1.1.5  Office of the Commissioner

Manual Transmittal

June 02, 2015

Purpose

(1) This transmits revised IRM 1.1.5, Organization and Staffing, Office of the Commissioner.

Material Changes

(1) This IRM was updated to reflect the following organizational changes to the Office of the Commissioner:

  1. Under the Office of the Commissioner, added the Office of the Chief Risk Officer along with their responsibilities and the Office of Compliance Analytics.

  2. Under the Office of the Deputy Commissioner, Services and Enforcement, added the Return Preparer Office and Online Services.

(2) Updated organizational terms and titles for "Large Business and International " (formerly Large and Mid Size Business), "Equity Diversity and Inclusion" (formerly Equal Employment Opportunity and Diversity), "Office of Privacy and Government Liaison and Disclosure" (formerly Privacy, Information Protection and Data Security), and "Information Technology" (formerly Modernization and Information Technology Services).

(3) The "Executive Secretariat Correspondence Office" (ESCO) is the new title for the Commissioner’s Correspondence Office.

Effect on Other Documents

This supersedes IRM 1.1.5 dated October 28, 2008.

Audience

IRS employees Servicewide

Effective Date

(06-02-2015)

Ann Gelineau
Director, Executive Secretariat

1.1.5.1  (06-02-2015)
Office of the Commissioner

  1. The Commissioner of Internal Revenue presides over the nation’s tax system. The Commissioner ensures that the agency maintains an appropriate balance between taxpayer service and tax enforcement and administers the tax code with fairness and integrity. The Commissioner is nominated by the President of the United States and confirmed by the Senate for a five-year term, and may be reappointed to more than one term.

  2. The Commissioner is responsible for establishing and interpreting tax administration policy and for developing strategic issues, goals and objectives for managing and operating the IRS. The Commissioner is responsible for overall planning, directing, controlling and evaluating IRS policies, programs, and performance.

  3. The Office of the Commissioner consists of the Commissioner, Deputy Commissioner for Services and Enforcement, Deputy Commissioner for Operations Support, and their immediate staff.

  4. The Commissioner directly supervises the:

    1. Deputy Commissioner for Services and Enforcement

    2. Deputy Commissioner for Operations Support

    3. Special Assistant to the Commissioner

    4. Chief of Staff

    5. Chief, Appeals - see IRM 1.1.7, Organization and Staffing, Appeals

    6. National Taxpayer Advocate - see IRM 1.1.8, National Taxpayer Advocate

    7. Chief, Equity, Diversity and Inclusion, - see IRM 1.1.10, Equal Employment Opportunity and Diversity

    8. Director, Research, Analysis and Statistics, see IRM 1.1.18, Research, Analysis and Statistics, and

    9. Chief, Communications and Liaison - see IRM 1.1.11, Chief, Communications and Liaison

    10. Chief Risk Officer (CRO)

    11. Office of Compliance Analytics (OCA)

      Note:

      The Chief Counsel reports to the Commissioner except as specified in the IRS Restructuring and Reform Act of 1998. The IRS Chief Counsel also reports to the Treasury General Counsel on certain matters.

  5. The Chief Counsel is appointed by the President of the United States with the advice and consent of the U.S. Senate. As the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration and enforcement of the Internal Revenue Laws (as well as all other legal matters) the Chief Counsel provides legal guidance and interpretive advice to the IRS, Treasury and to taxpayers.

1.1.5.1.1  (10-28-2008)
Special Assistant to the Commissioner

  1. The Special Assistant to the Commissioner is the Commissioner’s Chief Principle assistant. As the Commissioner’s principal advisor on general management and administration of the IRS, he or she is a facilitator, organizer and communicator. The Special Assistant to the Commissioner works closely with the Commissioner, Deputy Commissioners and other members of the Commissioner’s office on overall policy, operations and management of the IRS. The Special Assistant to the Commissioner plans, performs and coordinates significant assignments spanning all program and functional areas including other government organizations; and represents the Commissioner in contacts with high-level officials of the U. S. government, foreign governments and non-government organizations.

  2. Other Assistants and Senior Advisors to the Commissioner serve on the immediate staff of the Commissioner to provide advice and guidance on a variety of policy or technical issues of interest to the Commissioner or the IRS.

1.1.5.2  (10-28-2008)
Office of the Chief of Staff

  1. The Chief of Staff supervises the:

    • Deputy Chief of Staff

    • Executive Secretariat

  2. The Chief of Staff reviews and appraises major policy issues and questions with implications for the IRS' position on a wide variety of issues. Responsibilities include:

    1. Coordinating the review and analysis of policy proposals of direct interest to the Commissioner;

    2. Providing advice and evaluation of proposals, recommendations and reports requiring the Commissioner’s approval;

    3. Overseeing the management of the Commissioner’s schedule and correspondence; and

    4. Managing a variety of executive oversight and decision-making processes.

1.1.5.2.1  (06-02-2015)
Executive Secretariat

  1. The Executive Secretariat reports to the Chief of Staff and provides financial and program support to the Commissioner's staff and to component offices within the Office of the Commissioner.

  2. The Executive Secretariat Correspondence Office (ESCO) reports to the Executive Secretariat and receives and processes all correspondence addressed to the Commissioner and Deputy Commissioners; and prepares acknowledgment letters to taxpayers and members of the Congress. The staff also oversees business unit responses to taxpayers and to Freedom of Information Act (FOIA) requests. Visit http://irweb.irs.gov/AboutIRS/bu/cos/execsec/default.aspx.

1.1.5.3  (06-02-2015)
Office of the Deputy Commissioner for Services and Enforcement

  1. The Office of the Deputy Commissioner for Services and Enforcement serves as the Commissioner's key assistant acting on behalf of the Commissioner in establishing and enforcing tax administration policy and upholding IRS' mission to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities.

  2. The Deputy Commissioner for Services and Enforcement's direct reports include the Assistant Deputy Commissioner and oversees the four primary operating divisions and other service and enforcement functions.

  3. The following offices report to the Deputy Commissioner for Services and Enforcement:

    1. Wage and Investment Division - see IRM 1.1.13, Organization and Staffing, Wage and Investment Division.

    2. Large Business and International - see IRM 1.1.24, Large and Mid-Size Business Division.

    3. Small Business and Self Employed Division - see IRM 1.1.16, Small Business/Self Employed Division.

    4. Tax Exempt and Government Entities Division - see IRM 1.1.23, Tax Exempt and Government Entities Division.

    5. Criminal Investigation - see IRM 1.1.19, Criminal Investigation.

    6. Office of Professional Responsibility - see IRM 1.1.20, Office of Professional Responsibility.

    7. Whistleblower Office - see IRM 1.1.26, Whistleblower Office. .

    8. Return Preparer Office (RPO) - visit http://irweb.irs.gov/AboutIRS/bu/rpo/default.aspx

    9. Online Services - visit https://organization.ds.irsnet.gov/sites/OLSIntranet/SitePages/Home.aspx

1.1.5.4  (06-02-2015)
Office of the Deputy Commissioner for Operations Support

  1. The Office of the Deputy Commissioner for Operations Support provides executive leadership for customer service, processing, tax law enforcement and financial management operations, and is responsible for overseeing IRS operations and for providing executive leadership on policies, programs and activities. The Deputy assists and acts on behalf of the Commissioner in directing, coordinating and controlling the policies, programs and the activities of the IRS; in establishing tax administration policy, and developing strategic issues and objectives for IRS strategic management.

  2. The Deputy Commissioner Operations Support reports directly to the Commissioner and oversees the integrated IRS support functions, facilitating economy of scale efficiencies and better business practices.

  3. The Deputy Assistant Commissioner Operations acts on behalf of the Deputy Commissioner Operations Support in directing, coordinating and controlling the policies, programs and the activities of the IRS; in establishing tax administration policy, and developing strategic issues and objectives for IRS strategic management.

  4. Along with the Assistant Deputy Commissioner for Operations Support, the following offices report to the Deputy Commissioner for Operations Support:

    1. Agency-Wide Shared Services - see IRM 1.1.17, Agency-Wide Shared Services

    2. Chief Financial Officer - see IRM 1.1.21, Chief Financial Officer

    3. Human Capital Officer - see IRM 1.1.22, Human Capital Office

    4. Information Technology - see IRM 1.1.12, Chief Technology Officer

    5. Privacy, Government, Liaison and Disclosure - - visit http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx

    6. Planning, Programming and Audit Coordination - visit http://irweb.irs.gov/AboutIRS/bu/ppao/default.aspx

1.1.5.5  (06-02-2015)
Office of the Chief Risk Officer

  1. The Chief Risk Officer (CRO) oversees the Enterprise Risk Management (ERM) program to properly identify and assess risks, and provide senior management the information necessary to make sound decisions, focusing on risk as being one of the core elements of the decision-making framework. The CRO leads the ERM program, and is principally responsible for:

    1. Communicating and managing the establishment and ongoing maintenance of enterprise risk management pursuant to the IRS’ risk management vision.

    2. Participating in IRS’ strategy and objective setting discussions, including strategic planning and decision making forums, and provide risk perspective.

    3. Establishing ERM policies including defining roles and responsibilities.

    4. Ensuring proper risk management ownership by the business units.

    5. Guiding integration of ERM with other IRS planning and management activities.

    6. Promoting risk awareness at the IRS.

    7. Partnering with the business and functional units on their most important risks.

    8. Reporting to the IRS Commissioner on the progress of the ERM Program, status of enterprise risks, and recommended actions.

    9. Providing transparency to the IRS Oversight Board Committee and other stakeholders.


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