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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 45. Delegation of Authorities for Human Resource Management Activities

1.2.45  Delegation of Authorities for Human Resource Management Activities

1.2.45.1  (10-19-2010)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders. Each Delegation Order is categorized by the process to which it belongs. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.

  2. This IRM will now only be available electronically. Visit http://publish.no.irs.gov/catlg.html for a pdf version or visit IRM Online at http://irm.web.irs.gov/

  3. Any Delegation Orders approved after this revision of IRM 1.2.45 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/foia/content/0,,id=132732,00.html under the "Recently Approved Delegation Orders." tab. They will remain on the web until the next revision is made to this IRM.

    Note:

    If any Delegation Orders have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

  4. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.2,Delegations of Authority.

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

    • IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.

1.2.45.2  (06-10-2003)
Delegation Order 6-1 (New)

  1. Authority to Create and Abolish Positions

  2. Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with the duties eliminated entirely or combined with the duties of another position or positions.

  3. Delegated to: Deputy Commissioners, Chief of Staff, Division Commissioners, Chiefs, National Taxpayer Advocate, and Director, Research, Analysis and Statistics.

  4. Redelegation: This authority may only be redelegated in writing by those positions in paragraph 3 within their organizations.

  5. Source of Authority: Treasury Order No. 150-02.

  6. To the extent that authorities previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  7. Signed: Mark W. Everson, Commissioner of Internal Revenue

1.2.45.3  (04-08-2010)
Delegation Order 6-2 (formerly DO-27, Rev. 14)

  1. Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service

  2. Authority: To administer, without charge or fee, the oath of office required by 5 USC § 3331, or any other oath required by law in connection with employment in the Federal Service.

  3. Delegated to: HR Specialists, HR Assistants, and unless restricted in writing, to all Managers

    Note:

    The oath of office may be administered telephonically in the rare situation where it is not feasible to administer the oath in person (e.g., significant travel delays, out of the United States) and the designated IRS official has obtained verbal verification of the new hire’s identity by confirmation of the last four digits of the social security number, date of birth, and home address of the new hire.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To administer oaths to witnesses testifying in agency grievance process hearings.

  6. Delegated to: Grievance Examiners assigned under IRM 6.771.1.

  7. Redelegation: This authority may not be redelegated.

  8. Source of Authorities:IRC § 7804; Treasury Order 102-01.

  9. To the extent that the authority previously exercised consistent with the order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 27 (Rev. 15).

  10. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support.

1.2.45.4  (10-04-1990)
Delegation Order 6-3 (formerly DO0-102, Rev. 9)

  1. Delegation of Authority in Labor-Management Relations Matters (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority delegated to the Commissioner of Internal Revenue in Chapter 711, Treasury Personnel Management Manual, to administer the Labor-Management Relations Program is hereby delegated as follows. The Director, Strategic Human Resources, is authorized to:

    1. Act as the Service's representative in dealing with the national headquarters of unions;

    2. Negotiate and execute agreements affecting more than one appointing office and agreements covering any amendments, corrections, alterations, substitutions and/or changes thereto;

    3. Act as final approving official on all local agreements affecting only the immediate appointing office, including any amendments, corrections, alterations, substitutions and/or changes thereto, subject to existing statements of Service policy;

    4. Establish and represent the Service's position on the appropriateness of units, non-negotiability assertions, negotiation impasses, unfair labor practice complaints, standards of conduct cases and other formal proceedings before the Federal Labor Relations Authority, the Federal Services Impasses Panel, and the Department of Labor;

    5. Consult, as appropriate, with recognized unions holding national consultation rights with the Service and to consult with the national headquarters of properly recognized unions on Servicewide issues and issues affecting more than one appointing office;

    6. Determine whether a dispute arising out of a collective bargaining agreement, involving a contract interpretation issue or a national grievance, shall be submitted to binding arbitration, and to represent the Service's position before an arbitrator; and

    7. Issue interpretations of national agreements.

  3. Regional Commissioners (regarding Regional Office employees); Assistant Commissioner (International); District Directors; Service Center Directors; the Director, Austin Compliance Center; the Director, Detroit Computing Center; the Director, National Office Resources Management Division; and the Director, Martinsburg Computing Center, are authorized to:

    1. Negotiate basic agreements after prior consultation with the Director, Human Resources Division,and/or Director, Strategic Human Resources or his/her designee;

    2. Negotiate local supplemental agreements subject to the terms of any controlling master agreement; and

    3. Consult, as appropriate, regarding local issues affecting only the immediate appointing office.

      Note:

      This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners, Deputy Division Commissioners, Chiefs, Deputy Chiefs, National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors reporting directly to Assistant Deputy Commissioners, Division Commissioners; Area Directors, LB&I Directors, Field Operations, TE/GE Area Managers; Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  4. Regional Commissioners; Director, National Office Resources Management Division; and Assistant Commissioner (International) are authorized to determine whether a dispute arising out of a collective bargaining agreement, other than contract interpretation issues (as determined by the Director, Human Resources Divisionand/or Director, Strategic Human Resources ) or a national grievance, shall be submitted to binding arbitration.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners, Deputy Division Commissioners, Chiefs, Deputy Chiefs, National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors, Accounts Management Field, Directors, Compliance Services Field and Directors, Submission Processing Field.

  5. Any or all of the authorities delegated in paragraph 1 may be redelegated by the Director, Human Resources Divisionand/or Director, Strategic Human Resources.

  6. The authority delegated in paragraph 2 may be redelegated by the officials listed therein to their Personnel Officer and/or their Director, Human Resources (or equivalent position) but may not be further redelegated. In districts not having a personnel officer, the District Director may also redelegate this authority to an appropriate management official not below the group manager level.

  7. The authority delegated in paragraph 3 may be redelegated by Regional Commissioners to Assistant Regional Commissioners (Resources Management).

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 102 (Rev. 8) effective January 28, 1987, is hereby superseded.

  9. Signed: John D. Johnson, Deputy Commissioner (Planning and Resources/Chief Financial Officer

1.2.45.5  (04-03-1991)
Delegation Order 6-4 (formerly DO-105, Rev. 10)

  1. Authorization to Engage in Outside Employment, Business, and Other Activities (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Pursuant to authority granted to the Commissioner of Internal Revenue by Chapters 250 and 735 of the Treasury Personnel Management Manual, authority is hereby delegated to the following officials to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, by employees under their supervision and control, except as restricted in paragraph 6:

    • Chief Counsel

    • Chief Inspector

    • Chief Operations Officer

    • Chief Financial Officer

    • Chief Information Officer

    • Assistant Commissioners

    • Assistants to the Commissioner

    • Assistant to the Deputy Commissioner

    • Regional Commissioner

    • District Directors

    • Service Center Directors

    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  3. This authority may be redelegated, but not lower than to Division Directors (or equivalent level position) in the National Office, Assistant Regional Commissioners in regional offices, Division Chiefs (or equivalent) in district, and service center and compliance center offices, and Assistant Regional Inspectors.

    Note:

    This authority may also be redelegated to the equivalent under Division Commissioners, Chiefs and National Taxpayer Advocate.

  4. Authority is hereby delegated to the following officials to approve or disapprove requests from employees under their supervision and control, except as restricted in paragraph 6, to engage in outside employment, business, and other activities:

    • Chief Counsel

    • Chief Inspector

    • Chief Operations Officer

    • Chief Financial Officer

    • Chief Information Officer

    • Assistant Commissioners

    • Assistants to the Commissioner

    • Assistant to the Deputy Commissioner

    • Regional Commissioner

    • District Directors

    • Service Center Directors

    • Director, Austin Compliance Center

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field.

  5. This authority may be redelegated but not lower than to Assistant Regional Inspectors and to Branch Chiefs or their equivalent in the National Office, regions, districts, service centers and the Austin Compliance Center.

    Note:

    This authority may also be redelegated to the equivalent under Assistant Deputy Commissioners, Division Commissioners; Chiefs; and the National Taxpayer Advocate.

  6. The Chief Counsel may redelegate the authority in paragraph 1, above, but not lower than to Regional Directors of Appeals in the regions and to Division Directors in the National Office. The Chief Counsel may redelegate the authority in paragraph 3, above, but not lower than to Chiefs, Appeals Offices in the regions and to Branch Chiefs (or equivalent) in the National Office.

  7. The Commissioner retains the authority to approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff, cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits, or in the production of fermented liquors, or requests to engage in outside employment, business, and other activities, by all officials whose positions are centralized to the Executive Resources Board, specified in IRM Exhibit 0920–3.

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 105 (Rev. 9), effective October 4, 1990, is hereby superseded.

  9. Signed: John D. Johnson, Chief Financial Officer

1.2.45.6  (07-23-1996)
Delegation Order 6-5 (formerly DO-122, Rev. 4)

  1. Assignment of Personnel Under Intergovernmental Personnel Act (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To arrange for and authorize the temporary assignment of personnel between the Internal Revenue Service and State and local governments and institutions of higher education under Title IV of Public Law 91-648.

  3. Delegated to:

    1. Chief, Headquarters Operations, for National Office; National Director, Personnel Division; Regional Commissioners for their jurisdictions; the Executive Officer for Customer Service; and the Executive Officer for Service Center Operations for all assignments except those for the Tax Practitioner Institute and to Historically Black Colleges and Universities (HBCUs).

    2. District Directors for Tax Practitioner Institute assignments.

    3. National Director, Equal Opportunity and Diversity, for assignments to HBCUs.

      Note:

      This authority is also delegated to Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors/Area Advocates (reporting to Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.

  4. Redelegation: The Chief, Headquarters Operations, may redelegate no lower than the Director, Headquarters Human Resources. Regional Commissioners may delegate no lower than the Director of Support Services. All other officials delegated authority in this order may not redelegate.

  5. Source of Authority: Chapter 250 of the Human Resources Directorate Manual.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified.

  7. Signed: Michael P. Dolan, Deputy Commissioner

1.2.45.7  (10-16-1992)
Delegation Order 6-6 (formerly DO-81, Rev. 17)

  1. Delegation of Authority in Various Personnel Matters (Updated (05-31-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority vested in the Commissioner of Internal Revenue by Treasury Order 102–01 (as revised); Chapters 451, 540 and 550.6 of the Treasury Human Resources Directorate Manual; and 5 U.S.C. 3321, 7502 and 7512 to propose, make final decisions, and effect adverse actions, disciplinary actions and separations or terminations during probationary period for pre-employment reasons; to make final decisions and effect separations or terminations during probationary period for post-employment reasons, written reprimands, admonishments, warning letters, letters of caution, closed without action letters, clearance letters, grievances and appeals; to approve personnel actions; to approve suitability cases; to approve within-grade step increases for acceptable level of competence and within-grade step increases for high quality performance; to approve Performance Management Recognition System Cash Awards for covered employees; and to classify General Schedule and Federal Wage System positions is hereby delegated as indicated in Exhibit 1.2.45–2 . See Exhibit 1.2.45-2.

  3. The Chief Counsel is also delegated the authorities cited above with authority to redelegate.

  4. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 81 (Rev. 16), effective April 3, 1991.

  5. Signed: Philip Brand, Chief Financial Officer

1.2.45.8  (11-04-2008)
Delegation Order 6-7 (formerly DO-258)

  1. Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations

  2. Authority: To evacuate employees and close offices due to inclement weather, imminent health and safety issues, or other emergency situations and to dismiss employees from duty without charge to leave or loss of pay for short periods, generally not to exceed three consecutive workdays for a single period of excused absence, in accordance with applicable statutes, executive orders, regulations, and policies.

  3. Delegated to: Senior Commissioner Representatives; Executive level positions serving as Senior Commissioner Representatives in campus locations for their assigned geographic areas of responsibility.

    Note:

    In shared geographic areas, Senior Commissioner Representatives and campus executives serving as Senior Commissioner Representatives will coordinate inclement weather closing decisions to promote consistency across field and campus locations.

  4. Authority: To evacuate employees if imminent health and safety issues exist at the assigned post of duty, and when necessary, close offices without charge to leave or loss of pay not to exceed one workday, in accordance with applicable statutes, executive orders, regulations, and policies.

  5. Delegated to: Commissioner Representatives for their assigned geographic areas of responsibility.

  6. Redelegation: These authorities may not be redelegated

  7. Source of Authority: Treasury Order Number 102-01 (as revised).

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 258.

  9. Signed: James P. Falcone, Acting Deputy Commissionerfor Operations Support

1.2.45.9  (06-22-2009)
Delegation Order 6-8 (New)

  1. Human Resources Authorities Granted by the Treasury Human Capital Issuance System (HCIS), Law, and Regulation

  2. Authority: To approve credit for prior non-Federal work experience and experience in a uniformed service for determining the annual leave accrual rate of a new hire.

  3. Delegated to: IRS Human Capital Officer

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To approve a higher annual premium pay limitation for employees who perform work in certain overseas locations.

  6. Delegated to: IRS Human Capital Officer

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: 5 U.S.C. 5547; 5 CFR 630.205; Treasury Policy - HRIS TN-07-004; Treasury Policy - HRIS TN-07-006.

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  10. Signed: Mark A. Ernst, Deputy Commissioner for Operations Support

1.2.45.10  (03-24-1999)
Delegation Order 6-9 (formerly DO-68, Rev. 7)

  1. Allowances and Differentials to Employees Serving in Foreign Areas (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To authorize allowances and differentials to IRS employees, including employees on Tax Administration Advisory Services (TAAS) assignments, stationed in foreign areas.

  3. Delegated to:National Director for Systems and Accounting Standards, upon recommendation of the Assistant Commissioner (International)and/or Director, International.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Directive 74–07, Title II P.L. 86–707.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Delegation Order No. 68 (Rev. 6), effective May 24, 1994.

  7. Signed: Donna H. Cunninghame, Chief Financial Officer

1.2.45.11  (12-10-2001)
Delegation Order 6-10 (formerly DO-92, Rev. 14)

  1. Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training

  2. Authority: To provide initial approval, on line 26a of SF-182 and in accordance with training guidelines, of the selection of employees and managers to attend out-service (i.e., non-IRS) training (including meetings, conferences, seminars, and symposia) designed to improve public service, achieve dollar savings, increase employee skills and efficiency, enhance employee retention, accomplish uniform administration of training consistent with the Service's mission, and ensure fair and equitable treatment of employees.

  3. Delegated to: Immediate supervisor for employees under his/her supervision and control.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To provide second-level supervisory approval, on line 27a of SF-182 and in accordance with training guidelines, of the selection of employees and managers to attend out-service (i.e., non-IRS) training.

  6. Delegated to: Second-level supervisor for employees under his/her supervision and control.

  7. Redelegation: This authority may not be redelegated.

  8. Authority: To certify, on line 28a of SF-182, that the requested training meets the guidelines in Policy and Procedures Memorandum No. 70.3, IRS Office of Procurement Policy, which provides information on when the SF-182 should be used to obtain training services as opposed to using a purchase order or contract.

  9. Delegated to: Chief Learning Officer/Training Director within the business unit (or equivalent) for employees under his/her jurisdiction.

  10. Redelegation: This authority may be redelegated to Training Officials within the business unit (or equivalent) for employees under their jurisdiction, as necessary.

  11. Authority: To obligate funds and certify payment, on line 29a of SF-182, for employees and managers selected to attend outservice training.

  12. Delegated to: Plan Managers within the business unit (or equivalent) for employees under their jurisdiction.

  13. Redelegation: This authority may not be redelegated.

  14. Authority: After receipt of the course evaluation, to certify on line 30a of SF-182, the completion of training.

  15. Delegated to: A Training Official or Manager within the business unit (or equivalent) for employees under his/her jurisdiction.

  16. Redelegation: This authority may not be redelegated.

  17. Sources of Authority: 5 CFR Part 410, Training, OPM Training Policy Handbook: Authorities and Guidelines, and Policy and Procedures Memorandum No 70.3, IRS Office of Procurement Policy.

  18. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 92 (Rev. 13), Effective January 20, 1998.

  19. Signed: David A. Mader, Acting Deputy Commissioner

1.2.45.12  (10-23-1998)
Delegation Order 6-11 (formerly DO-39, Rev. 19)

  1. Tours of Duty (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek of five 8-hour days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday; and to prescribe flexible tours of duty for criminal investigators consisting of five 8-hour days, Monday through Friday in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; Chief, Customer Service Field Operations; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and Directors/Area Advocates (reporting to the Assistant Deputy Commissioners, Division Commissioners, Chiefs, and National Taxpayer Advocate); Directors, Federal, State and Local Governments, Indian Tribal Governments and Tax Exempt Bonds Field Operations; Area Managers in TE/GE; Directors, Submission Processing Field; Directors, Accounts Management Field and Directors, Compliance Services Field.

  4. Redelegation: This authority may be redelegated but not lower than to first level supervisors.

  5. Authority: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies.

  6. Delegated to: The Commissioner’s Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; Chief, Customer Service Field Operations; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and Directors/Area Advocates (reporting to the Assistant Deputy Commissioners, Division Commissioners, Chiefs, National Taxpayer Advocate); Area Managers in TE/GE; Appeals Area Directors; Directors, Submission Processing Field; Directors, Accounts Management Field and Directors, Compliance Services Field.

  7. Redelegation: This authority may be redelegated but not lower than to Branch Chief or equivalent level. The Commissioner’s Chief of Staff, and the Assistant to the Deputy Commissioner may not redelegate this authority.

    Note:

    This authority may also be redelegated to Territory Managers.

  8. Source of Authority: Treasury Order No. 102–01 (as revised).

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 39 (Rev. 18), effective April 3, 1991.

  10. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.45.13  (10-23-1998)
Delegation Order 6-12 (formerly DO-104, Rev. 14)

  1. Absence and Charges to Leave (Updated 10-02-2000 to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To approve leave (including approval of the correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave), charge absence without leave for unauthorized absences, and authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Directors reporting to Assistant Deputy Commissioners, Division Commissioners and Chiefs; Area Advocates; Directors, Accounts Management Field, Directors, Compliance Services Field, and Directors, Submission Processing Field.

  4. Redelegation: This authority may be redelegated only to employees in supervisory positions.

  5. Source of Authority: Treasury Order Number 102–01 (as revised).

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 104 (Rev. 14), effective April 3, 1991.

  7. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.45.14  (10-23-1998)
Delegation Order 6-13 (formerly DO-184, Rev. 7)

  1. Certification of Time and Attendance (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority:In accordance with applicable statutes, executive orders, regulations and policies, certify and approve T/A Records or T/A Rosters containing their own time and attendance data and to designate in writing other employees who may certify and approve T/A Records or T/A Rosters containing their own time and attendance data in those rare circumstances where it is not practical to do otherwise.

  3. Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; all Directors who report to Assistant Deputy Commissioners, Division Commissioners, Deputy Division Commissioners, Chiefs and Deputy Chiefs; National Taxpayer Advocate, Deputy National Taxpayer Advocate, Area Advocates; TE/GE Area Managers; Directors, Submission Processing Field; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Section 3.6.G. of Title 6 of the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies.

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 184 (Rev. 6), effective April 3, 1991.

  7. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.45.15  (10-23-1998)
Delegation Order 6-14 (formerly DO-255)

  1. Overtime (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To order or approve the performance of paid overtime duty and the performance of work on holidays by employees under their supervision and control, provided funds are available for such duty; and order or approve the performance of overtime duty by employees under their supervision and control for which compensatory time off will be granted in lieu of overtime pay in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; all Directors who report to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; Executive Officer for Service Center Operations; National Taxpayer Advocate; Deputy National Taxpayer Advocate; and to Area Advocates, Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.

  4. Redelegation: This authority may be redelegated by not lower than to Branch Chief or equivalent level. The Commissioner's Chief of Staff, and the Assistant to the Deputy Commissioner may not redelegate this authority.

    Note:

    This authority may be redelegated but not lower than to second-level supervisor.

  5. Source of Authority: Treasury Order No. 102-01 (as revised).

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. This order supersedes that portion of Delegation Order No. 39 (Rev.18), effective April 3, 1991 that concerns overtime.

  8. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.45.16  (10-23-1998)
Delegation Order 6-15 (formerly DO-256)

  1. Leave Without Pay in Excess of One Year (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To approve leave without pay in excess of one year in regulations and policies.

  3. Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; all executives who report to the Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; Area Advocates; Executive Officer for Service Center Operations; Directors, Customer Service Centers, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Field.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: Treasury Order Number 102-01 (as revised).

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. This order supersedes that portion of Delegation Order No. 104 (Rev.14), effective April 3, 1991, that concerns approval of leave without pay in excess of one year.

  8. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.45.17  (10-23-1998)
Delegation Order 6-16 (formerly DO-257)

  1. Carryover of Annual Leave (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To make determinations that the exigency of the public business is of such importance that scheduled annual leave may not be used by an employee and therefore may be carried over in accordance with applicable statutes, executive orders, regulations and policies.

  3. Delegated to: The Commissioner's Chief of Staff; all executives who report to the chief officers or equivalent executives in the National Office or the field; and the service center and computing center directors.

    Note:

    This authority is also delegated to the Assistant Deputy Commissioners; all Directors/Area Advocates who report to Assistant Deputy Commissioners, Division Commissioners; Deputy Division Commissioners; Chiefs; Deputy Chiefs; National Taxpayer Advocate; Deputy National Taxpayer Advocate; also delegated to Directors, Customer Service Center, Directors, Accounts Management Field and Directors, Compliance Services Field; and Directors, Submission Processing Center; Area Directors; TE/GE Area Managers.

  4. Redelegation: Exigency determinations must not be made by any official whose leave would be affected by the decision. In the event of such conflict, the determinations shall be made at the next higher managerial level. This authority may not be redelegated.

  5. Source of Authority: Treasury Order Number 102-01 (as revised).

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes that portion of Delegation Order No 104 (Rev. 14), effective April 3, 1991, that concerns carryover of annual leave.

  7. Signed: Charles O. Rossotti, Commissioner of Internal Revenue

1.2.45.18  (10-08-1996)
Delegation Order 6-17 (formerly DO-180, Rev. 3)

  1. Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: To request financial records of a customer from a financial institution pursuant to a formal written request under Section 1108 of the Right to Financial Privacy Act of 1978 (92 Stat. 3697 ate sea. , 12 U.S.C. 3401 ate seq. ).

  3. Authority: To perform the tasks enumerated in the Act, including:

    1. issuing notice to the customer as required in Sections 1104(a), 1105(2), 1106(b and c), 1107(2), 1108(4), and 1112(b);

    2. applying to the appropriate United States Attorney who may petition in the United States district court for delay of notice to the customer pursuant to Section 1109;

    3. issuing post-notice to the customer that there has been a court-ordered delay as required in Section 1109(b)(3) and Section 1109(c);

    4. issuing notice to the customer that no legal proceeding is contemplated as required in Section 1110(d)(2);

    5. issuing notice to the customer that customer record information has been transferred to another agency as required in Section 1112(b);

    6. certifying in writing to a financial institution in accordance with Section 1103(b) that all applicable provisions of this Act have been complied with when such certification is required;

    7. transferring customer record information in accordance with Section 1112(a) to another Federal department or agency;

    8. certifying that delay in obtaining access to customer financial records would create an imminent danger as required by the special procedures provision in Section 1114(b); and

    9. requesting account information as required in Section 1113(g).

  4. Delegated to: Chief Inspector, Assistant Chief Inspector (Internal Security), Director, Office of Investigations and Technology, Regional Inspectors, and Assistant Regional Inspectors (Internal Security).

    Note:

    This authority is also delegated to the Personnel Security Officer.

  5. Redelegation: This authority may not be redelegated.

  6. Source of Authority: 31 CFR Part 14 - Right to Financial Privacy Act.

  7. A copy of this delegation order should be provided to financial institutions should they question the authority of the official to issue a formal written request for financial records.

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 180 (Rev. 2), effective July 28, 1994.

  9. Signed: Michael P. Dolan, Deputy Commissioner

1.2.45.19  (01-31-2001)
Delegation Order 6-18 (formerly DO-103, Rev. 11)

  1. Premium Pay for Administratively Uncontrollable Overtime

  2. Authority: To prescribe eligibility requirements for the payment of premium pay and to resolve questions of application.

  3. Delegated to: The Director, Strategic Human Resources Division

  4. Authority: To approve premium pay authorizations for Criminal Investigators under their supervision and control who meet the eligibility requirements for premium pay.

  5. Delegated to:

    • Director, National Operations Policy and Support

    • Director, Strategy

    • Director, Refund Crimes

    • Special Agents in Charge

  6. Redelegation: This authority may not be redelegated.

  7. Source of Authority: Chapter 550, Treasury Personnel Management Manual.

  8. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 103 (Rev. 10), effective October 4, 1990, is superseded.

  9. Signed: Bob Wenzel, Deputy Commissioner

Exhibit 1.2.45-1 
Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
6-1 (New) Authority to Create and Abolish Positions
6-2 27 (Rev. 14) Authority to Administer Oaths Required by Law in Connection with Employment in the Federal Service
6-3 102 (Rev. 9) Delegation of Authority in Labor-Management Relations Matters
6-4 105 (Rev. 10) Authorization to Engage in Outside Employment, Business, and Other Activities
6-5 122 (Rev. 4) Assignment of Personnel Under Intergovernmental Personnel Act
6-6 81 (Rev. 17) Delegation of Authority in Various Personnel Matters
6-7 258 Temporary Office Closures and Dismissals
6-8 New Human Resources Authorities Granted by the Treasury Human Capital Issuance System (HCIS), Law, and Regulation
6-9 68 (Rev. 7) Allowances and Differentials to Employees Serving in Foreign Areas
6-10 92 (Rev. 14) Procurement of Training Using Standard Form (SF)–182, Request, Authorization, Agreement and Certification of Training
6-11 39 (Rev. 19) Tours of Duty
6-12 104 (Rev. 14) Absence and Charges to Leave
6-13 184 (Rev. 7) Certification of Time and Attendance
6-14 255 Overtime
6-15 256 Leave Without Pay in Excess of One Year
6-16 257 Carryover of Annual Leave
6-17 180 (Rev. 3) Requests for Customer Financial Records from Financial Institutions Pursuant to a Formal Written Request
6-18 103 (Rev. 11) Premium Pay for Administratively Uncontrollable Overtime

Exhibit 1.2.45-2 
Delegation of Personnel-Related Matters [Order Number 6-6 (Rev. 17)]

Chart 1
Director, Strategic Human Resources
Is Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Review any action with regard to adverse and disciplinary cases, taken or approved under authority delegated by this Delegation Order, except actions taken or approved by the Deputy Commissioner or the Chief Management and Finance and to take, direct or recommend corrective action when he/she determines it to be necessary. Actions for the Internal Revenue Service as the appellate official on grievances for which the Regional Commissioners, Chief Operations Officer, Chief Information Officer, the Business Systems Modernization Executive, Assistants to the Commissioner, Assistant Commissioners, Chiefs (except the Chief Management and Finance), Deputy Chiefs, Division Commissioners, Deputy Division Commissioners, Directors who are direct reports to Chiefs and Division/Deputy Division Commissioners, and the National Taxpayer Advocate were deciding officials   May not redelegate
APPOINTMENTS      
Appoint Experts and Consultants in accordance with IRM 0250 (prior Departmental approval required) Actions for the Internal Revenue Service   May not redelegate
Request a waiver of the dual compensation act through the Department of Treasury to reemploy retired military and Federal civilian personnel without loss of pay or annuity, as provided by the Federal Employees Pay Comparability Act of 1990. Recommendations for waivers submitted by National Office and field officials.   May not redelegate
AWARDS      
Authorize the payment of monetary awards for approved contributions when an appropriately documented and approved case record is received Centralized Positions in Appeals; Executive Resources Board (ERB) positions; and servicewide or inter-agency contributions for which written notification of approval has been received   Administrative Assistant to the Executive Resources Board
Comment on recommendations to the Deputy Commissioner for monetary awards and exceptions to monetary award scales exceeding $5,000 Actions for the Internal Revenue Service   May not redelegate
CLASSIFICATION      
Classify Positions All General Schedule and Federal Wage System positions covered by IRM 0511
All standardized positions common to several regions and described by standardized position descriptions (SPDs). All positions where authorized officials request Director, Strategic Human Resources classification action. 		ERB covered positions Designated Position Classifiers or Personnel Specialists assigned position classification responsibilities in the Office of Director, Strategic Human Resources
Review, take, direct or recommend corrective action in any personnel matters when determined to be required. Including cases involving classification actions All positions classified under authority delegated by this Delegation Order ERB covered positions

Actions taken or approved by the Deputy Commissioners and Chief Management and Finance 		Director, Strategic Human Resources
DETAILS      
Concur with and forward to OPM, requests to extend employee details to unclassified positions beyond 120 days     May not redelegate
Determine the need for, and approve the use of details to higher graded positions for up to one year during a major reorganization     May not redelegate
PAY ADMINISTRATION      
Review, take, direct or recommend corrective action in any personnel matters when determined to be required. Including cases involving retroactive promotion and back pay Claims submitted by National Office and field officials for higher level administrative review and determination ERB covered positions

Actions taken or approved by the Deputy Commissioners and Chief Management and Finance 		May not redelegate
PERSONNEL REDEPLOYMENT      
Exercise the special personnel authorities to facilitate redeployment of personnel, including temporary and term appointments and waivers of qualification requirements, granted to the Service by OPM     May not redelegate
RECRUITMENT/EXAMINING      
Review, take, direct, or recommend necessary action for IRS when accepting delegated examining agreements from the Office of Personnel Management or the Department of the Treasury     May not redelegate
RETIREMENT      
Administer FERS law enforcement position coverage provisions for the Internal Revenue Service with the concurrence of the appropriate program official All Law Enforcement Officer positions   May not redelegate
With concurrence of OPM, determine credibility of CSRS and/or FERS service      
RIF NOTICES      
Approve extension of RIF notice beyond 180 days All employees of Internal Revenue Service   May not redelegate
SUITABILITY DETERMINATIONS      
Review, take, direct, or recommend necessary action for the IRS in suitability decisions Cases submitted by National Office and field officials when higher level administrative review is desired on external applicants for employment Actions taken or approved by the Deputy Commissioners, Chief Operations Officer, Chief Information Officer, the Business Systems Modernization Executive, Chiefs (except the Chief Management and Finance), Deputy Chiefs, Division Commissioners, Deputy Division Commissioners, Directors reporting directly to Chiefs and Division/Deputy Division Commissioners, and the National Taxpayer Advocate May not redelegate
TRAINING      
Approve Servicewide Training Agreements Actions for the Internal Revenue Service   May not redelegate
NOTE: For purposes of this delegation, equivalent level position means a supervisory position with a different title reporting directly to the same position to which the one cited reports, e.g., Division Director, or equivalent level position would be any supervisory position reporting directly to the Assistant Commissioner.
Chart 2
Deputy Commissioner, Assistant Deputy Commissioners (Operations) (Modernization) of Internal Revenue
Is Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) 1. Chief Operations officer, Chief Financial Officer, and Chief Information Officer
2. All employees within the Commissioner's and Deputy Commissioner's immediate offices 		Positions reporting to the Commissioner 1. May not redelegate
2. May not redelegate
Effect adverse actions and actions based on unacceptable performance 1. All ERB covered positions
2. All employees within the immediate offices of the Chief Operations Officer, Chief Information Officer, and Chief Management and Finance 		Chief Operations Officer, Chief Information Officer and Assistants to the Commissioner

All employees within the Commissioner's and Deputy Commissioner's immediate offices 		1. May not redelegate
2. May not redelegate
Propose and/or effect:
—Separation or termination during probation
—Suspensions of 14 days or less
—Written reprimand
—Warning Letters and Letters of caution
—Closed without action and Clearance letters
—Suitability determinations 		1. ALL ERB covered positions
2. All employees within the Deputy Commissioner's immediate office 		  1. Chief Operations Officer; Chief Management and Finance; Chief Information Officer; Chief Counsel for positions under their jurisdiction
2. May not redelegate
ASSIGNMENTS      
Deputy Commissioner (Operations) as Chairperson, Executive Resources Board, to approve the assignment of an employee serving under a Schedule A or B appointment to a competitive position Positions centralized to the Executive Resources Board   May not redelegate
AWARDS      
Approve monetary awards and exceptions to monetary award scales up to and including $10,000 for any one individual or group, and incur necessary expenses for the recognition of contributions Employees in his/her immediate office, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members   Assistant to Deputy Commissioner
Assistant Deputy Commissioner
Deputy Commissioner (Operations) as Chairperson, Executive Resources Board, to review and concur in recommendations for all awards for executives ERS covered positions   May not redelegate
Recommend to Treasury, monetary awards of $10,001–$25,000 ($5,001 or more for Performance Management and Recognition System (PMRS) Cash Awards) for any one individual or group     May not redelegate
Recommend an additional monetary award of $10,000 (total $35,000) to the President through Treasury.     May not redelegate
DETAILS      
Approve details of 30 days or less, to or from positions in the Internal Revenue Service and another Federal agency or Treasury Bureau ERB covered positions and centralized positions as defined in IRM 0250   May not redelegate
Deputy Commissioner (Operations) as Chairperson, Executive Resources Board, to approve extension of employee details to established positions
—to same or lower graded positions in the Service in 120-day increments for up to one year; and
—to higher graded positions in the Service for a period not to exceed 240 calendar days 		ERB covered positions   May not redelegate
PAY ADMINISTRATION      
Approve exceptions to restrictions for pay for more than one position for more than 40 hours a week (Dual employment) Positions in his/her immediate office
ERB covered positions and centralized positions as defined in IRM 0250 		  May not redelegate

May not redelegate
Waive the reduction of military retirement pay for recruitment of employees Positions in his/her immediate office
ERB covered positions and centralized positions as defined in IRM 0250 		  May not redelegate

May not redelegate
PERFORMANCE EVALUATION      
Determine that work is or is not of an acceptable level of competence for within-grade step increase Employees in his/her immediate office   Those supervisors who evaluate the work being performed
STANDARD FORMS 52 and 50      
Approve Request for Personnel Action:
SF–52, Part I, Block H 		Actions for Employees in his/her immediate office   Assistant to Deputy Commissioner
Assistant Deputy Commissioner
Approve and effect final action for the Internal Revenue Service, for appointments, position changes, and separations:
1. Request for Personnel Action SF–52
2. Notification of Personnel Action, SF–50 		ERB covered positions Chief Operations Officer, Chief Management and Finance, Chief Information Officer
Actions requiring Treasury approval, per Treasury Directive 102–01 		1. Administrative Assistant to the Executive Resources Board
2. May not redelegate
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the appropriate Personnel function, to make suitability decisions on external applicants for employment Positions in his/her immediate office   Assistant to the Deputy Commissioner
Assistant Deputy Commissioner
With prior Treasury approval make suitability decisions on external applicants for employment Centralized positions as defined in IRM 0250, and ERB covered positions   May not redelegate
Chart 3
Chief Operations Officer, Chief Financial Officer and Chief Information Officer
Are Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) 1. Regional Commissioner
2. Assistant Commissioner
3. Deputy Assistant Commissioner
4. All employees within the immediate office of the Chief Operations Officer, Chief Financial Officer, and Chief Information Officer 		  1. May not redelegate
2. May not redelegate
3. May not redelegate
4. May not redelegate
  All employees under their jurisdiction for whom Assistant Commissioners, Assistant Chief Information Officers and Regional Commissioners have proposed actions ERB covered positions May not redelegate
Propose and/or effect:
—separation or termination during probation
—suspensions of 14 days or less
—written reprimand—admonishments
—warning letters and letters of caution
—closed without action and clearance letters
—suitability determinations 		All employees within the immediate office of the Chief Operations Officer, Chief Financial Officer, and Chief Information Officer ERB covered positions May not redelegate
AWARDS      
Approve monetary awards and exceptions to monetary award scales up to $5,000 for any one individual or group, and incur necessary expenses for the recognition of contributions Employees in their immediate office, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members Centralized positions as defined in IRM 0250 and ERB covered positions May not redelegate
Approve monetary awards and exceptions to monetary award scales of $5,001–$10,000 (excluding PMRS Cash Awards) for any one individual or group
(Recommendations will be forwarded through the Director, Human Resources Division, for comment) 		    May not redelegate
PERFORMANCE EVALUATION      
Determine that work is or is not of an acceptable level of competence for within-grade step increase Employees in their immediate office Centralized positions as defined in IRM 0250 Those supervisors who evaluate the work being performed
STANDARD FORMS 52 and 50      
Approve Request for Personnel Action: SF–52, Part I, Block H Employees in their immediate office   May not redelegate
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the Personnel function, make suitability decisions of external applicants for employment Positions in their immediate office Centralized positions as defined in IRM 0250 and ERB covered positions May not redelegate
Chart 4
Assistant Commissioners and Assistants to the Commissioner**
Are Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) 1. Division Directors (and equivalent)* and Directors, Detroit Computing Center and Martinsburg Computing Center
2. All other employees under their jurisdiction
3. Deputy Assistant Chief Information Officer for employees in the immediate office of the Assistant Chief Information Officer 		Deputy Assistant Commissioners 1. May not redelegate
2.  Deputy Assistant Commissioner for employees in the immediate office of the Assistant Commissioner Division Directors (and equivalent)* for Branch or Division Chiefs (and equivalent)* for all employees under their jurisdiction Branch or Division Chiefs (and equivalent)* for all employees under their jurisdiction
Effect adverse actions and actions based on unacceptable performance All employees under their jurisdiction for whom a Deputy AC; Division Director (or equivalent)*; Director, Detroit Computing Center or Director, Martinsburg Computing Center has proposed an action ERB covered positions Division Directors (and equivalent)* for employees under their jurisdiction below the level of Branch or Division Chief (and equivalent)*
Propose and/or effect:
—Separation or termination during probation
—Suspensions of 14 days or less
—Written reprimand
—Admonishments
—Warning letters and Letters of caution
—Closed without action and Clearance letters
—Suitability determinations 		1. Branch Chiefs (and equivalent)*
2. All other employees under their jurisdiction 		ERB covered positions 1. Division Directors and equivalent.
2. Branch Chiefs (and equivalent)* Immediate supervisor for employees under their jurisdiction in the case of admonishments only
AWARDS      
Approve monetary awards and exceptions to monetary award scales up to and including $5,000 for any one individual or group, and incur necessary expenses for the recognition of contributions 1. Employees under their jurisdiction, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members
2. Employees in Detroit Computing Center and Martinsburg Computing Center 		Centralized positions as defined in IRM 0250 and ERB covered positions 1.  Deputy Assistant Commissioner; Division Director, or equivalent level, of initiating National Office function for awards up to and including $5,000; Branch Chief, or equivalent* level, of initiating National office function for awards up to and including $3,000
2. Directors (MCC & DCC), for awards up to and including $5,000; Division Chief, or equivalent level, for awards up to and including 3,000; Branch Chief, or equivalent level*, for awards up to and including $1,500
Authorize the payment of monetary awards for approved contributions when an appropriately documented and approved case record is received Employees under their jurisdiction; employees in Detroit Computing Center and Martinsburg Computing Center; contributions of employees of other Government agencies and armed forces members; and servicewide or interagency contributions for which written notification of approval has been received Centralized positions as defined in IRM 0250 and ERB covered positions Servicing personnel officers
Recommend to the Chief Operations Officer, Chief Management and Finance or Chief Information Officer as appropriate monetary awards and exceptions to monetary award scales exceeding $5,000
(Recommendation will be forwarded through the Director, Human Resources Division for comment) 		1. Employees under their jurisdiction, including field employees engaged in National Office projects; and contributions of employees of other Government agencies and armed forces members
2. Employees in Detroit and Martinsburg Computing Center 		Centralized positions as defined in IRM 0250 and ERB covered positions 1. May not redelegate
2. May not redelegate
PERFORMANCE EVALUATION      
Determine that work is or is not of an acceptable level of competence for within-grade step increase National Office employees under their jurisdiction Centralized positions as defined in IRM 0250, and ERB covered positions Those supervisors who evaluate the work being performed
STANDARD FORMS 52 and 50      
Approve Request for Personnel Action: SF–52, Part I, Block H Employees under their jurisdiction and Detroit Computing Center and Martinsburg Computing Center
positions of Division Chief or equivalent level 		ERB covered positions Deputy Assistant Commissioner; Branch Chief, or equivalent* level of requesting function
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the appropriate Personnel function, to make suitability decisions on external applicants for employment National Office positions under their jurisdiction Centralized positions as defined in IRM 0250, and ERB covered positions Deputy Assistant Commissioner; Division Director, or equivalent* level, of function involved; Director, Detroit Computing Center
* See Note on Chart 1
** Assistants to the Commissioner may not redelegate
Chart 5
Chief Inspector
Is Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
NOTE: The information on this chart has been removed due to the transfer of the Inspection Service from IRS to the Department of Treasury, Treasury Inspector General for Tax Administration (TIGTA).      
See Note on Chart 1
Chart 6
Division Commissioners, Deputy Division Commissioners, Chiefs and equivalents, Deputy Chiefs, National Taxpayer Advocate, Deputy National Taxpayer Advocate, Directors, Submission Processing and Customer Service, and Business Systems Modernization Executive, Regional Commissioners
Are Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) All employees under their jurisdiction   Two supervisory levels above individual for whom the action is proposed except where the second level is Deputy Commissioner
Effect adverse actions and actions based on unacceptable performance All employees under their jurisdiction for whom a subordinate has proposed an action ERB covered positions Three supervisory levels above individual for whom the action is proposed
Propose and/or effect:
—separation or termination during probation
—suspensions of 14 days less
—written reprimand
—admonishments
—warning letters and letters of caution
—closed without action and clearance letters;
—suitability determinations 		All employees under their jurisdiction Centralized positions as defined by IRM 0250 Two supervisory levels above individual for whom the action is proposed
APPOINTMENTS      
Appoint bona fide graduate students at accredited colleges or universities to scientific, analytic, or professional positions not to exceed one year (see 5 CFR 213.3102(p), reprinted in FPM Chapter 213, Appendix C) Positions under their jurisdiction   Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
Appoint National Science Contest finalists as Summer Interns (See 5 CFR 213.3102(y) and FPM Chapter 213, Appendix C) GS–2 and below assistants to scientific, professional and technical employees under their jurisdiction All positions above GS–2 Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
Appoint non-competitively certain disabled veterans who have completed a training program under Administrator of Veterans Affairs (See 5 CFR, Rule 3.1(a)(2); 5 CFR 315.604(b), and FPM Supplement, Book III, Section 315.604(b)) Positions under their jurisdiction Centralized positions as defined in IRM 0250, and ERB covered positions Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
Appoint severely handicapped or mentally retarded sons and daughters for summer or student employment (See 5 CFR 213.3102(b); FPM Letter 213–20, and FPM Supplement 990–1, Part 213 (See Section 213.3101(b)) Positions listed in Schedule A for summer or student employment under their jurisdiction   Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
Appoint to Schedule A positions, severely physically handicapped and mentally retarded persons who:
—under temporary appointments have demonstrated their ability to perform their duties satisfactorily, or
—have been certified by counselors or state vocational rehabilitation agencies or the Veterans Administration as likely to succeed in the performance of the duties 		Positions under their jurisdiction Centralized positions as defined in IRM 0250 Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
1. Approve extension of initial one month appointment for special needs for an additional one-month period
2.  Approve outside the Register appointments at GS–12 (or equivalent) level and below in increments not to exceed one year Approve extension of temporary appointment for additional one-year periods not to exceed a total of four (4) years 		1. Employees under their jurisdiction
2. Employees under their jurisdiction at the GS–12 or below level, and all wage grade positions 		ERB covered positions, and Centralized positions as defined in IRM 0250 Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
Assign an Excepted employee serving under Schedule A or B appointment to a competitive position (with prior Departmental approval) Employees under their jurisdiction ERB covered positions, and Centralized positions as defined in IRM 0250 Chief, Personnel Branch; District Director where there is no Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
AWARDS      
Approve monetary awards and exceptions to monetary award scales up to and including $5,000 for any one individual or group, and incur necessary expenses for the recognition of contributions Employees under their jurisdiction and contributions of employees of other Government agencies and armed forces members Centralized positions as defined in IRM 0250, and ERB covered positions Assistant Regional Commissioner, or equivalent* level; Director, District Office, Service Center, or Austin Compliance Center for awards up to and including $5,000; Branch Chief, or equivalent level, in Regional Office for awards up to and including $3,000; Division Chief, or equivalent level, in District Office or Service Center for awards up to and including $3,000; Branch Chief, or equivalent level, in District Office, Service Center, or Austin Compliance Center for awards up to and including $1,500. Also delegated to second-level supervisors for employees under their jurisdiction.
Authorize the payment of monetary awards for approved contributions when an appropriately documented and approved case record is received Employees under their jurisdiction; contributions of employees of other Government agencies and armed forces members; and servicewide or interagency contributions for which written notification of approval has been received Centralized positions as defined in IRM 0250 and ERB covered positions Servicing personnel officers
Recommend to the Deputy Commissioner monetary awards and exceptions to monetary award scales exceeding $5,000 (Recommendations will be forwarded through the Director, Strategic Human Resources Division for comment) Employees under their jurisdiction and contributions of employees of other Government agencies and armed forces members Centralized positions as defined in IRM 0250, and ERB covered positions May not redelegate
CLASSIFICATION      
Classify positions All General Schedule and Wage Board positions within their Regions Those Listed in IRM 0511 as requiring Director, Human Resources Division classification action Centralized positions as defined in IRM 0250 Designated Position Classifiers or Personnel Specialists assigned position classification responsibilities. District Director where there is no Chief, Personnel Branch, to implement action, (authorized staff in Prime District may provide personnel services)
DETAILS      
Approve details of 30 days or less to or from offices under their jurisdiction and another Federal Agency or Department of the Treasury Bureau Employees under their jurisdiction ERB covered positions Chief, Regional Personnel Branch or Servicing Personnel function
Approve extension of employee details for established positions beyond 120 days:
— TO SAME OR LOWER GRADE Positions in 120-day increments for up to one year; and
—to higher grade positions for a period not to exceed 240 calendar days which are not during major reorganizations 		Positions under their jurisdiction ERB covered positions and centralized positions as defined in IRM 0250 Chief, Personnel Branch; District Director where there is no chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
PAY ADMINISTRATION      
Approve exceptions to restrictions for pay for more than one position for more than 40 hours a week (dual employment) All positions under their jurisdiction   Chief, Personnel Branch and Servicing Personnel function
Approve personnel actions for corrective action including retroactive promotion and back pay 1. Employees under their jurisdiction; Centralized positions as defined in IRM 0250 1. Chief, Personnel Branch
2. Chief, Regional Personnel Branch or Servicing Personnel function
Approve personnel actions to effect PMRS increases GM–13/14/15 (PMRS) employees   Senior Technician Regional Office
Personnel Section or Servicing Personnel function
Process approved step increases Employees under their jurisdiction—including:
—Employees under their jurisdiction who occupy positions centralized to the National Office 		  Unit Manager, or equivalent* level, Personnel Branch and servicing Personnel function.
PERFORMANCE EVALUATION      
Determine that work is or is not of an acceptable level of competence for within-grade step increase Employees under their jurisdiction   Those supervisors who evaluate the work being performed
RECRUITMENT      
Approve recruitment and examination of applicants, establishment and issuance of competitor inventories, and issuances of certificates of eligibles by delegated Special Examining Units:
1. When implementing nationwide agreements
2. When implementing local agreements 		Positions under their jurisdiction   1. Employment Section Chief in Regional Office; Chief, Personnel Branch in Service Center; Chief, Human Resources Branch in Austin Compliance Center
2. Employment Section Chief, Regional Personnel Branch; For Districts and Service Centers/Austin Compliance Center
3. Servicing Personnel offices
RETIREMENT      
Process Law Enforcement retirements in accordance with IRM 0831.8 and FERS Law Enforcement Officer positions under their Centralized positions as defined in IRM 0250 Unit Manager or equivalent* level, Personnel Branch or Servicing Personnel function
STANDARD FORMS 52 and 50      
Approve personnel actions for the Internal Revenue Service for appointments, position changes, and separations, or take final action for the IRS:
1. Request for Personnel Action, SF–52:
a. Part I, Block H
b. Part II, Block 38
2. Notification of Personnel Action: SF–50, mass changes, new action code sheets, etc. 		1a. Employees under their jurisdiction
1b. Employees under their jurisdiction
2. Employees under their jurisdiction 		Action involving centralized positions as defined in IRM 0250
Actions requiring prior approval of the Department of the Treasury as defined in IRM 0250 		1a.  Branch Chief, or equivalent* level of requesting function for Region and District; first-line supervisor in Service Center/Austin Compliance Center. Also delegated to first-line supervisors and those managers and management officials designated.
1b. Senior Technician, Personnel Branch (may be redelegated to prime district/service center to also provide such service for districts without a Personnel Branch) Senior Technician, Regional Office Personnel Section or Servicing Personnel function
2. Unit Manager or equivalent* level, Personnel Branch (may be redelegated to prime district/service center to also provide such service for districts without a Personnel Branch) and servicing Personnel office
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the appropriate Personnel function, to make suitability decisions on external applicants for employment—
1. from other than Special Examining Units
2. from Special Examining Units with full delegated examining and certification authority 		1. Positions under their jurisdiction;
2. Positions under their jurisdiction, 		Actions involving centralized positions as defined in IRM 0250, and ERB covered positions 1. Branch Chief, or equivalent* level, in Regional Office; Division Chief for District and Service Center/Austin Compliance Center and second-level supervisors
2.  Employment Section Chief, Regional Personnel Branch; Chief, Personnel Branch for Districts and Service Centers/Austin Compliance Center; Servicing Personnel function
TRAINING      
Approve training plans which do not require modification of qualification standards for certain disabled veterans (See 38 USC Chapter 31; 5 CFR 315.604(a); FPM Chapter 315, Subchapter 6–6 and Appendix B) Positions under their jurisdiction Centralized positions as defined in IRM 0250, and ERB covered positions Chief, Personnel Branch; District Director where there is no Chief, Personnel Branch; Chief, Regional Office Personnel Section or Chief, Servicing Personnel function
* See Note on Chart 1.
Chart 7
District/Service Center Director, Austin Compliance Center
Are Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) All employees under their jurisdiction Centralized positions as defined by IRM 0250 Division Chiefs (and equivalent)* for all employees under their jurisdiction

Section Chiefs or Group Managers (when no Section Chief exists) for employees under their jurisdiction
Effect adverse actions and actions based on unacceptable performance All employees under their jurisdiction for whom a subordinate has proposed an action 1. Centralized positions as defined by IRM 0250
2. All positions centralized to the office of Regional Commissioner, Assistant Commissioner 		May not redelegate.
Propose and/or effect:
—Separation or termination during probation
—Suspensions of 14 days or less
—Written reprimand
—Admonishments
—Warning letters and letters of caution
—Closed without action and Clearance letters
—Suitability determinations 		1. For all employees under their jurisdiction Centralized positions as defined by IRM 0250; and all positions centralized to the office of Regional Commissioner, Assistant Commissioner. 1. Division Chiefs (and equivalent)* for all employees under their jurisdiction

Immediate supervisors for all employees under their jurisdiction only in the case of admonishments
* See Note on Chart 1
Chart 8
Directors, Computing Centers
Are Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) All employees under their jurisdiction Centralized position as defined by IRM 0250 Division Chiefs (and equivalent)* for all employees under their jurisdiction
Effect adverse actions and actions based on unacceptable performance All employees under their jurisdiction for whom a subordinate has proposed an action   May not redelegate
Propose and/or effect:
—Separation or termination during probation
—Suspensions of 14 days or less
—Written reprimand
—Admonishments
—Warning letters and letters of caution
—Closed without action and Clearance letters
—Suitability determinations 		All employees under their jurisdiction   Division Chiefs (and equivalent)* for all employees under their jurisdiction
Immediate supervisors for all employees under their jurisdiction only in the case of admonishments
Appoint bona fide graduate students at accredited colleges or universities to scientific, analytic, or professional positions not to exceed one year. (See 5 CFR 213.3102(p), reprinted in FPM Chapter 213, Appendix C) For positions under their jurisdiction   Chief, Personnel Branch
Appoint National Science Contest finalists as Sumer Interns. (See 5 CFR 213.3102(y) and FPM Chapter 213, Appendix C) GS–2 and below assistants to scientific, professional and technical employees under their jurisdiction All positions above GS–2 Chief, Personnel Branch
APPOINTMENTS      
Appoint noncompetitively certain disabled veterans who have completed a training program under Administrator of Veterans Affairs (See 5 CFR Rule 3.1(a)(2); 5 CFR 315.604(b); and FPM Supplement, Book III, Section 315.604(b) Positions under their jurisdiction. ERB covered positions Chief, Personnel Branch
Appoint severely handicapped or mentally retarded sons and daughters for summer or student employment. (See 5 CFR 213.3101(b); FPM Letter 213–20, and FPM Supplement 990–1, Part 213, Section 213.3101(b)) Positions listed in Schedule A for summer or student employment under their jurisdiction   Chief, Personnel Branch
Appoint to Schedule A positions, severely physically handicapped persons who:
—under temporary appointments have demonstrated their ability to perform their duties satisfactorily; or
—have been certified by counselors or state vocational rehabilitation agencies or the Veterans Administration as likely to succeed in the performance of the duties 		Positions under their jurisdiction ERB covered positions Chief, Personnel Branch
1. 1. Approve extension of initial one month appointment for special needs for an additional one month period
2. Approve outside the Register appointments at GS–12 or equivalent level and below for increments not to exceed one year
3. Approve extension of initial outside the Register Appointment for additional one year periods for up to four (4) ears 		1. Employees under their jurisdiction
2. Employees under their jurisdiction at the GS–12 or below level and all wage grade positions 		ERB covered positions Chief, Personnel Branch
Assign an employee serving under a Schedule A or B appointment to a competitive position Employees under their jurisdiction ERB covered positions Chief, Personnel Branch
CLASSIFICATION      
Classify positions All General Schedule and Wage Board positions under their jurisdiction Those positions listed as requiring National Office Classification in IRM 0511 Designated Position Classifiers, or Personnel Specialists assigned position classification responsibilities
DETAILS      
Approve details of 30 days or less to or from positions in the Data Center, National Computer Center, and another Federal Agency or Department of the Treasury Bureau Employees under their jurisdiction ERB covered positions May not redelegate
Approve extension of employee details for established positions beyond 120 days:
—to same or lower-graded positions in their respective organizations in 120 day increments for up to one year; and
—to higher grade positions in their respective organizations for a period not to exceed 240 calendar days 		Employees under their jurisdiction ERB covered positions Chief, Personnel Branch
PAY ADMINISTRATION      
Approve personnel actions for corrective action involving retroactive promotion and back pay Employees under their jurisdiction ERB covered positions Chief, Personnel Branch
RECRUITMENT/EXAMINING      
Approve recruitment and examination of applicants, establishment and issuance of competitor inventories and issuance of certificates of eligibles by delegated special Examining Units Positions under their jurisdiction ERB covered positions Chief, Personnel Branch
STANDARD FORMS 52 and 50      
Approve personnel actions for the Internal Revenue Service for appointments, position changes, and separations, or take final action for the IRS:
1. Request for Personnel Action, SF–52:
a. Part I, Block H
b. Part II, Block 38
2. Notification of Personnel Action, SF–50 		Employees under their jurisdiction Actions involving centralized positions and personnel actions requiring prior approval of the Department of the Treasury as defined in IRM 0250, and ERB covered positions
1a. Detroit Computing Center and Martinsburg Computing Center positions of Division Chief or equivalent level 		1a. Division Chief of requesting function
1b. Senior Personnel Technician
2. Designated Personnel Technician, Personnel Branch
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the Personnel function, to make suitability decisions:
—on external applicants for employment and all applicants certified for employment by Special Examining Units
—for all applicants to IRS Special Examining Units for placement on appropriate registers 		Positions under their jurisdiction ERB covered positions Chief, Personnel Branch
TRAINING      
Approve training plans which do not require modification of qualification standards for certain disabled veterans. (See 38 USC Chapter 31; 5 CFR 315.604(a); FPM Chapter 315, Subchapter 6–6 and Appendix B) Positions under their jurisdiction ERB covered positions Chief, Personnel Branch
Chart 9
Chief Counsel
Is Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
ADVERSE/DISCIPLINARY AND OTHER ACTIONS      
Propose adverse actions (removals, reductions in grade or pay, suspensions of more than 14 days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade) 1. Centralized positions in Appeals as defined in IRM 0250; and Division and Regional Directors
2. All other National Office employees
3. All other Regional Appeals employees 		  1. May not redelegate
2. Division Director for N.O. Branch Chiefs; Branch Chiefs for all other N.O. employees
3.  Regional Director for Ass't Regional Director; Ass't Regional Director for Branch Chiefs; Branch Chiefs for all other employees
Effect adverse actions and actions based on unacceptable performance 1. N.O. Branch Chiefs
2. All other N.O. employees
3. Assistant Regional Director
4. Regional Branch Chiefs
5. All other Regional Appeals employees 		Centralized positions in Appeals as defined in IRM 0250
Division Director
Regional Director 		1. May not redelegate
2. Division Director
3. May not redelegate
4. Regional Director
5. Ass't Regional Director
Propose and/or effect:
—separation or termination during probation
—suspensions of 14 days less
—written reprimand
—admonishments
—warning letters and letters of caution
—closed without action and clearance letters
—suitability determinations 		1. Branch Chiefs (N.O.)
2. All other National Office employees in Appeals
3. Assistant Regional Director
4. Branch Chief (Regional)
5. All other Regional Appeals employees 		ERB positions in Appeals 1. Division Director
2. Branch Chiefs (N.O.); and supervisors for employees under their jurisdiction for admonishments only
3. Regional Director
4. Ass't Regional Director
5. Branch Chiefs (Regional); and supervisors for employees under their jurisdiction for admonishments only
AWARDS      
Approve monetary awards and exceptions to monetary award scales up to and including $5,000 for any one individual or group, and incur necessary expenses for the recognition of contributions 1. Employees in the National Office functions of Appeals, including field employees engaged in National Office projects
2. Employees in Regional Appeals offices 		Centralized positions in Appeals as defined in IRM 0250 1. Division Director of initiating National Office function for awards up to and including $5,000, Branch Chief of initiating National Office function for awards up to and including $3,000
2. Regional Director for awards up to and including $5,000
Recommend to the Deputy Commissioner monetary awards and exceptions to monetary awards scales exceeding $5,000 (Recommendations will be forwarded through the Director, Human Resources Division for comment) 1. Employees in the National Office functions of Appeals, including field employees engaged in National Office projects
2. Employees in regional Appeals offices 		Centralized positions in Appeals as defined in IRM 0250 1. May not redelegate
2. May not redelegate
PERFORMANCE EVALUATION      
Determine that work is or is not of an acceptable level of competence for within-grade step increase IRS employees under the Chief Counsel's jurisdiction Centralized positions in Appeals as defined in IRM 0250, Those supervisors who evaluate the work being performed
STANDARD FORMS 52 and 50      
Approve Request for Personnel Action: SF–52, Part I, Block H 1. Employees in National Office functions of Appeals, including field employees engaged in National Office projects
2. Employees in regional Appeals offices 		Centralized positions in Appeals as defined in IRM 0250 1. National Director of Appeals
2. Regional Director of Appeals
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the appropriate Personnel function, to make suitability decisions on applicants for employment 1. Employees in National Office functions of Appeals, including field employees engaged in National Office projects
2. Employees in regional Appeals offices 		Centralized positions in Appeals as defined in IRM 0250 1. National Director of Appeals
2. Regional Director of Appeals
Chart 10
Director, National Office Resources Management Division
Is Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Authority May Not Redelegate Lower Than
APPOINTMENTS      
Appoint bona fide graduate students at accredited colleges or universities to scientific, analytic, or professional positions not to exceed one year (See 5 CFR 213.3102(p), reprinted in FPM Chapter 213, Appendix C) Positions in the National Office ERB covered positions.
Positions under the Assistant Commissioner (International) 		Chief, National Office Human Resources Branch
Appoint National Science Contest finalists as Summer Interns (See 5 CFR 213.3102 (y) and FPM Chapter 213, Appendix C) GS–2 and below assistants to scientific, professional and technical National Office employees All positions above GS–2 Positions under the Assistant Commissioner (International) Chief, National Office Human Resources Branch
Appoint noncompetitively certain disabled veterans who have completed a training program under Administrator of Veterans Affairs (See 5 CFR, Rule 3.1(a)(2); 5 CFR 315.604(b), and FPM Supplement, Book III, Section 315.604(b)) Positions in the National Office ERB covered positions.
Positions under the Assistant Commissioner (International) 		Chief, National Office Human Resources Branch
Appoint severely handicapped or mentally retarded sons and daughters for summer or student employment (See 5 CFR 213.3101(b); FPM Letter 213–20, and FPM Supplement 990–1, Part 213, (Section 213.3101(b)) Positions Listed in Schedule A for summer or student employment in the National Office Positions under the Assistant Commissioner (International) Chief, National Office Human Resources Branch
Appoint to Schedule A positions, severely physically handicapped persons who:
—under temporary appointments have demonstrated their ability to perform their duties satisfactorily, or
—have been certified by counselors or state vocational rehabilitation agencies or the Veterans Administration as likely to succeed in the performance of the duties 		Positions in the National Office ERB covered positions; and positions under the jurisdiction of the Assistant Commissioner (International) Chief, National Office Human Resources Branch
1. Approve extension of initial one month appointment for special needs for an additional one-month period
2. Approve outside the Register appointments at GS–12 or equivalent level and below in increments not to exceed one year
Approve extension of initial outside the Register appointment for additional one-year periods not to exceed a total of four (4) years 		1. Positions in the National Office
2. GS–12 and below positions in the National Office and all wage grade positions 		ERB covered positions; and employees under the Assistant Commissioner (International) Chief, National Office Human Resources Branch
Assign an excepted employee serving under Schedule A or B appointment to a competitive position (with prior Departmental approval) Positions in the National Office ERB covered positions; and employees under the Assistant Commissioner (International) Chief, National Office Human Resources Branch
AWARDS      
Authorize the payment of monetary awards for approved contributions when an appropriately documented and approved case record is received National Office employees and field employees serviced by the National Office Human Resources Branch; and servicewide or inter-agency contributions for which written notification of approval has been received Employees under the Assistant Commissioner (International); and ERB covered positions Appropriate Section Chief, National Office Human Resources Branch
       
CLASSIFICATION      
Classify positions All General Schedule positions thru GS–15 and all Wage Board positions of National Office employees ERB covered positions; those positions listed in IRM 0511 as requiring Director, Human Resources Division, classification action; employees under the Assistant Commissioner (International) Designated Position Classifiers, or Personnel Specialists assigned position classification responsibilities in the National Office Human Resources Branch
DETAILS      
Approve details of 30 days or less, to or from the Internal Revenue Service and another Federal Agency or Treasury Bureau Approve extension of employee details for established positions beyond 120 days:
—to same or lower-graded positions within the National Office in 120-day increments for up to one year; and
—to higher-graded positions within the National Office for a period not to exceed 240 calendar days which are not during major reorganization 		National Office employees ERB covered positions; and positions under the jurisdiction of the Assistant Commissioner (International) Chief, National Office Human Resources Branch
PAY ADMINISTRATION      
Approve personnel actions for corrective action involving retroactive promotion with back pay National Office employees ERB covered positions; and Employees under the Assistant Commissioner (International) Chief, National Office Human Resources Branch
Process approved step increase National Office employees Employees under the Assistant Commissioner (International) and ERB covered Positions Appropriate Section Chief, National Office Human Resources Branch
RECRUITMENT/EXAMINING      
Approve recruitment and examination of applicants, establishment and issuance of competitor inventories, and issuance of certificates of eligibles by delegated Special Examining Units Positions in the National Office ERB covered positions;
Positions under the jurisdiction of the Assistant Commissioner (International) 		Appropriate Section Chief, National Office Human Resources Branch
RETIREMENT      
Process retirement applications provided employees meet requirements for eligibility, including requirement of at least 20 years of service previously determined to be creditable under these provisions Law Enforcement Officer positions in the National Office Employees under the Assistant Commissioner (International) and ERB covered positions Personnel Staffing Specialist, Staffing & Classification Section, National Office Human Resources Branch
STANDARD FORMS 52 and 50      
Approve personnel actions for the Internal Revenue Service for appointments, position changes, and separations; or take final action: 1. Request for Personnel Action, SF–52: Part II, Block 382. Notification of Personnel Action, SF–50 1. National Office employees
2. National Office employees 		All other centralized positions as defined in IRM 0250 and National Office ERB covered positions; and employees under the Assistant Commissioner (International) 1. Senior Personnel Staffing Specialist, Staffing & Classification Section, National Office Human Resources Branch
2. Appropriate Unit Chief, National Office Human Resources Branch
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the Personnel Branch, make suitability decisions
1. on external applicants for employment and all applicants certified for employment by Special Examining Units
2. for all applicants to IRS Special Examining Units for placement on appropriate registers 		Positions in the National Office Centralized positions as defined in IRM 0250 and ERB covered positions; and positions under the jurisdiction of the Assistant Commissioner (International) 1. Branch Chief, or equivalent, of the requesting function
2. Appropriate Section Chief, National Office Human Resources Branch
TRAINING      
Approve training plans which do not require modification of qualification standards for certain disabled veterans (See 38 USC, Chapter 31; 5 CFR 351.604(a); FPM Chapter 315, Subchapter 6–6 and Appendix B) Positions in the National Office ERB covered positions; and positions under the Assistant Commissioner (International) Chief, National Office Human Resources Branch
Chart 11
Director, Office of Support and Management, A/C (International)
Is Delegated Authority To Positions/Actions Covered By Delegated Authority Positions/Actions Not Covered By The Delegated Authority May Not Redelegate Lower Than
APPOINTMENTS      
Appoint bona fide graduate students at accredited colleges or universities to scientific, analytic, or professional positions not to exceed one year. (See 5 CFR 213.3102(p), reprinted in FPM Chapter 213, Appendix C) Positions in the Jurisdiction of the A/C (International) ERB covered positions and centralized positions as defined in IRM 0250 Personnel Officer
Appoint National Science Contest finalists as Summer Interns (See 5 CFR 213.3102(y) and FPM Chapter 213, Appendix C) GS–2 and below assistants to scientific, professional and technical National Office employees under the jurisdiction of the A/C (International) All positions above GS–2 Personnel Officer
Appoint noncompetitively certain disabled veterans who have completed a training program under Administrator of Veterans Affairs (See 5 CFR Rule 3.1(a)(2), 5 CFR 315.604(b), FPM Supplement, Book III, Section 315.604(b) Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
Appoint severely handicapped or mentally retarded sons and daughters for summer or student employment (See 5 CFR 273.3101(b); FPM Letter 213–20, and FPM Supplement 990–1, Part 213, Section 213.3101(b)) Positions listed in Schedule A for summer or student employment in the National Office under the jurisdiction of the A/C (International)   Personnel Officer
Appoint to Schedule A positions, severely physically handicapped persons who:
—under temporary appointments have demonstrated their ability to perform their duties satisfactorily; or
—have been certified by counselors or state vocational rehabilitation agencies or the Veterans Administration as likely to succeed in the performance of the duties 		Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
1. Approve extension of initial one month appointment for special needs for an additional one month period
2. Approve outside the Register appointments at GS–12 or equivalent level and below in increments not to exceed one year

Approve extension of initial outside the Register appointment for additional one year periods not to exceed a total of four (4) years 		1. Positions under the jurisdiction of the A/C (International)
2. GS–12 and below positions and all wage grade positions 		ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
Assign an excepted employee serving under a Schedule A or B appointment to a competitive position (with prior Departmental approval) Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
CLASSIFICATION      
Classify positions All General Schedule positions thru GS–15 and all Wage Board positions of employees under the jurisdiction of the A/C (International) ERB covered positions, and those positions listed in IRM 0511 as requiring Director, Human Resources Division, classification action Senior Classification Specialist
DETAILS      
Approve details of 30 days or less, to or from the Internal Revenue Service and another Federal Agency or Treasury Bureau Employees under the jurisdiction of the A/C (International) ERB covered positions Personnel Officer
Approve extension of employee details for established positions beyond 120 days:
—to same or lower-graded positions, in 120-day increments for up to one year; and
—to higher-graded positions for a period not to exceed 240 calendar days which are not during major reorganization 		Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
PAY ADMINISTRATION      
Approve personnel actions for corrective action involving retroactive promotion with back pay Employees under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
Process approved step increase Employees under the jurisdiction of the A/C (International)   Personnel Officer
RECRUITMENT/EXAMINING      
Approve recruitment and examination of applicants, establishment and issuance of competitor inventories, and issuance of certificates of eligibles by delegated Special Examining Units Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
RETIREMENT      
Process retirement applications provided employees meet requirements for eligibility, including requirement of at least 20 years of service previously determined to be creditable under these provisions Law Enforcement Officer positions ERB covered positions Senior Staffing Specialist
STANDARD FORM 52 and 50      
Approve personnel actions for the Internal Revenue Service for appointments, position changes, and separations; or take final action
1. Request for Personnel Action, SF–52; Part II, Block 38
2. Notification of Personnel Action, SF–50 		Employees under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 1. Senior Staffing Specialist
2. Processing Supervisor
SUITABILITY DETERMINATIONS      
After obtaining technical assistance of the Personnel Office, make suitability decisions
1. on non-IRS applicants for employment and all applicants certified for employment by Special Examining Units
2. for all applicants to IRS Special Examining Units for placement on appropriate registers 		Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 1. Branch Chief, or equivalent, of the requesting function
2. Personnel Officer
TRAINING      
Approve training plans which do not require modification of qualification standards for certain disabled veterans (See 38 USC, Chapter 31; 5 CFR 315.604(a); FPM Chapter 315, Subchapter 6–6 and Appendix B) Positions under the jurisdiction of the A/C (International) ERB covered positions, and centralized positions as defined in IRM 0250 Personnel Officer
Chart 12
Assistant Commissioner (Human Resources Management and Support)
Is Delegated Authority To Positions/Actions Covered by Delegated Authority Positions/Actions Not Covered by The Delegated Authority May Not Redelegate Lower Than
RETIREMENT      
Administer Civil Service Retirement system law enforcement coverage provisions for the Internal Revenue Service All law enforcement positions   May not redelegate
Chart 13
Second Level Manager
Is Delegated Authority To Positions/Actions Covered by Delegated Authority Positions/Actions Not Covered by The Delegated Authority May Not Redelegate Lower Than
Approve cash payments for a Manager's Award of no less than $50 nor more than $250 for award recommendations initiated by a first level supervisor or manager for immediate recognition of an employee's job related special contributions or personal efforts which are of limited scope and do not meet the criteria for more substantial award recognition. All employees under his or her jurisdiction.   May not redelegate

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