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Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

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.

$100,000 - $250,000 – Treasury Deputy Secretary - 120 days prior to event start date.

$250,000 and above – Secretary of Treasury -120 days prior to event start date.

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management
Internal Revenue Manual Part 6. Human Resources Management

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