This page directs you to current delegation orders and policy statements in the Internal Revenue Manual.
The following table lists delegation orders and policy statements pertaining to each IRS business process, with a link to the corresponding IRM on the IRS Electronic Reading Room web site.
| Business process | Business process number (starts with) |
Delegation order IRM |
Policy statement IRM |
|---|---|---|---|
| Appeals | 8 | 1.2.2.9 | 1.2.1.9 |
| Chief Counsel | 30 | 1.2.2.15 | 1.2.1.15 |
| Collecting process | 5 | 1.2.2.6 | 1.2.1.6 |
| Communications, Liaison and Disclosure | 11 | 1.2.2.11 | 1.2.1.11 |
| Criminal Investigation | 9 | 1.2.2.10 | 1.2.1.10 |
| Customer Account Services | 21 | n/a | 1.2.1.13 |
| Examining process | 4 | 1.2.2.5 | 1.2.1.5 |
| Human Resource management | 6 | 1.2.2.7 | 1.2.1.7 |
| Information Technology | 2 | 1.2.2.3 | 1.2.1.3 |
| Organization, Finance and Management | 1 | 1.2.2.2 | 1.2.1.2 |
| Penalties and interest | 20 | 1.2.2.13 | 1.2.1.12 |
| Rulings and Agreements process | 7 | 1.2.2.8 | 1.2.1.8 |
| Security, Privacy and Assurance | 10 | 1.2.2.16 | 1.2.1.17 |
| Special topics | 25 | 1.2.2.14 | 1.2.1.16 |
| Submission processing | 3 | 1.2.2.4 | 1.2.1.4 |
| Taxpayer Advocate | 13 | 1.2.2.12 | n/a |
| Taxpayer Education and Assistance | 22 | n/a | 1.2.1.14 |