The Internal Revenue Service Correspondence Manual

Transcription

1 The Internal Revenue Service Correspondence Manual Manual Authorities General Guidelines for Preparing Correspondence Specific Guidelines for Preparing Letters Specific Guidelines for Preparing Memos ( ) Manual Authorities 1. The Internal Revenue Service (IRS) Correspondence Manual defines policy and procedures for preparation of IRS and Department of the Treasury correspondence. 2. The procedures in this manual govern all non-congressional correspondence, except letters generated by the Correspondex System and Computer Paragraph (CP) Notices. Letters with approved form numbers (computer-generated) are also exempt. 3. When preparing congressional correspondence, refer to the Guide to Congressional Correspondence, Document 11155, Catalog Number 73163M ( ) Policy 1. The IRS Correspondence Manual provides guidance and procedures consistent with the Department of the Treasury's correspondence procedures ( ) Information Sources 1. This manual is a compilation of information gathered from the: A. U.S. Government Correspondence Manual 1992; B. U.S. Government Printing Office Style Manual 2000; and C. Treasury Executive Secretariat Procedures Manual ( ) Responsibility 1. The Commissioner's Correspondence Office, National Headquarters Management and Finance, is responsible for the contents of this manual and any updates. All recommendations for changes shall be submitted to that office ( ) Definitions 1. The following definitions will clarify information included in this manual:

2 A. Attachment Material accompanying a memorandum. B. Background Material Additional information (other than the incoming correspondence) included in a signature package to help the reviewer perform a more thorough review. C. Chiefs To avoid confusion, either list the particular chiefs in the address of a memo, or use the term "Chiefs." The term "Chiefs" in a distribution list refers to the titles shown below: Chief Financial Officer Chief, Communications and Liaison Chief, Agency-Wide Shared Services Chief, Appeals Chief, Criminal Investigation Chief, EEO and Diversity D. Copy or cc: Sometimes referred to as "courtesy copy." A copy or duplicate of a letter or memo prepared for the record or for the information of an individual who is not an addressee of the letter or memo. E. Division Commissioner For purposes of this manual, "Division Commissioner" refers to: Commissioner, Large and Mid-Size Business Division Commissioner, Small Business/Self-Employed Division Commissioner, Tax Exempt and Government Entities Division Commissioner, Wage and Investment Division F. ECMS Designed to manage and control correspondence, the Executive Control Management System (ECMS) is a paperless tracking system with on-line review of incoming and response documents. G. ECMS Control Document All documents created in response to incoming correspondence. These documents are entered into ECMS and are required for all correspondence packages. H. ECMS Control Number A control number assigned to each document entered into ECMS. This allows control and tracking of the correspondence. A control number is required for all correspondence prepared for the Commissioner's and Deputy Commissioner's signatures. It is also required for all correspondence addressed to persons or organizations outside the IRS. I. ECMS Control Sheet Generated from ECMS. Contains all information available about a piece of correspondence, including the history of actions taken. J. Enclosure Material accompanying a letter. K. Executive Secretariat Department of the Treasury's Office of the Executive Secretary. L. Executive Secretariat Procedures Manual Department of the Treasury's correspondence manual. M. Head of Office For purposes of this manual, "Head of Office" refers to:

3 Commissioner of Internal Revenue Deputy Commissioner of Internal Revenue Assistant Deputy Commissioner Deputy Commissioner for Modernization and Chief Information Officer Commissioner, Large and Mid-Size Business Division Commissioner, Small Business/Self-Employed Division Commissioner, Tax Exempt and Government Entities Division Commissioner, Wage and Investment Division Chief Financial Officer Chief, Communications and Liaison Chief, Agency-Wide Shared Services Chief, Appeals Chief, Criminal Investigation Chief, EEO and Diversity National Taxpayer Advocate Chief Counsel N. Incoming Correspondence The correspondence to which one is responding. O. Interim Reply A response to an inquiry acknowledging receipt of a request and providing an explanation of why a final reply must be made at a later date. P. Letter An external communication which has a salutation, body or message, a complimentary close, and a signature block. Q. Memorandum (Memo) An internal communication that makes use of captions to quickly identify the subject, addressee, and the sender and does not have a salutation or complimentary close. R. Official File Copy Package The complete record copy of a piece of correspondence and any supporting or related documentation initiated by an office, including a record of concurrences. Note: The official file copy must be signed and dated. S. Original Correspondence upon which an original signature and date appears. (Fax and auto-pen signature may substitute for original handwritten signature.) T. Originator Person who writes a letter or a memo. U. Response Document The response to an action item that will be signed. It will be either scanned into ECMS or attached as a file document. To avoid confusion by the reviewer, all working copies should be clearly marked as versions with the final version labeled as the final version. V. Routing The process of forwarding signature packages for review and concurrence by appropriate officials prior to signature. W. Salutation A group of words serving as the opening of a letter. "Dear Sir:"

4 X. Senior Management Team A group of top-level executives chosen by the Commissioner that serves as advisors. Membership changes periodically. Y. Signature/Other Folder Assembly The appropriate arrangement of required items contained in a folder and forwarded for signature or review. Z. Signature Package Reviewer The signature package reviewer is responsible for: reviewing for content and grammar, ensuring proper assembly, and obtaining required routing signatures. 2. The reviewer will also ensure that responses are complete and accurate and that deadlines are met. The reviewer will verify that each signature package is controlled in ECMS prior to forwarding to the Head of Office for signature. A package not controlled in ECMS shall be returned to the originator. 3. Each office shall be responsible for reviewing signature packages being forwarded for signature: A. Treasury Correspondence Correspondence addressed to Treasury officials, or prepared for Treasury officials' signatures. B. U.S. Government Correspondence Manual 1992 Prepared by the U.S. General Services Administration with participation from 30 other Federal agencies to provide Federal employees with guidelines for preparing correspondence. It was designed to simplify the preparation of official correspondence by achieving uniform standards for Federal communication ( ) General Guidelines for Preparing Correspondence 1. The following guidelines contain information common to the preparation of both letters and memos ( ) Stationery 1. Use the following table to choose the appropriate stationery. For signature of the... Treasury Secretary Deputy Secretary First page should be... Off-white, blue Treasury letterhead with title White, green Treasury letterhead with title Succeeding pages should be... Off white, bond White, bond or plain paper

5 Commissioner, or Deputy Commissioner Operating Division Commissioner or Chief-Level Taxpayer Advocate, or other person within Taxpayer Advocate organization Others within Operating Divisions and Business Units All others White, green IRS letterhead with titles White, green IRS letterhead with titles Approved Taxpayer Advocate letterhead without titles White, bond or plain paper White, bond or plain paper White, bond or plain paper White, green IRS letterhead with Operating Division or Business Unit, but no White, bond title, or or plain paper white, green IRS letterhead with no organization or title specified White, green IRS letterhead with no organization or title specified White, bond or plain paper 2. All letterhead stationery, whether it has an Operating Division/Business Unit organizational designation preprinted in the upper left corner, or Head of Office title (see definition) preprinted in the upper left corner, will have the Internal Revenue Service, Washington, D.C., address preprinted at the top. The only approved exception to this is Wage and Investment, whose letterhead will have its Atlanta address preprinted. The local address where the recipient is instructed to write with questions should be typed in the body of the letter or memo. 3. Each office must maintain its own supply of stationery. 4. Functions may elect to use electronic letterhead stationery for within-function memos, and at the discretion of the appropriate Head of Office. However, the electronic format may not deviate from the guidelines in this manual. Note: Only Heads of Office (see definition) may have titles on stationery. Stationery must have the Internal Revenue Service, Washington, D.C., address preprinted at the top ( ) Margins

6 1. Set all margins at 1 inch. Exception: Left and right margins may be adjusted according to the length of the correspondence to create a balanced appearance. Do not exceed 1 and 1/4 inches ( ) Justification 1. Left margin is justified. Justified simply means that all lines begin at the same position on the left, and the first line of a paragraph is not indented ( ) Font 1. Helvetica 12 pt or Arial 12 pt are the only acceptable fonts. The following figure provides examples of Helvetica 12 pt and Arial 12 pt fonts: Figure ( ) Body Style and Spacing 1. Paragraphs are not indented. Exception: Paragraphs in letters for the Treasury Secretary's signature are indented five spaces. 2. Single space body, regardless of number of lines. Double space between paragraphs. 3. When an instruction tells you to type an element so many lines below another element, it means use the Enter Key as follows: Spacing Number of Term = Lines Single Space One Double Space Two Triple Space Three Same number of Skip_ lines lines Press Enter Key... Once, begin typing Twice, begin typing Three times, begin typing Same number of times, begin typing

7 ( ) Lists and Outlines 1. There are only two spaces after periods when you list or number items. Set tabs accordingly. Do not use pre-set tabs of more than two spaces. 2. Line up numerical lists and outlines by the periods as shown below. a. b. c i. ii. iii ( ) Acronyms 1. Use an acronym when its meaning has been spelled out the first time it is used and it is used again in the text. The National Treasury Employees Union (NTEU) is. The report states that NTEU. Exception: Internal Revenue Service and IRS may be used interchangeably. 2. Do not begin a sentence with an acronym; begin with "The." The National Treasury Employees Union (NTEU) is. The NTEU reported. 3. When referring to the headquarters of a function, use a slash (/) between HQ and the function.

8 Headquarters, Criminal Investigation (HQ/CI) ( ) Specific Guidelines for Preparing Letters 1. Letters are used to convey written communications outside the Department of the Treasury and the Internal Revenue Service. They generally are not used internally in the organization. Note: These guidelines should be followed at all signature levels to maintain consistency ( ) Elements of a Letter 1. A letter has two types of elements: A. Required B. Optional ( ) Required Elements 1. Required elements include: A. Date B. Inside Address C. Salutation D. Body E. Complimentary Close F. Signature Block ( ) Date 1. Do not date the letter prior to signature, but allow three lines below the printed letterhead for the date. The signing office will date it ( ) Inside Address 1. Begin the address at least eight lines below the letterhead. This allows at least five lines between the address and date after the date has been added.

9 2. For short letters, type the address further down on the page to create a more balanced appearance. Note: Do not exceed 12 lines. 3. Single space and block left. If a line is too long and must be carried over to the next line, indent the line two spaces. Mr. John Brown, Vice President The Wildlife Association of (two spaces) the United States 123 Main Street Springfield, PA An address with one addressee should be no more than six lines. 5. The information in an inside address varies according to the addressee (e.g., letters to an individual, an organization, two or more people at the same address, two or more people at a different address, etc.). See the exhibits at the end of this section for guidance. 6. Use only one title on the same line with a name. 7. If an address includes both the street address and a P.O. Box, (use only the P.O. Box). This, however, does not apply to special mail handling such as Federal Express, which requires a street address ( ) Salutation 1. Type the salutation, "Dear [Title and Name]:" two lines below the address, flush with the left margin and followed by a colon. Mr. John Brown 789 Rainbow Lane Springfield, FL Dear Mr. Brown: 2. Exhibit shows an example of a letter addressed to two people at the same address ( ) Body

10 1. Begin the body two lines below the salutation, flush with the left margin. Dear Mr. Brown: This is in response to XXXXXXXXXXXXXXXXXXXXX. 2. Be sure to include a closing paragraph, such as, "If you have any questions, please contact me, or a member of your staff may contact Mary Black at (202) " ( ) Complimentary Close 1. Type "Sincerely" followed by a comma two lines below the last line of the text starting at the center of the page. Last line of text XXXXXXXXXXXXXXXXXXXXXXXX. Sincerely, Note: You may have to set a tab for the center of the line ( ) Signature Block 1. Type the signature block four lines below the complimentary close at the same position. Sincerely, Full Name Title 2. Note: 3. The title need not be identified if preprinted on the letterhead (i.e., Head of Office-see definition) ( ) Optional Elements

11 1. Use the optional elements as needed: A. Attention Line B. Succeeding Pages C. Enclosure(s) D. Courtesy Copy E. Blind Courtesy Copy F. Postscript ( ) Attention Line 1. Use the Attention Line when correspondence is intended for the direct attention of a person other than the addressee. 2. Type "Attention: [Individual's Name]" two lines below the address, flush with the left margin. Mr. John Brown President XYZ Corporation 123 Main Street Springfield, MD Attention: Mrs. Jane White Dear Mr. Brown: 3. Note that the salutation will name the addressee, not the person in the attention line ( ) Succeeding Pages 1. Center page numbers (no dashes) at the 1-inch top margin. This is approximately five lines from the top of the page. 2. Begin numbering with page Triple space after the page number and begin the first line of text. 2 If you have any questions, please contact XXXXXXX.

12 4. Exhibit is an example of a two-page letter ( ) Enclosure(s) 1. You must mention the enclosure(s) in the text. 2. Type "Enclosure(s)" two lines below the signature block, flush with the left margin. If there is more than one, type the number in parenthesis. Do not type "as stated." Enclosures (2) ( ) Courtesy Copies 1. Identify the recipients on the original and all copies when sending copies to someone other than the addressee. 2. Type "cc:" two lines below the signature block or enclosure notation, flush with the left margin. 3. List the first recipient two spaces after the colon. List additional recipients directly under the first. cc: [Full Name and Title] [Full Name and Title] ( ) Blind Courtesy Copy (bcc:) 1. A "bcc:" notation is used when you want to send copies to others, but do not want the addressees to know. 2. Type the notation on the official file copy and any other copies that you choose. Do not type "bcc:" on the original. 3. Type "bcc:" two lines below the last item in the letter, or any notation, flush with the left margin. cc: National Taxpayer Advocate bcc: Deputy Commissioner ( ) Postscript

13 1. A postscript can be effectively used to express an idea that has been deliberately withheld from the body of a letter. Stating this idea at the very end gives it strong emphasis. P.S. Start on the second line below the copy notation or whatever was typed last ( ) Envelope 1. Type the attention line within the address on the envelope. 2. Information that is placed below the city, state, and ZIP Code line cannot be read by automated mail scanners. Mr. John Black President XYZ Corporation Attention: Mrs. Jane White 123 Main Street Springfield, MD ( ) Specific Guidelines for Preparing Memos 1. Memos are used to convey written communications within IRS and between IRS and the Department of the Treasury. They arenotsent to the general public. 2. Memos are not usually prepared for the Secretary's signature. 3. However, action and information memos are sent to the Secretary. These have a special format shown on page 6 of Exhibit Note: These guidelines should be followed at all signature levels to maintain consistency ( ) Elements of a Memo 1. A memo has two types of elements: A. Required B. Optional

14 ( ) Required Elements 1. Required elements include: A. Date B. Address (MEMORANDUM FOR) C. Sender (FROM:) D. Subject (SUBJECT:) E. Body 2. Exhibit shows several examples of the types of memoranda discussed below ( ) Date 1. Do not date prior to signature, but allow three lines below the printed letterhead for the date. The date will be entered in the signing official's office ( ) Address 1. Type "MEMORANDUM FOR [TITLE OR NAME AND TITLE]" in all capital letters at least eight lines below the letterhead, flush with the left margin. This allows at least five lines between the address and the date, after the date has been added. 2. If the memo is short, you may skip a few more lines to create a more balanced appearance. Do not exceed 12 lines. 3. Line up the second and any additional lines under the first word after "FOR." See the example in Figure below. Figure ( ) Sender 1. Type "FROM:" in capital letters two lines below the last line of the address, flush with the left margin.

15 2. Type the sender's title or name and title in initial caps and align with that of the addressee. See Figure below. Figure This image is too large to be displayed in the current screen. Please click the link to view the image ( ) Subject 1. Type "SUBJECT:" in all capital letters two lines below the name of the sender, flush with the left margin. 2. Align the subject in initial caps with the sender's title, or name and title. Type additional lines flush with the preceding line. See Figure below. Figure ( ) Body 1. Begin the body of the memothree lines below the last line of the subject, flush with the left margin. SUBJECT: Concise Statement of Subject Matter The XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 2. Be sure to include a closing paragraph such as: If you have any questions, please contact me, or a member of your staff may contact John Black at (202)