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IRM
Part 1. Organization, Finance, and Management
Table of Contents
1.1 Organization and Staffing
1.1.1 IRS Mission and Organizational Structure
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 The Office of Equity, Diversity, and Inclusion
1.1.11 Chief, Communications and Liaison
1.1.12 Information Technology
1.1.13 Wage and Investment
1.1.16 Small Business/Self-Employed Division
1.1.17 Facilities Management and Security Services
1.1.18 Research, Applied Analytics and Statistics Division
1.1.19 Criminal Investigation
1.1.20 Office of Professional Responsibility
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 Business and International Division
1.1.26 Whistleblower Office
1.1.27 Privacy, Governmental Liaison and Disclosure (PGLD)
1.1.28 Return Preparer Office
1.1.29 Office of Online Services
1.1.31 Office of the Chief Risk Officer
1.1.32 Office of the Chief Procurement Officer
1.2 Servicewide Policies and Authorities
1.2.1 Servicewide Policy Statements
1.2.2 Servicewide Delegations of Authority
1.2.61 Division Delegations of Authority for Wage and Investment
1.2.62 Division/Function Delegation of Authorities for Information Technology (IT)
1.2.65 Small Business/Self-Employed Division Delegations of Authority
1.4 Resource Guide for Managers
1.4.1 Management Roles and Responsibilities
1.4.2 Monitoring and Improving Internal Control
1.4.3 Financial Assurance Control Testing
1.4.5 Corporate Tax Administration Tools
1.4.6 Managers Security Handbook
1.4.7 TE/GE Knowledge Network (K-Net) Administration
1.4.9 Resource Guide for Management Officials - Criminal Investigation
1.4.10 Return Integrity & Verification Operation Managers Guide
1.4.11 Field Assistance Guide for Managers
1.4.12 Senior Commissioner’s Representatives Roles in Management of IRS Field and Headquarters Offices
1.4.13 TAS 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 (EPSS) 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
1.4.29 SB/SE Campus Exam/AUR, Exam Operations, Exam Managers' Guide
1.4.30 Monitoring Internal Control Planned Corrective Actions
1.4.31 IRS Quality Assurance Program
1.4.32 Internal Control Review Program
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
1.4.53 Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid
1.4.55 SBSE Campus Collection Support Managers’ Guide
1.4.60 Enterprise Risk Management (ERM) Program
1.4.61 Automated Collection System Guide for Managers and Systems Analysts
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 Section 1204/Regulation 801 Guidance for Taxpayer Advocate Service (TAS)
1.7 Research and Analysis for Tax Administration
1.7.1 Servicewide Research for Tax Administration
1.10 Office of the Commissioner Internal Revenue
1.10.1 IRS Correspondence Manual
1.10.3 Standards for Using Email
1.11 Internal Management Documents System
1.11.1 Internal Management Document (IMD) Program and Responsibilities
1.11.2 Internal Revenue Manual (IRM) Process
1.11.3 Servicewide Policy Statement Process
1.11.4 Servicewide Delegation Order Process
1.11.5 Publishing the Internal Revenue Manual (IRM)
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 and Approving 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
1.13.1 Statistical Reporting
1.13.2 Processing Management
1.13.3 Document Management
1.14 Facilities Management
1.14.2 Supply Purchasing Program
1.14.3 Furniture and Equipment Standards
1.14.4 Personal Property Management
1.14.5 Occupational Health and Safety Program
1.14.6 Real Property Management Program
1.14.7 Motor Vehicle Fleet Management Program
1.14.8 Identifying Space Efficient Buildings
1.14.9 IRS Parking Program
1.14.12 IRS Environmental Compliance Program
1.15 Records and Information Management
1.15.1 The Records and Information Management Program
1.15.2 Types of Records and Their Life Cycles
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
1.17 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 Published Products and Services
1.18 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
1.20.3 Handling Harassment Allegations
1.20.4 Prevention of Taxpayer Discrimination
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
1.25.4 Processing Circular 230 Disciplinary Cases
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 Custodial Systems and HQ Accounting Section in the National Headquarters Office
1.32 Servicewide Travel Policies and Procedures
1.32.1 IRS Local Travel Guide
1.32.4 Government Travel Card Program
1.32.5 International Travel Office Procedures
1.32.10 Reporting on Event-Related Spending
1.32.11 IRS City-to-City Travel Guide
1.32.12 IRS Relocation Travel Guide
1.32.13 Relocation Services Program
1.32.14 Gainsharing Travel Savings Program
1.32.15 Public Transportation Subsidy Program (PTSP)
1.32.20 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
1.34.4 Unpaid Assessments
1.35 Financial Accounting
1.35.3 Receipt and Acceptance Guidelines
1.35.4 Purchase Card Program
1.35.5 Advances, Prepaid Expenses and Other Assets
1.35.6 Property and Equipment Accounting
1.35.13 Administrative Waiver
1.35.14 IRS Annual Financial Statement Audit
1.35.15 Annual Close Guidelines
1.35.16 Managerial Cost Accounting
1.35.17 Estimating Trust Fund Costs
1.35.18 Imprest Funds
1.35.19 User Fees
1.35.24 Establishing IRS Commitments and Obligations
1.36 Administrative Accounting Financial Management Reports
1.36.4 Administrative (Non-tax) Debt Management
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
1.55.6 W&I Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process