Recently Approved Commissioner Delegation Orders
Delegation Order Number 25-4 (Rev. 1), Authority to Grant Extensions of Time to File Income and Estate Tax Returns
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.52 (9/3/2015) where the guidance has been incorporated. This link will be removed on 10/29/2015.
Delegation Order 25-18 (Rev. 2), Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs)
Delegation Order 25-18, Rev. 2, Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice Before the Internal Revenue Service (IRS).