Mission of the Service

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Tax matters will be handled in a manner that will promote public confidence

All tax matters between taxpayers and the Internal Revenue Service are to be resolved within established administrative and judicial channels. Service employees, in handling such matters in their official relations with taxpayers or the public, will conduct themselves in a manner that will promote public confidence in themselves and the Service. Employees will be impartial and will not use methods which are threatening or harassing in their dealings with the public.

Taxpayer privacy will be safeguarded in the acquisition and use of information

Since compliance with Internal Revenue laws cannot be determined solely with reference to information on returns and documents filed with the Service, the Service will obtain information from other sources. However, only information necessary for the enforcement and administration of the tax laws which the Service is authorized and directed to enforce will be sought. To safeguard taxpayer privacy, any information received by the Service, other than that described in this paragraph, will not be indexed or associated with the name or identifying symbol of a taxpayer. No disclosure of information will be made except as provided by law.

Taxpayer Privacy Rights

The IRS is fully committed to protecting the privacy rights of all taxpayers. Many of these rights are stated in law. However, the Service recognizes that compliance with legal requirements alone is not enough. The Service also recognizes its social responsibility which is implicit in the ethical relationship between the Service and the taxpayer. The components of this ethical relationship are honesty, integrity, fairness, and respect.

Among the most basic of a taxpayer's privacy rights is an expectation that the Service will keep personal and financial information confidential. Taxpayers also have the right to expect that the Service will collect, maintain, use, and disseminate personally identifiable information and data only as authorized by law and as necessary to carry out agency responsibilities.

The Service will safeguard the integrity and availability of taxpayers' personal and financial data and maintain fair information and recordkeeping practices to ensure equitable treatment of all taxpayers. IRS employees will perform their duties in a manner that will recognize and enhance individuals' right of privacy and will ensure that their activities are consistent with law, regulations, and good administrative practice. In its recordkeeping practices, the Service will respect the individual's exercise of his/her First Amendment rights in accordance with law.

As an advocate for privacy rights, the Service takes very seriously its social responsibility to taxpayers to limit and control information usage as well as to protect public and official access. In light of this responsibility, the Service is equally concerned with the ethical treatment of taxpayers as well as their legal and administrative rights.

Principles of Quality

The Service is committed to pursuing quality in fulfilling its Mission. The importance of doing the job right the first time can not be overstated. Therefore, the Service will abide by the following principles of quality:

Studies, tests and research projects improve operations and decision-making throughout the Service

The collection and analysis of data related to Service operations and strategic goals is essential to sound planning, management, and evaluation of Service programs and activities. Studies, tests, and research projects in support of Service strategic goals are encouraged, and will be conducted within the Service by the NHQ Research function and research functions within the operating divisions, subject to the prior approval of appropriate management officials.

Furnishing Tax Forms and Certain Publications to Tax Practitioners and Others

Since October 1986, IRS has not provided "bulk" quantities of tax forms to tax professionals . In 1990 professional firms were further limited to no more than two copies of most tax forms and no more than one copy of instructions and taxpayer information publications. Exceptions to this rule are made for information return forms (W–2, W–3, W–4, 1096, 1098, 1099 series forms and Form 5498). Free bulk supplies of information return forms are provided to practitioners (see (3) below).

Banks, post offices, libraries or other organizations are not subject to a quantity restriction as long as they are not engaged in the preparation of taxes for private gain and the forms are for redistribution to the general public. These entities may obtain bulk quantities of only the forms that are offered through the Bank, Post Office and Library (BPOL) Program, provided they participate in the program. Additionally, employers may obtain free bulk quantities of the forms that are available on the Employer Program and ordered on Form 7018 order blank series.

Free single copies of Publications 17 and 334 will be provided to all taxpayers requesting them. Multiple copies of either publication will not be honored except as follows: (a) Generally, libraries are limited to two copies per branch office, (b) When an IRS Executive determines that such distribution will further the interest of taxpayer service or education (i.e. Understanding Taxes, VITA). Priority must be given to filling single copy requests for Publications 17 and 334; requests for bulk quantities that jeopardize the Service’s ability to respond timely to such single copy demands should not be honored. Individuals may print their own bulk quantities of Publications 17 and 334.

Package X, Reference Copies of Federal Tax Forms and Instructions, will become obsolete after the Tax Year 2004 revision. Tax professionals and others who require reference copies of tax products may:

www.IRS.gov.

Publications 1132 and 1194 are generally limited to one copy per library branch office. These publications are only available to libraries that participate in the BPOL Program. All others may purchase them through the Superintendent of Documents..

The Internal Revenue Service will be a progressive organization

There will be a definite and continuing program to enhance the effectiveness of all elements of the Service. This program will be comprehensive in concept, imaginative yet realistic in design, and will be so administered as to provide vigorous and dedicated attention to making the Internal Revenue Service a truly forward thinking organization; one that will be recognized by employees and the public alike as representing that which is the best in modern and progressive management.

The Service seeks to maintain high caliber and quality productivity of work force

The Service will seek to obtain its objectives by maintaining the high caliber and effectiveness of the Service's work force through such measures as:

Protection from Reprisal for Whistleblowing

The Internal Revenue Service recognizes and endorses the rights of employees to raise issues and to file complaints, subject to applicable law and regulations. The Service is committed to a work environment that is free from retaliation and reprisal, including reprisal for whistleblowing.

The Service will foster a climate for employees where issues can be discussed openly and where allegations of misconduct and impropriety are immediately reported and appropriately acted on.

Managers and supervisors are responsible for ensuring that the personnel actions they take conform to civil service laws and regulations. Those laws and regulations include retaliation for whistleblowing on the list of prohibited personnel practices. Managers and supervisors will take vigorous corrective action when a prohibited personnel practice occurs.

The Service will not tolerate any type of reprisal or retaliation.

Occupational Safety, Health and Environmental Compliance

The safety and health of employees, contractors, and the public and the impact of IRS activities on the environment and the community are leading priorities of the IRS. The IRS will comply with applicable safety, health, and environmental legal requirements and will employ proper policies, procedures and technology to proactively prevent injuries, illnesses, and pollution of the environment due to business operations. The IRS is further committed to maintaining a management system that emphasizes continual improvement in performance and to promoting employee education and involvement in the Occupational Safety, Health and Environmental program.

Monitoring of Employee Telephone Conversations

The use of telephone equipment enabling managers or their designees to monitor telephones used by their employees is permitted to determine employee courtesy and accuracy, and for evaluation and training purposes. No such conversations may be recorded, and the telephones monitored must be conspicuously labeled so that employees may distinguish them from ordinary telephone service and know that telephone calls may be monitored.

The Service Recognizes the Importance of the Work Environment

The Service recognizes the effect of office environments on both the recruitment and retention of employees. Aesthetically pleasing offices have a positive impact on an employee's effectiveness and productivity, and improve the overall quality of worklife. It is the responsibility of IRS managers to identify and actively seek to improve factors that influence the attractiveness and effectiveness of the work place.

Child Care

The Internal Revenue Service recognizes the need of Service employees and potential employees for child care services, the benefits to both the employer and the employee of child care services, and the importance of planning for an efficient and effective child care program.

Reasonable Accommodations for People with Disabilities: The Internal Revenue Service shall take positive and persistent actions to recruit, hire, develop and advance persons with disabilities. The Service shall make reasonable accommodations for all qualified applicants or employees with physical or mental disabilities in accordance with law. The Service shall comply with all appropriate rules, regulations and directives. Executives, managers and supervisors shall create a positive work environment that will encourage employees with disabilities to maximize and reach their full potential.

Program Accessibility for Members of the Public with Disabilities: The Internal Revenue Service shall take necessary action to ensure that members of the public with disabilities have an equal opportunity to effectively participate in its programs, activities and services, in accordance with law. The Service shall comply with all appropriate rules, regulations and directives.

Reimbursement of Travel Expenses is Authorized for a Guest Attending an Awards Ceremony

The Service will pay travel expenses for the guest of an award recipient to attend a major or national awards ceremony (i.e., Presidential Rank Award; SEA Executive Excellence Award; Annual Treasury or Handicapped Employee's Award; annual ceremony of the agency or a major organizational component, or a prestigious award ceremony sponsored by a non-Federal organization). Such travel reimbursements effectively promote the purpose of the awards program and enhances the meaning of the ceremony for the award recipient.

Operations to be under Financial Plan

The Internal Revenue Service shall operate under a Financial Plan consisting of a comprehensive and unified plan of action for carrying out the programs of the Service during a specified period, expressed in terms of work to be done and staffing and dollars to be devoted thereto.

Financial management system to include management at all levels

Management at all major operating levels shall participate in financial management in order that realistic financial plans shall be developed and planned accomplishments attained during the execution of financial plans.

Budget estimates as commitments

The Service's budget document shall be a technical expression (in the form prescribed by the Department of the Treasury, Office of Management and Budget, and the Appropriations Committee) of the Financial Plan of the Service for the Budget year. Such document shall be based on the most realistic estimates that can be made of the programs, staffing, workload, etc., for the applicable year and shall take into account that, to the extent that budget is approved, such estimates may be regarded by the Treasury, the Office of Management and Budget, and the Congress as commitments to be fulfilled.

Execution of budget to conform to budget commitments

The preparation of the operating financial plan and the execution thereof shall be controlled to the end that the program presented in the budget estimate is followed to the extent approved or as revised by the Congress. If conditions arise indicating the advisability of making material variations in the plan (budget), appropriate recommendation shall be made to the Commissioner who will determine whether the proposed action is compatible with the Service's commitments, and what, if any, action should be taken upon the recommendation. Any variations approved by the Commissioner shall be specified in writing and documented with appropriate support which explains the reasons for and the effect of the variations.

Authority for use of payments for special statistical studies: The Code authorizes the Service to receive payment for the cost of special statistical studies, compilations, and other services involving data from tax returns or from related records maintained in connection with the administration of the tax laws, and to use the payment to reimburse the appropriation that bore the cost of such work or services.

Criteria and priorities for evaluating requests: The Service will honor such requests to the fullest extent feasible. However, its limited facilities require establishment of the following criteria and priorities in considering the merits of requests from parties outside of the Department of the Treasury:

Municipal and local agencies to work through state: The Service will, insofar as feasible, look to state taxing authorities to act as clearing houses for handling requests for data associated with taxpayer entity identification from their counties, municipalities, or other political subdivisions, and agencies.

Data from automated files supplied on a once-a-year basis: In order to keep the drain on computer and programming resources within reasonable bounds, the Service will endeavor to fulfill requests for large-scale data listings from its automated files by furnishing data elements in tape mode on a once-a-year basis. In furtherance of this policy the Service will continue to consult with officials of States, Federal agencies, and other users in developing and improving programs for exchanging or furnishing tax return or taxpayer entity data.

Principles to be observed: The following principles will be observed in connection with all requests for special statistical studies and compilations:

Individually owned property may be used only when authorized: Personal property owned by employees or others will not be used by employees in performance of official duties, except in emergencies, unless authorized by Internal Revenue Service or Treasury regulations, or approved by the appropriate property officer.

Only Service firearms may be used on official duty: Only firearms furnished by the Internal Revenue Service may be used or carried by personnel whose duties require that they carry firearms in the performance of official duty assignments.

Repair of personally-owned property: Except for vehicles, personally-owned property may be serviced and repaired at Government expense, when its use has been specifically authorized.

Employee afforded hearing in property damage cases

An employee of the Service may be held pecuniarily liable for loss of or damage to government-owned property which is the result of gross negligence. Such determinations will be made by the survey officer or the survey board. However, before such a recommendation is made, the employee will be given opportunity for a hearing, or, at the option of the employee, may submit a written statement of circumstances or explanation.

Postage-paid envelopes furnished with third party inquiries

Specially designed reply envelopes and labels preprinted with the notation "Business Reply Mail" stating that "POSTAGE WILL BE PAID BY THE INTERNAL REVENUE SERVICE" and pre-addressed to an IRS employee or office may be furnished in tax liability investigations when information is solicited from a third party not representing the taxpayer. Prepaid envelopes or labels may also be furnished to persons or concerns for their convenience in submitting information for official purposes such as administrative investigations, requesting information from an employee's references, or other similar situations.

Pre-addressed envelopes requiring postage furnished when beneficial to Service

Pre-addressed envelopes requiring postage may be furnished taxpayers for their convenience in mailing returns or for other official purposes when it has been administratively determined that the practice is beneficial to the Service in promoting a more expeditious and economical operation.

Tax returns prescribed by National Office; other public use forms require approval

Tax return forms, schedules for attachment, and instructions will be developed and prescribed only by the National Office. Field offices may develop and prescribe other public use forms subject to the review and approval requirements of the Manual.

Permanent records of significant changes to organizations, policies, or programs are to be created, preserved, and transferred to the National Archives and Records Administration (NARA)

In compliance with the Federal Records Act of 1950, as amended, the Commissioner of Internal Revenue, all Internal Revenue Service Chief Officers, and their organizational components are responsible for the creation and preservation of records documenting significant changes to the agency's organization, policies and programs. Many of these documents will be determined to be permanent records of historic significance. Agency officials and employees must transfer such permanent records to NARA in accordance with mandatory disposition authorizations found in official IRS Records Control Schedules.

Taxpayer Publications Program enhances voluntary compliance

Keeping the taxpaying public informed by communicating provisions of the law in understandable terms encourages and promotes voluntary compliance. Accordingly, the office of the Chief, Strategic Planning and Communications, prepares and publishes plain-language booklets and pamphlets as part of the Service's program to inform taxpayers of their rights and duties under the tax laws and to assist them in the preparation of their tax returns.

Review of publications prepared by other agencies

Taxpayers will assume that they can rely on the accuracy of all official publications. Accordingly, the Service will, upon request, review material relating to Federal taxation prepared for publication by other Government agencies.

All segments of Service share responsibility for public attitudes

The Service recognizes that public attitudes toward our system of voluntary compliance with the tax laws derive, to a substantial extent, from contacts of all types that the public has with the Internal Revenue Service. Thus, the responsibility for creating and maintaining a constructive public attitude is shared by all officials and employees of the Service. Any interaction with the public must reflect high ethical standards and a commitment to serving the public with courtesy, efficiency and integrity.

Furnishing non-tax related information to GSA concerning prospective lessors

The General Services Administration (GSA) has the duty of making "responsibility" determinations of prospective lessors in the process of leasing real property space. If the space is to be used by the Service, upon request from a GSA contracting officer, Service officials may furnish non-tax related information to GSA. This authority to release information to GSA is permissive and should not be exercised where disclosure could interfere with or hamper actual or potential civil or criminal investigations. Disclosure of this information to GSA has been published as a "routine use" of this information.

Furnishing IRC 6103 or 7213 information to GSA concerning prospective lessors is prohibited

Information covered by Sections 6103 or 7213 of the Code may not be released to GSA for the purpose of making "responsibility" determinations.

No investigative authority solely for GSA purposes

There is no authority for any Service official to initiate an investigation of any individual, corporation or organization for the sole purpose of providing the results thereof to GSA.

Useful information necessary for effective management

At all levels of the Service, officials having managerial or executive responsibilities must have useful information in order to make decisions and plan future programs and activities. A prerequisite to determining information needs is to identify and define objectives and goals; to the extent practicable, objectives and goals should be expressed in measurable or quantifiable terms.

Line and functional officials will secure information required to make timely decisions in planning, scheduling, evaluating alternatives, monitoring progress toward program objectives, measuring performance, and detecting situations requiring corrective action for activities within their responsibility and authority. To this end, such officials shall establish formal reporting requirements wherever appropriate.

Reported information shall reflect progress toward established objectives and goals and, to the fullest extent possible, be integrated into single reporting systems that will provide for the selection, extraction, and use of data by various organizational components as is appropriate to their needs. As a part of any such integrated system, detailed reporting (as opposed to summary reporting) will normally be confined to the level of demonstrated utility.

Information resources to be carefully managed

Information is a resource to the manager in the same sense as personnel, space and equipment are resources--all contribute to effective program accomplishment. Management information, like other resources, is costly. It must therefore be carefully managed, and its acquisition, processing and distribution fully justified.

Planning for information needs and supporting resources will accompany program planning. Appropriate consultation and coordination of plans or changes to reports (e.g. data elements) will be conducted among all organizations having a role in the design and implementation of any reporting system. Proposed management information and reporting systems will be subjected to a thorough cost/benefit analysis.

Because of the potential for revenue losses, field professional and technical personnel should not be required to interrupt their activities to record more than the minimum essential data. As a general principle, management information should be generated as a by-product of operations wherever possible, rather than as the result of specialized reporting efforts not otherwise required by normal Service operations. Similarly, reporting economies shall be achieved through the use of common data sources and base files, wherever possible.

Line and functional managers are responsible for periodic review of their reports and for taking prompt action to eliminate unnecessary requirements and improve ineffective systems. They will be guided in this effort by published standards and procedures for effective and economic reporting. Where appropriate, for effective use of reports by field line and functional managers, National Office functional officials will issue guidelines and arrange for necessary training and orientation.

Management and reports officials to select data of maximum Servicewide usefulness

Appropriate reported information is an important management tool not only for managers of specific activities or organizational elements, but for overall management as well. It is necessary to identify data to be reported so as to provide for: (a) the needs of management officials at all levels, (b) the requirements of one activity for data reported by another activity, and (c) the integration and compatibility of data reported by the various activities. Therefore, National Office functional and field reporting officials shall collaborate in determining the type of data to be reported in order to produce coordinated information of maximum Servicewide usefulness.

All Service executives and managers are responsible for effective and efficient use of data processing applications

Executives and managers are responsible for identifying potential cost effective data processing applications for their functions, ensuring that required data processing services are incorporated in the planning and budget process, and seeking necessary technical advice and assistance from appropriate data processing staff specialists. They are also responsible for ensuring that subordinate managers and employees are trained in data processing applications and techniques.

Administrative procedures and forms will be designed to promote voluntary compliance

Recognizing the importance of voluntary compliance on the part of taxpayers to the efficient operation of the tax system, specific attention will be given by Service officials to isolating and defining problems in tax administration which might adversely affect voluntary compliance.

Service officials will take positive action to critically examine the Service's forms, procedures and administrative practices and ensure they are designed to provide for sound administration of the law and effective use of resources. Simultaneously, Service officials will ensure that the effects upon taxpayers of these forms, procedures, and administrative practices are considered.

Assistance in development of tax returns solicited

Assistance and suggestions in the development of tax return forms will be solicited, where appropriate, from Governmental agencies and professional, trade, industry and other outside groups. Suggestions received will be evaluated and utilized according to their merits.

Coordination maintained with other Government agencies

Coordination will be maintained with the Social Security Administration, and other Governmental agencies, and with State tax officials in matters of mutual concern involving the technical content of tax return forms and instructions.

Names of disbarred taxpayer representatives published

Name furnished by the Director of Practice of attorneys, certified public accountants, or enrolled agents who have been disbarred or suspended from practice before the Department of the Treasury are published in the Internal Revenue Bulletin.

Application of Policy Statements to Assistant Commissioner (International) Organization

Although each policy statement is printed under the Manual Part number to which it has principal application, policy statements apply to all Service personnel involved in the type of program, activity, function, or work process covered by the policy statement. Therefore, all policy statements apply to employees involved in international tax administration. In instances where the Regional Commissioner or the District Director is mentioned, this reference also includes the Assistant Commissioner (International), where appropriate.

Joint Investments By Managers With Subordinates or Superiors

Joint investments, including ownership of real or personal property, between managers and their subordinate employees or their superiors present a conflict of interest, or an appearance of a conflict of interest, which is prohibited by IRS and Treasury Department regulations

Managers may not have joint investments with subordinate employees and/or superiors. This includes functional relationships (for example, a division chief having a joint investment with the functional Assistant Regional Commissioner) in addition to line superior/subordinate relationships.

Managers who have such joint financial interests are required to report the investment to higher management and to take appropriate action to eliminate the conflict.