Delegation Orders and Policy Statements by Process


This page directs you to current delegation orders and policy statements in the Internal Revenue Manual.

The following table lists delegation orders and policy statements pertaining to each IRS business process, with a link to the corresponding IRM on the IRS Electronic Reading Room web site.

Business Process Business Process Number
(starts with)
Delegation Order
Policy Statement
Appeals 8
Chief Counsel 30
Collecting Process 5
Communications, Liaison and Disclosure 11
Criminal Investigation 9
Customer Account Services 21 n/a
Examining Process 4
Human Resource Management 6
Information Technology 2
Organization, Finance and Management 1
Penalties and Interest 20
Rulings and Agreements Process 7
Security, Privacy and Assurance 10
Special Topics 25
Submission Processing 3
Taxpayer Advocate 13 n/a
Taxpayer Education and Assistance 22 n/a