1.2.45 Delegations of Authority for Human Resource Management Activities

Manual Transmittal

October 14, 2016

Purpose

(1) This transmits revised IRM 1.2.45, Servicewide Policies and Authorities, Delegations of Authority for Human Resource Management Activities.

Material Changes

(1) This issuance of IRM 1.2.45 corrects the record to reflect the impact of DO 6-23 on delegation orders revoked by new Delegation Order 6-23, dated February 23, 2015. Specifically, IRM 1.2.45.20 paragraph 87, revokes the following delegation orders:

  1. Delegation Order 6-6, Delegation of Authority in Various Personnel Matters. IRM 1.2.45.7

    Note:

    Delegation Order 6-6, and the related exhibit, are under review as of this revision. Any subsequent issuance of DO 6-6 will appear on the IRS Freedom of Information web page.https://www.irs.gov/uac/recently-approved-commissioner-delegation-orders-1

  2. Delegation Order 6-8, (revoked in part ),Human Resources Authorities Granted by the Treasury Human Capital Issuance System (HCIS), Law, and Regulation. Portions of DO 6-8 are incorporated into other delegation orders, as described at IRM 1.2.45.9.

  3. Delegation Order 6-9, Allowances and Differentials to Employees Serving in Foreign Areas;

  4. Delegation Order 6-14, Overtime; and

  5. Delegation Order 6-18, Premium Pay for Administratively Uncontrollable Overtime.

(2) The revision of Delegation Order 6-12 (Rev. 1) IRM 1.2.45.13 completes the revocation of Delegation Order 6-8, and fully revokes these delegations:

  • Delegation Order 6-15, Leave Without Pay in Excess of One Year.

  • Delegation Order 6-16, Carryover of Annual Leave.

(3) Delegation Order 6-10, IRM 1.2.45.11, Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training is newly revised.

(4) Exhibit 1.2.45-1, Delegation of Personnel-Related Matters relating to Order Number 6-6, dated October 2, 2000, has been removed as a substantial portion of the information has been incorporated into new or existing delegation orders as described herein.

(5) New Delegation Order 6-24, IRM 1.2.45.21, Delegation of Authorities to Initiate and Approve Personnel Actions appears.

Effect on Other Documents

This supersedes IRM 1.2.45 dated May 18, 2015.

Audience

All IRS Divisions and Functions.

Effective Date

(10-14-2016)


James R. Bolling,
Acting Director, Servicewide Policy, Directives
and Electronic Research

Introduction

  1. This transmits revised IRM 1.2.45, Servicewide Policies and Authorities, Delegations of Authority for Human Resources Management Activities. This IRM contains all of the Servicewide Delegation Orders that relate to the IRS' Human Resources Management.

  2. A complete list of Delegation Orders can be found on the Internal Revenue Service web site, on the page titled Delegation Orders by Process. The URL is http://www.irs.gov/uac/Delegation-Orders-by-Process1. Significant changes take place as 2016. Please read the manual transmittal with care.

  3. Any Delegation Orders approved after this revision of IRM 1.2.43 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1 . They will remain on the web until the next revision of this IRM.

    Note:

    Any Delegation Orders omitted from this section are still considered official and in full force and effect. Please notify SPDER of any discrepancies, at: spder@irs.gov.

  4. An index of delegation orders is available at https://organization.ds.irsnet.gov/sites/ras/spder/delegations. The index lists all delegation orders by business unit and by position.

  5. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

    • IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.

Delegation Order 6-1 (New)

  1. Authority to Create and Abolish Positions

  2. Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with the duties eliminated entirely or combined with the duties of another position or positions.

  3. Delegated to: Deputy Commissioners, Chief of Staff, Division Commissioners, Chiefs, National Taxpayer Advocate, and Director, Research, Analysis and Statistics.

  4. Redelegation: This authority may only be redelegated in writing by those positions in paragraph 3 within their organizations.

  5. Source of Authority: Treasury Order No. 150-02.

  6. To the extent that authorities previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  7. Signed: Mark W. Everson, Commissioner of Internal Revenue

Delegation Order 6-2 (formerly DO-27, Rev. 14)

  1. Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service

  2. Authority: To administer, without charge or fee, the oath of office required by 5 USC § 3331, or any other oath required by law in connection with employment in the Federal Service.

  3. Delegated to: HR Specialists, HR Assistants, and unless restricted in writing, to all Managers

    Note:

    The oath of office may be administered telephonically in the rare situation where it is not feasible to administer the oath in person (e.g., significant travel delays, out of the United States) and the designated IRS official has obtained verbal verification of the new hire’s identity by confirmation of the last four digits of the social security number, date of birth, and home address of the new hire.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To administer oaths to witnesses testifying in agency grievance process hearings.

  6. Delegated to: Grievance Examiners assigned under IRM 6.771.1.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authorities:IRC § 7804; Treasury Order 102-01.

  9. To the extent that the authority previously exercised consistent with the order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 27 (Rev. 15).

  10. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support.

Delegation Order 6-3 (formerly DO0-102, Rev. 9)

  1. Delegation of Authority in Labor-Management Relations Matters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority delegated to the Commissioner of Internal Revenue in Chapter 711, Treasury Personnel Management Manual, to administer the Labor-Management Relations Program is hereby delegated as follows. The Director, Strategic Human Resources, is authorized to:

    1. Act as the Service's representative in dealing with the national headquarters of unions;

    2. Negotiate and execute agreements affecting more than one appointing office and agreements covering any amendments, corrections, alterations, substitutions and/or changes thereto;

    3. Act as final approving official on all local agreements affecting only the immediate appointing office, including any amendments, corrections, alterations, substitutions and/or changes thereto, subject to existing statements of Service policy;

    4. Establish and represent the Service's position on the appropriateness of units, non-negotiability assertions, negotiation impasses, unfair labor practice complaints, standards of conduct cases and other formal proceedings before the Federal Labor Relations Authority, the Federal Services Impasses Panel, and the Department of Labor;

    5. Consult, as appropriate, with recognized unions holding national consultation rights with the Service and to consult with the national headquarters of properly recognized unions on Servicewide issues and issues affecting more than one appointing office;

    6. Determine whether a dispute arising out of a collective bargaining agreement, involving a contract interpretation issue or a national grievance, shall be submitted to binding arbitration, and to represent the Service's position before an arbitrator; and

    7. Issue interpretations of national agreements.

  3. Regional Commissioners (regarding Regional Office employees); Assistant Commissioner (International); District Directors; Service Center Directors; the Director, Austin Compliance Center; the Director, Detroit Computing Center; the Director, National Office Resources Management Division; and the Director, Martinsburg Computing Center, are authorized to:

    1. Negotiate basic agreements after prior consultation with the Director, Human Resources Division,and/or Director, Strategic Human Resources or his/her designee;

    2. Negotiate local supplemental agreements subject to the terms of any controlling master agreement; and

    3. Consult, as appropriate, regarding local issues affecting only the immediate appointing office.

      Note:

      This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners, Deputy Division Commissioners, Chiefs, Deputy Chiefs, National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors reporting directly to Assistant Deputy Commissioners, Division Commissioners; Area Directors, LB&I Directors, Field Operations, TE/GE Area Managers; Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  4. Regional Commissioners; Director, National Office Resources Management Division; and Assistant Commissioner (International) are authorized to determine whether a dispute arising out of a collective bargaining agreement, other than contract interpretation issues (as determined by the Director, Human Resources Divisionand/or Director, Strategic Human Resources ) or a national grievance, shall be submitted to binding arbitration.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners, Deputy Division Commissioners, Chiefs, Deputy Chiefs, National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors, Accounts Management Field, Directors, Compliance Services Field and Directors, Submission Processing Field.

  5. Any or all of the authorities delegated in paragraph 1 may be redelegated by the Director, Human Resources Divisionand/or Director, Strategic Human Resources.

  6. The authority delegated in paragraph 2 may be redelegated by the officials listed therein to their Personnel Officer and/or their Director, Human Resources (or equivalent position) but may not be further redelegated. In districts not having a personnel officer, the District Director may also redelegate this authority to an appropriate management official not below the group manager level.

  7. The authority delegated in paragraph 3 may be redelegated by Regional Commissioners to Assistant Regional Commissioners (Resources Management).

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 102 (Rev. 8) effective January 28, 1987, is hereby superseded.

  9. Signed: John D. Johnson, Deputy Commissioner (Planning and Resources/Chief Financial Officer

Delegation Order 6-4 (formerly DO-105, Rev. 10)

  1. Authorization to Engage in Outside Employment, Business, and Other Activities (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Pursuant to authority granted to the Commissioner of Internal Revenue by Chapters 250 and 735 of the Treasury Personnel Management Manual, authority is hereby delegated to the following officials to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, by employees under their supervision and control, except as restricted in paragraph 6:

    • Chief Counsel

    • Chief Inspector

    • Chief Operations Officer

    • Chief Financial Officer

    • Chief Information Officer

    • Assistant Commissioners

    • Assistants to the Commissioner

    • Assistant to the Deputy Commissioner

    • Regional Commissioner

    • District Directors

    • Service Center Directors

    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  3. This authority may be redelegated, but not lower than to Division Directors (or equivalent level position) in the National Office, Assistant Regional Commissioners in regional offices, Division Chiefs (or equivalent) in district, and service center and compliance center offices, and Assistant Regional Inspectors.

    Note:

    This authority may also be redelegated to the equivalent under Division Commissioners, Chiefs and National Taxpayer Advocate.

  4. Authority is hereby delegated to the following officials to approve or disapprove requests from employees under their supervision and control, except as restricted in paragraph 6, to engage in outside employment, business, and other activities:

    • Chief Counsel

    • Chief Inspector

    • Chief Operations Officer

    • Chief Financial Officer

    • Chief Information Officer

    • Assistant Commissioners

    • Assistants to the Commissioner

    • Assistant to the Deputy Commissioner

    • Regional Commissioner

    • District Directors

    • Service Center Directors

    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  5. This authority may be redelegated but not lower than to Assistant Regional Inspectors and to Branch Chiefs or their equivalent in the National Office, regions, districts, service centers and the Austin Compliance Center.

    Note:

    This authority may also be redelegated to the equivalent under Assistant Deputy Commissioners, Division Commissioners; Chiefs; and the National Taxpayer Advocate.

  6. The Chief Counsel may redelegate the authority in paragraph 1, above, but not lower than to Regional Directors of Appeals in the regions and to Division Directors in the National Office. The Chief Counsel may redelegate the authority in paragraph 3, above, but not lower than to Chiefs, Appeals Offices in the regions and to Branch Chiefs (or equivalent) in the National Office.

  7. The Commissioner retains the authority to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, or requests to engage in outside employment, business, and other activities, by all officials whose positions are centralized to the Executive Resources Board, specified in IRM Exhibit 0920–3.

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 105 (Rev. 9), effective October 4, 1990, is hereby superseded.

  9. Signed: John D. Johnson, Chief Financial Officer

Delegation Order 6-5 (formerly DO-122, Rev. 4)

  1. Assignment of Personnel Under Intergovernmental Personnel Act (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To arrange for and authorize the temporary assignment of personnel between the Internal Revenue Service and State and local governments and institutions of higher education under Title IV of Public Law 91-648.

  3. Delegated to:

    1. Chief, Headquarters Operations, for National Office; National Director, Personnel Division; Regional Commissioners for their jurisdictions; the Executive Officer for Customer Service; and the Executive Officer for Service Center Operations for all assignments except those for the Tax Practitioner Institute and to Historically Black Colleges and Universities (HBCUs).

    2. District Directors for Tax Practitioner Institute assignments.

    3. National Director, Equal Opportunity and Diversity, for assignments to HBCUs.

      Note:

      This authority is also delegated to Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.

  4. Redelegation: The Chief, Headquarters Operations, may redelegate no lower than the Director, Headquarters Human Resources. Regional Commissioners may delegate no lower than the Director of Support Services. All other officials delegated authority in this order may not redelegate.

  5. Source of Authority: Chapter 250 of the Human Resources Directorate Manual.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  7. Signed: Michael P. Dolan, Deputy Commissioner

Delegation Order 6-6 Revoked

  1. Please see IRM 1.2.45.20Delegations of Authority to Accomplish Pay Administration.

    Note:

    Delegation Order 6-6, and the related exhibit, are under review as of this revision. Any subsequent issuance of DO-6-6 will appear on the IRS Freedom of Information web page.https://www.irs.gov/uac/recently-approved-commissioner-delegation-orders-1

Delegation Order 6-7 (formerly DO-258)

  1. Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations

  2. Authority: To evacuate employees and close offices due to inclement weather, imminent health and safety issues, or other emergency situations and to dismiss employees from duty without charge to leave or loss of pay for short periods, generally not to exceed three consecutive workdays for a single period of excused absence, in accordance with applicable statutes, executive orders, regulations, and policies.

  3. Delegated to: Senior Commissioner Representatives; Executive level positions serving as Senior Commissioner Representatives in campus locations for their assigned geographic areas of responsibility.

    Note:

    In shared geographic areas, Senior Commissioner Representatives and campus executives serving as Senior Commissioner Representatives will coordinate inclement weather closing decisions to promote consistency across field and campus locations.

  4. Authority: To evacuate employees if imminent health and safety issues exist at the assigned post of duty, and when necessary, close offices without charge to leave or loss of pay not to exceed one workday, in accordance with applicable statutes, executive orders, regulations, and policies.

  5. Delegated to: Commissioner Representatives for their assigned geographic areas of responsibility.

  6. Redelegation: These authorities may not be redelegated

  7. Source of Authority: Treasury Order Number 102-01 (as revised).

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 258.

  9. Signed: James P. Falcone, Acting Deputy Commissioner for Operations Support

Delegation Order 6-8 Revoked

  1. This delegation is superseded by the following two delegations:

    • To approve credit for prior non-Federal work experience and experience in a uniformed service for determining the annual leave accrual rate of a new hire. is now located in DO 6-12, IRM 1.2.45.13 (38). This text is revised by the approval of Delegation Order 6-12, IRM 1.2.45.13, signed April 29, 2016.

    • To approve a higher annual premium pay limitation for employees who perform work in certain overseas locations is now located in Delegation Order 6-23, IRM 1.2.45.20 (46), signed February 23, 2015.

Delegation Order 6-9 Revoked

  1. Please see IRM 1.2.45.20Delegations of Authority to Accomplish Pay Administration

Delegation Order 6-10 (Rev. 1)

  1. Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training

  2. Authority 1: Effective November 28, 2012, approval authority for all training is subject to guidelines in Department of the Treasury Directive (TD) 12-70. Delegation Order 1-58 provides approval authority for events subject to TD 12-70 guidelines.

  3. Authority 2: To provide initial approval of the selection of employees and managers to attend outservice (i.e., non-IRS) training. This training includes meetings, conferences, seminars, and symposia, which are designed to:

    • improve public service,

    • achieve dollar savings,

    • increase employee skills and efficiency,

    • enhance employee retention,

    • accomplish uniform administration of training consistent with the Service's mission, and

    • ensure fair and equitable treatment of employees.

  4. Delegated to: Immediate supervisor (or equivalent) for employees under his/her supervision and control.

  5. Redelegation: This authority may not be redelegated.

  6. Authority 3: To provide second-line supervisory approval, and in accordance with training guidelines, of the selection of employees and managers to attend outservice training.

  7. Delegated to: Second-line supervisor (or equivalent) for employees under his/her supervision and control.

  8. Redelegation: This authority may not be redelegated.

  9. Authority 4: To certify, that the requested training meets the guidelines in Policy and Procedures Memorandum No. 70.3, IRS Office of Procurement Policy, which provides information on when the SF-182 should be used to obtain training services as opposed to using a purchase order or contract.

  10. Delegated to: Chief Learning Officer/Training Director within the business unit (or equivalent) for employees under his/her jurisdiction.

  11. Redelegation: This authority may be redelegated to Training Officials within the business unit (or equivalent) for employees under their jurisdiction, as necessary.

  12. Authority 5: To obligate funds and certify payment, for employees and managers selected to attend outservice training.

  13. Delegated to: Plan Managers within the business unit (or equivalent) for employees under their jurisdiction.

  14. Redelegation: This authority may not be redelegated.

  15. Authority 6: To certify after receipt of the course evaluation, the completion of training.

  16. Delegated to: A Training Official or Manager within the business unit (or equivalent) for employees under his/her jurisdiction.

  17. Redelegation: This authority may not be redelegated.

  18. Sources of Authority: 5 CFR Part 410, (Training), OPM Training Policy Handbook (Authorities and Guidelines), the IRS Office of Policy and Procedures Memorandum No. 70.3, Standard Form SF-182, Request, Authorization, Agreement and Certification of Training, Delegation Order 1-58, and TD 12-70 guidelines.

  19. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 6-10 (formerly No. 92, Rev. 14), Effective October 19, 2010.

  20. Signed: Stuart Burns, Acting Deputy Commissioner for Operations Support.

Delegation Order 6-11 (Rev. 1) (formerly DO-39, Rev. 19)

  1. Hours of Work

  2. Authority: To establish tours of duty (including flexible and compressed work schedules); establish part-time work schedules; establish a basic 40-hour administrative workweek on 5 days other than Monday through Friday when necessitated by operating requirements; and establish special tours of duty for educational purposes; in accordance with applicable statutes, executive orders, regulations, and policies.

  3. Delegated to: All managers for employees under their supervision.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 5 U.S.C. 6101; 5 U.S.C. 6122; and Treasury Order No. 102-01, dated January 17, 2008.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 6-11 (formerly Delegation Order No. 39, Rev. 19), dated October 2, 2000.

  7. Signed: Peggy Sherry, Deputy Commissioner for Operations Support

Delegation Order 6-12 (Rev. 1)

  1. Absence and Leave

  2. Authority 1: Per IRS policy and in accordance with applicable statutes, executive orders, and regulations, authority is granted to approve:

    1. The use of annual and sick leave, including the approval of advanced annual and sick leave;

    2. The correction of administrative errors and determinations that a period of sickness or injury interfered with the use of scheduled annual leave;

    3. Up to 59 minutes of administrative time based on an acceptable reason such as an unavoidable or necessary absence or tardiness caused by circumstances beyond the employee’s control;

    4. The use of military, court, bone marrow or organ donation leave, and absence for blood donation;

    5. The earning and use of credit hours for employees on flexible work schedules;

    6. The use of previously earned compensatory time off in lieu of overtime;

    7. The earning and use of compensatory time off for religious observances;

    8. The earning and use of compensatory time off for travel;

    9. Leave without Pay (LWOP) requests for a period of up to 1 year;

    10. Periods of excused absence (administrative leave) for authorized activities such as voting, benefits counseling, relocation, examinations, etc.; and

    11. Charges of Absence without Leave (AWOL) for unauthorized absences.

  3. Delegated to: All managers for employees under their supervision.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order Number 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  6. Authority 2: Per IRS policy and in accordance with applicable statutes, executive orders and regulations, authority is granted to approve periods of excused absence from duty without charge to leave or loss of pay (administrative leave) to perform volunteer activities for legitimate public service organizations.

  7. Delegated to: All second-level managers for employees under their supervision.

  8. Redelegation: This authority may not be redelegated.

    Note:

    For emergency situations, the delegated authority to close the office and dismiss employees from duty without charge to leave or loss of pay is found in IRM 1.2.45.8, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or other Emergency Situations.

  9. Source of Authority: Treasury Order 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  10. Authority 3: Per IRS policy, in emergency situations requiring the immediate removal of a potentially dangerous or disruptive employee from the worksite, authority is granted to approve up to 1 workday of excused absence (administrative leave) without prior approval or consultation. In such situations, the manager must obtain the retroactive concurrence of his/her manager and consult with the servicing Labor Relations/Employee Relations Specialist (LR/ERS) no later than the next workday.

  11. Delegated to: All managers for employees under their supervision.

  12. Redelegation: This authority may not be redelegated.

  13. Source of Authority:5 CFR 752, subpart D and Treasury Order 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  14. Authority 4: Per IRS policy, in non-emergency situations usually related to misconduct, authority is granted to approve up to 1 workday of excused absence (administrative leave). Management must consult with the servicing LR/ERS following the approval of the administrative leave.

  15. Delegated to: All managers for employees under their supervision, with concurrence of the next higher-level manager.

  16. Redelegation: This authority may not be redelegated.

  17. Source of Authority:CFR 5 CFR 752, subpart D and Treasury Order 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  18. Authority 5: Per IRS policy, in non-emergency situations usually related to misconduct, authority is granted to approve more than 1 workday of excused absence (administrative leave) after required consultation with the servicing LR/ERS no later than the next workday.

  19. Delegated to: All managers for employees under their supervision, with concurrence of next higher-level manager.

  20. Redelegation: This authority may not be redelegated.

  21. Source of Authority:5 CFR 752, subpart D and Treasury Order 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  22. Authority 6: Per IRS policy, in non-emergency situations usually related to misconduct, authority is granted to approve excused absence (administrative leave) in excess of 80 consecutive hours (includes 80 hours over 2 pay periods) after required consultation with the servicing LR/ERS.

  23. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) who are direct reports to Division Commissioners (or their equivalent) and Streamlined Critical Pay Executives for employees within their operating division or function.

  24. Redelegation: This authority may not be redelegated.

  25. Source of Authority:5 CFR 752, subpart D and Treasury Order 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  26. Authority 7: To approve LWOP in excess of 1 year in accordance with applicable statutes, executive orders, regulations, and policies.

  27. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function.

  28. Redelegation: This authority may not be redelegated.

  29. Source of Authority: Treasury Order Number 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  30. Authority 8: To make determinations that the exigency of the public business is of such importance that scheduled annual leave may not be used by the end of the current leave year and may be carried over in accordance with applicable statutes, executive orders, regulations and policies.

  31. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function. Executives are not permitted to approve their own exigency determination. In the event of such conflict, the determination shall be made at the next higher Executive level.

  32. Redelegation: This authority may not be redelegated.

  33. Source of Authority: Treasury Order Number 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  34. Authority 9: To make determinations that the exigency of the public business is of such importance that scheduled compensatory time off for travel may not be used within the required time limit of 26 pay periods and may be extended for up to an additional 26 pay periods in accordance with applicable statutes, executive orders, regulations and policies.

  35. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function. Executives are not permitted to approve their own exigency determination. In the event of such conflict, the determination shall be made at the next higher Executive level.

  36. Redelegation: This authority may not be redelegated.

  37. Source of Authority: Treasury Order Number 102-01, dated January 17, 2008, and reaffirmed February 5, 2013.

  38. Authority 10: To approve credit for prior non-Federal work experience and experience in a uniformed service for determining the annual leave accrual rate of a new hire.

  39. Delegated to: IRS Human Capital Officer.

  40. Redelegation: This authority may not be redelegated.

  41. Sources of Authority:CFR 5 CFR 630.205 and Treasury HCIS TN-07-006, dated January 25, 2007.

  42. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 6-8, in part, dated June 22, 2009; Delegation No. 6-12 (formerly Delegation Order No. 104, Rev. 14), dated October 2, 2000; Delegation Order 6-15 (formerly delegation No. 256), dated October 2, 2000; and Delegation Order No. 6-16 (formerly Delegation No. 257), dated October 2, 2000.

  43. Signed: Jeffrey J. Tribiano, Deputy Commissioner for Operations Support

Delegation Order 6-13 (Rev. 1) (formerly DO-184, Rev. 7)

  1. Authority to Certify Time and Attendance Records

  2. Authority 1: To certify time and attendance records in accordance with applicable statutes, executive orders, regulations, and policies.

  3. Delegated to: All managers not including the Commissioner's and Chief Counsel's immediate staffs and Chief Counsel's field offices (see below).

    Note:

    Approving officials must occupy a managerial position. A designated actor/proxy must also occupy a managerial position at an equal or higher grade.

    A non-managerial employee detailed or temporarily promoted to a managerial position with a Personnel Action Request (PAR) may be granted signature authority to certify time and attendance records but must complete required training within 30 days of the effective date of the PAR.

  4. Redelegation: This authority may not be redelegated.

  5. Authority 2: To certify time and attendance records in accordance with applicable statutes, executive orders, regulations, and policies.

  6. Delegated to: Designated approving officials on the Commissioner's and the Chief Counsel's immediate staff.

    Note:

    A designated actor/proxy may be a non-managerial employee GS-13 or higher. Employees in non-managerial positions must take required training prior to being assigned a designated actor/proxy.

  7. Redelegation: This authority may not be redelegated.

  8. Authority 3: To certify time and attendance records in accordance with applicable statutes, executive orders, regulations, and policies.

  9. Delegated to: Designated approving officials in the Chief Counsel's Field Office.

    Note:

    Due to the unique organizational structure in Chief Counsel's field offices, designated approving officials must be managerial employees assigned to the Finance and Management (F&M) organization and may be lower graded. This is in line with Counsel's current structure and meets the GAO recommendations.

  10. Redelegation: This authority may not be redelegated.

  11. Authority 4: To certify time and attendance records containing their own time and attendance data in accordance with applicable statutes, executive orders, regulations, and policies.

  12. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives.

  13. Redelegation: This authority may not be redelegated.

  14. Sources of Authority: Treasury Order 107-07, dated January 27, 2006, in conjunction with Treasury Order 102-01, dated January 17, 2008, and reaffirmed February 5, 2013; Maintaining Effective Control over Employee Time and Attendance Reporting, GA0-03-352G T&A Guidance (1/C), dated January 2003.

  15. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 6-13, formerly Delegation Order No. 184 (Rev. 7) dated October 2, 2000.

  16. Signed: J. Stuart Burns, Deputy Commissioner for Operations Support

Delegation Order 6-14 Revoked

  1. Please see IRM 1.2.45.20Delegations of Authority to Accomplish Pay Administration

Delegation Order 6-15 (formerly DO-256) Revoked

  1. Please see IRM 1.2.45.13, Delegation Order 6-12, Absence and Leave.

Delegation Order 6-16 (formerly DO-257) Revoked

  1. Please see IRM 1.2.45.13, Delegation Order 6-12, Absence and Leave.

Delegation Order 6-17 (formerly DO-180, Rev. 3)

  1. Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To request financial records of a customer from a financial institution pursuant to a formal written request under Section 1108 of the Right to Financial Privacy Act of 1978 (92 Stat. 3697 ate sea., 12 U.S.C. 3401 ate seq.).

  3. Authority: To perform the tasks enumerated in the Act, including:

    1. issuing notice to the customer as required in Sections 1104(a), 1105(2), 1106(b and c), 1107(2), 1108(4), and 1112(b);

    2. applying to the appropriate United States Attorney who may petition in the United States district court for delay of notice to the customer pursuant to Section 1109;

    3. issuing post-notice to the customer that there has been a court-ordered delay as required in Section 1109(b)(3) and Section 1109(c);

    4. issuing notice to the customer that no legal proceeding is contemplated as required in Section 1110(d)(2);

    5. issuing notice to the customer that customer record information has been transferred to another agency as required in Section 1112(b);

    6. certifying in writing to a financial institution in accordance with Section 1103(b) that all applicable provisions of this Act have been complied with when such certification is required;

    7. transferring customer record information in accordance with Section 1112(a) to another Federal department or agency;

    8. certifying that delay in obtaining access to customer financial records would create an imminent danger as required by the special procedures provision in Section 1114(b); and

    9. requesting account information as required in Section 1113(g).

  4. Delegated to: Chief Inspector, Assistant Chief Inspector (Internal Security), Director, Office of Investigations and Technology, Regional Inspectors, and Assistant Regional Inspectors (Internal Security).

    Note:

    This authority is also delegated to the Personnel Security Officer.

  5. Redelegation: This authority may not be redelegated.

  6. Source of Authority: 31 CFR Part 14 - Right to Financial Privacy Act.

  7. A copy of this delegation order should be provided to financial institutions should they question the authority of the official to issue a formal written request for financial records.

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 180 (Rev. 2), effective July 28, 1994.

  9. Signed: Michael P. Dolan, Deputy Commissioner

Delegation Order 6-18 Revoked

  1. Please see IRM 1.2.45.20Delegations of Authority to Accomplish Pay Administration

Delegation Order 6-23 (New)

  1. Delegations of Authority to Accomplish Pay Administration

  2. Authority 1: To authorize the use of optional grade retention in accordance with applicable statutes, executive orders, regulations, and policies.

  3. Delegated to: Approval restricted to the Commissioner, the Deputy Commissioner for Services and Enforcement, and the Deputy Commissioner for Operations Support.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 5 U.S.C., Chapter 53, Subchapter VI and Treasury Order 102-01, dated January 17, 2008.

  6. Authority 2: To final approve optional grade retention for employees who meet the eligibility requirements for optional grade retention.

  7. Delegated to: HCO, Employment, Talent and Security Division, Employment Branch Chiefs for employees they service.

  8. Redelegation: In the absence of these officials, this authority may be redelegated to Human Resource Specialists.

  9. Sources of Authority: 5 U.S.C., Chapter 53, Subchapter VI and Treasury Order 102-01, dated January 17, 2008.

  10. Authority 3: To authorize the use of optional pay retention in accordance with applicable statutes, executive orders, regulations, and policies.

  11. Delegated to: Embedded Human Resource Directors or equivalent for employees within their operating division or function.

  12. Redelegation: This authority may not be redelegated.

  13. Sources of Authority: 5 U.S.C., Chapter 53, Subchapter VI and Treasury Order 102-01, dated January 17, 2008.

  14. Authority 4: To final approve optional pay retention for employees who meet the eligibility requirements for optional pay retention.

  15. Delegated to: HCO, Employment, Talent and Security Division, Employment Branch Chiefs for employees they service.

  16. Redelegation: In the absence of these officials, this authority may be redelegated to Human Resource Specialists.

  17. Sources of Authority: 5 U.S.C., Chapter 53, Subchapter VI and Treasury Order 102-01, dated January 17, 2008.

  18. Authority 5: To approve an advance in pay and waive the requirement to repay the advance in pay provided under 5 U.S.C. 5524a, in whole or in part, when it is determined that recovery would be against equity and good conscience or against the public interest.

  19. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function.

  20. Redelegation: This authority may not be redelegated.

  21. Sources of Authority: 5 U.S.C. 5524a and Treasury Order 102-01, dated January 17, 2008.

  22. Authority 6: To approve exceptions to restrictions for pay for more than one position for more than 40 hours a week (dual employment).

  23. Delegated to: HCO, Employment, Talent and Security Division, Employment Branch Chiefs for employees they service.

  24. Redelegation: This authority may not be redelegated.

  25. Sources of Authority: 5 U.S.C. 5533 and Treasury Order 102-01, dated January 17, 2008.

  26. Authority 7: To order or approve the performance of paid overtime duty and the performance of work on holidays, provided funds are available for such duty; and order or approve the performance of overtime duty for which compensatory time off will be granted in lieu of overtime pay in accordance with applicable statutes, executive orders, regulations, and policies.

  27. Delegated to: All second-level managers for employees under their supervision.

  28. Redelegation: This authority may not be redelegated.

  29. Source of Authority: Treasury Order 102-01, dated January 17, 2008.

  30. Authority 8: To certify that a Criminal Investigation (CI) Special Agent is available to perform irregular and unscheduled duty and receive availability pay.

  31. Delegated to: CI Special Agents in Charge.

  32. Redelegation: This authority may not be redelegated.

  33. Sources of Authority: 5 U.S.C. 5545(c) and Treasury Order 102-01, dated January 17, 2008.

  34. Authority 9: To approve premium pay authorizations for Criminal Investigation (CI) Criminal Investigators who meet the eligibility requirements for premium pay.

  35. Delegated to: Director, CI National Operations Policy and Support; Director, CI Strategy; Director, CI Refund Crimes; and CI Special Agents in Charge for employees under their supervision and control.

  36. Redelegation: This authority may not be redelegated.

  37. Source of Authority: Treasury Order No. 102-01, dated January 17, 2008.

  38. Authority 10: To approve payment of annual premium pay for administratively uncontrollable work and stand-by duty.

  39. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function.

  40. Redelegation: This authority may not be redelegated.

  41. Sources of Authority: 5 U.S.C. 5545 and Treasury Order 102-01, dated January 17, 2008.

  42. Authority 11: To prescribe eligibility requirements and resolve questions concerning the payment of annual premium pay for administratively uncontrollable overtime and stand-by duty.

  43. Delegated to: The IRS Human Capital Officer.

  44. Redelegation: This authority may not be redelegated.

  45. Sources of Authority: 5 U.S.C. 5545 and Treasury Order 102-01, dated January 17, 2008.

  46. Authority 12: To approve a higher annual premium pay limitation for employees who perform work in certain overseas locations.

  47. Delegated to: IRS Human Capital Officer.

  48. Redelegation: This authority may not be redelegated.

  49. Sources of Authority: 5 U.S.C. 5547 and Treasury Human Capital Issuance System TN-07-004, dated December 29, 2006.

  50. Authority 13: To approve personnel actions for corrective action in any personnel matter, including cases involving classification actions, retroactive promotions, and back pay.

  51. Delegated to: HCO, Employment, Talent and Security Division, Employment Branch Chiefs for employees they service.

  52. Redelegation: In the absence of these officials, this authority may be redelegated to Human Resource Specialists.

  53. Sources of Authority: 5 U.S.C. 5596 and Treasury Order 102-01, dated January 17, 2008.

  54. Authority 14: To review and make final determination regarding acceptable level of competence and deny the employee’s within-grade increase.

  55. Delegated to: All second-level managers for employees under their supervision.

  56. Redelegation: This authority may not be redelegated.

  57. Source of Authority: 5 U.S.C. 5335, Treasury Order 102-01, dated January 17, 2008.

  58. Authority 15: To authorize allowances and differentials to IRS employees, including employees on Tax Administration Advisory Services (TAAS) assignments, who are stationed in foreign areas.

  59. Delegated to: SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function. .

  60. Redelegation: This authority may not be redelegated.

  61. Sources of Authority: Treasury Directive 12-27, effective December 11, 2008 and Treasury Order 102-01, dated January 17, 2008.

  62. Authority 16: To approve a recruitment incentive to a non-SES newly appointed employee when the position is likely to be difficult to fill in the absence of the recruitment incentive.

  63. Delegated to: Approval restricted to the Commissioner, the Deputy Commissioner for Services and Enforcement, and the Deputy Commissioner for Operations Support for his or her organization. Approval must be by an official who is at least one level higher than the employee's supervisor.

  64. Redelegation: This authority may not be redelegated.

  65. Sources of Authority: Title 5 U.S.C. 5753; 5 CFR Part 575, Subpart A; Section 101 of the Federal Workforce Flexibility Act of 2004 Public Law 108-411), dated October 30, 2004; and Treasury Human Capital Issuance System TN-09-004, dated July 8, 2009.

  66. Authority 17: To approve a relocation incentive to a non-SES employee when the position is likely to be difficult to fill in the absence of the relocation incentive.

  67. Delegated to: Approval restricted to the Commissioner, the Deputy Commissioner for Services and Enforcement, and the Deputy Commissioner for Operations Support for his or her organization. Approval must be by an official who is at least one level higher than the employee's supervisor.

  68. Redelegation: This authority may not be redelegated.

  69. Sources of Authority: Title 5 U.S.C. 5753; 5 CFR Part 575, Subpart B; Section 101 of the Federal Workforce Flexibility Act of 2004 (Public Law 108-411), dated October 30, 2004, and Treasury Human Capital Issuance System TN-09-005, dated July 8, 2009.

  70. Authority 18: To approve a retention incentive to a non-SES employee when the unusually high or unique qualifications (i.e., competencies) of the employee, or a special need for the employee’s services, make it essential to retain the employee; and the employee would be likely to leave the Federal service in the absence of a retention incentive.

  71. Delegated to: Approval restricted to the Commissioner, the Deputy Commissioner for Services and Enforcement, and the Deputy Commissioner for Operations Support for his or her organization. Approval must be by an official who is at least one level higher than the employee's supervisor.

  72. Redelegation: This authority may not be redelegated.

  73. Sources of Authority: Title 5 U.S.C. 5753; 5 CFR Part 575, Subpart C; Section 101 of the Federal Workforce Flexibility Act of 2004 Public Law 108-411), dated October 30, 2004, and Treasury Human Capital Issuance System TN-09-006, dated July 8, 2009.

  74. Authority 19: To authorize the use of the superior qualifications and special needs pay-setting authority to set the payable rate of basic pay above the minimum rate for the employee’s position of record, as provided by law, regulations, and applicable guidance.

  75. Delegated to: Embedded Human Resource Directors or equivalent for employees within their operating division or function.

  76. Redelegation: This authority may not be redelegated.

  77. Sources of Authority: 5 U.S.C. 5333 and Treasury Order 102-01, dated January 17, 2008.

  78. Authority 20: To final approve the use of the superior qualifications and special needs pay-setting authority for employees who meet the eligibility requirements for use of the superior qualifications and special needs pay-setting authority.

  79. Delegated to: HCO, Employment, Talent and Security Division, Employment Branch Chiefs for employees they service.

  80. Redelegation: In the absence of these officials, this authority may be redelegated to Human Resource Specialists.

  81. Sources of Authority: 5 U.S.C. Chapter 5333 and Treasury Order 102-01, dated January 17, 2008.

  82. Authority 21: To request a waiver of the dual compensation act (dual pay and dual employment) from the Department of the Treasury to reemploy retired civilian personnel without loss of pay or annuity.

  83. Delegated to: Director, HCO, WorkLife, Benefits & Engagement Division.

  84. Redelegation: This authority may not be redelegated.

  85. Sources of Authority: Section 1122 of Subtitle B of Title XI of the National Defense Authorization Act for FY 2010 (NDAA) (5 U.S.C. 8344 or 5 U.S.C. 8468) (Public Law 111-84), dated October 28, 2009, and Treasury Order 102-01, dated January 17, 2008.

  86. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  87. This order supersedes Delegation Order No. 6-6 (formerly Delegation Order No. 81, Rev 17), in part, dated May 31, 2000; Delegation Order No. 6-8 in part, dated June 22, 2009; Delegation Order 6-9 (formerly Delegation Order 68, Rev. 7), dated October 2, 2000; Delegation Order 6-14 (formerly Delegation Order No. 255), dated October 2, 2000; and Delegation Order 6-18 (formerly Delegation Order 103, Rev. 11) dated January 31, 2001.

  88. Signed: J. Stuart Burns, Acting Deputy Commissioner for Operations Support

Delegation Order 6-24 (New)

  1. Delegation of Authorities to Initiate and Approve Personnel Actions

  2. Authority1: To initiate Personnel Action Requests (PARS) in HR Connect for employees and positions under their jurisdiction, supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: All managers for employees under their supervision.

  4. Redelegation: This authority may not be redelegated.

  5. Authority 2: To approve PARs in HR Connect for employees under their jurisdiction; and forward for final approval.

  6. Delegated to: Second-level managers for employees under their supervision.

  7. Redelegation: This authority may not be redelegated.

  8. Authority 3: To execute PARs in HR Connect.0909.

  9. Delegated to:

    • Human Resources Specialists in Employment, Talent and Security (ETS) Employment Operations.

    • Human Resources Assistants (Employee Account Representatives) in all Payroll and Personnel Systems (PPS) Payroll Centers.

    • Human Resources Assistants in ETS Non-competitive Action Center (NCAC) may approve non-pay actions.

  10. Redelegation: This authority may not be redelegated.

  11. Authority 4: To approve Notification of Personnel Actions.

  12. Delegated to: Director, IRS Human Capital Office, Payroll and Personnel Systems for all employees.

  13. Redelegation: This authority may not be redelegated.

  14. Source of Authority: Treasury Order 102-01, dated January 17, 2008; reaffirmed, February 5, 2013.

  15. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby approved and ratified. This Order supersedes, in part, Chart 6 of Delegation Order 6-6, (formerly DO-81, Rev. 17, Delegation of Authority in Various Personnel Matters.)

  16. Signed: Jeffrey Tribiano, Deputy Commissioner for Operations Support

Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
6-1 (New) Authority to Create and Abolish Positions
6-2 27 (Rev. 14) Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service
6-3 102 (Rev. 9) Delegation of Authority in Labor-Management Relations Matters
6-4 105 (Rev. 10) Authorization to Engage in Outside Employment, Business, and Other Activities
6-5 122 (Rev. 4) Assignment of Personnel Under Intergovernmental Personnel Act
6-6 81 (Rev. 17) Revoked: see DO-6-12
6-7 258 Temporary Office Closures and Dismissals
6-8 New Revoked: see DO-6-12
6-9 68 (Rev. 7) Revoked: see DO-6-23
6-10 92 (Rev. 14) Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training
6-11 (Rev. 1) 6-11
39 (Rev. 19)
Hours of Work
6-12 6-8 (in part)
6-15
6-16
104 (Rev. 14)
Absence and Leave
6-13 (Rev. 1) 6-13
184 (Rev. 7)
Authority to Certify Time and Attendance Records
6-14 255 Revoked: see DO-6-23
6-15 256 Revoked: see DO-6-12
6-16 257 Revoked: see DO-6-12
6-17 180 (Rev. 3) Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request
6-18 103 (Rev. 3) Revoked: see DO-6-23
6-23 (new) Delegations of Authority to Accomplish Pay Administration
6-24 (new) Delegation of Authorities to Initiate and Approve Personnel Actions