Part 1. Organization, Finance, and Management

Chapter 1. Organization and Staffing

Section 5. Office of the Commissioner

1.1.5 Office of the Commissioner

Manual Transmittal

August 14, 2019

Purpose

(1) This transmits revised IRM 1.1.5, Organization and Staffing, Office of the Commissioner.

Material Changes

(1) This IRM was updated to reflect the following organizational changes to the Office of the Commissioner:

  1. Under the Office of the Commissioner, removed Chief, Equity, Diversity and Inclusion, Director, Research, Analysis and Statistics, Chief Risk Officer and Office of Compliance Analytics.

  2. Under the Office of the Deputy Commissioner for Operations Support, added Procurement, Research, Applied Analytics and Statistics, Equity, Diversity and Inclusion, and Office of the Chief Risk Officer to fully align the business supporting organizations under the Deputy Commissioner for Operations Support .

(2) IRM 1.1.5.1(4) - Updated content to reflect current operational reporting structure. Due to organizational realignment Chief Equity, Diversity and Inclusion, Research Analysis and Statistics, Chief Risk Officer and Office of Compliance Analytics reports to the Deputy Commissioner of Operations Support. Research Analysis and Statistics and Office of Compliance Analytics offices were merged and renamed Research Applied Analytics and Statistics.

(3) IRM 1.1.5.1 (5) - Moved Note on Chief Counsel to paragraph 5 for clarity.

(4) IRM 1.1.5.2.1 (2) - Clarified responsibilities of Executive Secretariat Correspondence Office to include controlling and handling executive correspondence.

(5) IRM 1.1.5.3 (3) - Updated content to reflect organization and staffing functional IRMs for Return Preparer Office and Online Services.

(6) IRM 1.1.5.4 (4) - Due to organizational realignment added the following organizations to report to the Deputy Commissioner for Operations Support: Procurement, Research, Applied Analytics and Statistics, Equity, Diversity and Inclusion, Office of the Chief Risk Officer.

(7) Removed Office of Chief Risk Officer responsibilities (previously contained in IRM 1.1.5.5) as guidance is placed in IRM 1.1.31, Chief Risk Officer organizational and management.

(8) Editorial corrections, updates to IRM references, and titles made throughout this IRM section.

Effect on Other Documents

This supersedes IRM 1.1.5 dated June 02, 2015.

Audience

IRS employees Servicewide

Effective Date

(08-14-2019)

Darlene Frank
Director, Executive Secretariat

1.1.5.1 (08-14-2019)

Office of the Commissioner

  1. The Commissioner of Internal Revenue presides over the nation’s tax system. The IRS Commissioner ensures that the agency maintains an appropriate balance between taxpayer service and tax enforcement and administers the tax code with fairness and integrity. The IRS Commissioner is nominated by the President of the United States and confirmed by the Senate for a five-year term, and may be reappointed to more than one term.

  2. The IRS Commissioner is responsible for establishing and interpreting tax administration policy and for developing strategic issues, goals and objectives for managing and operating the IRS. The IRS Commissioner is responsible for overall planning, directing, controlling and evaluating IRS policies, programs, and performance.

  3. The Office of the Commissioner consists of the Commissioner, Deputy Commissioner for Services and Enforcement, Deputy Commissioner for Operations Support, and their immediate staff.

  4. The Commissioner directly supervises the:

    1. Deputy Commissioner for Services and Enforcement

    2. Deputy Commissioner for Operations Support

    3. Special Assistant to the Commissioner

    4. Chief of Staff

    5. Chief, Appeals - see IRM 1.1.7, Appeals

    6. National Taxpayer Advocate - see IRM 1.1.8, National Taxpayer Advocate

    7. Chief, Communications and Liaison - see IRM 1.1.11, Chief, Communications and Liaison

  5. The Chief Counsel - As the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration and enforcement of the internal revenue laws as well as all other legal matters, the Chief Counsel provides legal guidance and interpretive advice to the IRS, the Treasury Department and to taxpayers. The Chief Counsel is nominated by the President of the United States and confirmed by the U.S. Senate. The Chief Counsel reports to the Commissioner except as specified in the IRS Restructuring and Reform Act of 1998. The IRS Chief Counsel also reports to the Treasury General Counsel on certain matters.

1.1.5.1.1 (10-28-2008)

Special Assistant to the Commissioner

  1. The Special Assistant to the Commissioner is the Commissioner’s Chief Principle assistant. As the IRS Commissioner’s principal advisor on general management and administration of the IRS, he or she is a facilitator, organizer and communicator. The Special Assistant to the Commissioner works closely with the Commissioner, Deputy Commissioners and other members of the commissioner’s office on overall policy, operations and management of the IRS. The Special Assistant to the Commissioner plans, performs and coordinates significant assignments spanning all program and functional areas including other government organizations; and represents the IRS Commissioner in contacts with high-level officials of the U.S. government, foreign governments and non-government organizations.

  2. Other Assistants and Senior Advisors to the Commissioner serve on the immediate staff of the IRS Commissioner to provide advice and guidance on a variety of policy or technical issues of interest to the Commissioner or the IRS.

1.1.5.2 (10-28-2008)

Office of the Chief of Staff

  1. The Chief of Staff supervises the:

    • Deputy Chief of Staff

    • Executive Secretariat

  2. The Chief of Staff reviews and appraises major policy issues and questions with implications for the IRS' position on a wide variety of issues. Responsibilities include:

    1. Coordinating the review and analysis of policy proposals of direct interest to the IRS Commissioner;

    2. Providing advice and evaluation of proposals, recommendations and reports requiring the IRS Commissioner’s approval;

    3. Overseeing the management of the IRS Commissioner’s schedule and correspondence; and

    4. Managing a variety of executive oversight and decision-making processes.

1.1.5.2.1 (08-14-2019)

Executive Secretariat

  1. The Executive Secretariat reports to the Chief of Staff and provides financial and program support to the IRS Commissioner's staff and to component offices within the Office of the Commissioner.

  2. The Executive Secretariat Correspondence Office (ESCO) reports to the Executive Secretariat and is responsible for assigning, monitoring and reviewing all ESCO controlled correspondence addressed to the Treasury Secretary, IRS Commissioner, Deputy Commissioners, and the Director, Legislative Affairs. See IRM 1.10.1 , IRS Correspondence Manual for program office responsibilities.

1.1.5.3 (08-14-2019)

Office of the Deputy Commissioner for Services and Enforcement

  1. The Office of the Deputy Commissioner for Services and Enforcement serves as the IRS Commissioner's key assistant acting on behalf of the commissioner in establishing and enforcing tax administration policy and upholding IRS' mission to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities.

  2. The Deputy Commissioner for Services and Enforcement's direct reports include the Assistant Deputy Commissioner and oversees the four primary operating divisions and other service and enforcement functions.

  3. The following offices report to the Deputy Commissioner for Services and Enforcement:

    1. Wage and Investment Division - see IRM 1.1.13, Wage and Investment.

    2. Large Business and International Division - see IRM 1.1.24, Large Business and International Division.

    3. Small Business/Self Employed Division - see IRM 1.1.16, Small Business/Self-Employed Division.

    4. Tax Exempt and Government Entities Division - see IRM 1.1.23, Tax Exempt and Government Entities Division.

    5. Criminal Investigation - see IRM 1.1.19, Criminal Investigation.

    6. Office of Professional Responsibility - see IRM 1.1.20, Office of Professional Responsibility.

    7. Whistleblower Office - see IRM 1.1.26, Whistleblower Office.

    8. Return Preparer Office- see IRM 1.1.28, Return Preparer Office.

    9. Online Services - see IRM 1.1.29, Office of Online Services.

1.1.5.4 (08-14-2019)

Office of the Deputy Commissioner for Operations Support

  1. The Office of the Deputy Commissioner for Operations Support provides executive leadership for customer service, processing, tax law enforcement and financial management operations, and is responsible for overseeing IRS operations and for providing executive leadership on policies, programs and activities. The Deputy assists and acts on behalf of the IRS Commissioner in directing, coordinating and controlling the policies, programs and the activities of the IRS; in establishing tax administration policy, and developing strategic issues and objectives for IRS strategic management.

  2. The Deputy Commissioner Operations Support reports directly to the commissioner and oversees the integrated IRS support functions, facilitating economy of scale efficiencies and better business practices.

  3. The Deputy Assistant Commissioner Operations acts on behalf of the Deputy Commissioner Operations Support in directing, coordinating and controlling the policies, programs and the activities of the IRS; in establishing tax administration policy, and developing strategic issues and objectives for IRS strategic management.

  4. Along with the Assistant Deputy Commissioner for Operations Support, the following offices report to the Deputy Commissioner for Operations Support:

    1. Facilities Management and Security Services - see IRM 1.1.17, Facilities Management and Security Services.

    2. Chief Financial Officer - see IRM 1.1.21, Chief Financial Officer.

    3. Human Capital Officer - see IRM 1.1.22, Human Capital Office.

    4. Information Technology - see IRM 1.1.12, Chief Technology Officer.

    5. Privacy, Government, Liaison and Disclosure - see IRM 1.1.27, Privacy, Government, Liaison and Disclosure.

    6. Procurement - see IRM 1.1.32, Office of the Chief Procurement Officer.

    7. Research, Applied Analytics and Statistics - see IRM 1.1.18, Research, Applied Analytics and Statistics.

    8. Equity, Diversity and Inclusion - see IRM 1.1.10, Office of Equity, Diversity and Inclusion.

    9. Office of the Chief Risk Officer - IRM 1.1.31, Chief Risk Officer.