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1.1.5 
Office of the Commissioner

1.1.5.1 
(10-28-2008)
Office of the Commissioner

  1. The Commissioner of Internal Revenue is the chief executive officer for the IRS. The 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 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 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 staffs.

  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, Organization and Staffing, Appeals

    6. National Taxpayer Advocate – see IRM 1.1.8, Organization and Staffing, National Taxpayer Advocate

    7. Chief, Equal Employment Opportunity and Diversity – see IRM 1.1.10, Organization and Staffing, Equal Employment Opportunity and Diversity

    8. Director, Research, Analysis and Statistics see IRM 1.1.18, Organization and Staffing, Research, Analysis and Statistics, and

    9. Chief, Communications and Liaison – see IRM 1.1.11, Organization and Staffing, Chief, Communications and Liaison

      Note:

      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.

  5. The Chief Counsel is appointed by the President of the United States with the advice and consent of the U.S. Senate. 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, Treasury
    and to taxpayers.

1.1.5.1.1 
(10-28-2008)
Special Assistant to the Commissioner

  1. The Special Assistant to the Commissioner is the Commissioner’s personal assistant. As the 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 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 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 following:

    • 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 Commissioner;

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

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

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

1.1.5.2.1 
(10-28-2008)
Executive Secretariat

  1. The Executive Secretariatreports to the Chief of Staff and provides financial and program support to the Commissioners staff and to component offices
    within the Office of the Commissioner.

  2. The Commissioners Correspondence Office reports to the Executive Secretariat and receives and processes all correspondence addressed to the Commissioner and Deputy
    Commissioners; and prepares acknowledgment letters to taxpayers. The staff also oversees business unit responses to taxpayers
    and to Freedom of Information Act (FOIA) requests.

1.1.5.3 
(10-28-2008)
Office of the Deputy Commissioner for Services and Enforcement

  1. The Office of the Deputy Commissioner for Services and Enforcement serves as the Commissioners first assistant acting on behalf of the Commissioner in establishing and enforcing tax administration
    policy. The Deputy Commissioner for Services and Enforcement fosters the IRSs mission to provide Americas taxpayers top
    quality service by helping them understand and meet their tax responsibilities .

  2. The Deputy Commissioner for Services and Enforcements direct reports include the Assistant Deputy Commissioner and

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

    1. Wage and Investment Division – see IRM 1.1.13, Organization and Staffing, Wage and Investment Division

    2. Large and Mid-Size Business Division – see IRM 1.1.24, Organization and Staffing, Large and Mid-Size Business Division

    3. Small Business and Self Employed Division – see IRM 1.1.16, Organization and Staffing, Small Business/Self Employed Division

    4. Tax Exempt and Government Entities Division – see IRM 1.1.23, Organization and Staffing, Tax Exempt and Government Entities Division

    5. Criminal Investigation – see IRM 1.1.19, Organization and Staffing, Criminal Investigation

    6. Office of Professional Responsibility – see IRM 1.1.20, Organization and Staffing, Office of Professional Responsibility

    7. Whistleblower Office – visit http://irweb.irs.gov/AboutIRS/bu/wo/default.aspx

1.1.5.4 
(10-28-2008)
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 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. Along with the Assistant Deputy Commissioner for Operations Support, the following offices report to the Deputy Commissioner
    for Operations Support:

    1. Agency-Wide Shared Services – see IRM 1.1.17, Organization and Staffing, Agency-Wide Shared Services

    2. Chief Financial Officer – see IRM 1.1.21, Organization and Staffing, Chief Financial Officer

    3. Human Capital Officer – see IRM 1.1.22, Organization and Staffing, Human Capital Office

    4. Office of Privacy, Information Protection & Data Security – visit http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx

    5. Modernization & Information Technology Services – see IRM 1.1.12, Organization and Staffing, Chief Information Officer

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