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of business units Instructors or Speakers›Planning for Meetings

Dollar Threshold Approval Level for Meetings

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

Meetings with costs greater than $19,999 require approval and reporting through the Department of the TD 12-70 process.

The following dollar threshold levels apply to all events.

Dollar Threshold Level

Approval Authority Delegated to:(This authority may not be redelegated.)

Purchase of 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

$0 - $999

Senior managers (GS-15 and above)

$1,000 - $9,999

First-level executive

$10,000 - $19,999

Business Unit Commissioner; Chief, Head of Office; or Deputies

$20,000 - $49,999

Commissioner of Internal Revenue

$50,000 - $99,999

Treasury Assistant Secretary for Management

$100,000 - $249,999

Treasury Deputy Secretary

$250,000 and above

Secretary of Treasury

Event Planners (at any cost)

Treasury Assistant Secretary for Management

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