Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 49. Delegation of Authorities for Communications, Liaison and Disclosure Activities

1.2.49  Delegation of Authorities for Communications, Liaison and Disclosure Activities

1.2.49.1  (03-22-2006)
Introduction

  1. 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.

  2. Any Delegation Orders approved after this revision of IRM 1.2.49 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.

  3. See Exhibit 1.2.49-1 for a listing of Delegation Orders by new number, old number and title.

    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.

1.2.49.2  (06-15-2004)
Delegation Order 11–2 (formerly DO-156, Rev. 17)

  1. Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents

  2. Authority: To permit the disclosure of tax information and to permit testimony or the production of documents under the authority vested in the Commissioner of Internal Revenue and in the Chief Counsel, to act in matters officially before their respective functions.

    Note:

    The authority to disclose returns and/or return information under certain provisions of the IRC such as IRC 6103(h)(1), (h)(4) and (k)(6) is not delegated herein as the language of these provisions inherently permits officers and employees of the Internal Revenue Service and the Office of the Chief Counsel to disclose such information. The authority to disclose returns and return information under IRC 6103(k)(4) is also not delegated herein as Delegation Order 114 (or successor order) governs these disclosures; in some cases, D.O. 114 authorities must be exercised by considering relevant IRC 6103 provisions other than IRC 6103(k)(4). The authority to disclose returns and return information under IRC 6105 is also not delegated herein as Delegation Order 266 (or successor order) governs these disclosures; in some cases, D.O. 266 authorities must be exercised by considering relevant IRC 6103 provisions other than IRC 6105. The authority to disclose does not require that transmittal of the information be made by the approving officer. Assuming that the proper officer under this order has approved the disclosure, the transmittal can be made by such means and using such staff as are appropriate for the office involved. The term Deputy Commissioner as used in this delegation order only refers to the Deputy Commissioners, Services and Enforcement and Operations Support.

  3. Delegated to: Officers and employees identified in Exhibit 1.2.49-2. See Exhibit 1.2.49-2.

  4. Redelegation:Officers and employees to whom a specific redelegation is made in writing (or through official act) by a delegate under this order, provided the redelegation is permitted under Exhibit 1.2.49-2.

  5. Sources of Authority: Treasury Order 150-10; Treasury Order 101-05; General Counsel Order No. 4; IRC § 6103.

  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 156 (Rev. 17) dated .

  7. Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.49.3  (10-26-2005)
Delegation Order 11-5 (formerly DO-198, Rev. 5)

  1. Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents

  2. Authority: To affix the official seal of the Internal Revenue Service to any certificate, or attestation required to be made in authentication of originals and copies of books, records, papers, writings, and documents of the Internal Revenue Service in the custody of the Commissioner of Internal Revenue, for all purposes, including for purposes of 28 U.S.C. 1733(b), Rule 44 of the Federal Rules of Civil Procedure, and Rule 27 of the Federal Rules of Criminal Procedure. This authority, which the Commissioner is delegating as the custodian of the agency’s records, does not extend to affixing the seal to material to be published in the Federal Register nor to certifying material in any case in which originals or copies of books, records, papers, writings, and documents of the Internal Revenue Service may be furnished to applicants only by the Commissioner pursuant to Executive Order, Treasury Decision, or the Statement of Procedural Rules.

  3. Delegated to: Division Commissioners; Chief, Appeals; Chief, Criminal Investigation; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Deputy Associate Chief Information Officer; Special Agents in Charge; Supervisory Investigative Analysts; Field Directors, Submission Processing; Directors, Compliance Campus Operations; Supervisory Internal Revenue Agent, Ogden Campus; SB/SE Technical Services Managers; SB/SE Insolvency Managers; Disclosure Officers; Senior Disclosure Specialists; and technical staff of the Chief, Disclosure assigned duties requiring the affixing of an official seal.

  4. Redelegation: This authority may be redelegated to supervisory personnel to the extent necessary within the exercise of their official duties and Disclosure Specialists.

  5. Sources of Authority: 26 CFR 301.7701-9; 26 CFR 301.7514-1 and 26 CFR 301.7622-1; Treasury Directive (TD) 12-51, TD 73-04, and TD 80-05; and Treasury Order 150-10.

  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. 198 (Rev. 5), dated September 7, 2001.

  7. Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

1.2.49.4  (07-29-2002)
Delegation Order 89 (Rev. 10)

  1. Administrative Control of Documents and Material

  2. Authority: To administratively control information necessarily restricted for official purposes through approving the marking of the legend OFFICIAL USE ONLY on documents or materials, which require restriction to a lesser degree than those marked LIMITED OFFICIAL USE, but which may be made available only to authorized personnel.

  3. Delegated to: Assistant Deputy Commissioner; Deputy Division Commissioners; Deputy Chiefs (Agency-Wide Shared Services, Appeals, Communications and Liaison, and Criminal Investigation); Deputy National Taxpayer Advocate; Directors and Chiefs who report directly to the Deputy Commissioner or Assistant Deputy Commissioner; Directors who report to a Division Commissioner or Chief (or a Deputy Division Commissioner or Deputy Chief); Senior Counselor to the Commissioner, Deputy Commissioner for Modernization/Chief Information Officer; Directors and Chiefs that report directly to the Deputy Commissioner for Modernization/Chief Information Officer; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Directors, Appeals Operating Units; Field Directors (Submission Processing, Accounts Management, and Compliance Services); and Directors, Computing Centers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To decontrol documents or materials controlled under this Delegation Order.

  6. Delegated to: An official authorizing the original control, a successor in that capacity, or a supervisory official of either.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Treasury Directive 71-10.

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. Delegation Order No. 89 (Rev. 9), effective February 22, 1991, is superseded.

  10. Signed: Bob Wenzel, Deputy Commissioner

1.2.49.5  (04-02-1997)
Delegation Order 161 (Rev. 5)

  1. Seal of the Department of the Treasury (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To affix the Seal of the Department of the Treasury in authentication of originals and copies of books, records, papers, writings, and documents of the Department for all purposes, including the purposes authorized by 28 U.S.C. 1733(b) and to maintain custody of the die of the Treasury Seal for the Internal Revenue Service.

  3. Delegated to: Director, FOIA.

    Note:

    This authority is also delegated to the Chief, Communications and Liaison.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 12-51.

  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 161 (Rev. 4), effective October 31, 1987.

  7. Signed: John Dalrymple for James E. Donelson, Acting Chief Compliance Officer

1.2.49.6  (04-12-1997)
Delegation Order 165 (Rev. 8)

  1. Responses to Administrative Appeals Filed Pursuant to the Freedom of Information Act (5 U.S.C. § 552) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To respond to administrative appeals filed pursuant to the Freedom of Information Act (5 U.S.C. § 552).

  3. Delegated to: Through the Chief Counsel to Assistant Chief Counsel and Deputy Assistant Chief Counsel (Disclosure Litigation) and attorneys in the Office of the Associate Chief Counsel (Procedures and Administration) at grade GS-15 assigned to disclosure related matters .

    Note:

    This authority is also delegated to Chief and Deputy Chief Appeals, Director and Deputy Director Appeals, SB/SE and TE/GE Operating Units.

  4. Redelegation:This authority may be redelegated to Branch Chiefs, Special Assistant, Counsel to the Assistant Chief Counsel (Disclosure Litigation), and equivalent GM/GS-15 positions.

    Note:

    This authority may also be redelegated to Area Directors, Deputy Area Directors, Program Operations Managers and Team managers in the Appeals, SB/SE and TE/GE Operating Unit.

  5. Authority: To acknowledge receipt of administrative appeals filed pursuant to the Freedom of Information Act (5 U.S.C. § 552) and to invoke mandatory extensions of time to respond to such administrative appeals.

  6. Delegated to: Through the Chief Counsel to Assistant Chief Counsel and Deputy Assistant Chief Counsel (Disclosure Litigation).

    Note:

    This authority is also delegated to the Chief and Deputy Chief Appeals, Director and Deputy Director, Appeals, SB/SE TE/GE Operating Unit.

  7. Redelegation: This authority may be redelegated to attorneys and paralegal specialists assigned to the Office of the Assistant Chief Counsel (Disclosure Litigation) involved in such matters, and to attorneys and para-legals in the Office of the Associate Chief Counsel (Procedures and Administration) assigned to disclosure related matters.

    Note:

    This authority may also be redelegated to Appeals Area Directors, SB/SE and TE/GE Operating Units, Deputy Appeals Area Directors, SB/SE and TE/GE Operating Units, and Appeals Team Managers, SB/SE and TE/GE Operating Units.

  8. Source of Authority: 5 U.S.C. § 552(a)(6)(A)(ii).

  9. 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. 165 (Rev. 7), effective December 4, 1990.

  10. Signed: Michael P. Dolan, Deputy Commissioner

1.2.49.7  (04-11-2001)
Delegation Order 266

  1. Authority to Permit Disclosure of Tax Convention Information

  2. Authority: (a) To disclose tax convention information not relating to a particular taxpayer if, after consultation with each other party to the tax convention, it is determined that such disclosure would not impair tax administration, except where the tax convention information relates to pending litigation; and (b) to disclose tax convention information described in (a) that relates to pending litigation with the concurrence of the Associate Chief Counsel (International) or Deputy Associate Chief Counsel (International).

  3. Delegated to: Director, International (LMSB) and Deputy Director, International (LMSB)

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 U.S.C. Section 6105; 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.

  7. Signed: Bob Wenzel, Deputy Commissioner

Exhibit 1.2.49-1  (03-22-2006)
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
11–2 156 (Rev. 17) Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
11–5 198 (Rev. 5) Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents
Not Assigned 89 (Rev. 10) Administrative Control of Documents and Material
Not Assigned 161 (Rev. 5) Seal of the Department of the Treasury
Not Assigned 165 (Rev. 8) Responses to Administrative Appeals Filed Pursuant to the Freedom of Information Act (5 U.S.C. § 552)
Not Assigned 266 Authority to Permit Disclosure of Tax Convention Information

Exhibit 1.2.49-2  (06-15-2004)
Delegation Order 11-2 (formerly DO 156 rev. 17) Reference Chart
*Accounting Required

IRC or other Authority Subject Matter Delegated to Redelegation (requires a separate document/act) May Be Made To Comments
6103(b) To determine whether disclosure of standards for selection of returns for examinations, or data used for determining such standards, will seriously impair assessment, collection, or enforcement of tax laws Division Commissioners and Chief, Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison; Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Disclosure Officers May be redelegated only for the withholding of DIF scores and then may not be redelegated below 1) supervisors, 2) Disclosure Specialists remotely located from their managing Disclosure Officer or 3) GLD HQ staff specifically assigned case processing responsibilities  
6103(c) 1. Returns or return information to designee of taxpayer IRS and Chief Counsel employees to the extent necessary to perform their official duties May not be redelegated  
2. Withholding of tax returns/return information to designee of taxpayer based on a determination of impairment IRS and Chief Counsel supervisors to the extent necessary to perform their official duties May not be redelegated  
6103(d)* Returns or return information to designated State tax officials pursuant to FedState Agreements on the Coordination of Tax Administration entered into between the head of any State tax agency and the Commissioner of Internal Revenue Division Commissioners and Chief, Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison; Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Field Directors (Submission Processing, Accounts Management, and Compliance Services); Directors, Computing Centers; GLD Directors; Disclosure Officers May not be redelegated below Disclosure Specialists and supervisors (does not extend to authority to withhold as that authority may not be redelegated) The authority to sign agreements (e.g., memorandums of understanding) involving IRC 6103(d) disclosures, whether or not there is a commitment of functional resources, must be signed by a functional official delegated such authority. The delegation is a functional delegation separate from this order. Since the authority to sign certain types of agreements, whether or not there is a commitment of resources, is separate from the authority to authorize disclosures, it is possible for an official to have both authorities or only one. One or more officials who can execute agreements, authorize functional disclosures, and commit resources must sign agreements.
6103(e) 1. Returns to persons with material interest and return information pursuant to IRC 6103(e)(7), IRC 6103(e)(8), and IRC 6103(e)(9) IRS and Chief Counsel employees to the extent necessary to perform their official duties May not be redelegated

Note:

returns can only be disclosed pursuant to a written request

  2. Withholding of tax return information under IRC 6103(e)(7) to persons with material interest based on a determination of impairment IRS and Chief Counsel supervisors to the extent necessary to perform their official duties May not be redelegated  
6103(f)* Returns and return information to Congressional committees National Taxpayer Advocate; Director, Legislative Affairs; Deputy Director, GLD May not be redelegated  
6103(g)(2)* 1. Return information to Executive Office of the President or Federal Bureau of Investigation, on behalf of the President, regarding appointments Division Commissioner, SB/SE May not be redelegated Request must be personally signed by President
2. Return information to heads of Federal agencies regarding appointments Deputy Director, GLD May not be redelegated below GLD supervisors  
6103(h)(2) in conjunction with 6103(h)(3)(A) Returns and return information to officers and employees of Department of Justice, including United States Attorneys, for tax administration Division Commissioners and Chief, Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison; Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Deputy Director, GLD May not be redelegated below supervisors or Chief Counsel attorneys directly involved in such matters  
6103(h)(2) in conjunction with 6103(h)(3)(B)* Returns and return information to designated officers and employees of Department of Justice, pursuant to a written request from Attorney General, Deputy Attorney General, or an Assistant Attorney General, in a matter involving tax administration Division Commissioners and Chief, Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison; Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Deputy Director, GLD May not be redelegated  
6103(h)(4) Authority to determine that disclosure of returns or return information would identify a confidential informant or seriously impair civil or criminal tax investigation Division Commissioners and Chief, Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison; Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; GLD Area Managers May not be redelegated below supervisors Authority to disclose is delegated by statute (see preamble)
6103(h)(5)* Return information with respect to address and status of an individual as a nonresident alien, citizen, or resident of the United States of America to the Social Security Administration or Railroad Retirement Board GLD Area Managers; Field Directors (Submission Processing, Accounts Management, and Compliance Services) May not be redelegated  
6103(i)(1)* & (i)(5)* Returns and return information for use in Federal nontax criminal investigations or to locate a fugitive, pursuant to a an ex parte order of Federal District Court Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(i)(2)* Return information (other than taxpayer return information) for use in Federal nontax criminal investigations Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(i)(3)(A)* Return information (other than taxpayer return information) which may constitute evidence of a possible violation of Federal criminal laws (not involving tax administration) to the head of the appropriate Federal agency Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(i)(3)(B)(i)* Return information to apprise Federal or state law enforcement agencies of emergency circumstances involving imminent danger of death or physical injury to any individual IRS and Chief Counsel supervisors to the extent necessary consistent with their official duties; Special Agents, CI May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes disclosure of return information to Secret Service when there is a threat or other imminent danger of death or physical injury to the President or other government official
6103(i)(3)(B)(ii)* Return information to any Federal law enforcement agency to apprise it of circumstances involving the imminent flight of a person from Federal prosecution Disclosure Officers; Special Agents in Charge, CI May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities.  
6103(i)(3)(C)* Return information (other than taxpayer return information) that may be related to a terrorist incident, threat, or activity to the extent necessary to apprise the head of the appropriate investigating/responding Federal law enforcement agency. Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6) - Taxpayer identity information for this purpose is not considered taxpayer return information – provision expired 12/31/03 but may be extended.
6103(i)(4) To notify Attorney General or head of agency that certain returns and return information shall not be disclosed in a proceeding Director, Disclosure; GLD Area Managers May not be redelegated May determine, in accordance with IRC 6103(i)(4)(C), that returns and taxpayer return information obtained pursuant to IRC 6103(i)(1), (2), (3)(A) or (C), or (7) shall not be disclosed in a proceeding under IRC 6103(i)(4)(A)(i) or (B) if such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation
6103(i)(7)(A)* Return information (other than taxpayer return information) upon written request by head or delegate of a Federal law enforcement agency personally and directly engaged in the response or an investigation of any terrorist incident, threat, or activity. Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6) - See IRC 6103(i)(3)(C) for disclosure of taxpayer identity information – provision expired 12/31/03 but may be extended
6103(i)(7)(B)* Return information (other than taxpayer return information) upon written request by officer or employee of DOJ or Treasury who is appointed by the President with the advice and consent of the Senate or who is the Director of the U.S. Secret Service, if such individual is responsible for the collection and analysis of intelligence and counterintelligence concerning any terrorist incident, threat, or activity. Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6) - Taxpayer identity information for this purpose is not considered taxpayer return information – provision expired 12/31/03 but may be extended
6103(i)(7)(C)* Returns and return information for use by Federal law enforcement or intelligence agencies engaged in any investigation, response to, or analysis of intelligence and counterintelligence information concerning any terrorist incident, threat, or activity pursuant to an ex parte order of a Federal District Court Judge or Magistrate Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned IRC 6103(i) case processing responsibilities Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6) – provision expired 12/31/03 but may be extended
6103(i)(8)* To General Accounting Office upon written request by Comptroller General Deputy Director, GLD; Director, Legislative Affairs May not be redelegated Includes authority to withhold information if disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(j)* Statistical use by Bureau of Census, Bureau of Economic Analysis, Department of Agriculture, Congressional Budget Office, and Department of Treasury Director, Research, Analysis, and Statistics May only be redelegated to Director, SOI Upon written request, subject to the conditions prescribed in IRC 6103(j) and its regulations
6103(k)(1) Disclosure of accepted offers-in-compromise SB/SE and W&I Area Managers; Appeals Directors, Field Operations; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Disclosure Officers May only be redelegated to IRS and Chief Counsel employees to the extent necessary to perform their official duties  
6103(k)(2) Disclosure of amount of outstanding obligation secured by a lien, notice of which was filed pursuant to IRC 6323(f) SB/SE and W&I Area Managers; Appeals Directors, Field Operations; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; SB/SE Property Appraisal and Liquidation Specialists; Disclosure Officers May only be redelegated to IRS and Chief Counsel employees to the extent necessary to perform their official duties Subject to conditions prescribed in IRC 6103(k)(2)
6103(k)(3)* To correct misstatement of fact Deputy Director, GLD; Director, Communications Division May not be redelegated Designees may exercise authority only at the request of the Commissioner and with the approval of the Joint Committee on Taxation
6103(k)(4)* To competent authorities under tax conventions See Delegation Order 114 (or successor order) See Delegation Order 114 (or successor order) See Delegation Order 114 (or successor order)
6103(k)(5)* To agencies charged under state or local law with regulating tax return preparers Disclosure Officers May not be redelegated Written request required - disclosure limited to taxpayer identity information with respect to any income tax return preparer and information as to whether or not any penalty has been assessed against such preparer
6103(k)(7)* Disclosure of excise tax registration information Excise tax program analysts in HQ SB/SE responsible for web-based registration information May not be redelegated Subject to the conditions prescribed in IRC 6103(k)(7)
6103(k)(8) To FMS for levies on government payments SB/SE supervisors responsible for collection matters May not be redelegated  
6103(k)(9) Disclosures to financial institutions and others for IRC 6311 administration (to accept payments by commercially accepted means) Division Commissioners May not be redelegated Disclosures are to be made pursuant to agreements executed at the Division Commissioner level or higher
6103(l)(1)(A) To Social Security Administration with respect to taxes imposed by IRC chapters 2, 21, and 24 Division Commissioner, TE/GE; Field Directors, Accounts Management; Disclosure Officers May not be redelegated below supervisors Upon written request
6103(l)(1)(B) Disclosures to Social Security Administration for administration of Section 1131 of the Social Security Act (ERISA) Director, Employee Plans Division; Deputy Director, GLD; Disclosure Officers May only be redelegated to supervisors, Employee Plans Division Upon written request
6103(l)(1)(C) To Railroad Retirement Board with respect to taxes imposed by IRC chapter 22 Division Commissioner, TE/GE; Deputy Director, GLD; SB/SE Area Managers; Field Directors, Submission Processing May not be redelegated below Territory Managers Upon written request
6103(l)(2)* To DOL and PBGC for ERISA TE/GE Managers responsible for ERISA matters; Disclosure Officers May not be redelegated below supervisors  
6103(l)(3)* Heads of Federal agencies administering Federal loan programs Director, Disclosure: Disclosure Officers May not be redelegated Does not include authority to enter into a contractual agreement. (See Delegation Order 100 (or successor order) as revised)
6103(l)(4)* Disclosures in personnel/claimant representative matters Division Commissioners and Chief, Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison; Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Disclosure Officers May not be redelegated below 1) supervisors at least one level above the supervisory level of the underlying matter; 2) Chief Counsel attorneys directly involved in such matters; 3) Labor Relations staff assigned to such matters; or 4) OPR staff assigned to claimant representative matters Only IRC 6103(l)(4)(A) requires an accounting; IRC 6103(l)(4)(B) does not require an accounting – all disclosures related to proceedings affecting personnel rights of IRS employees or former employees should be coordinated with appropriate Labors Relations support – see Testimony Tables for disclosure authorizations in such circumstances
6103(l)(5) Social Security Administration — Combined Annual Wage Reporting Division Commissioners May not be redelegated  
6103(l)(6)(A)(i) and (ii)* Child Support — Types I and II Deputy Director, GLD; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(l)(7) Information Returns Master File info rmation to Federal, State, and local agencies to administer certain welfare programs Deputy Director, GLD; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(l)(10) To agencies seeking IRC 6402 reductions (Debtor Master File) Division Commissioner, Wage and Investment May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(l)(12) To Social Security Administration for verification of employment status Deputy Director, GLD; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(l)(13) To Department of Education for Income Contingent Loan Payment purposes Deputy Director, GLD; Director, MCC May not be redelegated  
6103(l)(14) To United States Custom Service with respect to taxes imposed by IRC chapters 1 and 6 Division Commissioner, LMSB; Deputy Director, GLD May not be redelegated below supervisors Request must be in writing from head of Customs revenue function (under Homeland Security legislation and Treasury delegation, the Customs revenue function has been temporarily assigned to DHS).
6103(l)(15) To officers and employees of any Federal agency; any agency of a State or local government, or any agency of the government of a foreign country with respect to reporting cash receipts of more than $10,000 under IRC 6050l Deputy Director, GLD; Special Agents in Charge, CI May not be redelegated Disclosure shall be made on the same basis and subject to the same conditions as apply to disclosures of reports filed under section 5313 of Title 31 U.S.C. Only agencies, which have been approved by the Safeguards function of Mission Assurance, may receive information.
6103(l)(17) To National Archives and Records Administration for appraisal of records for destruction or retention IRS Records Officer May not be redelegated Upon written request
6103(l)(18) To health insurance providers for administration of the Health Coverage Tax Credit Division Commissioner, Wage and Investment; Deputy Director, GLD May not be redelegated below supervisors  
6103(l)(19)* To Health and Human Services for purposes of providing transitional assistance under Medicare discount card program Deputy Director, GLD; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(l)(20)* To Social Security Administration to carry out Medicare Part B premium subsidy adjustment Deputy Director, GLD; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(m)(1) Publication of undelivered refund check information Director, Communications Division May only be redelegated to Media Relations Specialists  
6103(m)(2) Federal Claims - addresses Disclosure Officers; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(m)(3) Occupational Safety and Health Administration (OSHA) - addresses Deputy Director, GLD; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(m)(4) Addresses to Department of Education to locate and collect overpayment of grant or default on student loan Deputy Director, GLD; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(m)(5) Student Loans — Health and Human Services - Addresses Deputy Director, GLD; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(m)(6) Health and Human Services Blood Donor Locator Services - Addresses Disclosure Officers May not be redelegated  
6103(m)(7) SSA account statement - addresses Deputy Director, GLD; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 100 (or successor order) and applicable Revenue Procedure or process
6103(n) Authorize disclosure pursuant to an IRC 6103(n) contract IRS and Chief Counsel employees possessing procurement authority May not be redelegated  
Authorize disclosure by an IRC 6103(n) contractor under Treas. Reg. §301.6103(n)-1(a) IRS and Chief Counsel employees possessing procurement authority; IRS and Chief Counsel employees approving testimony (see Tables at end of this Delegation Order) May not be redelegated  
6103(o)(1)* Disclosures of subtitle E tax information to Federal agencies GLD Area Managers May not be redelegated  
6103(p)(2)* Authorization for other agencies to make disclosures on behalf of IRS Deputy Director, GLD May not be redelegated below GLD Director or GLD Area Managers  
6103(p)(4) Failure to satisfy safeguard requirements/withhold disclosure GLD Directors; GLD Area Managers May not be redelegated  
4975(c)(2) Exemption from prohibited transaction rules Division Commissioner, TE/GE May not be redelegated below supervisors  
6105 Tax convention information See Delegation Order 266 (or successor order) See Delegation Order 266 (or successor order) See Delegation Order 266 (or successor order)
IRM 11.3.34 Nontax crimes All IRS & Chief Counsel employees in emergency situations
All IRS & Chief Counsel supervisors in nonemergency situations 		May not be redelegated Must not disclose tax return information – disclosures are only permitted if the procedures in IRM 11.3.34 are followed
26 CFR 301.9000-1 Authorize testimony and production of Service records in administrative or judicial proceedings in local, state, and Federal courts by IRS and Chief Counsel employees See following Tables May not be redelegated See following Tables
Testimony Authorizations
Treas. Reg. § 301.9000-1
Table 1

U.S. Tax Court Proceedings

No testimony authorization is required in a U.S. Tax Court case when testimony or production of records is requested on behalf of the Commissioner.
Prepared By Authorized/Denied By
Chief Counsel attorney. SB/SE

LMSB

W&I

TE/GE

Headquarters 		Area Counsel.

Area Counsel.

Area Counsel.†

Area Counsel.

Associate Chief Counsel.
†Tax Court matters and testimony authorizations for W&I are handled by SB/SE.
Table 2

Referred IRS Tax/Privacy Act/FOIA Matter Judicial Proceedings (Non-Tax Court) IRS/Government (on behalf of IRS*) is a Party and is Represented By DOJ (Tax Division or U.S. Attorney)

U.S. District Court Refund, Collection, and Summons Litigation (SB/SE, LMSB, W&I, TE/GE)
U.S. Bankruptcy Court Litigation (SB/SE)
U.S. Court of Federal Claims (SB/SE, LMSB, W&I, TE/GE)
State Court Collection Litigation (SB/SE, LMSB, W&I, TE/GE)
U.S. District Court Criminal Tax Prosecution (CC:CT)
U.S. District Court Disclosure, Privacy Act, and FOIA Actions (CC:PA:DPL)

No testimony authorization is required when testimony or production of records is requested on behalf of the Government.
Prepared By Authorized/Denied By
Chief Counsel attorney. SB/SE

LMSB

W&I

TE/GE

CT

Headquarters 		Area Counsel.

Area Counsel.

Area Counsel.

Area Counsel.

Area Counsel.

Associate Chief Counsel.
* TIGTA prosecutions/cases are not IRS cases. See Tables 4 and 5 for authorizations for Service personnel/contractors for such requests.
Referrals to DOJ based on the investigatory authority granted to the Commissioner under Treasury Directives 15-41 (Bank Secrecy Act) and 15-42 (money laundering) and 31 C.F.R. § 103.56(g) (FBAR enforcement) fall under this Table.
Table 3

IRS Matters (General Legal Services)
Judicial and Administrative Proceedings
IRS/Government (on behalf of IRS) is a Party
Personnel, Labor Relations (Worker’s Compensation, Unemployment Compensation, EEO) Procurement, Bivens, Federal Tort Claims Act, Matters Related to Informant Claims
No testimony authorization is required when testimony or production of records is requested on behalf of the Government.

No testimony authorization is required when testimony or production of records is requested:

1. under the rules of the relevant judicial (or quasi-judicial administrative) forum;
2. by a party to a proceeding (a) in which the Service is also a party (whether such party is aligned with or adverse to the Government) or (b) where the Government is defending a Service employee sued in his/her individual capacity;
3. provided the Associate Chief Counsel (General Legal Services) or an attorney acting under that official ’s authority and representing the Service (if before a quasi-judicial administrative forum) has actual knowledge of the request;
4. either (a) no objection or motion for protective order is made by the Government with respect to the testimony or document being requested or (b) such motion has been made and overruled and no appeal has been, or is likely to be filed concerning the dispostion on such motion; and
5. by a GLS attorney who so advises the witness either orally or in writing.
Prepared By Authorized/Denied By
GLS attorney. Deputy Associate Chief Counsel (General Legal Services); Area Counsel (GLS) with concurrence of Associate Chief Counsel (GLS) or Deputy Associate Chief Counsel (GLS).
Table 4

Non-IRS Matter
Judicial and Administrative Proceedings
IRS/Government (on behalf of IRS) is Not a Party
Testimony or the Production of Records is Sought From Any Employee, Any Function, Who is Assigned to Headquarters
Prepared By Authorized/Denied By
HQ GLD Caseworker.

Reviewed by CC:PA:DPL. 		Director, Disclosure.

(Under urgent or other appropriate circumstances [e.g., based on the level of a testifying executive, sensitivity of matter] may be authorized by the Chief, Communications and Liaison, or by the Deputy Director, Governmental Liaison and Disclosure.)
Table 5

Non-IRS Matter
Judicial and Administrative Proceedings
IRS/Government (on behalf of IRS) is Not a Party
Testimony or the Production of Records is Sought From Any Employee, Any Function, Who is Not Assigned to Headquarters
Prepared By Authorized/Denied By
Field or Campus Disclosure Officer.

Reviewed by liaison Area Counsel servicing the Disclosure Officer’s geographical location (IRM 11.3.35.7(3)). 		GLD Area Manager.

(Under urgent or other appropriate circumstances [e.g., based on the level of a testifying executive, sensitivity of matter] may be authorized by the Chief, Communications and Liaison, or by the Deputy Director, Governmental Liaison and Disclosure.)
Table 6

Non-IRS Matter Involving Title 31, Bank Secrecy Act, Information
Judicial and Administrative Proceedings
Federal/State/Local Government is a Party
Expert testimony is sought by a government party from an IRS employee relative to Bank Secrecy Act Reports pursuant to Title 31, U.S.C., maintained by IRS at the Detroit Computing Center.

Disclosures must conform to Bank Secrecy Act Dissemination Guidelines or other official procedures and be approved by an official with authority delegated under Delegation Order 143(or successor order).

(Table 2 controls if testimony is requested in a case referred by IRS to DOJ pursuant to Treasury Directive 15-41.)
Prepared By Authorized/Denied By
Criminal Investigation Representative, Detroit Computing Center.

Reviewed by Area Counsel (IRM 11.3.35.7(3)). 		Director, Office of Financial Crimes, Criminal Investigation.
Table 7

Privileges
Privilege Who Asserts Who May Waive
Attorney-Client Trial attorney. Trial attorney, after appropriate coordination with the client.
Attorney Work Product Trial attorney. Trial attorney.
Deliberative Process (See 1 and 2 below)
Informants
Investigatory Files
Pledge of Confidentiality
Confidential Report 		Trial attorney. Trial attorney, after appropriate coordination with the client.
State Secret Commissioner.  
1. By memorandum dated January 25, 2001, the White House issued guidance with respect to the assertion of the Executive Privilege (for Presidential documents or information) in judicial or congressional proceedings.
2. See Delegation Order No. 220 (or successor order) for certain courts in which the claim of the deliberative process privilege requires assertion of the privilege by the Deputy Assistant Chief Counsel (Disclosure & Privacy Law).
Table 8

Any Matter Involving Requests by Congressional Committees

Testimony or the Production of Records is Sought From Any Employee, Any Function, In IRS or Chief Counsel
Prepared By Authorized/Denied By
Staff designated directly or indirectly by Commissioner, Legislative Affairs, or HQ GLD Caseworker.

Reviewed by CC:PA:DPL. 		Deputy Commissioner for Services and Enforcement

Deputy Commissioner for Operations Support, for requests by Congressional committees involving matters under the jurisdiction of the Deputy Commissioner for Operations Support

More Internal Revenue Manual