Approval Threshold Levels

For events that require approval through the TD 12-70 process, the following threshold levels and criteria apply:

$0 - $999 – Senior managers (GS-15 and above)1

$1,000 - $9,999 – First-level executive 2

$10,000 - $19,999 – Business Unit Commissioner; Chief; Head of office; or Deputies

$20,000 - $49,999 – IRS Commissioner

$50,000 - $99,999 – Treasury Assistant Secretary for Management (ASM)

$50,000 - $249,999 – IRS Commissioner 3

$100,000 - $249,999 – Treasury Deputy Secretary

$250,000 and above – Secretary of Treasury

Purchase of Mementos or Light Refreshments See Delegation Order 1-68. Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments (published on February 5, 2020) for guidance on the approval of meals and light refreshments.

Event Planners at any cost – Treasury ASM

1 Under revised Delegation Order 1-58, Policy and Guidance for Conference Approval, Planning and Reporting, senior managers can approve IRS and non-IRS hosted or sponsored conferences, including those hosted by other federal agencies and non-federal entities, if the cost is under $1,000. While a senior manager cannot re-delegate the approval authority, an acting senior manager may approve events. Business units must maintain approval documents including the designation of the acting senior manager who approves the event.2 No cost events require approval by a first level executive and must be uploaded to the STETS database.3 Per memorandum dated February 21, 2019, “Delegation of Approval for Tax Cuts and job Act Training Events…,” the IRS commissioner can approve all training and meetings related to the Tax Cuts and Jobs Act, up to $249,999. The delegation authority remains in effect indefinitely.