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The Treasury Department signed a contract for razing of existing buildings at the Internal Revenue site in October 1926.
The size of the Commerce building was set at long in March 1927, and survey work at the site began on March 31, 1927 ( even though final plans for the project were still unclear ).
Work on all buildings was postponed in May 1927.
Work began again in September 1927 when demolition work on the Commerce and Internal Revenue sites began again.
Excavation of both sites began on November 21, 1927.
Additional demolition contracts were awarded for both sites in April 1928, and foundation work for the Internal Revenue building began in June 1928.
Due to the soft nature of the ground, 8, 000 pilings were driven into the earth to support the foundation.
Work on Internal Revenue's superstructure began on March 8.

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