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<GovernmentManual>
  <accessId>GOVMAN-2013-11-06-255</accessId>
  <Entity EntityId="255" ParentId="125" SortOrder="5">
    <EntityType>SubEntityLevelOne</EntityType>
    <Category>Executive Branch: Departments</Category>
    <IntroductoryHeader/>
    <IntroductoryParagraph/>
    <AgencyName>Internal Revenue Service</AgencyName>
    <Addresses>
      <Address EntityAddressId="174" SortOrder="1">
        <FooterDetails>
          <Email/>
          <WebAddress>http://www.irs.gov</WebAddress>
        </FooterDetails>
        <Address>1111 Constitution Avenue NW., Washington, DC 20224</Address>
        <Phone>202-622-5000</Phone>
        <Phone2/>
        <Fax/>
      </Address>
    </Addresses>
    <LeaderShipTables>
      <LeaderShipTable EntityLeaderShipTableId="198" SortOrder="1">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header/>
        <HeaderParagraph/>
        <NameColumnHeader/>
        <ShowFootNote>Yes</ShowFootNote>
        <ShowHeader>Yes</ShowHeader>
        <ShowHeaderParagraph>Yes</ShowHeaderParagraph>
        <ShowNameColumnHeader>Yes</ShowNameColumnHeader>
        <ShowTitleColumnHeader>Yes</ShowTitleColumnHeader>
        <TitleColumnHeader/>
        <LeaderShipTableValues>
          <Values EntityLeadershipTableValuesId="2866" SortOrder="1">
            <NameColumnValue>Daniel I. Werfel, Acting</NameColumnValue>
            <TitleColumnValue>Commissioner of Internal Revenue</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2867" SortOrder="2">
            <NameColumnValue>Beth Tucker</NameColumnValue>
            <TitleColumnValue>Deputy Commissioner for Operations Support</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2868" SortOrder="3">
            <NameColumnValue>(vacancy)</NameColumnValue>
            <TitleColumnValue>Deputy Commissioner for Services and Enforcement</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2869" SortOrder="4">
            <NameColumnValue>William J. Wilkins</NameColumnValue>
            <TitleColumnValue>Chief Counsel</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2870" SortOrder="5">
            <NameColumnValue>Heather C. Maloy</NameColumnValue>
            <TitleColumnValue>Commissioner, Large Business and International Division</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2871" SortOrder="6">
            <NameColumnValue>Faris Fink</NameColumnValue>
            <TitleColumnValue>Commissioner, Small Business/Self-Employed Division</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2872" SortOrder="7">
            <NameColumnValue>Michael Julainelle, Acting</NameColumnValue>
            <TitleColumnValue>Commissioner, Tax Exempt and Government Entities Division</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2873" SortOrder="8">
            <NameColumnValue>Peggy Bogadi</NameColumnValue>
            <TitleColumnValue>Commissioner, Wage and Investment Division</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2874" SortOrder="9">
            <NameColumnValue>Pamela LaRue</NameColumnValue>
            <TitleColumnValue>Chief Financial Officer</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2875" SortOrder="10">
            <NameColumnValue>David Grant</NameColumnValue>
            <TitleColumnValue>Chief, Agency-Wide Shared Services</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2876" SortOrder="11">
            <NameColumnValue>Shelly Kay</NameColumnValue>
            <TitleColumnValue>Chief, Appeals</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2877" SortOrder="12">
            <NameColumnValue>Terry Lemons, Acting</NameColumnValue>
            <TitleColumnValue>Chief, Communications and Liaison</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2878" SortOrder="13">
            <NameColumnValue>Richard Weber</NameColumnValue>
            <TitleColumnValue>Chief, Criminal Investigation</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2879" SortOrder="14">
            <NameColumnValue>Terry V. Milholland</NameColumnValue>
            <TitleColumnValue>Chief Technology Officer</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2880" SortOrder="15">
            <NameColumnValue>Nina E. Olson</NameColumnValue>
            <TitleColumnValue>National Taxpayer Advocate</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2881" SortOrder="16">
            <NameColumnValue>Rosemary Marcuss</NameColumnValue>
            <TitleColumnValue>Director, Office of Research, Analysis and Statistics</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2882" SortOrder="17">
            <NameColumnValue>David Krieg</NameColumnValue>
            <TitleColumnValue>Chief Human Capital Officer</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2883" SortOrder="18">
            <NameColumnValue>Rebecca A. Chiaramida</NameColumnValue>
            <TitleColumnValue>Director, Office of Privacy, Information Protection and Data Security</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2884" SortOrder="19">
            <NameColumnValue>Karen L. Hawkins</NameColumnValue>
            <TitleColumnValue>Director, Office of Professional Responsibility</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="2885" SortOrder="20">
            <NameColumnValue>Steve A. Whitlock</NameColumnValue>
            <TitleColumnValue>Director, Whistleblower Office</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3589" SortOrder="21">
            <NameColumnValue>Monica Davy</NameColumnValue>
            <TitleColumnValue>Executive Director, Office of Equity, Diversity and Inclusion</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3590" SortOrder="22">
            <NameColumnValue>Dean R. Silverman</NameColumnValue>
            <TitleColumnValue>Senior Advisor to the Commissioner (Compliance Analytics)</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3591" SortOrder="23">
            <NameColumnValue>Carol A. Campbell</NameColumnValue>
            <TitleColumnValue>Director, Return Preparer Office</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3592" SortOrder="24">
            <NameColumnValue>Rajive Mathur</NameColumnValue>
            <TitleColumnValue>Director, Online Services</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3593" SortOrder="25">
            <NameColumnValue>Sarah Hall Ingram</NameColumnValue>
            <TitleColumnValue>Director, Affordable Care Act Office</TitleColumnValue>
          </Values>
        </LeaderShipTableValues>
      </LeaderShipTable>
    </LeaderShipTables>
    <MissionStatement>
      <Heading/>
    </MissionStatement>
    <OrganizationChart/>
    <LegalAuthority>
      <Heading/>
    </LegalAuthority>
    <OrganizationStatement>
      <Heading/>
    </OrganizationStatement>
    <ProgramAndActivities>
      <ProgramAndActivity ProgramAndActivitiesId="124" SortOrder="1">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <MainParagraph/>
        <PointOfContact/>
        <ProgramName/>
        <Activity ProgramAndActivitiesId="203" SortOrder="1">
          <Heading/>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="292">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Office of the Commissioner of Internal Revenue was established by act of July 1, 1862 (26 U.S.C. 7802). The Internal Revenue Service (IRS) is responsible for administering and enforcing the internal revenue laws and related statutes, except those relating to alcohol, tobacco, firearms, and explosives. Its mission is to collect the proper amount of tax revenue, at the least cost to the public, by efficiently applying the tax law with integrity and fairness. To achieve that purpose, the  IRS strives to achieve the highest possible degree of voluntary compliance in accordance with the tax laws and regulations; advises the public of their rights and responsibilities; determines the extent of compliance and the causes of noncompliance; properly administers and enforces the tax laws; and continually searches for and implements new, more efficient ways of accomplishing its mission. IRS ensures satisfactory resolution of taxpayer complaints; provides taxpayer service and education; determines, assesses, and collects internal revenue taxes; determines pension plan qualifications and exempt organization status; and prepares and issues rulings and regulations to supplement the provisions of the Internal Revenue Code.</Paragraph>
            </Detail>
            <Detail SortOrder="2" TypeOfProgramAndActivitiesDetailsId="293">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The source of most revenues collected is the individual income tax and the social insurance and retirement taxes. Other major sources are corporate income, excise, estate, and gift taxes. Congress first received authority to levy taxes on the income of individuals and corporations in 1913, pursuant to the 16th Amendment of the Constitution.</Paragraph>
            </Detail>
          </Details>
        </Activity>
      </ProgramAndActivity>
    </ProgramAndActivities>
    <SourceOfInformationDetails>
      <EntitySourceOfInformation EntitySourceOfInformationId="131" SortOrder="1">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Audiovisual Materials</Header>
        <Paragraph>Films providing information on the American tax system, examination and appeal rights, and the tax responsibilities of running a small business are available. Some of the films are also available in Spanish. The films can be obtained by contacting any territory office.     Also available are audio and video cassette tapes that provide step-by-step instructions for preparing basic individual income tax forms. These tapes are available in many local libraries.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="132" SortOrder="2">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Contracts</Header>
        <Paragraph>Write to the Internal Revenue Service (OS:A:P), 1111 Constitution Avenue NW., Washington, DC 20224. Phone, 202-283-1710.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="133" SortOrder="3">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Customer Service</Header>
        <Paragraph>The Internal Revenue Service provides year-round tax information and assistance to taxpayers, primarily through its Web site and toll-free telephone system, which also includes telephone assistance to deaf and hearing-impaired taxpayers who have access to a teletypewriter or television/phone. The toll-free numbers are listed in local telephone directories and in the annual tax form packages. Taxpayers may also visit agency offices for help with their tax problems. Individual preparation is available for handicapped or other individuals unable to use the group preparation method. Foreign language tax assistance is also available at many locations. The IRS encourages taxpayers to use the resources available at www.irs.gov for assistance with their tax questions or to locate electronic filing sources.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="134" SortOrder="4">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Educational Programs</Header>
        <Paragraph>The Service provides, free of charge, general tax information publications and booklets on specific tax topics. Taxpayer information materials also are distributed to major television networks and many radio and television stations, daily and weekly newspapers, magazines, and specialized publications. Special educational materials and films are provided for use in high schools and colleges. Individuals starting a new business are given specialized materials and information at small business workshops, and community colleges provide classes based on material provided by the Service. The community outreach tax assistance program provides assistance to community groups. Through the volunteer income tax assistance program and the tax counseling for the elderly program, the Service recruits, trains, and supports volunteers who offer free tax assistance to low-income, elderly, military, and non-English-speaking taxpayers.     Materials, films, and information on the educational programs can be obtained by contacting any territory office.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="135" SortOrder="5">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Employment</Header>
        <Paragraph>For information, write to the recruitment coordinator at any of the territory offices.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="136" SortOrder="6">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Publications</Header>
        <Paragraph>"The Annual Report--Commissioner of Internal Revenue," the "Internal Revenue Service Data Book," and periodic reports of statistics of income are available from the Superintendent of Documents, Government Printing Office, Washington, DC 20402. "Examination of Returns, Appeal Rights, and Claims for Refund," "Your Federal Income Tax," "Farmer's Tax Guide," "Tax Guide for Small Business," and other publications are available at Internal Revenue Service offices free of charge.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="137" SortOrder="7">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Reading Rooms</Header>
        <Paragraph>Public reading rooms are located in the national office and in each territory office.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="138" SortOrder="8">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Speakers</Header>
        <Paragraph>Arrangements for speakers on provisions of the tax law and operations of the Internal Revenue Service for professional and community groups may be made by writing to the Senior Commissioner's Representative. For national organizations, write to the Communications Division at the IRS National Headquarters in Washington, DC.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="139" SortOrder="9">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Taxpayer Advocate</Header>
        <Paragraph>Each district has a problem resolution staff which attempts to resolve taxpayer complaints not satisfied through regular channels.</Paragraph>
      </EntitySourceOfInformation>
    </SourceOfInformationDetails>
    <FooterDetails>
      <Footer>For further information, contact the Internal Revenue Service, Department of the Treasury, 1111 Constitution Avenue NW., Washington, DC 20224. Phone, 202-622-5000.</Footer>
      <Email/>
      <WebAddress/>
    </FooterDetails>
  </Entity>
</GovernmentManual>
