Internal Revenue Service Management Board

Impact dates

1. Dec 21, 1997

   First semiannual report to President and Congress

2. Jul 24, 1997

   Board to meet at least monthly (ongoing obligation)

Key directives

• Establish IRS Management Board within Treasury Department
• Deputy Secretary of Treasury shall serve as Chair
• Board shall meet at least monthly
• Board shall prepare semiannual reports to President and Congress
• Executive Committee shall be appointed by Secretary to serve as primary review for IRS modernization decisions
• Board may seek views of IRS employee representatives consistent with 18 U.S.C. 205

Who is ordered

• Deputy Secretary of the Treasury · Treasury
• Assistant Secretary of the Treasury (Management) · Treasury
• Chief Financial Officer · Treasury
• Assistant Secretary of the Treasury (Tax Policy) · Treasury
• Under Secretary of the Treasury (Enforcement) · Treasury
• Deputy Assistant Secretary of the Treasury (Departmental Finance and Management) · Treasury
• Deputy Assistant Secretary of the Treasury (Information Systems)/Chief Information Officer · Treasury
• Assistant Secretary of the Treasury (Legislative Affairs and Public Liaison) · Treasury
• General Counsel for the Department of the Treasury · Treasury
• Director, Office of Security, Department of the Treasury · Treasury
• Senior Procurement Executive for the Department of the Treasury · Treasury
• Commissioner of Internal Revenue · Treasury
• Deputy Commissioner of Internal Revenue · Treasury
• Associate Commissioner of Internal Revenue for Modernization/Chief Information Officer of the Internal Revenue Service · Treasury
• Deputy Director for Management, Office of Management and Budget · Office of Management and Budget
• Administrator for Federal Procurement Policy, Office of Management and Budget · Office of Management and Budget
• Vice President · Executive Office of the President
• Director of the Office of Management and Budget · Office of Management and Budget
• Director of the Office of Personnel Management · OPM
• Secretary of the Treasury · Treasury

Timeline

Risks & tensions

• Large membership (20+ positions) may create coordination challenges; text does not specify quorum or voting rules
• Overlap between Board's 'primary review' role and IRS Commissioner's operational authority could generate tension
• OMB and Treasury representation suggests potential interagency friction over modernization priorities and budget control
• Employee representative consultation permitted but not mandatory under 18 U.S.C. 205 restriction
• Explicit disclaimer of judicial enforceability limits accountability mechanisms