[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