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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 40. Delegation of Authorities for Organization, Finance and Management Activities

1.2.40  Delegation of Authorities for Organization, Finance and Management Activities

1.2.40.1  (08-01-2008)
Introduction

  1. This IRM contains all of the Delegation Orders related to Organization, Finance and Management activities. Many of these Delegation Orders have been newly restructured, renumbered and revised. Each Delegation Order is categorized by the process to which it belongs. Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority.

  2. Any Delegation Orders approved after this revision of IRM 1.2.40 can be found on the ReferenceNet web site. On the Instructions to Staff tab select "Servicewide Delegation Orders." They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

  3. See Exhibit 1.2.40-1 for a listing of Delegation Orders by new number, old number and title.

    Note:

    Any Delegation Orders inadvertently omitted from this Section are still considered official and in full force and effect.

  4. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.2,Delegations of Authority.

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46, Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

1.2.40.2  (01-25-2006)
Delegation Order 1-1 (Rev. 1)

  1. Order of Succession and Designation to Act as Commissioner of Internal Revenue

  2. Authority:To serve as the Commissioner’s first assistant pursuant to 5 USC 3345 - 3349 and 31 C.F.R. Part 18.

  3. Delegated to: Deputy Commissioner for Services and Enforcement.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To perform the functions of the Commissioner of Internal Revenue when the Commissioner, first assistant, or other acting officer designated by the President is unable to perform the functions and duties of the Commissioner’s office in the event of an enemy attack on the United States, disability, absence from the main Treasury relocation Site, or vacancy in office, to insure the continuity of the functions of that office.

  6. Delegated to: The following officials in the specific sequence listed.

    1. Deputy Commissioner for Operations Support

    2. Commissioner, Wage and Investment Division

    3. Commissioner, Small Business/Self-Employed Division

    4. Chief Information Officer

    5. Commissioner, Large and Mid-Size Business Division

    6. Chief, Agency-Wide Shared Services

    7. Commissioner, Tax Exempt/Government Entities Division

    8. Chief, Criminal Investigation

    9. Chief, Mission Assurance

    10. Chief Financial Officer

    11. Chief Human Capital Officer

    12. Chief, Appeals

    13. Chief, Communications and Liaison

  7. In the absence of all of these officials, the following officials are delegated this authority in the specific sequence listed.

    1. Deputy Commissioner, Wage and Investment Division

    2. Deputy Commissioner, Small Business/Self-Employed Division

  8. Redelegation: This authority may not be redelegated.

  9. Sources of Authority: Treasury Order 150-10, Treasury Order 150-25, 5 U.S.C. 3345 - 3349 and 31 C.F.R. Part 18.

  10. This Order supersedes Delegation Order 1–1, effective June 12, 2003.

  11. Signed: Mark W. Everson, Commissioner of Internal Revenue.

1.2.40.3  (04-07-2003)
Delegation Order 1-3 (formerly DO-19, Rev. 17)

  1. Payment to Employees for Relocation Expenses

  2. Authority: To authorize or approve allowable expenses for transfers and appointment to a new official station under 5 USC Chapter 57, Subchapter II, 41 CFR Chapter 302, and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies and the Director, Policy and Procedures.

  4. Redelegation: Redelegation is authorized to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel, Deputy Division Counsel, and Special Agent In Charge or Assistant Special Agent In Charge.

  5. Source of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 19 (Rev.17), effective April 3, 1991 (as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.4  (12-16-2003)
Delegation Order 1-4 (formerly DO-23, Rev. 15)

  1. Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service

  2. Authority:

    1. To consider, ascertain, adjust, determine, compromise, settle, and pay or transmit for payment claims for money damages for injury or loss of property or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Internal Revenue Service pursuant to 28 U.S.C. § 2672 (Federal Tort Claims Act).

    2. To consider, ascertain, adjust, and determine claims under 31 U.S.C. § 3723 (Small Claims Act), except those claims set forth in the authorities below.

    3. To settle and pay claims made by an employee of the Internal Revenue Service for damage to or loss of personal property incident to his/her service pursuant to 31 U.S.C. § 3721 (Military Personnel and Civilian Employees’ Claims Act).

  3. Delegated to: IRS Claims Manager.

  4. Authority:To consider, ascertain, adjust, and determine under 31 U.S.C. § 3723 claims for reimbursement of bank charges arising out of erroneous Service levies.

  5. Delegated to: Chief Financial Officer. For matters under their responsibility, second level supervisors graded GS-13 or above in all Operating Divisions and the Taxpayer Advocate Service.

  6. Authority: To consider, ascertain, adjust, and determine under 31 U.S.C. § 3723 claims for bank charges for stopping payment on a check, which the Service lost or misplaced and requested the taxpayer to replace.

  7. Delegated to: Chief Financial Officer. For matters under their responsibility, first level supervisors graded GS-10 or above in all Operating Divisions and the Taxpayer Advocate Service.

  8. Redelegation: These authorities may not be redelegated.

  9. Sources of Authority: 31 C.F.R. Part 3, Treasury Order 101–15.

  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 23 (Rev. 15) (as amended).

  11. Signed: John Dalrymple, Deputy Commissioner for Operations and Support

1.2.40.5  (04-06-2003)
Delegation Order 1-5 (formerly DO-25, Rev. 20)

  1. Reimbursement for Actual Expenses

  2. Authority: To authorize reimbursement for subsistence on an actual expense basis under circumstances and conditions permitted by the Federal Travel Regulation and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than manager.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 25 (Rev. 20), effective April 3, 1991 (as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.6  (04-07-2003)
Delegation Order 1-7 (formerly DO-47, Rev. 18)

  1. To Authorize Attendance at Meetings at Government Expense

  2. Authority:

    1. To authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal, or international organizations; Congress; and law enforcement or other groups; and

    2. to authorize or approve attendance of employees at meetings held by employee groups, organizations, or associations.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than manager.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 47 (Rev.18), effective April 3, 1991 (as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.7  (04-07-2003)
Delegation Order 1-10 (formerly DO-74, Rev. 5)

  1. Travel of Personnel Detailed to the Internal Revenue Service

  2. Authority: To authorize employees from other bureaus, the Departmental offices, or other Government agencies to travel at the expense of IRS.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than Deputy Director, Assistant Director, Deputy Associate Chief Counsel, Deputy Division Counsel, and Special Agent In Charge, or Assistant Special Agent In Charge.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 74 (Rev.5), effective May 25, 1988 (as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.8  (05-11-2007)
Delegation Order 1-14 (Formerly DO-106, Rev. 16)

  1. Delegation of Procurement Authority

  2. Authority: To enter into, make determinations and decisions, and take other actions with respect to purchases, contracts, leases, and other contractual procurement transactions; designate persons qualified in procurement matters as contracting officers; establish clear lines of contracting authority; maintain high qualification standards for procurement personnel; and perform all other delegated functions described in Treasury Directive 12–11.

  3. Delegated to: Director, Procurement

  4. Redelegation: This authority may be redelegated to officers and employees of the IRS, except that the authority of Treasury Directive 12–11, paragraphs 1.a.(2) and 1.a.(3) may be redelegated only to personnel meeting the requisite qualification standards to serve as Contracting Officers for the United States for the type and complexity of procurement actions specified.

  5. Sources of Authority: Treasury Directive 12–11, Procurement Authority, and Treasury Directive 76-02, Use of Procurement Authority.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 106 (Rev. 16).

  7. Signed: Linda E. Stiff for Mark W. Everson, Commissioner of Internal Revenue

1.2.40.9  (12-20-2007)
Delegation Order 1-15 (formerly DO 110, Rev. 9)

  1. Waiving Claims Against Current or Former Employees for Erroneous Payments

  2. Authority: To waive, in whole or in part, a claim of the United States against a current of former employee for erroneous payment of pay and allowances, excluding travel, transportation and relocation expenses, aggregating less than $5,000 per claim, and to deny requests for waiver in any amount.

  3. Delegated to: Director, Employee Support Services (Agency-Wide Shared Services) for payments to employees, except Chief Counsel employees; and Associate Chief Counsel (Finance and Management) for payments to Chief Counsel employees.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To waive, in whole or in part, a claim of the United States against a current or former employee for erroneous payment of travel, transportation, and relocation expenses and allowances aggregating less than $5,000 per claim, and to deny requests for waiver in any amount.

  6. Delegated to: Deputy Chief Financial Officer.

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: Treasury Directive 34–01.

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 110 (Rev. 9).

  10. Signed: Richard A. Spires, Deputy Commissioner for Operations Support

1.2.40.10  (10-02-2003)
Delegation Order 1-21 (formerly DO-188, Rev. 5)

  1. Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a)

  2. Authority: To make written determinations under 18 U.S.C. subsection 208(b)(1) that the financial interest of an employee is not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such employee if the employee participates personally and substantially in a matter in which the employee has a financial interest. Such determinations may be made only with the coordination and affirmative legal opinion of the Deputy Ethics Official or delegate, who is responsible for assuring compliance with the waiver procedures at 5 C.F.R. Part 2640 (Subpart C).

  3. Delegated To: Division Commissioners, Chiefs, and Directors (and their Deputies), including the National Taxpayer Advocate, who report directly to the Commissioner or a Deputy Commissioner, for employees under their supervision and control. Unless prohibited by these officials in writing, or subject to such restrictions as they state in writing, this authority is also delegated to the officials listed in the chart below (for employees under their supervision and control).

    AP Appeals Directors
    CL Privacy Advocate and Directors, Offices of: Communications; Governmental Liaison and Disclosure; National Public Liaison; and Legislative Affairs.
    EEO No additional delegates. Approval authority may be exercised by the Deputy Chief, Equal Employment Opportunity and Diversity
    RAS No additional delegates. Approval authority to be exercised by the Director, Office of Research, Analysis and Statistics
    TA Taxpayer Advocate Service Directors
    OS:A No additional delegates. Approval authority to be exercised by Deputy Chief, AWSS.
    OS:CFO No additional delegates. Approval authority may be exercised by Deputy CFO.
    OS:HC No additional delegates. Approval authority may be exercised by Deputy CHCO.
    OS:CIO Chief, Information Technology Services and Directors reporting directly to that official; Associate and Deputy Associate Commissioners, Business Systems Modernization; Chief, Security Services; and SES officials within the Office of the Chief Information Officer.
    OS:MA No additional delegates. Approval authority may be exercised by the Chief, Mission Assurance or his or her Deputy.
    SE:OTAC No additional delegates. Approval authority may be exercised by the Deputy Director, Tax Administration Coordination.
    SE:OPR No additional delegates. Approval authority may be exercised by the Deputy Director, Office of Professional Responsibility.
    SE:CI Director, Strategy; Director, Operations Policy & Support; Area Directors; Director, Refund Crimes
    SE:LM Division Headquarters Directors; Director, International; Director, Field Specialists; Industry Directors; Directors Field Operations
    SE:S Division Headquarters Directors; Director, TEC; Director, CAS; Director, Accounts Management; Accounts Management Field Directors; Director, Compliance; Compliance Area Directors; Director, Compliance Services; Directors reporting directly to the Director, Compliance Services; Director, Compliance Policy; Directors reporting directly to the Director, Compliance Policy.
    SE:T Director, Employee Plans; Director, EP Rulings and Agreements; Director, EP Examination; Director, Exempt Organizations; Director, EO Rulings and Agreements; Director, EO Examination; Director, Government Entities; Director, Customer Account Services
    SE:W&I Division Headquarters Directors; Directors of CARE, CAS, and Compliance; Field Directors for Submission Processing, Accounts Management, and Compliance Services; Director, Media & Publications; Director, SPEC; Director, Field Assistance; Directors, Field Assistance Areas; Director, Submission Processing; Director, Accounts Management; Director, Compliance Services

  4. Redelegation: Division Commissioners, Chiefs, and Directors (including the National Taxpayer Advocate), who report directly to the Commissioner or a Deputy Commissioner, and their Deputies may redelegate the authority delegated in the paragraph above. Such redelegations may only be made to SES officials and without authority for further redelegation.

  5. Sources of Authority: 18 USC 208(b)(1), IRC Section 7804, and Treasury Order 102-01.

  6. This Order supersedes Delegation Order No. 188 (Rev. 5). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: John Dalrymple, Deputy Commissioner for Operations Support

1.2.40.11  (08-20-2003)
Delegation Order 1-25 (formerly DO-229, Rev. 3)

  1. Termination of Collection Action against Federal Depositaries

  2. Authority: To compromise, suspend, or terminate collection action on debt claims against Federal depositaries for deposit credit of tax collections that amount to more than $1,500 but no more than $100,000, exclusive of interest and penalties, upon written recommendation of Chief Counsel or Chief Counsel’s designee, and to take appropriate action on such claims up to $1,500 without the recommendation of Chief Counsel. This authority only refers to claims of deposit credit due for tax collections presented by Submission Processing Centers to their respective Federal Depositaries, and does not apply to any claim where there is an indication of fraud or misrepresentation on the part of the debtor, nor does it apply to any other claims. Other orders delegate the authority to terminate collection on all other claims.

  3. Delegated to: Directors, Submission Processing, Wage and Investment, and Deputy Director, Submission Processing, Small Business/Self-Employed Division for their jurisdictions. Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 34-02.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 229 (Rev.3) effective April 9, 1999.

  7. Signed: Bob Wenzel, Deputy Commissioner for Services and Enforcement.

1.2.40.12  (04-07-2003)
Delegation Order 1-30 (formerly DO-95, Rev. 14)

  1. Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers

  2. Authority: To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than manager.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 95 (Rev. 14), effective April 3, 1991 as amended).

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.13  (04-07-2003)
Delegation Order 1-31 (New)

  1. Authorization and Approval of Tour Renewal Agreement Travel

  2. Authority: To make determinations and authorizations of tour renewal travel for employees assigned, appointed or transferred to a post of duty in Alaska or Hawaii under 5 USC 5728, 41 CFR Chapter 302, and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel and Deputy Division Counsel.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.14  (04-07-2003)
Delegation Order 1-32 (New)

  1. Emergency Transportation and Storage of Privately Owned Vehicles

  2. Authority: To authorize emergency transportation and storage of privately owned vehicles to/from an official station outside the continental United States under 5 USC 5726, 41 CFR Chapter 302, and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel or Deputy Division Counsel.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.15  (04-07-2003)
Delegation Order 1-33 (New)

  1. Travel for Emergency Purposes

  2. Authority: To authorize travel and transportation payment for emergency purposes under the Federal Travel Regulation and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than manager.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.16  (04-07-2003)
Delegation Order 1-34 (New)

  1. Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees

  2. Authority: To authorize payment of transportation and travel expenses for threatened law enforcement and investigative employees and members of their immediate families under circumstances and conditions covered by the Federal Travel Regulation and Service travel and relocation guidance.

  3. Delegated to: Chief, Criminal Investigation, Area Directors, Deputies, and Special Agents In Charge.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.17  (06-19-2008)
Delegation Order 1-35 (Rev. 1)

  1. Authority to Approve Use of Non-Contract Air Carriers

  2. Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified under the circumstances in IRM 1.32.1, Official IRS Travel Guide.

  3. Delegated to: IRS and Chief Counsel officials who are authorized to approve or disapprove travel authorizations and expenditures.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 41 CFR Chapter 301 and 5 U.S.C. 5707

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 1-35, effective April 7, 2003.

  7. Signed: Richard A. Spires, Deputy Commissioner for Operations Support

1.2.40.18  (04-07-2003)
Delegation Order 1-36 (New)

  1. Authority to Direct Official Travel by an Individual Employed Intermittently in the Government

  2. Authority: To direct official travel and approve travel vouchers for an expert or consultant who is paid on a daily when actually-employed basis and an individual serving without pay or at $1 per year under 5 USC 5703, under the circumstances and conditions described in the Federal Travel Regulation and Service travel and relocation guidance.

  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.

  4. Redelegation: This authority may be redelegated to a level no lower than Deputy Director, Assistant Director, Assistant Chief Counsel, Area Counsel, and Special Agent In Charge or Assistant Special Agent In Charge.

  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.19  (07-21-2003)
Delegation Order 1-37 (formerly DO-201)

  1. Authority to Certify Destruction of IRS Records for Court Purposes

    Note:

    This order reinstates and revises former Delegation Order 201 revoked March 18, 1997.

  2. Authority: With telephone verification, to certify that a particular accession of IRS records has been destroyed.

  3. Delegated to:

    • IRS Records Officer

    • AWSS Records Managers

  4. Redelgation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 301.7622-1

  6. To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified.

  7. Signed: John Dalrymple, Deputy Commissioner for Operations Support.

1.2.40.20  (09-20-2006)
Delegation Order No. 1-40 (Formerly Delegation Orders 192, Rev. 6 and 243, Rev. 1)

  1. Approval of Non-Emergency and Emergency Common Carrier Purchases Over $100

  2. Authority: To authorize cash purchases over $100 for common carrier transportation in non-emergency and emergency situations for IRS employees and invitational travelers.

  3. Delegated to: This authority is delegated to:

    • Commissioner, Large and Mid-Size Business Division

    • Commissioner, Small Business/Self –Employed Division

    • Commissioner, Tax Exempt and Government Entities Division

    • Commissioner, Wage and Investment Division

    • Chief, Agency-Wide Shared Services

    • Chief, Appeals

    • Chief, Communications and Liaison

    • Chief, Criminal Investigation

    • Chief, Equal Employment Opportunity and Diversity

    • Chief, Mission Assurance

    • Chief Financial Officer

    • Chief Human Capital Officer

    • Chief Information Officer

    • Deputy Associate Chief Counsel (Finance and Management)

    • Deputy Commissioner Large and Mid- Size Business Division

    • Deputy Commissioner Services and Enforcement

    • Deputy Commissioner Small Business/Self-Employed Division

    • Deputy Commissioner Wage and Investment Division

    • Deputy Commissioner Tax Exempt and Government Entities Division

    • Director, Office of Professional Responsibility

    • Director, Research, Analysis, and Statistics

    • National Taxpayer Advocate

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 41 CFR Chapter 301 and Treasury Directive 12-26.

  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order Number 192 and Delegation Order Number 243.

  7. Signed: John M. Dalrymple, Deputy Commissioner for Operations Support

1.2.40.21  (06-05-2008)
Delegation Order 1-43 (formerly DO 186, Rev. 3)

  1. Authority to Establish Travel and Relocation Regulations and Allowances

  2. Authority: To make regulations, standards, requirements, guidelines, and allowances for temporary duty and relocation travel incident to official business for the IRS.

  3. Delegated to: Associate Chief Financial Officer for Internal Financial Management and Director, Financial Management Policy and Business Analysis.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 41 CFR Chapter 301 and IRM 1.32.1, Official IRS Travel Guide

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 186 (Rev. 3).

  7. Signed: Richard A. Spires, Deputy Commissioner for Operations Support

1.2.40.22  (04-17-2008)
Delegation Order 1-44 (formally DO 187, Rev. 4)

  1. Investigative Imprest Funds

  2. Authority To:

    1. Determine the need for investigative imprest funds.

    2. Determine the location where the imprest funds are required.

    3. Request the designation of officers and employees to serve as imprest fund cashiers.

    4. Request the revocation of designated imprest fund cashiers.

    5. Request the amount of advance to be carried by each imprest fund cashier.

    Note:

    The imprest fund may be established for investigative purposes only.

  3. Delegated To: Deputy Director, Strategy (Criminal Investigation)

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order 101-02

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 187 (Rev. 4).

  7. Signed: Linda E. Stiff, Deputy Commissioner for Services and Enforcement

1.2.40.23  (11-14-2006)
Delegation Order 1-45 (formerly DO 207, Rev 3)

  1. Requests for Space and Occupancy Agreement

  2. Authority: To approve and sign REFM Requests for Space (REFM-81) and Occupancy Agreements

  3. Delegated to: Director, Real Estate and Facilities Management

  4. Redelegation: This authority may be redelegated not lower than the:

    1. Real Estate Management Analyst level

    2. Territory Manager level

  5. Sources of Authority: Treasury Department Order 150-10

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 207 (Rev 3).

  7. Signed: John M. Dalrymple, Deputy Commissioner for Operations Support

1.2.40.24  (08-29-1996)
Delegation Order 12 (Rev. 14)

  1. Designation of Acting Supervisory Officials

  2. Authority: To designate acting supervisory officials in the Internal Revenue Service.

  3. Delegated to: All supervisory officials.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: Treasury Order 102–01 and Chapter 250, Human Resources Directorate Manual (formerly the Treasury Personnel Management Manual).

  6. This order supersedes Delegation Order No. 12 (Rev. 13), effective June 20, 1994.

  7. Signed: Michael P. Dolan for Margaret M. Richardson, Commissioner

1.2.40.25