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Dollar Threshold Level, Approving Official, and Approval Time Frame

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

The following table explains the dollar threshold levels, approving official, and time frames that applies to all events.

Event’s Dollar Threshold Level

Approving Official and Time Frame

$0 - $999

Senior managers (GS-15 and above)1

$1,000 - $9,999

First-level executive 1

$10,000 - $19,999

Business Unit Commissioner; Chief, Head of Office; or Deputies 1

$20,000 - $49,999

Commissioner - 60 days prior to event start date

$50,000 - $99,999

Treasury Assistant Secretary for Management (ASM) - 90 days prior to event start date

$100,000 - $250,000

Treasury Deputy Secretary - 120 days prior to event start date

Above $250,000

Secretary of Treasury -120 days prior to event start date

1 Approval time frame (as prescribed internally by the business unit).

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