# Delegation of Authority
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Delegation of authority.
**SUMMARY:**
The specific order of succession and designation to act as Commissioner of Internal Revenue Service. The text of the delegation order appears below.
**FOR FURTHER INFORMATION CONTACT:**
Joann L. Buck, Chief of Staff, Room 3310, 1111 Constitution Avenue, NW., Washington, DC 20037, (202) 622-1320 (not a toll-free call).
**Delegation of Authority**
[Order Number 05 (Rev. 18)]
*Effective Date:* October 2, 2000.
Order of Succession and Designation
**To Act as Commissioner of Internal Revenue**
*Authority:* To act as and to perform the functions of the Commissioner of Internal Revenue in the event of an enemy attack on the United States, the disability of the Commissioner, his/her absence from the main Treasury relocation Site, or if there is a vacancy in the office, thus insuring the continuity of the functions of the office.
*Delegated to:* The following officials in the specific sequence listed:
Deputy Commissioner
Assistant Deputy Commissioner (Operations)
Assistant Deputy Commissioner (Modernization)
Chief, Communications and Liaison
Commissioner, Small Business/Self-Employed Division
Commissioner, Wage and Investment Division
Commissioner, Tax Exempt/Government Entities Division
Commissioner, Large/Mid-Size Business Division
Deputy Commissioner, Small Business/Self-Employed Division
Deputy Commissioner, Wage and Investment Division
Deputy Commissioner, Tax Exempt/Government Entities Division
Deputy Commissioner, Large/Mid-Size Business Division
Chief, Agency-Wide Shared Services
Chief, Appeals
Chief, Criminal Investigation
Chief Information Officer
*Redelegation:* In the absence of these officials, the first available Compliance Director.
*Sources of Authority:* Treasury Order 150-10, Treasury Order 150-25.
This Order supersedes Delegation Order No. 5 (Rev. 17), effective October 15, 1999.
Dated: October 4, 2000.
Charles O. Rossotti,
Commissioner of Internal Revenue.