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Part 1. Organization, Finance and Management

Chapter 1. Organization and Staffing

Section 1. IRS Mission and Basic Organization

1.1.1  IRS Mission and Basic Organization

1.1.1.1  (03-01-2006)
The IRS Mission

  1. The mission of the IRS is to " Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. "

  2. This mission statement describes IRS' role and the public’s expectation about how IRS should perform that role.

    • In the United States, the Congress passes tax laws and requires taxpayers to comply.

    • The taxpayer’s role is to understand and meet his or her tax obligations.

    • The IRS' role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.

1.1.1.2  (03-01-2006)
Statutory Authority

  1. The IRS is organized to carry out the responsibilities of the secretary of the Treasury under IRC § 7801. The Secretary has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce these laws. The IRS was created based on this legislative grant. IRC § 7803 provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws.

1.1.1.3  (03-01-2006)
Structure of the IRS

  1. The IRS structure is organized around four operating divisions responsible for the major customer segments:

    • Wage & Investment (W&I) - Serves approximately 120 million taxpayers, including those who file jointly, with wage and investment income only.

    • Small Business/Self-Employed (SB/SE) - Serves the approximately 45 million small business/self-employed filers who are fully or partially self-employed individuals and small businesses.

    • Large & Mid-Size Business (LMSB) - Serves corporations with assets greater than $10 million.

    • Tax Exempt & Government Entities (TE/GE) - Serves three distinct taxpayer segments - Employee Plans, Exempt Organizations, and Government Entities.

  2. Among the other principal IRS offices are:

    1. Appeals - Resolves tax controversies without litigation on a basis that is fair and impartial to both the taxpayer and the Government.

    2. Taxpayer Advocate Service - Helps taxpayers resolve problems with the IRS and recommends systemic changes.

    3. Criminal Investigation (CI) - Investigates potential criminal violations and financial crimes in a manner that fosters confidence in the tax system.

    4. Communications & Liaison (C&L) - Provides IRS employees, legislative, executive, state, business, and professional stakeholders with a better understanding of the IRS mission and goals.

    5. Agency-Wide Shared Services (AWSS) - Provides complete, professional services in the areas of Real Estate and Facilities, Procurement, EEO & Diversity Field, Competitive Sourcing and Employee Support to all organizational entities within IRS.

    6. Chief Financial Office (CFO) - Manages a portfolio of corporate-wide activities including strategic planning, performance measurement, budget formulation, budget execution, accounting, financial management, and internal controls.

    7. Human Capital Office (HCO) - Provides human capital strategies and tools for recruiting, hiring, developing, and retaining a highly skilled and high performing workforce to support IRS mission accomplishments.

    8. Equal Employment Opportunity and Diversity (EEOD) - Provides strategic planning, management, direction, and execution of the full range of activities related to the EEO and Diversity function.

    9. Chief Information Office (CIO) - Manages Servicewide information resources and technology management and the Service’s long-range objectives and strategies for improving tax administration through modernizing tax administration systems.

    10. Mission Assurance and Security Services (MA&SS) - Assists all IRS Divisions and Functions in maintaining secure facilities, technology, and data.

    11. Research, Analysis and Statistics Division (RAS)- Provides strategic Servicewide research, analysis, studies, and support to internal and external stakeholders,

    12. Office of Professional Responsibility (OPR) - Administers the laws and regulations governing the practice of tax professionals before the Department of Treasury and Internal Revenue Service.

    13. Chief Counsel (Counsel) - Provides legal interpretation and represents the IRS with complete impartiality, so that taxpayers know the law is being applied with integrity and fairness. The Chief Counsel reports to the Commissioner of Internal Revenue on tax matters and reports to the Treasury General Counsel on other matters.

  3. For additional information, see IRS.gov, individual "functional statements " in the IRM 1.1 series, and the IRS Strategic Plan (FY 2005 - 2009), Publication 3744.

  4. Exhibit 1.1.1-1 contains a chart depicting the IRS as it is organized today. See Exhibit 1.1.1-1.

Exhibit 1.1.1-1  (03-01-2006)
IRS Organization Chart

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