Part 1 - Organization, Finance, and Management Strategic planning, budgeting, servicewide policies, delegations of authority and functional statements. Part 3 - Submission Processing Processing paper returns, electronic submissions, tax payments, and refunds. Part 4 - Examining Process Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities. Part 5 - Collecting Process Activities related to collecting delinquent taxes and securing delinquent tax returns. Part 6 - Human Resources Management Policies, guidelines, and procedures related to workforce issues such as training, hiring, personnel matters and labor relations. Part 7 - Rulings and Agreements Pre-filing agreements, private letter rulings, technical advice, determination letters, and compliance programs. Part 8 - Appeals Administrative appeals process involving taxpayers’ disputes with the IRS. Part 9 - Criminal Investigation Criminal violations of the Internal Revenue Code and related financial crimes. Part 10 - Security, Privacy and Assurance All security, safeguard, assurances and privacy information. Part 11 - Communications and Liaison Internal and external communications, governmental liaison and disclosure, legislative affairs, and public liaison activities. Part 13 - Taxpayer Advocate Service Processes and activities that assist taxpayers who encounter problems not resolved through normal IRS systemic and/or business processes. Part 20 - Penalty and Interest Assessment and abatement of penalties and interest. Part 21 - Customer Account Services Customer technical and account inquiries received via telephone, email, other written correspondence and walk-in service. Part 22 - Taxpayer Education and Assistance Processes and activities associated with customer outreach in the operating divisions. Part 25 - Special Topics Processes and procedures that apply to and are used by employees of more than one operating division or function.