Internal Revenue Service Warning: You are not logged in. Your IP address will be publicly visible if you make any edits. If you log in or create an account, your edits will be attributed to your username, along with other benefits.Anti-spam check. Do not fill this in! ==Current organization== The 1980s saw a reorganization of the IRS. A bipartisan commission was created with several mandates, among them to increase customer service and improve collections.<ref>{{cite web |url=http://www.house.gov/natcommirs/main.htm |title=Official web site of the National Commission on Restructuring the Internal Revenue Service |publisher=House.gov |access-date=November 8, 2011 |archive-date=April 29, 2017 |archive-url=https://web.archive.org/web/20170429200455/http://www.house.gov/natcommirs/main.htm }}</ref> Congress later enacted the [[Internal Revenue Service Restructuring and Reform Act of 1998]], which mandated that the agency replace its geographic regional divisions with units that serve particular categories of taxpayers.<ref>Pub. L. No. 105-206, 112 Stat. 685 (July 22, 1998).</ref> As a result, the IRS now functions under four major operating divisions: *Large Business and International (LB&I) *Small Business/Self-Employed (SB/SE) *Wage and Investment (W&I) *Tax Exempt & Government Entities (TE/GE) The Large Business & International (LB&I) division was known as the Large and Mid-Size Business division prior to a name change on October 1, 2010.<ref>IR-2010-88, August 4, 2010, "IRS Realigns and Renames Large Business Division, Enhances Focus on International Tax Administration", Internal Revenue Service, at [https://www.irs.gov/newsroom/article/0,,id=226284,00.html IRS.gov] {{Webarchive|url=https://web.archive.org/web/20120827093340/http://www.irs.gov/newsroom/article/0,,id=226284,00.html |date=August 27, 2012 }}</ref> The IRS is [[Internal Revenue Service Building|headquartered]] in [[Washington, D.C.]], and does most of its [[computer programming]] in Maryland.<ref name="New Carrollton MD">{{cite web | title=Remarks by Secretary of the Treasury Janet L. Yellen at the IRS facility in New Carrollton, Maryland | website=U.S. Department of the Treasury | date=2022-09-15 | url=https://home.treasury.gov/news/press-releases/jy0952 | access-date=2022-10-15}}</ref> It processes paper [[Tax return (United States)|tax returns]] sent by [[United States Postal Service|mail]] and e-filed tax returns at three IRS center locations: Austin, Texas; Kansas City, Missouri; and Ogden, Utah.<ref name="IRS-Centers">{{cite web | title=Submission Processing Center Street Addresses for Private Delivery Service (PDS) | website=Internal Revenue Service | date=2016-10-26 | url=https://www.irs.gov/filing/submission-processing-center-street-addresses-for-private-delivery-service-pds | access-date=2022-10-15}}</ref> The IRS also operates computer centers in three locations: Detroit, Michigan; Martinsburg, West Virginia; and Memphis, Tennessee.<ref>{{cite web|url=http://www.gao.gov/new.items/d11308.pdf |title=GAO-11-308 Information Security: IRS Needs to Enhance Internal Control over Financial Reporting and Taxpayer Data |access-date=November 8, 2011}}</ref> ===Commissioner=== {{main|Commissioner of Internal Revenue}} The IRS is currently led by [[Daniel Werfel]], who became Commissioner of Internal Revenue on March 13, 2023.<ref name="IRS-Werfel">{{cite web | title=Werfel begins work as 50th IRS Commissioner | website=Internal Revenue Service | date=2023-03-13 | url=https://www.irs.gov/newsroom/werfel-begins-work-as-50th-irs-commissioner | access-date=2023-03-16}}</ref> He succeeded [[Douglas O'Donnell]], who served as Acting Commissioner of Internal Revenue after [[Charles P. Rettig]]'s term as Commissioner ended on November 12, 2022.<ref name="Tres-ODonnell">{{cite web | title=IRS Deputy Commissioner Douglas O'Donnell Designated Acting IRS Commissioner | website=U.S. Department of the Treasury | date=2022-10-28 | url=https://home.treasury.gov/news/press-releases/jy1060 | access-date=2022-12-01}}</ref> There have been 50 commissioners of Internal Revenue and 28 acting commissioners since the agency's creation in 1862.<ref name=commish>{{cite web|title=The Commissioner's Section|url=https://www.irs.gov/uac/The-Commissioner%27s-Section|publisher=IRS.gov|access-date=August 10, 2017|archive-date=April 23, 2016|archive-url=https://web.archive.org/web/20160423103444/https://www.irs.gov/uac/The-Commissioner%27s-Section}}</ref> From May 22, 2013, to December 23, 2013, senior official at the [[Office of Management and Budget]] [[Daniel Werfel]] was acting Commissioner of Internal Revenue.<ref name="WH press release 2013">[https://obamawhitehouse.archives.gov/the-press-office/2013/05/16/president-obama-appoints-daniel-werfel-acting-commissioner-internal-reve President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue], May 16, 2013</ref> Werfel, who attended law school at the [[University of North Carolina]] and attained a master's degree from [[Duke University]], prepared the government for a potential shutdown in 2011 by determining which services that would remain in existence.<ref name="WH press release 2013"/><ref>{{cite news|title=Daniel Werfel replaces Miller as acting IRS commissioner|url=https://www.washingtonpost.com/blogs/post-politics/wp/2013/05/16/daniel-werfel-to-replace-miller-as-acting-irs-commissioner/|access-date=May 16, 2013|newspaper=The Washington Post|date=May 16, 2013|author=Zachary A. Goldfarb|author2=Aaron Blake}}</ref> No IRS commissioner has served more than five years and one month since Guy Helvering, who served 10 years until 1943.<ref name=bloomberg1>{{cite news|title=IRS Commissioner Says He Doesn't Want Second Term|newspaper=Bloomberg|date=April 5, 2012|url=https://www.bloomberg.com/news/2012-04-05/irs-commissioner-says-he-doesn-t-want-second-term.html |last=Rubin |first=Richard }}</ref> The most recent commissioner to serve the longest term was Doug Shulman, who was appointed by President [[George W. Bush]] and served for five years.<ref name="bloomberg1"/> ===Deputy commissioners=== The Commissioner of Internal Revenue is assisted by two deputy commissioners. The Deputy Commissioner for Operations Support reports directly to the Commissioner and oversees the IRS's integrated support functions, working to facilitate economy of scale efficiencies and better business practices. The Deputy also administers and provides executive leadership for customer service, processing, tax law enforcement and financial management operations. Additionally, the Deputy in this position assists and acts on behalf of the IRS Commissioner in directing, coordinating and controlling the policies, programs and activities of the IRS. This includes establishing tax administration policy and developing strategic issues and objectives for IRS strategic management. The Deputy Commissioner for Services and Enforcement reports directly to the Commissioner and oversees the four primary operating divisions responsible for the major customer segments and other taxpayer-facing functions. The Deputy Commissioner for Services and Enforcement serves as the IRS Commissioner's essential assistant acting on behalf of the commissioner in establishing and enforcing tax administration policy and upholding IRS's mission to provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities. ===Office of the Taxpayer Advocate=== {{main|Office of the Taxpayer Advocate}} The [[Office of the Taxpayer Advocate]], also called the Taxpayer Advocate Service, is an independent office within the IRS responsible for assisting taxpayers in resolving their problems with the IRS and identifying systemic problems that exist within the IRS.<ref>{{cite web|url=http://www.irstaxreliefsettlement.com/irs-tax-attorney-los-angeles/ |title=IRS Tax Attorney Los Angeles |publisher=IRStaxreliefsettlement | access-date=2016-09-05}}</ref> The current head of the organization, known as the ''United States Taxpayer Advocate'', is Erin M. Collins.<ref>{{cite web |url=https://taxpayeradvocate.irs.gov/about/our-leadership |title=Taxpayer Advocate Service - Our Leadership |access-date=August 17, 2019 |archive-date=October 16, 2020 |archive-url=https://web.archive.org/web/20201016172748/https://taxpayeradvocate.irs.gov/about/our-leadership }}</ref> ===Independent Office of Appeals=== {{main|Independent Office of Appeals}} The Independent Office of Appeals is an independent organization within the IRS that helps taxpayers resolve their tax disputes through an informal, administrative process. Its mission is to resolve tax controversies fairly and impartially, without litigation.<ref name="IRS Appeals">{{citation-attribution|1={{cite web|url=https://www.irs.gov/compliance/appeals|title=Office of Appeals|publisher=US Internal Revenue Service |access-date=July 5, 2018}} }}</ref> Resolution of a case in Appeals "could take anywhere from 90 days to a year".<ref>{{cite web|url=https://www.irs.gov/compliance/appeals/what-can-you-expect-from-appeals|title=What Can You Expect from Appeals |website=Internal Revenue Service}}</ref> The current chief is Donna C. Hansberry.<ref>{{cite web|url=https://www.irs.gov/pub/irs-utl/appeals-org-structure.pdf|title=Hansberry}}</ref> ===Office of Professional Responsibility (OPR)=== {{main|Office of Professional Responsibility (IRS)}} OPR investigates suspected misconduct by attorneys, CPAs and enrolled agents ("tax practitioners") involving practice before the IRS and has the power to impose various penalties. OPR can also take action against tax practitioners for conviction of a crime or failure to file their own tax returns. According to former OPR director Karen Hawkins, "The focus has been on [[roadkill]]{{snd}}the easy cases of tax practitioners who are non-filers."<ref>{{cite web|url=https://law.ggu.edu/press-room/profiles/alumni/karen-lee-hawkins|title=Karen Lee Hawkins|website=law.ggu.edu}}</ref> The current acting director is Elizabeth Kastenberg.<ref name="IRS OPR">{{citation-attribution|1={{cite web|url=https://www.irs.gov/tax-professionals/the-office-of-professional-responsibility-opr-at-a-glance|title=The Office of Professional Responsibility (OPR) At-A-Glance|publisher=US Internal Revenue Service |access-date=August 17, 2019}} }}</ref> ===Criminal Investigation (CI)=== {{main|IRS Criminal Investigation}} '''Internal Revenue Service, Criminal Investigation''' ('''IRS-CI''') is responsible for investigating potential criminal violations of the U.S. [[Internal Revenue Code]] and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. This division is headed by the ''[[Chief, IRS Criminal Investigation|Chief, Criminal Investigation]]'' appointed by the [[IRS Commissioner]]. ===Programs=== Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) are volunteer programs that the IRS runs to train volunteers and provide tax assistance and counseling to taxpayers.<ref>{{cite web |url=https://www.irs.gov/app/vita/index.jsp?level= |title=Link & Learn Taxes, linking volunteers to quality e-learning |publisher=Irs.gov |access-date=December 22, 2012 |archive-date=March 17, 2012 |archive-url=https://web.archive.org/web/20120317224701/http://www.irs.gov/app/vita/index.jsp?level= }}</ref> Volunteers can study e-course material, take tests, and practice using tax-preparation software. Link & Learn Taxes (searchable by keyword on the IRS website), is the free e-learning portion of VITA/TCE program for training volunteers. ===Structure=== *[[Commissioner of Internal Revenue]] **Deputy Commissioner for Services and Enforcement ***Assistant Deputy Commissioner for Services and Enforcement ***'''Large Business and International Division'''{{snd}}administers tax laws governing businesses with assets greater than $10{{spaces}}million **** ***'''Small Business/Self-Employed Division'''{{snd}}administers tax laws governing small businesses and self-employed taxpayers ****Collection β collects delinquent taxes and secures filing of delinquent tax return ****Examination β reviews returns to ensure taxpayers have complied with their tax responsibilities ****Operations Support β centralized support services ***'''Wage and Investment Division'''{{snd}}administers tax laws governing individual wage earners ****Customer Assistance, Relationships and Education{{snd}}assist taxpayers in satisfying their tax responsibilities ****Return Integrity and Compliance Services{{snd}}detecting and preventing improper refunds ****Customer Account Services{{snd}}processing taxpayer returns ****Operations Support β internal management and support services ***'''Tax Exempt and Government Entities Division'''{{snd}}administers tax laws governing governmental and tax exempt entities ****Government Entities/Shares Services{{snd}}manages, directs, and executes nationwide activities for government entities as well as provides divisional operational support ****Employee Plans. β administers pension plan tax laws ****Exempt Organizations β determining tax exempt status for organizations and regulating the same through examination and compliance checks ***'''Criminal Investigation Division'''{{snd}}investigates criminal violations of tax laws and other related financial crimes ****International Operations β conducts international investigations of financial crimes and provides special agent attaches in strategic International locations ****Operations, Policy, and Support{{snd}}plans, develops, directs, and implements criminal investigations through regional field offices ****Refund and Cyber Crimes{{snd}}identifying criminal tax schemes and conducting cybercrime investigations ****Strategy β internal support services ****Technology Operations and Investigative Services{{snd}}management of information technology ***Office of Online Services ***Return Preparer Office ***[[Office of Professional Responsibility (IRS)|Office of Professional Responsibility]] ***[[IRS Whistleblower Office|Whistleblower Office]] **Deputy Commissioner for Operations Support ***Assistant Deputy Commissioner for Operations Support ***Chief, Facilities Management and Security Services ***Chief Information Officer ***Chief Privacy Officer ***Chief Procurement Officer ***Chief Financial Officer ***IRS Human Capital Officer ***Chief Risk Officer ***Chief Diversity Officer ***Chief Research and Analytics Officer **Chief of Staff **Chief, Communications and Liaison **[[National Taxpayer Advocate]] **Chief Counsel **Chief, IRS [[Independent Office of Appeals]] Summary: Please note that all contributions to Christianpedia may be edited, altered, or removed by other contributors. 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