1.2.62 Division/Function Delegation of Authorities for Information Technology (IT)

Manual Transmittal

July 31, 2018

Purpose

(1) This transmits revised IRM 1.2.62, Servicewide Policies and Authorities, Division/Function Delegation of Authorities for Information Technology (IT).

Material Changes

(1) Revised throughout to reflect organizational name change from Modernization and Information Technology Services (MITS) to Information Technology (IT)

(2) Revised throughout to reflect change in Head of Office title from Chief Technology Officer (CTO) to Chief Information Officer (CIO).

(3) 12 IT delegation orders revised to reflect the Chief Information Officer (CIO)’s re-delegation of authority down to lowest allowable management level within IT. However, two IT delegation orders are pending update (MITS-2-1-1 and IT-1-23-4) and are not included in this revision.

(4) 15 IT delegation orders have been rescinded/cancelled.

Effect on Other Documents

This supersedes IRM 1.2.62 dated December 13, 2011.

Audience

All IT organizations

Effective Date

(07-31-2018)

S. Gina Garza
Chief Information Officer, Information Technology

Overview

  1. This IRM contains the Division/Function delegation orders issued by the Chief Information Officer (CIO) to the Information Technology (IT) organization. The CIO has delegated to the lowest level allowed within the organization. Every intervening line supervisory position has the same authority. Therefore, it is not necessary to do cascading re-delegations to lower the authority.

  2. The format and numbering are consistent with guidance from Servicewide Policy, Directives and Electronic Resources (SPDER). For example, delegation order number IT-1-23-1 shows -

    • IT: the organization issuing the redelegation order

    • 1-23: the associated Service-wide delegation order

    • 1: a sequential number to indicate that more than one redelegation can be issued for each Service-wide delegation order.

  3. The delegation orders are also available on the IT Publications Management website at http://it.web.irs.gov/PublicationsMgmt/Directives/DirectivesDelegationOrders.htm

  4. Questions about current IT delegation orders, including revisions or issuance of new delegation orders should be directed to the *IT Publications Management Office mailbox

Current IT Delegation Orders

  1. Current IT Delegation Orders are listed in numerical sequence.

  2. New and revised IT Delegation Orders approved after the publication of this IRM can be found on the IT Publications Management website at http://it.web.irs.gov/PublicationsMgmt/Directives/DirectivesDelegationOrders.htm.

Delegation Order IT-1-23-1 (formerly MITS-1-23-1)

  1. Authority to Sign Written Materials

  2. Authority: To sign for the Chief Information Officer all memoranda, correspondence, directives, forms, etc., which do not require the attention of the Chief Information Officer.

  3. Delegated to: Deputy Chief Information Officers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To sign their own name, over their own title (if in their opinion the material set forth below does not require the attention of the Chief Information Officer).

    • All forms, letters, memoranda, instructional material (relating to the activities of their own organizations)

    • All memoranda to Treasury and other Government officials (that transmits various recurring reports)

  6. Delegated to: Directors.

  7. Redelegation: This authority may not be redelegated.

    Exception:

    Those documents excluded from authority to sign are as follows:

    • Documents or correspondence specifically identified by the Chief Information Officer as requiring his or her signature. This may include replies to correspondence addressed to the Chief Information Officer and signed by the Commissioner, Deputy Commissioner, or other Chief Officer.

    • Documents or correspondence concerned with policy, program, or organizational decisions unless governed by specific Delegation Orders.

    • Documents or correspondence concerned with staffing and budget if:
      – It responds to correspondence addressed to the Commissioner, Deputy Commissioner, Chief Information Officer, or other Chief Officer; or
      – It authorizes programs not covered by financial plans, or will have a substantial influence on existing resource allocations.

    • Documents or correspondence which require signature by the Commissioner, Deputy Commissioner, Chief Information Officer, or other Chief Officer, either because of the dignity of the document or because authority has not been redelegated or cannot be redelegated

    • Answers to Congressional correspondence addressed to the Commissioner, Deputy Commissioner, Chief Information Officer, or other Chief Officer. Unless an exception has been made by the Chief Information Officer.

    • Correspondence with those members of Congressional committees designated by the Commissioner.

    • Correspondence with the Joint Committee on Taxation, its staff, and foreign officials.

    • Replies to correspondence addressed to the Commissioner, Deputy Commissioner, Chief Information Officer, or other Chief Officer, by individuals who clearly regard themselves as friends or personal acquaintances of such officials.

    • Approval of their own travel voucher.

    • Approval of their own time and attendance data in SETR.

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

  9. This order supersedes IT Delegation Order MITS-1-23-1. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified

  10. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-1-23-2 (formerly MITS-1-23-2)

  1. Authority to Sign Internal Management Documents

  2. Authority: To sign for the Chief Information Officer all Form 2061, Document Clearance Records, associated with the Internal Management Document Clearance Process, which do not require the attention of the Chief Information Officer.

  3. Delegated to: Director, Business Planning and Risk Management.

  4. Redelegation: This authority may not be redelegated.

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

  6. This order supersedes IT Delegation Order MITS-1-23-2. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-1-23-5 (Rev. 1)

  1. Superior Qualifications Appointment Authority

  2. Authority: To approve all superior qualifications appointments above the minimum rate of grade.

  3. Delegated to: Associate Chief Information Officers.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: IRM 6.531.1.1.8, Superior Qualifications and Special Pay-Setting Authority; Servicewide Delegation Order 1-23

  6. This order supersedes IT Delegation Order IT-1-23-5. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-1-1 (formerly MITS-6-1-1, Rev. 1)

  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: Direct reports to the Chief Information Officer.

  4. Redelegation: This authority may not be redelegated.

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

  6. This order supersedes IT Delegation Order MITS-6-1-1 (Rev. 1). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-4-1 (formerly MITS-6-4-1)

  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 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: Directors.

  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: Senior Managers.

  7. Redelegation: This authority may not be redelegated.

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

  9. This order supersedes IT Delegation Order MITS-6-4-1. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  10. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-6-1 (formerly MITS-6-6-1)

  1. Adverse, Disciplinary, and Other Actions

  2. Authority: To propose adverse actions (i.e., removals, reductions in grade or pay, suspensions of more than 14 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 whom the action is proposed.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To effect adverse actions and actions based on unacceptable performance, for all employees under their jurisdiction for whom a subordinate has proposed an action.

  6. Delegated to: Supervisors three levels above the employee for whom the action is proposed.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To propose and/or effect separation or termination during probation; suspensions of 14 days or less; written reprimand; admonishments; warning letters and letters of caution; closed without action and clearance letters; and suitability determinations for employees under their jurisdiction.

  9. Delegated to: Supervisors two levels above the employee for whom the action is proposed.

  10. Redelegation: This authority may not be redelegated.

  11. Source of Authority: Servicewide Delegation Order 6-6, Exhibit 1.2.45-2, charts 3, 6 and 13.

  12. This order supersedes IT Delegation Order MITS-6-6-1. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  13. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-6-2 (formerly MITS-6-6-2)

  1. Requests for Personnel Actions, Standard Forms 52 and 50

  2. Authority: To approve personnel actions for the Internal Revenue Service, for appointments, position changes, and separations, or take final action for the IRS for employees under their jurisdiction.

  3. Delegated to: Senior managers.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-6, Exhibit 1.2.45-2, charts 3, 6 and 13.

  6. This order supersedes IT Delegation Order MITS-6-6-2. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-6-3 (formerly MITS-6-6-3)

  1. Performance Evaluation

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

  3. Delegated to: Those supervisors who evaluate the work being performed.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-6, Exhibit 1.2.45-2, charts 3, 6 and 13.

  6. This order supersedes IT Delegation Order MITS-6-6-3). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-6-4 (formerly MITS-6-6-4)

  1. Awards

  2. Authority: To approve monetary awards and exceptions to monetary award scales up to and including $5,000 for any one individual or group and incur necessary expenses for the recognition of contributions for employees under their jurisdiction and contributions of employees of other Government agencies and armed forces members.

  3. Delegated to: Senior managers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve cash payments for a Manager’s Award of no less than $50 nor more than $250 for award recommendations initiated by a first level supervisor for immediate recognition of an employee’s job related special contributions or personal efforts which are of limited scope and do not meet the criteria for more substantial award recognition for employees under their jurisdiction.

  6. Delegated to: Senior managers.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Servicewide Delegation Order 6-6, Exhibit 1.2.45-2, charts 3, 6 and 13.

  9. This order supersedes IT Delegation Order MITS-6-6-4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  10. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-6-14-1 (formerly MITS-6-14-1)

  1. Overtime

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

  3. Delegated to: Second level supervisors.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 6-14.

  6. This order supersedes IT Delegation Order MITS-6-14-1. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-11-2-4 (formerly MITS-11-2-4)

  1. Disclosure of Personnel/Claimant Matters

  2. Authority: Disclosure of return and return information in personnel matters or claimant representative matters.

  3. Delegated to: Supervisors at least one level above the supervisory level of the underlying matter.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 11-2, Exhibit 1.2.49-1, see Authority 6103(l)(4).

  6. This order supersedes IT Delegation Order MITS-11-2-4. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order IT-25-6-1 (formerly MITS-25-6-1)

  1. Cost of Complying With a Summons

  2. Authority: To obligate appropriated funds for payment of search costs, reproduction costs and transportation costs on connection with third party summonses.

  3. Delegated to: Front-line managers.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Servicewide Delegation Order 25-6.

  6. This order supersedes IT Delegation Order MITS-25-6-1. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Rescinded IT Delegation Orders

  1. These are the rescinded IT Delegation Orders listed in numerical sequence. Rescinded delegation orders are cancelled and are no longer in effect.

Delegation Order MITS-1-3-1 (Rev. 1)

  1. Payment to Employees for Relocation Expenses is superseded by Service Delegation Order 1-3, Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-3-1 (Rev.1) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-5-1 (Rev. 2)

  1. Reimbursement for Actual Expenses is superseded by Service Delegation Order 1-5, Reimbursement for Actual Expenses. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-5-1 (Rev.2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-7-1 (Rev. 2)

  1. To Authorize Attendance at Meetings at Government Expense is no longer valid based on guidance found in Treasury Directive 12-70 Training Event Review and Approval Process, Revised 4-13-2016. The directive provides the necessary levels of authority. Therefore, IT Delegation Order MITS-1-7-1 (Rev. 2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-10-1 (Rev. 2)

  1. Travel of Personnel Detailed to the Internal Revenue Service has been superseded by Service Delegation Order 1-10, Invitational Travel which was revised to incorporate Service Delegation Order 1-36, Authority to Direct Official Travel by an Individual Employed Intermittently in the Government, and Service Delegation Order 74, Travel of Personnel Detailed to the Internal Revenue Service. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-10-1 (Rev.2) is cancelled

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-13-1

  1. Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids has been superseded by Service Delegation Order 1-13, Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-13-1 is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-23-3

  1. Approval of Hardship Reassignments is no longer valid. The Associate Chief Information Officers can initiate the hardship, but approvals would be given through the Human Capitol Office hardship program, based on service wide guidance. Therefore, IT Delegation Order MITS-1-23-3 is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-30-1 (Rev. 2)

  1. Approval of Travel Advances, Travel and Transportation Services and Travel Vouchers has been superseded by Service Delegation Order 1-30, Authorization and Approval of Official Travel within the United States which was revised to incorporate Service Delegation Order 1-30, Travel Advances, Travel and Transportation Services and Travel Vouchers, and Service Delegation Order 1-33, Travel for Emergency Purposes. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-30-1 (Rev.2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-31-1 (Rev. 2)

  1. Authorization and Approval of Tour Renewal Agreement Travel has been superseded by Service Delegation Order 1-31, Authorization and Approval of Tour Renewal Agreement Travel. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-31-1 (Rev.2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-32-1 (Rev. 2)

  1. Emergency Transportation and Storage of Privately Owned Vehicles has been superseded by Service Delegation Order 1-32, Allowance for Transportation and Emergency Storage of a Privately Owned Vehicle. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-32-1 (Rev.2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-33-1 (Rev. 2)

  1. Travel for Emergency Purposes has been superseded by Service Delegation Order 1-30, Authorization and Approval of Official Travel within the United States which was revised to incorporate Service Delegation Order 1-30, Travel Advances, Travel and Transportation Services and Travel Vouchers, and Service Delegation Order 1-33, Travel for Emergency Purposes. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-33-1 (Rev.2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-1-36-1 (Rev. 2)

  1. Authority to Direct Official Travel by an Individual Employed Intermittently in the Government has been superseded by Service Delegation Order 1-10, Invitational Travel which was revised to incorporate Service Delegation Order 1-36, Authority to Direct Official Travel by an Individual Employed Intermittently in the Government, and Service Delegation Order 74, Travel of Personnel Detailed to the Internal Revenue Service. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-1-36-1 (Rev.2) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-6-5-1

  1. Assignment of Personnel Under Intergovernmental Personnel Act is superseded by Service Delegation Order 6-5, Assignment of Personnel Under Intergovernmental Personnel Act. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-6-5-1 is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-6-11-1

  1. Tours of Duty is superseded by Service Delegation Order 6-11 (Rev. 1), Hours of Work. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-6-11-1 is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-6-12-1

  1. Absence and Charges to Leave is superseded by Service Delegation Order 6-12 (Rev. 1), Absence and Leave. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-6-12-1 is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology

Delegation Order MITS-11-5-1 (Rev. 1)

  1. Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents is superseded by Service Delegation Order 11-5 (Rev. 1), Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents. The Service delegation order grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, IT Delegation Order MITS-11-5-1 (Rev. 1) is cancelled.

  2. Signed, S. Gina Garza, Chief Information Officer, Information Technology