The four Operating Divisions within the IRS serve the various taxpayer segments of the public including small businesses, large and small corporations as well as tax-exempt organizations and government entities. On their own, the Operating Divisions issue only a limited number of information products to the public as stand-alone products. These products include reports to Congress, publications, customer outreach documents, media releases, and presentations made to professional and practitioner organizations concerning tax law and Service initiatives. 

Information shared with the public:

• Tax Forms and Publications enable taxpayers to understand and meet reporting requirements set forth in the Internal Revenue Code and related Treasury regulations.
• Public Guidance includes formal guidance, often published in the Internal Revenue Bulletin, as to the correct interpretation and application of tax law. It includes regulations, revenue procedures, announcements, and notices.
• Operational Guidance and Educational Materials include instructions provided to employees to assist them in carrying out the technical aspects of their responsibilities. It includes examination guidelines, alert guidelines, and other technical training materials. It also includes continuing professional education texts, and materials prepared for technical workshops around the country. This material usually finds its way to the public.
• Outreach Documents include material, usually less technically complex and inclusive than that identified above as public guidance, which is prepared to provide the interested public with an introduction to the tax laws administered by the Service. In some instances, outreach documents are issued jointly with other federal agencies. Outreach Documents may be in paper or electronic format. Electronic format documents include websites, electronic newsletters, educational videos, and CD Roms.

Operating Divisions Data Sources

Data is collected primarily from sources throughout the Operating Divisions.  Depending on the subject matter, information may also be obtained from other IRS functions or external sources such as other federal agencies or professional or practitioner groups.  

The information gathered and disseminated is used to respond to specific requests for information on IRS activities, to provide advance information on upcoming IRS programs and/or activities, and to assist taxpayers in complying with tax law. 

Utility

Operating Division information is made available to the appropriate audience through internal contacts.  Information is also distributed publicly through websites, publications, media contacts, and ongoing outreach efforts with professional and practitioner groups and other stakeholder groups. 

The Operating Divisions stay abreast of information needs through a variety of means including ongoing stakeholder relationships, speeches before professional and practitioner groups, measurements of customer satisfaction, consultation with advisory committees, and convening and attending conferences with professional and practitioner groups. 

All information products go through multiple layers of review (including Operating Divisions, and, as appropriate, other IRS functions, the Department of Treasury, and other federal agencies.  On the basis of internal product review, consultation with users and other interested parties, and in response to changing tax law, needs and emphases, the content of information products is changed, new products are introduced, and some products are discontinued.

Objectivity

Information disseminated by the Operating Divisions is based on data obtained during program administration or program or issue analysis.  Statistical data is obtained from returns or case information obtained from either the field or headquarters, and validated by analysts prior to issuance of any information products.  In addition, data may also be reviewed and validated by other IRS functions or federal agencies.

The Operating Divisions use quality review processes to ensure the quality of data used or produced.  Subject matter experts are responsible for ensuring the accuracy and integrity of all information products.

Documentation in products contains information on sources, limitations inherent in the sources, and, where appropriate, on the sampling techniques used.

Text is edited to ensure that the information products are easy to read and grammatically correct, that thought and arguments flow logically, and that information is worded concisely.  Tables and charts are edited to ensure that they clearly and accurately illustrate and support points made in the text and include concise but descriptive titles.  Tables and charts indicate the unit of measure, and all internal labels (column headings, row stubs, and panel headings) accurately describe the information they contain.  Changes made to an information product during the review process are also checked for accuracy, clarity and coherence with the entire product. 

Integrity

The Operating Divisions have programs and policies in place for securing resources as required by the Internal Revenue Code and the Internal Revenue Manual.  Information is protected from unauthorized access or revision, to prevent corruption of falsification of information.  The Operating Divisions ensure compliance with Government-wide, Treasury-wide and IRS security requirements and OMB Circulars A-123, A-127 and A-130 when disseminating information.