Publication 3744 (Rev. 4-2018)

1 internal revenue ServiceTax Cuts and Jobs Act of 2017 The Tax Cuts and Jobs Act is the most significant revision of the tax code in more than 30 years. The new law will require extensive administrative work updates to 140 computer systems and 450+ tax forms for the IRS in calendar years2018 and IRSE mployee HeadcountBetween 2010 and 2017,the number of IRSemployees steadilydeclined by 19%.CommissionerOffice of AppealsCommunications& LiaisonTa xpayer AdvocateServiceChief CounselDeputy CommissionerServices & EnforcementDeputy CommissionerOperations SupportLarge Business &InternationalOffice of ProfessionalResponsibilitySmall Business /Self-EmployedWage & InvestmentCriminal InvestigationOnline ServicesReturn PreparerOfficeTa x Exempt & Government EntitiesWhistleblower OfficeChief Financial OfficeHuman CapitalOfficeOffice of theChief Risk Officer*Equity, Diversity andInclusion*Research.

2 AppliedAnalytics & Statistics*Facilities Managementand Security ServicesInformationTe chnologyPrivacy, GovernmentalLiaison and DisclosureProcurement*Identifies reporting relationship direct to the CommissionerNote: With respect to tax litigation and the legal interpretation of tax law, the Chief Counsel also reports to the General Counselof the Treasury Department. On matters soley related to tax policy, the Chief Counsel report to the Treasury General Overview StatisticsEmployee HeadcountTax Cuts and Job Act of 2017 IRS Org ChartIRS strategic PlanGoal Graphic246 MFederal TaxReturns and FormsProcessed$ in Gross Taxes$2,862 AverageIndividual Refund$ CollectedProtect the integrity of the tax systemAdvance data access,usabilityand analyticsCollaborate withexternal partnersCultivate a well-equipped, diverse, flexible andengaged workforceDrive increased agility, efficiency.

3 Effectiveness and securityEmpower andenable all taxpayersIRS StrategicPlanMISSIONFOUNDATIONPEOPLES trategicPlanFY2018-2022 internal revenue Service | strategic plan 2018-2022 2 The Taxpayer Bill of RightsYour rights as a taxpayerProvide America s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to IRS Mission1. The Right to Be InformedTaxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence.

4 They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the The Right to Quality ServiceTaxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate The Right to Pay No More than the Correct Amount of TaxTaxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments The Right to Challenge the IRS s Position and Be HeardTaxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their The Right to Appeal an IRS Decision in an Independent ForumTaxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties.

5 And have the right to receive a written response regarding the Office of Appeals decision. Taxpayers generally have the right to take their cases to The Right to FinalityTaxpayers have the right to know the maximum amount of time they have to challenge the IRS s position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an The Right to PrivacyTaxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process The Right to ConfidentialityTaxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.

6 Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return The Right to Retain RepresentationTaxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. 10. The Right to a Fair and Just Ta x Syst emTaxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely.

7 Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal revenue Service | strategic plan 2018-2022 3 ContentsMessage from the Acting Commissioner 05FY2018-2022 strategic Goals Overview 06 Our Six strategic Goals 07 Overview of the internal revenue Service 08 IRS strategic Goals 09 Empower and Enable All Taxpayers to Meet Their Tax Obligations 10 Protect the Integrity of the Tax System by Encouraging Compliance through Administering and Enforcing the Tax Code 13 Collaborate with External Partners Proactively to Improve Tax Administration 15 Cultivate a Well-Equipped, Diverse, Flexible and Engaged Workforce 17 Advance Data Access, Usability and Analytics to Inform Decision-Making and Improve Operational Outcomes 19 Drive Increased Agility, Efficiency, Effectiveness and Security in IRS Operations 21 IRS Risk Appetite 23 Conclusion 24 Appendix A: Organizational Chart and Description of IRS Offices 25 Appendix B.

8 Endnotes 29 internal revenue Service | strategic plan 2018-2022 4 The strategic Planning team within the Chief Financial Office refined and documented years of work in setting the IRS vision and strategy into this FY2018-2022 strategic plan . This plan was developed through a deliberate and inclusive process, which engaged all IRS employees, leaders, advisory groups and key stakeholders, including the Department of the Treasury. We designed this plan to allow employees to see their contribution to the IRS mission, and to set forth key goals to guide our agency over the next four direct all questions and comments to this DocumentInternal revenue Service | strategic plan 2018-2022 5 Message from the Acting CommissionerThe IRS administers the tax system that funds our nation.

9 We work to make it easier for taxpayers to understand and meet their tax obligations, and we enforce the tax laws to ensure fairness for all. The IRS s highest priority is implementing the Tax Cuts and Jobs Act (Public Law 115-97), the most significant revision of the tax code in more than 30 years. Administering the new law will require extensive implementation work in calendar years 2018 and to implement the new legislation are already underway, and the IRS is providing taxpayers and practitioners with information to address new tax compliance obligations timely and accurately. The IRS expects to publish additional guidance as we continue to analyze how the new law affects taxpayers.

10 Providing service to taxpayers is a vital part of the IRS mission, and helping taxpayers voluntarily comply with the law strengthens our tax system. Our five-year strategic plan focuses on six goals that will help drive continued improvements in the customer experience. We ll continue to provide, expand and improve service where, when and how taxpayers and tax professionals want and expect it. We re modernizing our approach to make taxpayers experiences similar to the way they interact with private sector institutions. We re working toward providing a wide array of electronic tax account options, while improving service over the phone and we make these improvements, we ll enforce the tax code fairly and uphold taxpayer rights.