1.2.2 Delegations of Authority
1.2.2.1 (11-16-2007)
Introduction to IRM 1.2.2
- This Internal Revenue Manual (IRM) section is an introduction to the new format for publishing delegations of authority.
- Since January 2004 as Delegation Orders are revised, they are renumbered to conform to the numbering of the IRM Parts and the processes to which they belong. For example, any delegation orders relating to Organization, Finance and Management activities are numbered DO-1-X; those relating to the Examining Process are numbered DO- 4-X. Delegation orders relating to each business process are published in 14 separate sections. They are as follows:
- 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.
- Since the 14 sections are specialized and much more manageable than the previous 280+ page IRM 1.2.2, issuing updates as delegation orders are created or revised are easier and supports the Service’s goal to have an accurate and current IRM.
- Each IRM section contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process.
- Exhibit 1.2.2-1 shows a listing of all of the delegation orders by the process to which they belong. They are listed by New Number, Old Number and Title. If the words “Not Assigned” appear under the New Number column, that means that the delegation order has not yet been revised but is still in effect. See Exhibit 1.2.2-1.
- Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority. Therefore, distribution of the IRM should be to all persons having a need for any of the Delegation Orders.
| New Number | Old Number | Title |
|---|---|---|
| Organization, Finance and Management - IRM 1.2.40 | ||
| 1-1 (Rev. 1) | 1-1 | Order of Succession and Designation to Act as Commissioner of Internal Revenue |
| 1-3 | 19 (Rev. 17) | Payment to Employees for Relocation Expenses |
| 1-4 | 23 (Rev. 15) | 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 |
| 1-5 | 25 (Rev.20) | Reimbursement for Actual Expenses |
| 1-7 | 47 (Rev. 18) | To Authorize Attendance at Meetings at Government Expense |
| 1-10 | 74 (Rev. 5) | Travel of Personnel Detailed to the Internal Revenue Service |
| 1–14 | 106 (Rev. 16) | Delegation of Procurement Authority |
| 1-21 | 188 (Rev. 5) | Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a) |
| 1-25 | 229 (Rev. 3) | Termination of Collection Action against Federal Depositaries |
| 1-30 | 94 (Rev. 14) | Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers |
| 1-31 | New | Authorization and Approval of Tour Renewal Agreement Travel |
| 1-32 | New | Emergency Transportation and Storage of Privately Owned Vehicles |
| 1-33 | New | Travel for Emergency Purposes |
| 1-34 | New | Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees |
| 1-35 | New | Authority to Use Non-contract Air Carriers |
| 1-36 | New | Authority to Direct Official Travel by an Individual Employed Intermittently in the Government |
| 1-37 | New | Authority to Certify Destruction of IRS Records for Court Purposes |
| 1–40 | 192 (Rev. 6) | Authority to Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500 |
| 243 (Rev. 1) | Approval of Non-Emergency Common Carrier Cash Purchases Over $100 | |
| 1–45 | 207 (Rev. 3) | Requests for Space and Occupancy Agreement |
| Not Assigned | 12 (Rev. 14) | Designation of Acting Supervisory Officials |
| Not Assigned | 193 (Rev. 6) | Authorization to Perform Functions of the Commissioner |
| Not Assigned | 28 (Rev. 11) | Designation of Officers and Employees as Authorized Certifying Officers |
| Not Assigned | 29 (Rev. 5) | Certification and Approval of Internal Revenue Collections |
| Not Assigned | 46 (Rev. 6) | Authority to Direct and Conduct IRS Records Management and Disposal |
| Not Assigned | 48 (Rev. 15) | Foreign Travel |
| Not Assigned | 50 (Rev. 2) | Withholding Compensation Due Personnel |
| Not Assigned | 76 (Rev. 4) | Signing Reports on Budget Status Required by Office of Management and Budget Circular No. A–34 |
| Not Assigned | 90 (Rev. 3) | Approval of Standard Form 1151, Nonexpenditure Transfer Authorization |
| Not Assigned | 100 (Rev. 11) | Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids |
| Not Assigned | 110 (Rev. 9) | Requests for Waivers of Claims Against Present or Former IRS Employees for Erroneous Payments of Pay and Allowances and Travel, Transportation, and Relocation Expenses and Allowances |
| Not Assigned | 111 (Rev. 13) | Agency Collection Action |
| Not Assigned | 115 (Rev. 10) | Audit and Settlement of Accountable Officer’s Accounts—Revenue Accounting |
| Not Assigned | 125 (Rev. 5) | Settlement of Accounts and Relief of Accountable Officers |
| Not Assigned | 133 (Rev. 8 ) | Authority to Perform Operating Functions Relating to Personnel Security |
| Not Assigned | 152 (Rev. 4) | Collections from Employees of the Internal Revenue Service |
| Not Assigned | 164 (Rev. 6) | Authority to Prescribe Identification Media |
| Not Assigned | 180 (Rev. 3) | Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request |
| Not Assigned | 185 (Rev. 1) | Authority to Provide Advice on Questionable Payments |
| Not Assigned | 186 (Rev. 3) | Authority to Establish Travel and Relocation Regulations and Allowances |
| Not Assigned | 187 (Rev. 4) | Determining Imprest Fund Requirements |
| Not Assigned | 188 (Rev. 5) | Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a) |
| Not Assigned | 189 (Rev. 6) | Authority to Authorize Travel Not at Government Expense |
| Not Assigned | 202 (Rev. 3) | Authority for Appointment of Custodian to Evaluate Foreign Gifts, Decorations and Unconditional (In-Kind) Gifts |
| Not Assigned | 208 (Rev. 6) | Delegation of Authority in the Performance of Commercial Activities |
| Not Assigned | 230 (Rev. 2) | Authority to Establish Depositary Accounts |
| Not Assigned | 234 (Rev. 1) | Delegation of Approval Authority for Revenue Procedures |
| Not Assigned | 235 (Rev. 1) | Administrative Settlement and Resolution of Irregularities in the Accounts of Accountable Officers Involving the Federal Tax Lien Revolving Fund |
| Not Assigned | 242 (Rev. 1) | Authority to Sign Apportionment Documents Required by Office of Management and Budget Circular No. A-34 |
| Not Assigned | 199 (Rev. 3) | Interagency Reimbursement Agreements with State Department for On-Site Support of Overseas Offices of the Assistant Commissioner (International) |
| New Number | Old Number | Title |
|---|---|---|
| Information Technology - IRM 1.2.41 | ||
| Not Assigned | 261 (Rev. 1) | Authority to Govern all Areas Related to Information Resources and Technology Management |
| Not Assigned | 221 (Rev. 3) | Authority To Grant Extensions and Waivers |
| Not Assigned | 69 (Revoked) | Designating Employees Who May Certify That Commercial Long-Distance Calls Were Necessary in the Interest of the Government |
| New Number | Old Number | Title |
|---|---|---|
| Submission Processing - IRM 1.2.42 | ||
| Not Assigned | 40 (Rev. 6) | Credits and Refunds |
| New Number | Old Number | Title |
|---|---|---|
| The Examining Process - IRM 1.2.43 | ||
| 4-8 | 77 (Rev. 28) | Authority to Issue Notices of Deficiency and/or Execute Agreements to Rescind Notices of Deficiency |
| 4-12 | 114 (Rev. 13) | Designation to Act as “Competent Authority” Under Tax Treaties and Tax Information Exchange Agreements |
| 4-18 | 154 (Rev. 10) | Reports of Refunds and Credits to the Joint Committee on Taxation |
| 4–19 | 209 (Rev. 4) | Delegation of Authority in Partnership and S Corporation Matters |
| 4-25 | 247 (Rev. 1) | Settlement Offers, Closing Agreements, and Settlement Agreements under Section 6224(c) in Cases with Technical Advisor (TA) Program Issues, Appeals Industry Specialization Program (ISP) Issues and Appeals Coordinated Issues (ACI) |
| 4-29 | 262 (Rev. 1) | Pre-filing Agreements for Large and Mid-Size Business Taxpayers |
| 4-33 | New | Authority to Sign Form 870-IS, Waiver of Collection Restrictions in Innocent Spouse Cases |
| 4-34 | New | Gaming Tip Compliance Agreements |
| 4-35 | New | Enforcement of Report of Foreign and Financial Accounts (FBAR) Requirements |
| 4-36 | 269 | Designation to Act as Competent or Taxation Authority Under Tax Coordination Agreements and Tax Implementation Agreements with the Possessions of the United States |
| Not Assigned | 8 (Rev. 11) | Agreements as to Liability for Personal Holding Company Tax |
| Not Assigned | 14 (Rev. 5) | Extension of Time for Filing Statement of Grounds |
| Not Assigned | 20 (Rev. 3) | Extension of Time to Pay Estate and Gift Taxes |
| Not Assigned | 21 (Rev. 2) | Extension of Time to File Returns and Pay Certain Excise Taxes |
| Not Assigned | 24 (Rev. 2) | Recordkeeping Requirement |
| Not Assigned | 35 (Rev. 15) | Agreements Treated as Determinations |
| Not Assigned | 56 (Rev. 1) | Gasoline and Lubricating Oil Bonds |
| Not Assigned | 57 (Rev. 9) | Notice of Additional Inspection of Books of Account |
| Not Assigned | 91 (Rev. 3) | Reimbursable Technical Tax Administration Assistance Agreements |
| Not Assigned | 93 (Rev. 10) | Aggregations |
| Not Assigned | 107 (Rev. 8 ) | Authority to Determine that Certain “Savings Institutions” do not intend to Avoid Taxes by Paying Dividends or Interest for Periods Representing More than 12 Months |
| Not Assigned | 130 (Rev. 3) | Authority to Execute and Terminate Average Weight Agreements |
| Not Assigned | 134 (Rev. 2) | Authority to Discharge an Executor From Personal Liability for Certain Income, Estate and Gift Taxes and to Issue Estate Tax Closing Letters |
| Not Assigned | 136 (Rev. 6) | Authority to Sign Agreements Under Revenue Procedure 74-6 With Respect to Exercise by Trustee of Administrative and Investment Powers |
| Not Assigned | 144 (Rev. 3) | Issuance of Transfer Certificates in Certain Estate Tax Cases |
| Not Assigned | 153 (Rev. 2) | Foreign Produced Crude Oil |
| Not Assigned | 181 (Rev. 1) | Authority to Designate Qualified General Assistance Programs |
| Not Assigned | 200 (Rev. 1) | Notice of the Existence of a Conflicting Claim to the Investment Tax Credit for a Film or Tape |
| Not Assigned | 210 (Rev. 1) | Certain Determinations With Respect to Abusive Tax Shelter Partnerships |
| Not Assigned | 219 (Rev. 4) | Jeopardy and Termination Assessments |
| Not Assigned | 223 (Rev. 1) | Certification under IRC Section 552(b) |
| Not Assigned | 224 (Rev. 1) | Consent to Revoke Elections Under IRC Section 897(i) |
| Not Assigned | 225 (Rev. 1) | Authority of Examination Managers and Supervisors GM-13 and GM-14 in Pre-1983 Non-TEFRA Tax Shelter Cases |
| Not Assigned | 236 (Rev. 3) | Settlement Offers and Closing Agreements in CEP Cases Where Appeals has Effected a Settlement |
| Not Assigned | 240 (Rev. 1) | Prudhoe Bay Facilities Future Dismantling Costs |
| Not Assigned | 244 (Rev. 1) | IRS Employees’ Returns Selected for Examination |
| Not Assigned | 245 (Rev. 1) | Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992 (”Agreement” ) |
| Not Assigned | 251 | Authority to Issue and Execute Notices of Determination Concerning Worker Classification Under Section 7436 |
| Not Assigned | 252 | Designated Inspection Sites |
| Not Assigned | 253 | Authorizing an Alternative Proof of Payment Pursuant to IRS Regulation at 26 C.F.R., § 41.6001-2(a) |
| Not Assigned | 260 | Authority to Sign Secured Employee Benefits Settlement Agreements |
| Not Assigned | 264 | Authority to Offer and Accept Settlement Offers and to Execute Closing Agreements Made under the Targeted Jobs Tax Credit Initiative |
| New Number | Old Number | Title |
|---|---|---|
| The Collecting Process - IRM 1.2.44 | ||
| 5-1 (Rev. 2) | To Accept, Reject or Acknowledge Withdrawals of Offers in Compromise | |
| 5-3 | 191 (Rev. 3) | Levy on Property in the Hands of a Third Party |
| 5-4 | 196 (Rev.4) | Federal Tax Lien Certificates |
| Not Assigned | 182 (Rev. 7) | Execute Returns |
| New Number | Old Number | Title |
|---|---|---|
| Human Resource Management - IRM 1.2.45 | ||
| 6-1 | (New) | Authority to Create and Abolish Positions |
| Not Assigned | 27 (Rev. 14) | Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service |
| Not Assigned | 39 (Rev. 19) | Tours of Duty |
| Not Assigned | 68 (Rev. 7) | Allowances and Differentials to Employees Serving in Foreign Areas |
| Not Assigned | 81 (Rev. 17) | Delegation of Authority in Various Personnel Matters |
| Not Assigned | 92 (Rev. 14) | Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training |
| Not Assigned | 102 (Rev. 9) | Delegation of Authority in Labor-Management Relations Matters |
| Not Assigned | 103 (Rev. 11) | Premium Pay for Administratively Uncontrollable Overtime |
| Not Assigned | 104 (Rev. 14) | Absence and Charges to Leave |
| Not Assigned | 105 (Rev. 10) | Authorization to Engage in Outside Employment, Business, and Other Activities |
| Not Assigned | 122 (Rev. 4) | Assignment of Personnel Under Intergovernmental Personnel Act |
| Not Assigned | 184 (Rev. 7) | Certification of Time and Attendance |
| Not Assigned | 255 | Overtime |
| Not Assigned | 256 | Leave Without Pay in Excess of One Year |
| Not Assigned | 257 | Carryover of Annual Leave |
| Not Assigned | 258 | Temporary Office Closures and Dismissals |
| New Number | Old Number | Title |
|---|---|---|
| Rulings and Agreements Process - IRM 1.2.46 | ||
| Not Assigned | 112 (Rev. 11) | Employee Plans Determination and Revocation Letters; Prohibited Transactions; Amendment of Employee Plans; and Examination Reports |
| Not Assigned | 112a | Issuance of Determination Letters relating to Employee Plans |
| Not Assigned | 112b | Issuance of Revocation Letters relating to Employee Plans |
| Not Assigned | 112c | Revocation of Exemption of Certain Governmental Plans or Church Plans that have engaged in Prohibited Transactions |
| Not Assigned | 112d | Amendment of Employee Plans after the Expiration of the Remedial Amendment Period |
| Not Assigned | 112e | Issuance of Examination Reports |
| Not Assigned | 113 (Rev. 14) | Authority to Issue Exempt Organization Determination Letters |
| Not Assigned | 137 (Rev. 3) | Church Tax Inquiries and Examinations |
| Not Assigned | 139 (Rev. 7) | Authority to Extend the Correction Period and the Allowable Distribution Period Relating to Private Foundation Matters |
| Not Assigned | 159 (Rev. 6) | Requests for Variance from Minimum Funding Standards or Waiver of Accumulated Funding Deficiency |
| Not Assigned | 166 (Rev. 4) | Prohibited Transactions Exemptions |
| Not Assigned | 172 (Rev. 5) | Waiver of Excise Taxes Imposed Under Section 4971 of the Internal Revenue Code |
| Not Assigned | 174 (Rev. 4) | Retroactive Plan Amendments |
| Not Assigned | 175 (Rev. 4) | Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability |
| Not Assigned | 176 (Rev. 4) | Extension of Amortization Period of Plans |
| Not Assigned | 237 (Rev. 2) | Abatement of Qualified First Tier Chapter 42 Taxes |
| Not Assigned | 241 (Rev. 2) | Voluntary Compliance Resolution Program and Similar Programs |
| Not Assigned | 248 (Rev. 1) | Authority of Examination, EP/EO and International Group Managers to Accept Classification Settlement Program (CSP) Offers and to Execute the Pro Forma Closing Agreements on CSP issues |
| New Number | Old Number | Title |
|---|---|---|
| Appeals Process - IRM 1.2.47 | ||
| 8-5 | New | Authority to Decide Appeals of Participation Denial and Sanctions in the Internal Revenue Service e-file Program |
| Not Assigned | 60 (Rev. 7) | Appeals Functions. Settlement of Cases Docketed in the United States Tax Court |
| Not Assigned | 66 (Rev. 15) | Authority of Appeals in Protested and Tax Court Cases |
| Not Assigned | 97 (Rev. 34) | Closing Agreements Concerning Internal Revenue Tax Liability |
| Not Assigned | 160 (Rev. 6) | Authority of Appeals in Termination Assessments of Income Tax and Jeopardy Assessments |
| Not Assigned | 171 (Rev. 2) | Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532 |
| Not Assigned | 179 (Rev. 2) | Coordination of Certain Issues Before Approval of Settlement or Other Disposition in Appeals |
| Not Assigned | 231 (Rev. 4) | Abate Interest on Erroneous Refunds |
| New Number | Old Number | Title |
|---|---|---|
| Criminal Investigation Activities - IRM 1.2.48 | ||
| 9-1 | 157 (Rev. 7) | Seizure and Forfeiture of Personal Property |
| 9–2 | 158 (Rev. 2) | Authority to Initiate Investigations and to Seize and Forfeit Property under the Money Laundering Control Act of 1986 and the Bank Secrecy Act |
| 9-3 | 169 (Rev. 1) | Immunity Orders |
| 9-4 | 205 (Rev. 8 ) | Consensual Monitoring of Wire and Oral Communications |
| 9-5 | 222 (Rev. 5) | Pen Registers, Trap-and-Trace Devices, Mobile Tracking Devices, and Stored Electronic Communications |
| 9-6 | 206 (Rev. 1) and 263 (Rev. 2) | Criminal Referral Authority |
| 9-7 | 265 | Certifying Travel of Internal Revenue Service Employees under §162(a) of the Internal Revenue Code of 1986, as amended. |
| 9-8 | (New) | Authority to Approve Certain Travel and Related Expenses for Personnel Permanently Assigned Outside the United States |
| 9-9 | (New) | Approve Criminal Investigation access to Centralized Authorization File (CAF) information |
| Not Assigned | 16 (Rev. 16) | Authorization to Approve Confidential Expenditures |
| Not Assigned | 17 (Rev. 4) | Authorization to Approve Confidential Expenditures for Money Laundering Investigations |
| New Number | Old Number | Title |
|---|---|---|
| Communications, Liaison and Disclosure Activities - IRM 1.2.49 | ||
| 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 |
| New Number | Old Number | Title |
|---|---|---|
| Taxpayer Advocate Activities - IRM 1.2.50 | ||
| 13-1 | 232 (Rev. 4) | Authority to Issue, Modify or Rescind Taxpayer Assistance Orders |
| 13-2 | 233 (Rev. 1) | Authority of the National Taxpayer Advocate to Approve Replacement Checks, to Substantiate Credits, and to Abate Penalties |
| 13-3 | 250 (Rev. 1) | Authority to Issue Taxpayer Advocate Directives |
| Not Assigned | 267 | Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions |
| New Number | Old Number | Title |
|---|---|---|
| Penalties and Interest Activities - IRM 1.2.51 | ||
| Not Assigned | 228 | Penalties and Interest Activities |
| New Number | Old Number | Title |
|---|---|---|
| Special Topic Activities - IRM 1.2.52 | ||
| 25–7 | 204 (Rev. 3) | Rewards for Informant Information |
| 25–9 | 249 | Authority to Refer Matters to and Authorize Commencement of Actions by the Department of Justice in Certain Bankruptcy Matters |
| 25–10 | 254 | Payment of Claims for Damages and Attorneys’ Fees Resulting from Violations of the Automatic Stay and Discharge Injunctions of the Bankruptcy Code |
| 25-11 (Rev. 1) | Granting Relief to Taxpayers Affected by Disasters or Terrorist or Military Actions | |
| 25-12 | 259 | Third Party Contact Jeopardy or Reprisal Determination |
| Not Assigned | 4 (Rev. 23) | Summonses, Oaths, Certifications, and Related Functions |
| Not Assigned | 42 (Rev. 28) | Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection Under Provisions of the 1939, 1954, and 1986 Internal Revenue Codes |
| Not Assigned | 51 (Rev. 9) | Proofs of Claim |
| Not Assigned | 116 (Rev. 7) | Delegation of Authority to Grant Extensions of Time to File Income and Estate Tax Returns |
| Not Assigned | 143 (Rev. 6) | Authority to Perform Certain Functions to Enforce 31 CFR 103 (Bank Secrecy Act Regulations) |
| Not Assigned | 178 (Rev. 6) | Cost of Complying With a Summons |
| Not Assigned | 213 (Rev. 3) | Formal Document Requests |
| New Number | Old Number | Title |
|---|---|---|
| Chief Counsel Activities - IRM 1.2.53 | ||
| 30-2 | 155 (Rev. 4) | Recommendation Letters to the Department of Justice Concerning Settlement Offers Covering Persons or Periods Not in Suit |
| Not Assigned | 96 (Rev. 13) | Application of Rulings without Retroactive Effect |
| Not Assigned | 183 (Rev. 8 ) | Extension of Time for Making Certain Elections |
| Not Assigned | 190 (Rev. 4) | Transfer of Technical Functions to the Office of Chief Counsel |
| Not Assigned | 220 (Rev. 3) | Claims of Executive Privilege in Federal Courts |