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Delegation Orders by Process

This page contains a listing of all current Delegation Orders and the IRMs in which they can be found on the IRS.gov portal.

The following table lists Delegation Orders pertaining to Organization, Finance and Management - IRM 1.2.40

Organization, Finance and Management - IRM 1.2.40
New Number Old Number Title
1-1 (Rev. 2) 1-1 (Rev. 1)
5 (Rev. 19)
Order of Succession and Designation to Act as Commissioner of Internal Revenue
1-2 12 (Rev. 14) Designation of Acting Supervisory Officials
1-3 19 (Rev. 17) Payment to Employees for Relocation Expenses
1-4 (Rev. 1) 23 (Rev. 15) Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service
1-5 (Rev.2) 25 (Rev. 20) Reimbursement for Actual Expenses
1-6 28 (Rev. 11) Certification and Approval of Internal Revenue Collections
1-7 47 (Rev. 18) To Authorize Attendance at Meetings at Government Expense
1-8 48 (Rev. 15) Approval of Foreign Travel
1-10 74 (Rev. 5) Travel of Personnel Detailed to the Internal Revenue Service
1-11 76 (Rev. 4) Signing Reports on Budget Status Required by Office of Management and Budget Circular No. A-34
1-12 90 (Rev. 3) Approval of Standard Form 1151, Nonexpenditure Transfer Authorization
1-13 100 (Rev. 11) Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids
1-14 106 (Rev. 16) Delegation of Procuement Authority
1-15 110 (Rev. 9) Waiving Claims Against Current or Former Employees for Erroneous Payments
1-16 111 (Rev. 13) Agency Collection Action
1-17 115 (Rev. 10) Audit and Settlement of Accountable Officer's Accounts-Revenue Accounting
1-18 125 (Rev. 5) Settlement of Accounts and Relief of Accountable Officers
1-20 152 (Rev. 4) Collections from Employees of the Internal Revenue Service
1-21 188 (Rev. 5) Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a)
1-22 189 (Rev. 6) Authority to Authorize Travel Not at Government Expense
1-23 193 (Rev. 6) Authorization to Perform Functions of the Commissioner
1-24 202 (Rev. 3) Authority for Appointment of Custodian to Evaluate Foreign Gifts, Decorations and Unconditional (In-Kind) Gifts
1-25 229 (Rev. 3) Termination of Collection Action against Federal Depositaries
1-26 230 (Rev. 2) Authority to Establish Depositary Accounts
1-28 242 (Rev. 1) Authority to Sign Apportionment Documents Required by Office of Management and Budget Circular No. A-34
1-29 (Rev. 1) 199 (Rev. 3) Interagency Reimbursement Agreements with State Department for On-Site Support of Overseas Offices of the Assistant Commissioner (International)
1-30 (Rev. 1) 94 (Rev. 14) Authorization and Approval of Official Travel within the United States
1-31 (Rev. 1) New Authorization and Approval of Tour Renewal Agreement Travel
1-32   Emergency Transportation and Storage of Privately Owned Vehicles
1-33 (Superceded) New Travel for Emergency Purposes
1-34 (Rev. 1)   Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees
1-35 (Rev. 2)   Authority to Use Non-contract Air Carriers
1-36 New Authority to Direct Official Travel by an Individual Employed Intermittently in the Government
1-37 New Authority to Certify Destruction of IRS Records for Court Purposes
1-40 (Rev. 1) 192 (Rev. 6) and
243 (Rev. 1)
Approval of Non-Emergency Common Carrier Cash Purchases Over $100
1-41 DO-28 (Rev. 11) Designation of Officers and Employees as Authorized Certifying Officers
1-42 (Revoked) 185 (Rev. 1) Authority to Provide Advice on Questionable Payments
1-43 (Rev. 1) 186 (Rev. 3) Authority to Establish Travel and Relocation Regulations and Allowances
1-44 187 (Rev. 4) Investigative Imprest Funds
1-45 207 (Rev. 3) Requests for Space and Occupancy Agreement
1-48 29 (Rev. 5) Approval of Business-Class Travel
1-49 New Exemption to Travel Card Mandatory Use Policy
1-50 46 (Rev. 6) Servicewide Records Management
1-51 164 (Rev. 6) Authority to Prescribe Identification Media
1-53 50 (Rev. 2) Withholding Compensation Due Personnel
1-54 208 (Rev. 6) Delegation of Authority in the Performance of Commercial Activities
1-55 234 (Rev. 1) Delegation of Approval Authority for Revenue Procedures
1-56 180 (Rev. 3) Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request
1-58 (Rev. 1) 1-58 (New) Policy and Guidance for Conference Approval, Planning, and Reporting

 

The following table lists Delegation Orders pertaining to Information Technology - IRM 1.2.41

Information Technology - IRM 1.2.41
New Number Old Number Title
2-1 261 (Rev. 1) Authority to Govern all Areas Related to Information Resources and Technology Management

 

The following table lists Delegation Orders pertaining to Submission Processing - IRM 1.2.42

Submission Processing - IRM 1.2.42
New Number Old Number Title
3-1 (Rev. 1) 3-1
40 (Rev. 6)
Credits and Refunds
3-2 (Rev. 1) 3-2
221 (Rev. 3)
Authority To Grant Extensions and Waivers

 

The following table lists Delegation Orders pertaining to the Examining Process - IRM 1.2.43

Examining Process - IRM 1.2.43
New Number Old Number Title
4-1 8 (Rev. 11) Agreements as to Liability for Personal Holding Company Tax
4-2 14 (Rev. 5) Extension of Time for Filing Statement of Grounds
4-3 (Rev. 1) 20 (Rev. 3) Extension of Time to Pay Estate and Gift Taxes
4-4 21 (Rev. 2) Extension of Time to File Returns and Pay Certain Excise Taxes
4-5 35 (Rev. 15) Agreements Treated as Determinations
4-6 56 (Rev. 1) Gasoline and Lubricating Oil Bonds
4-7 57 (Rev. 9) Notice of Additional Inspection of Books of Account
4-8 (Rev. 1) 77 (Rev. 28) Authority to Issue Notices of Deficiency and/or Execute Agreements to Rescind Notices of Deficiency
4-9 (Rev. 1) 91 (Rev. 3) Reimbursable Technical Tax Administration Assistance Agreements 
4-10 (Revoked) 4-10
93 (Rev. 10)
Aggregations
4-11  107 (Rev. 8) Authority to Determine that Certain "Savings Institutions " do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months
4-12 (Rev. 2) 4-12
4-36
266
Designation to Act as "Competent Authority" Under Tax Treaties and Tax Information Exchange Agreements
4-13 (revoked) 130 (Rev. 3) (Revoked) Authority to Execute and Terminate Average Weight Agreements
4-14 (Rev. 1) 134 (Rev. 2) Authority to Discharge an Executor From Personal Liability for Certain Income, Estate and Gift Taxes and to Issue Estate Tax Closing Letters  
4-15 136 (Rev. 6) Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers
4-16 (Rev. 1) 144 (Rev. 3)  Issuance of Transfer Certificates in Certain Estate Tax Cases 
4-17 (Revoked) 153 (Rev. 2)  (Revoked) Foreign Produced Crude Oil 
4-18 154 (Rev. 10)  Reports of Refunds and Credits to the Joint Committee on Taxation 
4-19 (Rev. 1) 209 (Rev. 4)  Delegation of Authority in Partnership and S Corporation Matters
4-20 210 (Rev. 1) Certain Determinations With Respect to Abusive Tax Shelter Partnerships 
4-21 (Rev. 1) 219 (Rev. 4) Jeopardy and Termination Assessments
4-22 223 (Rev. 1)  Certification under IRC Section 552(b)
4-23 224 (Rev. 1) Consent to Revoke Elections Under IRC Section 897(i)
4-24 236 (Rev. 3) Settlement Offers and Closing Agreements in CEP Cases Where Appeals has Effected a Settlement
4-25 (Rev. 2) 247 (Rev. 1) Settlement Offers, Closing Agreements, and Settlement Agreements under Section 6224(c) in Cases with Technical Advisor (TA) Program Issues, Appeals Industry Specialization Program (ISP) Issues and Appeals Coordinated Issues (ACI)
4-26 (Rev. 1) 251 Authority to Issue and Execute Notices of Determination Concerning Worker Classification Under Section 7436 
4-27 (Rev. 1) 252 Designated Inspection Sites
4-28 (Rev. 1) 253 Authorizing an Alternative Proof of Payment Pursuant to IRS Regulation at 26 C.F.R., § 41.6001-2(a)
4-29 262 (Rev. 1) Pre-filing Agreements for Large Business and International Taxpayers
4-30 264 Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements Made under the Targeted Jobs Tax Credit Initiative
4-31 (revoked) 240 (Rev. 1) (Revoked) Prudhoe Bay Facilities Future Dismantling Costs
4-32 245 (Rev. 1) Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992    ("Agreement")
4-33 New Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases
4-34 (Rev. 1) New Gaming Tip Compliance Agreements
4-35 (Revoked: superceded by DO 25-13, 4/11/2012) 4-35 (Rev. 1) Enforcement of Report of Foreign and Financial Accounts (FBAR) Requirements
4-36 4-12 (Rev. 1) Obsolete
4-37 (Rev. 1) 24 (Rev. 2) Recordkeeping Requirement
4-38 (Revoked) 181 (Rev. 1) Authority to Designate Qualified General Assistance Programs
4-39 225 (Rev. 1) Authority of Examination Managers and Supervisors GM-13 and GM-14 in Pre-1983 Non-TEFRA Tax Shelter Cases
4-40 244 (Rev. 1) IRS Employees' Returns Selected for Examination
4-41 New Formal Written Request for Financial Institution Records where Summons Authority is Not Available
4-42 New Authority to Execute Written Agreements Made Under Announcement 2006-95, Settlement Initiative for Employees of Foreign Embassies, Foreign Consular Offices and International Organizations in the United States
4-45 New Consolidated Group Matters
4-46 New Qualifying Advanced Energy Project Program
4-47   Compliance Reviews of Economic Sanctions Program
4-48 260 Authority to Sign Secured Employee Benefits Settlement Agreements
4-49 200 (Rev. 1) Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape
4-50 New Authority to Accept Voluntary Classification Settlement Program (VCSP) Applications, Verify Eligibility and to Execute Related Closing Agreements

 

The following table lists Delegation Orders pertaining to the Collecting Process - IRM 1.2.44

Collecting Process - IRM 1.2.44
New Number Old Number Title
5-1 (Rev. 3) 11 (Rev. 27) To Accept, Reject or Acknowledge Withdrawals of Offers in Compromise
5-2 (Rev. 1) 182 (Rev. 7) Execute Returns
5-3 (Rev. 1) 191 (Rev. 2) Levy on Property in the Hands of a Third Party (not to include Levy Form 668-B)
5-4 (Rev. 3) 196 (Rev. 4) Federal Tax Lien Certificates
5-6 New Petition for Remission

 

The following table lists Delegation Orders pertaining to Human Resource Management - IRM 1.2.45

Human Resource Management - IRM 1.2.45
New Number Old Number Title
6-1 (New) Authority to Create and Abolish Positions
6-2  27 (Rev. 14) Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service
6-3  102 (Rev. 9)  Delegation of Authority in Labor-Management Relations Matters 
6-4 105 (Rev. 10)  Authorization to Engage in Outside Employment, Business, and Other Activities 
6-5 122 (Rev. 4)  Assignment of Personnel Under Intergovernmental Personnel Act
6-6 81 (Rev. 17) Delegation of Authority in Various Personnel Matters 
6-7  258 Temporary Office Closures and Dismissals 
6-8 New Human Resources Authorities Granted by the Treasury Human Capital Issuance System (HCIS), Law, and Regulation 
6-9 68 (Rev. 7)  Allowances and Differentials to Employees Serving in Foreign Areas
6-10 92 (Rev. 14)  Procurement of Training Using Standard Form (SF)-182, Request, Authorization, Agreement and Certification of Training
6-11  39 (Rev. 19)  Tours of Duty
6-12 104 (Rev. 14)  Absence and Charges to Leave
6-13  184 (Rev. 7) Certification of Time and Attendance
6-14 255 Overtime 
6-15  256  Leave Without Pay in Excess of One Year 
6-16 257 Carryover of Annual Leave
6-17 180 (Rev. 3) Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request
 
6-18 103 (Rev. 11) Premium Pay for Administratively Uncontrollable Overtime 

 

The following table lists Delegation Orders pertaining to Rulings and Agreements - IRM 1.2.46

Rulings and Agreements - IRM 1.2.46
New Number Old Number  Title
7-1 112 (Rev. 11) Employee Plans Determination and Revocation Letters; Prohibited Transactions; Amendment of Employee Plans; and Examination Reports  
7-1a 112a Issuance of Determination Letters relating to Employee Plans
7-1b 112b Issuance of Revocation Letters relating to Employee Plans
7-1c  112c Revocation of Exemption of Certain Governmental Plans or Church Plans that have engaged in Prohibited Transactions 
7-1d 112d Amendment of Employee Plans after the Expiration of the Remedial Amendment Period
7-1e  112e Issuance of Examination Reports
7-2 113 (Rev. 14) Authority to Issue Exempt Organization Determination Letters 
7-3 137 (Rev. 3) Church Tax Inquiries and Examinations
7-4 139 (Rev. 7)  Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters 
7-5 159 (Rev. 6)  Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency 
7-6 166 (Rev. 4)  Prohibited Transactions Exemptions
7-7 172 (Rev. 5)  Waiver of Excise Taxes Imposed Under Section 4971 of the Internal Revenue Code 
7-8 174 (Rev. 4)  Retroactive Plan Amendments
7-9 175 (Rev. 4)  Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability
7-10 176 (Rev. 4) Extension of Amortization Period of Plans
7-11  237 (Rev. 2) Abatement of Qualified First Tier Chapter 42 Taxes 
7-12 241 (Rev. 2) Voluntary Compliance Resolution Program and Similar Programs
7-13 (Rev. 1) 248 (Rev. 1)  Authority of Examination, EP/EO and International Group Managers to Accept Classification Settlement Program (CSP) Offers and to Execute the Pro Forma Closing Agreements on CSP issues   

 

The following table lists Delegation Orders pertaining to the Appeals Process - IRM 1.2.47

Appeals Process - IRM 1.2.47
New Number Old Number  Title
8-1 60 (Rev. 7) Appeals Functions. Settlement of Cases Docketed in the United States Tax Court 
8-2 New Appeals' Review of Penalty Cases
8-3 97 (Rev. 34) Closing Agreements Concerning Internal Revenue Tax Liability 
8-4 171 (Rev. 2) Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532 
8-5 New Authority to Decide Appeals of Participation Denial and Sanctions in the Internal Revenue Service e-file Program  
8-6  179 (Rev. 2) Coordination of Certain Issues Before Approval of Settlement or Other Disposition in Appeals
8-7  160 (Rev. 6)  Authority of Appeals in Termination Assessments of Income Tax and Jeopardy Assessments 
8-8 66 (Rev. 15) Authority of Appeals in Protested and Tax Court Cases

 

The following table lists Delegation Orders pertaining to Criminal Investigation Activities - IRM 1.2.48

Criminal Investigation Activities - IRM 1.2.48
New Number Old Number  Title
9-1 157 (Rev. 7)  Seizure and Forfeiture of Personal Property 
9-2 158 (Rev. 2) Authority to Initiate Investigations and to Seize and Forfeit Property under the Money Laundering Control Act of 1986 and the Bank Secrecy Act 
9-3 169 (Rev. 1)  Immunity Orders
9-4 205 (Rev. 8)  Consensual Monitoring of Wire and Oral Communications 
9-5 222 (Rev. 5) Pen Registers, Trap-and-Trace Devices, Mobile Tracking Devices, and Stored Electronic Communications
9-6 206 (Rev. 1) and 263 (Rev. 2)  Criminal Referral Authority
9-7 265 Certifying Travel of Internal Revenue Service Employees under §162(a) of the Internal Revenue Code of 1986, as amended 
9-8 (New) Authority to Approve Certain Travel and Related Expenses for Personnel Permanently Assigned Outside the United States
9-9 (Revoked) (New) (Superceded) Approve Criminal Investigation access to Centralized Authorization File (CAF) information (incorporated into 25-14)
9-10 16 (Rev. 16)  Authorization to Approve Confidential Expenditures 

 

The following table lists Delegation Orders pertaining to Security, Privacy and Assurance Activities - IRM 1.2.54

Security, Privacy and Assurance Activities - IRM 1.2.54
New Number Old Number  Title
10-1 (Rev. 1) 133 (Rev. 9) Perform Operating Functions Relating to Personnel Security

 

The following table lists Delegation Orders pertaining to Communications, Liaison and Disclosure Activities - IRM 1.2.49

Communications, Liaison and Disclosure Activities - IRM 1.2.49
New Number Old Number  Title
11-1  89 (Rev. 10)  Administrative Control of Documents and Material 
11-2 (Rev. 2) 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 

 

The following table lists Delegation Orders pertaining to Taxpayer Advocate Activities - IRM 1.2.50

Taxpayer Advocate Activities - IRM 1.2.50
New Number Old Number  Title
13-1 (Rev. 1) 232 (Rev. 4) Authority to Issue, Modify or Rescind Taxpayer Assistance Orders 
13-2 (Rev. 1)  267 Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions
13-3  250 (Rev. 1)  Authority to Issue Taxpayer Advocate Directives 

 

The following table lists Delegation Orders pertaining to Penalties and Interest Activities - IRM 1.2.51

Penalties and Interest Activities - IRM 1.2.51
New Number Old Number  Title
20-1 (Rev. 2) 228 (Rev. 3)  Abatement of Interest Due to IRS Error or Delay 
20-2  New  Approve Suspension of Interest on Certain Listed and Reportable Transactions Where Taxpayer Acted Reasonably and in Good Faith

 

The following table lists Delegation Orders pertaining to Special Topic Activities - IRM 1.2.52

Special Topic Activities - IRM 1.2.52
New Number Old Number  Title
25-1 4 (Rev. 23) Summonses, Oaths, Certifications, and Related Functions
25-2 (Rev. 1) 42 (Rev. 28) Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900, Tax Collection Waiver
25-3  51 (Rev. 9) Proofs of Claim
25-4 116 (Rev. 7) Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns 
25-5 143 (Rev. 6)  Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations)
25-6 178 (Rev. 6) Cost of Complying With a Summons 
25-7 (Rev. 1) 25-7
204 (Rev. 3)
Authority to Approve Awards Under IRC 7623(a)
25-8 213 (Rev. 3) Formal Document Requests
25-9 (Rev. 1) 25-9
249
Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters 
25-10 254 Payment of Claims for Damages and Attorneys' Fees Resulting from Violations of the Automatic Stay and Discharge Injunctions of the Bankruptcy Code 
25-11 (Rev. 2) 25-11
268
Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions 
25-12 (Rev. 1) 25-12
259
Third Party Contact Jeopardy or Reprisal Determination
25-13 New Enforcement of Report of Foreign Bank and Financial Accounts (FBAR) Requirements 
25-14 9-9 Centralized Authorization File Access
25-15 (New) Authority of the Return Preparer Office to Perform Certain Tax Administration Functions
25-16 (New) Authority of the Office of Professional Responsibility to Perform Certain Functions Concerning Practice before the Internal Revenue Service
25-17 (New) Authority to Decide Protests of Enrollment or Designation Denials Under Treasury Department Circular No. 230
25-18 (New) Authority to Authorize Students at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service

 

The following table lists Delegation Orders pertaining to Chief Counsel Activities - IRM 1.2.53

Chief Counsel Activities - IRM 1.2.53
New Number Old Number  Title
30-1 (Rev. 1) 96 (Rev. 13)  Application of Rulings without Retroactive Effect 
30-2 155 (Rev. 4)  Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit
30-3  183 (Rev. 8) Extension of Time for Making Certain Elections
30-4 190 (Rev. 4)  Claims of Executive Privilege in Federal Courts 
30-5  220 (Rev. 3)  Transfer of Technical Functions to the Office of Chief Counsel 
30-6 (Revoked) 231 (Rev. 4)  (Superceded by DO 20-1, Abatement of Interest)

 

Page Last Reviewed or Updated: 24-Nov-2014