| | Internal Revenue Manual - 1.2.40 Delegation of Authorities for Organization, Finance and Management Activities |
 | | Any Delegation Orders approved after this revision of IRM 1.2.40 can be found on the Office of Servicewide Policy, Directives and Electronic Research (SPDER) web site under the IMD tab at the top and then to " Unpublished Del Orders." They will remain on the web until the next revision is made to this IRM. |
 | | Delegated To: Division Commissioners, Chiefs, and Directors (and their Deputies), including the National Taxpayer Advocate, who report directly to the Commissioner or a Deputy Commissioner, for employees under their supervision and control. |
 | | Where any delegate is disqualified from taking action due to a financial conflict of interest under 18 U.S.C. Section 208 or other disqualifying condition under 5 C.F.R. Part 2635, Subpart E, the action should be taken by the delegate’s superior. |
| www.irs.gov /irm/part1/ch02s07.html (2892 words) |