These procedures apply to all functions within the campuses.

The tax returns of the President and Vice President will be mailed to the Field Director, Austin Submission Processing Campus.

The Field Director of Austin can delegate the "walk through" processing of the President and Vice President's returns to a subordinate. This person should make sure that the original returns are not unnecessarily folded or bent, and the edit marks and stamps are neatly placed on the returns, because they will remain permanent documents in the National Archives.

When filing a political appointee's tax return, the trustees of a trust that meets the requirements of section 102(f)(3) of the Appendix to Title 5 of the United States Code (“blind trust”) are to follow the “Where to File” Instructions for Form 1040 and file the tax return at the appropriate campus based on the appointee's address.

The President, Vice President, or any political appointee who has placed his/her assets in a blind trust must request permission for the trustee to prepare and file their individual tax return. The request for permission must be in writing and will be submitted with the tax return and a properly executed Form 2848, Power of Attorney and Declaration of Representative. Permission for the trustee to prepare and file the return will be granted automatically on receipt of the required documents. The IRS does not send an approval letter to the President, Vice President, political appointee or trustee.

IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.