part1-49

1.2.49 
Delegation of Authorities for Communications, Liaison and Disclosure
Activities

1.2.49.1 
(03-22-2006)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and
    revised Delegation Orders and those that to date have not completed the clearance
    and approval process. Whether or not the numbers have changed, each Delegation
    Order is categorized by the process to which it belongs. Distribution of the
    IRM should be to all persons having a need for any of the Delegation Orders.
    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.

  2. Any Delegation Orders approved after this revision of IRM 1.2.49 can
    be found on the ReferenceNet web site under the Instructions to Staff tab
    at the top and then to “Recently Approved 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 1.2.49-1 for a listing
    of Delegation Orders by new number, old number and title.

    Note:

    If any Delegation
    Orders have been inadvertently omitted from this Section they are still considered
    official and in full force and effect. Please send any discrepancies found
    to spder@irs.gov.

1.2.49.2 
(06-15-2004)
Delegation Order 11–2 (formerly DO-156, Rev. 17)

  1. Authority to Permit Disclosure of Tax Information and
    to Permit Testimony or the Production of Documents

  2. Authority: To permit the disclosure of tax information
    and to permit testimony or the production of documents under the authority
    vested in the Commissioner of Internal Revenue and in the Chief Counsel, to
    act in matters officially before their respective functions.

    Note:

    The authority
    to disclose returns and/or return information under certain provisions of
    the IRC such as IRC 6103(h)(1), (h)(4) and (k)(6) is not delegated herein
    as the language of these provisions inherently permits officers and employees
    of the Internal Revenue Service and the Office of the Chief Counsel to disclose
    such information. The authority to disclose returns and return information
    under IRC 6103(k)(4) is also not delegated herein as Delegation Order 114
    (or successor order) governs these disclosures; in some cases, D.O. 114 authorities
    must be exercised by considering relevant IRC 6103 provisions other than IRC
    6103(k)(4). The authority to disclose returns and return information under
    IRC 6105 is also not delegated herein as Delegation Order 266 (or successor
    order) governs these disclosures; in some cases, D.O. 266 authorities must
    be exercised by considering relevant IRC 6103 provisions other than IRC 6105.
    The authority to disclose does not require that transmittal of the information
    be made by the approving officer. Assuming that the proper officer under this
    order has approved the disclosure, the transmittal can be made by such means
    and using such staff as are appropriate for the office involved. The term
    Deputy Commissioner as used in this delegation order only refers to the Deputy
    Commissioners, Services and Enforcement and Operations Support.

  3. Delegated to: Officers and employees identified
    in Exhibit 1.2.49-2. See Exhibit 1.2.49-2.

  4. Redelegation:Officers and employees to whom a
    specific redelegation is made in writing (or through official act) by a delegate
    under this order, provided the redelegation is permitted under
    Exhibit 1.2.49-2    .

  5. Sources of Authority: Treasury Order 150-10; Treasury
    Order 101-05; General Counsel Order No. 4; IRC § 6103.

  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 156 (Rev. 17) dated .

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

1.2.49.3 
(10-26-2005)
Delegation Order 11-5 (formerly DO-198, Rev. 5)

  1. Seal of the Office of the Internal Revenue Service and
    Certification to the Authenticity of Official Documents

  2. Authority: To affix the official seal of the Internal
    Revenue Service to any certificate, or attestation required to be made in
    authentication of originals and copies of books, records, papers, writings,
    and documents of the Internal Revenue Service in the custody of the Commissioner
    of Internal Revenue, for all purposes, including for purposes of 28 U.S.C.
    1733(b), Rule 44 of the Federal Rules of Civil Procedure, and Rule 27 of the
    Federal Rules of Criminal Procedure. This authority, which the Commissioner
    is delegating as the custodian of the agency’s records, does not extend
    to affixing the seal to material to be published in the Federal Register nor
    to certifying material in any case in which originals or copies of books,
    records, papers, writings, and documents of the Internal Revenue Service may
    be furnished to applicants only by the Commissioner pursuant to Executive
    Order, Treasury Decision, or the Statement of Procedural Rules.

  3. Delegated to: Division Commissioners; Chief, Appeals;
    Chief, Criminal Investigation; National Taxpayer Advocate; Directors and Chiefs
    who report directly to a Deputy Commissioner; Deputy Associate Chief Information
    Officer; Special Agents in Charge; Supervisory Investigative Analysts; Field
    Directors, Submission Processing; Directors, Compliance Campus Operations;
    Supervisory Internal Revenue Agent, Ogden Campus; SB/SE Technical Services
    Managers; SB/SE Insolvency Managers; Disclosure Officers; Senior Disclosure
    Specialists; and technical staff of the Chief, Disclosure assigned duties
    requiring the affixing of an official seal.

  4. Redelegation: This authority may be redelegated
    to supervisory personnel to the extent necessary within the exercise of their
    official duties and Disclosure Specialists.

  5. Sources of Authority: 26 CFR 301.7701-9; 26 CFR
    301.7514-1 and 26 CFR 301.7622-1; Treasury Directive (TD) 12-51, TD 73-04,
    and TD 80-05; and Treasury Order 150-10.

  6. 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. 198 (Rev. 5), dated September 7, 2001.

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

1.2.49.4 
(07-29-2002)
Delegation Order 89 (Rev. 10)

  1. Administrative Control of Documents and Material

  2. Authority: To administratively control information
    necessarily restricted for official purposes through approving the marking
    of the legend OFFICIAL USE ONLY on documents or materials, which require restriction
    to a lesser degree than those marked LIMITED OFFICIAL USE, but which may be
    made available only to authorized personnel.

  3. Delegated to: Assistant Deputy Commissioner; Deputy
    Division Commissioners; Deputy Chiefs (Agency-Wide Shared Services, Appeals,
    Communications and Liaison, and Criminal Investigation); Deputy National Taxpayer
    Advocate; Directors and Chiefs who report directly to the Deputy Commissioner
    or Assistant Deputy Commissioner; Directors who report to a Division Commissioner
    or Chief (or a Deputy Division Commissioner or Deputy Chief); Senior Counselor
    to the Commissioner, Deputy Commissioner for Modernization/Chief Information
    Officer; Directors and Chiefs that report directly to the Deputy Commissioner
    for Modernization/Chief Information Officer; Associate Chief Counsel; Division
    Counsel; Counsel to National Taxpayer Advocate; Directors, Appeals Operating
    Units; Field Directors (Submission Processing, Accounts Management, and Compliance
    Services); and Directors, Computing Centers.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To decontrol documents or materials
    controlled under this Delegation Order.

  6. Delegated to: An official authorizing the original
    control, a successor in that capacity, or a supervisory official of either.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authority: Treasury Directive 71-10.

  9. To the extent that the authority previously exercised consistent with
    this order may require ratification, it is hereby affirmed and ratified. Delegation
    Order No. 89 (Rev. 9), effective February 22, 1991, is superseded.

  10. Signed: Bob Wenzel, Deputy Commissioner

1.2.49.5 
(04-02-1997)
Delegation Order 161 (Rev. 5)

  1. Seal of the Department of the Treasury (Updated (10-02-2000)
    to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To affix the Seal of the Department
    of the Treasury in authentication of originals and copies of books, records,
    papers, writings, and documents of the Department for all purposes, including
    the purposes authorized by 28 U.S.C. 1733(b) and to
    maintain custody of the die of the Treasury Seal for the Internal Revenue
    Service.

  3. Delegated to: Director, FOIA.

    Note:

    This authority is also delegated to the Chief, Communications and Liaison.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 12-51.

  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 161 (Rev. 4), effective October 31, 1987.

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

1.2.49.6 
(04-12-1997)
Delegation Order 165 (Rev. 8)

  1. Responses to Administrative Appeals Filed Pursuant to
    the Freedom of Information Act (5 U.S.C. § 552) (Updated (10-02-2000)
    to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To respond to administrative appeals
    filed pursuant to the Freedom of Information Act (5 U.S.C. § 552).

  3. Delegated to: Through the Chief Counsel to Assistant
    Chief Counsel and Deputy Assistant Chief Counsel (Disclosure Litigation) and attorneys in the Office of the Associate Chief Counsel (Procedures
    and Administration) at grade GS-15 assigned to disclosure related matters
    .

    Note:

    This authority is also delegated to Chief
    and Deputy Chief Appeals, Director and Deputy Director Appeals, SB/SE and
    TE/GE Operating Units.

  4. Redelegation:This authority may be redelegated
    to Branch Chiefs, Special Assistant, Counsel to the Assistant Chief Counsel
    (Disclosure Litigation), and equivalent GM/GS-15 positions.

    Note:

    This authority may also be redelegated to Area Directors, Deputy Area Directors,
    Program Operations Managers and Team managers in the Appeals, SB/SE and TE/GE
    Operating Unit.

  5. Authority: To acknowledge receipt of administrative
    appeals filed pursuant to the Freedom of Information Act (5 U.S.C. §
    552) and to invoke mandatory extensions of time to respond to such administrative
    appeals.

  6. Delegated to: Through the Chief Counsel to Assistant
    Chief Counsel and Deputy Assistant Chief Counsel (Disclosure Litigation).

    Note:

    This authority is also delegated to the Chief and Deputy
    Chief Appeals, Director and Deputy Director, Appeals, SB/SE TE/GE Operating
    Unit.

  7. Redelegation: This authority may be redelegated
    to attorneys and paralegal specialists assigned to the Office of the Assistant
    Chief Counsel (Disclosure Litigation) involved in such matters,
    and to attorneys and para-legals in the Office of the Associate Chief Counsel
    (Procedures and Administration) assigned to disclosure related matters    .

    Note:

    This authority may also be redelegated to Appeals Area
    Directors, SB/SE and TE/GE Operating Units, Deputy Appeals Area Directors,
    SB/SE and TE/GE Operating Units, and Appeals Team Managers, SB/SE and TE/GE
    Operating Units.

  8. Source of Authority: 5 U.S.C. § 552(a)(6)(A)(ii).

  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. 165 (Rev. 7), effective December 4,
    1990.

  10. Signed: Michael P. Dolan, Deputy Commissioner

1.2.49.7 
(04-11-2001)
Delegation Order 266

  1. Authority to Permit Disclosure of Tax Convention Information

  2. Authority: (a) To disclose tax convention information
    not relating to a particular taxpayer if, after consultation with each other
    party to the tax convention, it is determined that such disclosure would not
    impair tax administration, except where the tax convention information relates
    to pending litigation; and (b) to disclose tax convention information described
    in (a) that relates to pending litigation with the concurrence of the Associate
    Chief Counsel (International) or Deputy Associate Chief Counsel (International).

  3. Delegated to: Director, International (LMSB) and
    Deputy Director, International (LMSB)

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 U.S.C. Section 6105;
    Treasury Order 150-10.

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

  7. Signed: Bob Wenzel, Deputy Commissioner

Exhibit 1.2.49-1 
(03-22-2006)
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
11–2 156 (Rev. 17) Authority to Permit Disclosure of Tax Information and to Permit Testimony
or the Production of Documents
11–5 198 (Rev. 5) Seal of the Office of the Internal Revenue Service and Certification
to the Authenticity of Official Documents
Not Assigned 89 (Rev. 10) Administrative Control of Documents and Material
Not Assigned 161 (Rev. 5) Seal of the Department of the Treasury
Not Assigned 165 (Rev. 8) Responses to Administrative Appeals Filed Pursuant to the Freedom of
Information Act (5 U.S.C. § 552)
Not Assigned 266 Authority to Permit Disclosure of Tax Convention Information

Exhibit 1.2.49-2 
(06-15-2004)
Delegation Order 11-2 (formerly DO 156 rev. 17) Reference Chart
*Accounting
Required

IRC or other Authority Subject Matter Delegated to Redelegation (requires a separate
document/act) May Be Made To 		Comments
6103(b) To determine whether disclosure
of standards for selection of returns for examinations, or data used for determining
such standards, will seriously impair assessment, collection, or enforcement
of tax laws 		Division Commissioners and Chief,
Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison;
Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National
Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate;
Disclosure Officers 		May be redelegated only for
the withholding of DIF scores and then may not be redelegated below 1) supervisors,
2) Disclosure Specialists remotely located from their managing Disclosure
Officer or 3) GLD HQ staff specifically assigned case processing responsibilities

  
6103(c) 1. Returns or return information
to designee of taxpayer 		IRS and Chief Counsel employees
to the extent necessary to perform their official duties 		May not be redelegated  
2. Withholding of tax returns/return
information to designee of taxpayer based on a determination of impairment

 IRS and Chief Counsel supervisors
to the extent necessary to perform their official duties 		May not be redelegated  
6103(d)* Returns or return information
to designated State tax officials pursuant to FedState Agreements on the Coordination
of Tax Administration entered into between the head of any State tax agency
and the Commissioner of Internal Revenue 		Division Commissioners and Chief,
Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison;
Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National
Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate;
Field Directors (Submission Processing, Accounts Management, and Compliance
Services); Directors, Computing Centers; GLD Directors; Disclosure Officers

 May not be redelegated below
Disclosure Specialists and supervisors (does not extend to authority to withhold
as that authority may not be redelegated) 		The authority to sign agreements
(e.g., memorandums of understanding) involving IRC 6103(d) disclosures, whether
or not there is a commitment of functional resources, must be signed by a
functional official delegated such authority. The delegation is a functional
delegation separate from this order. Since the authority to sign certain types
of agreements, whether or not there is a commitment of resources, is separate
from the authority to authorize disclosures, it is possible for an official
to have both authorities or only one. One or more officials who can execute
agreements, authorize functional disclosures, and commit resources must sign
agreements.
6103(e) 1. Returns to persons with material
interest and return information pursuant to IRC 6103(e)(7), IRC 6103(e)(8),
and IRC 6103(e)(9) 		IRS and Chief Counsel employees
to the extent necessary to perform their official duties 		May not be redelegated

Note:

returns
can only be disclosed pursuant to a written request

  2. Withholding of tax return
information under IRC 6103(e)(7) to persons with material interest based on
a determination of impairment 		IRS and Chief Counsel supervisors
to the extent necessary to perform their official duties 		May not be redelegated  
6103(f)* Returns and return information
to Congressional committees 		National Taxpayer Advocate;
Director, Legislative Affairs; Deputy Director, GLD 		May not be redelegated  
6103(g)(2)* 1. Return information to Executive
Office of the President or Federal Bureau of Investigation, on behalf of the
President, regarding appointments 		Division Commissioner, SB/SE

 May not be redelegated Request must be personally signed
by President
2. Return information to heads
of Federal agencies regarding appointments 		Deputy Director, GLD May not be redelegated below
GLD supervisors 		 
6103(h)(2) in conjunction with
6103(h)(3)(A) 		Returns and return information
to officers and employees of Department of Justice, including United States
Attorneys, for tax administration 		Division Commissioners and Chief,
Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison;
Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National
Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate;
Deputy Director, GLD 		May not be redelegated below
supervisors or Chief Counsel attorneys directly involved in such matters 		 
6103(h)(2) in conjunction with
6103(h)(3)(B)* 		Returns and return information
to designated officers and employees of Department of Justice, pursuant to
a written request from Attorney General, Deputy Attorney General, or an Assistant
Attorney General, in a matter involving tax administration 		Division Commissioners and Chief,
Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison;
Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National
Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate;
Deputy Director, GLD 		May not be redelegated  
6103(h)(4) Authority to determine that
disclosure of returns or return information would identify a confidential
informant or seriously impair civil or criminal tax investigation 		Division Commissioners and Chief,
Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison;
Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National
Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate;
GLD Area Managers 		May not be redelegated below
supervisors 		Authority to disclose is delegated
by statute (see preamble)
6103(h)(5)* Return information with respect
to address and status of an individual as a nonresident alien, citizen, or
resident of the United States of America to the Social Security Administration
or Railroad Retirement Board 		GLD Area Managers; Field Directors
(Submission Processing, Accounts Management, and Compliance Services) 		May not be redelegated  
6103(i)(1)* & (i)(5)* Returns and return information
for use in Federal nontax criminal investigations or to locate a fugitive,
pursuant to a an ex parte order of Federal District Court 		Director, Disclosure; Disclosure
Officers 		May only be redelegated to GLD
HQ staff specifically assigned IRC 6103(i) case processing responsibilities

 Includes authority to withhold
information if disclosure would seriously impair any civil or criminal tax
investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(i)(2)* Return information (other than
taxpayer return information) for use in Federal nontax criminal investigations

 Director, Disclosure; Disclosure
Officers 		May only be redelegated to GLD
HQ staff specifically assigned IRC 6103(i) case processing responsibilities

 Includes authority to withhold
information if disclosure would seriously impair any civil or criminal tax
investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(i)(3)(A)* Return information (other than
taxpayer return information) which may constitute evidence of a possible violation
of Federal criminal laws (not involving tax administration) to the head of
the appropriate Federal agency 		Director, Disclosure; Disclosure
Officers 		May only be redelegated to GLD
HQ staff specifically assigned IRC 6103(i) case processing responsibilities

 Includes authority to withhold
information if disclosure would seriously impair any civil or criminal tax
investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(i)(3)(B)(i)* Return information to apprise
Federal or state law enforcement agencies of emergency circumstances involving
imminent danger of death or physical injury to any individual 		IRS and Chief Counsel supervisors
to the extent necessary consistent with their official duties; Special Agents,
CI 		May only be redelegated to GLD
HQ staff specifically assigned IRC 6103(i) case processing responsibilities

 Includes disclosure of return
information to Secret Service when there is a threat or other imminent danger
of death or physical injury to the President or other government official
6103(i)(3)(B)(ii)* Return information to any Federal
law enforcement agency to apprise it of circumstances involving the imminent
flight of a person from Federal prosecution 		Disclosure Officers; Special
Agents in Charge, CI 		May only be redelegated to GLD
HQ staff specifically assigned IRC 6103(i) case processing responsibilities.

  
6103(i)(3)(C)* Return information (other than taxpayer return information)
that may be related to a terrorist incident, threat, or activity to the extent
necessary to apprise the head of the appropriate investigating/responding
Federal law enforcement agency. 		Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned
IRC 6103(i) case processing responsibilities 		Includes authority to withhold information if disclosure
would seriously impair any civil or criminal tax investigation or identify
a confidential informant, pursuant to IRC 6103(i)(6) – Taxpayer identity information
for this purpose is not considered taxpayer return information – provision
expired 12/31/03 but may be extended.
6103(i)(4) To notify Attorney General or
head of agency that certain returns and return information shall not be disclosed
in a proceeding 		Director, Disclosure; GLD Area
Managers 		May not be redelegated May determine, in accordance
with IRC 6103(i)(4)(C), that returns and taxpayer return information obtained
pursuant to IRC 6103(i)(1), (2), (3)(A) or (C), or (7) shall not be disclosed
in a proceeding under IRC 6103(i)(4)(A)(i) or (B) if such disclosure would
identify a confidential informant or seriously impair a civil or criminal
tax investigation
6103(i)(7)(A)* Return information (other than taxpayer return information)
upon written request by head or delegate of a Federal law enforcement agency
personally and directly engaged in the response or an investigation of any
terrorist incident, threat, or activity. 		Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned
IRC 6103(i) case processing responsibilities 		Includes authority to withhold information if disclosure
would seriously impair any civil or criminal tax investigation or identify
a confidential informant, pursuant to IRC 6103(i)(6) – See IRC 6103(i)(3)(C)
for disclosure of taxpayer identity information – provision expired
12/31/03 but may be extended
6103(i)(7)(B)* Return information (other than taxpayer return information)
upon written request by officer or employee of DOJ or Treasury who is appointed
by the President with the advice and consent of the Senate or who is the Director
of the U.S. Secret Service, if such individual is responsible for the collection
and analysis of intelligence and counterintelligence concerning any terrorist
incident, threat, or activity. 		Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned
IRC 6103(i) case processing responsibilities 		Includes authority to withhold information if disclosure
would seriously impair any civil or criminal tax investigation or identify
a confidential informant, pursuant to IRC 6103(i)(6) – Taxpayer identity information
for this purpose is not considered taxpayer return information – provision
expired 12/31/03 but may be extended
6103(i)(7)(C)* Returns and return information for use by Federal law enforcement
or intelligence agencies engaged in any investigation, response to, or analysis
of intelligence and counterintelligence information concerning any terrorist
incident, threat, or activity pursuant to an ex parte order of a Federal District
Court Judge or Magistrate 		Director, Disclosure; Disclosure Officers May only be redelegated to GLD HQ staff specifically assigned
IRC 6103(i) case processing responsibilities 		Includes authority to withhold information if disclosure
would seriously impair any civil or criminal tax investigation or identify
a confidential informant, pursuant to IRC 6103(i)(6) – provision expired
12/31/03 but may be extended
6103(i)(8)* To General Accounting Office
upon written request by Comptroller General 		Deputy Director, GLD; Director,
Legislative Affairs 		May not be redelegated Includes authority to withhold
information if disclosure would seriously impair any civil or criminal tax
investigation or identify a confidential informant, pursuant to IRC 6103(i)(6)
6103(j)* Statistical use by Bureau of
Census, Bureau of Economic Analysis, Department of Agriculture, Congressional
Budget Office, and Department of Treasury 		Director, Research, Analysis,
and Statistics 		May only be redelegated to Director,
SOI 		Upon written request, subject
to the conditions prescribed in IRC 6103(j) and its regulations
6103(k)(1) Disclosure of accepted offers-in-compromise

 SB/SE and W&I Area Managers;
Appeals Directors, Field Operations; National Taxpayer Advocate; Associate
Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; Disclosure
Officers 		May only be redelegated to IRS
and Chief Counsel employees to the extent necessary to perform their official
duties 		 
6103(k)(2) Disclosure of amount of outstanding
obligation secured by a lien, notice of which was filed pursuant to IRC 6323(f)

 SB/SE and W&I Area Managers;
Appeals Directors, Field Operations; National Taxpayer Advocate; Associate
Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate; SB/SE
Property Appraisal and Liquidation Specialists; Disclosure Officers 		May only be redelegated to IRS
and Chief Counsel employees to the extent necessary to perform their official
duties 		Subject to conditions prescribed
in IRC 6103(k)(2)
6103(k)(3)* To correct misstatement of fact

 Deputy Director, GLD; Director,
Communications Division 		May not be redelegated Designees may exercise authority
only at the request of the Commissioner and with the approval of the Joint
Committee on Taxation
6103(k)(4)* To competent authorities under tax conventions See Delegation Order 114 (or successor order) See Delegation Order 114 (or successor order) See Delegation Order 114 (or successor order)
6103(k)(5)* To agencies charged under state
or local law with regulating tax return preparers 		Disclosure Officers May not be redelegated Written request required – disclosure
limited to taxpayer identity information with respect to any income tax return
preparer and information as to whether or not any penalty has been assessed
against such preparer
6103(k)(7)* Disclosure of excise tax registration
information 		Excise tax program analysts
in HQ SB/SE responsible for web-based registration information 		May not be redelegated Subject to the conditions prescribed
in IRC 6103(k)(7)
6103(k)(8) To FMS for levies on government
payments 		SB/SE supervisors responsible
for collection matters 		May not be redelegated  
6103(k)(9) Disclosures to financial institutions
and others for IRC 6311 administration (to accept payments by commercially
accepted means) 		Division Commissioners May not be redelegated Disclosures are to be made pursuant
to agreements executed at the Division Commissioner level or higher
6103(l)(1)(A) To Social Security Administration
with respect to taxes imposed by IRC chapters 2, 21, and 24 		Division Commissioner, TE/GE;
Field Directors, Accounts Management; Disclosure Officers 		May not be redelegated below
supervisors 		Upon written request
6103(l)(1)(B) Disclosures to Social Security
Administration for administration of Section 1131 of the Social Security Act
(ERISA) 		Director, Employee Plans Division;
Deputy Director, GLD; Disclosure Officers 		May only be redelegated to supervisors,
Employee Plans Division 		Upon written request
6103(l)(1)(C) To Railroad Retirement Board
with respect to taxes imposed by IRC chapter 22 		Division Commissioner, TE/GE;
Deputy Director, GLD; SB/SE Area Managers; Field Directors, Submission Processing

 May not be redelegated below
Territory Managers 		Upon written request
6103(l)(2)* To DOL and PBGC for ERISA TE/GE Managers responsible for
ERISA matters; Disclosure Officers 		May not be redelegated below
supervisors 		 
6103(l)(3)* Heads of Federal agencies administering
Federal loan programs 		Director, Disclosure: Disclosure
Officers 		May not be redelegated Does not include authority to
enter into a contractual agreement. (See Delegation Order 100 (or successor
order) as revised)
6103(l)(4)* Disclosures in personnel/claimant
representative matters 		Division Commissioners and Chief,
Criminal Investigation; Chief, Appeals; Chief, Communications and Liaison;
Chief, EEO and Diversity; Director, Research, Analysis, and Statistics; National
Taxpayer Advocate; Directors and Chiefs who report directly to a Deputy Commissioner;
Associate Chief Counsel; Division Counsel; Counsel to National Taxpayer Advocate;
Disclosure Officers 		May not be redelegated below
1) supervisors at least one level above the supervisory level of the underlying
matter; 2) Chief Counsel attorneys directly involved in such matters; 3) Labor
Relations staff assigned to such matters; or 4) OPR staff assigned to claimant
representative matters 		Only IRC 6103(l)(4)(A) requires
an accounting; IRC 6103(l)(4)(B) does not require an accounting – all
disclosures related to proceedings affecting personnel rights of IRS employees
or former employees should be coordinated with appropriate Labors Relations
support – see Testimony Tables for disclosure authorizations in such
circumstances
6103(l)(5) Social Security Administration
— Combined Annual Wage Reporting 		Division Commissioners May not be redelegated  
6103(l)(6)(A)(i) and (ii)* Child Support — Types
I and II 		Deputy Director, GLD; Director,
MCC 		May not be redelegated below
supervisors 		Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(l)(7) Information Returns Master File
info rmation to Federal, State, and local agencies to administer certain welfare
programs 		Deputy Director, GLD; Director,
MCC 		May not be redelegated below
supervisors 		Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(l)(10) To agencies seeking IRC 6402
reductions (Debtor Master File) 		Division Commissioner, Wage
and Investment 		May not be redelegated below
supervisors 		Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(l)(12) To Social Security Administration
for verification of employment status 		Deputy Director, GLD; Director,
MCC 		May not be redelegated Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(l)(13) To Department of Education for
Income Contingent Loan Payment purposes 		Deputy Director, GLD; Director,
MCC 		May not be redelegated  
6103(l)(14) To United States Custom Service
with respect to taxes imposed by IRC chapters 1 and 6 		Division Commissioner, LMSB;
Deputy Director, GLD 		May not be redelegated below
supervisors 		Request must be in writing from
head of Customs revenue function (under Homeland Security legislation and
Treasury delegation, the Customs revenue function has been temporarily assigned
to DHS).
6103(l)(15) To officers and employees of
any Federal agency; any agency of a State or local government, or any agency
of the government of a foreign country with respect to reporting cash receipts
of more than $10,000 under IRC 6050l 		Deputy Director, GLD; Special
Agents in Charge, CI 		May not be redelegated Disclosure shall be made on
the same basis and subject to the same conditions as apply to disclosures
of reports filed under section 5313 of Title 31 U.S.C. Only agencies, which
have been approved by the Safeguards function of Mission Assurance, may receive
information.
6103(l)(17) To National Archives and Records
Administration for appraisal of records for destruction or retention 		IRS Records Officer May not be redelegated Upon written request
6103(l)(18) To health insurance providers for administration of the
Health Coverage Tax Credit 		Division Commissioner, Wage and Investment; Deputy Director,
GLD 		May not be redelegated below supervisors  
6103(l)(19)* To Health and Human Services for purposes of providing transitional
assistance under Medicare discount card program 		Deputy Director, GLD; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation
Order 100 (or successor order) and applicable Revenue Procedure or process
6103(l)(20)* To Social Security Administration to carry out Medicare
Part B premium subsidy adjustment 		Deputy Director, GLD; Director, MCC May not be redelegated below supervisors Contractual agreement entered into pursuant to Delegation
Order 100 (or successor order) and applicable Revenue Procedure or process
6103(m)(1) Publication of undelivered refund
check information 		Director, Communications Division

 May only be redelegated to Media
Relations Specialists 		 
6103(m)(2) Federal Claims – addresses Disclosure Officers; Director,
MCC 		May not be redelegated Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(m)(3) Occupational Safety and Health
Administration (OSHA) – addresses 		Deputy Director, GLD; Director,
MCC 		May not be redelegated Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(m)(4) Addresses to Department of Education
to locate and collect overpayment of grant or default on student loan 		Deputy Director, GLD; Director,
MCC 		May not be redelegated Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(m)(5) Student Loans — Health
and Human Services – Addresses 		Deputy Director, GLD; Director,
MCC 		May not be redelegated Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(m)(6) Health and Human Services Blood
Donor Locator Services – Addresses 		Disclosure Officers May not be redelegated  
6103(m)(7) SSA account statement – addresses

 Deputy Director, GLD; Director,
MCC 		May not be redelegated Contractual agreement entered
into pursuant to Delegation Order 100 (or successor order) and applicable
Revenue Procedure or process
6103(n) Authorize disclosure pursuant
to an IRC 6103(n) contract 		IRS and Chief Counsel employees
possessing procurement authority 		May not be redelegated  
Authorize disclosure by an IRC 6103(n) contractor under
Treas. Reg. §301.6103(n)-1(a) 		IRS and Chief Counsel employees possessing procurement authority;
IRS and Chief Counsel employees approving testimony (see Tables at end of
this Delegation Order) 		May not be redelegated  
6103(o)(1)* Disclosures of subtitle E tax
information to Federal agencies 		GLD Area Managers May not be redelegated  
6103(p)(2)* Authorization for other agencies
to make disclosures on behalf of IRS 		Deputy Director, GLD May not be redelegated below
GLD Director or GLD Area Managers 		 
6103(p)(4) Failure to satisfy safeguard
requirements/withhold disclosure 		GLD Directors; GLD Area Managers

 May not be redelegated  
4975(c)(2) Exemption from prohibited transaction
rules 		Division Commissioner, TE/GE

 May not be redelegated below
supervisors 		 
6105 Tax convention information See Delegation Order 266 (or successor order) See Delegation Order 266 (or successor order) See Delegation Order 266 (or successor order)
IRM 11.3.34 Nontax crimes All IRS & Chief Counsel
employees in emergency situations
All IRS & Chief Counsel supervisors
in nonemergency situations 		May not be redelegated Must not disclose tax return
information – disclosures are only permitted if the procedures in IRM
11.3.34 are followed
26 CFR 301.9000-1 Authorize testimony and production
of Service records in administrative or judicial proceedings in local, state,
and Federal courts by IRS and Chief Counsel employees 		See following Tables May not be redelegated See following Tables
Testimony Authorizations
Treas. Reg. § 301.9000-1
Table 1

U.S. Tax Court Proceedings

No testimony
authorization is required in a U.S. Tax Court case when testimony or production
of records is requested on behalf of the Commissioner.

Prepared By
Authorized/Denied By
Chief Counsel attorney. SB/SE

LMSB

W&I

TE/GE

Headquarters

 Area Counsel.

Area Counsel.

Area
Counsel.†

Area Counsel.

Associate Chief Counsel.

†Tax Court matters and testimony authorizations for W&I are handled
by SB/SE.
Table 2

Referred IRS Tax/Privacy Act/FOIA Matter Judicial
Proceedings (Non-Tax Court) IRS/Government (on behalf of IRS*) is a Party
and is Represented By DOJ (Tax Division or U.S. Attorney)

U.S. District
Court Refund, Collection, and Summons Litigation (SB/SE, LMSB, W&I, TE/GE)
U.S.
Bankruptcy Court Litigation (SB/SE)
U.S. Court of Federal Claims (SB/SE,
LMSB, W&I, TE/GE)
State Court Collection Litigation (SB/SE, LMSB, W&I,
TE/GE)
U.S. District Court Criminal Tax Prosecution (CC:CT)
U.S. District
Court Disclosure, Privacy Act, and FOIA Actions (CC:PA:DPL)

No testimony
authorization is required when testimony or production of records is requested
on behalf of the Government.

Prepared By
Authorized/Denied By
Chief Counsel attorney. SB/SE

LMSB

W&I

TE/GE

CT

Headquarters

 Area Counsel.

Area Counsel.

Area
Counsel.

Area Counsel.

Area Counsel.

Associate Chief
Counsel.

* TIGTA prosecutions/cases
are not IRS cases. See Tables 4 and 5 for authorizations for Service personnel/contractors
for such requests.
Referrals to DOJ based on the
investigatory authority granted to the Commissioner under Treasury Directives
15-41 (Bank Secrecy Act) and 15-42 (money laundering) and 31 C.F.R. §
103.56(g) (FBAR enforcement) fall under this Table.
Table 3

IRS Matters (General Legal Services)
Judicial
and Administrative Proceedings
IRS/Government (on behalf of IRS) is a Party
Personnel,
Labor Relations (Worker’s Compensation, Unemployment Compensation, EEO)
Procurement, Bivens, Federal Tort Claims Act, Matters Related to Informant
Claims

No testimony authorization
is required when testimony or production of records is requested on behalf
of the Government.

No testimony authorization is required when testimony
or production of records is requested:

1. under the rules of the relevant
judicial (or quasi-judicial administrative) forum;
2. by a party to a proceeding
(a) in which the Service is also a party (whether such party is aligned with
or adverse to the Government) or (b) where the Government is defending a Service
employee sued in his/her individual capacity;
3. provided the Associate
Chief Counsel (General Legal Services) or an attorney acting under that official
’s authority and representing the Service (if before a quasi-judicial
administrative forum) has actual knowledge of the request;
4. either (a)
no objection or motion for protective order is made by the Government with
respect to the testimony or document being requested or (b) such motion has
been made and overruled and no appeal has been, or is likely to be filed concerning
the dispostion on such motion; and
5. by a GLS attorney who so advises
the witness either orally or in writing.

Prepared By
Authorized/Denied By
GLS attorney. Deputy Associate
Chief Counsel (General Legal Services); Area Counsel (GLS) with concurrence
of Associate Chief Counsel (GLS) or Deputy Associate Chief Counsel (GLS).
Table 4

Non-IRS Matter
Judicial and Administrative
Proceedings
IRS/Government (on behalf of IRS) is Not a Party
Testimony
or the Production of Records is Sought From Any Employee, Any Function, Who
is Assigned to Headquarters

Prepared By
Authorized/Denied By
HQ GLD Caseworker.

Reviewed
by CC:PA:DPL.

Director, Disclosure.

(Under
urgent or other appropriate circumstances [e.g., based on the level of a testifying
executive, sensitivity of matter] may be authorized by the Chief, Communications
and Liaison, or by the Deputy Director, Governmental Liaison and Disclosure.)
Table 5

Non-IRS Matter
Judicial and Administrative
Proceedings
IRS/Government (on behalf of IRS) is Not a Party
Testimony
or the Production of Records is Sought From Any Employee, Any Function, Who
is Not Assigned to Headquarters

Prepared By
Authorized/Denied By
Field or Campus Disclosure Officer.

Reviewed
by liaison Area Counsel servicing the Disclosure Officer’s geographical
location (IRM 11.3.35.7(3)).

GLD Area Manager.

(Under
urgent or other appropriate circumstances [e.g., based on the level of a testifying
executive, sensitivity of matter] may be authorized by the Chief, Communications
and Liaison, or by the Deputy Director, Governmental Liaison and Disclosure.)
Table 6

Non-IRS Matter Involving Title 31, Bank Secrecy
Act, Information
Judicial and Administrative Proceedings
Federal/State/Local
Government is a Party

Expert testimony
is sought by a government party from an IRS employee relative to Bank Secrecy
Act Reports pursuant to Title 31, U.S.C., maintained by IRS at the Detroit
Computing Center.

Disclosures must conform to Bank Secrecy Act Dissemination
Guidelines or other official procedures and be approved by an official with
authority delegated under Delegation Order 143(or successor order).

(Table
2 controls if testimony is requested in a case referred by IRS to DOJ pursuant
to Treasury Directive 15-41.)

Prepared By
Authorized/Denied By
Criminal Investigation Representative,
Detroit Computing Center.

Reviewed by Area Counsel (IRM 11.3.35.7(3)).

 Director, Office
of Financial Crimes, Criminal Investigation.
Table 7

Privileges

Privilege Who Asserts Who May Waive
Attorney-Client Trial attorney. Trial attorney, after appropriate
coordination with the client.
Attorney Work Product Trial attorney. Trial attorney.
Deliberative Process (See 1
and 2 below)
Informants
Investigatory Files
Pledge of Confidentiality
Confidential
Report 		Trial attorney. Trial attorney, after appropriate
coordination with the client.
State Secret Commissioner.  
1. By memorandum
dated January 25, 2001, the White House issued guidance with respect to the
assertion of the Executive Privilege (for Presidential documents or information)
in judicial or congressional proceedings.
2. See Delegation
Order No. 220 (or successor order) for certain courts in which the claim of
the deliberative process privilege requires assertion of the privilege by
the Deputy Assistant Chief Counsel (Disclosure & Privacy Law).
Table 8

Any Matter Involving Requests by Congressional Committees

Testimony
or the Production of Records is Sought From Any Employee, Any Function, In
IRS or Chief Counsel

Prepared By Authorized/Denied By
Staff designated directly or indirectly by Commissioner, Legislative
Affairs, or HQ GLD Caseworker.

Reviewed by CC:PA:DPL.

Deputy Commissioner for Services and Enforcement

Deputy Commissioner
for Operations Support, for requests by Congressional committees involving
matters under the jurisdiction of the Deputy Commissioner for Operations Support

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
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