Part 1. Organization, Finance, and Management

Chapter 2. Servicewide Policies and Authorities

Section 61. Division Delegations of Authority for Wage and Investment

1.2.61 Division Delegations of Authority for Wage and Investment

Manual Transmittal

October 27, 2016

Purpose

(1) This transmits revised IRM 1.2.61, Servicewide Policies and Authorities, Division Delegations of Authority for Wage and Investment.

Material Changes

(1) Editorial changes throughout IRM.

(2) Subsections have been renumbered for consistent structure.

(3) IRM 1.2.61.1(3) - Changed “Procedure, Delegation Orders” to “Authorities” to match the IRM 1.2 chapter title.

(4) IRM 1.2.61.1(5) - Updated examples in the management levels table.

(5) IRM 1.2.61.2.1 - DO WI 1-3-1, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements, Interim Guidance (IG) WI-01-1215-7001 issued November 9, 2015 was superseded by IG WI-01-0716-7001 issued July 28, 2016.

  • Changes made due to reorganization of W&I Operations Support.

  • Removed Business Modernization Executive; Director, Compliance; Director, Office of Program Coordination and Integration; and Director, Strategy and Finance.

  • Changed the Director, Return Integrity and Correspondence Services to Director, Return Integrity and Compliance Services.

  • Added Director, Operations Support (W&I) and IRS Identity Assurance Executive.

  • Changed wording to align with that of Servicewide Delegation Order 1-3.

(6) IG WI-1215-7002 issued November 9, 2015: IRM 1.2.61.2.2 - DO WI 1-5-1, Reimbursement for Actual Expenses, has been reinstated. Subsequent subsections have been renumbered based on this reinstatement. Added authority delegate to the Deputy Commissioner, Wage and Investment. WI DO 1-5-1 was previously rescinded. Prior to rescission, the authority delegate was to first level managers.

(7) IG WI-0716-7004 issued July 28,2016: IRM 1.2.61.2.3 - DO WI 1-7-1, To Authorize Attendance at Meetings at Government Expense,

  • Combined authorities into bullet items a. and b. because both have the same delegation and redelegation. This aligns the format with Servicewide Delegation Order 1-7.

  • Changes made due to reorganization of W&I Operations Support.

  • Removed Business Modernization Executive; Director, Compliance; Director, Office of Program Coordination and Integration; and Director, Strategy and Finance.

  • Changed the Director, Return Integrity and Correspondence Services to Director, Return Integrity and Compliance Services.

  • Added Director, Operations Support (W&I) and IRS Identity Assurance Executive.

(8) WI-01-0716-7002 issued July 28, 2016: IRM 1.2.61.2.4 - DO WI 1-13-1, Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training and Training Aids

  • Changes made due to reorganization of W&I Operations Support.

  • Removed Chief, Program Management Office and Director, Research and Analysis.

  • Added Director, Strategies and Solutions.

(9) IG WI-01-1215-7003 issued November 9, 2015 was superseded by IG WI-01-0716-7003 issued July 28, 2016: IRM 1.2.61.2.7 - DO WI 1-23-2, Order of Succession and Designation to Act as Commissioner, Wage and Investment Division, IG WI-01-1215-7003 issued 11-9-2015 has been superseded.

  • Changes made due to reorganization of W&I Operations Support.

  • Removed Deputy Commissioner; Business Modernization Executive; Director, Compliance; Director, Office of Program Coordination and Integration; and Director, Strategy and Finance

  • Changed the Director, Return Integrity and Correspondence Services to Director, Return Integrity and Compliance Services.

  • Added Director, Operations Support (W&I) and IRS Identity Assurance Executive.

(10) IG WI-01-1215-7004 issued November 9, 2016: IRM 1.2.61.2.9 - DO WI 1-35-1, Authority to Use Non-contract Air Carriers, changed authority level from Deputy Directors and Assistant Directors to First level executives.

(11) IG WI-01-1215-7005 issued November 9, 2015 was superseded by IG WI-01-0816-7005 dated July 28.2016. IRM 1.2.61.2.10 - DO WI 6-1-1, Authority to Create and Abolish Positions.

  • Changes made due to reorganization of W&I Operations Support.

  • Removed Business Modernization Executive; Director, Human Capital Office; Director, Office of Program Coordination and Integration; Director, Research and Analysis; Director, Return Integrity and Correspondence Services; Director, Field Compliance Services; and Chief, National Distribution Center.

  • Added IRS Identity Assurance Executive; Director, Capital Management and Oversight; Director, Modernization Development and Delivery, Director, Modern Tools and Technologies; Director, Strategies and Solutions; Director, Refundable Credits Examination Operation; Director, Refundable Credits Policy and Program Management; and Director, Distribution.

(12) IG WI-1014-7002 issued October 2, 2014: IRM 1.2.61.2.12 - DO WI 6-6-1, Adverse/Disciplinary and Other Actions, added authority to propose adverse actions (i.e., removals, reductions in grade or pay, suspensions of more than 14 calendar days, furloughs without pay) and actions based on unacceptable performance (i.e., removals, reductions in grade) for employees under their supervision. Delegated to: Supervisors two levels above the employee for whom the action is proposed.

(13) IG WI-01-0115-7001 issued January 27, 2015: IRM 1.2.61.2.15 - DO WI 6-6-5, Approve Merit Promotion Selections, has been rescinded. The subsection for this DO has been moved to the section with rescinded W&I Division DOs. See IRM 1.2.61.3.3 for more information. The remaining subsections have been renumbered for consistency.

(14) IG WI-01-1215-7006 issued November 9, 2015: IRM 1.2.61.2.16 - DO WI 6-6-6, Authority to Approve Personnel Actions for Corrective Actions Including Retroactive Promotion and Retroactive Back Pay, has been rescinded. The subsection for this DO has been moved to the section with rescinded W&I Division DOs. See IRM 1.2.61.3.4 for more information. The remaining subsections have been renumbered for consistency.

(15) IG WI-01-1215-7005 issued November 9, 2015: IRM 1.2.61.2.20 - DO WI 6-14-1, Overtime, has been rescinded. The subsection for this DO has been moved to the section with rescinded W&I Division DOs. See IRM 1.2.61.3.5 for more information. The remaining subsections have been renumbered for consistency.

Effect on Other Documents

IRM 1.2.61, Division Delegation of Authority for Wage and Investment, dated September 27, 2013, is superseded. This IRM incorporates Interim Guidance (IG) WI-01-1014-7002 dated October 2, 2014; WI-01-0115-7001 dated January 27, 2015; WI-01-1215-7001, WI-01-1215-7002, WI-01-1215-7003, WI-01-1215-7004, WI-01-1215-7005, WI-01-1215-7006, and WI-01-1215-7007 dated November 9, 2015; and, IG WI-01-0716-7001, WI-01-0716-7002, WI-01-0716-7003, WI-01-0716-7004, and WI-01-0716-7005 dated July 28, 2016.

Audience

All Wage and Investment organizations

Effective Date

(10-27-2016)

Susan Powers
Director, Operations Support, Wage and Investment
Wage and Investment Division

1.2.61.1 (10-27-2016)

Introduction

  1. This IRM contains delegation orders (DO) for the Wage and Investment (W&I) Division. Distribution of this IRM should include all persons with a need for any of the authorities or information in this section. All approved W&I Division Delegation Orders are listed in numerical order. Rescinded Division Delegation Orders for W&I are retained in this IRM for documentation and audit purposes and follow current delegation orders.

  2. Division Delegation Orders should be issued only at the Operating Division (Headquarters) level. Questions about current delegation orders, including revisions or issuance of new division delegation orders, should be directed to the W&I Internal Management Document (IMD) Team at wi.irms@irs.gov

  3. Information on Servicewide Delegations of Authority can be found in IRM 1.2.40 through IRM 1.2.54, Servicewide Policies and Authorities. Additional information on the delegation order process can be found in IRM 1.11.4, Delegation Orders.

  4. Authority should be delegated directly to the lowest level expected to take final action. Doing so eliminates the need to issue redelegations of authority to heads of office. Delegating authority to the lowest level for action means that: Every intervening supervisory position above the lowest level, including the Commissioner, has the same authority.

  5. Management levels are arranged from the lowest level to the highest level. This IRM will use the general management level terms and their definitions are as follows:

    Term Definition Examples
    First Level Manager A manager who only has employees reporting to him/her; no other managers report to this manager Team manager, group or section manager without subordinate managers
    Second Level Manager A manager of a first level manager Department, section manager with subordinate managers
    Third Level Manager A manager of a second level manager Operations manager with subordinate second level managers, Section level or branch level managers with managers
    First Level Executive An executive who does not have another executive reporting to him/her Field Director, Campus Director, Area Director
    Second Level Executive An executive who has a first level executive reporting to him/her Director with subordinate Executives (e.g., Director, Customer Account Services; Director Customer Assistance, Relationships and Education; etc.)
    Third Level Executive An executive who has a second level executive reporting to him/her W&I Commissioner/Deputy Commissioner, IRS Commissioner/Deputy Commissioner
1.2.61.2 (01-01-2010)

Current W&I Division Delegations of Authority

  1. Current W&I Division Delegation Orders are listed in numerical sequence. W&I Division Delegation Orders, approved after this IRM revision, can be found at https://www.irs.gov/uac/recently-approved-division-function-delegation-orders; all documents are maintained on the website until the next IRM revision.

1.2.61.2.1 (07-28-2016)

W&I Delegation Order WI 1-3-1 (formerly DO 19-WI)

  1. Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements

  2. Authority: To authorize allowances for transfers and appointments to a new official station for Basic Moving Expenses in accordance with the IRS relocation guidance.

  3. Delegated to:

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Operations Support (W&I)

    • Director, Return Integrity and Compliance Services

    • IRS Identity Assurance Executive

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-3

  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified. This order supersedes any prior redelegation of the authority contained in paragraph (3) above.

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.2 (11-09-2015)

W&I Delegation Order WI 1-5-1

  1. Reimbursement for Actual Expenses

  2. Authority: To authorize and approve reimbursement for subsistence on an actual expense basis in accordance with the Federal Travel Regulation and IRM 1.31.11, Official IRS City-to-City Travel Guide.

  3. Delegated to: Deputy Commissioner, Wage and Investment

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-5

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

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division

1.2.61.2.3 (07-28-2016)

W&I Delegation Order WI-1-7-1 (formerly DO 47-WI)

  1. To Authorize Attendance at Meetings at Government Expense

  2. Authority:

    1. To authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal, or international organizations; Congress; and law enforcement or other groups.

    2. To authorize or approve attendance of employees at meetings held by employee groups, organizations or associations.

  3. Delegated to:

    • Director, Communications and Liaison (W&I)

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Equity, Diversity and Inclusion (W&I)

    • Director, Operations Support (W&I)

    • Director, Return Integrity and Compliance Services

    • IRS Identity Assurance Executive

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-7

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

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.4 (07-28-2016)

W&I Delegation Order WI 1-13-1 (formerly DO WI-100-1)

  1. Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids

  2. Authority: To enter into contracts to furnish information on a reimbursable basis.

  3. Delegated to: Director, Strategies and Solutions

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-13

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

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.5 (09-01-2002)

W&I Delegation Order WI 1-21-1 (formerly DO 188-WI)

  1. To Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 USC 208

  2. Authority: To make written determinations under 18 USC 208 that financial interests of employees under their supervision and control are not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such employees if they participate personally and substantially in a matter in which they have a financial interest.

  3. Delegated to: All executives

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-21

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.6 (02-01-2011)

W&I Delegation Order WI 1-23-1 (formerly DO WI-193-1)

  1. Approve Instructor Allowance Certifications

  2. Authority: To approve Instructor Allowance Certifications.

  3. Delegated to: First level executives

    Note:

    The delegated official approving the allowance must be at a higher organizational level than the reviewing/certifying official.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-23

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

  7. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.2.7 (07-28-2016)

W&I Delegation Order WI 1-23-2 (formerly DO WI-193-3)

  1. Order of Succession and Designation to Act as Commissioner, Wage and Investment Division

  2. Authority: To act and perform the functions of the Commissioner of the Wage and Investment Division of the Internal Revenue Service in the absence of the Division Commissioner due to an enemy attack on the United States, disability, or other emergency, thus ensuring the continuity of the functions of the office.

  3. Delegated to:

    • Director, Customer Account Services

    • Director, Customer Assistance, Relationships and Education

    • Director, Operations Support (W&I)

    • Director, Return Integrity and Compliance Services

    • IRS Identity Assurance Executive

  4. Redelegation: In the absence of these officials, the authority is redelegated as follows:

    • Director, Accounts Management

  5. Source of Authority: Servicewide Delegation Order 1-23 and Servicewide Delegation Order 1-2

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

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.8 (10-01-2000)

W&I Delegation Order WI-1-30-1 (formerly DO 95-WI)

  1. Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers

  2. Authority: To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance.

  3. Delegated to: First level managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-30

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.9 (11-09-2015)

W&I Delegation Order WI-1-35-1 (formerly DO 95-WI)

  1. Authority to Approve the Use of Non-contract Air Carriers

  2. Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified in accordance with the Federal Travel Regulations and IRM 1.32.11, Official IRS City-to-City Travel Guide

  3. Delegated to: First level executives

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 1-35

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

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.10 (07-28-2016)

W&I Delegation Order WI 6-1-1 (formerly DO 6-1A)

  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. As a general rule, this authority is already granted to Directors in the line of authority above the positions listed below.

  3. Delegated to:

    • IRS Identity Assurance Executive

    • Director, Communications and Liaison (W&I)

    • Director, Equity, Diversity and Inclusion (W&I)

    • Director, Capital Management and Oversight

    • Director, Modernization Development and Delivery

    • Director, Modernization Tools and Technologies

    • Director, Strategies and Solutions

    • Director, Refundable Credits Examination Operations

    • Director, Refundable Credits Policy and Program Management

    • Directors, Field Accounts Management

    • Directors, Field Submission Processing

    • Area Directors, Field Assistance

    • Area Directors, Stakeholder Partnerships, Education and Communication

    • Director, Distribution

    • Director, Publishing

    • Director, Tax Forms and Publications

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-1

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

  7. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.11 (02-01-2011)

W&I Delegation Order WI 6-4-1 (formerly DO WI-105-1)

  1. Authorization to Engage in Outside Employment, Business, and Other Activities

  2. Authority: 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.

  3. Delegated to: All executives

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve or disapprove requests from employees under their supervision and control, to engage in outside employment, business, and other activities.

  6. Delegated to: Third level managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-4

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.12 (10-02-2014)

W&I Delegation Order WI 6-6-1 (formerly DO WI-81-1)

  1. Adverse/Disciplinary and Other Actions

  2. Authority: Propose adverse actions (i.e., removals, reductions in grade or pay, suspensions of more than 14 calendar days, furloughs without pay) and actions based on unacceptable performance (i.e., removals, reductions in grade) for employees under their supervision.

  3. Delegated to: Supervisors two levels above the employee for who the action is proposed

  4. Redelegation: This authority may not be redelegated.

  5. Authority: Effect adverse actions and an action based on unacceptable performance.

  6. Delegated to: All executives to whom a subordinate manager has proposed an action; must be at least three (3) supervisory levels above individual for whom the action is proposed.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: Propose and/or effect suspensions of 14 calendar days or less, written reprimands, admonishments, warning letters and letters of caution, closed without action and clearance letters, and suitability determinations.

  9. Delegated to: Two supervisory levels above the employee for whom the action is proposed and/or effected.

  10. Redelegation: This authority may not be redelegated.

  11. Source of Authority: Servicewide Delegation Order 6-6

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

  13. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.2.13 (02-01-2011)

W&I Delegation Order WI 6-6-2 (formerly DO WI-81-2)

  1. To Approve Awards

    Note:

    The authorities herein include approval of monetary awards and exceptions to monetary award scales for any one individual or group and incur necessary expenses for the recognition of contribution.

  2. Authority: Approval for awards up to and including $5,000 for employees under their jurisdiction.

  3. Delegated to: All executives

  4. Redelegation: This authority may not be redelegated.

  5. Authority: Approval for awards up to and including $1,500.

  6. Delegated to: Two supervisory levels above the employee(s) for whom the action is taken.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-6

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.14 (02-01-2011)

W&I Delegation Order WI 6-6-3 (formerly DO WI-81-3)

  1. Performance Evaluations

  2. Authority: To determine that work is or is not of an acceptable level of competence for within-grade step increases for employees under their jurisdiction.

  3. Delegated to: All managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-6

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.15 (02-01-2011)

W&I Delegation Order WI 6-6-4 (formerly DO WI-81-4)

  1. To Initiate or Approve Personnel Actions ( Form SF-50 and Form SF-52)

  2. Authority: To initiate Requests for Personnel Action (SF-52/TAPS) for employees under their jurisdiction.

  3. Delegated to: All managers

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve / initiate Requests for Personnel Action (SF-52/TAPS) for employees under their jurisdiction.

  6. Delegated to: Second level managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-6

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.16 (05-13-2013)

W&I Delegation Order WI 6-7-1 (formerly DO WI-258-1)

  1. Temporary Office Closures and Dismissals

  2. Authority: To close posts of duty and local offices, foreign posts, and offices in Puerto Rico.

  3. Delegated to: Senior Commissioner's Representative or official having administrative supervision at such subordinate offices

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-7

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

  7. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.2.17 (02-01-2011)

W&I Delegation Order WI 6-11-1 (formerly WI-39-1)

  1. Tours of Duty

  2. Authority: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek of five, 8 hour, days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: First level managers

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies.

  6. Delegated to:

    • Operations/Branch Managers or equivalent

    • Customer Assistance, Relationships and Education Territory Managers

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-11

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

  10. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.18 (02-01-2011)

W&I Delegation Order WI 6-12-1 (formerly DO WI-104-1)

  1. Absence and Charges to Leave

  2. Authority: To approve leave including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave, charge absence without leave for unauthorized absences, and authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: All managers

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-12

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

  7. Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

1.2.61.2.19 (02-23-2005)

W&I Delegation Order WI 11-2-1

  1. Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents

  2. Authority: To disclose, under IRC 6103 (l)(4) returns or return information for use in personnel or claimant representative matters.

  3. Delegated to: One management level above the supervisory level of the underlying action

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 11-2

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

  7. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3 (09-27-2013)

Rescinded W&I Division Delegations of Authority

  1. W&I Rescinded Division Delegation Orders approved after this revision of the IRM can be found at: https://www.irs.gov/uac/recently-approved-division-function-delegation-orders; all documents are maintained on the web site until the next IRM revision.

1.2.61.3.1 (07-25-2013)

W&I Delegation Order WI 4-37-1

  1. Record Keeping Requirement

  2. This Division Delegation Order (DO) has been rescinded. Division DO WI 4-37-1, granted authority to require any person, by notice served them to keep records reflecting whether or not the person is liable for tax, to Field Assistance Group Managers and does not coincide with Servicewide DO 4-37, which grants the authority to Reporting Compliance Managers (Wage & Investment) and does not allow for redelegation. Therefore, Division DO WI 4-37-1 is no longer valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.2 (03-25-2013)

W&I Delegation Order WI 4-38-1

  1. To Designate Qualified General Assistance Programs Described in IRC 51 (d) (6)

  2. This Division Delegation Order (DO) is rescinded. The Servicewide source of authority, 4-38, To designate Qualified General Assistance Programs described in IRC 51 (d) (6) has been revoked.

    Rationale: The authority on which Servicewide Delegation Order 4-38 was founded, Section 51 (d) (6) of the Internal Revenue Code, no longer includes a provision for a General Assistance Program Determination. The organizations confirm that there are no longer any active cases related to the order; therefore, the Division delegation order is obsolete.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.3 (01-27-2015)

W&I Delegation Order WI 6-6-5

  1. Approve Merit Promotion Selections

  2. This Division Delegation Order (DO) has been rescinded. The source of authority, Servicewide (SW) DO 6-6, Delegation of Authority in Various Personnel Matters, does not grant authorities related to signing merit promotion certificates and approving selections.

  3. Therefore, WI 6-6-5, Approve Merit Promotion Selections, is not valid and cannot use SE DO 6-6 as a source of authority.

  4. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.3.4 (11-09-2015)

W&I Delegation Order WI 6-6-6

  1. Authority to Approve Personnel Actions for Corrective Actions Including Retroactive Promotion and Retroactive Back Pay

  2. This division delegation order (DO) has been rescinded. Delegation Order WI DO 6-6-6 provided authority to approve actions for corrective actions for employees including retroactive promotions and retroactive back pay with documented approval to associate with the corresponding SF-52, Request for Personnel Action, and/or SF-50, Notification of Personnel Action. Servicewide DO 6-23, Delegations of Authority to Accomplish Pay Administration, signed February 23, 2015, is revised to include the provision for this action in Authority 13, with the authority delegated to HCO, Employment, Talent and Security Division, Employment Branch Chiefs for employees they service, with redelegation to Human Resource Specialists In the absence of these officials.

  3. Servicewide DO 6-23, Delegation of Authority to Accomplish Pay Administration, grants authority at the appropriate level, therefore, WI DO 6-6-6 is no longer needed.

  4. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.3.5 (11-09-2015)

W&I Delegation Order WI 6-14-1

  1. Overtime

  2. This division delegation order (DO) has been rescinded. Delegation Order WI 6-14-1 provided authority to approve overtime to second level managers. Servicewide DO 6-23, Delegations of Authority to Accomplish Pay Administration, signed February 23, 2015, is revised to include this action in Authority 7, with the authority delegated to all second-level managers for employees under their jurisdiction with no further redelegation.

  3. Servicewide DO 6-23, Delegations of Authority to Accomplish Pay Administration grants authority at the appropriate level, therefore, WI DO 6-14-1 is no longer needed.

  4. Signed, Debra Holland, Commissioner, Wage and Investment Division.

1.2.61.3.6 (07-25-2013)

W&I Delegation Order WI 11-5-1

  1. Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents

  2. This Division Delegation Order (DO) has been rescinded. Division DO WI 11-5-1 granted the authority to affix the official seal of the Internal Revenue Service to any certificate or attestation required to be made in authentication of originals and copies of books, records, papers, writings and documents of the Internal Revenue Service in the custody of the Commissioner of Internal Revenue as described in paragraph (2) of Servicewide DO 11-5, to Accounting Operations Managers, Submission Processing and Operations Managers, Field Compliance Services. Division DO WI 11-5-1 does not coincide with Servicewide DO 11-5, which grants the authority to Field Directors, Submission Processing and Directors, Campus Compliance Operations, and the Servicewide DO does not allow the authority to be redelegated. Therefore, Division DO WI 11-5-1 is no longer valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.7 (07-01-2005)

W&I Delegation Order WI 23-1 (formerly DO 23-WI)

  1. Settlement of Tort Claims; Claims Under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damages to or Loss of Personal Property Incident to Service

  2. This Division Delegation Order has been rescinded. The authority delegated to the employees identified in former Delegation Order 23-WI is superseded by Delegation Order 1-4 (formerly DO-23, Rev. 15). In accordance with this revised Delegation Order, authority for the Settlement of Tort Claims; Claims Under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damaged or Loss of Personal Property Incident to Service cannot be delegated lower than second level supervisors, GS-13 or above, and first level supervisors, GS-10 and above, and may not be redelegated.

  3. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.8 (07-25-2013)

W&I Delegation Order WI 25-2-1 (formerly DO WI 42-1)

  1. Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes

  2. This Division Delegation Order (DO) has been rescinded. Division DO 25-2-1 granted the following authorities:

    • Execute Consents fixing the period of limitations on assessment or collection under provisions of the 1939, 1954 and 1986 Internal Revenue Codes

    • Sign all consents fixing the period of limitations on assessment or collection, pursuant to authority vested in the Commissioner of Internal Revenue

    Division DO WI 25-2-1 granted these authorities to "Group Manager" level, and does not coincide with Servicewide DO 25-2, which grants authority at the "Department Manager" level and does not allow the authority to be redelegated. Therefore, Division DO WI 25-2-1 is no longer Valid.

  3. Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.9 (07-01-2005)

W&I Delegation Order WI 77-1 (formerly DO 77-WI)

  1. Issue or Execute Agreement to Rescind Notices of Deficiency

  2. This Division Delegation Order (DO) has been rescinded. The authority delegated to employees identified in former Delegation Order 77-WI is superseded by Delegation Order 4-8 (formerly DO-77, Rev. 28). In accordance with this revised Delegation Order, authority to Issue or Execute Agreement to Rescind Notice of Deficiency cannot be delegated to Campus Directors or Territory Managers, and may not be redelegated.

  3. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.10 (07-01-2005)

W&I Delegation Order WI 189-1 (formerly DO 189-WI)

  1. To Authorize Travel Not at Government Expense

  2. This Division Delegation Order has been rescinded. The authority delegated to the employees identified in former Delegation Order 189-WI is superseded by Delegation Order 189 (subsequently renumbered; now Delegation Order 1-22). In accordance with this revised Delegation Order, authority to Authorize Travel Not at Government Expense cannot be delegated outside of the Chief Counsel function.

  3. Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.11 (10-01-2009)

W&I Delegation Order WI 191-1 (formerly DO 191-WI)

  1. Levy on Property in the Hands of a Third Party (not to include Form 668-B)

  2. This Division Delegation Order has been rescinded. The Servicewide source of authority, Delegation Order 191, Levy on Property in the Hands of a Third Party, is superseded by Servicewide Delegation Order 5-3 with the same title. This delegation order grants the necessary authority to the lowest level eliminating the need for a Division Delegation Order.

  3. Signed, Richard Byrd, Jr., Commissioner, Wage and Investment Division.

1.2.61.3.12 (10-01-2009)

W&I Delegation Order WI 192-1 (formerly DO 192-WI)

  1. Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500

  2. This Division Delegation Order is rescinded. The authority delegated to Headquarters Second Level Managers and Territory Managers in WI 192-1 is superseded by Delegation Order 1-40 (formerly Delegation Order 192). In accordance with the new Delegation Order, approval of Non-Emergency and Emergency Common Carrier Purchases Over $100 cannot be redelegated below the level of the Deputy Commissioner, Wage and Investment.

  3. Signed, Richard Byrd Jr., Commissioner, Wage and Investment Division.

1.2.61.3.13 (10-01-2009)

W&I Delegation Order WI 193-2 (formerly DO 193B)

  1. Authority in Personnel Matters and Budget Execution

  2. W&I Division Delegation Order WI 193-2 is rescinded. W&I Delegation Order WI-6-1-1 (formerly DO 6-1A), Authority to Create and Abolish Positions provides similar authority, therefore this delegation order is no longer needed. W&I Division Delegation Order WI 193-2 is therefore obsolete.

  3. Signed, Richard Byrd, Jr., Commissioner, Wage and Investment Division.