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 1-66 (New), Authorization to Execute Settlement Agreements in Equal Employment Opportunity Matters
New Delegation Order 1-66, Authorization to Execute Settlement Agreements in Equal Employment Opportunity Matters.
Delegation Order 4-45 (Rev. 1), Consolidated Group Matters
Revision to Delegation Order 4-45 (New), Consolidated Group Matters.
Delegation Order 5-1 (Rev.5), To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise Acceptance Authority
Revision to Delegation Order 5-1 (Rev.4), To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise.
Delegation Order 6-25, Delegation of Authority to Approve, Sign, or Deny IRS Debarment Requests
New Delegation Order 6-25, Delegation of Authority to Approve, Sign, or Deny IRS Debarment Requests.
Delegation Order 7-6 (Rev. 1), Prohibited Transactions Exemptions
Revision to Delegation Order 7-6 (Rev. 10), Prohibited Transactions Exemptions.
Delegation Order 7-7 (Rev. 1), Waiver of Excise Taxes Imposed Under Section 4971 and Section 4980F of the Internal Revenue Code
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.46.8 where the guidance has been incorporated. This link will be removed on 10/31/2018.
Delegation Order 7-11 (Rev. 1) Abatement of Qualified First Tier Chapter 42 Taxes
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.46.12 where the guidance has been incorporated. This link will be removed on 10/31/2018.
Delegation Order 7-13 (Rev.2), Authority to Accept Classification Settlement Program Offers and to Execute Pro Forma Closing Agreements on CSP Issues
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.46.14 where the guidance has been incorporated. This link will be removed on 10/31/2018.
Delegation Order 11-2 (Rev. 3), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
Revision to Delegation Order 11-2 (Rev.2), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents.
Delegation Order 30-1 (Rev.3), Application of Rulings without Retroactive Effect
Revision to Delegation Order 30-1 (Rev.2), Application of Rulings without Retroactive Effect.