Skip to main content

Recently approved Commissioner Delegation Orders

 

This page contains Delegation Orders that are in effect but have not yet been published in the Internal Revenue Manual (IRM). (For published Delegation Orders, see IRM 1.2, Servicewide Policies and Authorities).

Delegation Order 1-3 (Rev. 3), Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements PDF

Revision to Delegation Order 1-3 (Rev. 3), effective August 26, 2026, for incorporation into IRM 1.2.2.

Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner PDF

Revision to Delegation Order 1-23 (Rev. 2), effective October 20, 2025, for incorporation into IRM 1.2.2.

Delegation Order 1-24 (Rev. 2), Designation to Receive, Evaluate, Utilize, and Dispose of Foreign Gifts, Decorations and Other Gifts PDF

Revision to Delegation Order 1-24(Rev. 2), effective August 26, 2026, for incorporation into IRM 1.2.2.

Delegation Order 1-45 (Rev. 2), Delegation to Approve Requests for Space and Occupancy Agreements PDF

Revision to Delegation Order 1-45(Rev. 2), effective August 26, 2026, for incorporation into IRM 1.2.2.

Delegation Order 1-54 (Rescinded), Delegation of Authority in the Performance of Commercial Activities PDF

Rescission of Delegation Order 1-54 (formerly DO-208, Rev. 6), effective August 26, 2026, for incorporation into IRM 1.2.2.

Delegation Order 1-60 (Rev. 1), Signatory Authority Requirement for General Services Administration (GSA) Parking Determination and Findings (D&F) Statement PDF

Revision to Delegation Order 1-60(Rev. 1), effective August 26, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-11 (Rescinded), Authority to Determine that Certain “Savings Institutions” do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12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 PDF

Revision to Delegation Order 4-11 (Rescinded), effective August 26, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-52 (Rev. 3), Partnership Matters Under the Centralized Partnership Audit Regime, Section 1101(g)(4) of the Bipartisan Budget Act of 2015, Early Election into BBA PDF

Revision to Delegation Order 4-52, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-56 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6221, Determination at Partnership Level PDF

New Delegation Order 4-56, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-57 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6222, Partner’s Return Must be Consistent with Partnership Return PDF

New Delegation Order 4-57, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-58 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6223, Partners Bound by Actions of Partnership PDF

New Delegation Order 4-58, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-59 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6225, Partnership Adjustment by Secretary PDF

New Delegation Order 4-59, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-60 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6226, Alternative to Payment of Imputed Underpayment by Partnership PDF

New Delegation Order 4-60, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-61 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6231, Notice of Proceedings and Adjustment PDF

New Delegation Order 4-61, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-63 (New), Partnership Matters Under the Centralized Partnership Audit Regime, Other BBA Authorities PDF

New Delegation Order 4-63, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-64 (New), Partnership Matters Under the Centralized Partnership Audit Regime, 26 CFR 301.6241-7, Treatment of Special Enforcement Matters PDF

New Delegation Order 4-64, effective September 1, 2026, for incorporation into IRM 1.2.2.

Delegation Order 4-65 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6232, Assessment, Collection and Payment, and IRC 6241(7), 26 CFR 301.6241-3, Treatment Where a Partnership Ceases to Exist PDF

Delegation Order 4-65 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6232, Assessment, Collection and Payment, and IRC 6241(7), 26 CFR 301.6241-3, Treatment Where a Partnership Ceases to Exist

Delegation Order 6-5 (Rev. 1), Temporary Assignment of Personnel Under Intergovernmental Personnel Act PDF

Revision to Delegation Order 6-5 (Rev. 1), effective August 26, 2026, for incorporation into IRM 1.2.2.

Page Last Reviewed or Updated: 23-Sep-2026