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Contents of Directory spder
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| wi-21-0423-0540-redacted.pdf | 2023-04-27 15:46:30 | 344.57 KB | IRM 21.4.1 Refund Research April 25, 2023 |
| wi-03-1223-1147.pdf | 2023-12-13 17:07:19 | 79.36 KB | IRM 3.11.23 Digital Signature Extension |
| CFO-01-0226-001.pdf | 2026-03-02 09:55:15 | 194.64 KB | CFO Delegation Order 1-2-1 (Rev. 1), Order of Succession and Designation to Act as Chief Financial Officer |
| do_1_62.pdf | 2016-09-20 00:00:00 | 15.54 KB | Delegation Order 1 62 Signing Funds In Interagency Agreements IAAs Between Federal Agencies |
| raas-01-0126-0001.pdf | 2026-09-18 14:27:15 | 134.2 KB | Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner |
| raas-01-0926-3048.pdf | 2026-09-18 14:27:29 | 138.21 KB | Delegation Order 1-24 (Rev. 2), Designation to Receive, Evaluate, Utilize, and Dispose of Foreign Gifts, Decorations and Other Gifts |
| raas-01-0926-3050.pdf | 2026-09-18 10:10:03 | 165.51 KB | Delegation Order 1-3 (Rev. 3), Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements |
| raas-01-0926-3046.pdf | 2026-09-18 10:19:38 | 113.33 KB | Delegation Order 1-45 (Rev. 2), Delegation to Approve Requests for Space and Occupancy Agreements |
| raas-01-0926-3045.pdf | 2026-09-18 10:10:21 | 136.36 KB | Delegation Order 1-54 (Rescinded), Delegation of Authority in the Performance of Commercial Activities |
| raas-01-0926-3047.pdf | 2026-09-18 10:10:12 | 143.21 KB | Delegation Order 1-60 (Rev. 1), Signatory Authority Requirement for General Services Administration (GSA) Parking Determination and Findings (D&F) Statement |
| do_11_2_rev_3.pdf | 2017-08-09 16:37:19 | 156.12 KB | Delegation Order 11-2 (Rev. 3), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents (PDF) |
| del_order_25-1_rev_2.pdf | 2016-08-01 00:00:00 | 25.18 KB | Delegation Order 25 1 Rev 2 Summonses Oaths Certifications and Related Functions |
| del order 25-7 rev 3.pdf | 2016-07-26 00:00:00 | 20.51 KB | Delegation Order 25 7 Rev 3 Authority to make determinations under IRC 7623 |
| do_4_12_rev_3.pdf | 2016-09-21 00:00:00 | 27.86 KB | Delegation Order 4 12 Rev 3 Authority to Act as Competent Authority or Taxation Authority Under Certain International Agreements |
| raas-01-0926-3049.pdf | 2026-09-18 10:20:33 | 151.47 KB | Delegation Order 4-11 (Rescinded), Authority to Determine that Certain “Savings Institutions” do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12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 |
| del_order_4-45_rev.1.pdf | 2018-04-26 09:50:54 | 12.84 KB | Delegation Order 4-45 (Rev. 1), Consolidated Group Matters |
| del_order_4_46_rev_1.pdf | 2017-08-16 10:12:37 | 57.85 KB | Delegation Order 4-46 (Rev. 1), Qualifying Advanced Coal Project Credit, Qualifying Gasification Project Credit and Qualifying Advanced Energy Project |
| raas-01-0926-3052.pdf | 2026-09-18 14:10:12 | 217.09 KB | 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 |
| raas-01-0962-3053.pdf | 2026-09-22 09:33:45 | 216.58 KB | Delegation Order 4-56 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6221, Determination at Partnership Level |
| raas-01-0926-3054.pdf | 2026-09-23 08:46:24 | 224.02 KB | Delegation Order 4-57 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6222, Partner’s Return Must be Consistent with Partnership Return |
| raas-01-0926-3055.pdf | 2026-09-23 08:49:58 | 221.8 KB | Delegation Order 4-58 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6223, Partners Bound by Actions of Partnership |
| raas-01-0926-3056.pdf | 2026-09-23 08:57:05 | 226.68 KB | Delegation Order 4-59 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6225, Partnership Adjustment by Secretary |
| do_4_6_rev_1.pdf | 2017-08-11 14:14:35 | 13.05 KB | Delegation Order 4-6 (Rev. 1), Taxable Fuel Bond |
| raas-01-0926-3057.pdf | 2026-09-23 12:34:44 | 195.28 KB | Delegation Order 4-60 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6226, Alternative to Payment of Imputed Underpayment by Partnership |
| raas-01-0926-3058.pdf | 2026-09-23 10:20:43 | 250.21 KB | Delegation Order 4-61 (New), Partnership Matters Under the Centralized Partnership Audit Regime, IRC 6231, Notice of Proceedings and Adjustment |
| raas-01-0926-3060.pdf | 2026-09-23 16:28:26 | 224 KB | Delegation Order 4-63 (New), Partnership Matters Under the Centralized Partnership Audit Regime, Other BBA Authorities |
| raas-01-0926-3061.pdf | 2026-09-23 16:31:22 | 193.36 KB | Delegation Order 4-64 (New), Partnership Matters Under the Centralized Partnership Audit Regime, 26 CFR 301.6241-7, Treatment of Special Enforcement Matters |
| raas-01-0926-3062.pdf | 2026-09-23 16:34:06 | 236.57 KB | 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 |
| del_order_4_9.pdf | 2017-08-16 10:04:39 | 33.61 KB | Delegation Order 4-9 (Rev. 2), Reimbursable Technical Tax Administration Assistance Agreements |
| del_order_4_49_rev_1pdf.pdf | 2017-08-16 10:17:12 | 29.37 KB | Delegation Order 4.49 (Rev.1), Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape |
| ras-01-0616-2039.pdf | 2016-06-02 00:00:00 | 22.77 KB | Delegation Order 6 10 Procurement of Training Using Standard Form SF182 Request Authorization Agreement and Certification of Training |
| del_order_6_24.pdf | 2016-08-16 00:00:00 | 20.41 KB | Delegation Order 6-24, Delegation of Authorities to Initiate and Approve Personnel Actions |
| raas-01-0926-3051.pdf | 2026-09-18 10:20:09 | 153.28 KB | Delegation Order 6-5 (Rev. 1), Temporary Assignment of Personnel Under Intergovernmental Personnel Act |
| do_8_2.pdf | 2017-08-16 10:20:08 | 7.42 KB | Delegation Order 8-2, Appeals Review of Penalty Cases |
| it-01-0525-0020.pdf | 2025-05-08 08:46:35 | 132.79 KB | Delegation Order IT-2-1-3 (Formerly IT 2-1-1-A), Approval of Limited Competition Justifications |
| division-delegation-order-ts-6-6-3-rescinded.pdf | 2026-03-25 16:21:57 | 117.38 KB | Delegation Order TS 6-6-3 (Rescinded), Performance Evaluations |
| raas_do_11_2_1.pdf | 2017-07-21 17:01:55 | 13.25 KB | Division Delegation Order RAAS 11-2-1, Authority of SOI Director to Release Statistical Data |
| ts-01-01-2025-7001.pdf | 2025-02-11 16:41:23 | 217.02 KB | Division Delegation Order TS 6-29-1, Address Employee Performance or Conduct Issues |
| wi-01-0716-7002.pdf | 2016-08-17 00:00:00 | 16.05 KB | Division Delegation Order WI 1 13 1 Furnishing Special Statistical Studies Compilations Return and Return Information Training and Training Aids |
| wi-01-0716-7003.pdf | 2016-08-17 00:00:00 | 13.65 KB | Division Delegation Order WI 1 23 2 Order of Succession and Designation to Act as Commissioner Wage and Investment Division |
| wi-01-0716-7001.pdf | 2016-08-15 00:00:00 | 13.51 KB | Division Delegation Order WI 1 3 1 formerly DO 19 WI Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements |
| wi-01-0716-7004.pdf | 2016-08-17 00:00:00 | 14.35 KB | Division Delegation Order WI 1 7 1 Formerly DO 47 WI To Authorize Attendance at Meetings at Government Expense |
| wi-01-0716-7005.pdf | 2016-08-17 00:00:00 | 11.63 KB | Division Delegation Order WI 6 1 1 formerly DO 6 1A Authority to Create and Abolish Positions |
| sbse-25-0616-0029.pdf | 2016-06-23 00:00:00 | 89.8 KB | IRM 25 6 23 Reissuance Interim Guidance on Form 895 Notice of Statute Expiration Requirement Elimination 5 |
| pgld-01-0716-0004.pdf | 2016-08-02 00:00:00 | 145.01 KB | IRM 1 15 6 Electronic Message Usage and Preservation |
| ap-08-0716-0004.pdf | 2017-10-26 08:06:01 | 325.45 KB | IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases |
| ap-08-0716-0004.pdf | 2016-07-07 00:00:00 | 325.45 KB | IRM 1 4 28 Interim Guidance on Initial Conference Procedures for Liability Penalty Appeals and Innocent Spouse Cases 1 |
| sbse-01-0317-0516.pdf | 2017-03-21 00:00:00 | 12.24 KB | IRM 1 4 50 Trust Fund Recovery Penalty Case Actions and Assignment 03 17 2017 |
| ap-08-0726-0023 public.pdf | 2026-08-03 08:28:48 | 200.04 KB | IRM 1.1.7 Appeals Case Management System (ACMS) General Guidance |
| Separating Employee Clearance Interim Guidance(5.05.16).pdf | 2016-05-09 00:00:00 | 141.47 KB | IRM 1.15.5 Separating Employees Records Management Process Changes |