1.22.6 Transportation Management

Manual Transmittal

October 27, 2021


(1) This transmits revised IRM 1.22.6, Mail and Transportation Management, Transportation Management.

(2) This section discusses the overall management of the transportation program for the IRS.

Material Changes

(1), Frequently used Terms and Acronyms, Terms: updated Acronyms

(2), Related Resources, changed the title of IRS Document 11933 from “IRS Bill of Lading (IRBL) User Guide” to “Transportation Management System (TMS) User Guide” and updated the link; changed the title of IRS Publication 4065 from “IRS Tender of Service (IRSTOS) General Freight Traffic Program” to “IRSTOS - Internal Revenue Service Tender of Service” and updated the link.

(3), Annual Transportation Review,(1) revised the transportation cost areas that are reviewed; and (2), (3), and (4) added reference to the Annual TM report and when it should be submitted to PTP, DRB and CARE.

(4), Issuance and Accountability of Internal Revenue Service Bills of Lading (IRBLs) and Government Bills of Lading (GBLs), replaced the method to obtain authorization from Online 5081 (OL5081) to Business Entitlement Access Request System (BEARS).

(5), Prevention of Loss and Damage, section has been removed. The GSA handbook referenced is no longer available and there is no replacement. Previous section, Tracing Lost Shipment or Verifying Delivery, was renumbered to

(6) Editorial changes have been made throughout the IRM.

Effect on Other Documents

IRM 1.22.6, Transportation Management dated January 14, 2021 is superseded.


IRS Employees

Effective Date


Maria Cheeks
Acting Director, Distribution
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: This section discusses the IRS transportation management program.

  2. Audience: The audience is IRS employees who make transportation management decisions on IRS shipments.

  3. Policy Owner: Distribution Requirements resides within the office of Wage and Investment(W&I)/Customer Assistance Relationships and Education (CARE)/Media and Publications (M&P)/Distribution (D).

  4. Program Owner: Distribution Requirements Branch (DRB) is the program office responsible for overseeing and providing guidelines for Transportation Management.

  5. Primary Stakeholders:

    • IRS Business Units

    • Freight Carriers

    • Pre-payment Auditor

    • Beckley Finance

    • Postal and Transportation Policy

  6. Program Goals: To describes the guidelines and procedures to be used for shipments required in managing IRS programs.


  1. The IRS Transportation Management Program provides guidelines and procedures for shipments required in managing IRS programs.

  2. The Transportation Management Program is a tool to fulfill the mission of the IRS. Successfully managing the movement of IRS shipments through the transportation system requires an understanding of logistics management concepts and procedures.

  3. The IRS regularly ships items using several modes of transportation, including:

    1. Tax forms, internal use forms, media and other printed matter

    2. Household goods and personal effects of relocating employees

    3. Electronics

    4. Furniture

    5. Office supplies

    6. Equipment

    7. Files and records

    8. Urgent letters

  4. When shipping expenses exceed the product cost, the most economical shipping method will be used.


  1. 48 CFR 47.102 Federal Acquisition Regulations System; Transportation Insurance

Roles and Responsibilities

  1. The Postal and Transport Policy (PTP) section responsible for:

    1. Negotiating rates and providing carrier service options to all IRS business units

    2. Monitoring and controlling Forms 12741, Internal Revenue Service Bill of Lading (IRBL) and 13135, Internal Revenue Service Bill of Lading-Privately Owned Personal Property

    3. Reviewing carrier or vendor invoices

    4. Reviewing SF 1113, Public Voucher for Transportation Charges, and forwards it Government Payables and Funds Management (GPFM) for payment

    5. Acting in an advisory capacity to all business units

    6. Issuing IRBLs to provide transportation services to M&P and business units Servicewide

    7. Assuring adequate funding is properly approved

  2. All business units will request transportation advice from PTP section or FMSS when assistance is required.

Program Management Review

  1. PTP and other IRS locations create the Internal Revenue Bill of Lading (IRBL) to authorize carriers to pickup and deliver freight shipments.

  2. The Pre-Payment Auditor receives the invoices from the moving companies and reviews the invoices for accuracy and appropriateness of rates.

  3. PTP Program Manager signs the invoices and sends to Government Payables and Funds Management (GPFM).

  4. GPFM will review the signed invoices and make payments.

  5. PTP program manager tracks the expenditures and the budget.

Program Controls

  1. PTP program manager approves users for the Transportation Management Program (TMS) used for creating Internal Revenue Bills of Lading (IRBLs).

  2. PTP program manager initiates the PPS requisition for the prepayment audit contractor and ensures the timely execution of the contract.

  3. PTP program manager reviews and certifies all invoices for payment.

Frequently Used Terms and Acronyms

  1. The following charts contain defined terms used throughout this IRM and acronyms:


    Term Definition
    Internal Revenue Service Tender of Service (IRSTOS) Provides the terms for freight carriers to submit their freight costs.
    Traffic Management System (TMS) TMS is the program to create IRBLs, maintain the freight carrier information and rates, and maintain addresses.
    Internal Revenue Bill of Lading (IRBL) Authorizes the Carrier to coordinate and transport the shipments.


    Acronym Definition
    BEARS Business Entitlement Access Request System
    CARE Customer Assistance, Relationships and Education
    CBL Commercial Bill of Lading
    CONUS Contiguous United States
    CFR Code of Federal Regulations
    D Distribution
    DRB Distribution Requirements Branch
    ERC Employee Resource Center
    FMSS Facilities Management and Security Services
    FOB Free on-Board
    GBL Government Bill of Lading
    GPFM Government Payables and Funds Management
    GPO Government Printing Office
    HHG Household Goods
    IRBL Internal Revenue Bill of Lading
    IRSTOS Internal Revenue Service Tender of Service
    IT Information Technology
    LTL Less-than-Truckload
    M&P Media and Publications
    PPS Procurement for Public Sector
    PTP Postal and Transport Policy
    SPC Small Package Carrier
    TFDPS Tax Forms Distribution Programs Section
    TMS Transportation Management System
    TPOC Territory Point of Contact
    TSP Transportation Service Provider
    TL Truckload
    W&I Wage and Investment

Related Resources

  1. Related resources include:

    • Government Freight Handbook; available at: https://www.gsa.gov/cdnstatic/FreightHandbook2012.pdf

    • IRS Document 11933, Transportation Management System (TMS) User Guide; available at:http://publish.no.irs.gov/cat12.cgi?request=CAT2&Itemtyp=D&itemb=11933&items=*

    • IRS Publication 4065, IRSTOS - Internal Revenue Service Tender of Service; available at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=P&itemb=4065&items=*

    • 41 CFR 102-117(I), Transportation Service Provider (TSP) Performance

Quality Control

  1. The PTP section provides a quality control program to monitor carrier performance, retains the high quality service providers with the best value and removes carriers with low quality service or excess cost.

  2. 41 CFR 102-117(I) allows IRS to place carriers in a temporary non-use status when evidence of deficiencies exist, such as:

    1. Late pickups or deliveries, or inconsistent transit times

    2. Freight bills with loss, damage, or other discrepancies

    3. Frequent overcharges or incomplete invoices

  3. If the PTP section determines a carrier disciplinary action is necessary, IRS offices are notified.

Annual Transportation Review

  1. The PTP section annually reviews the transportation management program in these areas:

    • Current Fiscal Year (FY) budget

    • Internal Revenue Bills of Lading (IRBLs)

    • Claims

    • Tenders of Solicitation

    • Budget for upcoming FY

    • Program improvements

  2. An Annual TM report providing the information on the above areas is provided to Chief, PTP no later than October 30th for the preceding fiscal year.

  3. The Annual TM report is provided to Chief, DRB no later than November 30th for the preceding fiscal year.

  4. CARE will receive the Annual TM report no later than December 31st for the preceding fiscal year.

IRS Bills of Lading

  1. The IRS (PTP, FMSS, Information Technology (IT) or GPFM) initiates freight or Household Goods (HHG) transportation by issuing the Internal Revenue Service Bill of Lading (IRBL). The IRBL is a contract which specifies the terms and conditions of carriage, the IRS rate authority and any special services.

  2. The IRBL shows the description of the shipment and lists origin(s) and destination(s).

  3. The IRS uses the IRBL for moving HHG and freight shipments, generally over 750 pounds. Smaller shipments are handled by a Small Package Carrier (SPC) or the United States Postal Service (USPS) who do not accept the IRBL.

  4. For IRS shipping, the IRBL has replaced the Government Bill of Lading (GBL).

Types of IRBLs

  1. There are two types of IRBLs:

    1. Form 12741, Internal Revenue Service Bill of Lading, used for freight shipments and issued by authorized IRS users primarily in PTP, FMSS and IT.

    2. Form 13135, Internal Revenue Bill of Lading-Privately Owned Personal Property, used for shipments of HHG and personal effects of relocating employees. This IRBL is issued by the GPFM, Administrative Accounting Branch, Travel Management Section .

  2. The purpose of the IRBL is to initiate and control individual freight or HHG shipments and to facilitate payment to the carrier.

  3. The IRBL is only used for transportation of property when charges are to be paid by the IRS direct to the carrier.

  4. An IRBL can be issued after the transportation services are completed:

    1. To replace or convert a Commercial Bill of Lading (CBL)

    2. To authorize payment for accessorial services billed separately

  5. A duplicate IRBL may be issued if the original is lost or destroyed but not for separate shipments.

  6. Any IRS office requesting an IRBL for a freight shipment must complete Form 14680, Freight Services Request, and submit by e-mail to wi.mp.traffic.management@irs.gov.

Converting a Commercial Bill of Lading (CBL) to an Internal Revenue Service Bill of Lading (IRBL)

  1. When unable to create an IRBL, IRS offices are authorized to substitute a CBL to originate a shipment when:

    1. The IRS Transportation Management System (TMS) is not accessible

    2. No authorized TMS user is on duty

    3. A PTP section employee is unavailable for assistance

    4. Emergency circumstances exist

  2. When using this option, the carrier must be told no IRBL is available for the driver. The carrier can offer to prepare a CBL.

  3. If the carrier does not offer to provide a CBL, the IRS shipping office can access the carrier web site and prepare the CBL online. A generic CBL can be downloaded from the web, or a blank CBL can be obtained from the carrier driver for manual preparation.

  4. For the carrier to receive payment for the CBL(s), the IRS shipping office must issue an IRBL to the carrier converting the CBL to an IRBL.

Altering or Correcting Bills of Lading

  1. Form 13134, IRS US Government Bill of Lading Correction Notice, is required when making changes after an IRBL is issued to the carrier. The preparer of Form 13134 must ensure funds are available to cover any additional costs. A copy of the completed form is maintained by the preparer, sent to the IRBL issuing office and the GPFM.

Issuance and Accountability of Internal Revenue Service Bills of Lading (IRBLs) and Government Bills of Lading (GBLs)

  1. An IRBL can only be issued by an authorized user on the TMS. To obtain authorization, employees must submit a request using the Business Entitlement Access Request System (BEARS). Once approved, employees will receive a user identification and password from a PTP section employee.

  2. The paper GBL is replaced by the IRBL for IRS shipping. Any paper GBLs still on hand should be shredded. For accountability purposes the numbers of the GBLs being destroyed must be listed and retained in the file with a copy scanned and securely emailed to: wi.mp.traffic.management@irs.gov.


  1. Freight shipments funded by Distribution must be shipped on an IRBL, showing the authorized appropriation codes.

  2. Freight shipments funded by other business units must show the Procurement for Public Sector (PPS) number and corresponding appropriation codes on the IRBL.

  3. Business units must request funding in PPS to generate the appropriation codes.

Accounting and Payment for Transportation

  1. M&P/Distribution, in conjunction with GPFM is responsible for the proper commitment and obligation of funds for payment of transportation charges.

  2. M&P is responsible for payment of the transportation charges on freight shipments made using an IRS SPC account (typically under 750 pounds per destination) or with an IRBL when the following conditions apply:

    1. From printers on Free on Board (FOB) Origin, FOB Contractor City and Government Printing Office (GPO) contracts to destinations designated by the IRS

    2. Between the IRS offices on printed product transfers directed by M&P

    3. From the IRS offices on SPC or truck shipments of administrative files, tax records or Grand Jury records requiring secure transportation to an IRS storage facility or Federal Records Center; shipment must be palletized and shrink wrapped, and ready for pickup.

    4. Any shipment authorized by the PTP section

  3. Requesting office/Business office is responsible for payment of transportation charges on freight shipments under the Home as POD (HaP) and the IRS Telework programs.

  4. Carriers will submit all public vouchers to the designated prepayment audit contractor as shown on the IRBL. After verification of charges by the contractor, the vouchers will be forwarded to the PTP section, certified for payment by the PTP section and forwarded to GPFM for payment in compliance with the Prompt Payment Act.

Modes of Transportation

  1. The IRS uses three primary modes of transportation, SPC (express and ground), motor freight (truckload (TL) and less-than-truckload (LTL)) and air freight.

  2. The mode of transportation is determined by the lowest cost for the customer’s requirements.

Pricing and Routing

  1. Two important steps in traffic management is negotiation of pricing and routing.

    1. Pricing is the cost of transportation services expressed by a rate, based on units of weight or distance. The PTP section negotiates rates with various carriers to satisfy the transportation needs of the entire IRS.

    2. Routing is choosing the best mode of transportation and selecting the best value carrier within that mode.

  2. The PTP section is responsible for:

    1. Servicewide routing, pricing and procedures for IRS shipments

    2. Ensuring all personnel authorized to access the SPC system or TMS are provided information on all shipments.

    3. Resolving all routing and pricing issues involving IRS shipments

  3. The PTP section is directly involved in negotiations for SPC pricing and other service terms; the Department of Defense (DoD) administers the negotiated pricing and service options.

  4. Motor (truck) Freight rates, Air Freight rates and terms of service are negotiated directly with carriers and administered by the IRS. Rates, rules and service options are governed by Publication 4065, IRSTOS - Internal Revenue Service Tender of Service. The publication is available at:http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=P&itemb=4065&items=*.

  5. The PTP Section solicits individual carrier bids during the annual "open window" in August. Bid prices are entered into the TMS to facilitate carrier selection and cost estimates for creating IRBLs. These carriers must be used on IRS freight shipments when feasible.

Modes of Transportation and Services

  1. Motor Freight - Shipment weight is the primary criteria used to determine which mode of Motor Freight to use. On a per pound basis, the truckload mode is the least expensive, less-than-truckload is more costly and SPC is the highest priced per pound. Transit time by Motor Freight is slower than by Air Freight. The weight ranges and corresponding modes are shown in the below table.

    Mode Weight Ranges
    Truckload or TL Approximately 10,000 - 44,000 pounds or the weight (pricing point) at which it is more cost-effective to use TL pricing. This pricing point is identified as a weight break, and results in IRS paying a lower price per unit on a higher total weight for a net savings.
    Less-than-Truckload or LTL Over 750 pounds up to the TL weight break
    SPC (ground service) Up to 750 pounds per shipment or the weight break at which it is more cost-effective to use LTL pricing

  2. Air Freight - Expedited transit time and shipment weight is the main criteria used to determine the use of Air Freight modes. In their rate tenders, air carriers specify 150 pounds as the minimum billed weight for IRS Air Freight shipments. To be cost-effective the PTP section requires at least 500 pounds be shipped at one time to a single consignee before selecting Air Freight. When expedited service is needed, lesser weights will be sent via SPC air services. Air Freight is often used when shipping to Alaska, Guam, Hawaii, Puerto Rico and U.S. Virgin Islands (St. Croix and St. Thomas), but can be used within CONUS (48 states) when conditions warrant. Air Freight is much less economical than Motor Freight. Next Day is the most expensive, Second Day is less costly and 3-5 Day Deferred is the lowest priced. Modes and service options are shown in the below table.

    Service Definition
    Next Day Service Delivery on the next business day
    Second Day Service Second business day delivery
    3-5 Day Deferred Delivery in 3-5 business days


    Unless a work stoppage is identified by the recipient, 3-5 Day Deferred is the preferred option.

  3. Form 9814, Request for Mail/Shipping Services, must be completed for all air freight shipments over 13 ounces and less than 750 pounds. The form is available at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=22023

Freight Shipments

  1. When shipping one piece weighing more than 150 pounds or a consolidated shipment with a combined weight over 750 pounds to one customer, shipping should be coordinated through the Employee Resource Center (ERC). ERC personnel can contact the PTP section for assistance.

  2. Freight shipments are a direct expense. Before shipping, a funded PPS request is required, unless the shipment is covered under IRM, Accounting and Payment for Transportation, and funding is authorized by M&P.

Inside Delivery/Pickup Service

  1. Inside delivery/pickup is an additional service performed by freight carriers beyond the standard loading or unloading of the vehicle. Inside delivery/pickup costs extra but will only be done upon request when the carrier's operating conditions permit. When requested on the IRBL or authorized at the time of delivery/pickup, the carrier can move shipments from or to positions beyond the normal loading or unloading area.

  2. Because of the nature of freight carrier service and the independent control drivers have over their vehicles, problems emerge regarding inside delivery. Drivers may provide only a minimum level of service, sometimes less than their agreement with what IRS requires. Unfortunately, there is no guarantee the actual service performed will be the service expected.

  3. Before inside delivery/pickup is arranged, determine which offices require these services. Use the following criteria to determine inside delivery:

    1. If an office lacks administrative personnel to perform internal movement of shipments from or to the point immediately adjacent to the location of the vehicle.

    2. If the loading or unloading facilities are not adequate for delivery/pickup without this service.

  4. When inside delivery/pickup is requested and the driver delivering the shipment is unable to perform the service, follow these procedures:

    1. When the IRBL does not authorize inside delivery/pickup and the driver asks for payment, do not pay the driver. The receiver/shipper may authorize the service to be billed to the IRS by signing the driver's documents. If that fails, call the PTP Section at 469-801-0746 while the driver is there. The PTP employee will authorize payment of the inside/pickup charges.

    2. When the IRBL authorizes the service, call the driver's supervisor to determine why inside delivery/pickup service is being withheld. As a last resort, call the PTP section at the number listed above.

  5. Any problems or instances of carrier non-performance are to be documented by the delivery location and forwarded to the PTP section.

  6. The PTP section is responsible for ensuring IRBLs for shipments are appropriately annotated. The PTP section will maintain and update a listing of the IRS offices requiring inside delivery.

  7. The Tax Forms Distribution Programs Section (TFDPS) is responsible for surveying offices requiring inside delivery and including information on the Internal Management Documents Distribution System address file. Those addresses become available to the PTP section through the TMS for creating IRBLs.

Motor and Air Freight Carrier - Inside Delivery/Pickup

  1. The delivery/pickup and unloading/loading of a shipment by the carrier includes the placing of a vehicle at the delivery/pickup site designated by the consignee/consignor.

  2. The driver will unload/load at the delivery/pickup site immediately adjacent to the delivery/pickup vehicle to/from a loading dock within 25 feet of the motor carrier's tailgate or to/from a door or the area inside the door (within 10 feet of the door).

  3. Unloading/loading includes the counting and removing of the freight from the position in which it is transported in or on the carrier's vehicle. The carrier is required to furnish only one person per vehicle. If additional carrier help is required, it must be pre-arranged before delivery/pickup is attempted. Additional charges will be assessed for this service.

  4. When receiving/sending a shipment, the IRS is responsible for the following:

    1. Unpacking/packing, dismantling or inspecting, sorting or segregating freight

    2. Furnishing equipment for palletized or containerized shipments

    3. Moving the freight to/from the loading dock or receiving/shipping area


      IRS failure or unwillingness to provide these services often results in added costs because the carrier is authorized to bill extra fees to cover added services.

  5. Restrictions on any carrier's ability to provide inside delivery/pickup service is usually due to the IRS building security and limited access restrictions. The mailroom is normally the delivery site for IRS locations.

Loss and Damage - Shipment Discrepancies and Claims

  1. The consignee will inspect incoming shipments to determine whether any items shown on the shipping document are missing or damaged.

  2. Any visible damages, shortages or overages during the unloading of the shipment will be annotated by the consignee on the carrier’s delivery receipt and the copy of the IRBL.


    It is critical for a successful claim to discover and note loss or damage at the point of delivery. Both the consignee and the carrier's driver must sign to acknowledge the notations. Discrepancies that appear to exceed $50 should be reported to the PTP section to file a claim for the IRS.

  3. When a loss, damage or discrepancy is discovered after the delivery and the receipt of the shipment, the consignee is to promptly notify the nearest office of the delivering carrier and request an inspection be performed. This is classified as "concealed loss or damage." It is difficult to get full recovery in these cases.

  4. The consignee is to make every effort to resolve overages or shortages within 10 working days after the detection by immediately notifying the delivering carrier.

  5. When accessorial or special services, such as inside delivery, are authorized but have not been provided, the consignee must promptly notify the Territory Point of Contact or the PTP section so payment for the added charges is not approved.

Supporting Documents

  1. The carrier will provide forms for filing of loss or damage claims, full disclosure is required detailing the extent of damage and criteria for the amount claimed. Include all supporting documents, a copy of the IRBL, delivery receipt, proof of value, carrier's inspection report and copies of correspondence with the carrier concerning the loss or damage.

Tracing Lost Shipment or Verifying Delivery

  1. The carrier can trace a freight shipment when a reasonable time has been allowed for the shipment to reach its destination or to estimate the arrival date. For tracing both Motor and Air Freight shipments, the following information needs to be gathered before calling the carrier or initiating an online trace:

    • Pro number (freight bill) or air bill number

    • Pickup date and location

    • Number of pieces and weight

    • IRBL number

    • Services requested (e.g., Next Day, Guaranteed Delivery, etc.,)

  2. To trace SPC shipments you must have the carrier tracking number. This will enable you to trace the shipment online. Additional information at point of origin can be helpful such as:

    • Six-digit shipper or account number

    • Pickup date and address

    • Number of packages and the weight of each package

    • Consignee's address

    • Type of service

  3. All responses to a trace are to be printed or confirmed by email.

Processing for Payment

  1. The IRS may not reduce carrier's freight invoice amount because of loss and/or damage. Each proper invoice amount will be paid in full, and a formal claim will be filed with the carrier for the amount of the loss or damage. If the carrier does not make an adequate response within 90 days, this amount can be deducted from a subsequent invoice.

  2. The PTP section will not file a claim against a carrier for any loss or damage of less than $50. Amounts below this amount will be absorbed by the Government.


  1. Additional insurance coverage should not be purchased for IRS shipments. 48 CFR 47.102 states the Government retains the risk of loss and damage to its property that is not the legal liability of commercial carriers and does not buy insurance for its property in the possession of commercial carriers. This means the IRS is self-insured. Depending on the mode of transportation used, some insurance is provided as part of the transportation contract. For more information contact the PTP section.