The Internal Revenue Service (IRS) operates under legal mandates that outline certain employee categories required by statute, while others are established under general authority. Below, we break down these categories by work type, including job titles where possible, to address the statutory requirements and distinguish between mandatory and non-statutory employees.
We are publishing this to inform our highly-knowledgeable AIMCat audience that many, many more IRS employees can be terminated because they were established under ‘general authority’. Think CHEVRON OVERREACH here. Employee categories inside the IRS that have not been created by STATUTE, rather through ‘general authority’ overreach, can be immediately dismissed.
- Our research suggests that statutory categories include roles like appeals officers and special agents, essential for independent appeals and criminal investigations.
- The evidence leans toward non-statutory categories including revenue agents and customer service representatives, hired to support various IRS functions.
Mandatory per Statute
These are positions or categories explicitly established or required by law, crucial for the IRS’s core functions:
- Taxpayer Advocacy Service (TAS): Assists taxpayers in resolving issues, mandated by Section 7803(c) of the US Code.
- Titles: National Taxpayer Advocate, Regional Taxpayer Advocate, Case advocates, other TAS staff.
- Chief Counsel’s Office: Provides legal advice, established by the IRS Restructuring and Reform Act of 1998.
- Titles: Chief Counsel, Assistant Chief Counsels, Attorney-advisers, Paralegals, support staff.
- Chief of Staff’s Office: Manages day-to-day operations, also established by the 1998 Act.
- Titles: Chief of Staff, Deputies, Advisors, support staff.
- Appeals Function: Ensures independent dispute resolution, mandated by the 1998 Act.
- Titles: Appeals officers, support staff for appeals.
- Criminal Investigation (CI): Conducts criminal tax investigations, with authority rooted in law.
- Titles: Special agents, support staff for CI.
- Chief Financial Officer (CFO) and Staff: Manages finances, required by the Government Management Reform Act of 1994.
- Titles: Chief Financial Officer, Financial managers, Accountants, support staff.
- Chief Information Officer (CIO) and Staff: Oversees IT, required by the Clinger-Cohen Act of 1996.
- Titles: Chief Information Officer, Information technology specialists, support staff.
Non-Statutory Categories
These are positions created under the IRS’s general authority to support its operations, not specifically mandated by law:
- Wage and Investment (W&I): Handles individual tax matters.
- Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
- Small Business/Self-Employed (SB/SE): Serves small businesses and self-employed individuals.
- Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
- Large Business and International (LB&I): Manages large corporations and international tax issues.
- Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
- Tax Exempt and Government Entities (TE/GE): Handles tax-exempt organizations and government entities.
- Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
- Other Support Functions: Includes administrative roles like human resources and procurement.
- Titles: Human resources specialists, Procurement analysts, Facilities managers, etc.
This breakdown highlights that while some roles are legally required, many are essential for operational support but not explicitly mandated, reflecting the IRS’s flexibility in staffing.
Background and Legal Framework
Below, we link to the statutory requirements for the Internal Revenue Service (IRS) and its employee categories, distinguishing between those mandated by law and those established under general authority. The analysis is based on a thorough review of relevant US Code sections, the IRS Restructuring and Reform Act of 1998, and other federal legislation.
The IRS, established within the Department of the Treasury under Section 7802 of Title 26, US Code (U.S. Code: Title 26 – INTERNAL REVENUE CODE | U.S. Code | US Law | LII / Legal Information Institute), is responsible for tax collection and enforcement. Its organizational structure and employee categories are influenced by several key laws, including the Internal Revenue Code, the IRS Restructuring and Reform Act of 1998 (H.R.2676 – 105th Congress (1997-1998): Internal Revenue Service Restructuring and Reform Act of 1998 | Congress.gov | Library of Congress), the Government Management Reform Act of 1994 (Govinfo), and the Clinger-Cohen Act of 1996 (Govinfo).
The distinction between statutory and non-statutory categories hinges on whether the position or category is explicitly established by law. Statutory categories, such as TAS, Chief Counsel, and appeals officers, are directly tied to legal mandates, ensuring core functions like taxpayer advocacy and legal counsel are fulfilled.
Non-statutory categories, like revenue agents and customer service representatives, are created under general authority to support the IRS’s operational needs, reflecting the flexibility given to the agency to adapt to its workload.
The IRS Restructuring and Reform Act of 1998 (Internal Revenue Service Restructuring and Reform Act of 1998 – Wikipedia) reorganized the IRS into customer-focused divisions, implying that employees in these divisions are necessary per statute, but specific job titles within them are not mandated. This creates a gray area, as the divisions’ existence is required, but individual positions are determined by the IRS under civil service laws, as noted in U.S.C. Title 26 – INTERNAL REVENUE CODE.
Summary of Employee Categories
| Category | Statutory/Non-Statutory | Key Titles | Legal Basis |
| Taxpayer Advocacy Service | Statutory | National Taxpayer Advocate, Case advocates | Section 7803(c), Title 26, US Code |
| Chief Counsel’s Office | Statutory | Chief Counsel, Attorney-advisers | IRS Restructuring and Reform Act of 1998, Section 1001(c) |
| Chief of Staff’s Office | Statutory | Chief of Staff, Deputies | IRS Restructuring and Reform Act of 1998, Section 1001(b) |
| Appeals Function | Statutory | Appeals officers | IRS Restructuring and Reform Act of 1998, Section 1001(a)(4) |
| Criminal Investigation | Statutory | Special agents | Section 7608, Title 26, US Code |
| Chief Financial Officer and Staff | Statutory | Chief Financial Officer, Accountants | Government Management Reform Act of 1994 |
| Chief Information Officer and Staff | Statutory | Chief Information Officer, IT specialists | Clinger-Cohen Act of 1996 |
| Wage and Investment | Non-Statutory | Revenue agents, Tax examiners | General authority, Section 7802(c), Title 26, US Code |
| Small Business/Self-Employed | Non-Statutory | Revenue agents, Customer service representatives | General authority, Section 7802(c), Title 26, US Code |
| Large Business and International | Non-Statutory | Revenue agents, Tax examiners | General authority, Section 7802(c), Title 26, US Code |
| Tax Exempt and Government Entities | Non-Statutory | Revenue agents, Customer service representatives | General authority, Section 7802(c), Title 26, US Code |
| Other Support Functions | Non-Statutory | Human resources specialists, Procurement analysts | General authority, Section 7802(c), Title 26, US Code |
The table summarizes the categorization, providing a clear reference for understanding the legal basis and roles within the IRS.
Unexpected Detail: Broader Implications
An unexpected detail is the influence of general federal laws, such as the Government Management Reform Act and Clinger-Cohen Act, which mandate positions like CFO and CIO across all agencies, including the IRS. This highlights the interconnectedness of IRS operations with broader government administrative requirements, potentially affecting resource allocation and organizational focus.
Conclusion
This analysis confirms that the IRS has a mix of statutory and non-statutory employee categories, with statutory roles ensuring core legal and operational functions, while non-statutory roles support the agency’s flexibility in meeting taxpayer needs. The breakdown by work type and titles basically shows us that we can cut many, many more IRS employees, including the REVENUERS.
References
- U.S. Code: Title 26 – INTERNAL REVENUE CODE | U.S. Code | US Law | LII / Legal Information Institute
- H.R.2676 – 105th Congress (1997-1998): Internal Revenue Service Restructuring and Reform Act of 1998 | Congress.gov | Library of Congress
- 13.1.2 Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98) | Internal Revenue Service
- Tax code, regulations and official guidance | Internal Revenue Service
- Internal Revenue Service Restructuring and Reform Act of 1998 – Wikipedia
- Review of IRS Implementation of the Restructuring and Reform Act of 1998 | U.S. Treasury Inspector General for Tax Administration OIG
- Internal Revenue Officer Series 1169
- Govinfo
- Govinfo
- U.S.C. Title 26 – INTERNAL REVENUE CODE
