1.2.49  Delegations of Authority for Communications, Liaison and Disclosure Activities

Manual Transmittal

June 12, 2014

Purpose

(1) This transmits revised IRM 1.2.49, Servicewide Policies and Authorities, Delegations of Authority for Communications, Liaison and Disclosure Activities.

Material Changes

(1) Delegation Order 11-2 (Rev. 2), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents has been revised.

Effect on Other Documents

This obsoletes IRM 1.2.49 dated July 8, 2013.

Audience

All Divisions and Functions

Effective Date

(06-12-2014)

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

1.2.49.1  (04-17-2012)
Introduction

  1. This transmits revised IRM 1.2.49, Servicewide Policies and Authorities, Delegations of Authority for Communications, Liaison and Disclosure (CLD) Activities. This IRM contains all of the Servicewide Delegation Orders that these functions.

  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.nn 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 of 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. Any Policy Statement approved after this revision of IRM 1.2.nn is posted to IRS.gov and can be accessed through the FOIA Reading Room web site (http://www.irs.gov/uac/Electronic-Reading-Room), under the heading Recent Delegation Orders and Policy Statements. They remain on the web until the next revision is made to this IRM. .

    Note:

    If any Policy Statements 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  (07-29-2002)
Delegation Order 11-1 (formerly DO-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

1.2.49.3  (04-22-2014)
Delegation Order 11–2 (Rev. 2) (formerly DO-11-2)

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

  2. Authority: To permit the disclosure of returns and return information and to permit testimony or the production of documents under the authority vested in the Commissioner of Internal Revenue and 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 Internal Revenue Code (IRC) such as IRC §§ 6103(h)(1), (h)(4) and (k)(6) is not delegated herein as the statutory language of these provisions permits officers and employees of the Internal Revenue Service, including the Office of the Chief Counsel, to disclose specified information. The authority to disclose returns and return information under IRC § 6103(k)(4) is also not delegated herein, but is incorporated by reference, as Delegation Order (DO) 4-12 (or successor order) governs these disclosures. In some cases, DO 4-12 authorities must be exercised by considering IRC §§ 6103(i)(3)(C) and (i)(7). The authority to disclose returns and return information under IRC § 6105 is also not delegated because DO 11-6 (or successor order) governs these disclosures. DO 11-6 is referenced as appropriate.
    The authority to disclose does not require that the approving official transmit the information. Assuming that the proper official under this order has approved the disclosure, through either a separate written agreement or on a case-by-case basis, the transmittal can be made by appropriate staff of the office involved. Under both procedures, the authorizing official’s approval should be documented in writing.
    Deputy Commissioner as used in this delegation order refers to the Deputy Commissioner for Services and Enforcement and the Deputy Commissioner for Operations Support.

  3. Delegated to: Officers and employees identified in the reference chart located in Exhibit 1.2.49-1.

  4. Redelegation: This authority may be redelegated in writing or through an official act confirmed in writing, provided the redelegation is permitted by the reference chart in Exhibit 1.2.49-1.

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

  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 11-2 (Rev. 1).

  7. Signed: Robin J. Canady for Peggy Sherry, Deputy Commissioner for Operations Support

1.2.49.4  (12-28-2010)
Delegation Order 11-3, Rev. 1 (formerly DO-11-3)

  1. Seal of the Department of the Treasury

  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: Chief, Disclosure and HQ Disclosure employees consistent with their assigned duties and responsibilities.

  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 11-3, effective April 2, 1997..

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

1.2.49.5  (04-12-1997)
Delegation Order 11-4 (formerly DO-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

1.2.49.6  (12-15-2011)
Delegation Order 11-5, Rev. 1 (formerly DO-11-5)

  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, except as noted below.

    Note:

    This authority does not extend to: affixing the seal to material to be published in the Federal Register; and
    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; Chiefs; Directors reporting to the Commissioner or Deputy Commissioners; National Taxpayer Advocate; Deputy Associate Chief Information Officer; Special Agents in Charge; Supervisory Investigative Analysts; Field Directors, Submission Processing; Directors, Campus Compliance Operations; SB/SE Technical Services Group Managers; SB/SE Advisory Group Managers; SB/SE Insolvency Group Managers; Chief, Disclosure; Disclosure Managers; Supervisory Peripheral Equipment Operator, GLD; Disclosure Specialists and technical staff of the Chief, Disclosure; and supervisory personnel assigned duties requiring the affixing of an official seal.

  4. Redelegation: This authority may not be redelegated.

  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 11-5, October 26, 2005.

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

1.2.49.7  (04-11-2001)
Delegation Order 11-6 (formerly DO-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 (LB&I) and Deputy Director, International (LB&I)

  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 
Delegation Order 11-2 (Rev. 2) Reference Chart


*Accounting Required

Delegation Order 11-2 (Rev. 2) Reference Chart

Authority Subject Matter Delegated To Redelegation (requires a separate document/act) May Be Made To Comments
6103(b) Authority to withhold standards for selection of returns for examination, or data used for determining such standards, on the basis that disclosure will seriously impair assessment, collection, or enforcement under the tax laws Division Commissioners; Directors and Chiefs who report directly to a Deputy Commissioner; Chief, Appeals; Director, Office of Research, Analysis, and Statistics; Senior Advisor, Office of Compliance Analytics; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate May not be redelegated below supervisors This includes the authority to withhold such items as the Discriminant Index Function (DIF), Selection of Exempt Return for Examination (SERFE), Underreported Income Discriminant Function (UIDIF) or other codes or standards used by the Service to identify returns for possible audit
6103(c) 1. To designee of taxpayer IRS and Chief Counsel employees to the extent necessary to perform their official duties May not be redelegated  
6103(c) 2. Authority to withhold returns or 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) * 1. To designated State tax officials pursuant to Agreements on the Coordination of Tax Administration entered into between the head of any state tax agency and the Commissioner, Internal Revenue

Note:

For purposes of 6103(d), “State” is defined to include cities (or municipalities) with a population exceeding 250,000 that impose a tax on wages.

Division Commissioners; Directors and
Chiefs who report directly to a Deputy Commissioner; Chief, Appeals; Director, Office of Research, Analysis, and Statistics; Senior Advisor, Office of Compliance Analytics; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Field Directors (Submission Processing, Accounts Management, and Compliance Services); Directors, Computing Centers; Director, Governmental Liaison, Disclosure and Safeguards (GLDS); Associate Director, Disclosure; Deputy, Associate Director, Disclosure HQ; Associate Director, Governmental Liaison; Disclosure Managers; Disclosure Specialists
May not be redelegated below supervisors 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. Because 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 possess either of these authorities or both authorities. Therefore, one or more officials who can execute agreements, authorize functional disclosures, and commit resources must sign agreements.
6103(d) * 2. Authority to withhold returns or return information based on a determination that disclosure would seriously impair any civil or criminal tax investigation or identify a confidential informant. IRS and Chief Counsel supervisors to the extent necessary to perform their official duties May not be redelegated  
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 Returns can only be disclosed upon written request
6103(e) 2. Authority to withhold 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(e) 3. Authority to withhold third party return information contained in partnership, S-corporation and trust (Forms 1065, 1120S and 1041) tax returns pursuant to IRC 6103(e)(10) IRS and Chief Counsel employees to the extent necessary to perform their official duties May not be redelegated  
6103(f) * To Congressional committees upon written request National Taxpayer Advocate; Director, Legislative Affairs; Director, Research, Analysis and Statistics; Director, GLDS; Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ, May be redelegated by the Director, Research, Analysis and Statistics to the Director, Statistics of Income Division (SOI) The delegation of this authority to the Director, Research, Analysis and Statistics and, in turn, to the Director SOI is limited to disclosures to the Joint Committee on Taxation
6103(g)(1) * To the President or White House employee designated by the President Director, Privacy, Governmental Liaison and Disclosure (PGLD) May not be redelegated Request must be personally signed by the President
6103(g)(2) * To the Executive Office of the President or the heads of Federal agencies regarding executive and judicial appointments to Executive Office of the President or Federal Bureau of Investigation, on behalf of the President Director, GLDS; Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure FOIA and Program Operations Manager; Associate Director, Data Services; and Technical Support & Analysis Manager May not be redelegated Request must be signed by the President or head of the agency

Note:

These tax checks are typically completed with the use of tax check consents pursuant to IRC 6103(c)

6103(h)(2) in conjunction with 6103(h)(3)(A) To officers and employees of Department of Justice, including United States Attorneys, in a matter involving tax administration Division Commissioners; Directors and Chiefs who report to a Deputy Commissioner; Chief, Appeals; Director, Office of Research, Analysis, and Statistics; Executive Director, Equity, Diversity and Inclusion; Senior Advisor, Office of Compliance Analytics; National Taxpayer Advocate;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Director, GLDS; and Special Agents in Charge, CI
May not be redelegated below IRS supervisors or Chief Counsel attorneys directly involved in such matters  
6103(h)(2) in conjunction with 6103(h)(3)(B) * 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; Directors and Chiefs who report to a Deputy Commissioner; Chief, Appeals; Director, Office of Research, Analysis, and Statistics; Executive Director, Equity, Diversity and Inclusion; Chief, Communications and Liaison; Senior Advisor, Office of Compliance Analytics;; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Director, GLDS; Special Agents in Charge, CI May not be redelegated below IRS supervisors or Chief Counsel attorneys directly involved in such matters The written request from the Attorney General, Deputy Attorney General, or an Assistant Attorney General, may not be redelegated
6103(h)(4) Authority to withhold returns or return information on the basis that disclosure would seriously impair a civil or criminal tax investigation or identify a confidential informant IRS and Chief Counsel supervisors to the extent necessary to perform their official duties May not be redelegated 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 non-resident alien, citizen, or resident of the United States of America to the Social Security Administration or Railroad Retirement Board Field Directors (Submission Processing, Accounts Management, and Compliance Services); Director, GLDS; Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ 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 an ex parte order of a Federal District Court Judge or Magistrate Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure Managers May not be redelegated Includes the 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 Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure Managers May not be redelegated Includes the 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 violation of a Federal criminal law (not involving tax administration) to the head of the appropriate Federal agency Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure Managers May not be redelegated Includes the 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 to perform their official duties; Special Agents, CI May not be redelegated 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 Managers;
Special Agents in Charge, CI
May not be redelegated  
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 Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure Managers 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)

Note:

Taxpayer identity information for this purpose is not considered taxpayer return information as long as there is other return information that is not taxpayer return information that meets the statutory standard

6103(i)(4) To notify Attorney General or head of agency that certain returns and return information shall not be admitted into evidence in a Federal nontax criminal or civil forfeiture proceeding Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Deputy Associate Director, Disclosure East and West May not be redelegated May determine, in accordance with IRC 6103(i)(4)(C), that returns and return information obtained pursuant to IRC 6103(i)(1), (2), (3)(A) or (C), or (7) shall not be admitted into evidence 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, to officers and employees personally and directly engaged in the response to, or an investigation of, any terrorist incident, threat or activity Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure Managers 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)

Note:

See 6103(i)(3)(C) for disclosure of taxpayer identity information

6103(i)(7)(B)* Return information (other than taxpayer return information), upon written request by an officer or employee of the Department of Justice (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, to officers and employees personally and directly engaged in the collection and analysis of intelligence and counterintelligence concerning any terrorist incident, threat, or activity Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Disclosure Managers 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)
See 6103(i)(3)(C) for disclosure of taxpayer identity information
6103(i)(7)(C) * Returns and return information, upon issuance of an ex parte order of a Federal District judge or magistrate, for use by officers and employees of Federal law enforcement or intelligence agencies personally and directly engaged in any investigation, response to, or analysis of, intelligence and counterintelligence information concerning any terrorist incident, threat, or activity Associate Director, Disclosure; Disclosure HQ; Disclosure Managers 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(i)(7)(D) * Disclosure by the IRS to make an application for an ex parte court order pursuant to IRC 6103(i)(7)(C) concerning any terrorist incident, threat, or activity Deputy Commissioner, Services and Enforcement; Chief, CI May not be redelegated  
6103(i)(8) * To the Government Accountability Office (GAO) upon written request by Comptroller General Director, GLDS; 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) * To the Bureau of Census, Bureau of Economic Analysis, Department of Agriculture, Congressional Budget Office. and Department of Treasury, for their statistical use Director, Research, Analysis and Statistics May be redelegated to the Director, Statistics of Income Division (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 Wage & Investment (W&I) Area Managers; Appeals Directors, Field Operations; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to the National Taxpayer Advocate; Disclosure Managers; Supervisory Revenue Officers; Revenue Officers; Tax Examining Technicians located in the Offer-in-Compromise (OIC) public inspection file offices May be redelegated to IRS and Chief Counsel employees to the extent necessary to perform their official duties Subject to removal of identifying information per IRM 5.8.8.9, Public Inspection File
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 the National Taxpayer Advocate; Disclosure Managers May 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).
Other delegated employees are found in SB/SE Delegation Order 5-4 found at IRM 1.2.44.5(60)
6103(k)(3) * To correct misstatement of fact Director, GLDS; Chief, Communications and Liaison May not be redelegated Delegated officials 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 4-12 (or successor order) See Delegation Order 4-12 (or successor order) See Delegation Order 4-12 (or successor order)
6103(k)(5) * To agencies charged under state or local law with regulating tax return preparers Disclosure Managers May not be redelegated Written request required - disclosure limited to identity information with respect to any 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 SB/SE National 637 Program Manager;
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 Financial Management Service (FMS) for levies on government payments SB/SE supervisors responsible for collection matters May not be redelegated  
6103(k)(9) 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 by the delegated officials
6103(k)(10) * To the heads of the Federal Bureau of Prisons or State Prisons for the use of their officers and employees or contractors in taking administrative actions to prevent the filing of false or fraudulent returns Director, Refund Crimes, CI; Director, Operations Policy and Support, CI; Director, Field Operations, CI; Chief, Project and Technology Management, Return Integrity & Correspondence Services, W&I; Chief, Integrity & Verification Operations, Return Integrity & Correspondence Services, W&I May not be redelegated Disclosures are to be made pursuant to agreements executed with the heads of the prison systems at the Division Commissioner level or higher.
6103(l)(1)(A) To the Social Security Administration, upon written request, with respect to taxes imposed by IRC chapters 2, 21 and 24 Division Commissioner, Tax Exempt &Government Entities (TEGE); Field Directors, Accounts Management; Disclosure Managers; Disclosure Specialists May not be redelegated below supervisors  
6103(l)(1)(B) To the Social Security Administration, upon written request, for administration of section 1131 of the Social Security Act Director, Employee Plans Division, TEGE; Supervisors, Employee Plans Division, TEGE; Director, GLDS; Disclosure Managers May be redelegated to TEGE employees to the extent necessary to perform their official duties  
6103(l)(1)(C) To the Railroad Retirement Board with respect to taxes imposed by Chapter 22 Division Commissioners; Branch Chief (Employment Tax) Office of Division Counsel/Associate Chief Counsel (TEGE); Appeals Processing Services Managers; W&I Submission Processing Managers; W&I Accounts Management Managers; SB/SE Campus Compliance Services, Centralized Case Processing Managers; SB/SE Specialty Tax Managers; Chief Financial Officer, Office of Revenue Systems Managers; Disclosure Managers May not be redelegated Disclosures are to be made pursuant to agreements executed at the Division Commissioner level or higher
6103(l)(2) * To the Department of Labor (DOL) and Pension Benefit Guaranty Corporation (PBGC) for use in administering the Employee Retirement Income Security Act (ERISA) TEGE Managers responsible for ERISA matters; Disclosure Managers May not be redelegated below supervisors Upon written request in accordance with Treas. Reg. 301.6103(l)(2)-1 through 301.6103(l)(2)-3.
6103(l)(3) * To the heads of Federal agencies administering Federal loan programs Director, GLDS; Director, Martinsburg Computing Center (MCC); Disclosure Managers; Disclosure Specialists and Disclosure Assistants May not be redelegated Disclosure limited to whether or not a loan applicant has a tax delinquency.
Director, GLDS or Director, MCC must authorize any contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order) or process that relates to volume disclosures under this provision.
Disclosure Managers, Specialists and Assistants can provide tax information in response to an ad-hoc request meeting the statutory requirements.
6103(l)(4) * Disclosure of return and return information in personnel matters or claimant representative matters Division Commissioners; Chief Criminal Investigation; Chief, Appeals; Director, Office of Research, Analysis, and Statistics; Executive Director, Equity, Diversity and Inclusion; Chief, Communications and Liaison; Senior Advisor, Office of Compliance Analytics; Directors and Chiefs who report directly to a Deputy Commissioner; National Taxpayer Advocate; Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Disclosure Managers 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;
4) Office of Professional Responsibility (OPR) staff assigned to claimant representative matters; or
5) Return Preparer Office (RPO) staff assigned to claimant representative matters
 
6103(l)(5) To the Social Security Administration (SSA) for administration of the Combined Annual Wage Reporting (CAWR) Program Division Commissioners May not be redelegated Disclosures are made in accordance with the CAWR Agreement, which is signed by the IRS and SSA Commissioners.
6103(l)(6)(A)(i) and (ii) * Return information to Federal, State or local child support enforcement agencies Director, GLDS; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order)
6103(l)(7) Unearned income from the Information Returns Master File to Federal, State, and local agencies to administer certain benefit and assistance programs Director, GLDS; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(l)(10) To Federal and State agencies seeking IRC 6402 [offset] reductions (Debtor Master File), as well as local child support enforcement agencies as authorized by 6103(l)(6)(C) Director, GLDS; Director, MCC; Division Commissioner, W&I May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(l)(12) To the Social Security Administration for verification of employment status Director, GLDS; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(l)(14) To the United States Customs and Border Protection, upon written request from the head of its Revenue Department with respect to taxes imposed by IRC chapters 1 and 6 Division Commissioner, LB&I; Deputy Commissioner, International, LB&I; Director, GLDS May not be redelegated below LB&I supervisors  
6103(l)(15) To officers and employees of any Federal agency; any agency of a State or local government, or any government agency of a foreign country with respect to reporting cash receipts of more than $10,000 under IRC 6050I Director, GLDS; Deputy Associate Director, Disclosure HQ; Special Agents in Charge, CI May not be redelegated Disclosure shall be made on the same basis and subject to the same conditions applicable to disclosures of reports filed under 31 U.S.C. 5313.
6103(l)(17) To the National Archives and Records Administration, upon written request, from the Archivist, to the extent necessary for officers and employees’ appraisal of records for destruction or retention IRS Records Officer, AWSS, Real Estate and Facilities Management May not be redelegated  
6103(l)(18) To health insurance providers for administration of the Health Coverage Tax Credit (HCTC) Division Commissioner, W&I; Director, GLDS; Director, Return Integrity & Correspondence Services, W&I; Supervisors and employees of the HCTC Customer Service Operations Center, W&I, to the extent necessary to perform their official duties May not be redelegated  
6103(l)(20) * To the Social Security Administration to carry out Medicare Part B premium subsidy adjustment and Part D base beneficiary premium increase Director,GLDS; Director,MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(l)(21) To the Department of Health and Human Services, upon written request, for purposes of determining eligibility for certain health insurance programs Director,GLDS; Director,MCC May not be redelegated  
6103(l)(22) To the Department of Health and Human Services, upon written request, for purposes of enhancing Medicare program integrity Director,GLDS; Director,MCC May not be redelegated  
6103(m)(1) Publication of undelivered refund check information Chief, Communications and Liaison; Supervisory Public Affairs Specialists; Managers, Media Relations;
Media Relations Specialists
May not be redelegated  
6103(m)(2) Disclosure of taxpayer addresses for Federal agencies, or their contractors’, use in collecting a Federal debt Director, GLDS; Director, MCC; Disclosure Managers; Disclosure Specialists and Disclosure Assistants May not be redelegated Director, GLDS or Director, MCC must authorize any contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order) relating to volume disclosures under this provision.
Disclosure Managers, Specialists and Assistants can provide address information in response to ad hoc requests that meet statutory requirements.
6103(m)(3) Disclosure of taxpayer addresses to National Institute for Occupational Safety and Health to locate and notify persons of occupational hazards Director, GLDS; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(m)(4) Disclosure of taxpayer addresses to the Department of Education, or their contractors, to locate and collect overpayment of grant or default on student loan Director, GLDS; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(m)(5) Disclosure of taxpayer addresses to the Department of Health and Human Services, or their contractors, for use in locating individuals defaulting on student loans Director, GLDS; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(m)(6) Disclosure of taxpayer addresses, upon written request, to the Blood Donor Locator Services in the Department of Health and Human Services Disclosure Managers May not be redelegated  
6103(m)(7) Disclosure of taxpayer addresses to the Social Security Administration or their contractors for use in mailing annual account statements Director, GLDS; Director, MCC May not be redelegated Contractual agreement entered into pursuant to Delegation Order 1-13 (or successor order).
6103(n) 1. Disclosure of return and return information pursuant to an IRC 6103(n) contract IRS and Chief Counsel employees possessing procurement authority May not be redelegated  
6103(n) 2. To authorize disclosure by an IRC 6103(n) contractor to a subcontractor under Treas. Reg. 301.6103(n)-1(a)(2)(ii) 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(n) 3. Disclosure of return information to a whistleblower or his/her representative under an IRC 6103(n) contract to the extent necessary in performance of the contract pursuant to Treas. Reg. 301.6103(n)-2(b)(1) IRS and Chief Counsel employees possessing procurement authority May not be redelegated Requires coordination and contract approval by the Whistleblower Office prior to release of tax information.
6103(n) 4. Disclosure of the status of a whistleblower claim, upon written request, to the whistleblower and/or his/her representative under IRC 6103(n) pursuant to Treas. Reg. 301.6103(n)-2(b)(3) Director, Whistleblower Office; Chief, Case Development and Oversight, Whistleblower Office May not be redelegated  
6103(o)(1) Disclosure of returns and return information, upon written request, relating to taxes on alcohol, tobacco and firearms under subtitle E (ATF tax) to Federal agencies Associate Director, Disclosure; Deputy Associate Director, Disclosure HQ; Deputy Associate Director, Disclosure East and West May not be redelegated  
6103(o)(2) Disclosure of returns and return information relating to taxes on wagering Director, SBSE Speciality Programs, Area Managers, SBSE Specialty Programs, SBSE Speciality Programs/Excise Tax Group Managers May not be redelegated Only disclosures to persons and for purposes as authorized by IRC 4424.
6103(p)(2)(B) Authorize an authorized recipient to make disclosure of return and return information to another authorized recipient on behalf of IRS Director, PGLD; Director, GLDS May not be redelegated  
6103(p)(7) Authority to suspend or terminate disclosure based upon a failure to satisfy safeguard requirements Director, PGLD; Director, GLDS May not be redelegated Appeals are at the Commissioner/Deputy Commissioner level.
6104(c) * Disclosure to certain State Officials with respect to charitable organizations Director, Exempt Organizations, TEGE; Director, PGLD; Director, GLDS May not be redelegated Authorized by written agreement signed by the Director, Exempt Organizations, TEGE and Director PGLD or Director GLDS.
6105 Tax convention information See Delegation Order 11-6 (or successor order) See Delegation Order 11-6 (or successor order) See Delegation Order 11-6 (or successor order)
26 CFR 301.9000-1 Authorize testimony and production of IRS records or information See following Tables May not be redelegated See following Tables.

Exhibit 1.2.49-2 
Delegation Order 11-2 (Rev. 2) Authorization Tables 1-8

Table 1: Testimony Authorizations Treas. Reg. §301.9000-1
US Tax 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†

Table 1

Prepared By... For Organization... Authorized/Denied By...
Chief Counsel attorney SB/SE Area Counsel
Chief Counsel attorney LB&I Area Counsel
Chief Counsel attorney TE/GE Area Counsel
Chief Counsel attorney Headquarters Associate Chief Counsel
Chief Counsel attorney GLS Associate Chief Counsel

Note:

† Includes whistleblower proceedings in Tax Court pursuant to I.R.C. § 7623(b)

Table 2:
Referred IRS Tax/Privacy Act/Freedom of Information Act (FOIA) Judicial Proceeding (Non-Tax Court) IRS/Government (on behalf of IRS*) is a Party and is Represented by Department of Justice (DOJ) Tax Division or U.S. Attorney†
U.S. District Court Refund, Collection, and Summons Litigation (SB/SE, LB&I, W&I, TE/GE)
U.S. Bankruptcy Court Litigation (SB/SE)
U.S. Court of Federal Claims (SB/SE, LB&I, W&I, TE/GE)
State Court Collection Litigation (SB/SE, LB&I, 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)
No testimony authorization is required when testimony or production of records is requested on behalf of the Government

Table 2

Prepared By... For Organization... Authorized/Denied By...
Chief Counsel attorney SB/SE Area Counsel
Chief Counsel attorney LB&I Area Counsel
Chief Counsel attorney W&I Area Counsel
Chief Counsel attorney TE/GE Area Counsel
Chief Counsel attorney CT Area Counsel
Chief Counsel attorney Headquarters Associate Chief Counsel

Note:

* 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), 15-42 (money laundering), 15-43 (Reviews for Compliance with Economic Sanctions Programs) and 31 C.F.R. § 1010.810(g) (FBAR enforcement) fall under this Table.

Table 3

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:
• under the rules of the relevant judicial (or quasi-judicial administrative) forum;
• by a party to a proceeding
  1. in which the Service is also a party (whether such party is aligned with or adverse to the Government) or

  2. where the Government is defending a Service employee sued in his/her individual capacity;

• 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;
• either
  1. no objection or motion for protective order is made by the Government with respect to the testimony or document being requested or

  2. such motion has been made and overruled and no appeal has been, or is likely to be filed concerning the disposition on such motion; and

• by a GLS attorney who so advises the witness either orally or in writing.

Table 3

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)

Note:

† Testimony authorizations for Matters Related to Informant Claims pursuant to I.R.C. § 7623(a) are governed by Table 3. For whistleblower actions pursuant to I.R.C. § 7623(b), see Table 1.

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

Table 4

Prepared By Authorized/Denied By
HQ Governmental Liaison, Disclosure and Safeguards (GLDS) Caseworker
Reviewed by the office of Associate Chief Counsel (Procedure and Administration)
Deputy Associate Director, Disclosure HQ
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

Table 5

Prepared By Authorized/Denied By
Disclosure Manager

Reviewed by liaison Area Counsel servicing
the Disclosure Manager’s geographical location
(See IRM 11.3.35.7(3))
Deputy Associate Director, Disclosure East and West
Table 6:
Non-IRS Matter Involving Testimony or the Production of 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 records contained in SB/SE or Criminal Investigation Title 31 examination or investigation files†.Disclosures must conform to Bank Secrecy Act Dissemination Guidelines or other official procedures.

Table 6

Prepared By Authorized/Denied By
HQ GLDS assigned caseworker
Coordination with SB/SE or CID as appropriate
Reviewed by the office of Associate Chief Counsel, (Procedure and Administration)
Deputy Associate Director, Disclosure HQ

Note:

† Requests for certified copies of the reports required to be filed under the Bank Secrecy Act are handled by FinCEN.
† Table 2 controls if testimony is requested in a case referred by IRS to DOJ pursuant to Treasury Directive 15-41 and 15-52 (money laundering) and 31 C.F.R. 1010.810(g) (FBAR enforcement))

Table 7: Any Matter Involving Requests by Congress, including Committees, where the Production of Records is Sought From Any Employee, Any Function, in IRS or Chief Counsel

Prepared By Authorized/Denied By
Staff designated directly by the Director, Legislative Affairs, or HQ GLDS Caseworker Deputy Commissioner for Services and Enforcement or Deputy Commissioner for Operations Support for requests by Congressional committees involving matters under the jurisdiction
Reviewed by the office of Associate Chief Counsel (Procedure and Administration) The authority to authorize interviews (but not testimony) of IRS employees may be delegated to the Director, Legislative Affairs

Table 8: 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
Government Privileges, including the deliberative process, informant, and investigatory files privileges Trial Attorney † Trial attorney, after appropriate coordination with the client
States Secret Commissioner  

Note:

† See Delegation Order 30-4 (or successor order) for certain courts in which the claim of the deliberative process privilege requires assertion of the privilege by the Deputy Associate Chief Counsel (Procedure and Administration)

Exhibit 1.2.49-3 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
11-1 89 (Rev. 10) Administrative Control of Documents and Material
11-2 (Rev. 2) 11-2 (Rev. 1)
156 (Rev. 17)
Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
11-3 (Rev. 1) 11-3
161 (Rev. 5)
Seal of the Department of the Treasury
11-4 165 (Rev. 8) Responses to Administrative Appeals Filed Pursuant to the Freedom of Information Act (5 U.S.C. § 552)
11-5 (Rev. 1) 11-5
198 (Rev. 5)
Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents
11-6 266 Authority to Permit Disclosure of Tax Convention Information

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