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
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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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