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Recently approved Commissioner Delegation Orders

 

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 1-64 (Rev. 1), Authority to Approve or Deny a Contractor’s Request for a Deferment of Collections or Installment Payments PDF

Revision to Delegation Order 1-64 (Rev. 1), effective February 6, 2025, for incorporation into IRM 1.2.2.

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 6-22 (Rev. 2), 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, and Quality Step Increases PDF

Delegation Order 6-22 (Rev. 2), effective March 28, 2025, for incorporation into IRM 1.2.2.

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 9-1 (Rev. 1), Seizure and Forfeiture of Personal Property PDF

Revision to Delegation Order 9-1 (Rev. 1), effective March 4, 2025, for incorporation into IRM 1.2.2.

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.

Page Last Reviewed or Updated: 25-Apr-2025