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 Agency-Wide Shared Services
• 1.1.18 Research, Analysis 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 and Mid-Size Business 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
• 1.1.32 Office of the Chief Procurement Officer

1.2 Servicewide Policies and Authorities

• 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
• 1.2.24 Policy Statements for Special Topics
• 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 Delegations of Authority for the Collecting Process
• 1.2.45 Delegations of Authority 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 Delegations of Authority 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 Delegations of Authority 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 Delegations of Authority for Wage and Investment
• 1.2.62 Division/Function Delegation of Authorities for Information Technology (IT)
• 1.2.64 Functional Delegations of Authority for Agency-Wide Shared Services
• 1.2.65 Small Business/Self-Employed 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 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
• 1.4.7 TE/GE Knowledge Network (K-Net) Administration
• 1.4.9 Resource Guide for Management Officials - Criminal Investigation
• 1.4.10 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
• 1.4.16 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
• 1.4.40 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
• 1.4.55 SBSE Campus Collection Support Managers’ 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 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 Policy Statements
• 1.11.4 Delegation Orders
• 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
• 1.13.7 Form 1120 Industry Coding
• 1.13.8 Statistical Editing of Corporation Tax Returns

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 Management
• 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

1.22 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 Revenue Systems and Analysis Section in the National Headquarters Office

1.32 Servicewide Travel Policies and Procedures

• 1.32.1 Official IRS Local Travel Guide
• 1.32.4 Travel Card Program
• 1.32.5 International Travel Office Procedures
• 1.32.10 Approval Process for Event-Related Spending
• 1.32.11 Official 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

• 1.34.1 Definitions and Acronyms
• 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
• 1.35.7 Debt Collection
• 1.35.9 Integrated Financial System Payroll
• 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
• 1.35.23 Integrated Financial System Security
• 1.35.24 Establishing IRS Commitments and Obligations

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
• 1.55.6 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