IRS Organizational Structure 

The IRS organizational structure is complex. Most divisions of the IRS in the IRS organizational structure have no meaningful contact with tax payers. The commissioner, deputy commissioners, and the National Office staff of the IRS are primarily concerned with tax policy and management.

IRS service centers

The IRS service centers are the initial contact point for most tax payers and the IRS. The IRS service centers are the places where all tax returns get filed. After you file your tax return, most dealings you might have with the IRS will be at the local level.

IRS operating divisions

As a result of the IRS reorganization which began in 2001, you will likely come into contact with one of the four main operating divisions of the IRS:

• Wage and Investment: This IRS division will handle more than 100 million tax payers, including tax payers who are employees and/or have home investment income.
• Small Business and Self Employed: This IRS division will handle more than 45 million tax payers who are self-employed or own small businesses. Small businesses, according to the IRS, are businesses with annual gross receipts less than $5 million per year.
• Large and Mid-Size Businesses: This IRS division will handle businesses that gross more than $5 million per year.
• Tax exempt and Governmental Entities: This IRS division is responsible for handling employee benefits plans such as 401k or other retirement plans, exempt organizations such as charitable groups, and various governmental entities.