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Recently Approved Commissioner Delegation Orders

Delegation Order 3-1 (Rev. 2), Credits and Refunds
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.42 where the guidance has been incorporated. This link will be removed on 9/3/2014.

Delegation Order 4.29 (Rev. 1), Pre-Filing Agreements for Large Business and International Taxpayers
Update to Delegation Order 4.29: Pre-Filing Agreements for Large Business and International Taxpayers.

Delegation Order 4-33 (Rev. 1), Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases
Update to Delegation Order 4-33: Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases.

Delegation Order 5-2 (Rev. 2), Prepare or Execute Returns
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.44 where the guidance has been incorporated. This link will be removed on 9/4/2014.

Delegation Order 25-2 (Rev. 2), Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.44 where the guidance has been incorporated. This link will be removed on 8/29/2014.

Delegation Order 25-7 (Rev. 2), Authority to Make a Determination Under IRC 7623
Update to Delegation Order 25-7: Authority to Make a Determination Under IRC 7623.

Page Last Reviewed or Updated: 20-Aug-2014