Part1-Organization-Finance-and-Management

Part1-Organization-Finance-and-Management

Table of Contents

• 1.1 Organization and Staffing
  • 1.1.1 Definitions and Acronyms
  • 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
  • 1.1.13 Wage and Investment
  • 1.1.16 Small Business/Self Employed Division
  • 1.1.17 Agency-wide Shared Services
  • 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
  • 1.2.43Delegation of Authorities for the Examining Process
  • 1.2.44Delegation of Authorities for the Collecting Process
  • 1.2.45Delegation of Authorities for Human Resource Management Activities
  • 1.2.46Delegation 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
  • 1.2.62 Division/Function Delegation of Authorities for Modernization and Information Technology Services (MITS)
• 1.4 Resource Guide for Managers
  • 1.4.1 Management Roles and Responsibilities
  • 1.4.2 Monitoring and Improving Internal Control
  • 1.4.3 IRS Guidance on OMB Circular A-123, Management’s Responsibility for Internal Control, Appendix A: Internal Control Over Financial Reporting
  • 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
  • 1.4.16 Accounts Management Guide for Managers
  • 1.4.17 Compliance Managers Guide
  • 1.4.18 e-help Desk Managers Guide
  • 1.4.19 Automated Underreporter Managers and Coordinators Handbook
  • 1.4.20 Filing & Payment Compliance Managers Handbook
  • 1.4.21 Guide for ASPECT Phone Staff
  • 1.4.22 CAWR Manager and Coordinator Guide
  • 1.4.23 FUTA Manager and Coordinator Guide
  • 1.4.28 Appeals Managers Procedures
  • 1.4.40 SB/SE Compliance Field Examination Group Manager
  • 1.4.50 Collection Group Manager, Territory Manager and Area Director Operational Aid
  • 1.4.51 Insolvency
  • 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 Performance Measurement System
  • 1.5.2 Uses of Statistics
  • 1.5.3 Certification and Independent Review Processes
  • 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
  • 1.7.1 Servicewide Research Council
  • 1.7.2 Servicewide Research Data Standards
  • 1.7.3 Servicewide Research Electronic Library
  • 1.7.4 Role of Research in IRS
• 1.10 Office of the Commissioner of Internal Revenue
  • 1.10.1 The IRS Correspondence Manual
  • 1.10.2 Reference Materials for Preparing Correspondence
  • 1.10.3 Standards for Using E-mail
• 1.11 Internal Management Documents System
  • 1.11.1 IMD Program and Responsibilities
  • 1.11.2 Internal Revenue Manual (IRM) Process
  • 1.11.3 Policy Statements
  • 1.11.4 Delegation Orders
  • 1.11.5 Publishing Internal Management Documents (IMDs)
  • 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)
  • 1.11.9 Clearing IMDs
  • 1.11.10 Interim Guidance Process
  • 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
  • 1.13.4 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
  • 1.13.9 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
  • 1.14.5 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
  • 1.16.11
    Basic Security Concepts
  • 1.16.12
    Facility and Property Protection
• 1.17 Publishing
  • 1.17.1
    Organizational Description, Authority, Role, and Responsibilities
  • 1.17.2
    Publishing Management
  • 1.17.3
    Tax Products Program
  • 1.17.4
    Production Sources and Special Programs
  • 1.17.7
    Use of the Official IRS Seal, IRS Logo, Program Logos and Internal Logos
• 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
  • 1.20.2
    Providing Reasonable Accommodation for Individuals with Disabilities
• 1.22 Mail and Transportation Management
  • 1.22.1
    General Information
  • 1.22.2
    Classes of Mail and United States Postal Service (USPS) Special Services
    
  • 1.22.3
    General Mail Operations
    
  • 1.22.4
    Postage Accountability and Reporting Requirements
    
  • 1.22.5
    Field Office Mail Operations
    
  • 1.22.6
    Transportation Management.
    
  • 1.22.7
    Household Goods
    
• 1.25 Practice Before the IRS
  • 1.25.1 Rules Governing 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
• 1.32 Servicewide Financial Policies and Procedures
  • 1.32.1 Official IRS Travel Guide
  • 1.32.3 Managerial Cost Accounting
  • 1.32.4 Travel Card Program Handbook
  • 1.32.6 Purchase Card Program Handbook
  • 1.32.15 Public Transportation Subsidy Program (PTSP)
  • 1.32.19 User Fees
• 1.33 Strategic Planning, Budgeting and Performance Management Process
  • 1.33.3Reimbursable Operating Guidelines
  • 1.33.4 Financial Operating Guidelines
• 1.34 Revenue Accounting
  • 1.34.1 Definitions and Acronyms
  • 1.34.3 Audit Oversight and Analysis
  • 1.34.4 Unpaid Assessments
• 1.35 Administrative Accounting
  • 1.35.5 Advances, Prepaid Expenses and Other Assets
  • 1.35.6 Property and Equipment Accounting
  • 1.35.15 Annual Close Guidelines
• 1.36 Administrative Accounting Financial Management Reports
  • 1.36.2 Treasury Information Executive Repositorye
• 1.53 Small Business/Self-Employed
  • 1.53.1 Managing Organizational Change
• 1.54 TE/GE Division Organization and Management
  • 1.54.1 TE/GE Roles and Responsibilities
• 1.55 Wage and Investment
  • 1.55.2 Organizational Changes
  • 1.55.5 Employee Suggestion Program
  • 1.55.6 W&I Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process