Recently Approved Commissioner Delegation Orders
Delegation Order 4-26 (Rev. 1), Authority to Issue and Execute Notices of Determination of Worker Classification Under IRC Section 7436
Authority: To sign and send to the taxpayer by mail, including by registered or certified mail, any Notice of Determination of Worker Classification under IRC Section 7436.
Delegation Order 5-4 (Rev 3), Federal Tax Lien Certificates
To sign and send to the taxpayer by mail, including by registered or certified mail, any Notice of Determination of Worker Classification (etc).
Delegation Order 10-1, Perform Operating Functions Relating to Personnel Security
Delegation of authority to perform operating functions relating to personnel security.
Delegation Order 11–2 (Rev. 1) Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
To permit the disclosure of returns and return information and to permit testimony or the production of documents under the authority vested in the Commissioner of Internal Revenue and the Chief Counsel to act in matters officially before their respective functions.
Delegation Order 25-18 – Authority to Authorize Students at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs
To issue special appearance authorizations under section 10.7(d) of Circular 230 to students at LITCs or STCPs.
Delegation Order 30-6 (Revoked) – Abate Interest on Erroneous Refunds
This Delegation Order is revoked, and replaced by Delegation Order 20-1, Abatement of Interest.