U.S. Tax Portals

Federal

IRS leadership and organization

Checked Nov 4, 2026. Names change often; confirm on irs.gov before relying on one.

No one holds the office of Commissioner of Internal Revenue: the IRS organization page lists it as vacant, and on March 13, 2026 the IRS said Treasury Secretary Scott Bessent's service as acting commissioner under the Federal Vacancies Reform Act had expired, with the Secretary keeping the vacant office's functions. Frank J. Bisignano, who is also Commissioner of Social Security, runs day-to-day operations as the IRS's first Chief Executive Officer, a post Treasury created on October 6, 2025, and reports directly to the Secretary; under the CEO sit Taxpayer Services, a Chief Tax Compliance Officer over the LB&I, SB/SE and TE/GE divisions, the Whistleblower Office and the new Tax Professional Management Office, plus Criminal Investigation, IT and the support chiefs, while the Chief Counsel, the Independent Office of Appeals and the Taxpayer Advocate Service report to the Commissioner's office. TIGTA counts seven commissioners during 2025, and on June 28, 2026 the IRS moved the Return Preparer Office and the Office of Professional Responsibility under the new Tax Professional Management Office.

How practitioners reach the IRS

Who runs the IRS

From the President down to division level. Each box says how the person holds the post and what it does.

How a return and a case move through the IRS

Taxpayer Services receives and processes every paper and electronic return, fixes math errors, holds suspect returns for identity verification and runs pre-refund credit exams; Small Business/Self-Employed runs document matching (CP2000), substitutes for return, most examinations and collection, while LB&I and TE/GE examine large businesses and exempt and government entities. A proposed exam change comes with a 30-day letter that opens the way to the Independent Office of Appeals, which is separate from the office that took the action, and then a notice of deficiency that opens the way to the Tax Court, where Chief Counsel represents the Commissioner; unpaid balances move from notices to the Automated Collection System or a revenue officer, with a Collection Due Process hearing in Appeals before levy. Criminal Investigation receives fraud referrals from civil exam and collection, and the Taxpayer Advocate Service takes cases involving economic or systemic burden through Form 911.

  1. Filing and processing
  2. Matching and notices
  3. Examination
  4. Collection
  5. Appeals
  6. Litigation
  7. Practitioner access

1 Filing and processing

Returns and payments arrive

Taxpayer Services

Submission Processing (SP), under Customer Account Services; e-File Services

Submission Processing sets the procedures for all paper and electronic returns and processes all individual and business returns nationwide, with returns, related documents and payments processed at the SP centers in Austin, Kansas City and Ogden. Electronic returns come through Modernized e-File (MeF), a web-based system for corporate, individual, partnership, exempt organization and excise tax returns.

Practitioner: e-Services gives access to the IRS e-file application and e-file transmission methods.

source Public record

Error resolution and math error notices

Taxpayer Services

IMF and BMF Code and Edit/Error Resolution Sections, Return Processing Branch, Submission Processing

These sections set the rules for code and edit, error resolution, math error authority and taxpayer contact for additional information. When the IRS corrects a mistake on a return, the notice says the amount owed has changed, and the IRS will reverse most changes if the taxpayer contacts it by the date on the notice.

Taxpayer sees: CP11 (we corrected one or more mistakes on your tax return)

Practitioner: Contact the IRS at the number on the notice by the date shown; the Practitioner Priority Service is the first point of contact for account-related issues.

  • Selection The taxpayer disputes a math error correction without information supporting the original return: the IRS may forward the case for audit. source Public record

source Public record

Refund holds and identity verification

Taxpayer Services

Taxpayer Protection Program (TPP), Return Integrity Verification Operations (RIVO), Return Integrity and Compliance Services (RICS)

The Taxpayer Protection Program identifies potential identity theft cases scored by identity theft models, selected through filters in the Compliance Selection Engine or selected by RIVO, and letters ask the taxpayer to authenticate. RIVO stops fraudulent refunds and reports to the Director of RICS.

Taxpayer sees: Letter 5071C (with online option), Letter 4883C, Letter 5447C (foreign address), Letter 5747C (in-person at a Taxpayer Assistance Center), each titled Potential Identity Theft during Original Processing

Practitioner: A representative authorized on Form 2848 for every year in question can call the TPP authentication line, which verifies the representative and then the taxpayer's information.

source Public record

Account questions and adjustments

Taxpayer Services

Accounts Management (AM), Customer Account Services

Accounts Management answers tax law and account questions, including identity theft victim assistance, by telephone, correspondence and web applications at eleven campuses, and exchanges data with Submission Processing and other business units. Its Specialty Accounts program covers the Practitioner Priority Service and processing of third-party authorizations onto the Centralized Authorization File.

Practitioner: The Practitioner Priority Service is the first point of contact for account-related issues and the line for transcripts sent to the practitioner's e-Services Secure Object Repository.

source Public record

2 Matching and notices

Automated Underreporter

Small Business/Self-Employed Division (SB/SE)

IMF Automated Underreporter (AUR), Campus Examination and AUR, SB/SE Examination

AUR compares tax returns with third-party information returns, issues AUR notices and works the taxpayer's written and telephone responses. If the difference is not resolved, it issues the statutory notice of deficiency before assessing additional tax.

Taxpayer sees: CP2000 (proposed changes to your tax return; not a bill); CP 3219A, Statutory Notice of Deficiency (90-day letter)

Practitioner: When a valid POA is on the Centralized Authorization File, a copy of the CP2000 is automatically created for the POA.

  • Balance due notices The taxpayer does not reply or the discrepancy cannot be resolved: the IRS may send another notice and a bill. source Public record
  • Tax Court petition The CP 3219A notice of deficiency is mailed: the taxpayer has 90 days (150 if outside the United States) to petition the Tax Court. source Public record

source Public record

Automated Substitute for Return

Small Business/Self-Employed Division (SB/SE)

Automated Substitute for Return (ASFR), Campus Collection, SB/SE Collection

When no return is filed, ASFR tries to secure the delinquent return and otherwise computes tax, interest and penalties from payer information under IRC 6020(b). A 30-day letter goes out first, and without a sufficient response ASFR generates a statutory notice of deficiency.

Taxpayer sees: Letter 2566 (30-Day Letter); Statutory Notice of Deficiency (ASFR 90-Day Letter), sent by certified mail

Practitioner: If a POA is on file with ASFR, a duplicate 30-Day Letter is mailed to the POA.

source Public record

Balance due notices

Small Business/Self-Employed Division (SB/SE)

Campus balance due programs (Automated Collection System and Compliance Services Collection Operations), with employees in both SB/SE and Taxpayer Services

After a return is filed or a final decision sets the correct tax, the IRS sends a first bill and, if it is not paid, at least one more bill before collection action begins.

Taxpayer sees: CP14 (you owe money on unpaid taxes), CP501 (reminder), CP503 (unpaid balance, no response), CP504 (Notice of Intent to Levy under IRC 6331(d))

Practitioner: Tax Pro Account lets a practitioner make payments for individuals and businesses and set up payment plans for individuals.

source Public record

3 Examination

Selection

The examination function of the taxpayer's operating division

A return may be selected by computer scoring under the Discriminant Inventory Function System (DIF), because third-party documents such as Forms 1099 and W-2 do not match the return, to study a market segment, from information from other sources, or because it is related to another taxpayer's examination.

Taxpayer sees: The IRS notifies the taxpayer by mail and does not start an audit by telephone.

source Public record

SB/SE correspondence and field exams

Small Business/Self-Employed Division (SB/SE)

Campus Examination and AUR (correspondence examination); Field Examination (seven field areas)

Campus Examination runs correspondence examinations, and Field Examination manages field examination programs in seven areas; an audit is by mail, or by interview at an IRS office (office audit) or at the taxpayer's home, business or the accountant's or representative's office (field audit).

Practitioner: A representative with Form 2848 can act for the taxpayer throughout the examination, and an examination not handled by mail can take place at the representative's office.

source Public record

Pre-refund credit exams

Taxpayer Services

Refundable Credits Examination Operations (RCEO), Return Integrity and Compliance Services

RCEO conducts pre-refund examinations and all pre- and post-refund Earned Income Tax Credit compliance on individual returns by correspondence; most of its exams involve the EITC, and other refundable credits are also examined, usually before the refund is issued.

source Public record

LB&I exams

Large Business and International Division (LB&I)

Large Business and International practice areas, including Pass-Through Entities

LB&I serves C corporations, S corporations and partnerships with assets greater than $10 million and uses data analytics and examiner feedback to select its work.

source Public record

TE/GE exams

Tax-Exempt and Government Entities Division (TE/GE)

EP Examinations; EO Examinations

EP Examinations examines qualified retirement plans for qualification, reporting, excise and income tax compliance, and EO Examinations carries out the enforcement strategy for exempt organizations.

source Public record

30-day letter and notice of deficiency

The examining office

A few weeks after the closing conference the taxpayer gets the examination report and a 30-day letter, generally with 30 days to accept or appeal. With no response, or no agreement in Appeals, the IRS sends a 90-day letter, the notice of deficiency, which gives 90 days (150 days if addressed outside the United States) to petition the Tax Court.

Taxpayer sees: 30-day letter with the examination report, an agreement or waiver form and Publication 5; 90-day letter (notice of deficiency)

Practitioner: A representative needs Form 2848 or another properly written authorization to act in the taxpayer's absence.

  • Appeal of an examination The taxpayer appeals the proposed changes, generally within 30 days of the 30-day letter. source Public record
  • Tax Court petition The 90-day letter (notice of deficiency) is issued: 90 days, or 150 days if addressed outside the United States, to petition. source Public record
  • Balance due notices No timely Tax Court petition: the proposed tax is assessed and a bill is sent. source Public record

source Public record

Fraud referral

Small Business/Self-Employed Division (SB/SE)

Office of Fraud Enforcement (fraud enforcement advisors), serving civil compliance employees in all operating divisions

When first indicators of fraud are suspected and the group manager agrees, the examiner or revenue officer contacts a fraud enforcement advisor; if there are firm indications of fraud that meet criminal criteria, the employee suspends the exam or collection work and refers the case to Criminal Investigation on Form 2797.

Taxpayer sees: None to the taxpayer: the reason for the suspension is not disclosed (Form 2797, Referral Report of Potential Criminal Fraud Cases, is internal).

Practitioner: The employee may decline to answer whether a fraud referral is being considered but must not give a false or deceitful response.

source Public record

4 Collection

Automated Collection System

Small Business/Self-Employed Division (SB/SE)

Campus Collection: Automated Collection System (ACS) and Compliance Services Collection Operations (CSCO), at Andover, Atlanta, Fresno, Kansas City and Philadelphia

ACS and CSCO collect accounts in balance due status and secure delinquent returns, working by telephone and correspondence, setting up payment plans and processing liens.

Practitioner: File Form 2848 to have a representative appear before the IRS, contact it for the taxpayer and receive confidential material during collection.

source Public record

Field revenue officers

Small Business/Self-Employed Division (SB/SE)

Field Collection

Field Collection carries out the IRS's primary civil enforcement activities in the field through revenue officers. A revenue officer normally mails an appointment letter or calls before a visit; unannounced visits are rare.

Taxpayer sees: Revenue officer appointment letter

Practitioner: During collection or an appeal before Appeals the taxpayer can be represented by an attorney, a CPA, an enrolled agent or another person enrolled to practice before the IRS, with Form 2848.

source Public record

Final notice and the right to a hearing

Small Business/Self-Employed Division (SB/SE)

SB/SE Collection

The IRS usually seizes property only after assessing the tax, sending a bill and sending a Final Notice of Intent to Levy and Notice of Your Right to a Hearing at least 30 days before the seizure, with exceptions such as jeopardy and state tax refund levies.

Taxpayer sees: LT11 or Letter 1058, Final Notice of Intent to Levy and Notice of Your Right to a Hearing

Practitioner: Request a Collection Due Process hearing on Form 12153 by the date in the notice, which for a proposed levy is 30 days from the date of the letter.

source Public record

Liens and levies

Small Business/Self-Employed Division (SB/SE)

SB/SE Collection; Centralized Lien Operation (Cincinnati Campus)

A federal tax lien arises by law when the first bill is not paid, and a Notice of Federal Tax Lien gives public notice to creditors; a levy is the legal seizure of property or rights to property such as wages and bank accounts.

Taxpayer sees: Notice of Federal Tax Lien Filing and Your Right to a Collection Due Process Hearing, sent within five business days of the first lien filing

source Public record

Payment plans, offers and hardship

Small Business/Self-Employed Division (SB/SE)

Installment Agreement programs (Campus Collection); Specialty Collection-Offer in Compromise

A taxpayer who cannot pay in full can request a payment plan (installment agreement), an offer in compromise to settle for less than the full amount, or currently not collectible status when payment would prevent meeting basic living expenses.

Practitioner: Tax Pro Account handles payment plans for individuals; the Online Payment Agreement and Form 9465 are other ways to apply.

source Public record

5 Appeals

Appeal of an examination

Independent Office of Appeals

Examination Appeals (AP:EX)

Appeals is an independent function of the IRS, separate from the division that proposed the changes, and the only level of administrative appeal within the IRS; the law bars ex parte communications between appeals officers and other IRS employees that appear to compromise that independence.

Taxpayer sees: The 30-day letter explains how to request Appeals, which may require a formal written protest or a small case request.

Practitioner: Any federally authorized practitioner can represent the taxpayer at the Appeals conference, with Form 2848 to receive confidential information without the taxpayer present.

  • 30-day letter and notice of deficiency No agreement is reached with the Appeals Officer: the IRS sends a 90-day letter. source Public record
  • Refund suit The taxpayer and the IRS still disagree after the appeals conference; the District Courts and the Court of Federal Claims generally hear cases only after the tax is paid and a refund claim filed. source Public record

source Public record

Collection Due Process and Collection Appeals Program

Independent Office of Appeals

Collection Appeals (AP:CL)

In a Collection Due Process hearing Appeals reviews collection actions taken or proposed, and the taxpayer can propose alternatives such as a payment plan or offer; under the Collection Appeals Program a taxpayer who disagrees with a levy, seizure, lien filing or rejected payment plan can go to the employee's manager and then to Appeals. Appeals is separate from and independent of the Collection office that starts collection actions.

Taxpayer sees: Form 12153, Request for a Collection Due Process or Equivalent Hearing; Form 9423, Collection Appeal Request; Notice of Determination

Practitioner: Represent the taxpayer before Appeals with Form 2848; a CAP decision cannot be taken to court, while a timely CDP determination can.

  • Tax Court petition The taxpayer disagrees with the CDP determination: 30 days to seek Tax Court review. source Public record

source Public record

6 Litigation

Tax Court petition

Office of Chief Counsel

Office of Chief Counsel: Division Counsel (SB/SE, LB&I and others) and Strategic Litigation

A taxpayer can petition the Tax Court only after a notice of deficiency, generally before paying the tax, and can also seek Tax Court review of a Collection Due Process determination; Chief Counsel attorneys represent the Commissioner in the Tax Court.

Taxpayer sees: Notice of deficiency (90-day letter) or Notice of Determination

Practitioner: Anyone admitted to practice before the Tax Court can represent the taxpayer there.

  • Appeal of an examination A case petitioned to the Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears it. source Public record

source Public record

Refund suit

Office of Chief Counsel

Office of Chief Counsel, assisting the Department of Justice

A taxpayer can sue in a U.S. District Court or the U.S. Court of Federal Claims, generally only after paying in full and timely filing a refund claim, within 2 years of the notice of claim disallowance or after 6 months with no response. Chief Counsel attorneys make civil suit referrals to the Department of Justice and assist it in refund litigation.

Taxpayer sees: Notice of claim disallowance

source Public record

7 Practitioner access

Power of attorney

Taxpayer Services

Accounts Management, Specialty Accounts (processing third-party authorizations onto the Centralized Authorization File)

Form 2848 authorizes a person eligible to practice before the IRS to represent the taxpayer and to receive and inspect confidential tax information; the IRS assigns the representative a CAF number.

Practitioner: Forms 2848 and 8821 can be submitted online.

source Public record

Practitioner Priority Service

Taxpayer Services

Practitioner Priority Service (PPS), Accounts Management

PPS is a professional support line staffed by IRS customer service representatives and the first point of contact for account-related issues; since April 8, 2024 practitioners call PPS to have transcripts deposited in their Secure Object Repository.

Practitioner: Call PPS at 866-860-4259 on weekdays, 7 a.m. to 7 p.m. local time.

source Public record

e-Services

e-Services

A suite of web-based tools for tax professionals, reporting agents, mortgage lenders and payers: the e-file application, the Transcript Delivery System for client transcripts, TIN matching and the Secure Object Repository mailbox.

Practitioner: Get client transcripts through the Transcript Delivery System when a valid authorization is on the CAF.

source Public record

Tax Pro Account

Tax Pro Account

Lets a practitioner request power of attorney and tax information authorization, view taxpayer information, withdraw authorizations, make payments for individuals and businesses and set up payment plans for individuals.

Practitioner: Requesting a POA requires authority to practice before the IRS as an attorney, CPA, enrolled agent, enrolled actuary or enrolled retirement plan agent.

source Public record

Individual Online Account

Online Account

The taxpayer's own account shows balances, payments, digital IRS notices, audit status for certain mail audits, information returns and payment plans.

Taxpayer sees: Digital notices, with the option to go paperless for certain notices

source Public record

Offices that can step in along the way

Taxpayer Advocate Service

Taxpayer Advocate Service (TAS)

An independent organization within the IRS that can help when a tax problem causes financial difficulty, the taxpayer has tried and failed to resolve it with the IRS, or an IRS system, process or procedure is not working as it should (economic burden and systemic burden case criteria). A request goes on Form 911, with a copy of Form 2848 and the representative's CAF number when a representative files it; in Appeals, TAS involvement is limited to non-docketed cases. source Public record

Office of Chief Counsel

Office of Chief Counsel

Advises the IRS on interpreting and enforcing the tax laws, represents the IRS in litigation, coordinates the IRS's litigation positions with the Department of Justice, and is a legal advisor to Appeals; Appeals' authority on cases docketed in the Tax Court comes from the Chief Counsel. source Public record

Criminal Investigation

Criminal Investigation (CI)

Investigates potential criminal violations of the Internal Revenue Code. A civil examiner or revenue officer refers a case through a fraud enforcement advisor on Form 2797; within 30 workdays CI meets to accept or decline it, and an accepted referral becomes a subject criminal investigation. Appeals does not consider a case while a criminal prosecution or recommendation for prosecution is pending, except with the concurrence of Chief Counsel, CI or the Department of Justice. source Public record

Not confirmed: Which office generates the CP14 to CP504 balance due notice stream is not named in the sources read; IRM 5.19.1 says campus balance due responses are worked by SB/SE and Taxpayer Services employees in ACS and CSCO, so the step is filed under SB/SE. How an unpaid account is routed after the notice stream to ACS, to a field revenue officer or to the queue is not described in the sources read. Whether TAS can step in at any stage is not stated in the sources read; IRM 8.1.1 limits TAS involvement in Appeals to non-docketed cases. The Taxpayer Advocate Service site (taxpayeradvocate.irs.gov) refused a plain request (403), so TAS facts come from IRM 13.1.7, IRM 8.1.1, Form 911 and Publication 594 instead. IRM 5.18.1 does not itself say the ASFR notice of deficiency leads to a Tax Court petition, so no ASFR to Tax Court link is drawn. The Department of Justice's own role in refund suits rests only on Chief Counsel's IRM statement that it assists and refers to DOJ; no DOJ source was read. Publication 556 is the September 2013 revision still posted on irs.gov; its wording predates the Independent Office of Appeals name. Which office runs e-Services, Tax Pro Account and the Online Account (the Office of Online Services or Taxpayer Services) is not stated in the pages read, so those steps have no division. Private collection agencies, which Publication 594 describes, and the business tax account are not covered.

Divisions and offices

Operating division

Taxpayer Services

Formerly Wage and Investment (W&I)

Chief, Taxpayer Services: Kenneth Corbin

Processes returns, related documents and payments at seven processing centers (Andover, Atlanta, Austin, Cincinnati, Fresno, Kansas City and Ogden); Accounts Management answers tax law, procedural and account questions and makes adjustments; runs Taxpayer Assistance Centers, forms, publications and notices, stakeholder partnerships, and pre-refund compliance for refundable credits such as the EITC.

Serves: Taxpayers generally, most of whom pay through withholding and interact with the IRS once a year.

For practitioners: Accounts Management (account inquiries, adjustments and notice responses received by phone, correspondence and email), Submission Processing and refundable credit pre-refund examinations sit here.

Its page source Public record

Operating division

Small Business/Self-Employed Division (SB/SE)

Commissioner, Small Business/Self-Employed Division: Lia Colbert

Supports accurate reporting on individual, small business, employment, excise, estate and gift tax returns; manages unpaid balances and nonfilers; administers IRS penalty and interest programs; enforces the Bank Secrecy Act for FinCEN; runs Automated Underreporter, correspondence and field examinations and collection.

Serves: Small business and self-employed taxpayers; SB/SE also supports accurate reporting on more than 160 million individual returns and more than 38 million employment, excise, estate and gift tax returns a year.

For practitioners: Examinations (Automated Underreporter, correspondence and field), collection of unpaid balances, payment plans and penalty and interest programs; SB/SE also engages with tax professionals at events such as the Nationwide Tax Forums.

Its page source Public record

Operating division

Large Business and International Division (LB&I)

Commissioner, Large Business and International Division: Mabeline Baldwin

Tax administration for domestic and foreign businesses with a U.S. tax reporting requirement and assets of $10 million or more, plus the Global High Wealth and International Individual Compliance programs. Practice areas study compliance issues and propose campaigns: Eastern, Northeastern and Western Compliance, Pass-Through Entities, Treaty, Transfer Pricing and Cross Border Activities, and Withholding, Exchange and International Individual Compliance.

Serves: Large corporations and partnerships, international businesses, high-wealth and international individuals.

For practitioners: Large-case and pass-through examinations, compliance campaigns and international individual compliance are handled here.

Its page source Public record

Operating division

Tax-Exempt and Government Entities Division (TE/GE)

Commissioner, Tax-Exempt and Government Entities Division: Edward Killen

Rulings, determinations and voluntary compliance programs, examinations, education and customer account services for employee plans, exempt organizations, government entities, tax-exempt bonds and Indian tribal governments.

Serves: Retirement plans and their sponsors and participants, charities, private foundations and other exempt organizations, political organizations, federal, state and local governments, bond issuers and tribal governments.

For practitioners: Determination and voluntary compliance programs, examinations, and TE/GE newsletters for plan sponsors, exempt organizations and the tax practitioners who represent them.

Its page source Public record

Operating division

Criminal Investigation (CI)

Chief, Criminal Investigation: Jarod Koopman

The IRS's criminal law enforcement arm: about 3,000 employees, about 2,100 of them special agents, investigating tax, money laundering and Bank Secrecy Act crimes. The IRS is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.

Serves: The public, through criminal enforcement of the tax laws.

For practitioners: Relevant when a client's matter involves potential criminal violations of the tax laws.

Its page source Public record

Chief Counsel

Office of Chief Counsel

Chief Counsel: Kevin Salinger (acting)

Chief legal advisor to the IRS on interpreting, administering and enforcing the internal revenue laws; provides legal guidance and interpretive advice to the IRS, Treasury and taxpayers. Reports to the Commissioner on tax matters and to the Treasury General Counsel on other matters.

Serves: The IRS, Treasury and taxpayers.

For practitioners: Chief Counsel furnishes the legal opinions used to prepare and review rulings and technical advice memoranda (26 U.S.C. 7803(b)), and is the IRS's lawyer when a case is litigated.

Its page source Public record

Independent office

Independent Office of Appeals

Chief, Independent Office of Appeals: David Borden

The administrative forum for any taxpayer contesting an IRS compliance action, resolving disputes without litigation. Collection Appeals hears collection due process, offer in compromise, Collection Appeals Program and Trust Fund Recovery cases; Examination Appeals works cases before or after a Tax Court petition; Specialized Examination Programs and Referrals covers TE/GE, estate and gift, innocent spouse, penalty, international and BBA and TEFRA cases; alternative dispute resolution and art appraisal services.

Serves: Any taxpayer disputing an IRS examination or collection action.

For practitioners: Protests, collection due process hearings, penalty appeals and docketed Tax Court cases are worked here; conferences can be held by video, phone, correspondence or in person.

Its page source Public record

Advocate

Taxpayer Advocate Service (TAS)

National Taxpayer Advocate: Erin M. Collins

Helps taxpayers resolve problems with the IRS, with offices in every state, the District of Columbia and Puerto Rico; local taxpayer advocate offices operate independently of any other IRS office and report to Congress through the National Taxpayer Advocate (26 U.S.C. 7803(c)). TAS also reports systemic problems and recommendations to Congress.

Serves: Taxpayers facing financial hardship or IRS problems not resolved through normal channels.

For practitioners: Open a case with Form 911 for a client in hardship or a stalled IRS matter; report systemic issues through the Systemic Advocacy Management System.

Its page source Public record

Functional office

Tax Professional Management Office (TPMO)

Formerly Created June 28, 2026 by aligning the Return Preparer Office and the Office of Professional Responsibility

Director, Tax Professional Management Office: Chris Pleffner

Oversees programs supporting federal tax return preparers and practitioners: preparer identification, federal tax credentials such as the Enrolled Agent program, and oversight of standards of practice.

Serves: Tax return preparers, enrolled agents, enrolled actuaries, enrolled retirement plan agents, Annual Filing Season Program participants and continuing education providers.

For practitioners: PTIN registration and renewal, enrollment, continuing education and the directory of preparers with credentials run through this office.

Its page source Public record

Functional office

Return Preparer Office (RPO)

Provides oversight and support of tax professionals to improve taxpayer compliance (IRM 1.1.1). Since June 28, 2026 it operates within the Tax Professional Management Office, with its mission unchanged.

Serves: Tax return preparers and credentialed practitioners.

For practitioners: PTINs, the Enrolled Agent program and continuing education provider questions.

Its page source Public record

Functional office

Office of Professional Responsibility (OPR)

Investigates and disciplines violations of Treasury Department Circular 230; has exclusive delegated authority over practitioner conduct and discipline, and jurisdiction over appraisers and Annual Filing Season Program preparers. Since June 28, 2026 it operates within the Tax Professional Management Office, independently within its own authorities.

Serves: Attorneys, CPAs, enrolled agents, enrolled actuaries and enrolled retirement plan agents practicing before the IRS, and appraisers.

For practitioners: Circular 230 standards, disciplinary proceedings and sanctions, and the list of disciplined practitioners.

Its page source Public record

Functional office

Information Technology (IT)

Chief Information Officer: Kaschit Pandya

Delivers information technology services and solutions for tax administration and sets long-term strategies for modernizing tax administration systems.

Serves: IRS business units.

For practitioners: No practitioner-facing role is stated in the sources read; IT builds and modernizes the IRS's tax administration systems.

source Public record

Functional office

Communications and Liaison (C&L)

Chief, Communications and Liaison: Nicholas Perrine

IRS communications and outreach: the Office of Communications, Legislative Affairs, National Public Liaison (national stakeholder organizations, the IRS Advisory Council, ETAAC and the Nationwide Tax Forums), Stakeholder Liaison and Tax Outreach, Partnership and Education.

Serves: Tax professional organizations, Congress, the media, advisory committees and other stakeholders.

For practitioners: Stakeholder Liaison works with practitioner organizations, elevates practitioner issues, and is the contact for a tax professional's data breach.

Its page source Public record

Functional office

Taxpayer Experience Office (TXO)

Chief, Taxpayer Experience Office: Courtney Kay-Decker

Drives the IRS's strategy to improve the taxpayer experience, monitors that experience across business units and identifies taxpayer-facing processes that need continuous improvement.

Serves: Taxpayers and the tax professional community, working through all IRS business units.

For practitioners: Identifies improvements for taxpayers and the tax professional community based on taxpayer expectations and industry trends.

Its page source Public record

Functional office

Whistleblower Office

Director, Whistleblower Office: Erick Martinez

Receives and assesses tips about tax noncompliance and assigns credible ones for investigation; awards of 15 to 30 percent of collected proceeds may be paid when the amount at issue exceeds $2 million.

Serves: Individuals reporting tax noncompliance.

For practitioners: Relevant when a client is a whistleblower or the subject of a tip.

Its page source Public record

Functional office

Privacy, Governmental Liaison and Disclosure (PGLD)

Chief Privacy Officer: Jack Walker (acting)

Administers IRS privacy and records policy, coordinates privacy protection across the IRS, and makes sure systems used by federal, state and local agencies protect federal tax information.

Serves: Taxpayers, IRS employees and agencies that receive federal tax information.

For practitioners: Disclosure and privacy questions about taxpayer information.

Its page source Public record

Functional office

Office of Online Services (OLS)

Leads business transformation for digital tax administration, the tax experience and consistent enterprise-wide digital service options; the IRM calls it the IRS's sole producer of taxpayer digital service design and product deliverables. Four divisions: Shared Services, Digital Products, Product Services and User Experience Services. Its Taxpayer Digital Communication branch runs customer-facing digital communication such as Secure Messaging.

Serves: IRS business units, working with IT leadership, and the taxpayers and tax professionals who use IRS online accounts and digital tools.

For practitioners: Builds the online accounts and digital tools practitioners use, including the Tax Professional Products branch and Secure Messaging. Under IRM 1.1.29 (effective July 29, 2025, signed by Karen Howard as Director, Office of Online Services), the Director reports to the Deputy Commissioner. The current leader, and any later renaming of the office, were not found on an IRS page.

source Public record

Changes since 2025

The IRS Oversight Board

The IRS Oversight Board is a nine-member board inside the Treasury, created by the IRS Restructuring and Reform Act of 1998 (26 U.S.C. 7802), meant to oversee how the IRS is run: it approves the IRS strategic plans and budget request, reviews major reorganizations and senior executive pay, and recommends candidates for Commissioner, but it has no role in tax policy or in specific audits, collections, criminal cases, procurements or most personnel actions. The law is still in the Code as of November 2026, but the Board's own website, in its last archived form, said it lacked a quorum of Senate-confirmed members and had suspended operations; its last annual report came out on March 31, 2014, six of its seven appointed seats were open as of January 1, 2015, and the five nominations sent to the Senate in 2015 and 2016 were all returned on January 3, 2017. No source read today lists any current member, and the Board's Treasury web address now redirects to the Treasury home page.

Status: Inactive. The Board's own website said in its last archived copies (November 2016 and December 2020) that it lacked a quorum of Senate-confirmed members and had suspended operations until it has one; no source read on November 4, 2026 names any current member, and its Treasury web address now redirects to the Treasury home page. Six of its seven appointed seats were open from January 1, 2015, and its last news release is dated December 10, 2014. source Public record

Created by
Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, title I, sec. 1101(a), 112 Stat. 691, which rewrote 26 U.S.C. 7802 to establish the Board within the Department of the Treasury, Jul 22, 1998. source Public record
Members
Nine: six private-life members who are not otherwise federal officers or employees, one full-time federal employee or representative of employees, the Secretary of the Treasury (or the Deputy Secretary if the Secretary so designates), and the Commissioner of Internal Revenue.
How appointed
The seven non-ex officio members are appointed by the President with the advice and consent of the Senate; the six private-life members are chosen without regard to political affiliation for expertise in areas such as managing large service organizations, customer service, federal tax law, information technology, organization development and the needs of taxpayers and small businesses. The President may remove an appointed member at will.
Terms
Five-year terms for the appointed members (the first six private-life appointees had staggered 3, 4 and 5 year terms), with no more than two 5-year terms; a vacancy is filled the same way for the rest of the term. The members elect a chairperson from the private-life members for a 2-year term. Private-life members are paid $30,000 a year and the chairperson $50,000.
Ex officio
The Secretary of the Treasury (or the Deputy Secretary, if designated) and the Commissioner of Internal Revenue, who leave the Board when they leave those offices.
Quorum
Five members; action needs a majority of the members present and voting.

source Public record

What the law gives it to do

What it may not do

History

Reports

Not confirmed: Current membership and quorum not confirmed from any source read on 2026-11-04: no Treasury, IRS or Senate page found today lists members. status.now and status.since are left null. Exact date the Board suspended operations: the sources give only the last news release (2014-12-10), six open seats effective 2015-01-01 and the earliest archived suspension notice (2016-11-23). Nominations after the 114th Congress not checked: congress.gov pages are behind a Cloudflare check (for example https://www.congress.gov/nomination/114th-congress/1094 returned 403 'Just a moment...'), and the official api.congress.gov demo key allowed only about 10 requests an hour. Only the first 250 records of each Congress from the 113th to the 119th (and records 251 to 500 of the 119th) were scanned; Board nominations appeared only in the 114th. A full scan of the 113th, 115th, 116th, 117th, 118th and 119th Congress nominations is still needed. Senate nomination status pages blocked by a senate.gov security filter (HTTP 403): https://www.senate.gov/legislative/nom_cmtec.htm, https://www.senate.gov/legislative/nom_confc.htm, https://www.senate.gov/legislative/nom_wdrawn.htm. web.archive.org (Wayback Machine) is blocked by a web filter on this network (https://web.archive.org/cdx/search/cdx?url=treasury.gov/irsob/ redirected to filter.techloq.com); only the University of North Texas End of Term archive was used. PDFs of the 2013 annual report and the 2014 reports were not in that archive; their original addresses (for example https://www.treasury.gov/IRSOB/reports/Documents/IRSOB_Annual Report 2013.pdf) now redirect to the Treasury home page. Legislative history of H.R. 5370 and S. 3278 beyond introduction (committee action, related bills in later Congresses) not checked because congress.gov is blocked; any later bill to abolish, rename or restart the Board is unconfirmed. Whether the Board still has staff, an office or funding in Treasury's budget was not checked. The IRS oversight organizations page (reviewed 2026-03-12) still lists the Board and links to https://www.treasury.gov/irsob/Pages/default.aspx, which now redirects to the Treasury home page.

Not confirmed: Who, if anyone, will be nominated Commissioner: no nomination was found in the pages read, and congress.gov (nominations) returned a block, so pending nominations could not be checked. The date Scott Bessent began serving as acting Commissioner: the IRS list of previous commissioners names Bessent after Billy Long (who left August 8, 2025) with no dates, and no primary page read states the start date. Whether the Senate has confirmed James Gadwood as Chief Counsel: the nomination was received June 23, 2026; congress.gov and finance.senate.gov returned blocks. Who holds the Deputy Commissioner and Chief Operating Officer posts, or whether they still exist: IRM 1.1.1 and 1.1.5 (2025) and Delegation Order 1-23 (Rev. 2) name both, but the IRS organization page and chart list neither. Chief Taxpayer Experience Officer: the organization page (September 28, 2026) names Courtney Kay-Decker as Chief; the office's own page (June 27, 2026) still names Fumi Tamaki, with Kay-Decker as deputy. Date of the change not found. When Jarod Koopman's Chief Tax Compliance Officer title stopped being acting: IR-2025-101 named Koopman acting on October 6, 2025; the organization page now shows no acting label. Billy Long's start date: IR-2025-70 says sworn in June 16, 2025; the previous commissioners page gives June 17, 2025. Start dates for the Chief Counsel (acting), Chief of Appeals, Chief of Staff, Chief Taxpayer Services and the division heads are not stated on the pages read. The IRS 'Commissioner's section' page (last reviewed February 12, 2026) still shows Scott Bessent as acting Commissioner, which IR-2026-36 says ended. The date Wage and Investment was renamed Taxpayer Services: only the February 7, 2025 IRM interim update recording the name change was found. The roles of the Chief Data and Analytics Officer and the Chief of Internal Consulting are not described on the pages read. The current head of the Office of Online Services and whether it has been renamed (for example to a Taxpayer Digital Service office): no IRS page read on 2026-11-04 names either; IRM 1.1.29 (effective July 29, 2025) is signed by Karen Howard as Director.

Back to top