1.1.5.1 (02-26-1999)
Office of the Commissioner

1. The Commissioner 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 Office of the Commissioner consists of the Commissioner, Deputy Commissioner Operations, Deputy Commissioner Modernization, and their immediate staffs. The Commissioner directly supervises the two Deputy Commissioners, the National Taxpayer Advocate, the Chief Information Officer, the Chief Communications and Liaison and the Chief of Staff. The Chief Counsel also reports to the Commissioner except as specified in the IRS Restructuring and Reform Act of 1998. The specific organizational placement of Chief Counsel is pending Department of the Treasury determination.
3. 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.
4. The Chief of Staff reviews and appraises major policy issues and questions with implications for the IRS position on a wide variety of issues. He or she coordinates the review and analysis of policy proposals of direct interest to the Commissioner; provides advice and evaluation of proposals, recommendations and reports requiring the Commissioner’s approval; oversees the management of the Commissioner’s schedule and correspondence; manages a variety of executive oversight and decision-making processes.
5. 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.
6. Other Assistants to the Commissioner 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 (02-26-1999)
Deputy Commissioner Operations

1. The Deputy Commissioner Operations is the highest career official in the IRS who 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 for 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. The Deputy Commissioner Operations supervises:
   • National Director, Taxpayer Treatment and Service Improvements
   • National Director, EEO and Diversity
   • Regional Commissioners
   • Chief Management and Finance
   • National Director of Appeals
   • Chief Operations Officer.

1.1.5.3 (02-26-1999)
Deputy Commissioner Modernization

1. The Deputy Commissioner Modernization is a special appointment that is not to exceed four years and is responsible for establishing and managing the modernization teams developing the reorganization of the IRS. The Deputy assists and acts for 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. The Deputy Commissioner Modernization establishes and supervises modernization teams responsible for the future reorganization of the IRS.