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The 9th circuit court made a clear statement concerning the authority of unpublished Treasury Decisions in United States vs. Saunders  951 F.2d 1065:

"The Act requires the publication only of the  following items in the Federal Register: (1) Presidential proclamations  and Executive orders, except those not having general applicability and  legal effect or effective only against Federal agencies or persons in  their capacity as officers, agents, or employees thereof; (2) documents or  classes of documents that the President may determine from time to time  have general applicability and legal effect;  and (3) documents or classes  of documents that may be required so to be published by Act of  Congress.

44 U.S.C. s 1505(a).  The TDOs are not Presidential proclamations or documents cited for  publication by the President or by an Act of Congress.  Nor are they  orders having "general applicability and legal effect."  Rather, the TDOs  fall squarely within section 1505(a)'s express exception for orders  "effective only against Federal agencies or persons in their capacity as  officers, agents, or employees thereof."  The TDOs had no legal impact on,  or significance for, the general public.  They simply effected a shifting  of responsibilities wholly internal to the Treasury Department."

BY ORDER OF THE SECRETARY OF THE TREASURY

(Last update: October 19, 1999)

TREASURY DEPARTMENT ORDERS

   Back in the late 1930s and early 1940s, federal officials realized that government agencies which had their structures and functions arranged by statutes were cumbersome and inefficient. For example, a statute could dictate that a certain office, officer or employee had a particular duty to perform, yet in practice that office or individual

could either have little to do or lots. Parts of an agency could be understaffed and overworked, while different branches of the same agency could be overstaffed and underemployed. To improve efficiency, a new management approach was devised so that the department heads could streamline their agencies and make them more efficient. This required abandonment of using statutes to define the structure and duties of an agency; and it mandated delegating authority to agency heads to "reorganize" the various federal agencies. Pursuant to "reorganization acts" adopted by Congress, this was authorized. Contrary to certain beliefs held by some, these reorganization plans had nothing to do with some scheme of "national bankruptcy."

   Pursuant to the Reorganization Act of 1949, 5 U.S.C., §§ 901, et. seq., Reorganization Plan No. 26 of 1950 was adopted on May 31, 1950, and this plan reorganized the Department of the Treasury in the following manner:

"Section 1. Transfer of functions to the Secretary .... [T]here are hereby transferred to the Secretary of the Treasury all functions of all other officers of the Department of the Treasury and all functions of all agencies and employees of such Department.

"Section 2. Performance of functions of Secretary. The Secretary of the Treasury may from time to time make such provisions as he shall deem appropriate authorizing the performance by any other officer, or by any agency or employee, of the Department of the Treasury of any function of the Secretary, including any function transferred to the Secretary by the provisions of this reorganization plan."

See Plan at 1950 U.S. Code Congressional Service 1467. Thus as a direct result of Plan No. 26, all duties and functions set forth in the 1939 Internal Revenue Code and other congressional revenue acts were delegated to the Secretary, leaving in him the duty of assigning functions and tasks to those under his control.

   The 1954 Internal Revenue Code adopted this management approach embodied within Plan No. 26 and memorialized it via statute; see 26 U.S.C., §§ 7801 and 7802. Under that Code, the authority to administer and enforce the Code was vested in the hands of the Secretary of the Treasury, who had to delegate to the Commissioner of Internal Revenue and his subordinates similar authority. Consequently, the authority of all Treasury officers and employees below that of the Secretary depends upon either Treasury Department Orders ("TDOs") or duly promulgated agency regulations. Both TDOs and regulations are the typical vehicles for delegating authority to subordinates.

   These orders are also posted by the Treasury on the Net; click here. http://www.ustreas.gov/regs/

   Those TDOs issued by the Secretary since Plan No. 26 are found within the "150 series" cited in the below list, which provides the place of publication for each order as well as its date:

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(1) T.D.O. 150-1, 17 Fed. Reg. 4590 (May 8, 1952)

Re: Assistant General Counsel for Bureau

(2) T.D.O. 150-2, 17 Fed. Reg. 4590 (May 15, 1952)

Re: Delegation of functions to CIR

(3) T.D.O. 150-3, 17 Fed. Reg. 4590 (May 15, 1952)

Re: Chicago District

(4) T.D.O. 150-4, 17 Fed. Reg. 5776 (June 23, 1952)

Re: New York City District

(5) T.D.O. 150-5, 17 Fed. Reg. 7160 (July 29, 1952)

Re: National Office reorganization and title changes

(6) T.D.O. 150-6, 17 Fed. Reg. 8128 (Sept. 4, 1952)

Re: Baltimore District

(7) T.D.O. 150-7, 17 Fed. Reg. 8490 (Sept. 17, 1952)

Re: Buffalo District

(8) T.D.O. 150-8, 17 Fed. Reg. 8880 (Sept. 29, 1952)

Re: Boston District

(9) T.D.O. 150-9, 17 Fed. Reg. 9226 (Oct. 8, 1952)

Re: St. Paul District

(10) T.D.O. 150-10, 17 Fed. Reg. 9227 (Oct. 9, 1952)

Re: Chicago District includes Wisconsin

(11) T.D.O. 150-11, 17 Fed. Reg. 9591 (Oct. 8, 1952)

Re: Atlanta District

(12) T.D.O. 150-12, 17 Fed. Reg. 9592 (Oct. 8, 1952)

Re: Louisville District

(13) T.D.O. 150-13, 17 Fed. Reg. 9827 (Oct. 28, 1952)

Re: Seattle District

(14) T.D.O. 150-14, 17 Fed. Reg. 10390 (Nov. 7, 1952)

Re: Philadelphia District

(15) T.D.O. 150-15, 17 Fed. Reg. 10518 (Nov. 14, 1952)

Re: St. Louis District

(16) T.D.O. 150-16, 17 Fed. Reg. 10518 (Nov. 14, 1952)

Re: Dallas District

(17) T.D.O. 150-17, 17 Fed. Reg. 10574 (Nov. 17, 1952)

Re: Graham as Acting CIR

(18) T.D.O. 150-18, 17 Fed. Reg. 10603 (Nov. 18, 1952)

Re: Birmingham District

(19) T.D.O. 150-19, 17 Fed. Reg. 10710 (Nov. 21, 1952)

Re: Denver District

(20) T.D.O. 150-20, 17 Fed. Reg. 10747 (Nov. 21, 1952)

Re: Los Angeles District

(21) T.D.O. 150-21, 17 Fed. Reg. 10834 (Nov. 21, 1952)

Re: Cleveland District

(22) T.D.O. 150-22, 17 Fed. Reg. 10834 (Nov. 21, 1952)

Re: Detroit District

(23) T.D.O. 150-23, 18 Fed. Reg. 555 (Jan. 20, 1953)

Re: Winkle as Acting CIR

(24) T.D.O. 150-24, 18 Fed. Reg. 2152 (April 10, 1953)

Re: Reorganization of few National Offices

(25) T.D.O. 150-25, 18 Fed. Reg. 3238 (June 1, 1953)

Re: Section 3761 compromise authority to CIR

(26) T.D.O. 150-26, 18 Fed. Reg. 3499 (June 15, 1953)

Re: District Comm. changed to Regional Comm.

(27) T.D.O. 150-27, unpublished.

(28) T.D.O. 150-28, 18 Fed. Reg. 4183 (July 6, 1953)

Re: Authority to certify assessment lists

(29) T.D.O. 150-29, unpublished.

(30) T.D.O. 150-30, unpublished.

(31) T.D.O. 150-31, unpublished.

(32) T.D.O. 150-32, 18 Fed. Reg. 7518 (Nov. 18, 1953)

Re: Closing agreement authority to CIR

(33) T.D.O. 150-33, 18 Fed. Reg. 7803 (Nov. 27, 1953)

Re: Authority to abate jeopardy

(34) T.D.O. 150-34, unpublished.

(35) T.D.O. 150-35, 19 Fed. Reg. 1776 (March 25, 1954)

Re: Authority to inspect returns

(Rev. 1), 24 Fed. Reg. 3960, 1959-1 CB 767 (May 8, 1959)

(36) T.D.O. 150-36, 19 Fed. Reg. 5411, 1954-2 C.B. 733

Re: General delegation re '54 Code (Aug. 17, 1954)

(37) T.D.O. 150-37, unpublished.

(38) T.D.O. 150-38, unpublished.

(39) T.D.O. 150-39, 20 Fed. Reg. 4522 (June 22, 1955)

Re: Addition to L.A. District

Rev., 48 Fed. Reg. 16160, 1983-1 CB 801 (Mar. 28, 1983)

(40) T.D.O. 150-40, 20 Fed. Reg. 6105 (Aug. 16, 1955)

Re: Bonding of IRS employees

(41) T.D.O. 150-41, 21 Fed. Reg. 1111, 1956-1 C.B. 1009

Re: Approval of tax regulations (Feb. 13, 1956)

(42) T.D.O. 150-42, 21 Fed. Reg. 5852, 1956-2 C.B. 1367

Re: Canal Zone and possessions (July 27, 1956)

(43) T.D.O. 150-43, 21 Fed. Reg. 8149, 1956-2 C.B. 1367

Re: National Office change (Oct. 5, 1956)

(44) T.D.O. 150-44, 21 Fed. Reg. 9946, 1956-2 C.B. 1368

Re: National Office change (Nov. 16, 1956)

(45) T.D.O. 150-45, 22 Fed. Reg. 3022, 1957-1 C.B. 717

Re: Regs for Federal Firearms Act (April 22, 1957)

(Rev. 1), 33 Fed. Reg. 17856, 1968-2 C.B. 965;

(Rev. 2), 35 Fed. Reg. 16660, 1970-2 C.B. 645.

(46) T.D.O. 150-46, 23 Fed. Reg. 3676, 1958-1 C.B. 679

Re: New National Office (May 19, 1958)

(47) T.D.O. 150-47, 23 Fed. Reg. 7711, 1958-2 C.B. 1085

Re: Delk as Acting CIR (Sept. 27, 1958)

(48) T.D.O. 150-48, 23 Fed. Reg. 8735, 1958-2 C.B. 1085

Re: Latham as CIR (Nov. 5, 1958)

(49) T.D.O. 150-49, 24 Fed. Reg. 9948, 1960-1 C.B. 859

Re: Manhattan District (Nov. 25, 1959)

(50) T.D.O. 150-50, 24 Fed. Reg. 10083, 1960-1 C.B. 859

Re: Alteration of few districts (Dec. 3, 1959)

(51) T.D.O. 150-51, unpublished.

(52) T.D.O. 150-52, 25 Fed. Reg. 8759, 1960-2 C.B. 917

Re: Offices in National Office (Sept. 1, 1960)

(53) T.D.O. 150-53, 25 Fed. Reg. 12756, 1961-1 C.B. 859

Re: Reorganization of few districts (Dec. 7, 1960)

(54) T.D.O. 150-54, 26 Fed. Reg. 626, 1961-1 C.B. 859

Re: Fox as Acting CIR (Jan. 19, 1961)

(55) T.D.O. 150-55, 26 Fed. Reg. 800, 1961-1 C.B. 860

Re: Delegations re Guam and Samoa (Jan. 19, 1961)

Revoked, 40 Fed. Reg. 10198, 1975-1 C.B. 758.

(56) T.D.O. 150-56, 26 Fed. Reg. 8953, 1961-2 C.B. 544

Re: National Office changes (Sept. 15, 1961)

(57) T.D.O. 150-57, 28 Fed. Reg. 2313, 1963-1 C.B. 425

Re: Changes in Regions (March 4, 1963)

(58) T.D.O. 150-58, 28 Fed. Reg. 5219, 1963-1 C.B. 427

Re: Changes in Regions (May 17, 1963)

(59) T.D.O. 150-59, 29 Fed. Reg. 2562, 1964-1 C.B. 605

Re: Redesignation of Regions (Feb. 11, 1964)

(60) T.D.O. 150-60, 29 Fed. Reg. 7430, 1964-2 C.B. 900

Re: Delegations to CIR (June 3, 1964)

(61) T.D.O. 150-61, 29 Fed. Reg. 9634, 1964-2 C.B. 900

Re: Harding as Acting CIR (July 10, 1964)

(62) T.D.O. 150-62, 29 Fed. Reg. 14798, 1964-2 C.B. 901

Re: delegations to CIR (Oct. 26, 1964)

(63) T.D.O. 150-63, 29 Fed. Reg. 14861, 1964-2 C.B. 901

Re: Changes in few districts (Oct. 23, 1964)

(64) T.D.O. 150-64, unpublished.

(65) T.D.O. 150-65, 30 Fed. Reg. 65, 1965-2 C.B. 861

Re: Changes in Region (Jan. 4, 1965)

(66) T.D.O. 150-66, unpublished.

(67) T.D.O. 150-67, 33 Fed. Reg. 15449, 1968-2 C.B. 966

Re: Del. to CIR re firearms laws (Oct. 11, 1968)

(68) T.D.O. 150-68, 34 Fed. Reg. 1214, 1969-1 C.B. 465

Re: Smith as Acting CIR (Jan. 17, 1969)

(69) T.D.O. 150-69, 1975-2 C.B. 606 (March 14, 1969)

Re: IRS employees

Revised, ____ Fed. Reg. ______, 1980-1 C.B. 717

(70) T.D.O. 150-70, 34 Fed. Reg. 8170, 1969-1 C.B. 465

Re: Interest equalization tax (March 20, 1969)

(71) T.D.O. 150-71, 1971-2 C.B. 578 (Jan. 8, 1971)

Re: Economic Opportunity Act

(72) T.D.O. 150-72, unpublished.

(73) T.D.O. 150-73, 36 Fed. Reg. 12177, 1971-2 C.B. 579

Re: Swartz as Acting CIR (June 22, 1971)

(74) T.D.O. 150-74, 36 Fed. Reg. 12996, 1971-2 C.B. 579

Re: National Office changes (June 30, 1971)

(75) T.D.O. 150-75, 36 Fed. Reg. 16947 (Aug. 19, 1971)

Re: Em. Preparedness Ec. Stab. Order No. 1

(76) T.D.O. 150-76, 36 Fed. Reg. 22188 (Nov. 13, 1971)

Re: Wage and price controls

(77) T.D.O. 150-77, 37 Fed. Reg. 5513 (March 9, 1972)

Re: Wage and price controls

(78) T.D.O. 150-78, unpublished.

(79) T.D.O. 150-79, 37 Fed. Reg. 18481 (Sept. 5, 1972)

Re: Pay Board

(80) T.D.O. 150-80, 37 Fed. Reg. 28641 (Dec. 12, 1972)

Re: Wage and price controls

(81) T.D.O. 150-81, 38 Fed. Reg. 12136, 1973-1 C.B. 846

Re: Harless as Acting CIR (May 3, 1973)

(82) T.D.O. 150-82, unpublished.

(83) T.D.O. 150-83, 38 Fed. Reg. 23543, 1973-2 C.B. 508

Re: Competent or Taxation Authority (Aug. 21, 1973)

(84) T.D.O. 150-84, unpublished.

(85) T.D.O. 150-85, 41 Fed. Reg. 50523, 1976-2 C.B. 678

Re: National Office changes (Nov. 5, 1976)

(86) T.D.O. 150-86, 42 Fed. Reg. 2151, 1977-1 C.B. 590

Re: N. Mariana SS tax (Dec. 31, 1976)

(87) T.D.O. 150-87, 42 Fed. Reg. 40068, 1977-2 C.B. 584

Re: Tax checks of officials (July 29, 1977)

T.D.O. 150-87A, ___ Fed. Reg. ____, 1978-2 C.B. 568.

(88) T.D.O. 150-88, 42 Fed. Reg. 61700, 1978-1 C.B. 598

Re: Immunity orders (Nov. 29, 1977)

(89) T.D.O. 150-89, unpublished.

(90) T.D.O. 150-90, 43 Fed. Reg. 12984, 1978-1 C.B. 598

Re: National Office changes (Jan. 31, 1978)

(91) T.D.O. 150-91, unpublished.

(92) T.D.O. 150-92, 1979-2 C.B. 601 (March 29, 1979)

Re: Outer Continental Shelf Act

(93) T.D.O. 150-93, 46 Fed. Reg. 30746, 1981-2 C.B. 732

Re: Transfer of office (June 29, 1981)

(94) T.D.O. 150-94, 46 Fed. Reg. 45239 (Nov. 14, 1952)

Re: Houston District

(95) T.D.O. 150-95, 47 Fed. Reg. 3464, 1982-1 C.B. 510

Re: Reorg. of National Office (Jan. 11, 1982)

(96) T.D.O. 150-96, 47 Fed. Reg. 13267, 1982-1 C.B. 511

Re: F.O.D. created (March 15, 1982)

(97) T.D.O. 150-98, 47 Fed. Reg. 44459 (Sept. 14, 1982)

Re: Del. to CIR re W.Va.P.S.C.

(98) T.D.O. 150-106, 1985-2 C.B. 758 (Feb. 8, 1985)

Re: Change from Reno to Vegas

(99) T.D.O. 150-01, 51 Fed. Reg. 9571, 1986-1 C.B. 686

Re: designation of districts (Feb. 27, 1986)

(100) T.D.O. 150-02, 51 Fed. Reg. 9573, 1986-1 C.B. 688

Re: National Office changes (Feb. 27, 1986)

(101) T.D.O. 150-02, 51 Fed. Reg. 30022, 1986-2 C.B. 747

Re: National Office changes (July 30, 1986)

The following are the TDOs regarding creation of the BATF:

(102) T.D.O. 221, 37 Fed. Reg. 11696, 1972-1 C.B. 777

Re: Creation of BATF (June 6, 1972)

(103) T.D.O. 221-3, 40 Fed. Reg. 6516, 1975-1 C.B. 759

Re: BATF (Dec. 24, 1974)

(104) T.D.O. 221-3 (Rev. 1), 41 Fed. Reg. 10079, 1976-1 C.B. 584

Re: BATF (Feb. 21, 1976)

(105) T.D.O. 221-3 (Rev. 2), 42 Fed. Reg. 3725, 1977-1 C.B. 591

Re: BATF (Jan. 14, 1977).

The list to the left provides most of the cites where these orders were published in the Federal Register. However to compile this list, my primary source was the Cumulative Bulletin and I acquired the Federal Register cite from the CB. In those instances where the CB did not list the Federal Register citation, I was able in some situations to obtain the Federal Register cite; however, I have not had time to gather all of them. If you have access to the Cumulative Bulletin, that publication is the best and quickest way to obtain copies of the TDOs.

   It must be noted that many of these TDOs have apparently been repealed or revoked, but efforts to locate a cite for any order where such action occurred have been unsuccessful. It must likewise be remembered that only some 30+ of these orders are in effect currently, and these have been renumbered by Treasury and the renumbered TDOs have not been published in either the Federal Register or Cumulative Bulletin.

   To understand the importance of this list, you must know about the federal Administrative Procedure Act ("APA"); a brief about the APA appears on the main webpage. Those TDOs which have not been published remain unpublished for a very specific reason.

TREASURY ORDER: 150-17

DATE: December 11, 1984

SUNSET REVIEW: TBD

SUBJECT: Delegation--Act as Competent or Taxation Authority

The purpose of this order is to formalize the authority of the Commissioner of Internal Revenue with respect to acting as the competent authority or taxation authority under agreements with foreign countries to exchange tax information and under tax treaties with foreign countries.

The authority of the Secretary of the Treasury to act as the competent authority or taxation authority in all agreements to exchange information entered into under the authority of section 274(h)(6)(C) of the Internal Revenue Code of 1954 and in all tax treaties is hereby delegated to the Commissioner of Internal Revenue, with the right to redelegate such authority to any officer or employee of the Internal Revenue Service.

To the extent that any action heretofore taken by the Commissioner of Internal Revenue or his delegate consistent with the delegation set forth in the preceding paragraph may require ratification, such action is hereby affirmed and ratified.

This order supersedes Treasury Department Order No. 150-83, dated August 21, 1973.

Donald T. Regan

Secretary of the Treasury

INTERNAL REVENUE

T.D.s have no force or effect of law on the general public.

DELEGATION ORDERS

SIGN

HERE

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No agent may administer a provision of law without a proper order delegating such authority.