 CFR 301.7701–9, 26 CFR 301.6011–2, 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.

  6. 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. 3).

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

Exhibit 1.2.42-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number(s) Title
3-1 (Rev. 1) 3-1
40 (Rev. 6)
Credits and Refunds
3-2 (Rev. 1) 3-2
221 (Rev. 3)
Authority To Grant Extensions and Waivers

More Internal Revenue Manual