[Federal Register Volume 59, Number 13 (Thursday, January 20, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-1347]
[[Page Unknown]]
[Federal Register: January 20, 1994]
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DEPARTMENT OF THE TREASURY
[Treasury Order Number: 150-02]
Establishment of Certain Offices in the National Office of the
Internal Revenue Service
Dated: January 11, 1994.
1. By the authority vested in the Secretary of the Treasury by 31
U.S.C. 321(b), sections 7801(a), 7802 and 7803 of the Internal Revenue
Code of 1986, and Reorganization Plan No. 1 of 1952, pursuant to
section 7804(a) of the Internal Revenue Code, all offices in the
National Office of the Internal Revenue Service (IRS) shall continue
uninterrupted, except that:
a. The Chief Operations Officer position is abolished;
b. The following new positions reporting to the Commissioner
through the Deputy Commissioner are established: Chief, Management and
Administration; Chief, Strategic Planning and Communications; Chief,
Taxpayer Services; Chief Compliance Officer; and Chief, Headquarters
Operations;
c. The position of Assistant to the Commissioner (Taxpayer
Ombudsman) is retitled Taxpayer Ombudsman;
d. The position of Tax Systems Modernization Program Manager has
expanded responsibilities and is retitled Modernization Executive
reporting to the Commissioner through the Deputy Commissioner; and
e. The following Assistant Commissioner positions are abolished:
(Planning and Research), (Finance), (Human Resources and Support), and
(Returns Processing).
2. The changes in paragraph 1. shall be implemented at an
appropriate time or times as determined by the Commissioner of Internal
Revenue. Effective immediately, the Commissioner of Internal Revenue is
authorized to effect such transfers of functions, personnel, positions,
equipment and funds as may be necessary to implement the provisions of
this Order.
3. Except for the specific positions and titles in paragraphs 4.
through 15. of this Order, the Commissioner may create, abolish, or
modify offices and positions within the IRS as may be necessary to
effectively and efficiently administer the tax laws or other
responsibilities assigned to the IRS. The authority of the Commissioner
to create, abolish, or modify offices under this delegation is subject
only to limitations that exist by law or Department of the Treasury
rules and regulations, including Treasury Directive 21-01,
``Organizational Changes.''
4. Office of Commissioner of Internal Revenue. The Office of the
Commissioner shall consist of the Commissioner; Deputy Commissioner;
Chief Financial Officer; Chief Information Officer; Chief, Management
and Administration; Chief, Strategic Planning and Communications;
Chief, Taxpayer Services; Chief Compliance Officer; Chief, Headquarters
Operations; Chief Inspector; Taxpayer Ombudsman; Assistants to the
Commissioner (except Legislative Liaison, Equal Opportunity, Quality,
and Public Affairs); Assistant to the Deputy Commissioner; and
Modernization Executive.
5. Deputy Commissioner. The Deputy Commissioner is the highest
career official in the IRS and has line authority over all IRS
officials and operations, except the Chief Inspector. The Deputy
Commissioner is responsible for the following activities.
a. Assists and acts for the Commissioner in planning, directing,
coordinating and controlling the policies, programs and other
activities of the IRS.
b. Assists the Commissioner in establishing tax administration
policy and developing strategic issues and objectives as a basis for
strategic management of the Service.
c. Supervises the Chiefs in the Office of the Commissioner (except
Chief Inspector); Taxpayer Ombudsman; Modernization Executive;
Assistants to the Commissioner (except Legislative Liaison, Public
Affairs, Quality, and Equal Opportunity); Assistant to the Deputy
Commissioner; and Regional Commissioners.
6. Modernization Executive. The Modernization Executive advises the
Commissioner and acts as the main IRS spokesperson on the IRS Business
Vision and transition activities, including establishing prototype
sites to test new organizational concepts and resolving operational and
strategic issues with cross-functional impact. The Modernization
Executive leads development of IRS policy on implementing new ways of
doing business, establishing the strategic direction and providing a
critical evaluation of integrated operational and transition
activities.
7. Chief Compliance Officer. The Chief Compliance Officer is the
principal advisor to the Commissioner and Deputy Commissioner on policy
and operational matters affecting compliance functions. The Chief
Compliance Officer is responsible for the following activities.
a. Serves as national spokesperson for the field compliance
functions, which include:
(1) Compliance research;
(2) Delinquent accounts and returns;
(3) Criminal tax fraud investigation;
(4) Tax return examination;
(5) Employee plans and exempt organizations approval and
examination;
(6) Tax treaty administration;
(7) Foreign tax administration assistance; and
(8) Disclosure.
b. Supervises the Assistant Commissioners (Collection), (Criminal
Investigation), (Employee Plans and Exempt Organizations),
(Examination), and (International), and the Directors of: Research, and
Statistics of Income.
c. Represents IRS, as designated by the Commissioner or Deputy
Commissioner, to other executive branch agencies, the Congress, other
tax authorities and the public on field compliance operations and major
cross-functional issues related to compliance.
8. Chief, Taxpayer Services. The Chief, Taxpayer Services, is the
principal advisor to the Commissioner and Deputy Commissioner on policy
and operational matters affecting taxpayer assistance, and tax return
and document processing. The Chief, Taxpayer Services, is responsible
for the following activities.
a. Serves as national spokesperson for the field taxpayer services
functions, which include:
(1) Assisting taxpayers in complying with the tax laws; and
(2) Processing tax returns and information documents.
b. Supervises the Assistant Commissioner (Taxpayer Services) and
the Directors for: Input Processing, and Case Processing.
c. Represents IRS, as designated by the Commissioner or Deputy
Commissioner, to other executive branch agencies, the Congress, other
tax authorities and the public on field taxpayer services operations
and major cross-functional issues related to taxpayer services.
9. Chief Financial Officer. The Chief Financial Officer is the
principal advisor to the Commissioner and Deputy Commissioner on
Servicewide financial management and revenue accounting and is
responsible for the following activities.
a. Serves as the main IRS spokesperson on planning and managing
financial resources, including formulating budgets and controlling
their execution; and accounting for revenue collected by the Service.
b. Establishes practices, procedures, standards and controls for
the Service's financial systems.
c. Supervises the following Directors of: Budget, Accounting
Standards and Systems, and Financial Management; and the Chief, Revenue
Accounting.
d. Represents IRS, as designated by the Commissioner or Deputy
Commissioner, to other executive branch agencies, Congress, other tax
authorities and the public on the management of financial resources,
and major cross-functional issues related to financial management.
10. Chief, Management and Administration. The Chief, Management and
Administration, is the principal advisor to the Commissioner and Deputy
Commissioner on Servicewide management of human resources and
procurement and is responsible for the following activities.
a. Serves as national spokesperson for the management of human
resources and procurement, which include:
(1) Administering human resource policies;
(2) Providing Servicewide guidance on facilities and logistical
support; and
(3) Contracting.
b. Establishes practices, procedures, standards and controls for
IRS human resource and procurement systems.
c. Supervises the Assistant Commissioner (Procurement), the
Assistant to the Commissioner (Equal Opportunity), and the Directors
of: Human Resources, Training and Development, Facilities and
Information Management Systems, and Analysis and Studies.
d. Represents IRS, as designated by the Commissioner or Deputy
Commissioner, to other executive branch agencies, Congress, other tax
authorities, and the public on the management of human resources and
procurement, and on major cross-functional issues related to management
and administration.
11. Chief Information Officer. The Chief Information Officer is the
principal advisor to the Commissioner and Deputy Commissioner on
Servicewide information resources and technology management. The Chief
Information Officer is responsible for the following activities.
a. Serves as the main IRS spokesperson on the planning, developing,
and managing of information resources, including:
(1) Strategic technology planning;
(2) Data administration and privacy assurance;
(3) Technology standards; and
(4) Telecommunications.
b. Establishes policies, practices, standards and controls
affecting these functions and the development and acquisition of
computer hardware and software.
c. Provides the focus for technology management and plays an
essential role in shaping and fostering a shared commitment to
technology goals and programs.
d. Supervises the Assistant Commissioners (Information Systems
Development) and (Information Systems Management), the Privacy
Advocate, and the Systems Architects.
e. Represents IRS, as designated by the Commissioner or Deputy
Commissioner, to other executive branch agencies, the Congress, other
tax authorities, and the public on Servicewide information resources
and technology management and major cross-functional issues related to
information systems.
12. Chief, Strategic Planning and Communications. The Chief,
Strategic Planning and Communications, is the principal advisor to the
Commissioner and Deputy Commissioner on Servicewide planning and
internal and external communications and is responsible for the
following activities.
a. Serves as national spokesperson for the planning and
communications functions, which include:
(1) Administering the Strategic Management System; and
(2) Developing communications strategies and mechanisms for
internal and external stakeholders.
b. Supervises the following Assistants to the Commissioner: (Public
Affairs), (Quality) and (Legislative Liaison); the Directors of: Tax
Forms and Publications, and Planning; and the Chief, Publishing
Services.
c. Represents IRS, as designated by the Commissioner or Deputy
Commissioner, to other executive branch agencies, Congress, other tax
authorities, and the public on Servicewide strategic management,
communications and major cross- functional issues related to planning
and communications.
13. Chief, Headquarters Operations. The Chief, Headquarters
Operations, advises the Commissioner and Deputy Commissioner on all
aspects of managing IRS headquarters operations and is responsible for
program management for headquarters support and services, human
resources, financial operations, budget formulation and execution,
automated data processing activities, equal opportunity, diversity,
ethics, and internal communications.
14. Chief Inspector. The Chief Inspector shall, to ensure
objectivity and integrity, report directly to the Commissioner.
15. Chief Counsel. The Office of the Chief Counsel is an office
within the Department of the Treasury Legal Division. The Chief
Counsel, pursuant to delegated authority from the General Counsel of
the Treasury, is authorized to take necessary action on certain
personnel and administrative matters pertaining to the Office of the
Chief Counsel, including but not limited to those for the appointment,
classification, promotion, demotion, reassignment, transfer or
separation of officers or employees; however, all personnel and
administrative matters concerning Senior Executive Service or managers,
management officials and supervisory employees (Grade 13 and above) in
the Offices of Associate Chief Counsel (International), (Domestic), and
(Employee Benefits and Exempt Organizations), whose primary duties do
not involve litigation, and the Office of the National Director of
Appeals, shall be approved by the Commissioner of Internal Revenue
prior to implementation.
a. The National Director of Appeals is supervised by the Chief
Counsel. The Commissioner of Internal Revenue exercises line
supervision over the Chief Counsel for this function.
b. The Commissioner of Internal Revenue shall exercise the final
authority of the IRS concerning substantive interpretation of the tax
laws as reflected in legislative and regulatory proposals, revenue
rulings, letter rulings, and technical advice memoranda.
16. Cancellation. This Order supersedes Treasury Order 150-02,
``Establishment of Certain Offices in the National Office of the
Internal Revenue Service,'' dated October 4, 1991.
Lloyd Bentsen,
Secretary of the Treasury.
Attachment.
BILLING CODE 4810-25-P
TN20JA94.001
[FR Doc. 94-1347 Filed 1-19-94; 8:45 am]
BILLING CODE 4810-25-C