Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 61. Division Delegation of Authorities for Wage and Investment

1.2.61  Division Delegation of Authorities for Wage and Investment

1.2.61.1  (01-01-2010)
Introduction

  1. This IRM contains a combination of restructured, renumbered, and revised 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 Rescinded Division Delegation Orders for W&I follow current Delegation Orders and are retained in this IRM for documentation and audit purposes.

  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 1.2.2, 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.

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

  1. Current W&I Delegation Orders are listed in numerical sequence. New or revised W&I Delegation Orders approved after this IRM revision can be found at www.irs.gov/foia in the Electronic Reading Room under Admin Manuals & Instructions, Recent Delegation Orders and Policy Statements. Recently Approved Division/Function Delegation Orders can be found on http://www.irs.gov/foia/content/0,,id=132732,00.html ; all documents are maintained on the web site until the next IRM revision.

1.2.61.2.1  (04-30-2007)
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 (CAS)

    • Director, Customer Assistance, Relationships and Education (CARE)

    • Director, Earned Income and Health Coverage Tax Credits

    • Director, Electronic Tax Administration

    • 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, Richard J. Morgante, Commissioner, Wage and Investment Division.

1.2.61.2.2  (10-01-2000)
W&I Delegation Order WI-1-5-1 (formerly DO 25-WI)

  1. Reimbursement for Actual Expenses

  2. 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.

  3. Delegated to: First Level Managers

  4. Redelegation: This authority may not be redelegated.

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

  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.

1.2.61.2.3  (10-01-2008)
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 (CAS)

    • Director, Customer Assistance, Relationships and Education (CARE)

    • Director, EEO & Diversity

    • Director, Electronic Tax Administration and Refundable Credits (ETARC)

    • 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 (CAS)

    • Director, Customer Assistance, Relationships and Education (CARE)

    • Director, EEO & Diversity

    • Director, Electronic Tax Administration and Refundable Credits (ETARC)

    • Director, Strategy & 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 the order may require ratification, it is hereby affirmed and ratified.

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

1.2.61.2.4  (02-01-2011)
W&I Delegation Order WI 1-13-1 (formerly D.O. 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, Operations Planning & Analysis

    • Director, Planning, Research and Analysis

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 100 (Rev. 11).

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

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

1.2.61.2.5  (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.

1.2.61.2.6  (02-01-2011)
W&I Delegation Order WI 1-23-1 (formerly D.O. 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 193 (Rev. 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.

1.2.61.2.7  (02-01-2011)
W&I Delegation Order WI 1-23-2 (formerly D.O. 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

    • Director, Customer Account Services (CAS)

    • Director, Customer Assistance, Relationships and Education (CARE)

    • Director, Compliance

    • Director, Strategy and Finance

    • Business Modernization Executive

    • Director, Electronic Tax Administration and Refundable Credits (ETARC)

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

    Director, Accounts Management

  5. Source of Authority: Servicewide Delegation Order 193 (Rev. 6) and Servicewide Delegation Order 12 (Rev. 14).

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

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

1.2.61.2.8  (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.

1.2.61.2.9  (11-01-2006)
W&I Delegation Order WI-1-35-1 (formerly DO 95-WI)

  1. Authority to Use 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.

1.2.61.2.10  (02-01-2011)
W&I Delegation Order WI 4-37-1 (formerly DO WI-24-1)

  1. Recordkeeping Requirement

  2. Authority: To require any person, by notice served them, to keep records reflecting whether or not the person is liable for tax.

  3. Delegated to: Field Assistance Group Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 4–37 (formerly DO-24 , Rev. 2).

  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.

1.2.61.2.11  (02-01-2011)
W&I Delegation Order WI 4-38-1 (formerly D.O. WI-181-1)

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

  2. Authority: To make determinations regarding eligibility as a "qualified" general assistance program as, defined in IRC 51 (d) (6), and sign Form 6177, General Assistance Program Determination, for organizations having their principal office within the Division Commissioner’s area of jurisdiction.

  3. Delegated to:

    • Taxpayer Service Specialists

    • Customer Service Representatives

    • Tax Resolution Representatives

    • Tax Technicians

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 181 (Rev. 1).

  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.

1.2.61.2.12  (10-01-2008)
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.
    Delegated to:

    • Directors, Field Submission Processing

    • Directors, Field Accounts Management

    • Area Directors, Field Assistance

    • Area Directors, Stakeholder Partnerships, Education and Communication

    • Chief, National Distribution Center

    • Director, Publishing

    • Director, Tax Forms and Publications

    • Directors, Field Compliance Services

    • Business Modernization Executive

    • Director, Communications and Liaison

    • Director, EEO and Diversity

    • Director, Electronic Tax Administration and Refundable Credits

    • Director, Planning, Research and Analysis

    • Director, Human Capital Office

  3. Redelegation: This authority may not be redelegated.

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

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

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

1.2.61.2.13  (02-01-2011)
W&I Delegation Order WI 6-4-1 (formerly D.O. 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.

1.2.61.2.14  (02-01-2011)
W&I Delegation Order WI 6-6-1 (formerly D.O. 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

  4. Redelegation: This authority may not be redelegated.

  5. Authority: Propose and/or effect suspensions of 14 calendar days or less, written reprimands, 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. Authority: Propose and/or effect admonishment.

  9. Delegated to: All Managers

  10. Redelegation: This authority may not be redelegated.

  11. Source of Authority: Servicewide Delegation Order 81 (Rev. 17).

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

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

1.2.61.2.15  (02-01-2011)
W&I Delegation Order WI 6-6-2 (formerly D.O. 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 81 (Rev. 17).

  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.

1.2.61.2.16  (02-01-2011)
W&I Delegation Order WI 6-6-3 (formerly D.O. 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 81 (Rev. 17).

  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.

1.2.61.2.17  (02-01-2011)
W&I Delegation Order WI 6-6-4 (formerly D.O. 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 81 (Rev. 17).

  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.

1.2.61.2.18  (02-01-2011)
W&I Delegation Order WI 6-6-5 (formerly D.O. 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 81 (Rev. 17).

  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.

1.2.61.2.19  (02-01-2011)
W&I Delegation Order WI 6-6-6 (formerly D.O. 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: Director, Human Capital Office

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 81 (Rev. 17).

  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.

1.2.61.2.20  (02-01-2011)
W&I Delegation Order WI 6-7-1 (formerly D.O. 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: Service 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 258.

  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  (02-01-2011)
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

    • CARE Territory Managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 39 (Rev. 19).

  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.

1.2.61.2.22  (02-01-2011)
W&I Delegation Order WI 6-12-1 (formerly D.O. 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 104 (Rev. 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.

1.2.61.2.23  (02-01-2011)
W&I Delegation Order WI 6-14-1 (formerly D.O. 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 255.

  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.

1.2.61.2.24  (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.

1.2.61.2.25  (11-01-2007)
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. 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 the Servicewide Delegation Order 11-5.
    Delegated to:

    • Accounting Operations Manager, Submission Processing

    • Operations Managers, Field Compliance Services

  3. Redelegation: This authority may not be redelegated.

  4. Source of Authority: Servicewide Delegation Order 11-5 (formerly D.O. 198, Rev. 5).

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

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

1.2.61.2.26  (02-01-2011)
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. Authority: Pursuant to authority vested in the Commissioner of Internal Revenue, the authority to sign all consents fixing the period of limitations on assessment or collection.

  3. Delegated to:

    • Field Compliance Services Group Managers

    • Field Assistance Group Managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 42 (Rev. 28).

  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.

1.2.61.3  (01-01-2010)
Rescinded W&I Division Delegations of Authority

  1. Rescinded W&I Delegation Orders approved after this IRM revision can be found on www.irs.gov in the Electronic Reading Room under Admin Manuals & Instructions, Recent Delegation Orders and Policy Statements, Recently Approved Division/Function Delegation Orders, at http://www.irs.gov/foia/content/0,,id=163779,00.html ; all documents are maintained on the web site until the next IRM revision.

1.2.61.3.1  (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 IRM 1.2.40.4, 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.

1.2.61.3.2  (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 has been rescinded. The authority delegated to employees identified in former Delegation order 77-WI superseded by IRM 1.2.43.2, 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.

1.2.61.3.3  (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 IRM 1.2.40.40, Delegation Order 189. 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.

1.2.61.3.4  (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.

1.2.61.3.5  (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 IRM 1.2.40.20, 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.

1.2.61.3.6  (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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