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 1-16 (Rev. 1), Agency Collection Action (PDF) PDF Revision to Delegation Order 1-16, Agency Collection Action. Delegation Order 1-17 (Rev. 1), Audit and Settlement of Accountable Officer’s Accounts – Revenue Accounting and Submission Processing (PDF) PDF Revision to Delegation Order 1-17, Audit and Settlement of Accountable Officer’s Accounts – Revenue Accounting and Submission Processing. Delegation Order 1-55 (Rev. 1), Delegation of Approval Authority for Revenue Procedures (PDF) PDF Revision to Delegation Order 1-55, Delegation of Approval Authority for Revenue Procedures. Delegation Order 1-62 (Rev. 1), Signing Agreements with Federal Program Agencies for Intragovernmental Buy/Sell Reimbursable Transactions (PDF) PDF Delegation Order 1-62, Signing Agreements with Federal Program Agencies for Intragovernmental Buy/Sell Reimbursable Transactions and Non-Federal Reimbursable Agreements. Delegation Order 1-69 (New), Authorization to Approve an Internal Management Document (IMD) (PDF) PDF New Delegation Order 1-69, Authorization to Approve an Internal Management Document (IMD). Delegation Order 4-12 (Rev.4), Authority to Act as "Competent Authority" or "Taxation Authority" Under Certain International Agreements (PDF) PDF Revision to Delegation Order 4-12 (Rev.3), Authority to Act as "Competent Authority" or "Taxation Authority" Under Certain International Agreements, Authorize the Disclosure of Tax Information Under Mutual Legal Assistance Treaties, and Disclose Certain Tax Convention Information. Partial Update to IRM 1.2.2.11.2, Delegation Order 11-2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production Documents (PDF) PDF This partial update to Delegation Order 11-2 pertains only to disclosures made under the authority of IRC 6103(f)(4) and IRC 6103(i)(8). Delegation Order 25-18 (Rev. 4), Authority to Authorize Students and Qualified Law Graduates at Low Income Taxpayer Clinics and Student Tax Clinics (PDF) PDF Revision to Delegation Order 25-18 (Rev. 3), Authority to Authorize Students and Qualified Law Graduates at Low Income Taxpayer Clinics and Student Tax Clinics to Practice Before the Internal Revenue Service.
