1.1.1  IRS Mission and Organizational Structure

Manual Transmittal

June 2, 2015


(1) This transmits revised IRM 1.1.1, Organization and Staffing, IRS Mission and Organizational Structure.

Material Changes

(1) IRM 1.1.1 has been updated to reflect the current IRS structure, as follows:

  1. Added Deputy Commissioner for Services and Enforcement (DCSE) and Deputy Commissioner Operations Support (DCOS) and their reporting structure.

  2. Added Enterprise Risk Management (ERM) and Office of Compliance Analytics (OCA).

  3. Added information on the following offices: Return Preparer Office, Whistleblower Officer, Online Services, and Privacy, Government Liaison, and Disclosure (PGLD).

  4. Removed Mission Assurance and Security Services (MA&SS). Functions previously performed by this office are the responsibility of Agency-Wide Shared Services (Physical Security), Information Technology (IT) (computer systems security), and PGLD (Privacy and Disclosure.

  5. Revised organization names to reflect their current names: Large Business & International (LB&I), (formerly Large & Mid-size Business (LMSB)) and Equity, Diversity, and Inclusion (EDI),( formerly Equal Employment Opportunity and Diversity (EEOD)).

(2) Moved information about the IRS Strategic Plan to IRM and added information about the Taxpayer Bill of Rights.

(3) Updated the IRS organizational chart in Exhibit 1.1.1-1. Note that other IRM sections in IRM 1.1 describe the structure of each IRS organization depicted in the IRS organizational chart.

(4) Additional changes to this IRM section include revising the title to IRS Mission and Organizational Structure, formerly IRS Mission and Basic Organization.

Effect on Other Documents

This IRM supersedes IRM 1.1.1 dated March 1, 2006.


IRM employees Servicewide

Effective Date


Ann Gelineau
Director, Executive Secretariat  (06-02-2015)
Purpose of IRM 1.1.1

  1. This IRM section sets out the mission, statutory authority, and organizational structure of the IRS.

  2. Publication 3744, Internal Revenue Service Strategic Plan (FY 2014 - 2017), reflects the IRS' primary goals and objectives.

  3. The Taxpayer Bill of Rights clearly summarizes important protections for taxpayers that are embedded in the tax code.  (06-02-2015)
IRS Mission

  1. The IRS Mission:

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

  2. This mission statement describes IRS' role and the public’s expectation about how IRS should perform that role.

    • In the United States, the Congress passes tax laws and requires taxpayers to comply.

    • The taxpayer’s role is to understand and meet his or her tax obligations.

    • The IRS' role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.  (03-01-2006)
Statutory Authority

  1. The IRS is organized to carry out the responsibilities of the secretary of the Treasury under IRC 7801. The Secretary has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce these laws.

  2. The IRS was created based on this legislative grant. IRC 7803 provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws.  (06-02-2015)
Structure of the IRS

  1. The IRS structure is divided into two primary organizations: the Deputy Commissioner for Services and Enforcement (DCSE) and the Deputy Commissioner for Operations Support (DCOS).

  2. The Deputy Commissioner for Services and Enforcement (DCSE), the largest organization, oversees the four primary operating divisions responsible for the major customer segments (bullets (a) through (d)), as well as other taxpayer-facing functions. The functions under DCSE include:

    1. Wage and Investment (W&I) serves approximately 120 million taxpayers, including those who file jointly, with wage and investment income only.

    2. Small Business/Self-Employed (SB/SE) serves the approximately 54 million small business/self-employed filers who are fully or partially self-employed individuals and small businesses.

    3. Large Business and International (LB&I) serves approximately 250,000 corporations, subchapter S corporations, and partnerships with assets greater than $10 million. Also, serves U.S. citizens and residents with offshore activities and non-residents with U.S. activities.

    4. Tax Exempt and Government Entities (TE/GE) serves approximately 3 million customers across three distinct taxpayer segments - Employee Plans, Exempt Organizations, and Government Entities.

    5. Criminal Investigation (CI) investigates potential criminal violations and financial crimes in a manner that fosters confidence in the tax system.

    6. Office of Professional Responsibility (OPR) administers the laws and regulations governing the practice of tax professionals before the Department of the Treasury and the Internal Revenue Service.

    7. Whistleblower Office assesses and analyzes incoming tips received from individuals who spot tax problems in their workplace or day-to-day business.

    8. Return Preparer Office (RPO) seeks to improve taxpayer compliance by providing comprehensive oversight and support of tax professionals.

    9. Online Services delivers strategy, policy, and initiatives to strengthen the IRS online services experience.

    10. The Affordable Care Act (ACA) Program Office supports the administration of the tax provisions of the ACA through collaboration with government agencies and other stakeholders. The office seeks to (i) ensure stakeholders are aware of and understand their ACA tax benefits and responsibilities; (ii) support new and existing partners to enable the operations of ACA; (iii) support high levels of voluntary compliance while protecting the tax system from fraud and other non-compliance; and (iv) ensure efficient incorporation of ACA into tax administration.

  3. The Deputy Commissioner for Operations Support (DCOS) oversees the IRS' integrated support functions, facilitating economy of scale efficiencies and better business practices. The functions under the DCOS include:

    1. Information Technology (IT) manages and secures Servicewide information resources and technology. IT establishes the Service’s long-range objectives and strategies for improving tax administration through modernizing tax administration systems.

    2. The Chief Financial Office (CFO) manages a portfolio of corporate-wide activities including strategic planning, performance measurement, budget formulation, budget execution, accounting, financial management, and internal controls.

    3. Agency-Wide Shared Services (AWSS) provides complete, professional services in the areas of real estate and facilities management; procurement; equity, diversity and inclusion operations; physical security and emergency preparedness; and employee support services to all organizational entities within IRS.

    4. Human Capital Office (HCO) provides human capital strategies and tools for recruiting, hiring, developing, and retaining a highly skilled and high performing workforce to support IRS mission accomplishments.

    5. Privacy, Government Liaison and Disclosure (PGLD) preserves and enhances public confidence by advocating for the protection and proper use of identity information.

    6. Planning, Programming, and Audit Coordination (PPAC) helps IRS senior leadership set strategic priorities, facilitates the process of planning and aligning investments around the priorities, and facilitates the processes and outcomes of audits by IRS oversight offices (Government Account Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA)).

  4. Certain key functions report directly to the IRS Commissioner to maintain their independence from the operating units. The principal of these offices are:

    1. Chief Counsel (Counsel) provides legal interpretation and represents the IRS with complete impartiality, so that taxpayers know the law is being applied with integrity and fairness. Counsel reports to the Commissioner of Internal Revenue on tax matters and reports to the Treasury General Counsel on other matters.

    2. The Office of Appeals resolves tax controversies without litigation on a basis that is fair and impartial to both the taxpayer and the Government.

    3. The National Taxpayer Advocate helps taxpayers resolve problems with the IRS and recommends systemic changes.

  5. Certain offices with specialized focus report to the Commissioner. These offices include:

    1. Equity, Diversity and Inclusion (EDI) provides strategic planning, management, direction, and execution of the full range of activities related to the EEO and diversity function.

    2. Research, Analysis and Statistics (RAS) provides leading research, analytical, statistical, and technology services to improve tax administration.

    3. Communications and Liaison (C&L) provides IRS employees, legislative, executive, state, business and professional stakeholders with a better understanding of the IRS mission and goals.

    4. The Office of the Chief Risk Officer (CRO) oversees the Enterprise Risk Management program, which provides an agency-wide approach to risk management through education, awareness, and mitigation approaches.

    5. Office of Compliance Analytics (OCA)partners throughout the IRS and beyond to both develop and accelerate strategic data-driven compliance initiatives as well as strengthen the Service's analytic problem solving capability.

  6. For additional information on these offices, see the applicable IRM section for the functional description of each major IRS organization and office under IRM 1.1, Organization and Staffing at http://www.irs.gov/irm/index.html.

  7. Exhibit 1.1.1-1 displays the IRS organizational structure in a flow chart. See Exhibit 1.1.1-1.

Exhibit 1.1.1-1 
IRS Organization Chart - Internal Revenue Service Organization and Top Officials

For the most current information visit http://irweb.irs.gov/AboutIRS/bu/default.aspx

This image is too large to be displayed in the current screen. Please click the link to view the image.

More Internal Revenue Manual