Chapter 100 Nature and Purpose

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION DATE: April 1, 2015

CHAPTER 100 – NATURE AND PURPOSE

30 Responsibilities

30.1 Development and Issuance. Depending on their content, documents will require various degrees of coordination in the initiation, development, clearance and approval processes. The basic responsibilities are summarized below. (Refer to Chapter (100)-10 for the definitions of the acronyms below.)

Initiation/ Final Approval/ Type of Document Concurrence Development Signature TIGTA and Secretary or Deputy Appropriate Dept. Treasury Orders Other Dept. Secretary of the Officials Officials Treasury TIGTA and Appropriate Appropriate Dept. Treasury Directives Other Dept. Secretarial Officers Officials Officials (e.g., IG) Chief Counsel TIGTA Delegation DIGs/AIGs/CIO Strategic Inspector General Orders Chief Counsel Performance (SP) Functional DIGs/AIGs Chief Counsel Appropriate Delegation Orders Chief Counsel SP Function Head* DIGs/AIGs/CIO TIGTA Operations Responsible Appropriate Chief Counsel Manual Function Function Head* SP DIGs/AIGs/CIO DIGs/AIGs/CIO Appropriate TIGTA Memoranda Chief Counsel Chief Counsel Function Head* SP Deputy Deputy Inspector Chief Counsel DIG Memoranda Inspectors General SP General DIGs/AIGs** SP CC Memoranda Chief Counsel Chief Counsel DIGs/AIGs** Assistant Chief Counsel Assistant Inspector AIG Memoranda Inspectors SP General General DIGs/AIGs** *For Chapters 100 and 600, and portions of Chapter 200, the Deputy Inspector General for Mission Support (DIGMS) is the appropriate function head. **When deemed necessary.

30.2 Technical Expertise. The initiating official will serve as the technical expert and will resolve issues raised during the clearance process.

Operations Manual 1 Chapter 100