1.2.61  Division Delegations of Authority for Wage and Investment

Manual Transmittal

September 27, 2013

Purpose

(1) This transmits revised IRM 1.2.61, Servicewide Policies and Authorities, Division Delegations of Authority for Wage and Investment.

Material Changes

(1) Editorial changes throughout IRM.

(2) Subsections have been renumbered for consistent structure.

(3) IRM 1.2.61.1, Introduction - Added new (5) to provide information on management levels and general management terms used in this IRM.

(4) IRM 1.2.61.2.1 - DO WI 1-3-1, Payment to Employees for Relocation Expenses - Removed Director, Earned Income and Health Coverage Tax Credits and Director, Electronic Tax Administration; added Director, Return Integrity and Correspondence Services and Director, Office of Program Coordination and Integration.

(5) IRM 1.2.61.2.2 - DO WI 1-5-1, Reimbursement for Actual Expenses - Deleted subsection; DO WI 1-5-1 has been rescinded because DO WI 1-5-1 authority level does not align with level in Servicewide DO 1-5. Subsequent subsections have been renumbered based on deletion.

(6) IRM 1.2.61.2.2 - DO WI 1-7-1, To Authorize Attendance at Meetings at Government Expense - Removed Director, Electronic Tax Administration and Refundable Credits; changed Director, EEO and Diversity to Director, Equity, Diversity and Inclusion; added Director, Return Integrity and Correspondence Services, and added Director, Office of Program Coordination and Integration.

(7) IRM 1.2.61.2.3 - DO WI 1-13-1, Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training and Training Aids - Replaced Chief, Operations Planning & Analysis with Chief, Program Management Office because the name of the office has changed; deleted Director, Planning, Research and Analysis; added Director, Research and Analysis; and updated Source of Authority to Servicewide Delegation Order 1-13.

(8) IRM 1.2.61.2.5 - DO WI 1-23-1, Approve Instructor Allowance Certifications - Changed Source of Authority from 193 to 1-23 to coincide with SW DO

(9) IRM 1.2.61.2.6 - DO WI 1-23-2, Order of Succession and Designation to Act as Commissioner, Wage and Investment Division - Removed Director, Electronic Tax Administration and Refundable Credits; added Director, Return Integrity and Correspondence Services and Director, Office of Program Coordination and Integration; and updated Source of Authority to Servicewide Delegation Order 1-23 and 1-2.

(10) IRM 1.2.61.2.8 - DO WI 1-35-1, Authority to Use Non-contract Air Carriers - Corrected authority title to coincide with Servicewide delegation order title.

(11) IRM 1.2.61.2.10 - DO WI 4-37-1 - Recordkeeping Requirement - Deleted subsection; DO WI 4-37-1 has been rescinded because DO WI 4-37-1 does not align with level of authority Servicewide DO 4-37. Subsequent subsections have been renumbered based on deletion.

(12) IRM 1.2.61.2.11 - DO WI 4-38-1 - To designate Qualified General Assistance Programs described in IRC 51 (d) (6) - Deleted subsection; DO WI 4-38-1 has been rescinded because DO WI 4-38-1 does not align with level of authority in Servicewide DO 4-38. Subsequent subsections have been renumbered based on deletion.

(13) IRM 1.2.61.2.9 - DO WI 6-1-1, Authority to Create and Abolish Positions - Removed Director, Electronic Tax Administration and Refundable Credits and Director, Planning, Research and Analysis; added Director, Research and Analysis, Director, Return Integrity and Correspondence Services, and Director, Officer of Program Coordination and Integration; and changed Director, EEO and Diversity to Director, Equity, Diversity and Inclusion.

(14) IRM 1.2.61.2.11 - DO WI 6-6-1, To Propose or Effect Adverse/Disciplinary and Other Actions - Paragraph (3) - Added "must be at least three (3) supervisory levels above individual for whom action is proposed" to clarify the authority level and ensure it coincides with the Servicewide Delegation Order. Paragraph (5) - Added "admonishments" . The authority for admonishments should be at two supervisory levels above individual for whom the action is proposed. Paragraphs (8), (9) and (10) - Deleted. These paragraphs were related to proposing and/or effecting admonishments, and the level of authority was delegated incorrectly to managers.

(15) IRM 1.2.61.2.12 through IRM 1.2.61.2.16 - DO WI 6-6-2 through DO WI 6-6-6 - Updated source of authority to Servicewide Delegation Order 6-6.

(16) IRM 1.2.61.2.16 - DO WI 6-6-6, Authority to Approve Personnel Actions for Corrective Actions Including Retroactive Promotion and Retroactive Back Pay - Changed authority from Director, Human Capital Office to HCO Employment Branch Chiefs.

(17) IRM 1.2.61.2.17 - DO WI 6-7-1, Temporary Office Closures and Dismissals - Corrected source of authority to coincide with Servicewide Delegation Order 6-7 and changed Service Commissioner's Representative to Senior Commissioner's Representative.

(18) IRM 1.2.61.2.18 - DO WI 6-11-1, Tours of Duty - Spelled out acronym for CARE; Customer Assistance, Relationships and Education and corrected source of authority to Servicewide DO 6-11.

(19) IRM 1.2.61.2.19 - DO WI 6-12-1, Absence and Charges to Leave - Corrected source of authority to Servicewide DO 6-12.

(20) IRM 1.2.61.2.20 - DO WI 6-14-1, Overtime - Corrected source of authority to Servicewide DO 6-14.

(21) IRM 1.2.61.2.25 - DO WI 11-5-1, Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents - Deleted subsection; DO WI 11-5-1 has been rescinded because DO WI 11-5-1 did not coincide with Servicewide DO 11-5.

(22) IRM 1.2.61.2.26 DO WI 25-2-1, Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection under Provisions of the 1939, 1954 and 1986 Internal Revenue Codes - Deleted subsection; DO WI 25-2-1 has been rescinded because DO WI 25-2-1 did not coincide with Servicewide DO 25-2.

(23) IRM 1.2.61.3, Rescinded W&I Division Delegations of Authority - Revised subsection for clarity and updated link.

(24) IRM 1.2.61.3.1 - DO WI 1-5-1, Reimbursement for Actual Expenses - Added subsection to rescind DO WI 1-5-1.

(25) IRM 1.2.61.3.2 - DO WI 4-37-1, Recordkeeping Requirement - Added subsection to rescind DO WI 4-37-1.

(26) IRM 1.2.61.3.3 - DO WI 4-38-1, To designate Qualified General Assistance Programs described in IRC 51 (d) (6) - Added subsection to rescind DO WI 4-38-1.

(27) IRM 1.2.61.3.4 - DO WI 11-5-1, Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents - Added subsection to rescind DO WI 11-5-1, and renumbered remaining subsections.

(28) IRM 1.2.61.3.6 - DO WI 25-2-1, Authority to Execute Consents Fixing the Period of Limitations on Assessment Or Collection under Provisions of the 1939, 1954 and 1986 Internal Revenue Codes - Added subsection to rescind DO WI 25-2-1, and renumbered remaining subsections.

Effect on Other Documents

IRM 1.2.61, Division Delegation of Authorities for Wage and Investment, dated February 1, 2011, is superseded.

Audience

All Wage and Investment organizations

Effective Date

(09-27-2013)

Robin L. Canady
Director, Strategy and Finance
Wage and Investment Division

1.2.61.1  (09-27-2013)
Introduction

  1. This IRM contains delegation orders (DO) for the Wage and Investment (W&I) Division. Distribution of this IRM should include all persons with a need for any of the authorities or information in this section. All approved W&I Division Delegation Orders are listed in numerical order. Rescinded Division Delegation Orders for W&I are retained in this IRM for documentation and audit purposes and follow current delegation orders.

  2. Division Delegation Orders should be issued only at the Operating Division (Headquarters) level. Questions about current delegation orders, including revisions or issuance of new division delegation orders, should be directed to the W&I Internal Management Document (IMD) Team.

  3. Information on Servicewide Delegations of Authority can be found in IRM 1.2.40 through IRM 1.2.54, Servicewide Policies and Procedures, Delegation Orders. Additional information on the delegation order process can be found in IRM 1.11.4, Delegation Orders.

  4. Authority should be delegated directly to the lowest level expected to take final action. Doing so eliminates the need to issue redelegations of authority to heads of office. Delegating authority to the lowest level for action means that: Every intervening supervisory position above the lowest level, including the Commissioner, has the same authority.

  5. Management levels are arranged from the lowest level to the highest level. This IRM will use the general management level terms and their definitions are as follows:

    Term Definition Examples
    First Level Manager A manager who only has employees reporting to him/her; no other managers report to this manager Team manager, group or section manager without subordinate managers
    Second Level Manager A manager of a first level manager Department, section manager with subordinate managers
    Third Level Manager A manager of a second level manager Operations manager with subordinate second level managers, Section level or branch level managers with managers
    First Level Executive An executive who does not have another executive reporting to him/her SES Field Director, Campus Director, HQ Director
    Second Level Executive An executive who has a first level executive reporting to him/her SES Director with subordinate Executives (Wage Commissioner, Deputy Commissioner)
    Third Level Executive An executive who has a second level executive reporting to him/her Wage Commissioner, IRS Commissioner or Deputy Commissioner

1.2.61.2  (01-01-2010)
Current W&I Division Delegations of Authority

  1. Current W&I Division Delegation Orders are listed in numerical sequence. W&I Division Delegation Orders, approved after this IRM revision, can be found at http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders; all documents are maintained on the website until the next IRM revision.

1.2.61.2.1  (05-13-2013)
W&I Delegation Order WI 1-3-1 (formerly DO 19-WI)

  1. Payment to Employees for Relocation Expenses

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

  3. Delegated to:

    • Business Modernization Executive

    • Director, Compliance

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Return Integrity and Correspondence Services

    • Director, Office of Program Coordination and Integration

    • Director, Strategy and Finance

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-3.

  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified. This order supersedes any prior redelegation of the authority contained in paragraph (3) above.

  7. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.2  (05-13-2013)
W&I Delegation Order WI-1-7-1 (formerly DO 47-WI)

  1. To Authorize Attendance at Meetings at Government Expense

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

  3. Delegated to:

    • Business Modernization Executive

    • Director, Communications and Liaison

    • Director, Compliance

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Equity, Diversity and Inclusion

    • Director, Office of Program Coordination and Integration

    • Director, Return Integrity and Correspondence Services

    • Director, Strategy and Finance

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To authorize or approve attendance of employees at meetings held by employee groups, organizations or associations.

  6. Delegated to:

    • Business Modernization Executive

    • Director, Communications and Liaison

    • Director, Compliance

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Equity, Diversity and Inclusion

    • Director, Office of Program Coordination and Integration

    • Director, Return Integrity and Correspondence Services

    • Director, Strategy and Finance

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 1-7.

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

  10. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.3  (05-13-2013)
W&I Delegation Order WI 1-13-1 (formerly DO WI-100-1)

  1. Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids

  2. Authority: To enter into contracts to furnish information on a reimbursable basis.

  3. Delegated to:

    • Chief, Program Management Office

    • Director, Research and Analysis

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-13.

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

  7. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.4  (09-01-2002)
W&I Delegation Order WI 1-21-1 (formerly DO 188-WI)

  1. To Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 USC 208

  2. Authority: To make written determinations under 18 USC 208 that financial interests of employees under their supervision and control are not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such employees if they participate personally and substantially in a matter in which they have a financial interest.

  3. Delegated to: All Executives

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-21.

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.5  (02-01-2011)
W&I Delegation Order WI 1-23-1 (formerly DO WI-193-1)

  1. Approve Instructor Allowance Certifications

  2. Authority: To approve Instructor Allowance Certifications.

  3. Delegated to: First Level Executives

    Note:

    The delegated official approving the allowance must be at a higher organizational level than the reviewing/certifying official.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-23.

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

  7. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.2.6  (05-13-2013)
W&I Delegation Order WI 1-23-2 (formerly DO WI-193-3)

  1. Order of Succession and Designation to Act as Commissioner, Wage and Investment Division

  2. Authority: To act and perform the functions of the Commissioner of the Wage and Investment Division of the Internal Revenue Service in the absence of the Division Commissioner due to an enemy attack on the United States, disability, or other emergency, thus ensuring the continuity of the functions of the office.

  3. Delegated to:

    • Deputy Commissioner

    • Business Modernization Executive

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Compliance

    • Director, Office of Program Coordination and Integration

    • Director, Return Integrity and Correspondence Services

    • Director, Strategy and Finance

  4. Redelegation: In the absence of these officials, the authority is redelegated as follows:

    • Director, Accounts Management

  5. Source of Authority: Servicewide Delegation Order 1-23 and Servicewide Delegation Order 1-2.

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

  7. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.7  (10-01-2000)
W&I Delegation Order WI-1-30-1 (formerly DO 95-WI)

  1. Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers

  2. Authority: To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance.

  3. Delegated to: First Level Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-30.

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.8  (11-01-2006)
W&I Delegation Order WI-1-35-1 (formerly DO 95-WI)

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

  2. Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified under the circumstances in 41 CFR Part 301 and Treasury and Service travel and relocation guidance.

  3. Delegated to:

    • Deputy Directors

    • Assistant Directors

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-35.

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

  7. Signed, Richard J. Morgante, Commissioner, Wage and Investment Division.

1.2.61.2.9  (05-13-2013)
W&I Delegation Order WI 6-1-1 (formerly DO 6-1A)

  1. Authority to Create and Abolish Positions

  2. Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with the duties eliminated entirely or combined with the duties of another position or positions. As a general rule, this authority is already granted to Directors in the line of authority above the positions listed below.

  3. Delegated to:

    • Business Modernization Executive

    • Director, Communications and Liaison

    • Director, Equity, Diversity and Inclusion

    • Director, Human Capital Office

    • Director, Office of Program Coordination and Integration

    • Director, Research and Analysis

    • Director, Return Integrity and Correspondence Services

    • Directors, Field Accounts Management

    • Directors, Field Compliance Services

    • Directors, Field Submission Processing

    • Area Directors, Field Assistance

    • Area Directors, Stakeholder Partnerships, Education and Communication

    • Director, Publishing

    • Director, Tax Forms and Publications

    • Chief, National Distribution Center

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-1.

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

  7. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.10  (02-01-2011)
W&I Delegation Order WI 6-4-1 (formerly DO WI-105-1)

  1. Authorization to Engage in Outside Employment, Business, and Other Activities

  2. Authority: To approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, by employees under their supervision and control.

  3. Delegated to: All Executives

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve or disapprove requests from employees under their supervision and control, to engage in outside employment, business, and other activities.

  6. Delegated to: Third Level Managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-4.

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.11  (08-29-2013)
W&I Delegation Order WI 6-6-1 (formerly DO WI-81-1)

  1. To Propose or Effect Adverse/Disciplinary and Other Actions

    Note:

    The authorities herein include proposal of adverse actions (removals, reductions in grade or pay, suspensions of more than 14 calendar days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade).

  2. Authority: Effect adverse actions and an action based on unacceptable performance.

  3. Delegated to: All Executives to whom a subordinate manager has proposed an action; must be at least three (3) supervisory levels above individual for whom the action is proposed.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: Propose and/or effect suspensions of 14 calendar days or less, written reprimands, admonishments, warning letters and letters of caution, closed without action and clearance letters, and suitability determinations.

  6. Delegated to: Two supervisory levels above the employee for whom the action is proposed and/or effected.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-6.

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

  10. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.12  (02-01-2011)
W&I Delegation Order WI 6-6-2 (formerly DO WI-81-2)

  1. To Approve Awards

    Note:

    The authorities herein include approval of monetary awards and exceptions to monetary award scales for any one individual or group and incur necessary expenses for the recognition of contribution.

  2. Authority: Approval for awards up to and including $5,000 for employees under their jurisdiction.

  3. Delegated to: All Executives

  4. Redelegation: This authority may not be redelegated.

  5. Authority: Approval for awards up to and including $1,500.

  6. Delegated to: Two supervisory levels above the employee(s) for whom the action is taken.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-6.

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.13  (02-01-2011)
W&I Delegation Order WI 6-6-3 (formerly DO WI-81-3)

  1. Performance Evaluations

  2. Authority: To determine that work is or is not of an acceptable level of competence for within-grade step increases for employees under their jurisdiction.

  3. Delegated to: All Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-6.

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.14  (02-01-2011)
W&I Delegation Order WI 6-6-4 (formerly DO WI-81-4)

  1. To Initiate or Approve Personnel Actions ( Form SF-50 and Form SF-52)

  2. Authority: To initiate Requests for Personnel Action (SF-52/TAPS) for employees under their jurisdiction.

  3. Delegated to: All Managers

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve / initiate Requests for Personnel Action (SF-52/TAPS) for employees under their jurisdiction.

  6. Delegated to: Second Level Managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-6.

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.15  (02-01-2011)
W&I Delegation Order WI 6-6-5 (formerly DO WI-81-5)

  1. Approve Merit Promotion Selections

  2. Authority: To sign merit promotion certificates and approve selections.

  3. Delegated to: Managers, two levels above the position being filled

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-6.

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

  7. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.2.16  (05-25-2011)
W&I Delegation Order WI 6-6-6 (formerly DO WI-81-6)

  1. Authority to Approve Personnel Actions for Corrective Actions Including Retroactive Promotion and Retroactive Back Pay

  2. Authority: To approve actions for corrective actions for employees including retroactive promotions and retroactive back pay with documented approval to associate with the corresponding SF-52, Request for Personnel Action, and/or SF-50, Notification of Personnel Action.

  3. Delegated to: HCO Employment Branch Chiefs

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-6.

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

  7. Signed, Richard E. Byrd, Commissioner, Wage and Investment Division.

1.2.61.2.17  (05-13-2013)
W&I Delegation Order WI 6-7-1 (formerly DO WI-258-1)

  1. Temporary Office Closures and Dismissals

  2. Authority: To close posts of duty and local offices, foreign posts, and offices in Puerto Rico.

  3. Delegated to: Senior Commissioner's Representative or official having administrative supervision at such subordinate offices

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-7.

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

  7. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.18  (02-01-2011)
W&I Delegation Order WI 6-11-1 (formerly WI-39-1)

  1. Tours of Duty

  2. Authority: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek of five, 8 hour, days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: First Level Managers

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies.

  6. Delegated to:

    • Operations/Branch Managers or equivalent

    • Customer Assistance, Relationships and Education Territory Managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-11.

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.19  (02-01-2011)
W&I Delegation Order WI 6-12-1 (formerly DO WI-104-1)

  1. Absence and Charges to Leave

  2. Authority: To approve leave including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave, charge absence without leave for unauthorized absences, and authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: All Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-12.

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.20  (02-01-2011)
W&I Delegation Order WI 6-14-1 (formerly DO WI-255-1)

  1. Overtime

  2. Authority: To order or approve the performance of paid overtime duty and the performance of work on holidays by employees under their supervision and control, provided funds are available for such duty; and order or approve the performance of overtime duty by employees under their supervision and control for which compensatory time off will be granted in lieu of overtime pay in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: Second Level Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-14.

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.21  (02-23-2005)
W&I Delegation Order WI 11-2-1

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

  2. Authority: To disclose, under IRC 6103 (l)(4) returns or return information for use in personnel or claimant representative matters.

  3. Delegated to: One management level above the supervisory level of the underlying action

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 11-2.

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

  7. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3  (09-27-2013)
Rescinded W&I Division Delegations of Authority

  1. W&I Rescinded Division Delegation Orders approved after this revision of the IRM can be found at: http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders; all documents are maintained on the web site until the next IRM revision.

1.2.61.3.1  (07-25-2013)
W&I Delegation Order WI 1-5-1 (formerly DO 25-WI)

  1. Reimbursement for Actual Expenses

  2. This Division Delegation Order (DO) has been rescinded. Division DO WI 1-5-1 granted authority to authorize reimbursement for subsistence on an actual expense basis under circumstances and conditions permitted by the Federal Travel Regulation and Service travel and relocation guidance, to first level managers, and the DO does not coincide with Servicewide DO 1-5, which grants the authority to first level executives and does not allow the authority to be redelegated. Therefore, Division DO WI 1-5-1 is not longer valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.2  (07-25-2013)
W&I Delegation Order WI 4-37-1

  1. Record Keeping Requirement

  2. This Division Delegation Order (DO) has been rescinded. Division DO WI 4-37-1, granted authority to require any person, by notice served them to keep records reflecting whether or not the person is liable for tax, to Field Assistance Group Managers and does not coincide with Servicewide DO 4-37, which grants the authority to Reporting Compliance Managers (Wage & Investment) and does not allow for redelegation. Therefore, Division DO WI 4-37-1 is no longer valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.3  (03-25-2013)
W&I Delegation Order WI 4-38-1

  1. To designate Qualified General Assistance Programs described in IRC 51 (d) (6)

  2. This Division Delegation Order (DO)is rescinded. The Servicewide source of authority, 4-38, To designate Qualified General Assistance Programs described in IRC 51 (d) (6) has been revoked.

    Rationale: The authority on which Servicewide Delegation Order 4-38 was founded, Section 51 (d) (6) of the Internal Revenue Code, no longer includes a provision for a General Assistance Program Determination. The organizations confirm that there are no longer any active cases related to the order; therefore, the Division delegation order is obsolete.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.4  (07-25-2013)
W&I Delegation Order WI 11-5-1

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

  2. This Division Delegation Order (DO) has been rescinded. Division DO WI 11-5-1 granted the 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 as described in paragraph (2) of Servicewide DO 11-5, to Accounting Operations Managers, Submission Processing and Operations Managers, Field Compliance Services. Division DO WI 11-5-1 does not coincide with Servicewide DO 11-5, which grants the authority to Field Directors, Submission Processing and Directors, Campus Compliance Operations, and the Servicewide DO does not allow the authority to be redelegated. Therefore, Division DO WI 11-5-1 is no longer valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.5  (07-01-2005)
W&I Delegation Order WI 23-1 (formerly DO 23-WI)

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

  2. This Division Delegation Order has been rescinded. The authority delegated to the employees identified in former Delegation Order 23-WI is superseded by Delegation Order 1-4 (formerly DO-23, Rev. 15). In accordance with this revised Delegation Order, authority for the Settlement of Tort Claims; Claims Under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damaged or Loss of Personal Property Incident to Service cannot be delegated lower than second level supervisors, GS-13 or above, and first level supervisors, GS-10 and above, and may not be redelegated.

  3. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.6  (07-25-2013)
W&I Delegation Order WI 25-2-1 (formerly DO WI 42-1)

  1. Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes

  2. This Division Delegation Order (DO) has been rescinded. Division DO 25-2-1 granted the following authorities:

    • Execute Consents fixing the period of limitations on assessment or collection under provisions of the 1939, 1954 and 1986 Internal Revenue Codes

    • Sign all consents fixing the period of limitations on assessment or collection, pursuant to authority vested in the Commissioner of Internal Revenue

    Division DO WI 25-2-1 granted these authorities to "Group Manager" level, and does not coincide with Servicewide DO 25-2, which grants authority at the "Department Manager" level and does not allow the authority to be redelegated. Therefore, Division DO WI 25-2-1 is no longer Valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.7  (07-01-2005)
W&I Delegation Order WI 77-1 (formerly DO 77-WI)

  1. Issue or Execute Agreement to Rescind Notices of Deficiency

  2. This Division Delegation Order (DO) has been rescinded. The authority delegated to employees identified in former Delegation Order 77-WI is superseded by Delegation Order 4-8 (formerly DO-77, Rev. 28). In accordance with this revised Delegation Order, authority to Issue or Execute Agreement to Rescind Notice of Deficiency cannot be delegated to Campus Directors or Territory Managers, and may not be redelegated.

  3. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.8  (07-01-2005)
W&I Delegation Order WI 189-1 (formerly DO 189-WI)

  1. To Authorize Travel Not at Government Expense

  2. This Division Delegation Order has been rescinded. The authority delegated to the employees identified in former Delegation Order 189-WI is superseded by Delegation Order 189 (subsequently renumbered; now Delegation Order 1-22). In accordance with this revised Delegation Order, authority to Authorize Travel Not at Government Expense cannot be delegated outside of the Chief Counsel function.

  3. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.9  (10-01-2009)
W&I Delegation Order WI 191-1 (formerly DO 191-WI)

  1. Levy on Property in the Hands of a Third Party (not to include Form 668-B)

  2. This Division Delegation Order has been rescinded. The Servicewide source of authority, Delegation Order 191, Levy on Property in the Hands of a Third Party, is superseded by Servicewide Delegation Order 5-3 with the same title. This delegation order grants the necessary authority to the lowest level eliminating the need for a Division Delegation Order.

  3. Signed, Richard Byrd, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.10  (10-01-2009)
W&I Delegation Order WI 192-1 (formerly DO 192-WI)

  1. Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500

  2. This Division Delegation Order is rescinded. The authority delegated to Headquarters Second Level Managers and Territory Managers in WI 192-1 is superseded by Delegation Order 1-40 (formerly Delegation Order 192). In accordance with the new Delegation Order, approval of Non-Emergency and Emergency Common Carrier Purchases Over $100 cannot be redelegated below the level of the Deputy Commissioner, Wage and Investment.

  3. Signed, Richard Byrd Jr., Commissioner, Wage and Investment Division.

1.2.61.3.11  (10-01-2009)
W&I Delegation Order WI 193-2 (formerly DO 193B)

  1. Authority in Personnel Matters and Budget Execution

  2. W&I Division Delegation Order WI 193-2 is rescinded. W&I Delegation Order WI-6-1-1 (formerly DO 6-1A), Authority to Create and Abolish Positions provides similar authority, therefore this delegation order is no longer needed. W&I Division Delegation Order WI 193-2 is therefore obsolete.

  3. Signed, Richard Byrd, Jr., Commissioner, Wage and Investment Division.


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