Internal Revenue Service International Visitors Program (IVP)

Overview

The International Visitors Program (IVP) provides foreign government tax officials with an opportunity to receive clear and concise briefings on the U.S. Internal Revenue Service’s (IRS) programs and policies. The briefings, given by IRS subject matter experts, assist the foreign revenue agencies with organization, strategic goals, and plans related to tax administration. This program is not a training venue, but rather offers insights into publicly available information regarding tax administration. The IRS does NOT accept applications from non-governmental entities, interns, fellows, or students working on degrees or research. Applications must originate from the country’s taxing authority. A delegation may request an in-person meeting, virtual meeting or submit an information requests.

Restrictions may apply for visiting IRS Taxpayer Assistance Centers, Call Sites, and Submission Processing Centers. Visits to Computing Centers are not allowed.

Application policies and procedures

An IVP application requesting a visit to the IRS must be in writing and sent 60 days in advance to provide enough time for the IVP office to schedule presentations on the topics requested, identify the IRS experts who will meet with the foreign tax officials, and allow the experts sufficient time to prepare the presentations. This also gives the visiting delegation the necessary time to make travel arrangements, apply for visas, etc.

An application must come through appropriate government channels, and all participants must be national, state or local government officials involved in taxation. The IRS has limitations for the IVP:

• One visit per quarter – up to four visits per year
• A maximum of five delegates per visit
•  A three-day meeting allows up to three topics per day and five questions per topic, for a maximum of nine topics per meeting. The IRS does not charge for this program. However, all travel, lodging, meals, and logistics are the responsibility of the visiting country. 

Security/access to IRS buildings

All visitors must go through IRS security screenings. Please include a list of all visitors in the application. All foreign officials visiting IRS offices must have valid passports to enter any IRS facilities. U.S. residents accompanying the officials must have a photo ID issued by a government agency, such as a driver's license.

Visitors may not take photographs or videos in the IRS facilities.

Where to send the IVP application

 If you have any inquiries of would like to discuss the program prior to submitting your application, please contact the International Visitors mailbox at international.visitors.program@irs.gov.

Once your application is complete, kindly submit it via email to international.visitors.program@irs.gov.

Our standard business hours are Monday–Friday, 8 a.m.-4:30 p.m., U.S. Eastern time.

Intermediary organizations

The IRS is happy to work with intermediary organizations funded by the U.S. Government. These organizations are welcome to help the visiting country prepare the IVP Application, even though the application itself must come from the requesting country.

Worldwide consulting, educational and technical assistance for foreign tax administrations

The United States Department of Treasury Office of Technical Assistance provides in-depth consulting, educational programs and technical assistance to the tax administrations of developing countries. OTA activities span the globe and cover the entire complex of issues countries face in improving the effectiveness of their tax administrations and tax policy. Programs are currently being delivered or developed in Europe, Africa, Asia, Latin America and the Caribbean. For more information, visit Technical Assistance or email general inquiries to Treasury Office of Technical Assistance.