This page contains Delegation Orders that are in effect but have not yet been published in the Internal Revenue Manual (IRM). (For published Delegation Orders, see IRM 1.2, Servicewide Policies and Authorities). Delegation Order 1-1 (Rev. 5), Order of Succession and Designation to Act as Commissioner of Internal Revenue This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 1-8 (Rev. 1), Approval of Foreign Travel This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 1-10 (Rev.2), Invitational Travel This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 1-23 (Rev. 1), Authorization to Perform Functions of the Commissioner This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 1-48 (Rev. 1), Approval of Business-Class and Premium Economy-Class Travel This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 1–65 (Rev 1.), Certification of Seriously Delinquent Tax Debt Under IRC 7345 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 1-68 (Rev. 1), Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments PDF Delegation Order 1-68 (Rev. 1), Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments Delegation Order 4-9 (Rev. 3), Reimbursable Technical Tax Administration Assistance Agreements PDF Revision to Delegation Order 4-9 (Rev. 3), effective December 12, 2024, for incorporation into IRM 1.2.2. Delegation Order 4-32 (Rescinded), Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 5-4 (Rev. 4), Federal Tax Lien Certificates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 6-22 (Rev.1), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, Quality Step Increases. This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 6-23 (Rev. 2), Delegations of Authority to Accomplish Pay Administration This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 7-3 (Rev. 3), Church Tax Inquiries and Examinations PDF Revision to Delegation Order 7-3 (Rev. 2), effective April 8, 2024 for incorporation into IRM 1.2.2. Delegation Order 10-1 (Rev. 2), Perform Operating Functions Relating to Personnel Security This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 11-2 (Rev. 5), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 25-6 (Rev.1), Cost of Complying With a Summons PDF Revision to Delegation Order 25-6, effective October 8, 2024, for incorporation into IRM 1.2.2. Delegation Order 25-8 (Rev. 1), Formal Document Requests This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024. Delegation Order 30-9 (Rev. 2), Authority to Withhold Cases from Appeals and to Deny Requests for Appeals Review in Cases Designated for Litigation This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 1-1 (Rev. 5), Order of Succession and Designation to Act as Commissioner of Internal Revenue This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 1-8 (Rev. 1), Approval of Foreign Travel This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 1-10 (Rev.2), Invitational Travel This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 1-23 (Rev. 1), Authorization to Perform Functions of the Commissioner This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 1-48 (Rev. 1), Approval of Business-Class and Premium Economy-Class Travel This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 1–65 (Rev 1.), Certification of Seriously Delinquent Tax Debt Under IRC 7345 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 4-32 (Rescinded), Closing Agreements Subject to Internal Revenue Service and Resolution Trust Corporation Inter-Agency Agreement Dated December 10, 1992 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 5-4 (Rev. 4), Federal Tax Lien Certificates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 6-22 (Rev.1), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, Quality Step Increases. This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 6-23 (Rev. 2), Delegations of Authority to Accomplish Pay Administration This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 10-1 (Rev. 2), Perform Operating Functions Relating to Personnel Security This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 11-2 (Rev. 5), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 25-8 (Rev. 1), Formal Document Requests This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
Delegation Order 30-9 (Rev. 2), Authority to Withhold Cases from Appeals and to Deny Requests for Appeals Review in Cases Designated for Litigation This guidance is now incorporated into the IRM. Following the link above will take you to IRM 1.2.2 where the guidance has been incorporated. This link will be removed on 11/13/2024.
