Recently Approved Policy Statements This page contains Policy Statements that are in effect but have not yet been published in the IRM. Recently Approved Commissioner Delegation Orders 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). Recently Approved Division/Function Delegation Orders This page contains re-delegations of authority issued by heads of office to their subordinates that redelegate authority given to them by the Commissioner or through the Commissioner. Delegation Orders and Policy Statements by Process This page contains a listing of all current Commissioner Delegation Orders and the IRMs in which they can be found on the IRS.gov portal.