Table of Contents

• 1.1  Organization and Staffing
  • 1.1.1  Definitions and Acronyms
  • 1.1.2  IRS Organizational History
  • 1.1.4  Organizational Planning
  • 1.1.5  Office of the Commissioner
  • 1.1.6  Chief Counsel
  • 1.1.7  Appeals
  • 1.1.8  National Taxpayer Advocate
  • 1.1.10  Equal Employment Opportunity and Diversity
  • 1.1.11  Chief Communications and Liaison
  • 1.1.12  Technology Officer
  • 1.1.13  Wage and Investment
  • 1.1.16  Small Business/Self Employed Division
  • 1.1.17  Agency-Wide Shared Services
  • 1.1.18  Research, Analysis and Statistics Division
  • 1.1.19  Criminal Investigation
  • 1.1.20  Office of Professional Responsibility (OPR)
  • 1.1.21  Chief Financial Officer
  • 1.1.22  Human Capital Office
  • 1.1.23  Tax Exempt and Government Entities Division
  • 1.1.24  Large and Mid-Size Business Division
  • 1.1.25  Mission Assurance and Security Services
  • 1.1.26  Whistleblower Office
• 1.2  Servicewide Policies and Authorities
  • 1.2.1  Policies of the Internal Revenue Service
  • 1.2.10  Policy Statements for Organization, Finance and Management Activities
  • 1.2.11  Policy Statements for Information Technology Activities
  • 1.2.12  Policy Statements for Submission Processing Activities
  • 1.2.13  Policy Statements for the Examining Process
  • 1.2.14  Policy Statements for Collecting Process Activities
  • 1.2.15  Policy Statements for Human Resource Management Activities
  • 1.2.16  Policy Statements for the Rulings and Agreements Process
  • 1.2.17  Policy Statements for Appeals Activities
  • 1.2.18  Policy Statements for Criminal Investigation Activities
  • 1.2.19  Policy Statements for Communications, Liaison and Disclosure Activities
  • 1.2.20  Policy Statements for Penalties and Interest Activities
  • 1.2.21  Policy Statements for Customer Account Services Activities
  • 1.2.22  Policy Statements for Taxpayer Education and Assistance Activities
  • 1.2.23  Policy Statements for Chief Counsel Activities
  • 1.2.25  Policy Statements for Security, Privacy and Assurance Activities
  • 1.2.40  Delegations of Authority for Organization, Finance and Management Activities
  • 1.2.41  Delegations of Authority for Information Technology Activities
  • 1.2.42  Delegation of Authorities for Submission Processing Activities
  • 1.2.43  Delegations of Authority for the Examining Process
  • 1.2.44  Delegation of Authorities for the Collecting Process
  • 1.2.45  Delegation of Authorities for Human Resource Management Activities
  • 1.2.46  Delegation of Authorities for the Rulings and Agreements Process
  • 1.2.47  Delegation of Authorities for the Appeals Process
  • 1.2.48  Delegation of Authorities for Criminal Investigation Activities
  • 1.2.49  Delegation of Authorities for Communications, Liaison and Disclosure Activities
  • 1.2.50  Delegation of Authorities for Taxpayer Advocate Service Activities
  • 1.2.51  Delegation of Authorities for Penalties and Interest Activities
  • 1.2.52  Delegation of Authorities for Special Topics Activities
  • 1.2.53  Delegation of Authorities for Chief Counsel Activities
  • 1.2.54  Delegations of Authority for Security, Privacy and Assurance Activities
  • 1.2.61  Division Delegation of Authorities for Wage and Investment
  • 1.2.62  Division/Function Delegation of Authorities for Modernization and Information Technology Services (MITS)
  • 1.2.64  Functional Delegations of Authority for Agency-Wide Shared Services
• 1.4  Resource Guide for Managers
  • 1.4.1  Management Roles and Responsibilities
  • 1.4.2  Monitoring and Improving Internal Control
  • 1.4.3  IRS Guidance on OMB Circular A-123, Management’s Responsibility for Internal Control, Appendix A: Internal Control Over Financial Reporting
  • 1.4.5  Corporate Tax Administration Tools
  • 1.4.6  Managers Security Handbook
  • 1.4.9  Resource Guide for Management Officials - Criminal Investigation
  • 1.4.11  Field Assistance Guide for Managers
  • 1.4.16  Accounts Management Guide for Managers
  • 1.4.17  Compliance Managers Guide
  • 1.4.18  Electronic Products and Services Support Managers Guide
  • 1.4.19  Automated Underreporter Technical and Clerical Managers and Coordinators Guide
  • 1.4.20  Filing & Payment Compliance Managers Handbook
  • 1.4.21  Accounts Management and Compliance Guide for System Administrators/Analysts
  • 1.4.22  CAWR Manager and Coordinator Guide
  • 1.4.23  FUTA Manager and Coordinator Guide
  • 1.4.24  Central Withholding Agreement Program Group Manager Handbook
  • 1.4.28  Appeals Managers Procedures
  • 1.4.30  Monitoring Internal Control Planned Corrective Actions
  • 1.4.40  SB/SE Field and Office Examination Group Manager
  • 1.4.50  Collection Group Manager, Territory Manager and Area Director Operational Aid
  • 1.4.51  Insolvency
  • 1.4.52  Offer in Compromise Manager's Resource Guide - Field Program
  • 1.4.53  Advisory Group Manager Operational Aid
  • 1.4.54  Offer in Compromise Managers - Centralized Offer in Compromise Program Guide
• 1.5  Managing Statistics in a Balanced Measurement System
  • 1.5.1  The IRS Balanced Performance Measurement System
  • 1.5.2  Uses of Section 1204 Statistics
  • 1.5.3  Manager's Self-Certification and the Independent Review Process
  • 1.5.5  Section 1204/Regulation 801 Guidance for Criminal Investigation (CI)
  • 1.5.8  Guidance for Taxpayer Advocate Service (TAS)
• 1.7  Research and Analysis for Tax Administration
  • 1.7.1  Servicewide Research Council
  • 1.7.2  Servicewide Research Data Standards
  • 1.7.3  Servicewide Research Electronic Library
  • 1.7.4  Role of Research in IRS
• 1.10  Office of the Commissioner of Internal Revenue
  • 1.10.3  Standards for Using Email
• 1.11  Internal Management Documents System
  • 1.11.1  IMD Program and Responsibilities
  • 1.11.2  Internal Revenue Manual (IRM) Process
  • 1.11.3  Policy Statements
  • 1.11.4  Delegation Orders
  • 1.11.5  Publishing Internal Management Documents (IMDs)
  • 1.11.6  Using and Researching the Internal Revenue Manual (IRM)
  • 1.11.7  Accounts Management Tax/Policy/Program Analyst Guide
  • 1.11.8  Servicewide Electronic Research Program (SERP)
  • 1.11.9  Clearing Internal Management Documents (IMDs)
  • 1.11.10  Interim Guidance Process
  • 1.11.13  Taxpayer Advocate Service (TAS) Internal Management Document Program
• 1.13  Statistics of Income Processing
  • 1.13.1  Statistical Reporting Overview
  • 1.13.2  Processing Management
  • 1.13.3  Document Management
  • 1.13.4  Form 1040 NAICS Coding
  • 1.13.6  Instructions for Processing the Taxpayer Usage Study
  • 1.13.7  Form 1120 Industry Coding
  • 1.13.8  Statistical Editing of Corporation Tax Returns
  • 1.13.9  Statistical Editing of Insurance Company Returns
• 1.14  Real Estate and Facilities Management
  • 1.14.1  Logistics Management
  • 1.14.2  Supply Purchasing Program
  • 1.14.3  Furniture and Equipment Standards
  • 1.14.4  Personal Property Management
  • 1.14.5  Occupational Safety and Health Program
  • 1.14.6  Space Management
  • 1.14.7  Motor Vehicle Management
  • 1.14.8  Identifying Space Efficient Buildings
  • 1.14.9  IRS Parking Program
  • 1.14.12  IRS Environmental Compliance Program
  • 1.14.13  Environmental Management Systems
• 1.15  Records and Information Management
  • 1.15.1  The Records and Information Management Program
  • 1.15.2  Types of Records and Their Life Cycle
  • 1.15.3  Disposing of Records
  • 1.15.4  Retiring and Requesting Records
  • 1.15.5  Relocating/Removing Records
  • 1.15.6  Managing Electronic Records
  • 1.15.7  Files Management
  • 1.15.8  Records Control Schedule for Administrative and Organizational Records
  • 1.15.9  Records Control Schedule for the Taxpayer Advocate Service
  • 1.15.10  Records Control Schedule for Appeals
  • 1.15.12  Records Control Schedule for Personnel Security and Investigations
  • 1.15.13  Records Control Schedule for the Chief Counsel
  • 1.15.14  Records Control Schedule for Internal Revenue Service for Associate Chief Counsel Offices
  • 1.15.15  Records Control Schedule for Regional/District Counsel
  • 1.15.16  Records Control Schedule for the Chief Financial Officer
  • 1.15.17  Records Control Schedule for Information Technology
  • 1.15.18  Records Control Schedule for Enterprise Computing Center - Detroit
  • 1.15.20  Records Control Schedule for Administration/Organization Support Operational Records
  • 1.15.21  Records Control Schedule for Strategic Planning
  • 1.15.23  Records Control Schedule for Tax Administration – Examination
  • 1.15.24  Records Control Schedule for Tax Exempt and Government Entities
  • 1.15.25  Records Control Schedule for Statistics Division
  • 1.15.26  Records Control Schedule for Tax Administration - International
  • 1.15.27  Records Control Schedule for Compliance Research
  • 1.15.28  Records Control Schedule for Collection
  • 1.15.29  Records Control Schedule for Submissions Processing Campus Records
  • 1.15.30  Records Control Schedule for Criminal Investigation
  • 1.15.31  Records Control Schedules For Customer Service
  • 1.15.32  Records Control Schedule for Electronic Tax Administration
  • 1.15.33  Records Control Schedule for Legislative Affairs
  • 1.15.34  Records Control Schedule for Communications
  • 1.15.35  Records Control Schedule for Tax Administration Systems (Electronic)
  • 1.15.36  Records Control Schedule for Permanent Records
  • 1.15.37  Records Control Schedule for Economic Stabilization Program
• 1.17  Publishing
  • 1.17.1  Overview of Publishing Authorities, Roles and Responsibilities, and Organizational Structure
  • 1.17.2  Publishing Systems and Programs
  • 1.17.3  Tax Products Program
  • 1.17.7  Use of the Official IRS Seal, IRS Logo, Program Logos and Internal Logos
  • 1.17.8  Internal and Public Use Non-Tax Products
  • 1.17.9  User Guide for Requesting a Published Product
• 1.18  Distribution
  • 1.18.1  Mission of Distribution
  • 1.18.2  Forecasting Requirements
  • 1.18.3  Tax Forms Distribution Programs
  • 1.18.4  Knowledge Services
  • 1.18.5  National Distribution Center
• 1.20  Equal Employment Opportunity and Diversity
  • 1.20.2  Providing Reasonable Accommodation for Individuals with Disabilities
• 1.22  Mail and Transportation Management
  • 1.22.1  Mail and Transportation Management Overview
  • 1.22.2  United States Postal Service (USPS) Classes of Mail, USPS Additional Services and Small Package Carrier (SPC) Services
  • 1.22.3  Addressing and Packaging
  • 1.22.4  Postage Accountability and Reporting Requirements
  • 1.22.5  Mail Operations
  • 1.22.6  Transportation Management
  • 1.22.7  Household Goods
  • 1.22.8  Mailing and Shipping Equipment
• 1.25  Practice Before the Service
  • 1.25.1  Rules Governing Practice Before the IRS
  • 1.25.2  Practitioner Enrollment
  • 1.25.3  Case Development & Licensure (CD&L)
• 1.31  CFO Internal Policy and Procedures
  • 1.31.3  Procedures for the Certifications of Excise Tax Collections, Refunds and Credits
  • 1.31.7  Operating Procedures for the Revenue Systems and Analysis Section in the National Headquarters Office
• 1.32  Servicewide Financial Policies and Procedures
  • 1.32.1  Official IRS Local Travel Guide
  • 1.32.3  Managerial Cost Accounting
  • 1.32.4  Travel Card Program Handbook
  • 1.32.6  Purchase Card Program Handbook
  • 1.32.7  Estimating Trust Fund Costs.
  • 1.32.8  Investigative Imprest Funds
  • 1.32.11  Official IRS City-to-City Travel Guide
  • 1.32.13  Relocation Services Program
  • 1.32.14  Gainsharing Travel Savings Program
  • 1.32.15  Public Transportation Subsidy Program (PTSP)
  • 1.32.19  User Fees
  • 1.32.20  Using Appropriated Funds to Purchase Meals and Light Refreshments
• 1.33  Strategic Planning, Budgeting and Performance Management Process
  • 1.33.3  Reimbursable Operating Guidelines
  • 1.33.4  Financial Operating Guidelines
• 1.34  Revenue Accounting
  • 1.34.1  Definitions and Acronyms
  • 1.34.3  Audit Oversight and Analysis
  • 1.34.4  Unpaid Assessments
• 1.35  Administrative Accounting
  • 1.35.3  Receipt and Acceptance Guidelines
  • 1.35.5  Advances, Prepaid Expenses, and Other Assets
  • 1.35.6  Property and Equipment Accounting
  • 1.35.13  Administrative Waiver
  • 1.35.15  Annual Close Guidelines
• 1.36  Administrative Accounting Financial Management Reports
  • 1.36.2  Treasury Information Executive Repository
• 1.53  Small Business/Self-Employed
  • 1.53.1  Managing Organizational Change
• 1.54  TE/GE Division Organization and Management
  • 1.54.1  TE/GE Roles and Responsibilities
• 1.55  Wage and Investment
  • 1.55.2  Organizational Changes
  • 1.55.5  Employee Suggestion Program
  • 1.55.6  W&I Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process
  • 1.55.7  Wage and Investment Research and Analysis (WIRA) Procedural Guidelines