The LB&I Policy Office became operational on February 16, 2020, and resides within the Strategy, Policy and Governance (SPG) function in the office of the Assistant Deputy Commissioner Compliance Integration (ADCCI).

The mission of the LB&I Policy Office is to:

Authority is received from many sources including but not limited to Government Accountability Office (GAO), Office of Management and Budget (OMB), Office of Personnel Management, Treasury, IRS and LB&I.

The following laws apply to IMD management:

A dedicated LB&I policy function improves the IRM update and interim guidance (IG) approval processes. Any instructions to staff will be cleared for publication through one of the LB&I IMD coordinators in ADCCI. This follows Servicewide procedures. The IMD author must contact the IMD coordinator at the beginning of any IMD project for advice and guidance. For example, the IMD coordinator assists IRM authors with interim guidance format and requests new IRM sections from the Servicewide Policy Directives and Electronic Resources (SPDER) office, which oversees IMD procedures. See IRM 1.11.1.6.7.1 for a full description of IMD coordinator responsibilities.

LB&I Policy Office analysts and practice area subject matter experts (SMEs) ensure that policies impacting LB&I are disseminated throughout the IRS and to the public, if applicable. The LB&I Policy Office serves as liaison with other business unit policy offices and the lead for all matters related to other business unit policy offices.

Most policy work is managed by the Policy Office through the LB&I Policy Gateway. The LB&I Policy Gateway is a SharePoint site that:

Policy work is monitored using the Manager’s Dashboard in the LB&I Policy Gateway.

The Lead Policy Analyst assigned a request must update the status of a request in a timely manner and ensure the requests are closed when completed.

See the table below for a list of acronyms used in this IRM.

Link to Policy Office Gateway: https://program.ds.irsnet.gov/sites/LBIPOLICYGATEWAY/_layouts/15/start.aspx#/

LB&I Policy Office Virtual Library page: https://portal.ds.irsnet.gov/sites/vl011/lists/comppolicysupport/landingview.aspx

New policies may be developed in anticipation of a need (e.g. new strategy such as LB&I POD strategy) or in response to a need (e.g. IRS provides new guidance on governance). LB&I Policy teams and practice area SMEs/program administrators constantly assess activities, responsibilities, and the internal and external environments to identify the need for new policies and procedures and/or updates to existing policies and procedures. The LB&I Policy process depends on careful and deliberate consideration of all policy development requests.

LB&I uses a centralized policy development process. Projects or efforts that involve potential new guidance or changes to existing guidance must have a related policy development request on the LB&I Policy Gateway at the beginning of the project.

The term policy development request includes:

An IRM author, SME or manager will submit a policy development request as soon as they identify a need for a new policy or a change in policy. SMEs who want to make changes or develop new guidance should discuss with their assigned LB&I Policy Office analyst and enter a policy development request before beginning informal or formal socialization of guidance text.

All requests are required to be submitted via the LB&I Policy Gateway "Create a Request" tile. Requesters should coordinate policy development requests through their practice area IMD analyst or copy them on the submission. Policy Office analysts can assist submitters with their request as needed.

LB&I Policy Office managers and analysts may consult and pre-plan with customers before a policy development request is submitted; however, actual development work may not begin until a policy development request has been submitted and accepted on the LB&I Policy Gateway. Early coordination and collaboration with the Policy Office will facilitate timely issuance of guidance.

Examples of potential policy development requests include (but are not limited to):

The assigned Policy Office analyst will begin work on the new or changes to the IRM/IMD. They will use the Policy Team Review form on the LB&I Policy Gateway to contemporaneously document actions for each process step.

The intent of the policy development process and Policy Team Review form is to document the who, what, when, where and why details as work progresses. Thorough documentation will create an official record of each change so that we can benefit from past experience and not duplicate work.

The Policy Office analyst will identify SMEs and other stakeholders and define their roles.. They are responsible for establishing working groups, coordinating with SMEs and impacted stakeholders as needed and documenting interactions.

Policy Office analysts must retain their work product and create an easy-to-follow audit path for future reference. This is important documentation not only for Policy Office purposes to explain and defend its decisions but may also be reviewed by GAO/TIGTA .The policy analyst will ensure the policy follows required steps for proper development, documentation, coordination, approval, and communication and that all documentation is included on the LB&I Policy Gateway. See the Policy Gateway User Guide for more details.

The LB&I Policy Office analyst should research the policy development request. Suggestions and references are available on the Policy Team Review Form. In general, the Policy Office analyst should consider and determine the following as applicable (not all inclusive):

Follow plain language guidance when drafting the policy. Ensure that the wording, length and complexity of the policy are appropriate for those who will be expected to implement it.

The LB&I Policy Office analyst is the lead author who writes or changes draft content. No letterhead or other formal indications are to be used for this initial drafting and review.

Plans that may need to be developed to support the policy are:

Policies are most effective when those affected by the policy are consulted and involved in the development of the policy. The LB&I Policy Office analyst and practice area SMEs will hold working group sessions to ensure that SMEs are included in discussions and development of policies. The Policy Office analyst and SME(s) should develop a plan for circulating draft policy to stakeholders (as identified in 1.56.1.2.3) for informal comments and review as part of the authoring process..

The purpose of informal review is to ensure that all relevant details are included to arrive at a document that is ready for formal review and clearance. Informal review should be limited to key SMEs and stakeholders within a defined period. Policy Office analysts should consider soliciting informal comments on an IMD if the document is significantly rewritten or is introducing new concepts.

The Policy Office analyst will document impacts to stakeholders and resolve conflicts between groups of stakeholders at the lowest level possible and elevate issues as needed.

Formal clearance is the process of circulating a final draft to end users and other stakeholders for review and comment. LB&I uses the SPDER E-Clearance tool to circulate IRMs for formal clearance.

The following are guidelines for LB&I Policy Office analysts coordinating formal clearance:

See IRM 1.56.1.2.6.1, Guidelines for Practice Area IMD Coordinators, for receiving both informal review and formal clearance requests.

Reviewers will follow IRM 1.11.9.7, Guidelines for Reviewers, and the guidelines in IRM 1.56.1.2.5.2, Guidance for Reviewers.

See IRM 1.11.9.7.1, Review Assessment and Reviewer’s Signature, for details on how to submit a review assessment. In addition, reviewers are required to use the E-Clearance tool to input or attach their comments. For multiple comments, Word and Excel feedback matrices are available for download on the Add Comment screen in E-Clearance system. Do not use a Word document with markup. Such documents will not be accepted.

During clearance, Policy Office analysts will consider all formal feedback and with team manager input make changes to the policy under development.

LB&I Policy Office analysts, in consultation with management, should determine what level of approval is required. Generally, interim guidance memos and IRMs are approved by the Assistant Deputy Commissioner Compliance Integration. See IRM 1.56.1.3.2, Signature Authority, to determine approval level.

When feasible, an implementation/effective date should be proposed for 15-45 days after the IRM/IMD is approved to allow for implementation, communication and training.

For IRMs, prepare the final approval package on the E-Clearance system according to IRM 1.11.9.10, Final Stages of the Clearance Process.

The Policy Office analyst should include sufficient background information in any routing emails or documents so that each approver can access background documentation related to the final product. One way to do this is to include the Policy Gateway request link in the final package. The link provides historical and collaboration information in one place.

Update the policy with any feedback from the approving authority. Any substantial changes based on comments on the E-Clearance system should be documented on the Policy Team Review form for future reference.

Implementation involves the following activities:

Issuance procedures depend on the type of document to be issued. After approval, IRMs are given a final review and assessment by the LB&I IMD coordinator per IRM 1.11.9.10.2, Final Review by IRM/IRM Coordinator. The coordinator will then submit the IRM to Media and Publications for publishing.

Interim Guidance memos are posted to the IMD Tracking System and linked to IRM Online. See IRM 1.11.10.5.4, Distributing Interim Guidance Memoranda. They may also be posted to the FOIA Library on IRS.gov if they meet E-FOIA criteria. See IRM 1.11.1.3.1.2, E-FOIA Criteria for Instructions to Staff.

Procedures and supplemental material (e.g., job aids and web pages) are often necessary to support internal policies. Consider whether there is clear guidance on how the policy will be implemented and by whom. See IRM 1.11.2.2.1, Supplemental Sources of Guidance, for more information. If supplemental material is required:

LB&I Policy Office analysts must complete all documentation requirements (in accordance with the user guide) in the Policy Gateway before closing the policy development request.

The LB&I IMD coordinators monitor LB&I IMD documents for currency. They conduct IRM/IMD status reviews as part of the annual Servicewide IMD certification process. Expiration dates for IG memoranda are monitored on the IMD Tracking System.

Policy analysts and SMEs should evaluate impact and feedback from end users and other stakeholders.

Ownership of LB&I’s IRMs has been transferred to ADCCI. Practice areas have designated SMEs for each IRM transferred. LB&I IMD coordinators maintain a list of these SMEs. The practice areas should inform LB&I Policy of any SME changes by creating a request on the Policy Gateway site.

For guidance affecting more than one practice area or IRM section, the signature authority has moved from the LB&I Commissioner to the Assistant Deputy Commissioner Compliance Integration. Signature authority for interim guidance affecting only one practice area has moved from the LB&I Commissioner to the Director overseeing the program. "One practice area" is defined as guidance impacting only the direct downstream footprint of an LB&I Practice Area Director. In these cases, the LB&I Policy Office will pre-review the guidance and determine the scope and impact on the practice areas. This change aligns with Servicewide policy that the program director is the signatory for interim guidance and is ultimately responsible for the content.

The designation of Official Use Only content must be approved by a director-level official according to Delegation Order 11-1. If a specialized IRM or IG memo (whose primary SME is in a practice area outside of ADCCI) has OUO content, the director of that practice area must sign Form 2061, Document Clearance Record, or add a review assessment in E-Clearance to approve the OUO designation.

At the discretion of the LB&I Commissioner, guidance may be signed at a higher level. See IRM 1.11.10.2, Interim Guidance Standards, paragraph (7).

Historically, the former LB&I industries used to provide issue-related guidance in the form of an "Industry Director Directive." Over time, these directives transformed into "LB&I Directives" that were approved by the LB&I Commissioner.

LB&I no longer uses this industry directive format as was set forth in former IRM 4.51.2.6, Developing Administrative Guidance – LMSB Directives. All LB&I IRM guidance will be issued as interim guidance memos, per IRM 1.11.10, Interim Guidance Process, if not incorporated directly into the IRM. See IRM 4.51.2, LB&I Administrative Guidance, for more information and examples of what is considered "IRM guidance" .

Practice area and Policy Office analysts will evaluate all existing directives for relevancy and incorporate appropriate guidance into the IRM. Outdated guidance will be made obsolete and informational material will be housed elsewhere, such as practice units or audit technique guides (ATGs). The LB&I Policy Office will coordinate this process.

Some LB&I IRMs and LB&I directives contain information that does not fall into one of the instructions to staff categories above. Such content will be placed into an informational resource such as a practice unit, virtual library book or an ATG.

The Policy Office does not own, author, publish, or approve audit technique guides, practice units, or other informational resources. These functions are carried out by various practice areas across LB&I. The role of the policy function is to ensure content is placed in the appropriate place and that these types of resources do not contain instructions to staff that should be placed in the IRM. Policy Office analysts will review IRM content to ensure it is housed in the appropriate place and move content between formats as necessary.

See IRM 4.51.2, LB&I Administrative Guidance, for more information on informational resources.

The Policy Office, through the *LB&I IMD Coordinator mailbox, receives draft IRMs and other IMDs from other BODs for review and clearance. These reviews have deadlines, usually 30 days from receipt. The LB&I IMD coordinators keep a log of IMD review requests on the LB&I Policy Gateway. Depending on the subject matter, the LB&I IMD coordinator will send the IMD to one or more SMEs. An SME could be an analyst or specialist within any of the practice areas, PBS or ADCCI. Each LB&I practice area and function has an IMD coordinator, who serves as a contact point for IMD reviews pertaining to their function.

The LB&I IMD co-coordinators serve as a conduit between the originator and the SME. The LB&I IMD coordinator’s role is to make sure that the request is sent to the appropriate SME and that responses are complete.

Guidelines for reviewers are found in IRM 1.11.9.7. Reviewers are reminded to focus on the changed content. The author is under no obligation to consider comments on unchanged content. Such feedback should be submitted outside of the clearance process per IRM 1.11.6.6, Providing Feedback About an IRM Section - Outside of Clearance.

See IRM 1.11.9.7.1, Review Assessment and Reviewer’s Signature, for details on how to submit a review assessment. For IRMs, reviewers are required either to input their comments into the E-Clearance tool or use a feedback matrix that be uploaded into the E-Clearance system. Do not use a Word document with markup. Such documents are hard for authors to work with.

The assigner point of contact (POC) monitors, works and assigns requests from the LB&I Policy Gateway. See Policy Gateway Operating Guide for details.

The POC will:

Policy Office analysts will work to provide a response within 7-10 business days. If more time is needed, the analyst will advise the POC or the submitter. If Policy Office analysts receive emails directly to their personal work email address related to policy topics, they will ask the submitter to enter the request directly on the LB&I Policy Gateway. Policy Office analysts may refer to LB&I Policy Research Center for previously answered inquiries

The mailbox receives an email from Nintex@spmail.ds.irs.gov (managed by LB&I Communications) that assigns an action to take. The POC will review those inquiries designated as “Assign for Action,” create a request in the LB&I Policy Gateway and assign to an analyst to respond. The analyst will follow the response language using the "Policy Team Inquiry Response Template." The submitter will automatically receive an email response. The analyst will also respond in the Policy Gateway on the "Policy Response Form" . LB&I Policy and LB&I Communications will be blind copied with the response to close the feedback out.

Because the Policy Office mailboxes are being phased out for routine inquiries, the POC should review and handle any emails received in those mailboxes to ensure no important emails are missed.

Employees having questions on the LB&I Exam Procedures Knowledge Base and Policy Office Book are directed to post their questions using the LB&I Policy Gateway.