1.11.4 Delegation Orders

Manual Transmittal

June 15, 2015


(1) This transmits revised IRM 1.11.4, Internal Management Document System, Delegation Orders.

Material Changes

(1) IRM – Inserted a link and reference to the delegation order index.

(2) IRM – Changed the clearance package instructions to reflect existing procedures.

(3) Editorial changes throughout. The author has corrected capitalization errors, eliminated unnecessary text formatting, and added reference links where missing.

Effect on Other Documents

This supersedes IRM 1.11.4 dated April 18, 2014.


Initiators and Reviewers of delegation orders and others in all divisions and functions

Effective Date


Signed by Kathryn A. Greene
Director, Servicewide Policy, Directives and Electronic Research.

Overview of Delegations of Authority

  1. This section defines delegations of authority, describes the objectives thereof, the types of documents that are used to delegate authority, and their impact on the Service. It also describes how to prepare, clear, and issue delegation orders. It contains information on how to redelegate the Commissioner's authority by issuing division/function delegation orders; when to issue them; and how to number them.


    In this IRM the term "the commissioner" refers to the Commissioner of Internal Revenue. The term "deputy commissioner" refers to the Deputy Commissioner for Services and Enforcement and the Deputy Commissioner for Operations Support.

Types of Delegations of Authority

  1. Servicewide Delegation Orders: Specific delegations of authority issued by the Commissioner of Internal Revenue, or on his/her behalf by either of the deputy commissioners, to subordinate officials, with or without restrictions on redelegation.

  2. Division/Function Delegation Orders: Specific delegations of authority, issued by division commissioners, chiefs, National Taxpayer Advocate and equivalent level executives, to their subordinate officers or employees, which redelegate authorities delegated to them or their subordinates by the commissioner or through the commissioner.

Other Forms of Delegation

  1. Delegations of authority must be in writing and clearly establish the intent of the delegating official. Delegations of authority to and from the commissioner and subordinate Service officials are commonly made by:

    1. Statute;

    2. Regulations or Treasury decisions;

    3. Treasury Directives;

    4. Treasury Orders;

    5. Functional Statements (as published in IRM 1.1, Organization and Staffing and as described in IRM; and

    6. Intra-office letters or memoranda (signed by the commissioner or deputy commissioner).

  2. The development of a delegation order is preferred for the purpose of tracking and is mandatory when litigation over the activity reasonably can be expected.

  3. Delegations of authority may be written as "statements of procedure" in the IRM when it is more effective to do so. These statements must be cleared in writing by the official with authority to make the delegation.

  4. Position descriptions and other documents that describe an official's duties with particularity are sufficient to provide the official with the authority necessary to carry out such duties.

  5. Division/function delegation orders may be issued when a servicewide delegation order allows for redelegation.

Delegations of Authority by Treasury Regulations or Decisions

  1. Section 301.7701-9 of Title 26, Code of Federal Regulations, explains delegation rules under IRC 7701(a)(11)-(12), which apply to authorities set forth in the Internal Revenue Code. Generally, that section explains presumptions under the regulation that:

    1. An authority is susceptible to redelegation unless prohibited or restricted;

    2. That delegations of authority made under the regulation directly to subordinates of the commissioner are made through the commissioner; and

    3. The commissioner may select delegates in addition to those expressed in the regulation and may condition the exercise of authority under the regulation.

Functional Statements

  1. Every division/function within the Service is responsible for publishing a functional statement. Functional statements are published in IRM 1.1, Organization and Staffing., The functional statement:

    1. Describes a group of activities performed to achieve that division's/function's mission;

    2. Provides delegation of authority to the head of the office described;

    3. May serve as a delegation of authority to subordinate officers; and

    4. Includes the authority to perform those official activities, including the issuance and signing of official documents.

  2. Servicewide delegation orders are prepared when it is necessary to describe the delegation or authority more specifically than is provided by a functional statement or other general delegation.

Division/Function Delegations of Authority

  1. The following individuals may issue division/function delegation orders when servicewide delegation orders allow for redelegation:

    • Division commissioners

    • Chiefs

    • National Taxpayer Advocate

    • Offices and Directors reporting to the commissioner and/or deputy commissioners

  2. Subordinate officers with original authority and authority to redelegate may make temporary redelegations by other means, such as memoranda or other written direction. These redelegations must be incorporated into the division commissioner system as soon as possible but no later than one year.

  3. Only the heads of office can redelegate authority by official proclamation and therefore division/function delegation orders must be issued providing authority to the lowest level. Heads of office may not issue orders that permit lower level officials to redelegate the authority. If a position held by a subordinate executive or manger is vacant or the incumbent is away from the office and is unable to perform his or her delegated authorities, the authorities delegated to the incumbent may be exercised by any person properly designated in writing to act for the incumbent.

  4. A subordinate executive or manager may redelegate his or her delegated authority only when the servicewide delegation order expressly provides for this level of redelegation. This redelegation must be made through a division/function delegation order signed by the Head of Office. Exhibit 1.11.4-3 contains a sample of an approved Wage and Investment division delegation order.

Numbering Division/Function Delegation Orders
  1. Every division/function delegation order is numbered. The number format identified the division/function and the related servicewide delegation order. In addition, because multiple division/function delegation orders may be issued relating to one particular servicewide delegation order, the format allows sequential numbers.


    Some servicewide delegation orders are so specific that there may never be more than one redelegation order issued by a head of office.

  2. Each division/function delegation number will appear as follows:

    Organization acronym-servicewide delegation order number-sequential digit.


    LB&I 1-23-10, Authority to Grant and Withhold Exemption from Withholding on Nonresident Aliens and Issue Final Exemption Payment Letter , (http://lmsb.irs.gov/hq/c/LMSBDelOrders/lbi12310.asp) . This number indicates the tenth redelegation relating to Servicewide Delegation Order 1-23, Authorization to Perform Functions of the Commissioner , IRM

  3. Before all servicewide delegation orders were restructured they looked like this:

    Organization acronym-"obsolete" servicewide selegation order number-sequential digit.


    LMSB-193-3. This number indicates the third LMSB redelegation relating to Servicewide Delegation Order 193.


    The obsolete example above also uses an obsolete organizational title, LMSB, which has changed to LB&I.

Requirement for Division/Function Delegation Order IRM
  1. Divisions/functions are required to publish their heads of office delegation orders in the IRM. They are included in IRM 1.2, http://irm.web.irs.gov/link.asp?link=1.2Servicewide Policies and Authorities along with the servicewide delegation orders. Division/function delegation orders that are issued after the IRM is published will appear on the IRS website: http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders. See also IRM (4).

  2. Once a delegation order is included in the division/function's IRM, the order should be removed from IRS.gov.

  3. The divisions/functions are responsible for posting approved delegation orders to their business unit static files on IRS.gov. Delegation order coordinators and Internal Management Document (IMD) coordinators can ensure that the approved order is forwarded to the appropriate contact.

Related Management Matters

  1. Supervision of Delegated Authority to a Subordinate (delegatee). Managers do not relinquish responsibility over the subject matter of a delegation. Each manager should evaluate the delegatee's performance of the authority delegated. If the manager believes that the authority is being improperly exercised, he or she should take corrective action by closer supervision, training, modification of authority, or other appropriate measure. If it becomes necessary to temporarily restrict or modify the exercise of authority by a delegatee, such restriction can be communicated in a written form other than the form in which the basic delegation was made (i.e. memorandum). If it becomes necessary to permanently restrict, modify or revoke a delegation of authority, a revised or revocation of a division/function delegation order, or in some cases, a servicewide delegation order, must be initiated, cleared, approved and issued.

  2. Acting Officials. Acting supervisory officials will be designated in writing or become acting when provisions are set in applicable delegations for any absence from the office location of the incumbent reasonably expected to be a full workday or longer. The same designation for a shorter absence may be made at the discretion of the incumbent or a line superior of the incumbent. (See IRM for Servicewide Delegation Order 1-2).

  3. An official serving in an acting capacity may exercise the authority of the regular position and the acting position when no acting official is designated for (or automatically assumes) the regular position. Except for limitations that may be imposed in writing in a specific case or where prohibited by law, an acting official assumes the full authority vested in or delegated to that position.

  4. If a servicewide delegation order requires a revision because of title changes without alterations to responsibilities of the position(s), originators may submit the delegation order into an abbreviated clearance process. Clearing through the originating office chain of command prior to submission to the deputy commissioner will suffice.


    If the delegation order has not been restructured and renumbered by business process, formal clearance is required.

Intent of Servicewide Delegations of Authority

  1. Delegations of authority:

    1. Place authority in the position(s) where actual operational responsibility resides;

    2. Free officials from having to consider issues which can be handled at lower levels; and

    3. Reduce the time and resources spent when matters are forwarded to heads of office for action they can be forwarded directly to the designated office instead.

  2. Servicewide delegation orders are published in 14 separate sections within the IRM Chapter 1.2 – IRMs 1.2.40 through 1.2.53. See IRM 1.2.2 for a listing of all servicewide delegation orders and the IRM sections in which they reside.

Intervening Position Authority

  1. Authority should be delegated directly to the lowest level expected to take final action. Doing so avoids the need to issue redelegations of authority through heads of office. Delegating authority to the lowest level for action means that:

    1. Every intervening line supervisory position up to and including the Commissioner has the same authority.


      In some exceptional cases, delegations do not flow through the chain of command. For example, certain authority delegated by Servicewide Delegation Order 1-14, which concerns procurements, skips officials in the chain of command.

    2. Persons who hold the same position (title) as the lowest delegated authority but at a higher grade within the same office/function may exercise the delegated authority. For example, authorities delegated to GS-11 revenue agents (Small Business/Self-Employed) also may be exercised by GS-12, GS-13 or GS-14 revenue agents (Small Business/Self-Employed). The preceding sentence applies even when the words and above do not appear after the grade level in the delegation order.


      Authorities delegated to persons who hold a position (title) within a particular office/function may not be exercised by persons who hold the same position (title) in a different office/function (i.e., authorities delegated only to GS-11 revenue agents (Small Business/Self-Employed) may not be exercised by revenue agents, regardless of grade, within Large Business & International).

    3. The intervening line management positions are authorized to supervise and direct their subordinates' performance of the authority(ies).

    4. The intervening supervisors can, in writing, restrict, suspend, or remove the authority(ies) delegated to subordinate positions on a case by case basis or, briefly, on a class basis. If a delegated authority is to be removed permanently, modifications to the order should be sought immediately. If the restriction, suspension or removal is uniform throughout a specific division or function, an official with supervisory authority over all members of the class having its authority rescinded, must sign a memorandum documenting the restriction, suspension, or removal.


  1. Any deviations from the rules outlined above must be approved by the commissioner, deputy commissioner or their delegate. Deviations must be requested in writing and submitted through the director of the office of Servicewide Policy, Directives, and Electronic Research (SPDER).

Scope of Servicewide Delegation Orders

  1. Servicewide delegation orders redelegate the authority of the commissioner as prescribed by statute or delegated by the Secretary of the Treasury. They contain authorities for headquarters, divisions/functions, administrative activities, compliance activities, data processing, submission processing, accounts management and customer service campuses.

  2. Except in highly unusual circumstances, new or revised servicewide delegation orders must be approved by the commissioner or a deputy commissioner. Historically, servicewide delegation orders were signed by the commissioner, deputy commissioner, or IRS officials who had subject matter jurisdiction over the matters covered by the order. These orders, regardless of signatory, remain in effect until updated, superseded, revoked, or obsoleted.

  3. Servicewide delegation orders are found in IRMs 1.2.40 through 1.2.53. Servicewide delegation orders are numbered sequentially, according to process (conforming to the restructured IRM). Numbers are assigned by the SPDER staff.

  4. Newly approved servicewide delegation orders are in full force and effect immediately and supersede any preceding delegation orders found in the IRM. Newly approved delegation orders are posted to http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1 under FOIA until published in the IRM.


    Authors must attempt to identify effects on other documents and alert organization owners of changes. The changes may require an update to all associated IRM sections to keep the overall IRM consistent.

  5. An index of active delegation orders is posted to https://organization.ds.irsnet.gov/sites/ras/spder/delegations/SitePages/Home.aspx.

Effect of Personnel and Organizational Changes on Delegation Orders

  1. Delegations of authority made by any predecessor of an incumbent will be treated as having been made by the incumbent, unless or until the incumbent modifies or revokes such authority. Similarly, an incumbent assumes all authorities previously vested in, or delegated to, the incumbent's position.

  2. When organizational or personnel changes are made which alter title/designation, without substantive alteration in function or duty, existing delegation orders remain in effect until updated by the appropriate organization.

Servicewide Delegation Order Content

  1. Each delegation order must include the elements described below. Delegations of authority made other than by order should incorporate the information described below to the maximum extent feasible. Delegation orders prepared for a division/function must contain the same elements.

    1. Title: Provide a brief topical title. Reflect the subject matter covered rather than duplicate the specific authority as stated within the order itself. Do not include any parenthetical information.

    2. Authority: Provide a clear statement of the authority being delegated. This statement should not contain any extraneous material or explanation although short references to important limitations may be made where prudent. A single delegation order may provide for more than one authority. The first exhibit shows an example of a delegation order that provides for more than one authority pertaining to the same subject. Exhibit 1.11.4-1. Authority statements should never include statements addressing procedure.

    3. Delegated to: Enter the title of the lowest level employees or positions to whom the authority is delegated. All positions within the chain of command up to and including the commissioner have the same authority. Higher grades of the same position also have the authority.


      To determine the lowest appropriate level, originators may need to research field responsibilities which relate to the order being prepared. If it is appropriate for employees at the GS-07 level to exercise this authority and redelegations are routinely made, the servicewide delegation order should make the delegation to the GS-07 level directly.


      If, during a reorganization, position titles change, without substantive change in responsibility, a delegation order is still effective for the new position title until the delegation order is revised. Under no circumstances should operations cease because a new title is not reflected in an existing delegation order.

    4. Redelegated to: Servicewide delegation orders must specify if redelegation is allowed, disallowed or restricted, (if so, to what level). If the original delegation is to the lowest appropriate level, no further redelegation should be permitted. Sometimes servicewide delegation orders allow a head of office or other officer to make the decision to redelegate and will provide for the lowest level to which redelegation is allowed.


      In the case of a division/function delegation order this element must include the following statement: "This authority may not be redelegated."

    5. Source(s) of Authority: Make sure that the proper source of authority is cited, and, for revisions, that it is current and correct. Unless this is done, the clearance package may be delayed waiting for the proper source of authority. A Treasury Order, Code of Federal Regulations provision, or other reference cited in a previous delegation order, in the case of revision, may be obsolete or may not be current or sufficient, so some research may be required.


      Where a source of authority is rendered obsolete or out-of-date, the delegation order will continue to be valid to the extent that the delegation is supported by a superseding or successor authority until the delegation order is superseded, rescinded or obsoleted.


      If a servicewide delegation order is authorized through a Treasury Order or Treasury Directive, make sure that the Order/Directive is still current.


      In the case of a division/function delegation order the Source of Authority will be the servicewide delegation order(s) to which it relates.

    6. Prior History and Ratification Paragraph: If the delegation order revises or updates a prior delegation order, the delegation order must include a statement to that effect. Additionally, all new or revised delegation orders must include a ratification statement to protect the Service in the event that officials given the new or revised authority inadvertently exercised the authority after the intent was to give them such authority but before the delegation order was signed. Thus, the numbered paragraph immediately preceding the signature of the approving official should provide:
      "This order supersedes Delegation Order No. X-XX (Rev. XX). To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified."


      If the previous order was amended after its effective date, the statement should provide, "This order supersedes Delegation Order No. X-XX (Rev. XX)."

    7. Signature and Date Lines: The bottom of the order should have two adjacent lines, the first with the approving official’s name and title typed below and "Date" typed under the second line. For servicewide delegation orders, the deputy commissioner who has organizational responsibility will be the signing official.

Mandatory Review by the Office of SPDER

  1. All division/function delegation orders must be cleared through the office of Servicewide Policy, Directives and Electronic Research (SPDER) before submitting to the head of office for approval and signature.

  2. The office of SPDER will verify the following:

    1. Numbering is correct;

    2. Format conforms to the format of the servicewide delegation orders;

    3. Delegation accurately reflects the intent of the servicewide delegation order to which it relates;

    4. Redelegated authority is allowed based on the servicewide delegation order;

    5. Does not allow for redelegation; and

    6. Contains a ratification statement.

Procedures for Clearing Servicewide Delegation Orders

  1. IRM 1.11.1, the Internal Management Document (IMD) System, Internal Management Documents describes the procedures for the clearance process for all IMDs. However, in addition, there are specific actions which apply only to delegation orders. They are as follows:

    1. All servicewide delegation orders must be reviewed by the office of the Chief Counsel and must be listed as the last clearance point before the office of Servicewide Policy, Directives and Electronic Research (SPDER).

    2. All servicewide delegation orders must be sent by the originating offices through their IMD coordinator to the office of SPDER.

    3. All servicewide delegation orders must be sent to the director of SPDER prior to review and signature of the commissioner or deputy commissioner. The SPDER office will review the document for verification that: the sources of authority support the order and that the delegates are appropriately assigned.


      If 60 or more calendar days lapse between the review by Chief Counsel and delivery to SPDER, the delegation order package will not be accepted and will be returned to be submitted into clearance again.

    4. Officials clearing or reviewing a servicewide delegation order not routed through their IMD coordinator must advise the IMD coordinator of the clearance package.

    5. The director of SPDER must be listed on the Form 2061, Document Clearance Record after Chief Counsel and before the approving official.

Servicewide Delegation Order Clearance Package

  1. Once the delegation order has been cleared through all of the required and impacted offices it should be submitted to SPDER for review. It is the responsibility of SPDER to review, process, obtain approval/signature, and publish it in the IRM Chapter 1.2, Servicewide Policies and Authorities. The completed delegation order final package must contain the following:

    1. A clean legible typed original of the order (with signature, title and date of approval lines) placed on the right side of the folder in the format described above. IRM

    2. If revising an existing delegation order, a copy of the obsolete order with an "X" through it, placed behind the new order on the right side of the folder.

    3. Form 2061, Document Clearance Record signed by each reviewer with comments attached.

    4. Form 13839, Note to Reviewer, describing the change, if a revision, or the necessity to initiate a new servicewide delegation order. This information will be included in the Manual Transmittal prepared by SPDER when issuing the revision to IRM 1.2.


      The delegation order will be returned to the originator if a detailed note explaining the changes is not included in the package.

    5. Hard copies of all documents cited as sources of authority.

    6. A secure zip file containing an electronic version of the delegation order in Microsoft Word or Extensible Markup Language (XML) format.

  2. A SPDER analyst will verify the entire package, request any needed corrections, and prepare a Form 14074, Action Routing Sheet, with signature lines for:

    1. Director, Servicewide Policy, Directives and Electronic Research

    2. Assistant deputy commissioner(s)

    3. Deputy commissioner(s)


      Some delegations are required to be approved by the commissioner; the Form 14074 will include two more lines for approval: Chief of Staff, followed by Commissioner of Internal Revenue. The approving official is always the last to be listed on the Form 2061, and the signer of the print copy of the delegation order in bullet (a) of IRM (1) above.

  3. If a delegation order is being rescinded, include a copy of the "old" delegation order crossed out, the word "RESCINDED" typed or handwritten at the top and an approval and effective date line at the bottom. In the Note to Reviewer include a statement which describes the necessity or reason for the revocation. This statement will be included in the IRM and remain for two years. Exhibit 1.11.4-2.

Publicizing Delegations Orders within the Service

  1. It is important that employees know when a delegation order is issued. Originators of servicewide delegation orders must take great care to ensure that employees who need to know are informed of approval of the order.

  2. A servicewide delegation order is effective once it is reviewed, approved and signed by the commissioner or deputy commissioner. It is extremely important that delegation order originators confer with the SPDER staff to ensure that orders are included in IRM 1.2 at http://irm.web.irs.gov/link.asp?link=1.2. Circumvention of formal SPDER review and required distribution under IRM 1.11.1 will likely delay execution and may impact effectiveness.

  3. Revised or new delegation orders will be made available to the public on the IRS public web site at http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders, until published in the appropriate section of IRM 1.2.

  4. A complete list of all current delegation orders is posted to the IRS web site at http://www.irs.gov/uac/Delegation-Orders-by-Process1.

Sample Delegation Order with Multiple Authorities

Delegation Order 4-8 (formerly DO-4-8 and DO-77, Rev. 28)
Effective: 09-04-2012

Authority to Issue Notices of Deficiency or Execute Agreements to Rescind Notices of Deficiency

Authority: To sign and send to the taxpayer by registered or certified mail any notice of deficiency.

Delegated to: Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business and International); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Territory Managers, Field Compliance (Small Business/Self-Employed); Revenue Agent Reviewers GS-12, Technical Services (Small Business/Self-Employed); Tax Compliance Officer Reviewers GS-09, Technical Services (Small Business/Self-Employed); Area Managers and Reviewers GS-12 (Tax Exempt &Government Entities); Compliance Program Managers, Government Entities (Tax Exempt & Government Entities); Field Operations Managers, Government Entities (Tax Exempt & Government Entities); Group Managers, Government Entities (Tax Exempt & Government Entities); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Territory Managers (Wage & Investment); and Director, Return, Integrity and Correspondence Services (Wage & Investment).

Redelegation: This authority may not be redelegated.

Authority: To sign a written form or document rescinding any notice of deficiency.

Delegated to: Appeals Team Managers (Appeals) and Team Case Leaders (Appeals) as to their respective cases; Territory Managers (Large Business & International); Department Managers, Campus Compliance Services (Small Business/Self-Employed); Territory Managers, Compliance Field (Small Business/Self-Employed); Managers, Technical Services (Small Business/Self-Employed); Director, Accounts Management (Wage & Investment); Director, Field Compliance Services (Wage & Investment); Director, Submission Processing (Wage & Investment); Area Managers and Reviewers GS-12 (Tax Exempt & Government Entities); Compliance Program Managers, Government Entities (Tax Exempt & Government Entities); Field Operations Managers, Government Entities (Tax Exempt & Government Entities); Group Managers, Government Entities (Tax Exempt & Government Entities); Territory Managers (Wage & Investment) and Director, Return, Integrity and Correspondence Services (Wage & Investment).

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 U.S.C. § 6212; 26 U.S.C. § 7803(a)(2)(A); 26 CFR 301.6212–1; 26 CFR § 301.7701–9; Treasury Order 150–10.

To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 4-8, effective February 10, 2004.

Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

Samples of Rescinded Delegation Orders

Delegation Order 239
Rescinded: 01-17-2001

(1) Authority to Issue, Modify or Rescind Taxpayer Assistance Orders on Issues not included in Internal Revenue Code Section 7811

(2) Due to the enactment of Taxpayer Bill of Rights II, P.L. 104 - 168 and the IRS Restructuring and Reform Act of 1998, P.L. 105-206, this delegation order is rescinded.

Delegation Order 69
Rescinded: 01-01-2004

(1) Designating Employees Who May Certify That Commercial Long-Distance Calls Were Necessary in the Interest of the Government (Updated (10-02-2000) to Reflect Additional New Organizational Titles Required by IRS Modernization)

(2) The long distance certification requirement of 31 U.S.C. sec. 1348(b) (1995) (former 31 U.S.C. sec. 680a) was repealed in 1996 by the National Defense Authorization Act, Pub. L No. 104-201, sec. 1721, 110 Stat. 2422, 2757 (1996). The related Treasury Directive No. 86-04 is no longer in force. Therefore, Order Number 69 is rescinded.

Sample Division Delegation Order

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

(1) Payment to Employees for Relocation Expenses

(2) Authority: To authorize or approve allowable expenses for transfers and appointment to a new official station under 5 USC Chapter 57, Subchapter II, CFR Chapter 302, and Service travel and relocation guidance.

(3) Delegated to:

  • Business Modernization Executive

  • Director, Compliance

  • Director, Customer Account Services

  • Director, Customer Assistance, Relationships and Education

  • Director, Return Integrity and Correspondence Services

  • Director, Office of Program Coordination and Integration

  • Director, Strategy and Finance

(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, Peggy Bogadi, Commissioner, Wage and Investment Division