1.2.45 Delegation of Authorities for Human Resource Management Activities
1.2.45.1 (03-22-2006)
Introduction
- This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process. Whether or not the numbers have changed, each Delegation Order is categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Delegation Orders. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.
- Any Delegation Orders approved after this revision of IRM 1.2.45 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.
- See Exhibit 1.2.45-1 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.
- Authority to Create and Abolish Positions
- Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with the duties eliminated entirely or combined with the duties of another position or positions.
- Delegated to: Deputy Commissioners, Chief of Staff, Division Commissioners, Chiefs, National Taxpayer Advocate, and Director, Research, Analysis and Statistics.
- Redelegation: This authority may only be redelegated in writing by those positions in paragraph 3 within their organizations.
- Source of Authority: Treasury Order No. 150-02.
- To the extent that authorities previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
- Signed: Mark W. Everson, Commissioner of Internal Revenue
- Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Pursuant to the authority granted to the Commissioner of Internal Revenue in Treasury Order 101–11 the officials listed below are hereby authorized to administer, without charge or fee, the oath of office required by Section 1757 of the Revised Statutes, as amended (5 U.S.C.16) or any other oath required by law in connection with employment in the Federal Service:
- National Office. Personnel Staffing or Personnel Management Specialists, National Office Human Resources Branch; Personnel Staffing Clerks; and Personnel Clerks in the Office of Assistant Commissioner (International).
- Regional Offices. Regional Counsel; Personnel Management Specialists and Appointment Clerks and Chiefs and Associate Chiefs, Appeals Offices.
Note:
This authority is also delegated to Appeals Area Directors, Deputy Appeals Area Directors, and Appeals Team Managers
- District Offices. Assistant District Director; Personnel Management Specialists, Personnel Assistants, Appointment Clerks and Administrative Officers; and the Administrative Officer or Representative of the District Director at Posts of Duty.
- Service Centers and Austin Compliance Center. Assistant Director; Personnel Management Specialists, Personnel Assistants and Appointment Clerks.
- Detroit Computing Center. Assistant Director; Personnel Management Specialists; Personnel Assistants; Personnel Clerks; and Appointment Clerks.
- Martinsburg Computing Center. Personnel Management Specialists; and Appointment Clerks.
- Puerto Rico Offices. Assistant Commissioner (International’s) Representative. h. Foreign Posts. Revenue Service Representatives.
- This authority is also delegated to employees in the Personnel series.
- Executives, preferably heads of office, are authorized to administer the oath of office to new employees during orientation. Heads of office may be represented by senior management officials when it is cost effective or if individuals taking the oath are located at distant posts of duty.
- Pursuant to the above authority vested in the Commissioner of Internal Revenue, employees designated to serve as Grievance Examiners and Executive Secretaries in agency grievances are hereby authorized to administer oaths to witnesses testifying in hearings being conducted under the agency grievance process contained in IRM 0771.1*. This authority may not be redelegated.
Note:
*IRM 0771.1 has been replaced by IRM 6.771.1.
- 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. 27 (Rev. 13) effective October 4, 1990.
- Signed: David A. Mader, Chief, Management and Administration
- Tours of Duty (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek of five 8-hour days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday; and to prescribe flexible tours of duty for criminal investigators consisting of five 8-hour days, Monday through Friday in accordance with applicable statutes, executive orders, regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; Chief, Customer Service Field Operations; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and Directors/Area Advocates (reporting to the Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Federal, State and Local Governments, Indian Tribal Governments and Tax Exempt Bonds Field Operations; Area Managers in TE/GE; Directors, Submission Processing Field; Directors, Accounts Management Field and Directors, Compliance Services Field.
- Redelegation: This authority may be redelegated but not lower than to first level supervisors.
- Authority: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; Chief, Customer Service Field Operations; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and Directors/Area Advocates (reporting to the Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate); Area Managers in TE/GE; Appeals Area Directors; Directors, Submission Processing Field; Directors, Accounts Management Field and Directors, Compliance Services Field.
- Redelegation: This authority may be redelegated but not lower than to Branch Chief or equivalent level. The Commissioner’s Chief of Staff, and the Assistant to the Deputy Commissioner may not redelegate this authority.
Note:
This authority may also be redelegated to Territory Managers.
- Source of Authority: Treasury Order No. 102–01 (as revised).
- 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. 39 (Rev. 18), effective April 3, 1991.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
- Allowances and Differentials to Employees Serving in Foreign Areas (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To authorize allowances and differentials to IRS employees, including employees on Tax Administration Advisory Services (TAAS) assignments, stationed in foreign areas.
- Delegated to:National Director for Systems and Accounting Standards, upon recommendation of the Assistant Commissioner (International)and/or Director, International.
- Redelegation: This authority may not be redelegated.
- Source of Authority: Treasury Directive 74–07, Title II P.L. 86–707.
- 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. 68 (Rev. 6), effective May 24, 1994.
- Signed: Donna H. Cunninghame, Chief Financial Officer
- Delegation of Authority in Various Personnel Matters (Updated (05-31-2000) to reflect additional new organizational titles required by IRS Modernization.)
- The authority vested in the Commissioner of Internal Revenue by Treasury Order 102–01 (as revised); Chapters 451, 540 and 550.6 of the Treasury Human Resources Directorate Manual; and 5 U.S.C. 3321, 7502 and 7512 to propose, make final decisions, and effect adverse actions, disciplinary actions and separations or terminations during probationary period for pre-employment reasons; to make final decisions and effect separations or terminations during probationary period for post-employment reasons, written reprimands, admonishments, warning letters, letters of caution, closed without action letters, clearance letters, grievances and appeals; to approve personnel actions; to approve suitability cases; to approve within-grade step increases for acceptable level of competence and within-grade step increases for high quality performance; to approve Performance Management Recognition System Cash Awards for covered employees; and to classify General Schedule and Federal Wage System positions is hereby delegated as indicated in Exhibit 1.2.45–2 . See Exhibit 1.2.45-2.
- The Chief Counsel is also delegated the authorities cited above with authority to redelegate.
- 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. 81 (Rev. 16), effective April 3, 1991.
- Signed: Philip Brand, Chief Financial Officer
- Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training
- Authority: To provide initial approval, on line 26a of SF-182 and in accordance with training guidelines, of the selection of employees and managers to attend out-service (i.e., non-IRS) training (including meetings, conferences, seminars, and symposia) designed to improve public service, achieve dollar savings, increase employee skills and efficiency, enhance employee retention, accomplish uniform administration of training consistent with the Service’s mission, and ensure fair and equitable treatment of employees.
- Delegated to: Immediate supervisor for employees under his/her supervision and control.
- Redelegation: This authority may not be redelegated.
- Authority: To provide second-level supervisory approval, on line 27a of SF-182 and in accordance with training guidelines, of the selection of employees and managers to attend out-service (i.e., non-IRS) training.
- Delegated to: Second-level supervisor for employees under his/her supervision and control.
- Redelegation: This authority may not be redelegated.
- Authority: To certify, on line 28a of SF-182, that the requested training meets the guidelines in Policy and Procedures Memorandum No. 70.3, IRS Office of Procurement Policy, which provides information on when the SF-182 should be used to obtain training services as opposed to using a purchase order or contract.
- Delegated to: Chief Learning Officer/Training Director within the business unit (or equivalent) for employees under his/her jurisdiction.
- Redelegation: This authority may be redelegated to Training Officials within the business unit (or equivalent) for employees under their jurisdiction, as necessary.
- Authority: To obligate funds and certify payment, on line 29a of SF-182, for employees and managers selected to attend outservice training.
- Delegated to: Plan Managers within the business unit (or equivalent) for employees under their jurisdiction.
- Redelegation: This authority may not be redelegated.
- Authority: After receipt of the course evaluation, to certify on line 30a of SF-182, the completion of training.
- Delegated to: A Training Official or Manager within the business unit (or equivalent) for employees under his/her jurisdiction.
- Redelegation: This authority may not be redelegated.
- Sources of Authority: 5 CFR Part 410, Training, OPM Training Policy Handbook: Authorities and Guidelines, and Policy and Procedures Memorandum No 70.3, IRS Office of Procurement Policy.
- 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. 92 (Rev. 13), Effective January 20, 1998.
- Signed: David A. Mader, Acting Deputy Commissioner
- Delegation of Authority in Labor-Management Relations Matters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- The authority delegated to the Commissioner of Internal Revenue in Chapter 711, Treasury Personnel Management Manual, to administer the Labor-Management Relations Program is hereby delegated as follows. The Director, Strategic Human Resources, is authorized to:
- Act as the Service’s representative in dealing with the national headquarters of unions;
- Negotiate and execute agreements affecting more than one appointing office and agreements covering any amendments, corrections, alterations, substitutions and/or changes thereto;
- Act as final approving official on all local agreements affecting only the immediate appointing office, including any amendments, corrections, alterations, substitutions and/or changes thereto, subject to existing statements of Service policy;
- Establish and represent the Service’s position on the appropriateness of units, non-negotiability assertions, negotiation impasses, unfair labor practice complaints, standards of conduct cases and other formal proceedings before the Federal Labor Relations Authority, the Federal Services Impasses Panel, and the Department of Labor;
- Consult, as appropriate, with recognized unions holding national consultation rights with the Service and to consult with the national headquarters of properly recognized unions on Servicewide issues and issues affecting more than one appointing office;
- Determine whether a dispute arising out of a collective bargaining agreement, involving a contract interpretation issue or a national grievance, shall be submitted to binding arbitration, and to represent the Service’s position before an arbitrator; and
- Issue interpretations of national agreements.
- Regional Commissioners (regarding Regional Office employees); Assistant Commissioner (International); District Directors; Service Center Directors; the Director, Austin Compliance Center; the Director, Detroit Computing Center; the Director, National Office Resources Management Division; and the Director, Martinsburg Computing Center, are authorized to:
- Negotiate basic agreements after prior consultation with the Director, Human Resources Division,and/or Director, Strategic Human Resources or his/her designee;
- Negotiate local supplemental agreements subject to the terms of any controlling master agreement; and
- Consult, as appropriate, regarding local issues affecting only the immediate appointing office.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners, Deputy Division Commissioners, Chiefs, Deputy Chiefs, National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors reporting directly to Assistant Deputy Commissioners, Division Commissioners; Area Directors, LMSB Directors, Field Operations, TE/GE Area Managers; Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.
- Regional Commissioners; Director, National Office Resources Management Division; and Assistant Commissioner (International) are authorized to determine whether a dispute arising out of a collective bargaining agreement, other than contract interpretation issues (as determined by the Director, Human Resources Divisionand/or Director, Strategic Human Resources ) or a national grievance, shall be submitted to binding arbitration.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners, Deputy Division Commissioners, Chiefs, Deputy Chiefs, National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors, Accounts Management Field, Directors, Compliance Services Field and Directors, Submission Processing Field.
- Any or all of the authorities delegated in paragraph 1 may be redelegated by the Director, Human Resources Divisionand/or Director, Strategic Human Resources.
- The authority delegated in paragraph 2 may be redelegated by the officials listed therein to their Personnel Officer and/or their Director, Human Resources (or equivalent position) but may not be further redelegated. In districts not having a personnel officer, the District Director may also redelegate this authority to an appropriate management official not below the group manager level.
- The authority delegated in paragraph 3 may be redelegated by Regional Commissioners to Assistant Regional Commissioners (Resources Management).
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 102 (Rev.
effective January 28, 1987, is hereby superseded. - Signed: John D. Johnson, Deputy Commissioner (Planning and Resources/Chief Financial Officer
- Premium Pay for Administratively Uncontrollable Overtime
- Authority: To prescribe eligibility requirements for the payment of premium pay and to resolve questions of application.
- Delegated to: The Director, Strategic Human Resources Division
- Authority: To approve premium pay authorizations for Criminal Investigators under their supervision and control who meet the eligibility requirements for premium pay.
- Delegated to:
- Director, National Operations Policy and Support
- Director, Strategy
- Director, Refund Crimes
- Special Agents in Charge
- Redelegation: This authority may not be redelegated.
- Source of Authority: Chapter 550, Treasury Personnel Management Manual.
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 103 (Rev. 10), effective October 4, 1990, is superseded.
- Signed: Bob Wenzel, Deputy Commissioner
- Absence and Charges to Leave (Updated 10-02-2000 to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To approve leave (including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave), charge absence without leave for unauthorized absences, and authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors reporting to Assistant Deputy Commissioners, Division Commissioners and Chiefs; Area Advocates; Directors, Accounts Management Field, Directors, Compliance Services Field, and Directors, Submission Processing Field.
- Redelegation: This authority may be redelegated only to employees in supervisory positions.
- Source of Authority: Treasury Order Number 102–01 (as revised).
- 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. 104 (Rev. 14), effective April 3, 1991.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
- Authorization to Engage in Outside Employment, Business, and Other Activities (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Pursuant to authority granted to the Commissioner of Internal Revenue by Chapters 250 and 735 of the Treasury Personnel Management Manual, authority is hereby delegated to the following officials to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, by employees under their supervision and control, except as restricted in paragraph 6:
- Chief Counsel
- Chief Inspector
- Chief Operations Officer
- Chief Financial Officer
- Chief Information Officer
- Assistant Commissioners
- Assistants to the Commissioner
- Assistant to the Deputy Commissioner
- Regional Commissioner
- 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; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.
- This authority may be redelegated, but not lower than to Division Directors (or equivalent level position) in the National Office, Assistant Regional Commissioners in regional offices, Division Chiefs (or equivalent) in district, and service center and compliance center offices, and Assistant Regional Inspectors.
Note:
This authority may also be redelegated to the equivalent under Division Commissioners, Chiefs and National Taxpayer Advocate.
- Authority is hereby delegated to the following officials to approve or disapprove requests from employees under their supervision and control, except as restricted in paragraph 6, to engage in outside employment, business, and other activities:
- Chief Counsel
- Chief Inspector
- Chief Operations Officer
- Chief Financial Officer
- Chief Information Officer
- Assistant Commissioners
- Assistants to the Commissioner
- Assistant to the Deputy Commissioner
- Regional Commissioner
- 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; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.
- This authority may be redelegated but not lower than to Assistant Regional Inspectors and to Branch Chiefs or their equivalent in the National Office, regions, districts, service centers and the Austin Compliance Center.
Note:
This authority may also be redelegated to the equivalent under Assistant Deputy Commissioners, Division Commissioners; Chiefs; and the National Taxpayer Advocate.
- The Chief Counsel may redelegate the authority in paragraph 1, above, but not lower than to Regional Directors of Appeals in the regions and to Division Directors in the National Office. The Chief Counsel may redelegate the authority in paragraph 3, above, but not lower than to Chiefs, Appeals Offices in the regions and to Branch Chiefs (or equivalent) in the National Office.
- The Commissioner retains the authority to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, or requests to engage in outside employment, business, and other activities, by all officials whose positions are centralized to the Executive Resources Board, specified in IRM Exhibit 0920–3.
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 105 (Rev. 9), effective October 4, 1990, is hereby superseded.
- Signed: John D. Johnson, Chief Financial Officer
- Assignment of Personnel Under Intergovernmental Personnel Act (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To arrange for and authorize the temporary assignment of personnel between the Internal Revenue Service and State and local governments and institutions of higher education under Title IV of Public Law 91-648.
- Delegated to:
- Chief, Headquarters Operations, for National Office; National Director, Personnel Division; Regional Commissioners for their jurisdictions; the Executive Officer for Customer Service; and the Executive Officer for Service Center Operations for all assignments except those for the Tax Practitioner Institute and to Historically Black Colleges and Universities (HBCUs).
- District Directors for Tax Practitioner Institute assignments.
- National Director, Equal Opportunity and Diversity, for assignments to HBCUs.
Note:
This authority is also delegated to Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.
- Redelegation: The Chief, Headquarters Operations, may redelegate no lower than the Director, Headquarters Human Resources. Regional Commissioners may delegate no lower than the Director of Support Services. All other officials delegated authority in this order may not redelegate.
- Source of Authority: Chapter 250 of the Human Resources Directorate Manual.
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.
- Signed: Michael P. Dolan, Deputy Commissioner
- Certification of Time and Attendance (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority:In accordance with applicable statutes, executive orders, regulations and policies, certify and approve T/A Records or T/A Rosters containing their own time and attendance data and to designate in writing other employees who may certify and approve T/A Records or T/A Rosters containing their own time and attendance data in those rare circumstances where it is not practical to do otherwise.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; all Directors who report to Assistant Deputy Commissioners, Division Commissioners, Deputy Division Commissioners, Chiefs and Deputy Chiefs; National Taxpayer Advocate, Deputy National Taxpayer Advocate, Area Advocates; TE/GE Area Managers; Directors, Submission Processing Field; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field.
- Redelegation: This authority may not be redelegated.
- Source of Authority: Section 3.6.G. of Title 6 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies.
- 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. 184 (Rev. 6), effective April 3, 1991.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
- Overtime (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To order or approve the performance of paid overtime duty and the performance of work on holidays by employees under their supervision and control, provided funds are available for such duty; and order or approve the performance of overtime duty by employees under their supervision and control for which compensatory time off will be granted in lieu of overtime pay in accordance with applicable statutes, executive orders, regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; all Directors who report to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and to Area Advocates, Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.
- Redelegation: This authority may be redelegated by not lower than to Branch Chief or equivalent level. The Commissioner’s Chief of Staff, and the Assistant to the Deputy Commissioner may not redelegate this authority.
Note:
This authority may be redelegated but not lower than to second-level supervisor.
- Source of Authority: Treasury Order No. 102-01 (as revised).
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
- This order supersedes that portion of Delegation Order No. 39 (Rev.18), effective April 3, 1991 that concerns overtime.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
- Leave Without Pay in Excess of One Year (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To approve leave without pay in excess of one year in regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; all executives who report to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Area Advocates; Executive Officer for Service Center Operations; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.
- Redelegation: This authority may not be redelegated.
- Source of Authority: Treasury Order Number 102-01 (as revised).
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.
- This order supersedes that portion of Delegation Order No. 104 (Rev.14), effective April 3, 1991, that concerns approval of leave without pay in excess of one year.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
- Carryover of Annual Leave (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To make determinations that the exigency of the public business is of such importance that scheduled annual leave may not be used by an employee and therefore may be carried over in accordance with applicable statutes, executive orders, regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to the Assistant Deputy Commissioners; all Directors/Area Advocates who report to Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; also delegated to Directors, Customer Service Center, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Center; Area Directors; TE/GE Area Managers.
- Redelegation: Exigency determinations must not be made by any official whose leave would be affected by the decision. In the event of such conflict, the determinations shall be made at the next higher managerial level. This authority may not be redelegated.
- Source of Authority: Treasury Order Number 102-01 (as revised).
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes that portion of Delegation Order No 104 (Rev. 14), effective April 3, 1991, that concerns carryover of annual leave.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
- Temporary Office Closures and Dismissals (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)
- Authority: To close their offices and dismiss employees under their supervision and control from duty without charge to leave or loss of pay for short periods of time (generally not exceeding 3 consecutive work days for a single period of excused absence) in accordance with applicable statutes, executive orders, regulations and policies.
- Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.
Note:
This authority is also delegated to Assistant Deputy Commissioners; all executives who report to Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors Submission Processing Field and Commissioners’ Representatives.
If there are two or more Internal Revenue offices in one locality under the jurisdiction of different executives, area managers, or advocates, the affected officials (replacing executives) should coordinate the closings and dismissals. If there is a disagreement between the affected executives, the issues will be referred to the next higher level. The Chief, Headquarters Operations and/or Chief AWSS or Deputy Chief AWSS will coordinate the closings of National Office offices located in the Washington, DC area.
- Redelegation: Only the authority to close posts of duty and local offices, foreign posts, and offices in Puerto Rico may be redelegated, but not lower than the official having administrative supervision at such subordinate office.
- Source of Authority: Treasury Order Number 102-01 (as revised).
- To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes that portion of Delegation Order No. 104 (Rev. 14), effective April 3, 1991, that concerns temporary office closures and dismissals.
- Signed: Charles O. Rossotti, Commissioner of Internal Revenue
| New Number | Old Number | Title |
| 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 |
| Chart 1 | |||
|---|---|---|---|
| Director, Strategic Human Resources | |||
| Is Delegated Authority To | Positions/Actions Covered By Delegated Authority | Positions/Actions Not Covered By The Delegated Authority | May Not Redelegate Lower Than |
| ADVERSE/DISCIPLINARY AND OTHER ACTIONS | |||
| Review any action with regard to adverse and disciplinary cases, taken or approved under authority delegated by this Delegation Order, except actions taken or approved by the Deputy Commissioner or the Chief Management and Finance and to take, direct or recommend corrective action when he/she determines it to be necessary. | Actions for the Internal Revenue Service as the appellate official on grievances for which the Regional Commissioners, Chief Operations Officer, Chief Information Officer, the Business Systems Modernization Executive, Assistants to the Commissioner, Assistant Commissioners, Chiefs (except the Chief Management and Finance), Deputy Chiefs, Division Commissioners, Deputy Division Commissioners, Directors who are direct reports to Chiefs and Division/Deputy Division Commissioners, and the National Taxpayer Advocate were deciding officials | May not redelegate | |
| APPOINTMENTS | |||
| Appoint Experts and Consultants in accordance with IRM 0250 (prior Departmental approval required) | Actions for the Internal Revenue Service | May not redelegate | |
| Request a waiver of the dual compensation act through the Department of Treasury to reemploy retired military and Federal civilian personnel without loss of pay or annuity, as provided by the Federal Employees Pay Comparability Act of 1990. | Recommendations for waivers submitted by National Office and field officials. | May not redelegate | |
| AWARDS | |||
| Authorize the payment of monetary awards for approved contributions when an appropriately documented and approved case record is received | Centralized Positions in Appeals; Executive Resources Board (ERB) positions; and servicewide or inter-agency contributions for which written notification of approval has been received | Administrative Assistant to the Executive Resources Board | |
| Comment on recommendations to the Deputy Commissioner for monetary awards and exceptions to monetary award scales exceeding $5,000 | Actions for the Internal Revenue Service | May not redelegate | |
| CLASSIFICATION | |||
| Classify Positions | All General Schedule and Federal Wage System positions covered by IRM 0511 All standardized positions common to several regions and described by standardized position descriptions (SPDs). All positions where authorized officials request Director, Strategic Human Resources classification action. |
ERB covered positions | Designated Position Classifiers or Personnel Specialists assigned position classification responsibilities in the Office of Director, Strategic Human Resources |
| Review, take, direct or recommend corrective action in any personnel matters when determined to be required. Including cases involving classification actions | All positions classified under authority delegated by this Delegation Order | ERB covered positions
Actions taken or approved by the Deputy Commissioners and Chief Management and Finance |
Director, Strategic Human Resources |
| DETAILS | |||
| Concur with and forward to OPM, requests to extend employee details to unclassified positions beyond 120 days | May not redelegate | ||
| Determine the need for, and approve the use of details to higher graded positions for up to one year during a major reorganization | May not redelegate | ||
| PAY ADMINISTRATION | |||
| Review, take, direct or recommend corrective action in any personnel matters when determined to be required. Including cases involving retroactive promotion and back pay | Claims submitted by National Office and field officials for higher level administrative review and determination | ERB covered positions
Actions taken or approved by the Deputy Commissioners and Chief Management and Finance |
May not redelegate |
| PERSONNEL REDEPLOYMENT | |||
| Exercise the special personnel authorities to facilitate redeployment of personnel, including temporary and term appointments and waivers of qualification requirements, granted to the Service by OPM | May not redelegate | ||
| RECRUITMENT/EXAMINING | |||
| Review, take, direct, or recommend necessary action for IRS when accepting delegated examining agreements from the Office of Personnel Management or the Department of the Treasury | May not redelegate | ||
| RETIREMENT | |||
| Administer FERS law enforcement position coverage provisions for the Internal Revenue Service with the concurrence of the appropriate program official | All Law Enforcement Officer positions | May not redelegate | |
| With concurrence of OPM, determine credibility of CSRS and/or FERS service | |||
| RIF NOTICES | |||
| Approve extension of RIF notice beyond 180 days | All employees of Internal Revenue Service | May not redelegate | |
| SUITABILITY DETERMINATIONS | |||
| Review, take, direct, or recommend necessary action for the IRS in suitability decisions | Cases submitted by National Office and field officials when higher level administrative review is desired on external applicants for employment | Actions taken or approved by the Deputy Commissioners, Chief Operations Officer, Chief Information Officer, the Business Systems Modernization Executive, Chiefs (except the Chief Management and Finance), Deputy Chiefs, Division Commissioners, Deputy Division Commissioners, Directors reporting directly to Chiefs and Division/Deputy Division Commissioners, and the National Taxpayer Advocate | May not redelegate |
| TRAINING | |||
| Approve Servicewide Training Agreements | Actions for the Internal Revenue Service | May not redelegate | |
| NOTE: For purposes of this delegation, equivalent level position means a supervisory position with a different title reporting directly to the same position to which the one cited reports, e.g., Division Director, or equivalent level position would be any supervisory position reporting directly to the Assistant Commissioner. |
| Chart 2 | |||
|---|---|---|---|
| Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue | |||
| Is Delegated Authority To | Positions/Actions Covered By Delegated Authority | Positions/Actions Not Covered By The Delegated Authority | May Not Redelegate Lower Than |
| ADVERSE/DISCIPLINARY AND OTHER ACTIONS | |||
| Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) | 1. Chief Operations officer, Chief Financial Officer, and Chief Information Officer 2. All employees within the Commissioner’s and Deputy Commissioner’s immediate offices |
Positions reporting to the Commissioner | 1. May not redelegate 2. May not redelegate |
| Effect adverse actions and actions based on unacceptable performance | 1. All ERB covered positions 2. All employees within the immediate offices of the Chief Operations Officer, Chief Information Officer, and Chief Management and Finance |
Chief Operations Officer, Chief Information Officer and Assistants to the Commissioner
All employees within the Commissioner’s and Deputy Commissioner’s immediate offices |
1. May not redelegate 2. May not redelegate |
| Propose and/or effect: —Separation or termination during probation —Suspensions of 14 days or less —Written reprimand —Warning Letters and Letters of caution —Closed without action and Clearance letters —Suitability determinations |
1. ALL ERB covered positions 2. All employees within the Deputy Commissioner’s immediate office |
1. Chief Operations Officer; Chief Management and Finance; Chief Information Officer; Chief Counsel for positions under their jurisdiction 2. May not redelegate |
|
| ASSIGNMENTS | |||
| Deputy Commissioner (Operations) as Chairperson, Executive Resources Board, to approve the assignment of an employee serving under a Schedule A or B appointment to a competitive position | Positions centralized to the Executive Resources Board | May not redelegate | |
| AWARDS | |||
| Approve monetary awards and exceptions to monetary award scales up to and including $10,000 for any one individual or group, and incur necessary expenses for the recognition of contributions | Employees in his/her immediate office, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members | Assistant to Deputy Commissioner Assistant Deputy Commissioner |
|
| Deputy Commissioner (Operations) as Chairperson, Executive Resources Board, to review and concur in recommendations for all awards for executives | ERS covered positions | May not redelegate | |
| Recommend to Treasury, monetary awards of $10,001–$25,000 ($5,001 or more for Performance Management and Recognition System (PMRS) Cash Awards) for any one individual or group | May not redelegate | ||
| Recommend an additional monetary award of $10,000 (total $35,000) to the President through Treasury. | May not redelegate | ||
| DETAILS | |||
| Approve details of 30 days or less, to or from positions in the Internal Revenue Service and another Federal agency or Treasury Bureau | ERB covered positions and centralized positions as defined in IRM 0250 | May not redelegate | |
| Deputy Commissioner (Operations) as Chairperson, Executive Resources Board, to approve extension of employee details to established positions —to same or lower graded positions in the Service in 120-day increments for up to one year; and —to higher graded positions in the Service for a period not to exceed 240 calendar days |
ERB covered positions | May not redelegate | |
| PAY ADMINISTRATION | |||
| Approve exceptions to restrictions for pay for more than one position for more than 40 hours a week (Dual employment) | Positions in his/her immediate office ERB covered positions and centralized positions as defined in IRM 0250 |
May not redelegate
May not redelegate |
|
| Waive the reduction of military retirement pay for recruitment of employees | Positions in his/her immediate office ERB covered positions and centralized positions as defined in IRM 0250 |
May not redelegate
May not redelegate |
|
| PERFORMANCE EVALUATION | |||
| Determine that work is or is not of an acceptable level of competence for within-grade step increase | Employees in his/her immediate office | Those supervisors who evaluate the work being performed | |
| STANDARD FORMS 52 and 50 | |||
| Approve Request for Personnel Action: SF–52, Part I, Block H |
Actions for Employees in his/her immediate office | Assistant to Deputy Commissioner Assistant Deputy Commissioner |
|
| Approve and effect final action for the Internal Revenue Service, for appointments, position changes, and separations: 1. Request for Personnel Action SF–52 2. Notification of Personnel Action, SF–50 |
ERB covered positions | Chief Operations Officer, Chief Management and Finance, Chief Information Officer Actions requiring Treasury approval, per Treasury Directive 102–01 |
1. Administrative Assistant to the Executive Resources Board 2. May not redelegate |
| SUITABILITY DETERMINATIONS | |||
| After obtaining technical assistance of the appropriate Personnel function, to make suitability decisions on external applicants for employment | Positions in his/her immediate office | Assistant to the Deputy Commissioner Assistant Deputy Commissioner |
|
| With prior Treasury approval make suitability decisions on external applicants for employment | Centralized positions as defined in IRM 0250, and ERB covered positions | May not redelegate | |
| Chart 3 | |||
|---|---|---|---|
| Chief Operations Officer, Chief Financial Officer and Chief Information Officer | |||
| Are Delegated Authority To | Positions/Actions Covered By Delegated Authority | Positions/Actions Not Covered By The Delegated Authority | May Not Redelegate Lower Than |
| ADVERSE/DISCIPLINARY AND OTHER ACTIONS | |||
| Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) | 1. Regional Commissioner 2. Assistant Commissioner 3. Deputy Assistant Commissioner 4. All employees within the immediate office of the Chief Operations Officer, Chief Financial Officer, and Chief Information Officer |
1. May not redelegate 2. May not redelegate 3. May not redelegate 4. May not redelegate |
|
| All employees under their jurisdiction for whom Assistant Commissioners, Assistant Chief Information Officers and Regional Commissioners have proposed actions | ERB covered positions | May not redelegate | |
| Propose and/or effect: —separation or termination during probation —suspensions of 14 days or less —written reprimand—admonishments —warning letters and letters of caution —closed without action and clearance letters —suitability determinations |
All employees within the immediate office of the Chief Operations Officer, Chief Financial Officer, and Chief Information Officer | ERB covered positions | May not redelegate |
| AWARDS | |||
| Approve monetary awards and exceptions to monetary award scales up to $5,000 for any one individual or group, and incur necessary expenses for the recognition of contributions | Employees in their immediate office, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members | Centralized positions as defined in IRM 0250 and ERB covered positions | May not redelegate |
| Approve monetary awards and exceptions to monetary award scales of $5,001–$10,000 (excluding PMRS Cash Awards) for any one individual or group (Recommendations will be forwarded through the Director, Human Resources Division, for comment) |
May not redelegate | ||
| PERFORMANCE EVALUATION | |||
| Determine that work is or is not of an acceptable level of competence for within-grade step increase | Employees in their immediate office | Centralized positions as defined in IRM 0250 | Those supervisors who evaluate the work being performed |
| STANDARD FORMS 52 and 50 | |||
| Approve Request for Personnel Action: SF–52, Part I, Block H | Employees in their immediate office | May not redelegate | |
| SUITABILITY DETERMINATIONS | |||
| After obtaining technical assistance of the Personnel function, make suitability decisions of external applicants for employment | Positions in their immediate office | Centralized positions as defined in IRM 0250 and ERB covered positions | May not redelegate |
| Chart 4 | |||
|---|---|---|---|
| Assistant Commissioners and Assistants to the Commissioner** | |||
| Are Delegated Authority To | Positions/Actions Covered By Delegated Authority | Positions/Actions Not Covered By The Delegated Authority | May Not Redelegate Lower Than |
| ADVERSE/DISCIPLINARY AND OTHER ACTIONS | |||
| Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) | 1. Division Directors (and equivalent)* and Directors, Detroit Computing Center and Martinsburg Computing Center 2. All other employees under their jurisdiction 3. Deputy Assistant Chief Information Officer for employees in the immediate office of the Assistant Chief Information Officer |
Deputy Assistant Commissioners | 1. May not redelegate 2. Deputy Assistant Commissioner for employees in the immediate office of the Assistant Commissioner Division Directors (and equivalent)* for Branch or Division Chiefs (and equivalent)* for all employees under their jurisdiction Branch or Division Chiefs (and equivalent)* for all employees under their jurisdiction |
| Effect adverse actions and actions based on unacceptable performance | All employees under their jurisdiction for whom a Deputy AC; Division Director (or equivalent)*; Director, Detroit Computing Center or Director, Martinsburg Computing Center has proposed an action | ERB covered positions | Division Directors (and equivalent)* for employees under their jurisdiction below the level of Branch or Division Chief (and equivalent)* |
| Propose and/or effect: —Separation or termination during probation —Suspensions of 14 days or less —Written reprimand —Admonishments —Warning letters and Letters of caution —Closed without action and Clearance letters —Suitability determinations |
1. Branch Chiefs (and equivalent)* 2. All other employees under their jurisdiction |
ERB covered positions | 1. Division Directors and equivalent. 2. Branch Chiefs (and equivalent)* Immediate supervisor for employees under their jurisdiction in the case of admonishments only |
| AWARDS | |||
| Approve monetary awards and exceptions to monetary award scales up to and including $5,000 for any one individual or group, and incur necessary expenses for the recognition of contributions | 1. Employees under their jurisdiction, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members 2. Employees in Detroit Computing Center and Martinsburg Computing Center |
Centralized positions as defined in IRM 0250 and ERB covered positions | 1. Deputy Assistant Commissioner; Division Director, or equivalent level, of initiating National Office function for awards up to and including $5,000; Branch Chief, or equivalent* level, of initiating National office function for awards up to and including $3,000 2. Directors (MCC & DCC), for awards up to and including $5,000; Division Chief, or equivalent level, for awards up to and including 3,000; Branch Chief, or equivalent level*, for awards up to and including $1,500 |
| Authorize the payment of monetary awards for approved contributions when an appropriately documented and approved case record is received | Employees under their jurisdiction; employees in Detroit Computing Center and Martinsburg Computing Center; contributions of employees of other Government agencies and armed forces members; and servicewide or interagency contributions for which written notification of approval has been received | Centralized positions as defined in IRM 0250 and ERB covered positions | Servicing personnel officers |
| Recommend to the Chief Operations Officer, Chief Management and Finance or Chief Information Officer as appropriate monetary awards and exceptions to monetary award scales exceeding $5,000 (Recommendation will be forwarded through the Director, Human Resources Division for comment) |
1. Employees under their jurisdiction, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members 2. Employees in Detroit and Martinsburg Computing Center |
Centralized positions as defined in IRM 0250 and ERB covered positions | 1. May not redelegate 2. May not redelegate |
| PERFORMANCE EVALUATION | |||
| Determine that work is or is not of an acceptable level of competence for within-grade step increase | National Office employees under their jurisdiction | Centralized positions as defined in IRM 0250, and ERB covered positions | Those supervisors who evaluate the work being performed |
| STANDARD FORMS 52 and 50 | |||
| Approve Request for Personnel Action: SF–52, Part I, Block H | |||