obÌåÓý

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

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

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

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

26 CFR 301.7701-9 outlines the delegation and redelegation rules which apply to officials described in the Internal Revenue Code (IRC). Per this authority, the Commissioner of the Internal Revenue is a delegate of the Secretary of Treasury. 26 CFR 301.7701-9 authorizes the Commissioner of the Internal Revenue to redelegate authorities, including authorities specified in Treasury regulations or Treasury decisions, to other IRS officials. They are authorized to perform these actions, unless prohibited or restricted by order or directive. Additionally, it authorizes further redelegation of the authority to officers or employees under their supervision and control, unless prohibited or restricted by order or directive.

The Freedom of Information Act (FOIA), , requires each agency to make available, in an electronic form, administrative guidance affecting a member of the public. The published delegation orders found on IRS.gov or in IRM 1.2.2, Servicewide Delegations of Authority, fulfills this legal responsibility.

The business unit (BU) IMD/delegation orders coordinators are responsible for overseeing their business unit¡¯s delegation orders program and providing guidance to authors of delegation orders.

The business unit senior executives are responsible for all delegation orders assigned to their respective business units. They ensure the accuracy and validity of their Servicewide delegation orders (SDO) and provide the final approval for their business unit delegation orders, when redelegation is authorized.

The Chiefs reporting directly to the Deputy Commissioner of Internal Revenue oversee a single business unit or multiple business units. These executives include the Chief, Taxpayer Services, Chief Tax Compliance Officer, Chief Information Officer, Chief Operating Officer, and Director, Online Services. The Deputy Commissioner¡¯s direct reports serve as the final reviewer for Servicewide delegation orders owned by the business units under their purview.

The Director, Strategy and Business Solutions (SBS), RAAS is the program director responsible for IMD program administration. The Director, SBS, designates oversight responsibility for the IMD program, including delegation orders to the Director, Servicewide Policy, Directives and Electronic Resources (SPDER).

The Chief Operating Officer (COO) is responsible for providing direction and oversight to the major operational and administrative functions for the IRS.

The Commissioner of Internal Revenue or Deputy Commissioner of Internal Revenue review, approve and sign Servicewide delegation orders.

The business unit senior executives of each IRS organization are responsible for reviewing, maintaining and archiving delegation orders for their respective programs.

SPDER conducts an annual review of each business units¡¯ delegation orders using the Annual IMD Certification process. SPDER compiles the data and generates a report for business unit senior executives, managers, IMD coordinators, and staff. This report captures each business unit¡¯s IMD program accomplishments and areas of opportunity. The results of this review are used by the business units to improve IMD program management.

Annual Report on the Internal Management Documents (IMD) Program - An annual memorandum issued to the heads of office on the accomplishments and activities of the IMD program. This report provides senior executives with the information and resources necessary to efficiently manage their respective IMD programs.

Annual IMD Program Risk Analysis Report - This analysis report provides the status of Servicewide delegation orders and the actions taken by each business units to resolve these issues and mitigate risk. SPDER shares a report with each business unit¡¯s senior executive, IMD coordinator, and staff.

IMD Tracking System - This tool allows SPDER to manage the receipt and posting of new, revised, and rescinded delegation order memos. Delegation orders are updated in the IRM biannually, so this tool was is designed to house and immediately make available the delegation orders memos pending updates to IRM 1.2.2, Servicewide Delegations of Authority. The IMD Tracking system is also used to archive delegation orders as they are published to IRM 1.2.2. It allows for the efficient management and retrieval of approved delegation orders.

Common terms and definitions

See IRS Organization Top Officials Chart for a listing of the Department of Treasury Internal Revenue Service Organization and Top Officials.

If a supervisory official expects to be absent for a full workday or longer, an acting supervisory official must be designated in writing or become acting when the provisions are set in applicable delegations. See IRM 1.2.2.2.2, Delegation Order 1-2 Designation for Acting Supervisory Officials, for more information.

An official serving in an acting capacity will exercise the authority of their permanent position and the acting position when no acting official is designated for (or automatically assumes) their permanent position.

Delegations of authority issued by a prior official remain valid, unless or until the authority is rescinded or modified. Officials and designated employees currently occupying a position assume all authorities granted to the previous official or employee in that position.

When an organizational or personnel change is made that alters a title/designation without causing a substantive change in function or duty, the existing delegation order will remain in effect.

Authors must contact the BU IMD/Delegation Orders Coordinator for assistance in creating, revising or rescinding delegation orders.

For new delegation orders:

For revised delegation orders, authors must:

For rescinding an existing delegation order, authors must:

Servicewide delegation orders (SDO) must be complete and contain all required elements. When requesting a new delegation order, contact SPDER to secure a new delegation order number. When revising existing delegation orders, update the order¡¯s revision number (e.g., Rev. 1) to reflect the change(s). In addition, the following elements of the delegation order memo are required:

Prior to initiating formal clearance, the author must forward the draft delegation order to *SPDER with a courtesy copy to the Internal Management Documents (IMD) Coordinator for an informal review.

The author must use Form 2061, Document Clearance Record, to document the review and assessment(s) of:

The author must Identify affected offices in accordance with IRM 1.11.9.3, Identifying Reviewers.

To locate program offices outside of the business unit, authors must use the Internal Management Documents (IMD) Contacts List.

Authors must allow 30 calendar days for reviewers to complete their review and assessment. Internal and external reviewers will perform reviews simultaneously during the 30-day timeframe.

In very rare cases, expedited reviews may be necessary. If an expedited review is necessary due to time constraints, authors must consider the following:

Chief Counsel will perform their review sequentially. After affected offices and specialized reviewers have complete their review, the author must consolidate the responses and make the necessary updates. Next, send the revised delegation order to Chief Counsel for review.

In situations where a reviewer ¡°does not concur¡± with the new or revised delegation order, refer to IRM 1.11.9.9, Resolving Disagreements.

After addressing and incorporating comments and feedback from identified reviewers including CC, send your new, revised or rescinded SDO to management and BU senior executive for review and approval.

After the delegation order clearance package has been reviewed by the BU senior executive and Chief reporting directly to the Deputy Commissioner Internal Revenue (if applicable), the author will send the complete package to the IMD Coordinator. The IMD Coordinator will perform a final review and forward the package to *SPDER. See IRM 1.11.4.5.3.3, Final Clearance Package for SPDER Review.

Servicewide delegation orders must be cleared through all required reviewers and submitted to SPDER within one year of the date official clearance was initiated. Clearance packages received in SPDER after one year will be returned to the business unit with a request to clear the delegation order again.

After the Commissioner or Deputy Commissioner has approved and signed the delegation order, SPDER will post a PDF of the signed document to the Search Interim Guidance page, the Servicewide Delegation Order List, and request Online Services to post the delegation order to the IRS FOIA Library - Recently approved Commissioner Delegation Orders.

SPDER will:

In very limited cases, published delegation orders will require editorial updates. Editorial changes do not impact the meaning of the content and will therefore follow a streamlined clearance process.

Editorial changes are limited to:

For editorial changes, forward the following documents to *SPDER for consideration:

After review and agreement, SPDER will update the delegation order in IRM 1.2.2 based on the semi-annual schedule (January/July) and notate the editorial correction in the IRM¡¯s manual transmittal. The delegation order effective date and revision number will remain the same.

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

Business unit senior executives are responsible for ensuring that their respective business unit delegation orders are current. Business units must conduct an annual review of these delegation orders to determine if there is a need to create, revise, or rescind their business unit delegation orders.

Create business unit delegation orders when the SDO allows for redelegation and the business unit¡¯s senior executive determines that redelegation is necessary for administrative operations within their business unit.

Revise business unit delegation orders when:

Rescind business unit delegation orders when:

The author must contact their BU IMD coordinator for assistance in creating, revising or rescinding business unit delegation orders.

The author must follow the numbering schema in IRM 1.11.4.6.1.1, Numbering Business Unit Delegation Orders.

The author must follow the content guidelines in IRM 1.11.4.6.2, Business Unit Delegation Order Content.

The senior executive of the business unit redelegating the authority is the signing and approving official.

The format and content of business unit delegation orders follows that of Servicewide delegation orders. See IRM 1.11.4.5.2, Servicewide Delegation Order Content.

Business unit delegation orders must state the lowest level of authority. Statements allowing additional redelegation in business unit delegation orders are not permitted.

List the related SDO in the ¡°Authority¡± paragraph. The level of authority in the business unit delegation order must be consistent with the level of authority allowed in the SDO.

Exhibit 1.11.4-4, Sample Business Unit Delegation Order for an example of a Business Unit Delegation Order.

The author must identify affected offices in accordance with IRM 1.11.9.3, Identifying Reviewers.

The author must prepare a business unit delegation order clearance package containing the following:

The author must forward the complete clearance package with a request for review. Send the package to:

For specific contacts and business unit mailboxes, authors will refer to the Internal Management Documents (IMD) Contacts List.

The author must allow 30 calendar days for the affected offices and Office of SPDER to complete their review and assessment. After the reviews have been completed and returned, authors will consolidate the responses and make the necessary updates before preparing the package for Chief Counsel¡¯s review.

The author must allow 30 calendar days for Chief Counsel to complete their review and assessment.

After review and concurrence from Chief Counsel, the author must request their management official¡¯s review and assessment, the IMD Coordinator¡¯s review and assessment, and the approval and signed memo from the business unit¡¯s senior executive. These reviews and assessments must be sequential. The originator will allow 15 calendar days for their manager¡¯s review, 15 calendar days for IMD Coordinator review, and 15 calendar days for the business unit senior executive¡¯s approval and signature.

Business units are required to publish approved and signed business unit delegation orders in IRM 1.2, Servicewide Policies and Authorities, within their designated business unit delegation order IRM section. If the business unit does not have an assigned business unit IRM section, the IMD Coordinator must contact *SPDER to obtain a new IRM section number to house the business unit delegation orders.

In the interim of incorporating new/revised business unit delegation orders into the IRM, the program owner or business unit is responsible for posting the business unit delegation order(s) to the Search Interim Guidance pageand the FOIA Library on IRS.gov. See IRM 1.11.10, Internal Management Documents System, Interim Guidance Process, for distribution and posting procedures. Once a business unit delegation order has been incorporated into the business unit¡¯s delegation orders IRM section, the business unit will again use the IMD Tracking System to archive the IGM and initiate its removal from IRS.gov.

Revised or new business unit delegation orders are available to the public at until published in the appropriate IRM section.