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
- 1.2.25 Policy Statements for Security, Privacy and Assurance Activities
- 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
- 1.4.22 CAWR Manager and Coordinator Guide
- 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)
- 1.7 Research and Analysis for Tax Administration
- 1.9 National Security Information
- 1.10 Office of the Commissioner of Internal Revenue
- 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 Economic Stabilization Program
- 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 for Accountable Officers' Accounts Records
- 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
- 1.18
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
- 1.22 Mail and Transportation Management
- 1.25 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
- 1.35 Administrative Accounting
- 1.36 Administrative Accounting Financial Management Reports
- 1.53 Small Business/Self-Employed
- 1.54 TE/GE Division Organization and Management
- 1.55 Wage and Investment