IRS Operating Divisions

IRS Operating Divisions

There are four operating divisions with specific responsibility for taxpayers assigned to that division. Each operating division has Criminal Investigation Division, Appeals, Taxpayer Advocate, and Chief Counsel Personnel attached to the division.

Areas and Territories

The divisions are divided into areas and territories. The Territory Managers and Area Managers have responsibility for practitioner liaison relationships and resolution of issues in the field. The Territory Managers are responsible for the day-to-day operations of the examination and collection employees in their territories.


Appeals offers Fast Track Mediation and the other early resolution and alternative dispute resolution options

The Office of Chief Counsel

The Office of Chief Counsel is divided into groups which are aligned with the operating divisions.

The mission of the Chief Counsel is to:

  • Provide the correct legal interpretation of the Internal Revenue laws
  • Represent the IRS in litigation
  • Provide all other legal support for the IRS
  • Interpret the law with complete impartiality, so that taxpayers will know the law is being applied with integrity and fairness.

Criminal Investigation Division

The mission of the CID to:

  • Serve the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

Taxpayer Advocate

Click here to learn about the Taxpayer Advocate division.

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One Response to “IRS Operating Divisions”

  1. Keith Faust Says:

    The four operating divisions do not have the other divisions attached to each.

    Appeals, CID, Taxpayer Advocate are all stand alone organizations. Yes, some of Chief Counsels office has embedded its attorneys in the operating divisions but much of it is not ie., Technical, General Legal Services and others.

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