1.2.40 Delegation of Authorities for Organization, Finance and Management Activities

1.2.40.1 (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 which relate to Organization, Finance and Management activities. 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 1.2.40 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 1.2.40-1 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.

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

  1. Order of Succession and Designation to Act as Commissioner of Internal Revenue
  2. Authority:To serve as the Commissioner’s first assistant pursuant to 5 USC 3345 - 3349 and 31 C.F.R. Part 18.
  3. Delegated to: Deputy Commissioner for Services and Enforcement.
  4. Redelegation: This authority may not be redelegated.
  5. Authority: To perform the functions of the Commissioner of Internal Revenue when the Commissioner, first assistant, or other acting officer designated by the President is unable to perform the functions and duties of the Commissioner’s office in the event of an enemy attack on the United States, disability, absence from the main Treasury relocation Site, or vacancy in office, to insure the continuity of the functions of that office.
  6. Delegated to: The following officials in the specific sequence listed.
    1. Deputy Commissioner for Operations Support
    2. Commissioner, Wage and Investment Division
    3. Commissioner, Small Business/Self-Employed Division
    4. Chief Information Officer
    5. Commissioner, Large and Mid-Size Business Division
    6. Chief, Agency-Wide Shared Services
    7. Commissioner, Tax Exempt/Government Entities Division
    8. Chief, Criminal Investigation
    9. Chief, Mission Assurance
    10. Chief Financial Officer
    11. Chief Human Capital Officer
    12. Chief, Appeals
    13. Chief, Communications and Liaison
  7. In the absence of all of these officials, the following officials are delegated this authority in the specific sequence listed.
    1. Deputy Commissioner, Wage and Investment Division
    2. Deputy Commissioner, Small Business/Self-Employed Division
  8. Redelegation: This authority may not be redelegated.
  9. Sources of Authority: Treasury Order 150-10, Treasury Order 150-25, 5 U.S.C. 3345 - 3349 and 31 C.F.R. Part 18.
  10. This Order supersedes Delegation Order 1–1, effective June 12, 2003.
  11. Signed: Mark W. Everson, Commissioner of Internal Revenue.

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

  1. Payment to Employees for Relocation Expenses
  2. Authority: To authorize or approve allowable expenses for transfers and appointment to a new official station under 5 USC Chapter 57, Subchapter II, 41 CFR Chapter 302, and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies and the Director, Policy and Procedures.
  4. Redelegation: Redelegation is authorized to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel, Deputy Division Counsel, and Special Agent In Charge or Assistant Special Agent In Charge.
  5. Source of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 19 (Rev.17), effective April 3, 1991 (as amended).
  7. Signed: Bob Wenzel, Acting Commissioner

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

  1. Settlement of Tort Claims, Claims under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damage to or Loss of Personal Property Incident to Service
  2. Authority:
    1. To consider, ascertain, adjust, determine, compromise, settle, and pay or transmit for payment claims for money damages for injury or loss of property or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Internal Revenue Service pursuant to 28 U.S.C. § 2672 (Federal Tort Claims Act).
    2. To consider, ascertain, adjust, and determine claims under 31 U.S.C. § 3723 (Small Claims Act), except those claims set forth in the authorities below.
    3. To settle and pay claims made by an employee of the Internal Revenue Service for damage to or loss of personal property incident to his/her service pursuant to 31 U.S.C. § 3721 (Military Personnel and Civilian Employees’ Claims Act).
  3. Delegated to: IRS Claims Manager.
  4. Authority:To consider, ascertain, adjust, and determine under 31 U.S.C. § 3723 claims for reimbursement of bank charges arising out of erroneous Service levies.
  5. Delegated to: Chief Financial Officer. For matters under their responsibility, second level supervisors graded GS-13 or above in all Operating Divisions and the Taxpayer Advocate Service.
  6. Authority: To consider, ascertain, adjust, and determine under 31 U.S.C. § 3723 claims for bank charges for stopping payment on a check, which the Service lost or misplaced and requested the taxpayer to replace.
  7. Delegated to: Chief Financial Officer. For matters under their responsibility, first level supervisors graded GS-10 or above in all Operating Divisions and the Taxpayer Advocate Service.
  8. Redelegation: These authorities may not be redelegated.
  9. Sources of Authority: 31 C.F.R. Part 3, Treasury Order 101–15.
  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 23 (Rev. 15) (as amended).
  11. Signed: John Dalrymple, Deputy Commissioner for Operations and Support

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

  1. Reimbursement for Actual Expenses
  2. Authority: To authorize reimbursement for subsistence on an actual expense basis under circumstances and conditions permitted by the Federal Travel Regulation and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than manager.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 25 (Rev. 20), effective April 3, 1991 (as amended).
  7. Signed: Bob Wenzel, Acting Commissioner

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

  1. To Authorize Attendance at Meetings at Government Expense
  2. Authority:
    1. To authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal, or international organizations; Congress; and law enforcement or other groups; and
    2. to authorize or approve attendance of employees at meetings held by employee groups, organizations, or associations.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than manager.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 47 (Rev.18), effective April 3, 1991 (as amended).
  7. Signed: Bob Wenzel, Acting Commissioner

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

  1. Travel of Personnel Detailed to the Internal Revenue Service
  2. Authority: To authorize employees from other bureaus, the Departmental offices, or other Government agencies to travel at the expense of IRS.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than Deputy Director, Assistant Director, Deputy Associate Chief Counsel, Deputy Division Counsel, and Special Agent In Charge, or Assistant Special Agent In Charge.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 74 (Rev.5), effective May 25, 1988 (as amended).
  7. Signed: Bob Wenzel, Acting Commissioner

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

  1. Delegation of Procurement Authority
  2. Authority: To enter into, make determinations and decisions, and take other actions with respect to purchases, contracts, leases, and other contractual procurement transactions; designate persons qualified in procurement matters as contracting officers; establish clear lines of contracting authority; maintain high qualification standards for procurement personnel; and perform all other delegated functions described in Treasury Directive 12–11.
  3. Delegated to: Director, Procurement
  4. Redelegation: This authority may be redelegated to officers and employees of the IRS, except that the authority of Treasury Directive 12–11, paragraphs 1.a.(2) and 1.a.(3) may be redelegated only to personnel meeting the requisite qualification standards to serve as Contracting Officers for the United States for the type and complexity of procurement actions specified.
  5. Sources of Authority: Treasury Directive 12–11, Procurement Authority, and Treasury Directive 76-02, Use of Procurement Authority.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 106 (Rev. 16).
  7. Signed: Linda E. Stiff for Mark W. Everson, Commissioner of Internal Revenue

1.2.40.9 (10-02-2003)
Delegation Order 1-21 (formerly DO-188, Rev. 5)

  1. Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 U.S.C. Subsection 208(a)
  2. Authority: To make written determinations under 18 U.S.C. subsection 208(b)(1) that the financial interest of an employee is not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such employee if the employee participates personally and substantially in a matter in which the employee has a financial interest. Such determinations may be made only with the coordination and affirmative legal opinion of the Deputy Ethics Official or delegate, who is responsible for assuring compliance with the waiver procedures at 5 C.F.R. Part 2640 (Subpart C).
  3. Delegated To: Division Commissioners, Chiefs, and Directors (and their Deputies), including the National Taxpayer Advocate, who report directly to the Commissioner or a Deputy Commissioner, for employees under their supervision and control. Unless prohibited by these officials in writing, or subject to such restrictions as they state in writing, this authority is also delegated to the officials listed in the chart below (for employees under their supervision and control).
    AP Appeals Directors
    CL Privacy Advocate and Directors, Offices of: Communications; Governmental Liaison and Disclosure; National Public Liaison; and Legislative Affairs.
    EEO No additional delegates. Approval authority may be exercised by the Deputy Chief, Equal Employment Opportunity and Diversity
    RAS No additional delegates. Approval authority to be exercised by the Director, Office of Research, Analysis and Statistics
    TA Taxpayer Advocate Service Directors
    OS:A No additional delegates. Approval authority to be exercised by Deputy Chief, AWSS.
    OS:CFO No additional delegates. Approval authority may be exercised by Deputy CFO.
    OS:HC No additional delegates. Approval authority may be exercised by Deputy CHCO.
    OS:CIO Chief, Information Technology Services and Directors reporting directly to that official; Associate and Deputy Associate Commissioners, Business Systems Modernization; Chief, Security Services; and SES officials within the Office of the Chief Information Officer.
    OS:MA No additional delegates. Approval authority may be exercised by the Chief, Mission Assurance or his or her Deputy.
    SE:OTAC No additional delegates. Approval authority may be exercised by the Deputy Director, Tax Administration Coordination.
    SE:OPR No additional delegates. Approval authority may be exercised by the Deputy Director, Office of Professional Responsibility.
    SE:CI Director, Strategy; Director, Operations Policy & Support; Area Directors; Director, Refund Crimes
    SE:LM Division Headquarters Directors; Director, International; Director, Field Specialists; Industry Directors; Directors Field Operations
    SE:S Division Headquarters Directors; Director, TEC; Director, CAS; Director, Accounts Management; Accounts Management Field Directors; Director, Compliance; Compliance Area Directors; Director, Compliance Services; Directors reporting directly to the Director, Compliance Services; Director, Compliance Policy; Directors reporting directly to the Director, Compliance Policy.
    SE:T Director, Employee Plans; Director, EP Rulings and Agreements; Director, EP Examination; Director, Exempt Organizations; Director, EO Rulings and Agreements; Director, EO Examination; Director, Government Entities; Director, Customer Account Services
    SE:W&I Division Headquarters Directors; Directors of CARE, CAS, and Compliance; Field Directors for Submission Processing, Accounts Management, and Compliance Services; Director, Media & Publications; Director, SPEC; Director, Field Assistance; Directors, Field Assistance Areas; Director, Submission Processing; Director, Accounts Management; Director, Compliance Services
  4. Redelegation: Division Commissioners, Chiefs, and Directors (including the National Taxpayer Advocate), who report directly to the Commissioner or a Deputy Commissioner, and their Deputies may redelegate the authority delegated in the paragraph above. Such redelegations may only be made to SES officials and without authority for further redelegation.
  5. Sources of Authority: 18 USC 208(b)(1), IRC Section 7804, and Treasury Order 102-01.
  6. This Order supersedes Delegation Order No. 188 (Rev. 5). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
  7. Signed: John Dalrymple, Deputy Commissioner for Operations Support

1.2.40.10 (08-20-2003)
Delegation Order 1-25 (formerly DO-229, Rev. 3)

  1. Termination of Collection Action against Federal Depositaries
  2. Authority: To compromise, suspend, or terminate collection action on debt claims against Federal depositaries for deposit credit of tax collections that amount to more than $1,500 but no more than $100,000, exclusive of interest and penalties, upon written recommendation of Chief Counsel or Chief Counsel’s designee, and to take appropriate action on such claims up to $1,500 without the recommendation of Chief Counsel. This authority only refers to claims of deposit credit due for tax collections presented by Submission Processing Centers to their respective Federal Depositaries, and does not apply to any claim where there is an indication of fraud or misrepresentation on the part of the debtor, nor does it apply to any other claims. Other orders delegate the authority to terminate collection on all other claims.
  3. Delegated to: Directors, Submission Processing, Wage and Investment, and Deputy Director, Submission Processing, Small Business/Self-Employed Division for their jurisdictions. Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior.
  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority: Treasury Directive 34-02.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 229 (Rev.3) effective April 9, 1999.
  7. Signed: Bob Wenzel, Deputy Commissioner for Services and Enforcement.

1.2.40.11 (04-07-2003)
Delegation Order 1-30 (formerly DO-95, Rev. 14)

  1. Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers
  2. Authority: To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than manager.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 95 (Rev. 14), effective April 3, 1991 as amended).
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.12 (04-07-2003)
Delegation Order 1-31 (New)

  1. Authorization and Approval of Tour Renewal Agreement Travel
  2. Authority: To make determinations and authorizations of tour renewal travel for employees assigned, appointed or transferred to a post of duty in Alaska or Hawaii under 5 USC 5728, 41 CFR Chapter 302, and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel and Deputy Division Counsel.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.13 (04-07-2003)
Delegation Order 1-32 (New)

  1. Emergency Transportation and Storage of Privately Owned Vehicles
  2. Authority: To authorize emergency transportation and storage of privately owned vehicles to/from an official station outside the continental United States under 5 USC 5726, 41 CFR Chapter 302, and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than Assistant Director, Deputy Director, Deputy Associate Chief Counsel or Deputy Division Counsel.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed and ratified.
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.14 (04-07-2003)
Delegation Order 1-33 (New)

  1. Travel for Emergency Purposes
  2. Authority: To authorize travel and transportation payment for emergency purposes under the Federal Travel Regulation and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than manager.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.15 (04-07-2003)
Delegation Order 1-34 (New)

  1. Payment of Travel Expenses for Threatened Law Enforcement and Investigative Employees
  2. Authority: To authorize payment of transportation and travel expenses for threatened law enforcement and investigative employees and members of their immediate families under circumstances and conditions covered by the Federal Travel Regulation and Service travel and relocation guidance.
  3. Delegated to: Chief, Criminal Investigation, Area Directors, Deputies, and Special Agents In Charge.
  4. Redelegation: This authority may not be redelegated.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.16 (04-07-2003)
Delegation Order 1-35 (New)

  1. Authority to Use Non-contract Air Carriers
  2. Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified under the circumstances in 41 CFR Part 301 and Treasury and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners and Chiefs, Chief Counsel, National Taxpayer Advocate and their deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than: Deputy Director, Assistant Director, Assistant Chief Counsel, Area Counsel, Special Agent In Charge, or Assistant Special Agent In Charge.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.17 (04-07-2003)
Delegation Order 1-36 (New)

  1. Authority to Direct Official Travel by an Individual Employed Intermittently in the Government
  2. Authority: To direct official travel and approve travel vouchers for an expert or consultant who is paid on a daily when actually-employed basis and an individual serving without pay or at $1 per year under 5 USC 5703, under the circumstances and conditions described in the Federal Travel Regulation and Service travel and relocation guidance.
  3. Delegated to: Division Commissioners, Chiefs, Chief Counsel, National Taxpayer Advocate, and their Deputies.
  4. Redelegation: This authority may be redelegated to a level no lower than Deputy Director, Assistant Director, Assistant Chief Counsel, Area Counsel, and Special Agent In Charge or Assistant Special Agent In Charge.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, and IRC 7803-7804.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
  7. Signed: Bob Wenzel, Acting Commissioner

1.2.40.18 (07-21-2003)
Delegation Order 1-37 (formerly DO-201)

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

    Note:

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

  2. Authority: With telephone verification, to certify that a particular accession of IRS records has been destroyed.
  3. Delegated to:
    • IRS Records Officer
    • AWSS Records Managers
  4. Redelgation: This authority may not be redelegated.
  5. Source of Authority: 26 CFR 301.7622-1
  6. To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified.
  7. Signed: John Dalrymple, Deputy Commissioner for Operations Support.

1.2.40.19 (09-20-2006)
Delegation Order No. 1-40 (Formerly Delegation Orders 192, Rev. 6 and 243, Rev. 1)

  1. Approval of Non-Emergency and Emergency Common Carrier Purchases Over $100
  2. Authority: To authorize cash purchases over $100 for common carrier transportation in non-emergency and emergency situations for IRS employees and invitational travelers.
  3. Delegated to: This authority is delegated to:
    • Commissioner, Large and Mid-Size Business Division
    • Commissioner, Small Business/Self –Employed Division
    • Commissioner, Tax Exempt and Government Entities Division
    • Commissioner, Wage and Investment Division
    • Chief, Agency-Wide Shared Services
    • Chief, Appeals
    • Chief, Communications and Liaison
    • Chief, Criminal Investigation
    • Chief, Equal Employment Opportunity and Diversity
    • Chief, Mission Assurance
    • Chief Financial Officer
    • Chief Human Capital Officer
    • Chief Information Officer
    • Deputy Associate Chief Counsel (Finance and Management)
    • Deputy Commissioner Large and Mid- Size Business Division
    • Deputy Commissioner Services and Enforcement
    • Deputy Commissioner Small Business/Self-Employed Division
    • Deputy Commissioner Wage and Investment Division
    • Deputy Commissioner Tax Exempt and Government Entities Division
    • Director, Office of Professional Responsibility
    • Director, Research, Analysis, and Statistics
    • National Taxpayer Advocate
  4. Redelegation: This authority may not be redelegated.
  5. Sources of Authority: 41 CFR Chapter 301 and Treasury Directive 12-26.
  6. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order Number 192 and Delegation Order Number 243.
  7. Signed: John M. Dalrymple, Deputy Commissioner for Operations Support

1.2.40.20 (11-14-2006)
Delegation Order 1-45 (formerly DO 207, Rev 3)

  1. Requests for Space and Occupancy Agreement
  2. Authority: To approve and sign REFM Requests for Space (REFM-81) and Occupancy Agreements
  3. Delegated to: Director, Real Estate and Facilities Management
  4. Redelegation: This authority may be redelegated not lower than the:
    1. Real Estate Management Analyst level
    2. Territory Manager level
  5. Sources of Authority: Treasury Department Order 150-10
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 207 (Rev 3).
  7. Signed: John M. Dalrymple, Deputy Commissioner for Operations Support

1.2.40.21 (08-29-1996)
Delegation Order 12 (Rev. 14)

  1. Designation of Acting Supervisory Officials
  2. Authority: To designate acting supervisory officials in the Internal Revenue Service.
  3. Delegated to: All supervisory officials.
  4. Redelegation: This authority may not be redelegated.
  5. Sources of Authority: Treasury Order 102–01 and Chapter 250, Human Resources Directorate Manual (formerly the Treasury Personnel Management Manual).
  6. This order supersedes Delegation Order No. 12 (Rev. 13), effective June 20, 1994.
  7. Signed: Michael P. Dolan for Margaret M. Richardson, Commissioner

1.2.40.22 (11-08-2000)
Delegation Order 193 (Rev. 6)

  1. Authorization to Perform Functions of the Commissioner
  2. Authority: To perform any function the Commissioner is authorized to perform.
  3. Delegated to: Deputy Commissioner.
  4. Authority: To perform those functions the Commissioner is authorized to perform which arise out of, relate to, or concern the respective activities or functions administered by the delegated officials. Each of these officials will exercise this authority in his or her own capacity and under his or her own title and is responsible for referring matters to the Commissioner for action when appropriate.
  5. Delegated to: Assistant Deputy Commissioners, Division Commissioners and Chiefs.
  6. Redelegation: The authority in this order may not be redelegated.
  7. Authority: To take actions previously delegated to District Directors, Regional Commissioners, Directors of Service Centers, and Assistant Commissioners by Treasury Regulations, Treasury Decisions, or Revenue Procedures for matters under their jurisdiction or cases under their responsibility; and to delegate same to officers and persons under their supervision, except where prohibited by law or where inconsistent with delegations reprinted in IRM 1.2, Section 2.
  8. Delegated to: Assistant Deputy Commissioners, Division Commissioners; Chiefs; and Directors, Submission Processing Field, Compliance Services Field, and Accounts Management Field.
  9. Redelegation: The officials identified in paragraph 8 may redelegate the authority provided in paragraph 7 as to matters under their jurisdiction and cases under their responsibility.
  10. Source of Authority: Treasury Order No. 150-10; Treas. Reg. 301.7701-9; I.R.C. § 7701(a).
  11. 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. 193 (Rev. 5), effective August 29, 1996 (as amended November 24, 1999).
  12. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.40.23 (02-01-2001)
Delegation Order 28 (Rev. 11)

  1. Designation of Officers and Employees as Authorized Certifying Officers
  2. Authority: To designate officer and employees to certify vouchers to disbursing officers for payment from funds under their jurisdiction; revoke the designation of officer and employees to certify such voucher; and make certifications and give notices under regulations of the Treasury required for certifying vouchers to the Chief Disbursing Officer.
  3. Delegated to: Director, Administrative Accounting Systems and Policies.
  4. Redelegation: The Director, Administrative Accounting Systems and Policies may redelegate the authority to Chief Office of Financial Systems, Submissions Processing Center Directors, Computing Center Directors, and Director, Beckley Finance Center.
  5. Source of Authority: Treasury Order 101–12.

    Note:

    A copy of each document delegating the authority delegated herein must be furnished to the Chief Disbursing Officer, and Financial Management Service, Treasury Department.

  6. To the extent that the authority previously exercised consistent with the order may require ratification, is hereby approved and ratified.
  7. This order supersedes Delegation Order No. 28 (Rev. 10), as amended, effective August 2, 1996.
  8. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.24 (05-15-2002)
Delegation Order 29 (Rev. 5)

  1. Certification and Approval of Internal Revenue Collections
  2. Authority: To certify and approve as accountable officers Internal Revenue collections in such manner and on such forms as the Financial Management Service of the Department of the Treasury shall designate and/or require pursuant to the provisions of the Treasury Financial Manual, and all amendments and revisions thereof, and to designate in writing employees of the Internal Revenue Service under their supervision who have authority to do the same.
  3. Delegated to: Commissioners, Wage and Investment and Small Business/Self Employed Divisions; the Chief Financial Officer; and the field Submission Processing Directors.
  4. Redelegation: Except as provided below, the authority described in paragraph 1 may not be redelegated. The Chief Financial Officer may redelegate the authority to designate officers and employees for the purpose described in paragraph 1, but designates identified pursuant to such redelegated authority may not be below the branch level.
  5. Source of Authority: Treasury Order 150-08
  6. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 29 (Rev. 4), effective October 4, 1990.
  7. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.25 (10-05-2001)
Delegation Order 46 (Rev. 6)

  1. Authority to Direct and Conduct IRS Records Management and Disposal

    Note:

    Delegation Order Number 46 was revoked in 1997 because it was believed to be procedural in nature. Since this authority rests with the Commissioner a restatement of the Order is required.

  2. Authority:To direct and conduct Internal Revenue Service records management and disposal and to serve as bureau records management officer under Treasury Directive 80–05.
  3. Delegated to: IRS Records Officer
  4. Redelegation: This authority may not be redelegated.
  5. Sources of Authority: Treasury Directive 80–05; 44 USC Section 3101 and 44 USC Section 3102.
  6. To the extent that previously exercised authority consistent with this order may require ratification, it is hereby approved and ratified. This Order reinstates and revised former Delegation Order No. 46 (Rev. 5), effective October 31, 1987 and revoked March 18, 1997.
  7. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.40.26 (04-03-1991)
Delegation Order 48 (Rev. 15)

  1. Foreign Travel (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to authority delegated to the Commissioner of Internal Revenue by Treasury Directive 74–07, Department of the Treasury Directives Manual Chapter TD 70, Section 02:
    1. The officials who may authorize officers and employees performing functions under their general supervision to travel to points outside the United States and its possessions, including travel incident to changes in post of duty include the Assistant Commissioner (International), Deputy Chief Counsel, Associate Chief Counsel (International) and the Deputy Associate Chief Counsel (International). Note: This authority is also delegated to Director, International.
    2. The Assistant Commissioner (International) may authorize officers and employees to travel to points outside the United States and its possessions, except for employees of the officials listed in 1a above. When it is determined that contact with the Assistant Commissioner (International) would be inappropriate for Inspection employees, the Deputy Commissioner shall authorize such travel by Inspection employees.

      Note:

      This authority is also delegated to Director, International.

    3. Directors for Buffalo, Detroit and Seattle Districts are authorized to approve travel to certain contiguous districts for Collection, Criminal Investigation and Examination employees under their supervision, with respect to specific activities described in text 422 of IRM 1763, Travel Handbook. Contiguous districts are defined as follows: Buffalo District, for the metropolitan areas of St. Catharines and Hamilton, Ontario; Detroit District, for metropolitan Windsor, Ontario; and Seattle District, for metropolitan Vancouver, British Columbia.
    4. The designated officials in a above are authorized to sign communications to the Director, Passport Office, Department of State, regarding proposed trips to foreign countries. Notification to the Department of State should be made as far in advance as possible.

      Note:

      SB/SE Area Directors, LMSB Directors of Field Operations and TE/GE Area Managers, TE/GE Directors of Federal, State and Local Governments, Indian Tribal Governments and Tax Exempt Bonds, with responsibility in certain contiguous areas are authorized to approve travel to certain contiguous areas for employees under their supervision with respect to specific activities described in text 622 of IRM 1763.

  3. The authority delegated may be redelegated only by the officials listed and may not be further redelegated. The authority delegated in c above may not be redelegated.
  4. The Directors, Offices of Taxpayer Service and Compliance, Tax Administration Advisory Services, and International Programs are authorized to specify rates of per diem for foreign travel in individual cases, upon a determination that rates prescribed by the State Department, Department of Defense, or the General Services Administration are not reasonably commensurate with the detailed individual’s subsistence expenses. Such specified rates may not exceed maximum rates established by statute and by higher authority. The authority herein delegated may not be redelegated.

    Note:

    This authority is also delegated to Director, International.

  5. Supervisors are authorized to approve an advance of funds for foreign travel once the foreign travel has been approved by the officials delegated above.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 48 (Rev. 14) effective January 1, 1991, is superseded.
  7. Signed: John D. Johnson, Chief Financial Officer

1.2.40.27 (10-31-1987)
Delegation Order 50 (Rev. 2)

  1. Withholding Compensation Due Personnel (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to authority vested in the Commissioner of Internal Revenue by Treasury Department Fiscal Service Circular No. 871, First Supplement, dated November 12, 1954, there is hereby delegated to the Director, Finance Division, Assistant Commissioner (International), and to Regional Commissioners authority to make administrative determination of the amount of an erroneous payment, based on a statement of findings of fact, and to arrange with the employee the method of repayment and the amounts to be collected or deducted from the gross pay of the individual, in accordance with regulations prescribed by the Treasury Department.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; Director, Customer Account Services; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  3. The authority delegated herein may be redelegated. Delegation Order No. 50 (Rev. 1), effective May 12, 1986, is superseded.
  4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
  5. Signed: John L. Wedick, Jr., Deputy Commissioner (Planning and Resources)

1.2.40.28 (01-20-1995)
Delegation Order 76

  1. Signing Reports on Budget Status Required by Office of Management and Budget Circular No. A–34 (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue, under regulations contained in Treasury Department Accounting Policy Circular No. 3, authority is hereby delegated to the National Director for Budget, to sign reports on budget status required by Office of Management and Budget Circular No. A–34.

    Note:

    This authority is also delegated to Director, Strategic Planning and Budget.

  3. This authority may not be redelegated.
  4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order 76 (Rev. 3), effective July 20, 1994, is superseded.
  5. Signed: C. Morgan Kinghorn, Chief Financial Officer

1.2.40.29 (06-13-1994)
Delegation Order 90 (Rev. 3)

  1. Approval of Standard Form 1151, Nonexpenditure Transfer Authorization
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Department Accounting Policy Circular No. 12, dated March 19, 1963, authority is hereby delegated to the Chief Financial Officer to approve Standard Form 1151, Nonexpenditure Transfer Authorization, for non-expenditure transfers from appropriated funds of the Internal Revenue Service.
  3. This authority may not be redelegated.
  4. Delegation Order No. 90 (Rev. 2), effective August 18, 1992, is superseded.
  5. Signed: Michael P. Dolan, Deputy Commissioner

1.2.40.30 (04-03-1991)
Delegation Order 100 (Rev. 11)

  1. Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. The authority to furnish information on a reimbursable basis, provided by 26 USC 6108 and delegated to the Commissioner of Internal Revenue by Treasury Order 150–10, is hereby redelegated to the Assistant Commissioner (Returns Processing). Upon written request of any person and agreement by such person to pay the cost of the work or services to be performed, the Assistant Commissioner (Returns Processing) is authorized to provide special statistical studies and compilations involving return information (as defined in 26 USC 6103(b)(2)). No publication or disclosure of statistics or other information authorized under this delegation shall permit the disclosure of any information that would be associated with or otherwise identify, directly or indirectly, a particular taxpayer.

    Note:

    This authority is also delegated to the Director, Statistics of Income, Chief, Criminal Investigation and Chief, Appeals.

    This authority may not be redelegated below the level of Division Director.

  3. The authority to enter into contracts to furnish information on a reimbursable basis under 26 USC 6103, and delegated to the Commissioner of Internal Revenue by Treasury Order 150–10, is hereby redelegated to the Chief Inspector and all Assistant Commissioners. Upon written request by any person and agreement by such person to pay the cost of work to be performed, the Chief Inspector or the Assistant Commissioner having functional responsibility over the resources to be utilized in filling this request may authorize the providing of services or the furnishing of return and return information upon determination by the Commissioner or his/her delegate that information to be furnished is disclosable under 26 USC 6103. Any return or return information (as defined in 26 USC 6103(b)(1) and (2)) provided under this paragraph is subject to disclosure laws, regulations, and internal operating instructions covering 26 USC 6103. Joint authorization may be appropriate if filling the request requires utilization of resources in more than one functional area.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; equivalent-level Director of Strategy, Research and Program Planning; or equivalent position under the jurisdiction of the Division Commissioner.

  4. This authority may not be redelegated below the level of Division Director or equivalent level position.
  5. The authority delegated to the Commissioner of Internal Revenue by 26 CFR 301.7516–1 is hereby redelegated to the Assistant Commissioner (International); Chief Inspector; Regional Commissioners; District, Service Center and Austin Compliance Center Directors; and/or, Directors, Detroit and Martinsburg Computing Centers, within their discretion, upon written request, to admit employees and officials of any State, the Commonwealth of Puerto Rico, any possession of the United States, any political subdivision or instrumentality of any of the foregoing, and the District of Columbia to training courses conducted by the Internal Revenue Service and to authorize that they be supplied with texts and other training aids.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners, Division and Deputy Division Commissioners; Chiefs; Deputy Chiefs; Directors reporting to Assistant Deputy Commissioners, Division Commissioners and Chiefs; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Field; Directors, Computing Centers; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Area Advocates.

  6. The authority to admit officials of foreign governments to training courses conducted by IRS and to authorize that they be supplied with texts and other training aids is hereby redelegated to the Assistant Commissioner (International).

    Note:

    This authority is also redelegated to Director, International.

  7. The Chief Inspector or the Assistant Commissioner having functional responsibility over the resources to be utilized in filling such requests may require payment of a reasonable fee not to exceed the cost of the training and training aids supplied pursuant to request from the party or parties making such requests.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Chiefs; Deputy Chiefs; Directors reporting to Chiefs and Assistant Deputy Commissioners, Division Commissioners; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and Area Advocates.

  8. This authority may not be redelegated.
  9. Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Order No. 150–10, there is hereby delegated to the Assistant Commissioner (Employee Plans and Exempt Organizations) and/or TE/GE Division Commissioner the authority to enter into interagency agreements with federal and state agencies. This authority only applies to agreements that are necessary to promote more effective coordination and exchange of information on employee plans and exempt organizations described in section 501(a) of the Internal Revenue Code and political organizations described in section 527 of the Internal Revenue Code. Any agreement entered into under this paragraph (4) must comply with the requirements of Code section 6103 and the regulations thereunder. To the extent that an interagency agreement under this paragraph is issued under the authority of the Economy Act (31 U.S.C. 1535), such agreement may only be executed after a Determination and Findings is authorized by the Assistant Commissioner (Human Resources and Support) and/or Chief, Management and Finance. This authority may not be further redelegated.
  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 100 (Rev. 10), effective April 4, 1990, is superseded.
  11. Signed: John D. Johnson, Chief Financial Officer

1.2.40.31 (10-25-1996)
Delegation Order 106 (Rev. 16)

  1. Delegation of Procurement Authority (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To enter into, make determinations and decisions, and take other actions with respect to purchases, contracts, leases, and other contractual procurement transactions; designate persons qualified in procurement matters as contracting officers; establish clear lines of contracting authority; maintain high qualification standards for procurement personnel; and perform all other delegated functions in Treasury Directive (TD) 12–11.
  3. Delegated to: Assistant Commissioner (Procurement).

    Note:

    This authority is also delegated to Director, Procurement in Agency-Wide Shared Services.

  4. Redelegation: This authority may be redelegated by the Assistant Commissioner (Procurement) and/or Director, Procurement, as deemed necessary, to officers and employees of the IRS, except that the authority of TD 12–11, paragraphs 1.a.(2) and 1.a.(3) may be delegated only to personnel meeting the requisite qualification standards to serve as Contracting Officers for the United States for the type and complexity of procurement actions specified.
  5. Source of Authority: Treasury Directive 12–11, effective October 31, 1995.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 106 (Rev. 15), effective May 7, 1991.
  7. Signed: Margaret M. Richardson, Commissioner

1.2.40.32 (05-15-2002)
Delegation Order 110 (Rev. 9)

  1. 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
  2. Authority: To waive, in whole or in part, erroneous payments of pay and allowances excluding travel, transportation, and relocation expenses and allowances not exceeding $5,000 AND to recommend to the Deputy Chief Financial Officer, Department of the Treasury, the approval, in whole or in part, of requests for waivers of those payments exceeding $5,000.
  3. Delegated to: Director, Personnel Services for payments to all present or former IRS employees and Counsel employees (excluding Counsel attorneys) located in field locations; Associate Chief Counsel (Finance and Management) for present or former Counsel headquarters employees and Counsel attorneys located at field locations.
  4. Redelegation: This authority may not be redelegated.
  5. Authority: To waive, in whole or in part, erroneous payments of travel, transportation, and relocation expenses and allowances to all present or former IRS, and Counsel employees (including attorneys) not exceeding $5,000 AND to recommend to the Deputy Chief Financial Officer, Department of the Treasury, the approval, in whole or in part, of requests for waiver of those payments to all present or former IRS, or Counsel employees exceeding $5,000.
  6. Delegated to: Chief Financial Officer
  7. Redelegation: The authority to waive payments may be redelegated only to the Director, Administrative Accounting, Systems and Policies.
  8. Authority: To deny requests for waiver in any amount.
  9. Delegated to: All officials having approval authority for waiver of claims up to $5,000 under this delegation order. If a request for waiver of an erroneous payment is denied, the employee must be advised of his or her right to appeal the denial to the Deputy Chief Financial Officer, Department of the Treasury.
  10. Source of Authority: Treasury Directive 34–01
  11. 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. 110 (Rev. 8), effective May 13, 1996, and guidance issued via memorandum dated June 26, 1998, to Directors Support Services, Associate Chief Counsel (Finance and Management), and Chief, Headquarters Operations.
  12. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.33 (07-31-1996)
Delegation Order 111 (Rev. 13)

  1. Agency Collection Action (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To collect claims of the United States and to compromise, terminate, or suspend collection action on claims not exceeding $100,000, exclusive of interest, upon written recommendation of Chief Counsel or Chief Counsel’s designee (except claims arising from damage to, or loss of, Government property, breach of contract cases, or other damages arising from tortious acts against the Service), and terminate collection action on claims up to $1,500 without the recommendation of Chief Counsel.
  3. Delegated to: Regional Controllers; Chief, Office of Financial Reports; Chief, Office of Travel Management and Relocation; Associate Chief Counsel (Finance and Management); Chief, Headquarters Operations; Director of Support Services; and Chiefs, Support Services Host Site.

    Note:

    This authority is also delegated to Directors of Financial Management (or equivalent) who report to Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate; and Director, Personnel Services and Personnel Officers reporting directly to Director, Personnel Services.

  4. Also, Regional Chiefs, Accounting Branches, and Director, Headquarters Human Resources–claims up to $750 without the recommendation of Chief Counsel.
  5. Authority: To collect claims and to compromise, terminate, or suspend collection action on claims arising from damage to, or loss of, Government property, breach of contract cases, or other damages arising from tortious acts against the Service up to $5,000, exclusive of interest and costs of the United States, arising out of field activities upon written recommendation of Regional Counsel and/or Operating Division Counsel, and to terminate collection on these claims up to $1,500 without the recommendation of Regional Counseland/or Operating Division Counsel.
  6. Delegated to: Directors of Support Services.

    Note:

    Also delegated to Director, Personnel Services.

  7. Authority: To collect claims of the United States and to compromise, terminate, or suspend collection action on claims not exceeding $100,000 for money or property arising out of the activities of, or referred to, the Service, for damage to, or loss of, Government property, breach of contract cases, or other damages arising from tortious acts against the Service upon written recommendation of Chief Counsel and/or the Chief Counsel’s designee and to terminate collection action on these claims up to $1,500 without the recommendation of Chief Counseland/or the Chief Counsel’s designee.
  8. Delegated to: IRS Claims Manager
  9. Authority: To compromise, terminate, or suspend collection action on claims related to employee clearance and employee indebtedness including claims arising from payroll/personnel processing through the Treasury Integrated Management Information System (TIMIS) not exceeding $100,000, exclusive of interest, upon written recommendation of Chief Counsel or Chief Counsel’s designee, and to terminate collection action on these claims up to $1,500 without the recommendation of Chief Counsel.
  10. Delegated to: Associate Chief Counsel (Finance and Management); Chief, Headquarters Operations; Directors of Support Services; Chiefs, Support Services Host Site; District Directors; Service Center Directors; and Compliance Center Directors.

    Note:

    This authority is also delegated to Directors of Financial Management or equivalent reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate; Directors, Submission Processing Field; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Director, Personnel Services (AWSS) and personnel officers reporting to Directors, Personnel Services.

  11. Also, Director, Headquarters Human Resources–claims up to $750 without the recommendation of Chief Counsel.

    Note:

    This authority is also delegated to Directors of Financial Management or equivalent reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate; and Director, Personnel Services (AWSS) and personnel officers reporting to Director, Personnel Services.

  12. Redelegation: The authority delegated in this Order may not be redelegated.
  13. Source of Authority: Treasury Directive 34–02
  14. This Order does not apply to claims for deposit credit of tax collections against federal depositaries or any claim where there is an indication of fraud or misrepresentation on the part of the debtor.
  15. 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. 111 (Rev. 12), effective December 8, 1993.
  16. Signed: Anthony Musick, Chief Financial Officer

1.2.40.34 (05-25-2001)
Delegation Order 115 (Rev. 10)

  1. Audit and Settlement of Accountable Officer’s Accounts—Revenue Accounting
  2. Authority: To resolve, by administrative action appropriate to the circumstances, irregularities due to physical loss or deficiency arising from a single incident or series of similar incidents arising about the same time and involving the same accountable officer, amounting to less than $3,000. This authority does not apply to irregularities involving illegal, improper or incorrect payments, both in nature and amount, including those resulting from fraud, forgery, alteration of voucher and other improper practices and exceptions or charges raised by GAO. Embezzlement of less than $3,000 not involving payments, may be resolved by administrative action.
  3. Delegated to:Director, Submission Processing, Wage and Investment Division and the Director, Customer Account Services, Small Business/Self-Employed Division for their jurisdictions. Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior.
  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority: Treasury Directive 32–04.
  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 No. 115 (Rev. 9), effective January 31, 1998.
  7. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.35 (05-11-1995)
Delegation Order 125 (Rev. 5)

  1. Settlement of Accounts and Relief of Accountable Officers
  2. Pursuant to authority vested in the Commissioner of Internal Revenue by Treasury Directive 32-04, there is hereby delegated to the National Director for Systems and Accounting Standards the authority to:
    1. Resolve, by administrative action appropriate to the circumstances, irregularities due to physical loss or deficiency in all imprest funds arising from a single incident or series of similar incidents occurring about the same time, amounting to less than $3,000. This authority applies to the administrative accounts of Certifying Officers, Assistant Certifying Officers, Imprest Fund Cashiers or other employees who are responsible for or have custody of public administrative funds. This authority does not apply to irregularities involving illegal, improper, or incorrect payments, both in nature and amount, including those resulting from fraud, forgery, alterations of voucher, and other improper practices and exceptions or charges; raised by the General Accounting Office .
    2. Resolve administratively, illegal, improper, or incorrect payments involving amounts of $100 or less; and
    3. Review requests for relief and forward to GAO irregularities of $3,000 or more.
  3. The authority delegated herein may not be redelegated.
  4. 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 No. 125 (Rev. 4), effective August 18, 1992.
  5. Signed: C. Morgan Kinghorn, Chief Financial Officer

1.2.40.36 (09-26-1994)
Delegation Order 133 (Rev. 8 )

  1. Authority to Perform Operating Functions Relating to Personnel Security (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. The authority vested in me by Treasury Directive 12-32, is hereby delegated to the officials indicated below, for performing the operating functions relating to Internal Revenue personnel security, including the designation of position sensitivity and granting of security clearances and the denial or termination of clearances based upon a determination that they are not required, except security clearances for:
    1. Presidential appointees requiring confirmation by the Senate;
    2. Occupants of Executive level positions (Commissioner, Deputy Commissioner, and Chief Counsel); and
    3. Assistant Chief Inspector (Internal Security).
  3. The Deputy Commissioner and Assistant Deputy Commissionersis authorized to deny security clearances; and grant and terminate security clearances for officials and employees occupying Executive Resources Board positions. This authority may not be redelegated.
  4. The Personnel Security Officer [former authority held by Assistant Chief Inspector (Internal Security] is authorized to grant and terminate security clearances for officials and employees occupying other than the positions cited in 2 above. This authority cannot be redelegated.
  5. The Director, Strategic Human Resources Division, is authorized to designate position sensitivity for:
    1. positions identified as a result of the 1984 Deputy Commissioner’s Personnel Security Task Force under criteria described in IRM 0736.
    2. class of positions affecting 200 or more employees. In this instance, the Personnel Security Officer (replacing Director, Human Resources Division authority), must be notified so that, in turn, he/she may notify the Chief, National Background Investigation Center [former authority held by Assistant Chief Inspector (Internal Security)], that there will be an impact on the resources of that function.
  6. The Directors, Human Resources reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate and the Chief, Personnel/Human Resources Branch, in consultation with the Personnel Security Officer, are authorized to designate position sensitivity for employees under his/her jurisdiction except as indicated in paragraph 4.
  7. If the designation of position sensitivity by Directors, Human Resources (replacing Chief, Personnel/Human Resources Branch), does not conform to standards published in IRM 0736, the Personnel Security Officer(replacing Director, Human Resources Division), has the authority to reverse these designations.
  8. The authority in Paragraphs 4, 5 and 6 may not be redelegated.
  9. The authority to deny, withdraw, or terminate clearances based upon security implications is not granted by this Delegation Order. Such authority is held by the Director, Office of Security, Department of the Treasury, as delegated by the Secretary of the Treasury and the Assistant Secretary (Management).
  10. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 133 (Rev. 7), effective April 3, 1991, is superseded.
  11. Signed: Margaret M. Richardson, Commissioner

1.2.40.37 (05-25-2001)
Delegation Order 152 (Rev. 4)

  1. Collections from Employees of the Internal Revenue Service
  2. Authority: To issue a notice and demand for payment of any funds due the United States from any employee of the Internal Revenue Service who fails to account for and pay over any amount of money or property collected or received by them in connection with Internal Revenue Laws. If payment is not received within the time limit prescribed by the notice and demand, the unpaid amount is deemed assessed as of the date of the notice and appropriate action will be taken as required by subsection 7804(c) of the Internal Revenue Code.
  3. Delegated to: Submission Processing Field Directors. Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 (including potential liability for a loss or shortage) or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior.
  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority: Treasury Order 150-15
  6. To the extent that authority previously exercised consistent with this order may require ratification; it is hereby affirmed and ratified. Delegation Order No. 152 (Rev. 3), effective October 4,1990 (as amended) is superseded.
  7. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.38 (04-30-1997)
Delegation Order 164 (Rev. 6)

  1. Authority to Prescribe Identification Media (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To prescribe identification media for use within the Internal Revenue Service.
  3. Delegated to: Chief, Management and Administration.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Chief, Agency-Wide Shared Services.

  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority: Treasury Order 150-10.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Order No. 164 (Rev. 5), effective May 11, 1995.
  7. Signed: Michael P. Dolan, Deputy Commissioner

1.2.40.39 (10-08-1996)
Delegation Order 180 (Rev. 3)

  1. Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To request financial records of a customer from a financial institution pursuant to a formal written request under Section 1108 of the Right to Financial Privacy Act of 1978 (92 Stat. 3697 ate sea. , 12 U.S.C. 3401 ate seq. ).
  3. Authority: To perform the tasks enumerated in the Act, including:
    1. issuing notice to the customer as required in Sections 1104(a), 1105(2), 1106(b and c), 1107(2), 1108(4), and 1112(b);
    2. applying to the appropriate United States Attorney who may petition in the United States district court for delay of notice to the customer pursuant to Section 1109;
    3. issuing post-notice to the customer that there has been a court-ordered delay as required in Section 1109(b)(3) and Section 1109(c);
    4. issuing notice to the customer that no legal proceeding is contemplated as required in Section 1110(d)(2);
    5. issuing notice to the customer that customer record information has been transferred to another agency as required in Section 1112(b);
    6. certifying in writing to a financial institution in accordance with Section 1103(b) that all applicable provisions of this Act have been complied with when such certification is required;
    7. transferring customer record information in accordance with Section 1112(a) to another Federal department or agency;
    8. certifying that delay in obtaining access to customer financial records would create an imminent danger as required by the special procedures provision in Section 1114(b); and
    9. requesting account information as required in Section 1113(g).
  4. Delegated to: Chief Inspector, Assistant Chief Inspector (Internal Security), Director, Office of Investigations and Technology, Regional Inspectors, and Assistant Regional Inspectors (Internal Security).

    Note:

    This authority is also delegated to the Personnel Security Officer.

  5. Redelegation: This authority may not be redelegated.
  6. Source of Authority: 31 CFR Part 14 - Right to Financial Privacy Act.
  7. A copy of this delegation order should be provided to financial institutions should they question the authority of the official to issue a formal written request for financial records.
  8. 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. 180 (Rev. 2), effective July 28, 1994.
  9. Signed: Michael P. Dolan, Deputy Commissioner

1.2.40.40 (08-18-1992)
Delegation Order 185 (Rev. 1)

  1. Authority to Provide Advice on Questionable Payments
  2. Pursuant to authority vested in the Commissioner of Internal Revenue by Treasury Directive 12-02, there is hereby delegated to the Director, Systems and Accounting Standards, the authority to provide to disbursing and certifying officers of the Service, upon application, written advice concerning any question involving a payment to be made by them or a payment on any voucher presented for certification, involving minor amounts of $25 or less.
  3. This authority may not be redelegated.
  4. This Order supersedes Delegation Order No. 185, effective September 28, 1980.
  5. Signed: Philip Brand, Chief Financial Officer, Date: July 24, 1992

1.2.40.41 (03-10-1999)
Delegation Order 186 (Rev. 3)

  1. Authority to Establish Travel and Relocation Regulations and Allowances (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To make regulations, standards, requirements, guidelines, and allowances for temporary duty and relocation travel incident to official business for the IRS.
  3. Delegated to: National Director for Systems and Accounting Standards.

    Note:

    This authority is also delegated to Director, Systems and Accounting Standards.

  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority:41 CFR Chapter 301, Treasury Directive 74–07, IRM 1763, Travel Handbook.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order 186 (Rev. 2), effective May 24, 1994.
  7. Signed: Donna H. Cunninghame, Chief Financial Officer

1.2.40.42 (01-20-1995)
Delegation Order 187 (Rev. 4)

  1. Determining Imprest Fund Requirements (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to authority vested in the Commissioner of Internal Revenue by Treasury Department Order 101-02, there is hereby delegated to the officials named below the authority to determine the need for imprest funds to be used for the purposes listed below, and the locations at which such imprest funds are required; to request the designation of officers and employees to serve as cashiers with authority to hold cash for the purposes listed below; to request the revocation of such designations; and to request the amount of advance to be carried by each such cashier.
  3. List of purposes for which an imprest fund may be established:
    1. Making Small Cash Purchases; and
    2. Investigative Purposes.
  4. List of delegated officials for imprest funds located in the National Office:
    • Assistant Commissioner
    • Office of Financial Operations, Financial Management Division.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Chief Financial Officer.

  5. List of delegated officials for imprest funds located in regional headquarters offices, districts and service centers, within their respective regions:
    • Chiefs, Accounting Branches, Offices of the Regional Controllers.

    Note:

    This authority is also delegated to the Chief Financial Officer.

  6. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.
  7. The authority delegated herein may not be redelegated.
  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 187 (Rev. 3), effective April 6, 1992.
  9. C. Morgan Kinghorn, Chief Financial Officer

1.2.40.43 (02-01-2001)
Delegation Order 189 (Rev. 6)

  1. Authority to Authorize Travel Not at Government Expense
  2. Authority: To approve travel of Chief Counsel employees within the geographic limits of the General Travel Order for purposes of participating in or attending tax forums and continuing professional education programs where reasonable expenses for travel, lodging, and meals are to be paid or reimbursed by any state, county, or municipal agency or by an organization which has been declared to be tax exempt under section 501(c)(3) of the Internal Revenue Code pursuant to 5 USC 4111 and 5 CFR Part 410. Travel will not be authorized where reimbursements or payments would be made by a tax exempt organization in litigation with the agency.
  3. Delegated to: Chief Counsel, Division Counsel and Associate Chief Counsel
  4. Redelegation: This authority may be redelegated no lower than to Assistants Chief Counsel and Associate Area Counsel.
  5. Sources of Authority: Treasury Order 101-05, Treasury Order 102-13, Treasury Order 150-10, IRC 7803-7804, 18 USC 209(a), 5 CFR 2635.204(l).
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
  7. This order supersedes Delegation Order 189 (Rev. 5), effective April 3, 1991 (as amended November 24, 1999).
  8. Signed: Bob Wenzel, Deputy Commissioner

1.2.40.44 (04-03-1991)
Delegation Order 192 (Rev. 6)

  1. Authority to Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500 (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue Service by Treasury Order No. 150-10, and FPMR Temporary Regulation G-50, the officials designated below are hereby delegated the authority to authorize or approve use of cash to procure emergency passenger transportation services costing more than $500, and to request exemptions, when necessary, from the General Services Administration, for non-emergency cash purchases of passenger transportation services exceeding the $500 limitation:
    • Assistants to the Commissioner
    • Assistant to the Deputy Commissioner
    • Division Directors (or equivalent level position)
    • Director, Martinsburg Computing Center
    • Director, Detroit Computing Center
    • Chief Counsel
    • Regional Commissioners
    • Regional Directors of Appeals
    • Assistant Regional Commissioners
    • Regional Inspectors
    • Assistant Regional Inspectors
    • District Counsel
    • District Directors
    • Service Center Directors
    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate, Area Advocates; Deputy National Taxpayer Advocate; Operating Division Counsels; All Directors reporting to the Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate and Operating Division Counsels; and Area and Field Operations Managers in TE/GE; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Field.

  3. All regulations issued pursuant to this Order will be in conformance with applicable provisions of law and governing regulations of higher authority.
  4. This authority may be redelegated to a level no lower than Branch Chief in the National Office or Division Chief in the field (or equivalent level position).

    Note:

    This authority may also be redelegated not lower than Territory Managers in field offices and second-level supervisors in National Headquarters, and Appeals Area Directors and/or Deputy Appeals Area Directors.

  5. The Chief Counsel may redelegate this authority to a level not lower than Office Heads (replaces “Office Director in the National Office” ); and the Regional Director of Appeals may redelegate not lower than the Chief, Appeals Office.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 192, (Rev. 5) effective October 4, 1990.
  7. Signed: John D. Johnson, Chief Financial Officer

1.2.40.45 (12-12-1996)
Delegation Order 202 (Rev. 3)

  1. Authority for Appointment of Custodian to Evaluate Foreign Gifts, Decorations and Unconditional (In-Kind) Gifts (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To receive, evaluate and dispose of foreign gifts, decorations and unconditional (in-kind) gifts tendered to Service employees in a manner consistent with the Foreign Gifts and Decorations Act of 1966, amended (5 U.S.C. 7342) (31 U.S.C. 321(d)).
  3. Delegated to: Directors of Support Services in regions and Director Support and Services Division, Headquarters Operations.

    Note:

    This authority is also delegated to Facilities Management branch-level managers in Agency-Wide Shared Services.

  4. Redelegation: This authority may not be redelegated.
  5. Source(s) of Authority: Treasury Order 101-05, Treasury Directive 61-04.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 202 (Rev. 2), issued May 11, 1995.
  7. Signed: Margaret M. Richardson, Commissioner

1.2.40.46 (10-29-2000)
Delegation Order 207 (Rev. 3)

  1. Requests for Space
  2. Authority: To approve and sign Requests for Space (SF-81’s).
  3. Delegated to: Director, Real Estate and Facilities Management.
  4. Redelegation: This authority may be redelegated not lower than to Facilities Associate Directors.
  5. Sources of Authority: Treasury Department Order 150-10
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 207 (Rev. 2), effective February 12, 1997 (as amended).
  7. Signed: Bob Wenzel, Deputy Commissioner of Internal Revenue

1.2.40.47 (06-15-1995)
Delegation Order 208 (Rev. 6)

  1. Delegation of Authority in the Performance of Commercial Activities (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. The authority vested in me by Treasury Order 150-10 and OMB Circular A-76 is hereby delegated as shown in the following paragraphs.
  3. The Chief, AWSS (former authority to Strategic Planning and Communications), is authorized to determine, after consultation with the Chiefs, and the Chief Counsel, as well as Assistant Deputy Commissioners; Division Commissioners, the National Taxpayer Advocate, Directors Customer Service Center, Directors, Accounts Management Field and Directors, Compliance Services Field, and Directors Submission Processing Field which IRS activities are commercial activities as defined by OMB Circular A-76, recommending for the Commissioner’s decision only those activities which in the judgment of the Chief, AWSS (replacing Strategic Planning and Communications), are of such large and Servicewide significance that the Commissioner’s involvement is necessary.
  4. The authority to certify the Most Efficient Organization (MEO), sign the final result of the A-76 cost comparison review, decide A-76 appeals concerning the award of contracts subsequent to formal A-76 cost comparisons, and decide that a contract for a commercial activity should be awarded without going through a formal A-76 cost comparison review is hereby delegated to the following officials:
    • Assistant to the Deputy Commissioner
    • Deputy Chief Counsel
    • Chief Officers
    • Regional Chiefs Customer Service
    • Regional Chief Compliance Officers
    • Regional Directors of Support Services
    • Regional Inspectors
    • Regional Counsel
    • District Directors
    • Service Center Directors
    • Director, Detroit Computing Center
    • Director, Martinsburg Computing Center
    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Directors in Agency-Wide Shared Services; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Submission Processing Field; the Associate Chief Counsel (Finance and Management); and Operating Division Counsels.

  5. The authority to decide A-76 appeals concerning a decision to award a contract for a commercial activity without performing an A-76 cost comparison review is delegated to regional commissioners, the Executive Officer for Service Center Operations, Chief, Customer Service Field Operations; Assistant Deputy Commissioners, Division Commissioners and Chiefs or, in the case of National Headquarters activities, the Deputy Commissioner or Chief Counsel for those activities over which they have supervision or control.

    Note:

    The authority to make this decision is also delegated to the Deputy Chief Counsel for all activities over which the Chief Counsel has supervision and control. This authority may be redelegated to the Associate Chief Counsel (Finance and Management).

  6. The authorities in paragraphs 2, 3 and 4 above may not be redelegatedexcept as expressly provided.
  7. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 208 (Rev. 5), effective April 3, 1991, is superseded.
  8. Signed: Michael P. Dolan, for Margaret M. Richardson, Commissioner

1.2.40.48 (01-20-1995)
Delegation Order 230 (Rev. 2)

  1. Authority to Establish Depositary Accounts (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue Service by Treasury Directive 12-03, dated March 15, 1988, authority is hereby delegated to the Chief, Accounting Branch, in the region, and the Chief, Office of Financial Operations, Financial Management Division, National Office, the authority to establish depositary accounts at financial institutions to cash checks for replenishment of imprest funds.

    Note:

    This authority is also delegated to the Director, Systems Standards & Accounting.

  3. This authority may not be redelegated.
  4. 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. 230 (Rev. 1), effective August 18, 1992.
  5. Signed: C. Morgan Kinghorn, Chief Financial Officer, Date: July 24, 1992

1.2.40.49 (04-03-1991)
Delegation Order 234 (Rev. 1)

  1. Delegation of Approval Authority for Revenue Procedures (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Order 150-10, the Assistant Deputy Commissioners; Chief, Management and Finance, Chief Information Officer, and Chief, Agency-Wide Shared Services[replacing Assistant Commissioners (Planning and Research), (Human Resources and Support), (Information Systems Management), and (Information Systems Development)] are hereby authorized to approve revenue procedures which arise out of, relate to, or concern the activities or functions each administers. This authority is limited to revenue procedures for non-substantive tax matters and procedures. All revenue procedures are subject to review by the Chief Counsel or the Chief Counsel’s designee (replacing appropriate Associate Chief Counsel). Each Chief listed above(replacing Assistant Commissioner) shall be responsible for referring to the Division Commissioner or Deputy Division Commissioner (replacing Commissioner), Chief Information Officer, Chief Operations Officer, or Chief Financial Officer any matters on which action would appropriately be taken by that official.
  3. This authority may not be redelegated.
  4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 234, effective March 20, 1989, is superseded.
  5. Signed: John D. Johnson, Chief Financial Officer

1.2.40.50 (08-18-1992)
Delegation Order 235 (Rev. 1)

  1. Administrative Settlement and Resolution of Irregularities in the Accounts of Accountable Officers Involving the Federal Tax Lien Revolving Fund
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue by the Treasury Directive 32-07, there is hereby delegated to the Director, Systems and Accounting Standards Division, the authority to:
    1. resolve, by administrative action appropriate to the circumstances, irregularities due to physical loss or deficiency in the Federal Tax Lien Revolving Fund arising from a single incident or series of similar incidents occurring about the same time, amounting to less than $3,000. This authority does not apply to irregularities involving illegal, improper, or incorrect payments, both in nature and amount, including those resulting from fraud, forgery, alterations of voucher, and other improper practices, and exceptions or charges raised by the General Accounting Office (GAO). Embezzlements of less than $3,000 not involving payments may be resolved by administrative action;
    2. resolve administratively illegal, improper, or incorrect payments involving amounts of $25 or less; and
    3. review requests for relief from GAO of irregularities of $3,000 or more.
  3. To the extent that authority previously exercised consistent with this Order may require ratification, it is hereby affirmed and ratified.
  4. The authority delegated herein may not be redelegated.
  5. This Order supersedes Delegation Order No. 235, effective April 25, 1989.
  6. Signed: Philip Brand, Chief Financial Officer, July 24, 1992

1.2.40.51 (12-01-1994)
Delegation Order 242 (Rev. 1)

  1. Authority to Sign Apportionment Documents Required by Office of Management and Budget Circular No. A-34 (Updated 10-02-2000 to reflect additional new organizational titles required by IRS Modernization.)
  2. Pursuant to the authority vested in the Commissioner of Internal Revenue by Treasury Directive 31-01, authority is hereby delegated to the Director Strategic Planning and Budget, to sign all documents relating to the apportionment of appropriated funds as prescribed by Office of Management and Budget Circular No. A-34.
  3. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified.
  4. This authority may not be redelegated.
  5. Delegation Order No. 242, effective April 13, 1993, is superseded.
  6. Michael P. Dolan, Deputy Commissioner

1.2.40.52 (01-15-1997)
Delegation Order 199 (Rev. 3)

  1. Interagency Reimbursement Agreements with State Department for On-Site Support of Overseas Offices of the Assistant Commissioner (International) (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: 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 Assistant Commissioner (International).
  3. Delegated to: Assistant Commissioner (International).

    Note:

    This authority is also delegated to the LMSB Director, International.

  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority:Treasury Order No. 150-10.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 199 (Rev. 2), effective October 31, 1987.
  7. Signed: James E. Donelson, Acting Chief Compliance Officer

1.2.40.53 (03-25-1999)
Delegation Order 243 (Rev. 1)

  1. Approval of Non-Emergency Common Carrier Cash Purchases Over $100 (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
  2. Authority: To authorize cash purchases over $100 for common carrier transportation in non-emergency situations.
  3. Delegated to:Chief Financial Officer and Regional Commissioners

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Chiefs; National Taxpayer Advocate; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.

  4. Redelegation: This authority may not be redelegated.
  5. Source of Authority: 41 CFR Chapter 301, Treasury Directive 12–26, IRM 1763, Travel Handbook.
  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
  7. Signed: Charles O. Rossotti, Commissioner

Exhibit 1.2.40-1 (11-16-2007)
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
1-1 (Rev. 1) 5 (Rev. 19) 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