A B737-400 CREW RETURNED TO THE GATE FROM A TKOF POS AND AFTER A 2 HR WX DELAY DEPARTED WITH IRS'S OFF BECAUSE THEY FAILED TO RE-ENERGIZE THEM.

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TAXIED OUT ORIGINALLY AT ABOUT XA20. GND STOP TO DCA. COMPLETED ALL PRIOR TO TKOF CHKLISTS PRIOR TO GND STOP. WENT TO PENALTY BOX (TAXI PAD) TO WAIT. ATC SAID GET READY TO GO AT XC00. BAD INFO FROM ATC (TWR). DELAYED ESTIMATED DEP TIME TILL XD03. WENT BACK TO GATE. IRS'S TURNED OFF (DID NOT KNOW/REALIZE THIS). OFF THE GATE AT XC55. PERFORMED BEFORE START; AFTER START AND BEFORE TKOF CHKLIST. TOOK OFF WITHOUT IRS'S ON. DID NOT SEE ANY FLAGS IN CAPT'S OR FO'S FLT INSTS UNTIL 200 FT AGL. DECLARED EMER; STAYED IN TFC PATTERN AND RETURNED TO ZZZ. UNEVENTFUL LNDG AND TAXI TO GATE. NOTE: ACR CHKLIST HAS A SET-UP FOR PLT FAILURE. (I PERSONALLY TRIED TO GET IT CHANGED WITH ACR TRAINING DEPT.) ON OUR ORIGINATING (RECEIVING) CHKLIST; WE HAVE 'IRS MODE SELECTORS...VERIFY...NAV' BUT NOT ON BEFORE START CHKLIST. THIS WAS OK WHEN THE AIRPLANE WAS NEW TO ACR BECAUSE ORIGINALLY (YRS AGO) THE IRS'S WERE NOT TURNED OFF AFTER EACH FLT. NOW THEY ARE; AND THERE IS NO 'SPECIFIC' IRS MODE SELECTOR...VERIFY...NAV FOR EACH BEFORE START; IE; IT SHOULD BE ON THE 'BEFORE START' CHKLIST; IE; THIS IS A CLASSIC SET-UP FOR FAILURE DUE TO A CHKLIST ANOMALY.