Recently Approved Commissioner Delegation Orders
Delegation Order 1-29 (Rev. 1) Interagency Reimbursement Agreements with State Department for On-Site Support of Overseas Offices of the Deputy Commissioner (International)
To enter into interagency reimbursement agreements with the Department of State. This only applies to agreements that are necessary for the proper support of overseas offices of the Deputy Commissioner (International)
Delegation Order 4-19 (Rev. 1) – Partnership Matters
This order supplements Delegation Order 8-3. To the extent that the authorities in this order may conflict with the authorities in Delegation Order 8-3, the authorities in this order control.
Delegation Order 4-34 (Rev. 1) – Gaming Tip Compliance Agreements
To sign Tip Rate Determination Agreements (TRDAs) or Gaming Industry Tip Compliance Agreements described in Revenue Procedure 2007-32 (or successor guidance); To revoke in writing an agreement addressed by this order.
Delegation Order 9-9 (Revoked) - Approve Criminal Investigation Access to Centralized Authorization File (CAF) Information
This delegation order is revoked, and replaced by Delegation Order 25-14, Centralized Authorization File Access.
Delegation Order 20-1 (Rev. 2) – Abatement of Interest
This order delegates authority regarding abatement of interest.
Delegation Order 25-2 (Rev. 1) – Authority to Execute Consents Fixing the Period of Limitations on Assessment
To sign agreements extending the period of limitations on assessments, 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 on assessment submitted in connection with an offer in compromise.
Delegation Order 25-13 - Enforcement of Report of Foreign Bank and Financial Accounts (FBAR) Requirements
Authorities relating to Enforcement of Report of Foreign Bank and Financial Accounts (FBAR) requirements.
Delegation Order 25-14 – Centralized Authorization File Access
To approve requests to obtain Centralized Authorization File (CAF) information not available on IDRS, including the CAF 77 report, for use in litigation or to comply with a court order; or in connection with a criminal investigation.
Delegation Order 25-17 – Authority to Decide Protests of Enrollment or Designation Denials Under Treasury Department Circular No. 230
To decide protests of denials of applications for enrollment as an enrolled agent or enrolled retirement plan agent or designation as a registered tax return preparer under 31 CFR part 10 (Circular 230).
Delegation Order 25-18 – Authority to Authorize Students at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs
To issue special appearance authorizations under section 10.7(d) of Circular 230 to students at LITCs or STCPs.
Delegation Order 30-6 (Revoked) – Abate Interest on Erroneous Refunds
This Delegation Order is revoked, and replaced by Delegation Order 20-1, Abatement of Interest.
