part30-2

The directives system ensures effective communication by:

Offices have periodically issued guidelines and instructions establishing
policies, delegating authority, etc., in memorandum or e-mail format rather
than publishing such information in the directives system. This practice is
an ineffective and cumbersome way by which to issue important information.
All information of the nature described in CCDM 30.2.1.1(2) must be issued
in the formal directives system.

All Chief Counsel directives that impact the entire Office of Chief
Counsel should be included in the CCDM and/or issued as a Notice as appropriate.
Exceptions are publications issued primarily to and for the public.

Publication of Chief Counsel guidelines and “instructions
to staff”
in the CCDM and Notices, which are available to the public
on www.irs.gov, complies
with the requirements of the Electronic Freedom of Information Act (E-FOIA).

Officials are responsible for the information contained in the directives
that they initiate and issue. It is critical that this information is accurate
and up-to-date. Annual reviews of existing directives should be conducted
to ensure they contain current policy and procedures.

The Planning and Finance Division (CC:FM:PF) is responsible for:

The Deputies Chief Counsel, Division Counsels, and Associates Chief
Counsel are responsible for ensuring:

Division Counsels and Associates Chief Counsel may appoint a Directives
Management Officer (DMO) who would coordinate all directives activities within
their office/function after considering the volume and frequency of directives
it expects to publish and the utility of concentrating the role in a single
individual. CC:FM:PF should be notified when a DMO is appointed. DMO responsibilities
include:

The Labor and Employee Relations Division is responsible for:

The Chief Counsel approves all directives relating to the organization
of the Office of Chief Counsel; the assignment, transfer, or delegation of
the Chief Counsels authority, functions, or duties; or to general Office
policy.

The Deputies Chief Counsel, Division Counsels, and Associates Chief
Counsel approve directives within the authority delegated by the Chief Counsel.
See CCDM 30.3.2, Delegation of Authority and Designations ( http://publish.no.irs.gov/getpdf.cgi?catnum=29599).

The Deputies Chief Counsel, Division Counsels, and Associates Chief
Counsel may re-delegate this approval authority in full or in part to an official(s)
under his or her supervision for matters under the jurisdiction of that subordinate
official.

All internal directives containing delegations of authority to subordinates
must be signed by an approving official that possesses the authority to re-delegate
that authority.

Clearance. At a minimum, directives will be cleared
by all management levels between the author and the approving official. CC:FM:PF
will assist authors in determining clearance protocols.

Revisions and/or cancellations to directives will generally be approved
by the original approving level, unless approval authority has been re-delegated
as described above.

On a case-by-case basis, directives originally approved by a Deputy
Chief Counsel, Division Counsel, or an Associate Chief Counsel may be revised
or cancelled by a directly reporting subordinate officer provided some form
of written communication from the original approving official is submitted
with the clearance record.

Revisions to directives should follow the same clearance protocols as
the original directives.

Directives should be accurate, complete, and clear. Use understandable,
direct language and avoid ambiguity.

Organize information in logical sequences. Cover one subject in one
place (i.e., in one paragraph, section, or chapter, depending on the scope
of the subject).

Write directives for a specific audience, and consider the audience’s
needs, resources, and knowledge.

Choose descriptive titles and headings with terms that would facilitate
on-line searches.

Break up long sections and paragraphs into multiple sentences or paragraphs.
However, do not subdivide so minutely that the text becomes fragmented or
loses continuity, or in the case of the CCDM unduly increases the number of
subsections.

Do not enclose directives headings or titles in quotation marks. Use
the number followed by a comma, then the full title.

When referring to the CCDM, use CCDM followed
by the section/sub-section identification numbers (e.g., CCDM
30.2.1.3.2). If applicable, cite the paragraph number (e.g., see CCDM 30.2.1.3.2(1)).

When referring to Notices, use Notice followed
by the identification number (e.g., Notice CC-2006-016,
or Notice N(30)6(12)-0).

When referring to laws, the Code of Federal Regulations, or other official
materials, be specific. When citing codified materials, include the Code title
number or common use equivalent and include the section number. For example:

When referring to forms and publications, use the number and complete
title the first time the form/publication is referenced; thereafter, use only
the form/publication number. Include hyperlinks to forms, publications and
other documents contained in the forms repository, available at http://publish.no.irs.gov/catlg.html.

Use official titles rather than names.

Use of the term “Policy”
. The
Commissioner confines the use of the word “policy”
within
the Service to those matters in which discretion is exercised by the Service.
The practice of substituting phrases such as the position of the Service instead
of policy, when referring to technical and litigation matters, has been adopted
by the Office of Chief Counsel and is used by the directives system.

Notes and footnotes. Notes may be inserted in
the CCDM text for explanatory insertions that do not fit text continuity.
For an example, see CCDM 30.2.1.3.3(7). Footnotes may be used in Notices;
in the CCDM they may be used only in exhibits.

Notices are prepared using the template shown in
See Exhibit 30.2.1-1. The template can be obtained from CC:FM:PF
as a Word document, or a macro for the Notice template that is available on
the CC Macros menu in Microsoft Word can be used.

Leave the Notice number, issue date, and information in the footer blank. These fields will be completed by CC:FM:PF after the
Notice is approved.

Titles on Notices (termed “subject matter”
on the
template) should be both descriptive and concise. Notices concerning uniformity
in handling docketed and nondocketed cases and litigation positions will include
the abbreviation CLP in the title to indicate a change in Service litigating
position. “Change in Litigating Position”
or ”
CLP”
is not sufficient as a title for the Notice, however, because titles
are used as search parameters in the online databases.

There is no prescribed format for the content of Notices. The format
should be chosen to best convey the information to be presented. As a guide,
many Notices have been structured as follows:

A Chief Counsel Uniform Issue List number (UIL) should be included in
the text of a Notice when applicable to facilitate research.

Notices should be prepared for the signature of an Associate Chief Counsel,
Division Counsel or above, unless the authority has been re-delegated (see
CCDM 30.2.1.3.1, Approval Authority for Directives).

All Notices must specify a cancellation date based on their purpose
and/or content. In general, one of the cancellation dates listed below will
be selected.

When CC:FM:PF receives approved Notices with cancellation dates of “one month after issuance”
or “one year after
issuance”
, it will insert the actual date before issuance
based on the approval date. The Notice will be archived as of the
date specified.

Form 178, Clearance Record, must accompany the Notice. The form indicates
that the document is a Notice, and provides the subject of the Notice, distribution
instructions, and any other pertinent information. Paragraphs (2) through
(6), below, provide instructions for completing Form 178, which is provided
in See Exhibit 30.2.1-2.

Type of Document — Place an X next to “Notice”
.

Explanation of Issuance — Use this space
to summarize the purpose of the Notice. When composing the summary, be sure
to capture the essence of the Notice. Including “key words”
will
facilitate word search requests, enabling those who are using this feature
to retrieve applicable Notice(s) from the Intranet Notice website.

Proposed Distribution — Place an X next
to “Distribute”
and “All Personnel”
.
Unless otherwise specified on the clearance record, all notices will be distributed
to all employees. If a more restrictive audience is needed, the author should
provide CC:FM:PF with an email containing the email addresses of all the recipients.

Title — This block should have the same
title as the approving official who will sign the Notice.

Reviewers —List the office symbols and names
of all reviewers in the spaces below “Route in Turn to”
.
Notices which contain material that affect employee working conditions or
items covered in the negotiated contract must be cleared by the Labor and
Employee Relations Division before they can be distributed to ensure that
the Notice does not have potential labor relations implications. The Notice
should be cleared by all the reviewers listed prior to sending the Notice
to the approving official for signature.

After the Notice has been cleared by all reviewers and signed by the
approving official, the point of contact (POC) should fax the signed Notice
and the Form(s) 178, Clearance Record, to CC:FM:PF and email the Word file.

Because CC:FM:PF will be working from faxed copies of the Notice and
clearance record(s), the originating office should retain the original signed
Notice and clearance record(s) until the Notice is archived. If the originating
office does not wish to do so, the originals and associated documentation
must be provided to CC:FM:PF.

Once CC:FM:PF has reviewed the Notice to ensure the Notice is correctly
formatted prior to distribution, the Notice will be dated and assigned a number.
The Notice in a pdf file format will be returned to the POC. The POC will
indicate whether any additional information needs to be included in the standard
email transmittal.

CC:FM:PF will distribute the Notice to all personnel, post it to the
Notice website, and ensure that it is posted to www.irs.gov
.

On an annual basis, CC:FM:PF will coordinate the review of active Notices
with cancellation dates of Upon incorporation into the CCDM
. The issuing office will take the necessary action to publish the
contents in the CCDM or revoke the Notice.

On an annual basis, the issuing office will review Notices issued with
cancellation dates of Effective until further notice/Indefinite
and determine whether the Notice should remain active, or whether
it should be published in the CCDM or revoked.

In 2004, the CCDM was extensively revised both in terms of content and
structure. The CCDM is published as Parts 30-39 of the IRM, described below,
and can be found electronically at the IRM Numerical Index http://publish.no.irs.gov/pubsys/irm/numind.html.

Within each part, the CCDM is organized by chapter and section. Chapter
and section titles are standardized; deviations, whether changes to existing
titles or additional titles, must be coordinated with CC:FM:PF prior to clearance
of the CCDM. Current approved chapter and section titles may be found on the
SPDER website http://spder.web.irs.gov/IRM/IRMIndexes/IRMPartChap.htm.
.

A section is the smallest unit of issue for publication purposes; in
this case it would be CCDM 30.2.1. Revisions to any text or exhibit in a section
requires publication of the entire section.

A section consists of a Manual Transmittal, text (including tables and
figures) which is presented in numbered subsections, and optional exhibits.

The first step in preparing a new or revised CCDM section is to organize
the material to be included. Incorporate existing guidance that was issued
as Notices, memoranda, or e-mails, and procedures derived from re-engineered
processes. Text and exhibits may incorporate or reference information found
on organizational webpages and in “desk”
and user guides.

To revise the content of an existing CCDM section, obtain an electronic
copy of the current section from the Numerical index site. Standard Generalized
Markup Language (SGML) editor software is used to publish the CCDM. Among
other purposes, the software enforces the standard CCDM format and numbering
system.

Authors with access to Epic Editor software should copy the SGML file
to their personal computer and revise the file directly.

Authors without access to Epic Editor software may prepare CCDM material
in Microsoft Word. To obtain an electronic copy of the current section from
the Numerical index site, copy the current PDF file to a personal computer
by saving the file as a rich text format file (not as a Word document). Then
open the .rtf file in Word, convert the file from the rich text format, and
make the necessary changes.

New CCDM sections may be written in either Epic Editor software or Microsoft
Word. CC:FM:PF will provide assistance for either process.

Exhibit 1.11.2-2, IRM Review Checklist ( http://publish.no.irs.gov/getpdf.cgi?catnum=29299
), contains a list of items that will be looked at by reviewers, CC:FM:PF,
and Media and Publications.

As authors develop new or revised CCDMs, they need to plan for formal
clearance so that impacted organizations have sufficient review time before
the CCDM can be finalized. Form 2061, Document Clearance Record, http://publish.no.irs.gov/getpdf.cgi?catnum=61498serves
as the official record of reviewers and their comments. This document, along
with substantive comments, is part of the permanent record and is stored in
the IRM Historical Library.

The Form 2061 should be completed by the author as described below:

CCDM sections containing information relating to the disclosure of official
information or “official use only”
(OUO) information,
must be cleared through Branches 6 or 7 in the Office of Associate Chief Counsel,
Procedure & Administration. On Form 2061, block 12 b should be checked.
For further information, see:

CCDM sections containing procedures that change working conditions of
Bargaining Unit employees are subject to NTEU notification and negotiation
and must be cleared through the Director, Labor and Employee Relations Division
CC:FM:LER. On Form 2061, block 12 d should be checked.

In addition to the mandatory reviewers described above, CCDMs sections
must also be cleared through the organizations the procedures or policies
may affect.

If the content of a new or revised CCDM is routine, allow at least 30
days for offices to review it. To help expedite the clearance time frame,
it is a good business practice to inform impacted offices about unsettled
issues prior to submitting the official clearance package. To do this, authors
may send the file(s) to the point of contact along with an explanation of
the applicable or outstanding issues.

See CCDM 30.1.1.1.2 for the approving official for Form 2061.

The “Non-Procedural Update”
process provides a stream-lined
method for revising CCDM sections to change information of a non-technical
or non-legal nature.

CCDM sections eligible for the non-procedural update process are those
which are technically up-to-date but which require minor changes such as the
following (this list is not all-inclusive):

CCDM revisions that are not eligible for the “non-procedural
update”
process include:

CCDM sections eligible for the non-procedural update process may be
revised or cancelled by either a subordinate officer to the original approval
level or CC:FM:PF. Clearance levels on Form 2061 are limited to the chain
of command between the author and the subordinate officer, and CC:FM:PF.

Division Counsels and Associates Chief Counsel may delegate this approval
authority for non-procedural updates to a specific individual or organizational
level on a permanent basis by notifying CC:FM:PF.

Along with the changed text, the non-procedural update process requires
a Manual Transmittal, Form 2061 and Form 1767 (see following subsection).

CCDM sections, whether new, revised, or being made obsolete, are issued
as needed; there is no schedule established. Publication dates will depend
on the amount of time required for clearance, administrative review of the
package, and SGML conversion of the material. Projected publication time frames
in the first quarter of the fiscal year may be impacted by the publication
of filing season IRM sections, which take precedence over all other IRM or
CCDM materials.

CCDM sections, whether new, revised, or being made obsolete, should
be submitted to CC:FM:PF with the accompanying supporting documents (described
in paragraphs (3) and (4).

Form 2061, Document Clearance Record
,
is prepared by the author and ensures that the material is seen and approved
by the appropriate organizations and positions. See CCDM 30.2.1.5.3 for guidelines,
and CCDM 30.2.1.3.1 for the approving official for Form 2061. The
original signed Form 2061 must be submitted to CC:FM:PF.

Form 1767, Publishing Services Requisition

, which can be found at http://publish.no.irs.gov/getpdf.cgi?catnum=61490, is
prepared by the author. The following blocks should be completed:

Both an electronic copy and a paper copy of the CCDM material should
be submitted.

CC:FM:PF will do a final review of the CCDM section for conformance
to CCDM and IRM publication requirements and will contact the author if any
modifications are needed. CCDM sections submitted as Word documents will be
converted to SGML.

CC:FM:PF will forward the final package to Media and Publications. Approximately
2-4 weeks later the CCDM will be posted on the IRM Numerical Index website,
to be followed bywww.irs.gov, etc.

Periodically , the issuing office will review CCDM sections they have
published to determine whether the CCDM section continues to remain current
or whether existing information needs to be revised or deleted, or new information
added.

On an annual basis, CC:FM:PF will coordinate a formal review of CCDM
sections that have Manual Transmittal dates two or more years older than the
current year. The issuing office will take the necessary action to review
the contents in the CCDM.

If the existing content is current and requires no changes, the author
will follow the “Non-Procedural Update”
process in CCDM
30.2.1.5.4.

If changes are required, the author will follow the normal process to
revise the section.

Any request for changes to a CCDM section, e.g. procedural modifications
or error corrections, should be submitted to the author identified in the
numerical index.

Sometimes national program guidance may not work for all offices in
all areas of the country because of special needs or other considerations.
If this is the case, the head of that office or organization may request permission
to deviate from the official procedures set forth in the CCDM.

Any request for a deviation from the CCDM must be approved by the organization
who “owns”
the CCDM process (normally the Part Manager,
see CCDM 30.2.1.5.1). A written request must be submitted from the head of
office to the Associate Chief Counsel/Division Counsel responsible for the
program.