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 1-18 (Rev. 1), Settlement of Accounts and Relief of Accountable Officers - Administrative Accounts (PDF)
Revision to Delegation Order 1-18, Settlement of Accounts and Relief of Accountable Officers - Administrative Accounts.
Delegation Order 1-30 (Rev. 2), Authorization and Approval of Official Travel within the United States (PDF)
Revision to Delegation Order 1-30 (Rev. 1), Authorization and Approval of Official Travel within the United States.
Delegation Order 1-41 (Rev. 1), Designation of Officers and Employees as Authorized Certifying Officers (PDF)
Revision to Delegation Order 1-41, Designation of Officers and Employees as Authorized Certifying Officers
Delegation Order 6-22 (New), Authority to Approve Monetary and Time-Off Performance Awards, Performance Bonuses, Individual and Group Special Act Awards (PDF)
New Delegation Order 6-22, Authority to Approve Monetary and Time-Off Performance Awards, Performance Bonuses, Individual and Group Special Act Awards, Managers’ Awards, Bilingual Awards, Honorary Awards, Employee Suggestion Awards, Informal Recognition, and Quality Step Increases.
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Rescinded Del Order 7-1e, Issuance of Examination Reports (PDF)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 7-3 (Rev.1), Church Tax Inquiries and Examinations (PDF)
Revision to Delegation Order 7-3, Church Tax Inquiries and Examinations
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Delegation Order 7-5 (Rescinded), Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency (PDF)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.
Del Order 25-18 (Rev.3), Authority to Authorize Students/Law Graduates at Low Income Taxpayer Clinics and Tax Clinic Programs to Practice Before IRS (PDF)
Revision to Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs to Practice Before the IRS.