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 1-15 (Rev.2), Waiving Claims Against Current or Former Employees for Erroneous Payments
Revision to Delegation Order 1-15 (Rev.1), Waiving Claims Against Current or Former Employees for Erroneous Payments.
Delegation Order 1-58 (Rev.1), Policy and Guidance for Conference Approval, Planning and Reporting
Revision to Delegation Order 1-58, Policy and Guidance for Conference Approval, Planning and Reporting.
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 Maters
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.43.35 where the guidance has been incorporated. This link will be removed on 12/5/2018.
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 7-1 (Rev. 1), Issuance of Determination Letters relating to Employee Plans
Revision to Delegation Order 7-1a, Issuance of Determination Letters relating to Employee Plans.
Delegation Order 7-2 (Rev.1), Authority to Issue Exempt Organization Determination Letters
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
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Delegation Order 7-5 (Rescinded), Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency
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
Revision to Delegation Order 7-6 (Rev. 10), Prohibited Transactions Exemptions.
Delegation Order 7-8 (Rev.1), Retroactive Plan Amendments
Revision to Delegation Order 7-8, Retroactive Plan Amendments
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 25-19 (Rev.1)Professional Employer Organization (PEO) Certification
Revision to Delegation Order 25-19, Professional Employer Organization (PEO) Certification.
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.