1.11.4. Servicewide Delegation Order Process

(1) This IRM section enables the IRS to meet certain federal requirements to document, publish and maintain records of policies, authorities, procedures and organizational operations described in IRM 1.11.1.1.2, Authority.

(2) The IRS Restructuring and Reform Act of 1998 resulted in a complete restructuring and reformatting of the IRM to align with IRS business processes. One of the primary goals of IRS modernization was to restore and maintain the IRM as the single, official compilation of IRS policies, procedures and guidelines.

(3) In 1999, the IRS formed the Office of Servicewide Policy, Directives and Electronic Resources (formerly Servicewide Policy, Directives and Electronic Research). SPDER is responsible for designing, implementing and monitoring a strategic approach to managing and setting Servicewide policy for internal management directives. See IRM 1.11.1, Internal Management (IMD) Program and Responsibilities, for information about the affect of these changes.

(1) By law, federal agencies are expected to document, publish and maintain records of policies, authorities, procedures and organizational operations. The IRM is the source for the IRS. See IRM 1.11.1.1.2, Authority for the authorities and legal obligations of IMDs.

(2) 26 CFR 301.7701-9 explains delegation rules which apply to authorities set forth in the IRC. Generally, that section explains presumptions under the regulation that:

1. An authority is susceptible to redelegation unless prohibited or restricted;

2. That delegations of authority made under the regulation directly to subordinates of the Commissioner are made through the Commissioner; and

3. The Commissioner may select delegates in addition to those expressed in the regulation and may condition the exercise of authority under the regulation.

(3) The Freedom of Information Act (FOIA), 5 USC 552(a)(2)(c), requires each agency to maintain and make available for public inspection and copying a current index providing identifying information for the public. The publication of the Delegation Orders on IRS.gov or in IRM 1.2.2, Servicewide Delegations of Authority fulfills this legal responsibility.

(1) The Director, Research, Applied Analytics and Statistics Division (RAAS) is the executive responsible for the IMD program.

(2) The Director, Strategy and Business Solutions, is the program manager for SPDER.

(3) Senior executives of each IRS organization are responsible for delegated authorities (i.e. Delegation Orders) for their respective programs.

(4) The Commissioner or Deputy Commissioner review, approve and sign Servicewide Delegation Orders.

(1) Senior executives of each IRS organization are responsible for reviewing, maintaining and archiving Delegation Orders for their respective programs.

(2) Beginning in FY 2021, SPDER will annually request the executives of each IRS organization to indicate the current status of their Delegation Order content. SPDER compiles the results into a report for Senior executives, managers, IMD coordinators, and staff which is used to support and improve IMD program management.

(1) Servicewide Delegation Order - An official IRS document providing specific delegations of authority issued by the Commissioner of Internal Revenue, or on his/her behalf by either of the Deputy Commissioners, to subordinates officials, with or without restrictions on redelegation.

(2) Division/Function Delegation Order - A delegation of authority issued by Division Commissioners, Chiefs, National Taxpayer Advocate and equivalent level executives, to their subordinate officers or employees, which redelegate authorities delegated to them or their subordinates by the Commissioner or through the Commissioner via a Servicewide Delegation Order.

(3) Internal Management Documents (IMDs) - Official communications that designate policies and authorities, and deliver instructions to IRS officials and employees.

(4) Freedom of Information Act (FOIA) - A federal law (5 USC 552) that provides the right of the public to request access to federal agency records or information including administrative procedural manuals and instructions to staff, unless the documents are exempt from disclosure.

(1) Delegations of authority made by any predecessor of an incumbent will be treated as having been made by the incumbent, unless or until the incumbent modifies or revokes such authority. Similarly, an incumbent assumes all authorities previously vested in, or delegated to, the incumbent's position.

(2) When organizational or personnel changes are made which alter title/designation, without substantive alteration in function or duty, existing delegation orders remain in effect until updated by the appropriate organization.

(1) Authority should be delegated directly to the lowest level expected to take final action. Doing so avoids the need to issue redelegations of authority through heads of office. Delegating authority to the lowest level for action means that:

1. Every intervening line supervisory position up to and including the Commissioner has the same authority.

   Note: In some exceptional cases, delegations do not flow through the chain of command. For example, certain authority delegated by Servicewide Delegation Order 1-14, which concerns procurements, skips officials in the chain of command.

2. Persons who hold the same position (title) as the lowest delegated authority but at a higher grade within the same office/function may exercise the delegated authority. For example, authorities delegated to GS-11 revenue agents (Small Business/Self-Employed) also may be exercised by GS-12, GS-13 or GS-14 revenue agents (Small Business/Self-Employed). The preceding sentence applies even when the words and above do not appear after the grade level in the delegation order.

   Note: Authorities delegated to persons who hold a position (title) within a particular office/function may not be exercised by persons who hold the same position (title) in a different office/function (i.e., authorities delegated only to GS-11 revenue agents (Small Business/Self-Employed) may not be exercised by revenue agents, regardless of grade, within Large Business & International).

3. The intervening line management positions are authorized to supervise and direct their subordinates' performance of the authority(ies).

4. If a delegated authority is to be removed permanently, modifications to the order should be sought immediately to rescind the Delegation Order. If the restriction, suspension or removal is uniform throughout a specific division or function and there is in an immediate need to rescind, the executive official with supervisory authority/ownership over all members of the class, must sign a memorandum documenting the restriction, suspension, or removal and notify *SPDER.

(1) It is important that employees know when a delegation order is issued. Originators of Servicewide delegation orders must take great care to ensure that employees who need to know are informed of approval of the order.

(2) A Servicewide delegation order is effective once it is reviewed, approved and signed by the commissioner or deputy commissioner. It is extremely important that delegation order originators confer with the SPDER staff to ensure that orders are included in IRM 1.2. Circumvention of formal SPDER review and required distribution under IRM 1.11.1 will likely delay execution and may impact effectiveness.

(3) Revised or new Division/Function Delegation Orders will be made available to the public on the IRS public web site at https://www.irs.gov/privacy-disclosure/recently-approved-division-function-delegation-orders, until published in the appropriate section of IRM 1.2.

(4) A complete list of servicewide delegation orders can be found at the Servicewide Delegation Order search page.

(1) Senior executives are responsible for their Servicewide Delegation Orders and for clearing them through impacted offices, the Office of Chief Counsel and then the Office of SPDER, prior to submitting to the Commissioner or Deputy Commissioners for approval and signature.

(2) Senior Executives are responsible for conducting a periodic review of Delegation Orders.

(3) Delegation Order authors must coordinate with their organization’s IMD Coordinator.

(4) The Commissioner and Deputy Commissioners are the only officials authorized to approve/sign a Servicewide Delegation Order.

(5) When published in the related IRM section, the approval date will be printed with each Delegation Order, but a signature facsimile will not be printed.

(1) Contact your organization’s IMD Coordinator for assistance in revising or creating Delegation Orders.

(2) For revisions, use the existing Delegation Order as your source document located in IRM 1.2.2 , Servicewide Delegations of Authority. See Exhibit 1.11.4-1 for format and sample delegation orders.

(3) For new Delegation Orders, contact *SPDER to obtain a number.

(1) Each delegation order must include the elements described below. Delegation orders prepared for a division/function must contain the same elements.

1. Title: Provide a brief topical title. Reflect the subject matter covered rather than duplicate the specific authority as stated within the order itself. Do not include any parenthetical information.

2. Authority: Provide a clear statement of the authority being delegated. This statement should not contain any extraneous material or explanation although short references to important limitations may be made where prudent. A single delegation order may provide for more than one authority. The first exhibit shows an example of a delegation order that provides for more than one authority pertaining to the same subject. See Exhibit 1.11.4-2. Authority statements must never include statements addressing procedure.

3. Delegated to: Enter the title of the lowest level employees or positions to whom the authority is delegated. All positions within the chain of command up to and including the commissioner have the same authority. Higher grades of the same position also have the authority.

   Example: To determine the lowest appropriate level, originators may need to research field responsibilities which relate to the order being prepared. If it is appropriate for employees at the GS-07 level to exercise this authority and redelegations are routinely made, the Servicewide delegation order should make the delegation to the GS-07 level directly.

   Note: If, during a reorganization, position titles change, without substantive change in responsibility, a delegation order is still effective for the new position title until the delegation order is revised. Under no circumstances should operations cease because a new title is not reflected in an existing delegation order.

4. Redelegated to: Servicewide delegation orders must specify if redelegation is allowed, disallowed or restricted, and if so to what level. If the original delegation is to the lowest appropriate level, no further redelegation should be permitted. Sometimes Servicewide delegation orders allow a head of office or other officer to make the decision to redelegate and will provide for the lowest level to which redelegation is allowed.

   Note: In the case of a division/function delegation order this element must include the following statement: "This authority may not be redelegated."

5. Source(s) of Authority: Make sure that the proper source of authority is cited, and, for revisions, that it is current and correct. Unless this is done, the clearance package may be delayed waiting for the proper source of authority. A Treasury Order, Code of Federal Regulations provision, or other reference cited in a previous delegation order, in the case of revision, may be obsolete or may not be current or sufficient, so some research may be required.

   Note: Where a source of authority is rendered obsolete or out-of-date, the delegation order will continue to be valid to the extent that the delegation is supported by a superseding or successor authority until the delegation order is superseded, rescinded or obsoleted.

   Reminder: If a Servicewide delegation order is authorized through a Treasury Order or Treasury Directive, make sure that the Order/Directive is still current.

   Note: In the case of a Division/Function Delegation Order the source of authority will be the Servicewide delegation order(s) to which it relates.

6. Prior History and Ratification Paragraph: If the delegation order revises or updates a prior delegation order, the delegation order must include a statement to that effect. Additionally, all new or revised delegation orders must include a ratification statement to protect the Service in the event that officials given the new or revised authority inadvertently exercised the authority after the intent was to give them such authority but before the delegation order was signed. Thus, the numbered paragraph immediately preceding the signature of the approving official should provide:
   "This order supersedes Delegation Order X-XX (Rev. XX), dated Month DD, YYYY. To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified."

Note: If the previous order was amended after its effective date, the statement should provide, "This order supersedes Delegation Order X-XX (Rev. XX), dated Month DD, YYYY."

7. Signature and Date Lines: The bottom of the order should have two adjacent lines, the first with the approving official’s name and title typed below and "Date" typed under the second line. For Servicewide delegation orders, the Deputy Commissioner who has organizational responsibility is the signing official.

8. See Exhibit 1.11.4-1 through Exhibit 1.11.4-4 for sample delegation orders.

(1) IRM 1.11.9, Clearing and Approving Internal Management Documents (IMDs) describes the procedures for the clearing IMDs. However, in addition, there are specific actions which apply only to delegation orders.

(2) Use Form 2061, Document Clearance Record to document the review and approval by management, affected offices and Counsel.

(3) Complete Form 13839, Note to Reviewer to state the change, purpose and reason for the revision/issuance.

(4) Specific actions include:

1. All Servicewide delegation orders must be reviewed by the office of Chief Counsel and must be listed as the last clearance point before the office of Servicewide Policy, Directives and Electronic Resources (SPDER). See IRM 1.11.4.4.5.1, Chief Counsel Review.

2. All Servicewide delegation orders must be sent by the originating office through their IMD coordinator to the office of SPDER.

3. All Servicewide delegation orders must be sent to the director of SPDER prior to review and signature of the Commissioner or Deputy Commissioner. The SPDER office will review the document for verification that: the sources of authority support the order and that the delegates are appropriately assigned.

4. Officials clearing or reviewing a Servicewide delegation order not routed through their IMD coordinator must advise the IMD coordinator of the clearance package.

5. The director of SPDER must be listed on the Form 2061, Document Clearance Record after Chief Counsel and before the Commissioner or Deputy Commissioner.

(1) Chief Counsel must review all Delegation Orders and sign a Form 2061 before they are submitted to the SPDER office.

(2) Chief Counsel’s signature must be within 60 calendar days of SPDER receiving the package.

(3) All accepted review comments must be incorporated into the delegation order before it is submitted to Chief Counsel for clearance.

(4) Only changes suggested by Chief Counsel may be made after Chief Counsel's approval.

(1) Once the delegation order has been cleared through all of the required and impacted offices it must be submitted to SPDER for review. It is the responsibility of SPDER to review, process, obtain approval/signature, and publish it in the IRM Chapter 1.2, Servicewide Policies and Authorities.

(2) The completed delegation order final package must contain the following:

(3) Forward the completed package both electronically and in paper to SPDER for review and submission to the Commissioner or Deputy Commissioner for signature.

1. Send the completed paper package to SPDER at:
   Internal Revenue Service
   OS:RAAS:SBS:SPDER/ 77K-3100
   1111 Constitution Ave. NW,
   Washington, DC 20224-0002; and

2. Send the completed package electronically to *SPDER

(4) A SPDER analyst will verify the entire package before approval and signature and request any needed corrections. SPDER will verify the following:

1. Numbering is correct;

2. Format conforms to the format of the Servicewide delegation orders;

3. Division delegation orders accurately reflect the intent of the Servicewide delegation order to which it relates;

4. Redelegated authority is allowed based on the Servicewide delegation order;

5. Chief Counsel reviewed and approved the Delegation Order; and

6. Contains a ratification statement.

(5) The SPDER office will prepare a Form 14074, Action Routing Sheet, with signature lines for:

1. Director, Servicewide Policy, Directives and Electronic Resources;

2. Assistant Deputy Commissioner(s), if Deputy Commissioner approves;

3. Deputy Commissioner(s);

4. Staff Assistant to the Commissioner, if Commissioner approves;

5. Commissioner

(6) After signed delegation order has been returned to SPDER, within seven calendar days SPDER will:

1. Include the “approval date” as the new revision or issue date in the document and post it to the IMD Tracking web site and the Servicewide Delegation Order web site

2. Notify the submitter and IMD Coordinator of the signature and approval;

3. Request Online Services to post the new/revised Delegation Order to FOIA Library on IRS.gov;

4. Scan the signed Delegation Order; and

5. Forward the final package to the IRS Historical Research Library.

(7) SPDER will incorporate the new/revised Delegation Order into IRM 1.2.2 on a semi-annual schedule ( (January/July).

(1) In very limited situations, authors may request modifications to published Delegation Orders for editorial changes that do not change the meaning of the content.

(2) Editorial changes are limited to:

• Updating organizational terms and titles to current terms or titles 

• Correcting typographical errors, e.g., spelling or grammatical errors

(3) For editorial change considerations, forward the following to *SPDER

1. Track changes Word file of the Delegation Order

2. Final Word file with no tracked changes

3. Completed Form 13839, Note to Reviewer indicating the reason for the change

4. Form 2061, Document Clearance Record signed by the organization’s Executive approving the change.

(4) After review and agreement, SPDER will update the Delegation Order in IRM 1.2.2 based on the semi-annual schedule (January/July) and notate the editorial correction in the Manual Transmittal.

(5) The published Delegation Order effective date and revision number will remain the same.

(6) SPDER will retain the documents and forward to the IRS Historical Research library for record retention and documentation.

(1) Every Division/Function Delegation Order is numbered. The number format identifies the division/function and the related Servicewide delegation order. In addition, because multiple Division/Function Delegation Orders may be issued relating to one particular Servicewide Delegation Order, the format allows sequential numbers.

(2) Each Dvision/Function Delegation number will appear as follows:

Organization acronym - servicewide Delegation Order number - sequential digit.

(1) The format and content of Division/Function Delegation Orders follows that of Servicewide Delegation Orders See IRM 1.11.4.6.3, Servicewide Delegation Order Content.

(2) List the related Servicewide Delegation Order in the “Authority” paragraph.

(3) The level of authority in Division/Function Delegation Order must be consistent with the authority in the Servicewide Delegation Order including any applicable authority, such as Treas. Regs.

(4) See Exhibit 1.11.4-4 for a sample Division/Function Delegation Order.

(1) IRM 1.11.9, Clearing and Approving Internal Management Documents (IMDs) describes the procedures for the clearing IMDs. However, in addition, there are specific actions which apply to delegation orders. They are as follows:

1. All Division/Function Delegation Orders must be reviewed by the originating organization’s Division Counsel or Chief Counsel.

2. All Division/Function Delegation Orders must be sent to SPDER for review during initial clearance. The SPDER office will review the document for numbering, format and verification that: the sources of authority support the order and that the delegates are appropriately assigned.

3. All Division/Function Delegation Orders must be signed and approved by their Senior executive (head of office).

(1) Business units are required to publish approved and signed Division/Function Delegation Orders in IRM 1.2 within their respective Division/Function Delegation Order IRM section. If your organization does not have a Division/Function IRM section, contact *SPDER to obtain a new IRM section number to house your business unit Division/Function Delegation Orders.

(2) In the interim of incorporating new/revised Division Delegation Orders in the IRM, the responsible program owner or business unit IMD contact must contact *SPDER to post the Division/Function Delegation Orders to the FOIA Library on IRS.gov. Once a Division/Function Delegation Order is included in the Division/Function's Delegation order IRM section, the order must be removed from IRS.gov.

(3) Revised or new Division/Function Delegation Orders will be made available to the public on the IRS public web site at http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders, until published in the appropriate IRM section.