1.10.1. IRS Correspondence Manual

(1) The Executive Secretariat Correspondence Office (ESCO) manages several types of controlled correspondence (see IRM 1.10.1.3). The ESCO uses the e-Trak (see IRM 1.10.1.2) communications tracking system to control and process its inventory. However, ESCO does not track and process all IRS controlled correspondence.

(1) In general, controlled correspondence includes letters, reports and memorandums that are managed using a communications tracking system. Operating divisions (OD) track this correspondence from the time of receipt until closure. While the Executive Secretariat Correspondence Office uses e-Trak to control its inventory, ODs may also use e-Trak (as well as other types of communications systems) to track their inventory.

(1) The Executive Secretariat Correspondence Office (ESCO) sends notification of controlled assignments to head of office (HoO) e-Trak coordinators in each operating division (OD). The HoO e-Trak coordinator is responsible for taking the following actions:

1. Assign the case to the appropriate office in their business unit (BU).

2. Attach documents, input comments into the system, and update the status of controls for managers and analysts in the BU.

3. Update the Event Log with all actions taken on a case.

4. Update e-Trak on the status of overdue controls.

5. Advise their BU offices on all extension requests.

6. Contact ESCO for extension requests within their BU.

7. Contact ESCO to reassign a control outside of their OD. However, HoO e-Trak coordinators do not have to contact ESCO to reassign a control within their OD.

8. Assist their BU offices with current ESCO procedures and conduct regularly scheduled e-Trak meetings.

(2) The HoO e-Trak coordinator should use e-Trak to generate reports to track overdue controls assigned to the program areas. Managers in the BUs should also receive these reports to help them track and monitor correspondence. The e-Trak system allows users to generate inventory reports using the "My Reports" menu.

(3) After the appropriate official signs the final document, the HoO e-Trak coordinator typically ensures that the assignment office coordinator scans a copy of the dated and signed response into e-Trak and closes the control. Make sure the final response documents are in PDF format.

(4) The HoO e-Trak coordinators can deny extension requests from their BU offices without sending them to ESCO analysts if the extension involves BU or general (G) type correspondence. The reason for the denial must be documented in the e-Trak "Event Log." Extension requests should be denied when correspondence is in the ESCO review process or when approved responses are waiting for final signature.

(5) When closing a control by phone with a taxpayer or congressional office, HoO e-Trak coordinators must ensure phone closures are properly documented in the e-Trak "Event Log," including the following information:

• Name and phone number of the person who contacted the taxpayer or congressional office.

• Date of contact.

• Summary of the conversation with the taxpayer or congressional office documented in either the e-Trak Event Log or in a Word file attached to the control. If closing with a congressional office, document the name of the person you contacted.

(6) The HoO e-Trak coordinators can contact ESCO for guidance before contacting the congressional office about an e-Trak control.

(1) Updating e-Trak with a status of the control is very important. Any individual involved in processing a control should update e-Trak with each action taken to process correspondence through closure.

(2) Document every contact with the taxpayer or the congressional office using the "Case Events Log" or by scanning a written summary of the contact in the "Case Documents."

(3) Whenever possible, you should include the name and phone number of the person preparing the response. The Executive Secretariat Correspondence Office (ESCO) uses this information to respond to congressional staff and taxpayers when they call to check the status of an inquiry.

(4) If you do not have access to e-Trak, please have your e-Trak coordinator input this information for you.

(1) Users must first submit an online Form 5081(OL 5081) to gain access to e-Trak. Your e-Trak coordinator can grant permission to e-Trak and specify the level of access appropriate for the user.

(1) The target date for closing a commissioner case is 5 business days from the date the Executive Secretariat Correspondence Office (ESCO) controls the document in e-Trak.

(2) A draft response is due to ESCO 3 business days before the target date.

(3) The time frame for responding may be shorter if the congressional office requests a specific response date or the commissioner requests expedited handling of the inquiry. The ESCO will note the target date in the e-Trak control.

(1) The target date for closing a CEI/CFV case is 20 business days from the date the Executive Secretariat Correspondence Office (ESCO) controls the document in e-Trak.

(2) A draft response is due to ESCO 5 business days before the target date. Please allow 5 business days for ESCO review.

(3) Some CEI and CFV cases are a priority and require a 10 business day response time. The ESCO will note priority cases in the case topic and event log of the e-Trak control.

(1) The target date for closing a BU case is 20 business days from the date the Executive Secretariat Correspondence Office (ESCO) controls the document in e-Trak.

(2) A draft response is due to ESCO 5 business days before the target date. Please allow 5 business days for ESCO review.

(3) The time frame for responding may be shorter if the congressional office requests a specific response date or for letters referred to us from the Treasury Department. The ESCO will note the expedited target date in the e-Trak control.

(1) The target date for closing general taxpayer correspondence (G) case is 30 business days from the date the Executive Secretariat Correspondence Office (ESCO) controls the document in e-Trak. For taxpayer assistance calls, the business unit (BU) must return the call within 5 business days.

(2) The time frame may be shorter for hardship cases. The ESCO will note the expedited target date in the e-Trak control.

(3) The BU does not need to clear the response through ESCO. However, the BU can request that ESCO provide a courtesy review.

(1) If you cannot meet the target date, contact the Executive Secretariat Correspondence Office (ESCO) review team by email at *Executive Secretariat E-Review. Do not contact the congressional office for an extension.

(2) Describe the reason for the delay and how much time you need to respond. An ESCO analyst will extend the date in e-Trak if the extension is approved.

(3) An ESCO analyst will notify you about the new date by email.

(1) If you cannot make the target date for a case, send an extension request to your head of office e-Trak coordinator who will contact the case creator for a one-time, 10 business day extension. Occasionally, the Executive Secretariat Correspondence Office (ESCO) will consider additional time on a case-by-case basis. Requests for extensions must be based on a legitimate reason. For example:

• A need for additional information from the constituent, congressman, taxpayer.

• A need for additional time to conduct research or investigate an issue.

(2) Describe the reason for the delay and how much time you need to respond. In most cases, ESCO can provide a one-time, 10 business day extension for the case. The CEI or CFV cases designated as a "Commissioner Priority" in e-Trak cannot be extended.

(1) Send an extension request to your head of office e-Trak coordinator who will contact the case creator for a one-time, 10 business day extension. Occasionally, the Executive Secretariat Correspondence Office (ESCO) will consider additional time on a case-by-case basis. Requests for extensions must be based on a legitimate reason.

(2) If ESCO is already in the process of reviewing your draft, or you are waiting for signature on final response, you should not request an extension.

(1) Send an extension request to your head of office e-Trak coordinator, who will contact the Executive Secretariat Correspondence Office (ESCO) for a one-time, 10 business day extension. Occasionally, ESCO will consider additional time on a case-by-case basis. Requests for extensions must be based on a legitimate reason.

(1) Occasionally, an office may have to reassign a control. The initial assignment office has 5 business days from the date the case is created in e-Trak to decide whether to keep the control or send it back to the Executive Secretariat Correspondence Office (ESCO).

1. If the initial assignment office decides to keep the control, the head of office (HoO) e-Trak coordinator should assign it to the appropriate office within their business unit (BU) for response.

2. If the BU decides the control should be reassigned to a different operating division (OD), the HoO e-Trak coordinator should return the control to ESCO with a reason for the reassignment. ESCO will reassign it to the suggested OD.

3. If the assignment office is not sure whether to keep the control, they should consult with their BU subject matter expert before returning the case to ESCO.

(1) The Executive Secretariat Correspondence Office (ESCO) closely monitors controls designated "Commissioner Correspondence." These include letters requiring the signature of the Treasury Secretary, IRS Commissioner, IRS Deputy Commissioner, or IRS Operating Division (OD) Commissioner. The ESCO will note the signature level in the topic field of the control.

(2) Commissioner letters are from key members of the Congress or congressional committees of interest to the IRS. They may also be letters from any member on topics of special interest to the Commissioner. The ESCO includes procedures for handling these controls in the "Special Instructions" field of the e-Trak control. The "Commissioner" designation appears in the topic field.

(3) The Commissioner usually signs letters to the members of any committee when they write in their capacity as chair on committee letterhead. The Commissioner also signs letters to ranking members when they write in their capacity as ranking members on committee letterhead.

(4) Signature Level: ESCO will note the status in the topic field of the control. The signature level for Commissioner correspondence is:

• Treasury Secretary

• Commissioner

• Deputy Commissioner

• OD Commissioner

(1) The Executive Secretariat Correspondence Office (ESCO) monitors and reviews responses to Commissioner Email Inquiries (CEI). This type of correspondence includes employee inquiries and suggestions that employees send directly to the *Commissioner email box. The Director, Executive Secretariat and the Chief of Staff’s office will designate some cases as "Commissioner Priority." These cases are inquiries that the Commissioner is particularly interested in and would like to see an immediate resolution or investigation.

(2) Some CEIs may require response and input from two or more business units (BU), also called dual assignment responses. When this occurs, ESCO will assign each employee issue to the appropriate BU for response and associate each case in e-Trak. Once ESCO receives the final approved draft, ESCO will send the response to the employee and inform the employee that he or she can expect to receive a response to the other issue(s) in a future email.

(3) Signature Level: ESCO will return the response to the employee using the Commissioner’s email box. If the BU decides the response should come directly from the BU, they should contact ESCO. Additionally, ESCO may ask the BU to send a response to the employee, especially responses about sensitive issues.

(1) The Executive Secretariat Correspondence Office (ESCO) monitors and reviews responses to Commissioner field visit (CFV) inquiries. The CFVs are employee inquiries and suggestions that the Commissioner and his staff receive during field visits and tours to various IRS locations where employees participate in events such as town hall meetings, luncheons, and manager and NTEU meetings. The subject matter experts (analysts) in the business units (BUs) draft these responses and submit them for review to ESCO.

(2) Since a number of the CFV inquiries come from employees during town hall meetings, we may not have an employee name to associate with the case.

1. If an employee’s name is not included in the control, the BU analyst drafts a response addressing the issues and emails it to the ESCO mailbox at *Executive Secretariat E-Review.

2. If an employee’s name is included in the control, the BU analyst must draft a response addressed to the employee at his or her work address.

(3) The ESCO will send a wrap-up letter to the site coordinator representative (SCR) summarizing the responses to all of the employee inquiries after each Commissioner visit.

(4) You must clear all draft responses through ESCO. Please email your draft response for review 5 business days before the e-Trak target date to the *Executive Secretariat E-Review mailbox.

(5) Signature Level: If a name and address are available, ESCO will send the response to the employee from the Commissioner's mailbox. The ESCO will send the CFV responses without an addressee to the senior commissioner representative (SCR).

(1) The Executive Secretariat Correspondence Office (ESCO) monitors and reviews responses to business unit (BU) correspondence which includes letters and referrals from:

• Congressional offices

• Trade groups/associations

• State/federal government agencies

• IRS governmental liaisons

• Treasury Legislative Affairs

• Treasury Executive Secretariat

• Taxpayers (if ESCO decides a review of the response is necessary).

(2) You must clear your draft response through ESCO before you mail it. During clearance, ESCO analysts will review your response and make suggestions if they determine that editing is necessary.

(3) Signature Level: BU correspondence requires the signature of a territory manager or director. Routine Chief Counsel responses can use the branch chief signature level.

(1) The Executive Secretariat Correspondence Office (ESCO) does not review general taxpayer correspondence. As a courtesy, however, ESCO can make an exception to review this type correspondence on a case-by-case basis. General correspondence includes:

• Taxpayer mail

• White House referrals

• Taxpayer assistance calls

(2) Signature level: General correspondence requires the signature of a front-line manager, office chief, or branch chief.

(1) You have 5 business days from the date the case is created in e-Trak to get a signed response to this inquiry. Clear your draft response through your business unit (BU) before sending it to the Executive Secretariat Correspondence Office (ESCO). Email the approved draft, signed Form 14074, Action Routing Sheet, Form 13839–A Note to Reviewer, and incoming documents from the congressional office to the *Executive Secretariat E-Review mailbox.

(2) The ESCO will review the draft, consult with you on any significant issues, and coordinate review of the draft with Treasury, OMB, and other IRS executives as necessary. You should send your draft response for review 3 business days before the e-Trak target response date. The ESCO will prepare the signature package for final review and Commissioner signature.

(1) You must clear all draft responses through the Executive Secretariat Correspondence Office. Please email your draft response for review 5 business days before the e-Trak target date to the *Executive Secretariat E-Review.

(1) You must clear all draft responses through the Executive Secretariat Correspondence Office. Please email your draft response and incoming documents to the *Executive Secretariat E-Review mailbox. Send the draft at least 5 business days before the e-Trak target date.

(1) It is not necessary to clear general correspondence through the Executive Secretariat Correspondence Office.

(1) After the signature package is signed, the Executive Secretariat Correspondence Office (ESCO) will coordinate with Legislative Affairs for delivery of the final signed response.

(2) The ESCO will re-assign the case back to the business unit (BU) prior to closure so that the BU will have access to the final signed response.

(3) The ESCO will close the e-Trak control by scanning the signed response into e-Trak.

(1) The Executive Secretariat Correspondence Office (ESCO) will prepare the final response, send it to the employee, upload it to e-Trak, and close the e-Trak control. In some cases however, ESCO may ask the business unit (BU) to send the response to the employee if the case involves sensitive personnel matters or detailed technical information. The response can be sent by email or letter.

(1) The Executive Secretariat Correspondence Office (ESCO) will prepare the final response, send it to the employee (if the employee's name is known), upload it to e-Trak, and close the e-Trak control. If an employee’s name is not included in the control, ESCO will include the final response in the wrap-up letter to the site coordinator representative (SCR). In some cases however, ESCO may ask the business unit (BU) to send the response to the employee if the case involves sensitive personnel matters or detailed technical information. The response can be sent by email or letter.

(1) Responses to business unit (BU) letters must be made in writing on official letterhead, unless the BU has approval from the congressional office to close the case with a phone call. After signature, the assignment office scans a copy of the signed response, uploads it to e-Trak, closes the control, and mails the response.

(2) Electronic signature. Authors should sign correspondence with an original signature whenever possible. When an acting official must sign for an author, he or she should also use an original signature if possible. While an original signature is always preferred, authors have the option to sign correspondence with autopen if they cannot physically sign and the technology is available. The autopen appears in the same space normally used for an original signature -- between the complimentary closing and the signature block.

(3) If an acting official needs to sign, the word "for" should appear next to the author's name and title in the signature block.

Sincerely,
[Return 5 times, leaving 4 lines between the complimentary closing and the signature block at the end of the letter.]
[The actor's signature should appear in the spaces between the complimentary closing and the signature block.]
[The word "for" should appear next to the author's name in the signature block.]
[Author's name and title appears 5 lines below the complimentary closing. Do not use the author's title if it appears on the letterhead.]
John Smith,
Field Director

(4) Letters cannot be signed with a name stamp.

(5) Electronic delivery. Generally, per IRM 1.10.3.2.1 Secure Messaging and Encryption, we cannot send responses containing personally identifiable information (PII) by email. Therefore, if the response contains PII, we cannot email the response, even if the congressional office or taxpayer requests it. However, if the response only contains publicly available, general information, we can email the PDF version of the response or the response on electronic letterhead. For more information about email and PII, visit the IRWeb at http://irweb.irs.gov/AboutIRS/bu/pipds/about_pipds/aboutart/21360.aspx. We can fax a response if a taxpayer or congressional office needs expedited delivery. Confirm the fax number to make sure correspondence reaches the correct destination.

(6) Occasionally, a phone closure may be appropriate. You can contact the Executive Secretariat Correspondence Office for guidance using the *Executive Secretariat E-Review mailbox.

(1) Written responses must be on official letterhead. After signature, the assignment office scans a copy of the signed response, uploads it to e-Trak, closes the control, and mails the response.

(2) Electronic signature. Authors should sign correspondence with an original signature whenever possible. When an acting official must sign for an author, he or she should also use an original signature if possible. While an original signature is always preferred, authors have the option to sign correspondence with autopen if they cannot physically sign and the technology is available. The autopen appears in the same space normally used for an original signature -- between the complimentary closing and the signature block.

(3) If an acting official needs to sign, the word "for" should appear next to the author's name and title in the signature block.

Sincerely,
[Return 5 times, leaving 4 lines between the complimentary closing and the signature block at the end of the letter.]
[The actor's signature should appear in the spaces between the complimentary closing and the signature block.]
[The word "for" should appear next to the author's name in the signature block.]
[Author's name and title appears 5 lines below the complimentary closing. Do not use the author's title if it appears on the letterhead.]
John Smith,
Field Director

(4) Letters cannot be signed with a name stamp.

(5) Electronic delivery. Generally, per IRM 1.10.3, we cannot send responses containing personally identifiable information (PII) by email. Therefore, if the response contains PII, we cannot email the response, even if the congressional office or taxpayer requests it. However, if the response only contains publicly available, general information, we can email the PDF version of the response or the response on electronic letterhead. For more information about email and PII, visit the http://irweb.irs.gov/AboutIRS/bu/pipds/about_pipds/aboutart/21360.aspx. We can also fax a response if a taxpayer or congressional office needs expedited delivery. Confirm the fax number to make sure correspondence reaches the correct destination.

(6) Responses to general letters may also be made by phone. For telephone responses, the assignment office must provide the following information in the e-Trak case "Event Log" and close the control:

• Name and phone number of the person who contacted the taxpayer.

• Date of contact.

• Summary of conversation with the taxpayer.

(1) Members in their individual capacity are entitled to no greater access to returns or return information than any other person inquiring about the tax affairs of a third party.

(2) The IRS can only disclose returns and return information to a taxpayer's designee, including a Member inquiring on behalf of a constituent, in accordance with IRC 6103. Generally, IRC 6103 protects returns and return information from disclosure unless the taxpayer provides a written request or authorization.

(1) Disclosure laws apply to congressional inquiries; however, the laws governing disclosure authorization for members of Congress permit some flexibility in the types of written authorization we can accept.

(2) The written authorization from the taxpayer, or any person with a material interest, does not have to be a Power of Attorney or any specific form, although Form 8821 , Tax Information Authorization, may be used for this purpose. See IRM 11.3.3 , Disclosure to Designees and Practitioners, for additional information on disclosure of information to third parties.

(3) The following forms of authorization allow us to disclose tax information:

1. Signed letter from the taxpayer to the congressional member authorizing the IRS to disclose specific information; for example, the constituent can authorize the congressional member to inquire about a liability for a specific tax year.

2. Power of Attorney (POA) signed by the taxpayer authorizing the congressional member to receive tax return information on his or her behalf.

3. Congressional Authorization Form signed by the taxpayer authorizing the member and his or her staff to obtain information to assist the taxpayer. All congressional offices provide these forms under the Privacy Act of 1974.

4. Form 8821, Tax Information Authorization, signed by the taxpayer.

(4) If the taxpayer does not provide an authorization form or letter, we can only provide general information. In your response, remind the congressional member of the disclosure requirements for providing returns or return information. You can also contact the congressional office by telephone to find out if they want to get authorization from the taxpayer.

(1) Upon written request and only for use in closed executive session, we can provide information that can identify or be associated with a particular taxpayer to:

• The Chairman of the House Committee on Ways and Means

• The Chairman of the Senate Committee on Finance

• The Chairman of the Joint Committee on Taxation

• The Chief of Staff of the Joint Committee on Taxation

(2) You can also provide information to other committees specifically authorized to inspect returns or return information by a resolution of the Senate or House of Representatives. For a joint committee (other than the Joint Committee on Taxation), the authorization requires a concurrent resolution by both the Senate and House of Representatives. The request for the information must be in writing.

(1) The taxpayer or authorized representative must address the letter to the congressional member or to his or her staff. An authorization is not adequate if the taxpayer addresses the letter with "Dear Sir/Madam:" If the letter is a courtesy copy of a letter from the taxpayer to another member, we can only provide information if the taxpayer attached a signed addendum requesting the assistance of the congressional member he or she copied on the original letter.

(2) The taxpayer must sign and date the letter. A typed name does not authorize the disclosure of taxpayer information.

(3) The letter must contain enough facts to determine the exact information or service requested. You must limit your response to the situation described by the taxpayer.

(4) If the request to the congressional member is from a third party (an attorney or certified public accountant), you can provide information if you have a power of attorney (POA) from the taxpayer on file. The request must authorize us to disclose tax information to the third party POA on the taxpayer's behalf. Third parties cannot authorize access to a client's tax return information without a POA.

(5) If the congressional member does not enclose a copy of the taxpayer's correspondence or authorization, you must write directly to the taxpayer. You should give the congressional member general information only and tell him or her you will work directly with the taxpayer.

(1) All Executive Secretariat Correspondence Office controlled correspondence must conform to these standard format elements.

(1) Use Arial font, size 12.

(1) Center the date on the page, 3 lines below the printed letterhead.

(2) Do not date the letter before signature. The signing official's office will date it.

(1) Begin the address at least 8 lines below the letterhead on the left margin. If the letter is short, you can come down a few more lines to create a more balanced appearance. However, do not exceed 12 lines.

(2) Use single space, block left.

(3) If a line is too long, such as "Member, U.S. House of Representatives," carry over part of the line to the next line and indent 2 spaces.

(4) After the state abbreviation, space twice before the ZIP Code.

(1) Double space [1 blank line] the salutation below the address, flush with the left margin.

(2) For the salutation, type "Dear (Title) (Last Name):"

(1) The letter from the congressional office usually specifies the address to use to send your reply. Respond as directed unless doing so creates a disclosure issue.

(2) Sometimes the congressional office asks us to respond directly to a constituent or to a local office address. If an address includes both the street address and a P.O. Box, use the P.O. Box.

(1) The following table provides examples of Senate addresses and salutations.

(2) Follow these instructions for determining the proper salutation:

1. Place "Chairman" or "Chair" on the line by itself. Make your decision based on the format that gives the inside address the most balanced appearance.

2. If you place the committee name on the same line as "Chairman" and the committee name is long, carry over part of it to the next line and indent 2 spaces.

3. A female committee chair has several options for the inside address and salutation. The option she chooses is a personal preference. Some prefer "Chair" in the inside address with a salutation of "Dear Madam Chair." Others prefer "Chairman" and the salutation "Dear Madam Chairman".

(3) Please contact the Executive Secretariat Correspondence Office (ESCO) mailbox for guidance at *Executive Secretariat E-Review Also, visit the ESCO website for helpful tips and topics at http://irweb.irs.gov/AboutIRS/bu/cos/execsec/default.aspx. Click on Frequently Asked Questions, as well as other options on the page.

(1) The following table provides examples of House of Representative addresses and salutations.

(2) Follow these instructions for determining the proper salutation:

1. Place "Chairman" or "Chair" on the line by itself. Make your decision based on the format that gives the inside address the most balanced appearance.

2. If you place the committee name on the same line as "Chairman" and the committee name is long, carry over part of it to the next line and indent 2 spaces.

3. A female committee chair has several options for the inside address and salutation. The option she chooses is a personal preference. Some prefer "Chair" in the inside address with a salutation of "Dear Madam Chair". Others prefer "Chairman" and the salutation "Dear Madam Chairman".

(3) Please contact the Executive Secretariat Correspondence Office (ESCO) for guidance at the mailbox address *Executive Secretariat E-Review. Also, visit the http://irweb.irs.gov/AboutIRS/bu/cos/execsec/default.aspx website for helpful tips and topics. Click on Frequently Asked Questions, as well as other options.

(1) The body of the letter begins with a double space below the salutation. The letter is block style on the left margin. Do not indent paragraphs.

(2) Be sure to include a closing paragraph, such as "If you have any questions, please contact me at (000) 000-0000 or (name) at (000) 000-0000."

(3) If your response is to a taxpayer, the Restructuring and Reform Act of 1998 (RRA 98) requires you to include the identification number of the contact person. As a courtesy, we always offer the congressional member the option of calling the person who signs the letter.

(1) The standard complimentary closing is "Sincerely,".

(2) Begin the left side of the complimentary closing at the center of the page, double-spaced below the body of the letter.

(1) The left side of the signature block (name and title of the individual signing the letter) begins at the center of the page and is 4 lines (hit the enter key 5 times) below the complimentary closing of the letter. Do not type the title below the name if the title is on the letterhead.

(2) Electronic signature. Authors should sign correspondence with an original signature whenever possible. When an acting official must sign for an author, he or she should also use an original signature if possible. While an original signature is always preferred, authors have the option to sign correspondence with autopen if they cannot physically sign and the technology is available. The autopen appears in the same space normally used for an original signature -- between the complimentary closing and the signature block.

(3) If an acting official needs to sign, the word "for" should appear next to the author's name and title in the signature block.

Sincerely,
[Return 5 times, leaving 4 lines between the complimentary closing and the signature block at the end of the letter.]
[The actor's signature should appear in the spaces between the complimentary closing and the signature block.]
[The word "for" should appear next to the author's name in the signature block.]
[Author's name and title appears 5 lines below the complimentary closing. Do not use the author's title if it appears on the letterhead.]
John Smith,
Field Director

(4) Letters cannot be signed with a name stamp.

(1) Use an attention line when the congressional member refers to a staffer who is handling the inquiry. However, an attention line does not change the salutation which is directed to the congressional member.

(2) Double space the attention line after the inside address and type: "Attention: (Full Name)" flush with the left margin. Insert 2 spaces after the colon. Write the name of the congressional staffer who is handling the inquiry. Double space below the attention line to begin the salutation.

(1) If your letter has more than 1 page, center page numbers (no dashes) at the one inch top margin, approximately 5 lines from the top of the page.

(2) Do not number the first page. Begin numbering with page 2.

(3) Triple space (2 blank lines) after the page number and begin the first line of text. This is the default on many systems when you use the automated numbering option.

(4) Use the same font for page numbers as in the body of the letter.

(1) You must identify your enclosure(s) in the body of the letter.

(2) If you include one enclosure with the letter, type "Enclosure" flush with the left margin, double spaced below the signature block.

(3) If you include multiple enclosures, type "Enclosures" followed by the number of enclosures in parentheses.

(4) Use one space between "Enclosures" and the opening parentheses. Do not type "As stated." Do not list the enclosures at the end of the document.

(1) When a congressional member asks you to respond directly to his or her constituent, you must send a cover letter to the member and enclose a copy of the letter to the constituent if the taxpayer authorizes the member to receive it.

(2) Clear the letter to the constituent and the letter to the congressional member through the Executive Secretariat Correspondence Office. Even when you address the letter to the constituent, it is still a congressional inquiry.

(3) Notate the "Enclosure" or "Enclosures ( ) (number of enclosures in the document)" on the cover letter to the congressional member.

(4) On the letter to the constituent, type "cc: The Honorable (Full Name)" 2 lines below the signature block or enclosure notation, flush with the left margin.

(5) If the congressional member asks us to reply to the attention of a specific person in his or her office, put "Attention:" and the name of the person on the line below the member's name.

(1) Type the attention line within the address on the envelope. The Postal Service's automated scanners cannot read information placed below the city, state, and ZIP Code line. The Postal Service guidelines recommend no commas or periods on the envelope.

(1) Use the following table to choose the appropriate stationery.

(2) All letterhead stationery, whether it has a division/function organizational designation or a head of office (HoO) title preprinted in the upper left corner, will display:
Internal Revenue Service
Washington, D.C. 20224

(3) The only approved exception to this is the Wage and Investment Division, whose letterhead will have its Atlanta, GA address preprinted at the top.

(4) The local address where the recipient is instructed to write with questions should be typed in the body of the letter or memorandum.

(5) Each office must maintain its own supply of stationery. For information about ordering stationery, refer to NDC Ordering Information on the IRWeb at http://publish.no.irs.gov/distrib/ndcorder.html.

(6) Offices may elect to use electronic letterhead stationery for memorandums and letters. However, the electronic format may not deviate from the guidelines in this manual. Templates of letterhead stationery are available for viewing and download from the Letterhead Stationery Program on the IRWeb at http://publish.no.irs.gov/pubsys/letterhead/lttrhead.html.

(1) Set all margins at 1 inch.

(1) Left margin is justified. "Justified" means that all lines begin at the same position on the left.

(1) Arial font, size 12 is the only acceptable font.

(1) Do not indent paragraphs.

(2) Single space body, regardless of number of lines.

(3) Insert 1 blank line between paragraphs and one space after each period ending a sentence.

(4) Insert 1 blank line between the last line of the address and the salutation, and 1 blank line between the salutation and the first paragraph.

(1) There are 2 spaces after periods when you list or number items. Set tabs accordingly. Do not use pre-set tabs of more than 2 spaces.

(2) Line up the periods in numerical lists and outlines as shown below:

(1) Use an acronym when it’s meaning has been spelled out the first time it is used and it is used again in the text.

(2) Do not begin a sentence with an acronym; begin the sentence with "The".

(3) When referring to the headquarters of a function, use a slash (/) between NHQ and the function.

(1) A letter has two types of elements:

• Required

• Optional

(1) Required elements in a letter include:

• Date

• Inside address

• Salutation

• Body

• Closing paragraph

• Complimentary close

• Signature block

(1) Use the optional elements as needed:

• Attention line

• Succeeding pages

• Enclosure(s)

• Courtesy copy

• Blind courtesy copy

• Postscript

(1) A memorandum has two types of elements:

• Required

• Optional

(1) Required elements include:

• Date

• Address (MEMORANDUM FOR)

• Sender (FROM:)

• Subject (SUBJECT:)

• Body

(1) Use the optional elements as needed:

• THRU: Line

• Succeeding Pages

• Approval or Concurrence Line

• Attachment(s)

• Courtesy Copy

• Blind Courtesy Copy

• Response Date

(1) Remember to omit the names and just use the titles when sending a memorandum to more than 2 addressees.

(1) A "MEMORANDUM FOR DISTRIBUTION" may be used instead of listing recipients in the "MEMORANDUM FOR" line.

(2) Type the distribution list 1 blank line below the last line of text, or any notation, flush with the left margin.

(3) Each division and function has a publishing services representative assigned to make copies and distribute memorandums addressed to various distribution lists (for example, MEMORANDUM FOR NATIONAL HEADQUARTERS EXECUTIVES). A completed Form 1767, Publishing Services Request, with the signed memorandum should be given to the publishing services representative for processing.

(1) Routine signature packages should be assembled in yellow folders. Signature packages that require special handling (for example, expedite) should be assembled in red folders.

(1) The Preparation/Assembly Checklist will help you determine if you prepared and assembled your signature package correctly.

(2) The table below shows the before and after assembly parts of the checklist.

(3) Assemble the folder in the following order:

1. Forward signature packages in yellowfolders. Forward correspondence that requires expedited handling in red folders.

2. For signature package folders for head of office, cover the original document to be signed with a plastic document protector.

3. Ensure all documents are securely attached to folder.

4. Attach a properly completed Action Routing Sheet Form 14074 to the outside of the folder.

(1) Refer to the Treasury Executive Secretariat Office for guidance about Treasury signature.

(1) For Deputy Commissioner(s) allow minimum of 5 business days for review.

(2) For Chief of Staff/Commissioner allow minimum of 5 business days for review and signature.

(3) Generally, the head of office contact person for correspondence review is the secretary or staff assistant in the following offices:

• Commissioner of Internal Revenue

• Deputy Commissioner for Operations Support

• Deputy Commissioner for Services and Enforcement

• Commissioner, Large Business and International Division

• Commissioner, Small Business/Self-Employed Division

• Commissioner, Tax Exempt and Government Entities Division

• Commissioner, Wage and Investment Division

• Chief, Agency-Wide Shared Services

• Chief, Appeals

• Chief, Communications and Liaison

• Chief, Criminal Investigation

• Chief Financial Officer

• Chief Technology Officer

• Chief, Planning, Programming and Audit Coordination

• Chief Risk Officer

• IRS Human Capital Officer

• National Taxpayer Advocate

• Executive Director, Equity, Diversity and Inclusion

• Director, Affordable Care Act Office

• Director, Office of Compliance Analytics

• Director, Office of Online Services

• Director, Office of Professional Responsibility

• Director, Office of Research, Analysis and Statistics

• Director, Privacy, Governmental Liaison and Disclosure

• Director, Return Preparer Office

• Director, Whistleblower Office

• Chief Counsel

• Chief of Staff

(1) All signature packages addressed to a person(s) or organization(s) outside the IRS must have an e-Trak case number assigned.

(2) Correspondence addressed to a person(s) or office(s) within the IRS will have an e-Trak case number assigned in accordance with head of office internal procedures.

(3) All prepared correspondence for the Commissioner or Deputy Commissioner’s signature must have an e-Trak case number assigned.

(4) Ensure package is forwarded in e-Trak to the appropriate receiving office.

(5) The e-Trak must be updated after each point of IRS review.

(6) The final version of a letter or memorandum must be uploaded as a "pdf" document on letterhead with signature and be clearly labeled as such in e-Trak.

(7) For Treasury packages, e-Trak will be updated to show the date sent to Treasury and the date returned after signature.

(1) You can find resources on grammar at the following websites:

• http://grammar.ccc.commnet.edu/grammar/composition/composition.htm

• http://grammar.ccc.commnet.edu/grammar/composition/composition.htm

• http://www.bartleby.com/

• http://www.grammarbook.com/

(1) Find resources for dictionary and thesaurus:

• http://www.merriam-webster.com/

• http://dictionary.reference.com/

• http://thesaurus.com