Delegation Orders

Delegation Orders are orders by the Commissioner of the IRS to delegate his/her authority to settle civil or criminal tax cases under I.R.C. §7122 to subordinates. See Rev. Proc. 80-6, 1980-1 C.B. 586.

Some Delegation Orders

1. Delegation Order No. 156 (Rev. 12) Internal Revenue Service 1990-2 C.B. 327 Delegation Order No. 156 (Rev. 12) Effective June 26, 1990 Delegation of Authority; Chief Counsel Directives Manual (30) 330 AGENCY: Internal Revenue Service, Treasury. ACTION: Delegation of Authority.
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2. Delegation Order No. 156 (Rev 11) Internal Revenue Service 1989-2 C.B. 379 Delegation Order No. 156 (Rev. 11) Effective September 27, 1989 Delegation of Authority SUMMARY: This delegation order has been revised to authorize addi­tional Internal Revenue Service offi­cials to disclose tax information and
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3. Delegation Order No. 156 (Rev 10) Internal Revenue Service 1989-2 C.B. 372 Delegation Order No. 156 (Rev. 10) (Effective June 2, 1989) Delegation of Authority To Permit Dis­closure of Tax Information and To Permit Testimony of the Production of Docu­ments Pursuant to the authority vested
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4. Delegation Order No. 156 (Rev 6) Internal Revenue Service 1985-2 C.B. 399 Delegation Order No. 156 (Rev. 6) (Effective August 1, 1985) Authority To Permit Disclosure of Tax Information and To Permit Testimony or the Production of Documents Pursuant to the authority vested
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5. Delegation Order No. 156 (Rev 5) Internal Revenue Service 1984-1 C.B. 319 Delegation Order No. 156 (Rev. 5) Chief Counsel Order No. 1031.3D (Effective March 15, 1984) Authority to Permit Disclosure of Tax Information and to Permit Testi­mony or the Production of Docu­ments
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6. Delegation Order No. 236 Internal Revenue Service 1994-1 C.B. 326 Delegation Order No. 236 Delegation of Authority AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Delegation of authority. SUMMARY: The Delegation Order is extended to rollover and
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7. Delegation Order No. 236 Internal Revenue Service 1991-1 C.B. 313 Delegation Order No. 236 Effective November 7, 1990 Delegation of Authority; Examination Case Managers AGENCY: Internal Revenue Service, Treasury. ACTION: Delegation of authority.
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8. Delegation Order No. 236 (Rev. 2) Internal Revenue Service 1996-21 I.R.B. 7 Delegation Order No. 236 (Rev. 2) Delegation of Authority AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Delegation of Authority. SUMMARY: The delegation order has been revised to eliminate
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9. Delegation Order No. 60 (Rev. 7) Internal Revenue Service 1994-1 C.B. 324 Delegation Order No. 60 (Rev. 7) Delegation of Authority AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Delegation of Authority. SUMMARY: Authority to settle cases docketed in the Tax
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10. Delegation Order No. 11 (Rev. 24) Internal Revenue Service 1994-2 C.B. 550 Delegation Order No. 11 (Rev. 24) Deputy Assistant Commissioner (International), et al.; Delegation of Authority AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Delegation of Authority.

11. Delegation Order No. 4 (Rev. 13) Internal Revenue Service 1982-1 C.B. 331 Delegation Order 4 (Rev. 13) (Effective March 21, 1982) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions 1(a). The authorities granted to
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12. Delegation Order No. 156 (Rev. 2) Internal Revenue Service 1982-1 C.B. 343 Delegation Order 156 (Rev. 2) (Effective March 21, 1982) Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents Pursuant to the authority vested
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13. Delegation Order No. 4 (Rev. 12) Internal Revenue Service 1981-2 C.B. 539 Delegation Order No. 4 (Rev. 12) (Effective April 28, 1981) Authority to Issue
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14. Delegation Order No. 4 (Rev. 11) Internal Revenue Service 1980-2 C.B. 752 Delegation Order No. 4 (Rev. 11) (Effective July 11, 1980) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions
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15. Delegation Order No. 4 (Rev. 10) Internal Revenue Service 1980-1 C.B. 569 Delegation Order No. 4 (Rev. 10) (Effective February 1, 1980) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions 1(a). The authorities granted to
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16. Delegation Order No. 60 (Rev. 5) Internal Revenue Service 1979-2 C.B. 482 Delegation Order No. 60 (Rev. 5) (Effective November 26, 1979) 26 CFR 601.106: Appeals Functions, Settlement of Cases, Docketed in the United States Tax Court. With respect to cases docketed in
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17. Delegation Order No. 4 (Rev. 9) Internal Revenue Service 1979-2 C.B. 479 Delegation Order No. 4 (Rev. 9) (Effective June 27, 1979) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions 1(a). The authorities granted to
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18. Delegation Order No. 4 (Rev. 8) Internal Revenue Service 1979-1 C.B. 472 Delegation Order No. 4 (Rev. 8) (Effective April 18, 1979) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions 1(a). The authorities granted to
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19. Delegation Order No. 4 (Rev. 7) Internal Revenue Service 1979-1 C.B. 470 Delegation Order No. 4 (Rev. 7) (Effective January 29, 1979) Authority to Issue Summonses, to Administer Oaths and Certify, and to Perform Other Functions 1(a). The authorities granted to
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20. Delegation Order No. 180 Internal Revenue Service 1979-2 C.B. 493 Delegation Order No. 180 (Effective July 19, 1979) Authority to Request Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request 1. The authority granted to the

Access to Delegation Orders

When Delegation Orders are not yet available on the American Tax Encyclopedia can be found on the following external site(s):

• IRS Delegation Orders on IRS.gov
• IRS Delegation Orders on Legalbitstream.com