- 1.1.18 Research, Analysis and Statistics Division
- 22.214.171.124 Research, Analysis and Statistics Division
Part 1. Organization, Finance, and Management
Chapter 1. Organization and Staffing
Section 18. Research, Analysis and Statistics Division
May 09, 2012
(1) This transmits revised IRM 1.1.18, Organization and Staffing, Research, Analysis and Statistics Division.
(1) This IRM section has been updated to include the new Data Management Office and minor editorial corrections.
(2) IRM 126.96.36.199.2, Data Management Office, was revised to reflect the creation of this new office and outline its role and major responsibilities.
(3) IRM 188.8.131.52.3, Office of Research was revised to reflect the inclusion of the National Research Program (NRP) in the Office of Research.
(4) IRM 184.108.40.206.6, Statistics of Income Division, was revised to reflect the transfer of technology-related projects to the newly created Data Management division and to reflect the deletion of the Statistical Computing branch.
Director, Research, Analysis and Statistics Division
The mission of Research, Analysis, and Statistics (RAS) Division is to anticipate and satisfy customer needs by providing leading research, analytical, and technology services.
The Director, RAS, reports to the Commissioner of Internal Revenue.
The RAS Office is headed by the RAS Director and RAS Deputy Director.
The Director and Deputy Director are responsible for oversight and coordination of the activities of the:
RAS Staff Office
Data Management Office
National Headquarters Office of Research
Office of Program Evaluation and Risk Analysis (OPERA)
Office of Servicewide Policy, Directives and Electronic Research (SPDER)
Statistics of Income (SOI) Division
To accomplish its mission, Research, Analysis, and Statistics Division provides strategic Servicewide research, analysis, studies, and support to internal and external stakeholders, including:
IRS Senior Management Team
Operating Division research and operational organizations
Other NHQ support units
External stakeholders, including Treasury, OMB, Congress and other tax administration agencies.
Serves as a member of the Commissioner's senior leadership team to ensure coordinated, responsive, and cost-effective services to the Senior Leadership Team and operating divisions in strategic planning and performance management.
Develops and maintains relationships with key internal and external stakeholders, to identify their research and analysis needs, evaluate quality of research and analysis services provided, and identify actions which may be required to continuously improve research processes, redeploy research resources, etc., to meet such needs.
Plans and directs the efficient, effective use of research and analysis staff resources, including identifying unit staff training and development needs; overseeing the design, conduct, and assessment of research staff training and development programs; and serving as a mentor and coach to staff.
Chairs the Servicewide Research Council (SRC).
The Deputy Director:
Supports the Director in the administration of the Research, Analysis, and Statistics Division;
Serves as the principal advisor to the Director on for issues relating to the operation and management of Research, Analysis, and Statistics;
Provides guidance on policy matters related to the IRS; and
Assists in the coordination of activities, projects, and programs in Research, Analysis, and Statistics.
Research, Analysis, and Statistics Division plans, directs, and oversees five major areas of activity:
Conducts strategic research and analysis and research not limited to a single operating division but critical to the Service, overall. This includes various types of research, econometric modeling, forecasting, compliance studies, analysis of proposed legislative initiatives, and strategic program evaluations;
Provides IRS-wide leadership in the design, development and maintenance of research and analysis databases and infrastructure;
Provides functional leadership, guidance and support to the IRS Research Community on research standards and practices, to ensure consistency, comparability and quality;
Coordinates the design, development and maintenance of IRS Internal Management Documents (IMD), processes and systems; and
Provides taxpayer data to the Treasury Department's Office of Tax Analysis (OTA) and other agencies through the Statistics of Income Division.
The RAS Staff Office supports the RAS organization to ensure effective functioning of all RAS offices in order to accomplish RAS' overall mission and objectives, and implement management and operational policies and procedures.
The RAS Staff Office reports to the RAS Deputy Director.
The mission of the Data Management Office is to design, develop, and deliver data to support tax research projects and statistical analyses. The Office provides data and tools to IRS Research community. Customers include IRS analysts, the Department of the Treasury, GAO, and Congress, including the Joint Committee on Taxation.
The Director, Data Management Office, reports to the Deputy Director, Research, Analysis, and Statistics Division and is responsible for planning, managing, directing and executing the full range of information systems and compliance studies.
The responsibilities of the Data Management Office include:
Managing systems that support IRS research activities, and systems owned and managed by Research, Analysis, and Statistics, and hosting certain systems or applications owned by other business units;
Defining and prioritizing technology needs to ensure effective and efficient data delivery to the IRS Research Community;
Developing and maintaining advances in data provision through the Compliance Data Warehouse and suite of imaging systems to ensure analytical improvements and efficiencies;
Implementing new or modernized IRS data systems for use by researchers;
Providing training and other guidance for IRS analysts who use RAS systems;
Identifying issues related to tax administration data, including delivery, analysis, and use of data, and develops solutions as appropriate;
Ensuring stringent compliance with existing security requirements, regulations regarding data access, and data quality standards throughout Research, Analysis, and Statistics; and
Promoting faster development and execution cycles for integrating data from third parties or external sources.
The mission of the Office of Research is to provide decision-makers with high quality data, analyses, research, and technology based business solutions they can use to plan, evaluate, and improve federal tax administration and to support the IRS Research Community in a manner that maximizes its effectiveness.
The Director, Office of Research reports to the Deputy Director, Research, Analysis, and Statistics Division and is responsible for planning, managing, directing, and executing the full range of programs and projects for the Office of Research.
The responsibilities of the Office of Research include conducting cross-functional, technically-challenging, Servicewide, strategic research and analysis projects that are often long-term. The Office employs a wide variety of economic, statistical, and operations research methods and advanced technologies. The Office also provides technical and conceptual expertise on joint projects with other research units in the IRS.
The Office develops research tools, techniques, methodologies, analyses, and models for tax administration use, including the following:
Providing measures of the degree of compliance for different types of taxes and taxpayers.
Developing, maintaining, and advising on methods for selecting taxpayers and issues for enforcement contact and for allocating IRS resources.
Developing new ways of identifying abusive tax avoidance transactions.
Providing measures of the compliance burdens imposed on taxpayers by the tax law and tax administration.
The Office of Research provides data and performs analyses in support of ongoing and future IRS activities, including the following:
Projections of workload volumes and enforcement revenues.
Developing, updating, and maintaining databases for internal use and for other IRS users and providing data for authorized users external to the IRS. These databases pertain to tax return information, certain operational programs, and to enforcement results.
The Office of Research includes the National Research Program (NRP) and all associated compliance studies. The mission of the NRP is to design and implement systems and studies that produce timely, reliable information about the filing of tax returns, the reporting of income, deductions, taxes and credits, and the payment of tax liabilities. The National Research Program responsibilities include:
Coordinating the design and implementation of systems and studies to collect taxpayer compliance data and other related data;
Developing and implementing communication strategies to ensure that objectives, status, and results of studies are communicated to all internal and external stakeholders;
Developing program monitoring mechanisms to promote effective and efficient implementation and delivery of studies and to identify and mitigate risks;
Providing regular briefings to the NRP Executive Steering Committee on the progress of studies to ensure high-level awareness of issues and to solicit decisions, when needed;
Coordinating the delivery of data from systems and studies to user organizations;
Developing user guides and other documentation to promote customer satisfaction with the data; and
Developing and implementing internal measures that balance customer satisfaction, employee satisfaction, and business results.
Logistical support is provided for various activities within the IRS Research Community, e.g. training, the Servicewide Research Council, and related conferences.
The mission of Office of Program Evaluation and Risk Analysis (OPERA) is to provide the IRS Senior Management with accurate and timely analysis of ongoing and proposed IRS programs and investments to support quality, data-driven strategic thinking and decision making across the organization.
The Director, OPERA reports to the Deputy Director, Research, Analysis, and Statistics Division and is responsible for supporting senior IRS management's efforts to develop effective Servicewide strategies to achieve the Service's mission, vision, goals, and values.
To accomplish the mission, the Director, OPERA:
Develops and implements internal OPERA measures that balance customer satisfaction, employee satisfaction, and business results.
Conducts enterprise-wide studies in support of the Commissioner's Office/Senior Leadership, Operating Divisions, Support Divisions, and Functional Divisions. These studies involve programs, activities, and/or operations, which could imperil the Service's achievement of its strategic goals. These studies are performed in collaboration with subject matter experts from the effected units.
Manages the enterprise-wide risk analysis efforts for the Service, including performing analysis of major investments.
Supports the Strategic Planning and Budget process by providing analytical support to the Commissioner's Office/Senior Leadership and Strategic Planning and Budgeting (SP&B) as necessary throughout the entire strategic planning cycle.
Program Analysis assesses the investment potential of existing and proposed programs aligned with the IRS mission and strategic goals, which is accomplished by:
Analyzing existing and proposed programs and activities;
Performing cost/benefit analyses;
Performing process mapping/process analysis; and
Providing customers with desired analyses and products.
Risk Analysis assesses risks to the accomplishment of strategic objectives as well as opportunities for mitigating and managing risks, which is accomplished by:
Assessing risk identification processes especially for enterprise risks;
Defining the issues, scope, and timeframe for reviews;
Ascertaining the effectiveness of solutions and ensuring that identified risks have been mitigated to acceptable levels;
Assessing processes for mitigating and managing risks;
Cultivating partnerships with Strategic Planning and Budgeting and Business Systems Modernization Executives;
Utilizing the risk management processes, models, and methodologies; and
Providing customers with desired analyses and products.
The mission of the Office of Servicewide Policy, Directives and Electronic Research (SPDER) is to design and deliver core research tools and services that advance the customer service, compliance, and enforcement priorities of the IRS. To accomplish this mission, SPDER manages corporate delivery of tax administration tools such as the Internal Revenue Manual (IRM), commercial research services and products, and the IRS Historical Library.
The Director, SPDER reports to the Deputy Director, Research, Analysis, and Statistics. The Director, SPDER is responsible for establishing and maintaining an IRS strategic direction to provide employees with core tax, legal, and internal directives tools.
As the owner of the IRS Internal Management Documents (IMD) program, the SPDER Office sets agency policy, requirements, and direction for the IMD process to:
ensure compliance with legal obligations for documenting policies, procedures, and organization; making operations transparent to the public; and creating an archive.
maintain the IRM as the central, official source for all authorities, policy, standard operating procedures, and directives on which employees can rely and through which taxpayers can be assured fair treatment.
To manage the IRS IMD program, the SPDER Office:
Reports annually to IRS Senior Leadership on the accomplishments, strategic direction, and risks to the IMD program;
Designs and maintains the structure of the IRM, to support major business "processes" using established standardized authoring procedures and software;
Provides guidance and assistance to managers and executives regarding Treasury directives, position titles, and official organizational charts;
Assists in developing appropriate delegations of authority to ensure accountability and get decision making as close to the customer as possible, and to ensure a consistent workflow;
Reviews all delegation orders and policy statements prior to signature by approving official;
Develops, promotes, and delivers IRM and IMD training for authors, coordinators, and managers with IMD responsibilities and works with the divisions and functions to include this training in their training plans;
Preserves and archives documentation relating to changes in organization, operating procedures, and policies in the IRS Historical Library;
Chairs the IMD Council; and
Maintains and delivers the web based, searchable, IRM Online
The SPDER Office sets agency policy and direction for maintaining the IRM as the official source for all authorities, policy, procedures, and directives by:
Designing an IRM that supports major business "processes" rather than functional programs using an established standardized authoring procedures and software for the IRM;
Reviewing all delegation orders and policy statements prior to signature by approving official;
Delivering a robust, searchable electronic IRM; and
Developing IRM and IMD training, and working with divisions and functions to include it in their training plans.
To manage the corporate delivery of standardized commercial paper and electronic research services, the SPDER office:
Maintains corporate oversight of electronic research services (such as tax, legal, and public records) and printed core reference materials;
Manages national contracts for comprehensive tax, legal, business, news, and asset locator electronic research services;
Manages bulk order contract for printed core reference materials (such as Internal Revenue Code, Income Tax Regulations, and Tax Handbooks);
Coordinates Servicewide business requirements for these national electronic research services;
Chairs the Electronic Research Oversight Council;
Facilitates the rollout and delivery of Servicewide electronic research services; and
Develops, promotes, and delivers electronic research training and works with divisions and functions to include it in their training plans
The mission of Statistics of Income (SOI) is to collect, analyze, and disseminate information on federal taxation for the Treasury Department’s Office of Tax Analysis, Congressional Committees, the Internal Revenue Service in its administration of the tax laws, other organizations engaged in economic and financial analysis, and for the general public.
To accomplish the mission, SOI provides statistical data to be used strictly in accordance with, and subject to, the limitations of the disclosure provisions of the Internal Revenue Code. The data are derived from Federal tax forms for economic and financial research, development of Federal tax policy, and revenue estimation, for internal and external stakeholders, including:
Office of Tax Analysis (OTA), Department of Treasury
U.S. Congressional Joint Committee on Taxation (JCT)
Bureau of Economic Analysis (BEA)
Other IRS Operating Divisions
Other tax administration agencies
The Director, Statistics of Income (SOI) reports to the Deputy Director, Research, Analysis, and Statistics Division and is responsible for planning, managing, directing, and executing the full range of programs and projects in three branches: Individual Statistics, Corporation Statistics, and Special Studies.
The Individual Statistics, the Corporation Statistics, and the Special Studies branches are subject-matter based and collectively produce statistical data on individual tax returns, business tax returns (including multi-national corporations and foreign-owned corporations), charities, foundations, trusts, and tax-exempt bonds, estates and gifts. Each subject-matter branch:
Produces publications of federal tax statistics.
Produces publications of the operation and effectiveness of the tax system.
Prepares special statistical studies on a reimbursable basis as requested.
Manages Fed/State exchange or inter-agency liaison activities accordingly.
Represents the Division at inter-agency councils and other professional organizations.
The Special Studies Branch, in addition to producing statistical data, is responsible for the public dissemination of Federal tax statistics. To this extent, the Special Studies Branch:
Manages production of the SOI Bulletin, the SOI paper series, and the IRS Data Book.
Manages the Tax Stats page and associated content, on http://www.irs.gov.