Part 1. Organization, Finance, and Management

Table of Contents

1.1 Organization and Staffing

• 1.1.6 Chief Counsel
• 1.1.11 Chief, Communications and Liaison
• 1.1.12 Information Technology
• 1.1.16 Small Business/Self-Employed Division
• 1.1.17 Facilities Management and Security Services
• 1.1.18 Research, Applied Analytics and Statistics Division
• 1.1.20 Office of Professional Responsibility
• 1.1.21 Chief Financial Officer
• 1.1.26 Whistleblower Office
• 1.1.27 Privacy, Governmental Liaison and Disclosure (PGLD)
• 1.1.28 Return Preparer Office
• 1.1.31 Office of the Chief Risk Officer
• 1.1.33 Taxpayer Experience Office

1.2 Servicewide Policies and Authorities

• 1.2.2 Servicewide Delegations of Authority
• 1.2.62 Division/Function Delegation of Authorities for Information Technology (IT)
• 1.2.63 Division Delegations of Authority for Large Business and International
• 1.2.65 Small Business/Self-Employed Division Delegations of Authority
• 1.2.68 Division Delegations of Authority for Tax Exempt and Government Entities (TE/GE)
• 1.2.69 Business Unit Delegations of Authority for Chief Financial Officer

1.4 Resource Guide for Managers

• 1.4.2 Monitoring and Improving Internal Control
• 1.4.3 Financial Assurance Control Testing
• 1.4.5 Corporate Tax Administration Tools
• 1.4.18 Electronic Products and Services Support (EPSS) Managers Guide
• 1.4.21 Accounts Management and Compliance Guide for System Administrators/Analysts
• 1.4.22 CAWR Manager and Coordinator Guide
• 1.4.23 FUTA Manager and Coordinator Guide
• 1.4.24 Central Withholding Agreement Program Group Manager Handbook
• 1.4.28 Appeals Managers Procedures
• 1.4.29 SB/SE Campus Exam/AUR, and W&I Exam Operations
• 1.4.31 Quality Assurance Review Program
• 1.4.32 Internal Control Review Program
• 1.4.40 SB/SE Field and Office Examination Group Manager
• 1.4.53 Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid
• 1.4.55 SBSE Campus Collection Support Managers’ Guide
• 1.4.60 Enterprise Risk Management (ERM) Program
• 1.4.63 Roles and Responsibilities of Disclosure Managers

1.5 Managing Statistics in a Balanced Measurement System

• 1.5.2 Uses of Section 1204 Statistics
• 1.5.3 Manager’s Self-Certification and the Independent Review Process
• 1.5.5 Section 1204/Regulation 801 Guidance for Criminal Investigation (CI)
• 1.5.8 Section 1204/Regulation 801 Guidance for Taxpayer Advocate Service (TAS)

1.7 Research and Analysis for Tax Administration

• 1.7.1 Servicewide Research for Tax Administration

1.10 Office of the Commissioner Internal Revenue

• 1.10.3 Standards for Using Email

1.11 Internal Management Documents System

• 1.11.1 Internal Management Document (IMD) Program and Responsibilities
• 1.11.2 Internal Revenue Manual (IRM) Process
• 1.11.3 Servicewide Policy Statement Process
• 1.11.4 Servicewide Delegation Order Process
• 1.11.5 Publishing the Internal Revenue Manual (IRM)
• 1.11.6 Using and Researching the Internal Revenue Manual (IRM)
• 1.11.7 Wage and Investment Internal Management Documents Program
• 1.11.8 Servicewide Electronic Research Program (SERP)
• 1.11.9 Clearing and Approving Internal Management Documents (IMDs)
• 1.11.10 Interim Guidance Process

1.13 Statistics of Income

• 1.13.1 Statistical Reporting
• 1.13.2 Processing Management
• 1.13.3 Document Management

1.14 Facilities Management

• 1.14.2 Supply Purchasing Program
• 1.14.3 Furniture and Equipment Standards
• 1.14.4 Personal Property Management
• 1.14.5 Occupational Health and Safety Program
• 1.14.6 Real Property Management Program
• 1.14.7 Motor Vehicle Fleet Management Program
• 1.14.8 Identifying Space Efficient Buildings
• 1.14.9 IRS Parking Program
• 1.14.12 IRS Environmental Compliance 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 Cycles
• 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

1.17 Publishing

• 1.17.1 Overview of Publishing Authorities, Roles and Responsibilities, and Organizational Structure
• 1.17.2 Publishing Systems and Programs
• 1.17.3 Tax Products Program
• 1.17.8 Internal and Public Use Non-Tax Products
• 1.17.10 IRS Published Product Identification

1.18 Distribution

• 1.18.2 Forecasting Requirements
• 1.18.3 Tax Forms Distribution Programs
• 1.18.4 Technology and program support
• 1.18.5 National Distribution Center

1.22 Mail and Transportation Management

• 1.22.1 Mail and Transportation Management Overview
• 1.22.2 United States Postal Service (USPS) Classes of Mail, USPS Additional Services and Small Package Carrier (SPC) Services
• 1.22.3 Addressing and Packaging
• 1.22.4 Postage Accountability and Reporting Requirements
• 1.22.5 Mail Operations
• 1.22.6 Transportation Management
• 1.22.7 Household Goods
• 1.22.8 Mailing and Shipping Equipment

1.25 Practice Before the Service

• 1.25.1 Rules Governing Practice Before the IRS
• 1.25.2 Practitioner Enrollment
• 1.25.4 Processing Circular 230 Disciplinary Cases
• 1.25.8 Enrollment of Actuaries

1.29 Audit Coordination Process

• 1.29.1 Authorities and Responsibilities

1.31 CFO Internal Policy and Procedures

1.32 Servicewide Travel Policies and Procedures

• 1.32.1 IRS Local Travel Guide
• 1.32.4 Government Travel Card Program
• 1.32.5 International Travel Office Procedures
• 1.32.10 Reporting on Event-Related Spending
• 1.32.11 IRS City-to-City Travel Guide
• 1.32.12 IRS Relocation Travel Guide
• 1.32.13 Relocation Services Program
• 1.32.14 Gainsharing Travel Savings Program
• 1.32.15 Public Transportation Subsidy Program (PTSP)

1.33 Strategic Planning, Budgeting and Performance Management Process

• 1.33.3 Reimbursable Operating Guidelines
• 1.33.4 Financial Operating Guidelines
• 1.33.5 Managerial Costing
• 1.33.7 User Fees
• 1.33.8 Estimating Trust Fund Costs

1.34 Revenue Accounting

• 1.34.4 Unpaid Assessments

1.35 Financial Accounting

• 1.35.3 Receipt and Acceptance Guidelines
• 1.35.4 Purchase Card Program
• 1.35.6 Property and Equipment Accounting
• 1.35.14 IRS Annual Financial Statement Audit
• 1.35.18 Imprest Funds
• 1.35.24 Establishing IRS Commitments and Obligations

1.36 Administrative Accounting Financial Management Reports

1.53 Small Business/Self-Employed

1.54 TE/GE Division Organization and Management

• 1.54.1 TE/GE Roles and Responsibilities on Issue Elevation

1.55 Wage and Investment

• 1.55.6 Taxpayer Services (TS) Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process

1.56 Large Business and International

• 1.56.1 LB&I Policy Office Processes and Procedures

1.57 Facilities Management and Security Services Quality Assurance

• 1.57.1 FMSS Quality Assurance Programs