Internal Revenue Manual Part 1. Organization, Finance, and Management

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part1/irm_01-002-061), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 1.2.61, Servicewide Policies and Authorities, Business Unit Delegations of Authority for Taxpayer Services.

(1) IRM 1.2.61.1, Introduction to Business Unit Delegation of Authorities for Taxpayer Services, specified that rescinded delegation orders are retained in the IRM until the next update.

(2) IRM 1.2.61.2, Current Taxpayer Services Business Unit Delegation of Authority, removed references to the 2024 Taxpayer Services name change and updated all delegation orders with current names and titles.

(3) IRM 1.2.61.2.14, Delegation Order WI 6-6-1, Adverse/Disciplinary and Other Actions, rescinded and moved to IRM 1.2.61.3.1, Delegation Order TS 6-6-1, Adverse/Disciplinary and Other Actions. Renumbered subsequent subsections as a result of moving content.

(4) IRM 1.2.61.2.15, Delegation Order WI 6-6-3, Performance Evaluations, rescinded and moved to IRM 1.2.61.3.2, Delegation Order TS 6-6-3, Performance Evaluations. Renumbered subsequent subsections as a result of moving content.

(5) IRM 1.2.61.3.1, Delegation Order WI 4-37-1, Record Keeping Requirement, removed. The delegation order was rescinded in 2013, and historic continuity requirements have been met.

(6) IRM 1.2.61.3.2, Delegation Order WI 4-38-1, To Designate Qualified General Assistance Programs Described in IRC 51(d)(6), removed. The delegation order was rescinded in 2013, and historic continuity requirements have been met.

(7) IRM 1.2.61.3.3, Delegation Order WI 6-6-4, To Initiate or Approve Personnel Actions, removed. The delegation order was rescinded in 2017, and historic continuity requirements have been met.

(8) IRM 1.2.61.3.4, Delegation Order WI 6-6-5, Approve Merit Promotion Selections, removed. The delegation order was rescinded in 2015, and historic continuity requirements have been met.

(9) IRM 1.2.61.3.5, Delegation Order WI 6-6-6, Authority to Approve Personnel Actions for Corrective Actions Including Retroactive Promotion and Retroactive Back Pay, removed. The delegation order was rescinded in 2015, and historic continuity requirements have been met.

(10) IRM 1.2.61.3.6, Delegation Order WI 6-12-1, Absence and Charges to Leave, removed. The delegation order was rescinded in 2017, historic continuity requirements have been met.

(11) IRM 1.2.61.3.7, Delegation Order WI 6-14-1, Overtime, removed. The delegation order was rescinded in 2015, historic continuity requirements have been met.

(12) IRM 1.2.61.3.8, Delegation Order WI 11-5-1, Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents, removed. The delegation order was rescinded in 2013, historic continuity requirements have been met.

(13) IRM 1.2.61.3.9, Delegation Order WI 23-1, Settlement of Tort Claims; Claims Under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service for Damages to or Loss of Personal Property Incident to Service, removed. The delegation order was rescinded in 2005, historic continuity requirements have been met.

(14) IRM 1.2.61.3.10, Delegation Order WI 25-2-1, Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection under Provision of the 1939, 1954, and 1986 Internal Revenue Codes, removed. The delegation order was rescinded in 2013, historic continuity requirements have been met.

(15) IRM 1.2.61.3.11, Delegation Order WI 77-1, Issue or Execute Agreement to Rescind Notices of Deficiency, removed. The delegation order was rescinded in 2005, historic continuity requirements have been met.

(16) IRM 1.2.61.3.12, Delegation Order WI 189-1, To Authorize Travel Not at Government Expense, removed. The delegation order was rescinded in 2005, historic continuity requirements have been met.

(17) IRM 1.2.61.3.13, Delegation Order WI 191-1, Levy on Property in the Hands of a Third Party, removed. The delegation order was rescinded in 2009, historic continuity requirements have been met.

(18) IRM 1.2.61.3.14, Delegation Order WI 192-1, Approve the use of Cash to Purchase Official Passenger Transportation Services Exceeding $500, removed. The delegation order was rescinded in 2009, historic continuity requirements have been met.

(19) IRM 1.2.61.3.15, Delegation Order WI 193-2, Authority in Personnel Matters and Budget Execution, removed. The delegation order was rescinded in 2009, historic continuity requirements have been met.

(20) Editorial changes made throughout the IRM:

Updated Wage and Investment Division (W&I) to Taxpayer Services (TS).

Updated title of the Wage and Investment Commissioner to Chief, Taxpayer Services.

Updated Wage and Investment, Deputy Commissioner to Deputy Chief, Taxpayer Services.

Updated titles to include Delegation Order (DO) Titles.

Added the IRM links to DO Sources of Authorities.

Editorial changes made for clarity.

Updated email addresses and website links.

(21) Artificial Intelligence (AI) tools were used to make editorial changes including:

Making plain language revision

Correcting punctuation and grammar corrections

Adhering to IRM Style format

IRM 1.2.61 dated July 28, 2025, is superseded.

(07-31-2026)

Margarette SinclairActing Director, Business Technology OperationsTaxpayer Services

This IRM section contains Business Unit (BU) Delegation Orders (DO) for Taxpayer Services (TS). Distribute this section to all personnel who need the information or authority it provides. All approved TS delegation orders are listed in numerical order. Rescinded delegation orders follow active delegation orders and are retained for historical reference and audit purposes. Rescinded delegation orders are identified as rescinded and are removed from the Business Unit IRM during the next scheduled IRM update cycle.

The Chief, Taxpayer Services, approves and signs Taxpayer Services delegation orders issued by TS headquarters. Send questions about business unit delegation orders, including revisions and new orders, to the TS Internal Management Document (IMD) Team at ts.irms@irs.gov.

For Servicewide Delegations of Authority, see IRM 1.2.2, Servicewide Policies and Authorities, Servicewide Delegations of Authority. For additional information on the delegation order process, see IRM 1.11.4, Internal Management Document System, Servicewide Delegation Order Process.

The IRS delegates authority to the lowest level expected to take final action. This eliminates the need to issue redelegations to heads of office. When authority is delegating to the lowest level, every intervening supervisory position, including the Chief, has the same authority.

Management levels are arranged from the lowest to highest. The following table defines management levels used in this IRM:

Term

Definition

Examples

First Level Manager

A manager who only has employees reporting to them; no other managers report to this manager

Team manager, group or section manager without subordinate managers

Second Level Manager

A manager of a first level manager

Department or section manager with subordinate managers

Third Level Manager

A manager of a second level manager

Operations manager with subordinate second-level managers; section level or branch level managers with subordinate managers

First Level Executive

An executive who does not have another executive reporting to them

Field Director, Campus Director, Area Director

Second Level Executive

An executive who has a first level executive reporting to them

Director with subordinate Executives (e.g., Director, Customer Account Services; Director Customer Assistance, Relationships and Education; etc.)

Third Level Executive

An executive who has a second level executive reporting to them

Chief, Taxpayer Services and Deputy Chief, Taxpayer Services

Current Taxpayer Services (TS) business unit (BU) delegation orders are listed as recent, revised and obsoleted. New TS BU delegation orders, approved after this IRM revision, can be found at https://www.irs.gov/uac/recently-approved-division-function-delegation-orders; all documents are maintained on the website until the next IRM revision.

Order of Succession and Designation to Act as Chief, Taxpayer Services

Authority: To act and perform the functions of the Chief of the Taxpayer Services of the Internal Revenue Service in the absence of the Chief and the Deputy Chief due to an enemy attack on the United States, disability, other emergency or vacancy/absence in the office; thus, ensuring the continuity of the functions of the office.

Delegated to:

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Operations Support

Director, Return Integrity and Compliance Services

Redelegation: In the absence of these officials, the authority is redelegated in the order as follows:

Director, Accounts Management

Director, Submission Processing

Director, Stakeholder Partnerships, Education and Communication

Director, Field Assistance

Source of Authority: Servicewide Delegation Order 1-1 and Servicewide Delegation Order 1-2.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Authorization of Employee Relocation Allowances and Approval of Relocation Reimbursements

Authority: To authorize relocation allowances for transfers and appointments to a new official station for Basic Moving Expenses in accordance with the IRS relocation guidance.

Delegated to:

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Operations Support

Director, Return Integrity and Compliance Services

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-3.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Reimbursement for Actual Expenses

Authority: To authorize and approve reimbursement for subsistence on an actual expense basis in accordance with the Federal Travel Regulation and IRM 1.32.11, Servicewide Travel Policies and Procedures, IRS City-to-City Travel Guide.

Delegated to: Deputy Chief, Taxpayer Services.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-5.

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

Signed, Debra Holland, Commissioner, Wage and Investment Division.

To Authorize Attendance at Meetings at Government Expense

Authority:

To authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal, or international organizations; Congress; and law enforcement or other groups.

To authorize or approve attendance of employees at meetings held by employee groups, organizations or associations.

Delegated to:

Director, Communications and Liaison

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Operations Support

Director, Return Integrity and Compliance Services

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-7.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training, and Training Aids

Authority: To enter into contracts to furnish information on a reimbursable basis.

Delegated to: Director, Strategies and Solutions.

Redelegation: This authority may not be redelegated.

Source of Authority:Servicewide Delegation Order 1-13.

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

Signed, Debra Holland, Commissioner, Wage and Investment Division.

Authorization to Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 USC 208

Authority: To make written determinations under 18 USC 208 that financial interests of employees under their supervision and control are not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from such employees if they participate personally and substantially in a matter in which they have a financial interest.

Delegated to: All executives.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-21.

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

Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

Approve Instructor Allowance Certifications

Authority: To approve Instructor Allowance Certifications.

Delegated to: First level executives.

The delegated official approving the allowance must be at a higher organizational level than the reviewing/certifying official.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-23.

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

Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

Authorization to Perform Functions of the Chief, Taxpayer Services

Authority 1: To perform any function the Chief, Taxpayer Services, is authorized to perform; however, excluding those functions that have been delegated by the Commissioner, Internal Revenue Service, to the Chief, Taxpayer Services, and which may not be redelegated.

Delegated to: Deputy Chief, Taxpayer Services.

Authority 2: To perform the functions the Chief, Taxpayer Services, is authorized to perform, which arise out of, relate to or concern matters under their jurisdictions and cases under their responsibilities; except when delegation of a function is prohibited by law, when delegation would be inconsistent with another delegation, or when a function has been delegated by the Commissioner, Internal Revenue Service, to the Chief, Taxpayer Services, and may not be redelegated, where prohibited by law or inconsistent with another delegation. Each official will exercise this authority in his or her own capacity, under his or her own title, and is responsible for referring matters to the Chief, Taxpayer Services, for action when appropriate.

Delegated to:

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Operations Support

Director, Return Integrity and Compliance Services

Director, Accounts Management

Director, Submission Processing

Director, Stakeholder Partnerships, Education and Communication

Director, Field Assistance

Authority 3: To take actions previously delegated to District Directors, Regional Commissioners, Directors of Service Centers, and Assistant Commissioners by Treasury Regulations, Treasury Decisions, or Revenue Procedures for matters under their jurisdiction or cases under their responsibility; and to delegate same to officers and persons under their supervision, except where prohibited by law or where inconsistent with delegations reprinted in IRM 1.2, Section 2.

Delegated to: All Executives.

Redelegation: The authorities listed in this Delegation Order (1, 2 and 3) may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-23 and Servicewide Delegation Order 1-2.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Approval of Travel Advances, Travel and Transportation Services, and Travel Vouchers

Authority: To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel, under the Federal Travel Regulation and Treasury and Service travel and relocation guidance.

Delegated to: First level managers.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-30.

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

Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

Authority to Approve the Use of Non-contract Air Carriers

Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified in accordance with the Federal Travel Regulations and IRM 1.32.11, Official IRS City-to-City Travel Guide.

Delegated to: First level executives.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-35.

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

Signed, Debra Holland, Commissioner, Wage and Investment Division.

Authorization to Approve an Internal Management Document (IMD)

Authority: To approve and authorize issuance of a new, revised, or obsolesced Internal Revenue Manual (IRM) section, IRM procedural update (IPU), interim guidance memorandum (IGM), or operating level directive without newly designated or changed official use only (OUO).

Delegated to: A supervisory manager with program oversight of the IMD content. The supervisory manager’s designation must be on record with the Taxpayer Services IMD Team.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-69.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Authority to Create and Abolish Positions

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.

Delegated to: Director, Capital Management and Oversight.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-1.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Authorization to Engage in Outside Employment, Business, and Other Activities

Authority 1: 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.

Delegated to: All executives.

Redelegation: This authority may not be redelegated.

Authority 2: To approve or disapprove requests from employees under their supervision and control, to engage in outside employment, business, and other activities.

Delegated to: Third level managers.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-4.

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

Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

Temporary Office Closures and Dismissals

Authority: To close posts of duty and local offices, foreign posts, and offices in Puerto Rico.

Delegated to: Senior Commissioner's Representative or official having administrative supervision at such subordinate offices.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-7.

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

Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

Tours of Duty

Authority 1: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek of five, eight hour, days other than Monday through Friday for individual employees or groups of employees whose services are required on Saturday and/or Sunday in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: First level managers.

Redelegation: This authority may not be redelegated.

Authority 2: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to:

Operations/Branch Managers or equivalent

Customer Assistance, Relationships and Education Territory Managers

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-11.

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

Signed, John M. Dalrymple, Commissioner, Wage and Investment Division.

Authority to Approve Monetary and Time-Off Performance Awards, Performance Bonuses, Individual and Group Special Act Awards, Managers’ Awards, Bilingual Awards, Honorary Awards, Employee Suggestion Awards, Informal Recognition, and Quality Step Increases

All award approvals are subject to budgetary limitations.

This delegation order does not cover awards granted to members of the Senior Executive Service (SES), Streamlined Critical Pay Executives, and other employees serviced by the Human Capital Office’s Office of Executive Services (OES), or awards or Quality Step Increases granted to Chief Counsel employees.

Authority 1: To approve performance awards not to exceed the lesser amount of $10,000 or 10% of the annual rate of basic pay (including locality) for employees under their jurisdiction. Also, Bargaining Unit employee performance awards are subject to the requirements outlined in the current National Agreement and the National Performance Awards Agreement (NPAA).

Delegated to: The Chief of the Taxpayer Services.

Redelegation: This authority may not be redelegated.

Authority 2: To approve:

Special Act, Service, Superior Accomplishment, or Employee Suggestion Awards not to exceed $10,000.

Group Awards not to exceed $50,000 for the group, provided that no individual employee in the group is granted more than $10,000.

Delegated to: All executives who are a minimum of at least 3 levels above the employee(s) being recommended for the award.

Redelegation: This authority may not be redelegated.

Authority 3: To approve:

Special Act, Service, Superior Accomplishment, or Employee Suggestion Awards not to exceed $3,500.

Group Awards not to exceed $20,000 for the group, provided that no individual employee in the group is granted more than $3,500.

Managers’ Awards from $251 to $500. Managers may approve Manager Awards up to $250 without higher level management review or approval (subject to any management or financial coordination required by TS).

Bilingual Awards in the amounts permitted by IRS policy and applicable negotiated agreements.

Delegated to: Two supervisory levels above the employee(s) being recommended for the award.

Redelegation: This authority may not be redelegated.

Authority 4: To approve Quality Step Increases.

Delegated to: Senior Executive Service or Senior Executive Service-in-Waiting.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-22.

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

Signed, Kenneth C. Corbin, Commissioner, Wage and Investment Division.

Address Employee Performance or Conduct Issues

Authority 1: To effect non-disciplinary actions such as oral and written counseling.

Delegated to: The subject’s first-level supervisor.

Redelegation: This authority may not be redelegated.

Authority 2: To effect non-disciplinary actions such as closed without action letters, clearance letters, and caution letters.

Delegated to: Supervisors within an employee’s supervisory chain at least two levels above the employee who is the subject of the action.

Redelegation: This authority may not be redelegated.

Authority 3: To propose suspensions of 14 calendar days or less.

Delegated to: Supervisors within an employee’s supervisory chain at least two levels above the employee who is the subject of the action.

Redelegation: This Authority may not be redelegated.

Authority 4: To effect suspension of 14 calendar days or less.

Delegated to: Supervisors within an employee’s Supervisory chain at least three levels above the employee who is the subject of the proposal. In no case may the proposing official and deciding official be the same person.

Redelegation: This authority may not be redelegated.

Authority 5: To propose performance-based actions, such a reduction in grade or pay, or removal, and adverse actions, such as suspensions of more than 14 calendar days, indefinite suspensions, furloughs of 30 calendar days or less, and removals.

Delegated to: Supervisors within an employee’s supervisory chain at least two levels above the employee who is the subject of the proposal.

If the Deputy Chief is the subject’s second level supervisor, they may redelegate this authority to a similarly situated manager.

Redelegation: This authority may not be redelegated.

Authority 6: To effect performance-based actions, such as reductions in grade or pay, or removal, and adverse actions such as suspensions of more than 14 calendar days, indefinite suspensions, furloughs of 30 calendar days or less, and removals.

Delegated to: All executives to whom a subordinate manager has proposed an action; must be at least three (3) supervisory levels above the individual for whom the action is proposed. In no case may the proposing official and deciding official be the same person.

Redelegation: This authority may not be redelegated.

Authority 7: To effect non-disciplinary actions for positions covered by the Executive Misconduct Unit (EMU) - i.e., Executives (Senior Executive Services [SES]; Administratively Determined [AD; includes Streamlined Critical Pay]), Senior-Level (SL), Senior Managers (IR-01), Frontline Managers (IR-03), and GS-15 non-bargaining unit employees. Examples of non-disciplinary actions include oral/written counseling, closed without action letters, clearance letters, and caution letters.

Delegated to: The subject’s second-level supervisor.

Redelegation: This authority may not be redelegated.

Authority 8: To propose performance-based actions, disciplinary or adverse actions for positions covered by the EMU - i.e., Executives (SES; AD), Senior-Level (SL); Senior Managers (IR-01), Frontline Managers (IR-03) and GS-15 non-bargaining unit employees.

Delegated to: The subject’s second-level supervisor.

Redelegation: This authority may not be redelegated.

Authority 9: To effect performance-based, disciplinary, or adverse actions for positions covered by the EMU - i.e., Executives (SES; AD), Senior-Level (SL), Senior Managers (IR-01), Frontline Managers (IR-03) and GS-15 non-bargaining unit employees.

Delegated to: The subject’s third-level supervisor. However, in no case may the deciding official for these actions be redelegated below the Deputy Chief, Taxpayer Services for employees in their span of control.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-29.

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

Signed, Kenneth C. Corbin, Chief, Taxpayer Services.

Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents

Authority: To disclose, under IRC 6103 (l)(4) returns or return information for use in personnel or claimant representative matters.

Delegated to: One management level above the supervisory level of the underlying action.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 11-2.

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

Signed, Henry O. Lamar, Jr., Commissioner, Wage and Investment Division.

Taxpayer Services (TS) Rescinded Delegation Orders approved after this revision of the IRM can be found at: https://www.irs.gov/uac/recently-approved-division-function-delegation-orders; all documents are maintained on the web site until the next IRM revision.

Adverse/Disciplinary and Other Actions

This Division Delegation Order (DO) has been rescinded. Servicewide Delegation Order 6-6, Adverse, Disciplinary, and Other Actions is superseded by Servicewide Delegation Order 6-29, Authority to Address Employee Performance or Conduct Issues, grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, TS 6-6-1 (formerly DO WI-81-1) Adverse/Disciplinary and Other Actions is cancelled.

Signed: Kenneth C. Corbin, Chief, Taxpayer Services

Performance Evaluations

This Division Delegation Order (DO) has been rescinded. Servicewide Delegation Order 6-6, Performance Evaluation is superseded by Servicewide Delegation Order 6-23, Delegations of Authority to Accomplish Pay Administration, grants the necessary authority to the lowest allowed level and does not allow for re-delegation. Therefore, TS 6-6-3 (formerly DO WI-81-3) Performance Evaluation is cancelled.

Signed: Kenneth C. Corbin, Chief, Taxpayer Services

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