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Part 1. Organization, Finance and Management

Chapter 10. Office of the Commissioner of Internal Revenue

Section 1. The IRS Correspondence Manual

1.10.1  The IRS Correspondence Manual

1.10.1.1  (11-01-2002)
Manual Authorities

  1. The Internal Revenue Service (IRS) Correspondence Manual defines policy and procedures for preparation of IRS and Department of the Treasury correspondence.

  2. The procedures in this manual govern all non-congressional correspondence, except letters generated by the Correspondex System and Computer Paragraph (CP) Notices. Letters with approved form numbers (computer-generated) are also exempt.

  3. When preparing congressional correspondence, refer to the Guide to Congressional Correspondence, Document 11155, Catalog Number 73163M.

1.10.1.1.1  (11-01-2002)
Policy

  1. The IRS Correspondence Manual provides guidance and procedures consistent with the Department of the Treasury's correspondence procedures.

1.10.1.1.2  (03-01-2007)
Information Sources

  1. This manual is a compilation of information gathered from the:

    1. U.S. Government Correspondence Manual 1992

    2. U.S. Government Printing Office Style Manual 2000

1.10.1.1.3  (11-01-2002)
Responsibility

  1. The Commissioner's Correspondence Office, the Office of the Executive Secretariat, is responsible for the contents of this manual and any updates. Visit the web site at http://nhq.no.irs.gov/cos/. All recommendations for changes shall be submitted to that office.

1.10.1.1.4  (03-01-2007)
Definitions

  1. The following definitions will clarify information included in this manual:

    1. Attachment – Material accompanying a memorandum.

    2. Background Material – Additional information (other than the incoming correspondence) included in a signature package to help the reviewer perform a more thorough review.

    3. Chiefs – To avoid confusion, either list the particular chiefs in the address of a memo, or use the term "Chiefs." The term "Chiefs" in a distribution list refers to the titles shown below:
      • Chief, Agency-Wide Shared Services
      • Chief, Appeals
      • Chief, Communications and Liaison
      • Chief, Criminal Investigation
      • Chief, EEO and Diversity
      • Chief Financial Officer
      • Chief, Human Capital Office
      • Chief Information Officer
      • Chief, Mission Assurance and Security Services

    4. Copy or cc: – Sometimes referred to as "courtesy copy" A copy or duplicate of a letter or memo prepared for the record or for the information of an individual who is not an addressee of the letter or memo.

    5. Division Commissioner – For purposes of this manual, "Division Commissioner" refers to:
      • Commissioner, Large and Mid-Size Business Division
      • Commissioner, Small Business/Self-Employed Division
      • Commissioner, Tax Exempt and Government Entities Division
      • Commissioner, Wage and Investment Division

    6. Enclosure – Material accompanying a letter.

    7. Executive Secretariat – Department of the Treasury's Office of the Executive Secretary.

    8. Head of Office – For purposes of this manual, "Head of Office" refers to:
      • Commissioner of Internal Revenue
      • Deputy Commissioners of Internal Revenue
      • Commissioner, Large and Mid-Size Business Division
      • Commissioner, Small Business/Self-Employed Division
      • Commissioner, Tax Exempt and Government Entities Division
      • Commissioner, Wage and Investment Division
      • Chief, Agency-Wide Shared Services
      • Chief, Appeals
      • Chief, Communications and Liaison
      • Chief, Criminal Investigation
      • Chief, EEO and Diversity
      • Chief Financial Officer
      • Chief, Human Capital Office
      • Chief Information Officer
      • Chief, Mission Assurance and Security Services
      • National Taxpayer Advocate
      • Director, Research, Analysis and Statistics
      • Director, Office of Professional Responsibility
      • Chief Counsel

    9. Incoming Correspondence – The correspondence to which one is responding.

    10. Interim Reply – A response to an inquiry acknowledging receipt of a request and providing an explanation of why a final reply must be made at a later date.

    11. i-trak – Designed to manage and control correspondence. I-trak is a paperless, web based tracking system with on-line review of incoming and response documents.

    12. i-trak Case Document – All documents created in response to incoming correspondence. These documents are entered into i-trak and are required for all signature packages.

    13. i-trak Case Number – A case number is assigned to each document entered into i-trak. This allows control and tracking of the correspondence. An i-trak case is required for all correspondence prepared for the Commissioner's and Deputy Commissioners' signatures. It is also required for all correspondence addressed to persons or organizations outside the IRS.

    14. i-trak Details Sheet – Generated from i-trak. This contains all information available about a piece of correspondence, including the history of actions taken.

    15. Letter –An external communication which has a salutation, body or message, a complimentary close, and a signature block.

    16. Memorandum (Memo) – An internal communication that makes use of captions to quickly identify the subject, addressee, and the sender and does not have a salutation or complimentary close.

    17. Official File Copy Package – The complete record copy of a piece of correspondence and any supporting or related documentation initiated by an office, including a record of concurrences.

      Note:

      The official file copy must be signed and dated.

    18. Original –Correspondence upon which an original signature and date appears. (Fax and auto-pen signature may substitute for original handwritten signature.)

    19. Originator – Person who writes a letter or a memo.

    20. Response Document – The response to an action item that will be signed. It will be either scanned into i-trak or attached as a file document. To avoid confusion by the reviewer, all working copies should be clearly marked as versions with the final version clearly labeled.

    21. Routing –The process of forwarding signature packages for review and concurrence by appropriate officials prior to signature.

    22. Salutation –A group of words serving as the opening of a letter. Example: "Dear Sir:"

    23. Senior Management Team – A group of top-level executives chosen by the Commissioner that serves as advisors. Membership changes periodically.

    24. Signature/Other Folder Assembly – The appropriate arrangement of required items contained in a folder and forwarded for signature or review.

    25. Signature Package Reviewer – The signature package reviewer is responsible for:
      • reviewing for content and grammar,
      • ensuring proper assembly, and
      • obtaining required routing signatures.

  2. The reviewer will also ensure that responses are complete and accurate and that deadlines are met. The reviewer will verify that each signature package is controlled in i-trak prior to forwarding to the Head of Office for signature. A package not controlled in i-trak shall be returned to the originator.

  3. Each office shall be responsible for reviewing signature packages being forwarded for signature:

    1. Treasury Correspondence – Correspondence addressed to Treasury officials, or prepared for Treasury officials' signatures.

    2. U.S. Government Correspondence Manual 1992 – Prepared by the U.S. General Services Administration with participation from 30 other Federal agencies to provide Federal employees with guidelines for preparing correspondence. It was designed to simplify the preparation of official correspondence by achieving uniform standards for Federal communication.

1.10.1.2  (11-01-2002)
General Guidelines for Preparing Correspondence

  1. The following guidelines contain information common to the preparation of both letters and memos.

1.10.1.2.1  (03-01-2007)
Stationery

  1. Use the following table to choose the appropriate stationery. Unless specified below, use general IRS letterhead.

    For signature of the... First page should be... Succeeding pages should be...
    Treasury Secretary Off-white, blue Treasury letterhead with title Off white, bond
    Deputy Secretary White, green Treasury letterhead with title White, bond or plain paper
    Commissioner, or Deputy Commissioners White, green IRS letterhead with titles White, bond or plain paper
    Operating Division Commissioner or Chief-Level White, green IRS letterhead with titles White, bond or plain paper
    Taxpayer Advocate, or other person within Taxpayer Advocate organization Approved Taxpayer Advocate letterhead without titles White, bond or plain paper
    Subordinate executives within Divisions/Functions White, green IRS letterhead with Division/Function but no title, or
    white, green IRS letterhead with no organization or title specified     		White, bond or plain paper
    All others White, green IRS letterhead with no organization or title specified White, bond or plain paper

  2. All letterhead stationery, whether it has a Division/Function organizational designation preprinted in the upper left corner, or Head of Office title (see definition) preprinted in the upper left corner, will have the Internal Revenue Service, Washington, D.C., address preprinted at the top. The only approved exception to this is Wage and Investment Division, whose letterhead will have its Atlanta address preprinted. The local address where the recipient is instructed to write with questions should be typed in the body of the letter or memo.

  3. Each office must maintain its own supply of stationery.

  4. Functions may elect to use electronic letterhead stationery for within-function memos, and at the discretion of the appropriate Head of Office. However, the electronic format may not deviate from the guidelines in this manual.

    Note:

    Only Heads of Office (see definition) may have titles on stationery. Stationery must have the Internal Revenue Service, Washington, D.C., address preprinted at the top. See and download templates of Letterhead Stationery from the IRWeb.

1.10.1.2.2  (11-01-2002)
Margins

  1. Set all margins at 1 inch.

    Exception:

    Left and right margins may be adjusted according to the length of the correspondence to create a balanced appearance. Do not exceed 1 and 1/4 inches.

1.10.1.2.3  (11-01-2002)
Justification

  1. Left margin is justified. Justified simply means that all lines begin at the same position on the left, and the first line of a paragraph is not indented.

1.10.1.2.4  (03-01-2007)
Font

  1. Arial 12 pt is the only acceptable font.

    Exception:

    Action Forcing Event memoranda for the Secretary of the Treasury must be created using New Times Roman 12 pt. font.

1.10.1.2.5  (03-01-2007)
Body Style and Spacing

  1. Paragraphs are not indented.

    Exception:

    Paragraphs in letters for the Treasury Secretary's signature are indented five spaces.

  2. Single space body, regardless of number of lines. Double space between paragraphs. Insert one blank line between paragraphs and two spaces after each period ending a sentence. Insert only one blank line between the last line of the address and the salutation, and only one blank line between the salutation and the first paragraph.

1.10.1.2.6  (03-01-2007)
Lists and Outlines

  1. There are only two spaces after periods when you list or number items. Set tabs accordingly. Do not use pre-set tabs of more than two spaces.

  2. Line up numerical lists and outlines by the periods as shown below.

    a.
    b.
    c.     		8.
    9.
    10.     		i.
    ii.
    iii.

1.10.1.2.7  (03-01-2007)
Acronyms

  1. Use an acronym when its meaning has been spelled out the first time it is used and it is used again in the text.

    Example:

    The National Treasury Employees Union (NTEU) is …. The report states that … NTEU ….

    Exception:

    You may use the abbreviation "IRS" in correspondence without first spelling out the complete title. However, do not use the title IRS and Internal Revenue Service interchangeably. Use one or the other throughout the correspondence.

  2. Do not begin a sentence with an acronym; begin with "The."

    Example:

    The National Treasury Employees Union (NTEU) is …. The NTEU reported ….

  3. When referring to the headquarters of a function, use a slash (/) between HQ and the function.

    Example:

    Headquarters, Criminal Investigation (HQ/CI)

1.10.1.3  (11-01-2002)
Specific Guidelines for Preparing Letters

  1. Letters are used to convey written communications outside the Department of the Treasury and the Internal Revenue Service. They generally are not used internally in the organization.

    Note:

    These guidelines should be followed at all signature levels to maintain consistency.

1.10.1.3.1  (11-01-2002)
Elements of a Letter

  1. A letter has two types of elements:

    1. Required

    2. Optional

1.10.1.3.2  (11-01-2002)
Required Elements

  1. Required elements include:

    1. Date

    2. Inside Address

    3. Salutation

    4. Body

    5. Complimentary Close

    6. Signature Block

1.10.1.3.2.1  (11-01-2002)
Date

  1. Do not date the letter prior to signature, but allow three lines below the printed letterhead for the date. The signing office will date it.

1.10.1.3.2.2  (11-01-2002)
Inside Address

  1. Begin the address at least eight lines below the letterhead. This allows at least five lines between the address and date after the date has been added.

  2. For short letters, type the address further down on the page to create a more balanced appearance.

    Note:

    Do not exceed 12 lines.

  3. Single space and block left. If a line is too long and must be carried over to the next line, indent the line two spaces.

    Example:
    Mr. John Brown, Vice President
    The Wildlife Association of
    (two spaces) the United States
    123 Main Street
    Springfield, PA 00000-0000

  4. An address with one addressee should be no more than six lines.

  5. The information in an inside address varies according to the addressee (e.g., letters to an individual, an organization, two or more people at the same address, two or more people at a different address, etc.). See the exhibits at the end of this section for guidance.

  6. Use only one title on the same line with a name.

  7. If an address includes both the street address and a P.O. Box, (use only the P.O. Box). This, however, does not apply to special mail handling such as Federal Express or UPS, which requires a street address.

1.10.1.3.2.3  (11-01-2002)
Salutation

  1. Type the salutation, "Dear [Title and Name]:" two lines below the address, flush with the left margin and followed by a colon.

    Example:
    Mr. John Brown
    789 Rainbow Lane
    Springfield, FL 00000-0000
    Dear Mr. Brown:

  2. Exhibit 1.10.1-2shows an example of a letter addressed to two people at the same address.

1.10.1.3.2.4  (11-01-2002)
Body

  1. Begin the body two lines below the salutation, flush with the left margin.

    Example:
    Dear Mr. Brown:

    This is in response to XXXXXXXXXXXXXXXXXXXXX.

  2. Be sure to include a closing paragraph, such as, "If you have any questions, please contact me, or a member of your staff may contact Mary Black at (202) 622-0000."

1.10.1.3.2.5  (03-01-2007)
Complimentary Close

  1. Type "Sincerely" followed by a comma and two blank lines below the last line of the text starting at the center of the page.

    Example:

    		  
    Last line of text XXXXXXXXXXXXXXXXXXXXXXXX.

    Note:

    Skip a blank line before "Sincerely."

      Sincerely,

    Note:

    You may have to set a tab for the center of the line.

1.10.1.3.2.6  (11-01-2002)
Signature Block

  1. Type the signature block four lines below the complimentary close at the same position.

    Example:
    Sincerely,
     
     
    Title
    Full Name

    Note:

    The title need not be identified if preprinted on the letterhead (i.e., Head of Office-see definition).

1.10.1.3.2.7  (03-01-2007)
Use of Professional Titles or Suffixes in Official Correspondence.

  1. The use of professional titles or suffixes, for example, Ph.D, CPA, Th.D, Esq., etc., is inappropriate and not permissible in official correspondence.

    Note:

    All taxpayer correspondence must include an employee's name, contact telephone number, employee identification number, and signature.

  2. You can find related guidance in the following IRMs:

    • IRM 4.2.4.2.1(1), General Examining Procedures , Employee Conduct and Responsibilities, Use of Examiner Credentials;

    • IRM 4.10.1.5.3.2(4), Examination of Returns, Overview and Basic Examiner Responsibilities, Written Communication; and

    • IRM 1.2.4.6(1) and (2), Use of Pseudonyms by Internal Revenue Service Employees, Unique Identifying Number

1.10.1.3.3  (11-01-2002)
Optional Elements

  1. Use the optional elements as needed:

    1. Attention Line

    2. Succeeding Pages

    3. Enclosure(s)

    4. Courtesy Copy

    5. Blind Courtesy Copy

    6. Postscript

1.10.1.3.3.1  (11-01-2002)
Attention Line

  1. Include an "Attention" caption when correspondence is intended for the direct attention of a person other than the addressee.

  2. Type "Attention: [Individual's Name]" double-spaced below the address, flush left margin.

    Example:
    Mr. John Brown
    President
    XYZ Corporation
    123 Main Street
    Springfield, MD 00000-0000
    Attention: Mrs. Jane White


    Dear Mr. Brown:

  3. Type the salutation double-spaced (one blank line) below the "Attention" caption, flush left margin.

  4. Note that the salutation will name the addressee, not the person in the attention line.

1.10.1.3.3.2  (11-01-2002)
Succeeding Pages

  1. Center page numbers (no dashes) at the 1-inch top margin. This is approximately five lines from the top of the page.

  2. Begin numbering with page 2.

  3. Triple space after the page number and begin the first line of text.

    Example:
    2

     
    If you have any questions, please contact XXXXXXX.

  4. Exhibit 1.10.1–1 is an example of a two-page letter. See Exhibit 1.10.1-1.

1.10.1.3.3.3  (11-01-2002)
Enclosure(s)

  1. You must mention the enclosure(s) in the text.

  2. Type "Enclosure(s)" two lines below the signature block, flush with the left margin. If there is more than one, type the number in parenthesis. Do not type "as stated."

    Example:
    Enclosures (2)

1.10.1.3.3.4  (11-01-2002)
Courtesy Copies

  1. Identify the recipients on the original and all copies when sending copies to someone other than the addressee.

  2. Type "cc:" two lines below the signature block or enclosure notation, flush with the left margin.

  3. List the first recipient two spaces after the colon. List additional recipients directly under the first.

    cc: [Full Name and Title]
         [Full Name and Title]

1.10.1.3.3.5  (03-01-2007)
Blind Courtesy Copy (bcc:)

  1. A "bcc:" notation is used when you want to send copies to others, but do not want the addressees to know.

  2. Type the notation on the official file copy and any other copies that you choose. Do not type "bcc:" on the original.

  3. Type "bcc:" two lines below the last item in the letter, or any notation, flush with the left margin.

    Example:
    cc: Chief of Staff

    bcc: Deputy Commissioners

1.10.1.3.3.6  (11-01-2002)
Postscript

  1. A postscript can be effectively used to express an idea that has been deliberately withheld from the body of a letter. Stating this idea at the very end gives it strong emphasis.

    Example:
    P.S. Start on the second line below the copy notation or whatever was typed last.

1.10.1.3.3.7  (11-01-2002)
Envelope

  1. Type the attention line within the address on the envelope.

  2. Information that is placed below the city, state, and ZIP Code line cannot be read by automated mail scanners.

    Example:
    Mr. John Black
    President
    XYZ Corporation
    Attention: Mrs. Jane White
    123 Main Street
    Springfield, MD 00000-0000

1.10.1.4  (03-01-2007)
Specific Guidelines for Preparing Memos

  1. Memos are used to convey written communications within IRS and between IRS and the Department of the Treasury. They are not sent to the general public.

  2. Memos are not usually prepared for the Secretary's signature.

  3. However, action and information memos are sent to the Secretary. A new requirement mandates that these memoranda be created using New Times Roman 12 pt. font. These have a special format shown on page 6 of Exhibit 1.10.1-3. See Exhibit 1.10.1-5 for the latest procedures for preparing correspondence addressed to Treasury.

    Note:

    These guidelines should be followed at all signature levels to maintain consistency.

1.10.1.4.1  (11-01-2002)
Elements of a Memo

  1. A memo has two types of elements:

    1. Required

    2. Optional

1.10.1.4.2  (11-01-2002)
Required Elements

  1. Required elements include:

    1. Date

    2. Address (MEMORANDUM FOR)

    3. Sender (FROM:)

    4. Subject (SUBJECT:)

    5. Body

  2. Exhibit 1.10.1–3 shows several examples of the types of memoranda discussed below.

1.10.1.4.2.1  (11-01-2002)
Date

  1. Do not date prior to signature, but allow three lines below the printed letterhead for the date. The date will be entered in the signing official's office.

1.10.1.4.2.2  (03-01-2007)
Address

  1. Type "MEMORANDUM FOR [TITLE OR NAME AND TITLE]" in all capital letters at least eight lines below the letterhead, flush with the left margin. This allows at least five lines between the address and the date, after the date has been added.

  2. If the memo is short, you may skip a few more lines to create a more balanced appearance. Do not exceed 12 lines.

  3. Line up the second and any additional lines under the first word after "FOR." See the example below.

    MEMORANDUM FOR CHIEF, APPEALS (single space (sp))
    MEMORANDUM FOR (NAME OF COMMISSIONER) (single sp)
      COMMISSIONER

    Note:

    "COMMISSIONER OF INTERNAL REVENUE" is only used in the sender (signature block) of a memo.

1.10.1.4.2.3  (03-01-2007)
Sender

  1. Type "FROM:" in capital letters two lines below the last line of the address, flush with the left margin.

  2. Type the sender's title or name and title in initial caps and align with that of the addressee. See examples below.

    MEMORANDUM FOR CHIEF, APPEALS
       
    FROM: National Taxpayer Advocate
       
       
    MEMORANDUM FOR CHIEF, APPEALS
       
    FROM: (Name of Commissioner)
    Commissioner of Internal Revenue

1.10.1.4.2.4  (03-01-2007)
Subject

  1. Type "SUBJECT:" in all capital letters two lines below the name of the sender, flush with the left margin.

  2. Align the subject in initial caps with the sender's title, or name and title. Type additional lines flush with the preceding line. See example below.

    MEMORANDUM FOR CHIEF, APPEALS
    FROM: National Taxpayer Advocate
    SUBJECT: Concise Statement of Subject Matter


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