This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders. Each Delegation Order is categorized by the process to which it belongs. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.

This IRM will now only be available electronically. Visit http://publish.no.irs.gov/catlg.html for a pdf version or visit IRM Online at http://irm.web.irs.gov/

Any Delegation Orders approved after this revision of IRM 1.2.52 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/foia/content/0,,id=132732,00.html under the "Recently Approved Delegation Orders." tab. They will remain on the web until the next revision is made to this IRM.

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

Summonses, Oaths, Certifications, and Related Functions

Authority: To issue, serve and enforce summonses, to set the time and place for appearance, to take testimony under oath of the person summoned, to receive and examine data produced in compliance with the summons, and to perform other related duties described in Internal Revenue Code Sections 7609(f), (g) and (i)(2).

Delegated To: Area Directors and the following persons when the proper name(s) of the taxpayer(s) is(are) not identified because unknown or unidentifiable (hereinafter called a "John Doe" summons): Deputy Inspector General and Assistant Inspectors General (TIGTA), Deputy Commissioner (International), Director (International Compliance Strategy & Policy), Commissioners of Operating Divisions (SBSE, LB&I, W&I, TEGE), Chief, Criminal Investigation, Directors and Directors of Field Operations (SBSE, LB&I, W&I, CI), Directors (TEGE), Field Operation Managers and Area Managers in TE/GE (Federal, State and Local Governments (FSLG), Indian Tribal Governments), Territory Managers (LB&I and SBSE), Manager (International Programs) and Chief (National Background Investigation Center).

Redelegation: This authority may not be redelegated.

Authority: To issue summonses except "John Doe" summonses, and to perform other related functions as stated in Authority 1 (paragraph 2) of this Order.

Delegated to: Chief, National Background Investigation Center, Deputy Assistant Inspectors General (TIGTA), Director (Office of Investigations and Technology), Personnel Security Officers, Special Agents in Charge, Assistant Special Agents in Charge, Supervisory Special Agents, Special Agents, and Team Managers and Group Managers responsible for LB&I, SBSE, W&I, TEGE, and CI.

Redelegation: This authority may not be redelegated.

Authority: To issue summonses except "John Doe" summonses, and to perform other related functions as stated in Authority 1 (paragraph 2) of this Order except that on a summons to a third party witness, the issuing officer's manager, or any supervisory official above that level, has authorized the issuance of the summons in advance (evidenced by the supervisor's signature on the summons, or by a statement on the summons, signed by the issuing officer, that he or she had prior authorization to issue the summons and stating the name and title of the authorizing official and date of authorization).

Delegated to: Internal Revenue Agents; Federal, State and Local Government (FSLG) Specialists, Estate Tax Attorneys, Estate Tax Examiners, Revenue Service and Assistant Revenue Service Representatives, Tax Auditors, GS-9 Revenue Officers, Tax Law Specialists, Compliance Officers, GS-12 Tax Resolution Representatives and Property Appraisal Liquidation Specialists, and GS-9 Bankruptcy Specialists, except that the Bankruptcy Specialist may exercise this authority only with respect to a summons issued to determine a debtor’s potential liability for an unassessed Trust Fund Recovery Penalty.

Redelegation: This authority may not be redelegated.

Authority: To serve summonses whether issued personally or by another official.

Delegated to: Each of the officers/employees listed in the delegated portion for Authorities 1, 2 and 3 (paragraphs 2, 5 and 8) of this Order, Revenue Officers, Estate and Gift Tax Paralegals, G-7 Estate and Gift Tax Legal Assistants, GS-5 Tax Examiners (whose duties include contacting taxpayers in person), GS-5 Revenue Officer Aides, GS-501 Indian Tribal Governments (ITG) Specialists, Federal State and Local Government Specialists, GS-5 Investigative Analysts and Tax Fraud Investigative Aides, Special Agents (TIGTA), Personnel Security Officers and Property Appraisal Liquidation Specialists, and GS-5 Bankruptcy Specialists.

Redelegation: This authority may not be redelegated.

Authority: To designate any of the following officers/employees as the individual before whom a summoned person shall appear, and as the individual to take testimony under oath of the person summoned and to set the time and place of examination and to receive and examine data produced in compliance with the summons:

Delegated to: Each of the officers/employees listed in the delegation portion for Authorities 1, 2 and 3 (paragraphs 3, 6 and 9) of this Order and Deputy Directors.

Authority: To administer oaths and affirmations and to certify to those papers when necessary except that the authority to certify shall not apply to papers or documents whose certification is authorized by separate order or directive.

Delegated to: Each of the officers/employees listed in delegation portion for Authorities 1, 2, 3 and 5 (paragraphs 3, 6, 9, and 15) of this Order and those individuals designated to take testimony in Authority 5 (paragraph 14) of this order except that Tax Examiners and Tax Fraud Investigative Aides may not administer oaths or perform the other functions mentioned in this paragraph (although they may certify the method and manner of giving notice after serving summonses).

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR 301.7602-1(a) and (b), 301.7603-1, 301.7604-1, 301.7605-1(a), 301.7622-1, IRC 7609, Treasury Order 150-10.

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. 4 (Rev. 23).

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

Authority to Execute Agreements to Extend the Period of Limitations on Assessment or Collection and to Accept Form 900, Tax Collection Waiver

Authority: To sign agreements extending the period of limitations on assessment, except agreements to extend the period of limitations on the assessment of the Trust Fund Recovery Penalty or agreements to extend the period of limitations submitted in connection with an offer in compromise.

Delegated to:

Redelegation: This authority may not be redelegated.

Authority: To sign agreements extending the period of limitations on the assessment or collection of the Trust Fund Recovery Penalty.

Delegated to: GS 9 Revenue Officers; GS-9 Bankruptcy Specialists; GS-11 Revenue Officer Reviewers; GS-11 Revenue Agents with the responsibility for examination of employment tax returns; Appeals Team Managers, Appeals Team Case Leaders, Appeals Officers and Settlement Officers.

Redelegation: This authority may not be redelegated.

Authority: To approve Form 900, Tax Collection Waiver, to extend the statute of limitations for collection for additional periods of time consistent with Internal Revenue Manual procedures. This authority is limited to consents secured in conjunction with installment agreements.

Delegated to:

Redelegation: This authority may not be redelegated.

Authority: To accept the waiver of the statutory period of limitations on assessment in connection with an offer in compromise.

Delegated to:

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order 150–10; 26 USC 6229; 26 USC 6501(c)(4); 26 USC 6502(a)(2); 26 USC 6901(d); 26 CFR 301.6501(c)–1; 26 CFR 301.6502–1; 26 CFR 301.6901–1(d); and 26 CFR 301.7701–9.

To the extent that any action previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 42 (Rev. 28).

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

Proofs of Claim (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To sign proofs of claim and other documents asserting tax obligations (including taxes, penalties and interest) for payment in any proceeding under the Bankruptcy Act or Code and any receivership, corporate dissolution, decedent's estate case or an insolvency proceeding under state or Federal law.

Delegated to: GS–11 and above Technical Support employees, GS–9 and above bankruptcy specialists, GS–8 and above supervisors responsible for proof of claim preparation.

Redelegation: This authority may not be redelegated.

Sources of Authority: 26 CFR § 301.7701–9 and 26 CFR § 301.6871.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes order No. 51 (Rev. 8), effective November 8, 1995.

Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance Officer

Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

The authority granted to the Commissioner of Internal Revenue by 26 CFR 1.6081–1, 26 CFR 20.6081–1 and 26 CFR 301.7701–9 to grant extensions of time to file income and estate tax returns, is hereby delegated to the Assistant Commissioner (International), Deputy Assistant Commissioner (International), District Directors, Assistant District Directors, Service Center Directors and Assistant Service Center Directors, Director, Austin Compliance Center and Assistant Director, Austin Compliance Center.

The authority delegated herein for estate tax returns may be redelegated, but not below:

The authority delegated herein for income tax returns may be redelegated, but not below:

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 116 (Rev. 6), effective May 12, 1986, is superseded.

Signed: Charles H. Brennan, Deputy Commissioner (Operations)

Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority to :Initiate investigations of financial institutions other than banks and brokers or dealers in securities, as referenced in 31 CFR 103.46(a)(1) through (a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48).

Delegated to: Director, National Operations Division (Criminal Investigation) and Chiefs, Criminal Investigation.

Redelegation: This authority may not be redelegated.

Sources of Authority: 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c).

Authority to: Initiate investigations of banks and brokers or dealers in securities referenced in 31 CFR 103.46(a)(1) through 103.46(a)(6) for possible criminal violations of 31 CFR Part 103 (except 31 CFR 103.23 and 103.48).

Delegated to: Assistant Commissioner (Criminal Investigation).

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, Memorandum of Understanding approved September 6, 1985 and Clarification of Memorandum approved January 29, 1986, between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service, and 26 CFR 301.7701-9(c).

Authority to:

Delegated to: Director, Detroit Computing Center.

Redelegation: This authority may be redelegated by the Director, Detroit Computing Center, but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service approved September 6, 1985.

Authority to: Enforce the compliance aspects of 31 CFR 103.22(b), (c), (d), (e), and (f) regarding exemptions.

Delegated to: Assistant Commissioner (Examination).

Redelegation: This authority may be redelegated by the Assistant Commissioner (Examination)and/or SB/SE Director of Compliance, but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

Authority to: Assure compliance with the requirements of 31 CFR Part 103 by all banks not currently examined by Federal supervisory agencies for safety and soundness.

Delegated to: District Directors and the Assistant Commissioner (International).

Redelegation: This authority may be redelegated by the officials above (replaces "District Directors and the Assistant Commissioner (International)" , but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service approved September 6, 1985.

Authority to: Assure compliance with the requirements of 31 CFR Part 103 by those financial institutions not referenced in 31 CFR 103.46(a)(1) through (a)(6).

Delegated to: Assistant Commissioner (Examination) and Chiefs, Examination Division.

Redelegation: This authority may be redelegated by the above officials (replaces "the Assistant Commissioner (Examination) and Chiefs, Examination Division," ) but may not be further redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 31 CFR 103.46(a)(8) and 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

Authority to: Disseminate copies of the reports required by the Department of the Treasury regulations (31 CFR Part 103), issued to implement 31 U.S.C. 5319, subject to the Dissemination Policies and Guidelines for the Release of Information Reported under the Provisions of the Bank Secrecy Act issued by the Assistant Secretary of the Treasury (Enforcement).

Delegated to: Assistant Commissioner (Criminal Investigation); District Directors and Assistants; Special Assistant for Enforcement, Detroit Computing Center; Chiefs, Criminal Investigation Division; and Assistant Commissioner (International) as it relates to tax treaty partners or tax executive agreements.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Directive 15-41, Treasury Order 150-10, 26 CFR 301.7701-9(c), and the September 6, 1985 Memorandum of Understanding between the Assistant Secretary (Enforcement and Operations) and the Commissioner, Internal Revenue Service.

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

Signed: John M. Dalrymple, for Bob Wenzel, Chief Operations Officer

Cost of Complying With a Summons (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To obligate appropriated funds for payment of search costs, reproduction costs and transportation costs on connection with third party summonses.

Delegated to: Chief Inspector; Assistant Commissioner (International); Regional Commissioners; Assistant Commissioner.

Redelegation: This authority may be redelegated subject to constraints the officials deem appropriate. The Chief Inspector may redelegate to Assistant Regional Inspectors (Internal Security), Director, Office of Investigations, and Assistant Chief Inspector, Internal Security. The Regional Commissioners may redelegate to the District Directors. The Assistant Commissioner (International) and District Directors may further redelegate to subordinate employees subject to any constraints they may impose. The Assistant Commissioner (Criminal Investigation) may redelegate to Directors of Investigations.

Sources of Authority: Treasury Order 150-10, Comptroller General B-158810 (October 22, 1976) [56 Comp. Gen. 36(1976)] and (effective after February 28, 1977) IRC 7610, as enacted by the Tax Reform Act of 1976 (Public Law 94-455, Section 1205, 90 Stat. 1699, 1702 (as amended).

To the extent that the authority previously experienced consistent with this Order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 178 (Rev. 5), effective October 4, 1990.

Signed: James E. Donelson, Acting Chief Compliance Officer

Authority to Approve Awards Under IRC 7623(a)

Authority: To approve awards for information relating to violations of the Internal Revenue laws.

Delegated to: Director, Whistleblower Office.

Redelegation: This authority may not be redelegated.

Sources of Authority:IRC 7623(a); Treasury Order 150-10

To the extent that the authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified. Delegation Order 25-7, dated February 28, 2005, is obsolete as of July 1, 2008.

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

Formal Document Requests (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

Authority: To issue Formal Document Requests and to perform other related functions.

Delegated to: Special agents; revenue agents; revenue officers; tax auditors; tax law specialists; attorneys estate tax; estate tax examiners; tax examiners in the correspondence examination function; revenue representatives; office collection representatives; internal auditors and internal security inspectors; investigators (Internal Security); Internal Security assistants; revenue service representatives and assistant revenue service representatives.

Redelegation: This authority may not be redelegated.

Source(s) of Authority: 26 CFR 301.7602-1 and IRC 982.

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. 213 (Rev. 2) effective October 4, 1990.

Signed: John M. Dalrymple, Acting Chief Compliance Officer

Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters

Authority: To refer matters to and authorize commencement of actions by the Department of Justice in cases where the Internal Revenue Service has filed a Proof of Claim for less than $1 million or has not filed a Proof of claim in U.S. Bankruptcy Court:

Delegated to: Insolvency Managers (Small Business/Self-Employed), GS-11 Insolvency and Technical Services Advisors (Small Business/Self-Employed); GS- 9 Bankruptcy Specialists (Small Business/Self-Employed); and GS-11 Technical Services Reviewers (Small Business/Self-Employed).

Redelegation: This authority may not be redelegated.

Sources of Authority: General Counsel Order No. 4, CCDM (30)310, and 26 CFR 301.7701-9.

To the extent that any action previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 249 effective March 19, 1997.

Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

Payment of Claims for Damages and Attorneys’ Fees Resulting from Violations of the Automatic Stay and Discharge Injunctions of the Bankruptcy Code

Authority: To consider and make recommendations on claims for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws.

Delegated to: Chief, Local Insolvency Unit (Small Business/Self- Employed).

Redelegation: This authority may not be redelegated.

Authority: To approve, adjust, and pay claims of $1,000 or less for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws.

Delegated to: Small Business/Self-Employed Insolvency Area Managers and Operations Manager for Centralized Insolvency location.

Redelegation: This authority may not be redelegated.

Authority: To approve, adjust, and pay claims over $1,000 for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws. Any claim for more than $1,000 must be referred to Associate Area Counsel (Small Business/Self-Employed) for a legal opinion prior to its final disposition.

Delegated to: Small Business/Self-Employed Insolvency Territory Managers and Operations Manager for Centralized Insolvency location, except that the authority to approve, adjust and pay claims over $1,000, contrary to the legal opinion of Associate Area Counsel (Small Business/Self-Employed) is reserved for Insolvency Area Managers and Centralized Insolvency Operations Manager.

Redelegation: This authority may not be redelegated.

Authority: To reject any claim for money damages and attorneys’ fees caused by the Internal Revenue Service’s willful violation of sections 362 and 524 of the Bankruptcy Code (11 U.S.C.) in the administration and enforcement of the internal revenue laws. However, any rejected claim, regardless of dollar amount, must be referred to Associate Area Counsel (Small Business/Self-Employed) for a legal opinion prior to its final disposition.

Delegated to: Small Business/Self-Employed Insolvency Territory Managers and Centralized Insolvency Operations Manager; except that, only the Insolvency Area Manager or Centralized Insolvency Operations Manager may reject the claim if Associate Area Counsel (Small Business/Self-Employed) renders a legal opinion advising that the claim be approved.

Redelegation: This authority may not be redelegated.

Sources of Authority: 31 U.S.C. § 1304; 11 U.S.C. § 362, 11 U.S.C. § 524; IRC § 7433 and Treasury Order 150-10

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. 254 dated July 22, 1998.

Signed: Mark E. Matthews, Deputy Commissioner for Services and Enforcement

Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions

Authority: To determine the period during which taxpayers affected by a disaster or a terrorist or military action may receive relief from certain filing, paying, and other deadlines required by the Internal Revenue Code, Treasury regulations, and other IRS guidance. This period will be referred to as the "disaster relief period. " Unless otherwise noted in this order, the disaster relief period may not exceed 180 days from the date the disaster, or terrorist or military action occurred.

Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely filed any return of income tax, estate tax, gift tax, generation-skipping transfer tax, employment tax or excise tax (other than firearms tax, harbor maintenance tax, and alcohol and tobacco tax) or timely paid the tax due.

Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining the amount of interest, the failure-to-file penalty, or the failure-to-pay penalty due from a taxpayer affected by a Presidentially declared disaster or a terrorist or military action. The authority delegated under this section includes the authority to abate any amount of interest, the failure-to-file penalty, or the failure-to-pay penalty that may be assessed for the specified disaster relief period. The authority delegated under this section to determine the period to be disregarded in determining the amount of interest and penalty is limited to the disaster relief period.

Authority: To specify a period of time under IRC § 7508A that will be disregarded in determining whether a taxpayer affected by a Presidentially declared disaster or a terrorist or military action has timely:

Authority: To grant relief up to 180 days after the last day of a period to perform an act that is part of an IRC § 1031(a)(3) deferred like-kind exchange or a transaction authorized under Revenue Procedure 2000-37, 2000-2 C.B. 308, modified by Revenue Procedure 2004-51, 2004-33 I.R.B. 294.

Delegated to: Director, Stakeholder Liaison-Headquarters, Communications, Liaison & Disclosure, Small Business/Self-Employed Division.

Redelegation: These authorities may not be redelegated.

Source(s) of Authority: IRC § 7508A, Treasury Order 150-10..

To the extent authority previously exercised consistent with this delegation order may require ratification; it is hereby affirmed and ratified. This order supersedes Delegation Order 25-11 (Rev. 1).

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

Third Party Contact Jeopardy or Reprisal Determination

Authority: To determine for good cause shown that providing the taxpayer with general notice or notice of specific third party contacts would jeopardize collection of any tax or may involve reprisal against any person.

Delegated to: Deputy Tax Attaches; Industry/Field Specialists Directors; Deputy Commissioner, International; Field Operations Directors; Internal Revenue Agent/Field Specialists; Audit Accounting Aides; Internal Revenue Agents; Estate Tax Attorneys; Estate Tax Examiners; Examination Aides; Appeals Team Case Leaders; Appeals Officers; Settlement Officers; Tax Auditors, Revenue Officers; Tax Law Specialists; Tax Compliance Officers; Bankruptcy Specialists; GS-4 Tax Examiners; GS-5 Revenue Officer Aides; Senior Analysts in the Office of Tax Shelter Analysis; GS-5 Correspondence Examination Technicians; GS-5 ACS Collection Representatives; Tax Resolution Representatives; Indian Tribal Government Specialists; Federal, State and Local Government Specialists; and the Chief Counsel.

Redelegation: This authority may not be redelegated except to subordinates of the Chief Counsel by the Chief Counsel.

Sources of Authority: IRC § 7602(c)(3)(B)

To the extent that any action previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes delegation order 25-12.

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