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 4-21 (Rev.2) Jeopardy and Termination Assessments (PDF)
Revision to Delegation Order 4-21 (Rev.1) Jeopardy and Termination Assessments.
Delegation Order 4-33 (Rev.2), Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases (PDF)
Revision to Delegation Order 4-33 (Rev.1), Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases.
Delegation Order 5-1 (Rev.5), To Accept, Reject, Return, Terminate or Acknowledge Withdrawals of Offers in Compromise Acceptance Authority (PDF)
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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.45 where the guidance has been incorporated. This link will be removed on 5/24/2019.
Delegation Order 6-25 (Rev.1), Delegation of Authority to Approve, Sign, or Deny IRS Debarment Requests
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.45 where the guidance has been incorporated. This link will be removed on 5/24/2019.
Delegation Order 7-1 (Rev. 1), Issuance of Determination Letters relating to Employee Plans (PDF)
Revision to Delegation Order 7-1a, Issuance of Determination Letters relating to Employee Plans.
Rescinded Del Order 7-1e, Issuance of Examination Reports (PDF)
Rescission of Del Order 7-1e, Issuance of Examination Reports
Delegation Order 7-2 (Rev.1), Authority to Issue Exempt Organization Determination Letters (PDF)
Revision to Delegation Order 7-2, Authority to Issue Exempt Organization Determination Letters.
Delegation Order 7-4 (Rev. 1), Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters (PDF)
Revision to Delegation Order 7- 4, Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters.
Delegation Order 7-5 (Rescinded), Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency (PDF)
Rescinding of Delegation Order 7-5, Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency.
Delegation Order 7-6 (Rev. 1), Prohibited Transactions Exemptions (PDF)
Revision to Delegation Order 7-6 (Rev. 10), Prohibited Transactions Exemptions.
Delegation Order 7-8 (Rev.1), Retroactive Plan Amendments (PDF)
Revision to Delegation Order 7-8, Retroactive Plan Amendments
Delegation Order 7-9 (Rev.1) Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability (PDF)
Revision to Delegation Order 7-9, Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability.
Delegation Order 7-10 (Rev.1), Extension of Amortization Period of Plans (PDF)
Revision to Delegation Order 7-10, Extension of Amortization Period of Plans.
Delegation Order 7-16, Amendment of Employee Plans after the Expiration of the Remedial Amendment Period (PDF)
Revision to Del Order 7-1d. Del Order was revised and renumbered.
Delegation Order 11-2 (Rev. 3), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents (PDF)
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 25-2 (Rev.3), Authority to Execute Agreements to Extend the Period of Limitations on Assessment and to Accept Form 900, Tax Collect (PDF)
Revision to Delegation Order 25-2 (Rev. 2), Authority to Execute Agreements to Extend the Period of Limitations on Assessment and to Accept Form 900, Tax Collection Waiver.
Delegation Order 25-19 (Rev.1) Professional Employer Organization (PEO) Certification (PDF)
Revision to Delegation Order 25-19, Professional Employer Organization (PEO) Certification.
Delegation Order 30-1 (Rev.3), Application of Rulings without Retroactive Effect (PDF)
Revision to Delegation Order 30-1 (Rev.2), Application of Rulings without Retroactive Effect.