1.1 Organization and Staffing

• 1.1.1 IRS Mission and Basic Organization
• 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
• 1.1.12 Chief Information Officer (Cont. 1)
• 1.1.12 Chief Information Officer (Cont. 2)
• 1.1.13 Wage and Investment
• 1.1.13 Wage and Investment (Cont. 1)
• 1.1.13 Wage and Investment (Cont. 2)
• 1.1.13 Wage and Investment (Cont. 3)
• 1.1.16 Small Business/Self Employed Division
• 1.1.16 Small Business/Self Employed Division (Cont. 1)
• 1.1.16 Small Business/Self Employed Division (Cont. 2)
• 1.1.17 Agency-wide Shared Services
• 1.1.17 Agency-wide Shared Services (Cont. 1)
• 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
• 1.2.24 Policy Statements for Special Topics
• 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
• 1.2.43 Delegation of Authorities for the Examining Process
• 1.2.44 Delegation of Authorities for the Collecting Process
• 1.2.45 Delegation of Authorities for Human Resource Management Activities
• 1.2.46 Delegation 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

1.4 Resource Guide for Managers

• 1.4.1 Management Roles and Responsibilities
• 1.4.2 Monitoring and Improving Internal Accounting and Administrative Controls
• 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
• 1.4.11 Field Assistance Guide for Managers (Cont. 1)
• 1.4.16 Accounts Management Guide for Managers
• 1.4.16 Accounts Management Guide for Managers (Cont. 1)
• 1.4.17 Compliance Managers Guide
• 1.4.18 e-help Desk Managers Guide
• 1.4.18 e-help Desk Managers Guide (Cont. 1)
• 1.4.19 Automated Underreporter Managers and Coordinators Handbook
• 1.4.19 Automated Underreporter Managers and Coordinators Handbook (Cont. 1)
• 1.4.19 Automated Underreporter Managers and Coordinators Handbook (Cont. 2)
• 1.4.19 Automated Underreporter Managers and Coordinators Handbook (Cont. 3)
• 1.4.20 Filing & Payment Compliance Managers Handbook
• 1.4.20 Filing & Payment Compliance Managers Handbook (Cont. 1)
• 1.4.21 Accounts Management and Compliance Service Systems Administrators/Analysts Handbook
• 1.4.28 Appeals Managers Procedures
• 1.4.40 SB/SE Compliance Field Examination Group Manager
• 1.4.40 SB/SE Compliance Field Examination Group Manager (Cont. 1)
• 1.4.40 SB/SE Compliance Field Examination Group Manager (Cont. 2)
• 1.4.50 Collection Group Manager, Territory Manager and Area Director Operational Aid
• 1.4.51 Insolvency
• 1.4.51 Insolvency (Cont. 1)
• 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 Measurement System: A New Approach to Measuring Organizational Performance Handbook
• 1.5.2 Uses of Statistics
• 1.5.3 Certification and Independent Review Processes
• 1.5.4 Section 1204/Regulation 801 Guidance for Appeals
• 1.5.5 Section 1204/Regulation 801 Guidance for Criminal Investigation (CI)
• 1.5.8 Guidance for Taxpayer Advocate Service (TAS)
• 1.5.9 Section 1204/Regulation 801 Guidance for Tax Exempt/Government Entities (TE/GE)

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

1.9 National Security Information

• 1.9.1 Overview
• 1.9.2 Classification Management
• 1.9.3 Safeguarding National Security Information
• 1.9.4 Security Violations—Loss or Compromise of Classified Information

1.10 Office of the Commissioner of Internal Revenue

• 1.10.1 The IRS Correspondence Manual
• 1.10.1 The IRS Correspondence Manual (Cont. 1)
• 1.10.2 Reference Materials for Preparing Correspondence
• 1.10.2 Reference Materials for Preparing Correspondence (Cont. 1)
• 1.10.3 Standards for Using E-mail

1.11 Internal Management Documents System

• 1.11.1 Internal Management Documents
• 1.11.2 Internal Revenue Manual (IRM)
• 1.11.3 Policy Statements
• 1.11.4 Delegation Orders
• 1.11.5 Publishing Internal Management Documents
• 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
• 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
• 1.13.3 Document Management (Cont. 1)
• 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
• 1.13.8 Statistical Editing of Corporation Tax Returns (Cont. 1)
• 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
• 1.14.4 Personal Property Management (Cont. 1)
• 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 Management

• 1.15.1 The Records 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 Chief Counsel/Associate Chief Counsel / Tax Exempt and Government Entities (TE/GE)
• 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 the Economic Stabilization
• 1.15.38 General Records Schedules (GRS) 1 — Civilian Personnel Records
• 1.15.39 General Records Schedule (GRS) 2—Payrolling & Administration
• 1.15.40 General Records Schedule (GRS)–3 Procurement, Supply, and Grant Records
• 1.15.41 General Records Schedule (GRS) 4 — Property Disposal Records
• 1.15.42 General Records Schedule (GRS) 5-Budget Preparation, Presentation & Apportionment
• 1.15.43 General Records Schedule (GRS) 6—Accountable Officers' Accounts
• 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 Maintenance/Operations Records
• 1.15.48 General Records Schedule (GRS) 11—Space and Maintenance Records
• 1.15.49 Communication Records
• 1.15.50 GRS 13—Printing, Binding, Duplication/Distribution Records
• 1.15.51 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

1.16 Physical Security Program

• 1.16.1 Physical Security
• 1.16.2 Functional and Compliance Reviews
• 1.16.3 Safeguard Reviews
• 1.16.4 Overview of ID Media
• 1.16.5 Identification Card
• 1.16.6 Pocket Commissions
• 1.16.7 Enforcement Shields
• 1.16.8 Emergency Planning and Incident Reporting
• 1.16.9 Occupant Emergency Plan
• 1.16.10 Business Resumption
• 1.16.11 Basic Security Concepts
• 1.16.12 Facility and Property Protection
• 1.16.13 Information Protection
• 1.16.14 Methods of Providing Protection
• 1.16.15 Minimum Protection Standards (MPS)

1.17 Publishing

• 1.17.1 Organizational Description, Authority, Role, and Responsibilities
• 1.17.2 Publishing Management
• 1.17.2 Publishing Management (Cont. 1)
• 1.17.3 Tax Products Program
• 1.17.4 Production Sources and Special Programs

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

1.23 Personnel Security

• 1.23.2 Contractor Investigations

1.25 Practice Before the IRS

• 1.25.1 Rules Governing Practice Before the IRS

1.31 CFO Internal Policy and Procedures

• 1.31.2 Procedures for the Preparation of Custodial Financial Statements
• 1.31.2 Procedures for the Preparation of Custodial Financial Statements (Cont. 1)
• 1.31.2 Procedures for the Preparation of Custodial Financial Statements (Cont. 2)
• 1.31.2 Procedures for the Preparation of Custodial Financial Statements (Cont. 3)
• 1.31.2 Procedures for the Preparation of Custodial Financial Statements (Cont. 4)
• 1.31.2 Procedures for the Preparation of Custodial Financial Statements (Cont. 5)
• 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
• 1.31.7 Operating Procedures for the Revenue Systems Office (RSO) in the National Headquarters Office (Cont. 1)
• 1.31.7 Operating Procedures for the Revenue Systems Office (RSO) in the National Headquarters Office (Cont. 2)

1.32 Servicewide Financial Policies and Procedures

• 1.32.1 Official IRS Travel Guide
• 1.32.1 Official IRS Travel Guide (Cont. 1)
• 1.32.4 Travel Card Program Handbook
• 1.32.4 Travel Card Program Handbook (Cont. 1)
• 1.32.6 Purchase Card Program Handbook
• 1.32.15 Public Transportation Subsidy Program (PTSP)
• 1.32.18 Revenue Policies

1.33 Strategic Planning, Budgeting and Performance Management Process

• 1.33.4 Financial Operating Guidelines
• 1.33.4 Financial Operating Guidelines (Cont. 1)

1.35 Administrative Accounting

• 1.35.5 Advances, Prepaid Expenses and Other Assets
• 1.35.6 Property and Equipment Accounting

1.36 Administrative Accounting Financial Management Reports

• 1.36.2 Treasury Information Executive Repository

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 Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) Post-Audit Process