Recently Approved Division/Function Delegation Orders

 

Division Delegation Order RAAS 11-2-1, Authority of SOI Director to Release Statistical Data (PDF) PDF

RAAS Delegation Order RAAS 11-2-1, Authority of SOI Director to Release Statistical Data, Effective 6/16/2017, update to IRM 1.1.18.

Division Delegation Order SBSE 1-23-1, Rev. 2 Authority to Act in the Absence of the Commissioner, SB/SE on and other Top-Level Headquarters Executive (PDF) PDF

Small Business/Self-Employed Delegation Order SBSE 1-23-1 Rev 2. Effective Date 06-23-2020. IRM 1.2.65. Authority to Act in the Absence of the Commissioner, Small Business/Self-Employed Division and other Top-Level Headquarters Executives.

Division Delegation Order SBSE 1-23-15 Error Tolerance Levels (PDF) PDF

Small Business/Self-Employed Delegation Order SBSE 1-23-15. Effective Date 11-19-2020. IRM 1.2.65. Error Tolerance Levels.

Division Delegation Order SBSE 1-23-55 Authority to Sign Thirty Day Letters (PDF) PDF

Small Business/Self-Employed Delegation Order SBSE 1-23-55. Effective Date 10-15-2020. IRM 1.2.65. Authority to Sign Thirty Day Letters.

Division Delegation Order SBSE 1-23-59 Uncollected Tax Report Acknowledgment Signature Authority (PDF) PDF

Small Business/Self-Employed Delegation Order SBSE 1-23-59. Effective Date 11-18-2020. IRM 1.2.65. Uncollected Tax Report Acknowledgment Signature Authority.

Division Delegation Order SBSE 4-5-1, Rev. 1 Agreements Treated as Determinations under IRC section 1313(a)(4) (PDF) PDF

Small Business/Self-Employed Delegation Order SBSE 4-5-1, Rev. 1. Effective Date 10-15-2020. IRM 1.2.65. Agreements Treated as Determinations under IRC section 1313(a)(4).

Division Delegation Order SBSE 8-3-1 Closing Agreements Concerning Internal Revenue Tax Liability (PDF) PDF

Small Business/Self-Employed Delegation Order SBSE 8-3-1. Effective Date 06-08-2020. IRM 1.2.65. Closing Agreements Concerning Internal Revenue Tax Liability.

Recently Approved Delegation Orders and Policy Statements

This page provides access to recently approved Delegation Orders and Policy Statements. These are documents that have not yet been incorporated into the Internal Revenue Manual (IRM).