Table of Contents

• 1.1   Organization and Staffing
  • 1.1.1   IRS Mission and Basic Organization
  • 1.1.2   IRS Organizational History
  • 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   Equal Employment Opportunity and Diversity
  • 1.1.11   Chief Communications and Liaison
  • 1.1.12   Chief Information Officer
  • 1.1.12   Chief Information Officer (Cont. 1)
  • 1.1.12   Chief Information Officer (Cont. 2)
  • 1.1.13   Wage and Investment
  • 1.1.13   Wage and Investment (Cont. 1)
  • 1.1.13   Wage and Investment (Cont. 2)
  • 1.1.13   Wage and Investment (Cont. 3)
  • 1.1.16   Small Business/Self Employed Division
  • 1.1.16   Small Business/Self Employed Division (Cont. 1)
  • 1.1.16   Small Business/Self Employed Division (Cont. 2)
  • 1.1.17   Agency-wide Shared Services
  • 1.1.17   Agency-wide Shared Services (Cont. 1)
  • 1.1.18   Research, Analysis and Statistics Division
  • 1.1.19   Criminal Investigation
  • 1.1.20   Office of Professional Responsibility (OPR)
  • 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
  • 1.1.25   Mission Assurance and Security Services
• 1.2   Servicewide Policies and Authorities
  • 1.2.1   Policies of the Internal Revenue Service
  • 1.2.2   Delegations of Authority
  • 1.2.4   Use of Pseudonyms by Internal Revenue Service Employees
  • 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
  • 1.2.40   Delegation of Authorities 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   Delegation of Authorities for the Examining Process
  • 1.2.44   Delegation of Authorities for the Collecting Process
  • 1.2.45   Delegation of Authorities 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   Delegation of Authorities 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   Delegation of Authorities for Special Topics Activities
  • 1.2.53   Delegation of Authorities for Chief Counsel Activities
  • 1.2.61   Division Delegation of Authorities for Wage & Investment
• 1.4   Resource Guide for Managers
  • 1.4.1   Management Roles and Responsibilities
  • 1.4.2   Monitoring and Improving Internal Accounting and Administrative Controls
  • 1.4.4   Useful Web Pages for Managers
  • 1.4.5   Corporate Tax Administration Tools
  • 1.4.6   Managers Security Handbook
  • 1.4.11   Field Assistance Guide for Managers
  • 1.4.11   Field Assistance Guide for Managers (Cont. 1)
  • 1.4.11   Field Assistance Guide for Managers (Cont. 2)
  • 1.4.16   Accounts Management Guide for Managers
  • 1.4.16   Accounts Management Guide for Managers (Cont. 1)
  • 1.4.17   Compliance Managers Guide
  • 1.4.18   e-help Desk Managers Guide
  • 1.4.18   e-help Desk Managers Guide (Cont. 1)
  • 1.4.19   Automated Underreporter Managers and Coordinators Handbook
  • 1.4.19   Automated Underreporter Managers and Coordinators Handbook (Cont. 1)
  • 1.4.19   Automated Underreporter Managers and Coordinators Handbook (Cont. 2)
  • 1.4.19   Automated Underreporter Managers and Coordinators Handbook (Cont. 3)
  • 1.4.20   Filing & Payment Compliance Managers Handbook
  • 1.4.20   Filing & Payment Compliance Managers Handbook (Cont. 1)
  • 1.4.21   Guide for ASPECT Phone Staff
  • 1.4.28   Appeals Managers Procedures
  • 1.4.40   SB/SE Compliance Field Examination Group Manager
  • 1.4.40   SB/SE Compliance Field Examination Group Manager (Cont. 1)
  • 1.4.40   SB/SE Compliance Field Examination Group Manager (Cont. 2)
  • 1.4.50   Collection Group Manager, Territory Manager and Area Director Operational Aid
  • 1.4.51   Insolvency
  • 1.4.51   Insolvency (Cont. 1)
  • 1.4.52   Offer in Compromise Manager's Resource Guide - Field Program
  • 1.4.54   Offer in Compromise Managers - Centralized Offer in Compromise Program
• 1.5   Managing Statistics in a Balanced Measurement System
  • 1.5.1   The IRS Balanced Measurement System: A New Approach to Measuring Organizational Performance Handbook
  • 1.5.2   Uses of Statistics
  • 1.5.3   Certification and Independent Review Processes
  • 1.5.4   Section 1204/Regulation 801 Guidance for Appeals
  • 1.5.5   Section 1204/Regulation 801 Guidance for Criminal Investigation (CI)
  • 1.5.8   Guidance for Taxpayer Advocate Service (TAS)
  • 1.5.9   Section 1204/Regulation 801 Guidance for Tax Exempt/Government Entities (TE/GE)
• 1.7   Research and Analysis for Tax Administration
  • 1.7.1   Servicewide Research Council
  • 1.7.2   Servicewide Research Data Standards
  • 1.7.3   Servicewide Research Electronic Library
  • 1.7.4   Role of Research in IRS
• 1.9   National Security Information
  • 1.9.1   Overview
  • 1.9.2   Classification Management
  • 1.9.3   Safeguarding National Security Information
  • 1.9.4   Security Violations—Loss or Compromise of Classified Information
• 1.10   Office of the Commissioner of Internal Revenue
  • 1.10.1   The IRS Correspondence Manual
  • 1.10.1   The IRS Correspondence Manual (Cont. 1)
  • 1.10.2   Reference Materials for Preparing Correspondence
  • 1.10.2   Reference Materials for Preparing Correspondence (Cont. 1)
  • 1.10.3   Standards for Using E-mail
• 1.11   Internal Management Documents System
  • 1.11.1   Internal Management Documents
  • 1.11.2   Internal Revenue Manual (IRM)
  • 1.11.3   Policy Statements
  • 1.11.4   Delegation Orders
  • 1.11.5   Publishing Internal Management Documents
  • 1.11.6   Researching the Internal Revenue Manual (IRM)
  • 1.11.7   Accounts Management Tax/Policy Analyst Guide
  • 1.11.8   Servicewide Electronic Research Program (SERP)
  • 1.11.13   Taxpayer Advocate Service (TAS) Internal Management Document Program
• 1.13   Statistics of Income Processing
  • 1.13.1   Statistical Reporting Overview
  • 1.13.2   Processing Management
  • 1.13.3   Document Management
  • 1.13.3   Document Management (Cont. 1)
  • 1.13.4   Form 1040 NAICS Coding
  • 1.13.6   Instructions for Processing the Taxpayer Usage Study
  • 1.13.7   Form 1120 Industry Coding
  • 1.13.8   Statistical Editing of Corporation Tax Returns
  • 1.13.8   Statistical Editing of Corporation Tax Returns (Cont. 1)
  • 1.13.9   Statistical Editing of Insurance Company Returns
• 1.14   Real Estate and Facilities Management
  • 1.14.1   Logistics Management
  • 1.14.2   Supply Purchasing Program
  • 1.14.3   Furniture and Equipment Standards
  • 1.14.4   Personal Property Management
  • 1.14.4   Personal Property Management (Cont. 1)
  • 1.14.5   Occupational Safety and Health Program
  • 1.14.6   Space Management
  • 1.14.7   Motor Vehicle Management
  • 1.14.8   Identifying Space Efficient Buildings
  • 1.14.12   IRS Environmental 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 Cycle
  • 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
  • 1.15.8   Records Control Schedule for Administrative and Organizational Records
  • 1.15.9   Records Control Schedule for the Taxpayer Advocate Service
  • 1.15.10   Records Control Schedule for Appeals
  • 1.15.11   Records Control Schedule for Enrollment and Practice
  • 1.15.12   Records Control Schedule for Personnel Security and Investigations
  • 1.15.13   Records Control Schedule for the Chief Counsel
  • 1.15.14   Records Control Schedule for Internal Revenue Service for Associate Chief Counsel Offices
  • 1.15.15   Records Control Schedule for Regional/District Counsel
  • 1.15.16   Records Control Schedule for the Chief Financial Officer
  • 1.15.17   Records Control Schedule for Information Technology
  • 1.15.18   Records Control Schedule for Enterprise Computing Center - Detroit
  • 1.15.19   Records Control Schedule for Martinsburg Computing Center
  • 1.15.20   Records Control Schedule for Administration/Organization Support Operational Records
  • 1.15.21   Records Control Schedule for Strategic Planning
  • 1.15.22   Records Control Schedule for Tax Administration – Compliance
  • 1.15.23   Records Control Schedule for Tax Administration – Examination
  • 1.15.24   Records Control Schedule for Tax Exempt and Government Entities
  • 1.15.25   Records Control Schedule for Statistics Division
  • 1.15.26   Records Control Schedule for Tax Administration - International
  • 1.15.27   Records Control Schedule for Compliance Research
  • 1.15.28   Records Control Schedule for Collection
  • 1.15.29   Records Control Schedule for Submissions Processing Campus Records
  • 1.15.30   Records Control Schedule for Criminal Investigation
  • 1.15.31   Records Control Schedules For Customer Service
  • 1.15.32   Records Control Schedule for Electronic Tax Administration
  • 1.15.33   Records Control Schedule for Legislative Affairs
  • 1.15.34   Records Control Schedule for Communications
  • 1.15.35   Records Control Schedule for Tax Administration Systems (Electronic)
  • 1.15.36   Records Control Schedule for Permanent Records
  • 1.15.37   Records Control Schedule for the Economic Stabilization
  • 1.15.38   General Records Schedules (GRS) 1 — Civilian Personnel Records
  • 1.15.39   General Records Schedule (GRS) 2 — Payrolling & Pay Administration
  • 1.15.40   General Records Schedule (GRS)–3 Procurement, Supply, and Grant Records
  • 1.15.41   General Records Schedule (GRS) 4 for Property Disposal Records
  • 1.15.42   General Records Schedule (GRS) 5-Budget Preparation, Presentation & Apportionment
  • 1.15.43   General Records Schedule (GRS) 6—Accountable Officers' Accounts
  • 1.15.44   General Records Schedule (GRS) 7—Expenditure Accounting Records
  • 1.15.45   General Records Schedule (GRS) 8 — Stores, Plant & Cost Accounting Records
  • 1.15.46   General Records Schedule (GRS) 9 — Travel and Transportation Records
  • 1.15.47   General Records Schedule (GRS) 10—Motor Vehicle and Aircraft Maintenance and Operations Records
  • 1.15.48   General Records Schedule (GRS) 11—Space and Maintenance Records
  • 1.15.49   Communication Records
  • 1.15.50   General Record Schedule 13 for Printing, Binding, Duplication and Distribution Records
  • 1.15.51   General Records Schedule (GRS) 14 - Informational Services Records
  • 1.15.52   GRS 15—Housing Records
  • 1.15.53   GRS 16 - Administrative Management Records
  • 1.15.54   GRS 17— Cartographic/Remote Sensing Imagery, and Related Records
  • 1.15.55   GRS 18—Security & Protective Services Records
  • 1.15.56   General Records Schedules for Information Technology Operations and Management Records.
  • 1.15.57   GRS 20 — Electronic Records
  • 1.15.58   GRS 21—Audiovisual Records
  • 1.15.59   GRS 22 — Inspector General Records
  • 1.15.60   GRS 23 — Records Common to Most Offices
  • 1.15.61   General Records Schedules Forms Listing
  • 1.15.62   General Records for Ethics Program Records GRS 25
  • 1.15.63   General Records Schedule (GRS) 26 — Temporary Commissions, Boards, Councils and Committees
  • 1.15.64   General Records Schedule (GRS) 27 — Records of the Chief Information Officer
• 1.16   Physical Security Program
  • 1.16.1   Physical Security
  • 1.16.2   Functional and Compliance Reviews
  • 1.16.3   Safeguard Reviews
  • 1.16.4   Overview of ID Media
  • 1.16.5   Identification Card
  • 1.16.6   Pocket Commissions
  • 1.16.7   Enforcement Shields
  • 1.16.8   Emergency Planning and Incident Reporting
  • 1.16.9   Occupant Emergency Plan
  • 1.16.10   Business Resumption
  • 1.16.11   Basic Security Concepts
  • 1.16.12   Facility and Property Protection
  • 1.16.13   Information Protection
  • 1.16.14   Methods of Providing Protection
  • 1.16.15   Minimum Protection Standards (MPS)
• 1.17   Publishing
  • 1.17.1   Organizational Description, Authority, Role, and Responsibilities
  • 1.17.2   Publishing Management
  • 1.17.2   Publishing Management (Cont. 1)
  • 1.17.3   Tax Products Program
  • 1.17.4   Production Sources and Special Programs
• 1.18   Distribution
  • 1.18.1   Mission of 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
• 1.22   Mail and Transportation Management
  • 1.22.1   General Information
  • 1.22.2   Classes of Mail and United States Postal Service (USPS) Special Services
  • 1.22.3   General Mail Operations
  • 1.22.4   Postage Accountability and Reporting Requirements
  • 1.22.5   Field Office Mail Operations
  • 1.22.6   Transportation Management.
  • 1.22.7   Household Goods
• 1.25   Practice Before the IRS
  • 1.25.1   Rules Governing Practice Before the IRS
• 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 Office (RSO) in the National Headquarters Office
  • 1.31.7   Operating Procedures for the Revenue Systems Office (RSO) in the National Headquarters Office (Cont. 1)
  • 1.31.7   Operating Procedures for the Revenue Systems Office (RSO) in the National Headquarters Office (Cont. 2)
• 1.32   Servicewide Financial Policies and Procedures
  • 1.32.1   Official IRS Travel Guide
  • 1.32.1   Official IRS Travel Guide (Cont. 1)
  • 1.32.4   Travel Card Program Handbook
  • 1.32.4   Travel Card Program Handbook (Cont. 1)
  • 1.32.6   Purchase Card Program Handbook
  • 1.32.15   Public Transportation Subsidy Program (PTSP)
  • 1.32.19   User Fees
  • 1.32.19   User Fees (Cont. 1)
• 1.33   Strategic Planning, Budgeting and Performance Management Process
  • 1.33.4   Financial Operating Guidelines
  • 1.33.4   Financial Operating Guidelines (Cont. 1)
• 1.35   Administrative Accounting
  • 1.35.5   Advances, Prepaid Expenses and Other Assets
  • 1.35.6   Property and Equipment Accounting
• 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
  • 1.55.5   Employee Suggestion Program
  • 1.55.6   Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process