Recently Approved Commissioner Delegation Orders
Delegation Order 4-21 (Rev. 1), Jeopardy and Termination Assessments
Update to Delegation Order 4-21 Authority: To approve jeopardy and termination assessments.
Delegation Order 5-2 (Rev. 2), Prepare or Execute Returns
Update to Delegation Order 5-2 Authority: To prepare or execute returns required by any internal revenue law or regulation when the person required to file such return fails to do so.
Delegation Order 7.13 (Rev. 1), Authority to Accept Classification Settlement Program (CSP) Offers and to Execute CSP Pro Forma Closing Agreements
Update to Delegation Order 7-13 Authority: To accept a CSP offer and to execute the pro forma closing agreement, regardless of the amount of liability sought to be compromised.