Recently approved Commissioner Delegation Orders

This page contains Delegation Orders that are in effect but have not yet been published in the Internal Revenue Manual (IRM). (For published Delegation Orders, see IRM 1.2, Servicewide Policies and Authorities).

Delegation Order 1-23 (Rev. 2), Authorization to Perform Functions of the Commissioner PDF

Revision to Delegation Order 1-23 (Rev. 2), effective October 20, 2025, for incorporation into IRM 1.2.2.

Delegation Order 1-64 (Rev. 1), Authority to Approve or Deny a Contractor’s Request for a Deferment of Collections or Installment Payments

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order 1-67 (Rev. 1), Authorization and Approval for Official City-to-City Travel of Six Months or More to a Single Location

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order 1-68 (Rev. 1), Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order 4-9 (Rev. 3), Reimbursable Technical Tax Administration Assistance Agreements

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order 6-22 (Rev. 2), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, and Quality Step Increases

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order 6-32 (New), Authorization to Execute Settlement Agreements in Labor/Employee Relations Matters

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order TS 6-6-1 (Rescinded), Adverse/Disciplinary and Other Actions PDF

Rescinded Taxpayer Service Business Unit Delegation Order TS 6-6-1, Adverse/Disciplinary and Other Actions

Delegation Order 9-1 (Rev. 1), Seizure and Forfeiture of Personal Property

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Delegation Order 25-6 (Rev.1), Cost of Complying With a Summons

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 8/30/2026.

Page Last Reviewed or Updated: 30-Jul-2026