Tax Law-US

Internal Revenue Manual

IRM 2.17.1 — Infrastructure Currency

Part 2. Information Technology

Chapter 17. Infrastructure CurrencySection 1. Infrastructure Currency 2.17.1 Infrastructure Currency Manual Transmittal April 07, 2026 Purpose (1) Revise IRM 2.17.1, Infrastructure Currency Policy for Software and Hardware Material Changes (1) Updates as of December 10, 2025, IRM 2.17.1, Infrastructure Currency updated to align with leadership memorandum for Revised Definition of Legacy Systems, dated April, 04, 2025 Effect on Other DocumentsIRM 2.17.1, dated October 26, 2020, is superseded. AudienceIRS IT Business Units and IRS IT organizations Effective Date(04-07-2026)Kaschit PandyaChief Information Officer

Program Scope and Objectives

2.17.1.1 (04-07-2026) Program Scope and Objectives Intent: Support the IRS Leadership definition of "legacy system". The Legacy definition is a technology-based standard that focuses on IRS Business outcomes and aligns to the IRS mission to drive Modernization including but not limited to legislative mandates. Scope: The IRS Infrastructure Currency IRM scope is to guide the refresh, retirement, and decommission of all IRS IT systems, applications, components, and their Commercial Off-The Shelf (COTS) software and hardware, managed or maintained by the Office of the Chief Information Officer, including those operated by contractors or third-party vendors. A system is designated as legacy if it measurably obstructs IRS mission-critical outcomes by: Limiting functionality essential to key operations or business objectives, Increasing operational risk (e.g., security vulnerabilities, system failures), or Degrading performance (e.g., causing delays or inefficiencies). Legacy status of a system is determined by assessing impact on the agency's evolving mission requirements (regardless of system age, programming language, or vendor support status). Objective: To reduce or eliminate Infrastructure risks including those impacting operational integrity and Agency reputation. Program Owner: Enterprise Infrastructure Currency (EIC). Contact Information: Contact EIC

Background

2.17.1.2 (04-07-2026) Background This IRM was established October 9, 2018

Authority

2.17.1.3 (04-07-2026) Authority IRM 2.17.1 is authorized by IRS CIO.

Roles and Responsibilities

2.17.1.4 (04-07-2026) Roles and Responsibilities Enterprise Infrastructure Currency (EIC): Hardware/Software Portfolio The EIC office develops the portfolio to prescribe the assets to be addressed within a fiscal year (FY) to reduce risk and achieve required end of year metrics IRS stakeholders will align risks to the assets identified by EIC FY prescribed portfolio targets. IRS Risk Compliance IRS stakeholders will submit a risk to the system of record to obtain leadership approval for assets that are identified as a FY portfolio target to meet the legacy definition, reduce risk, and achieve end of year metrics. Note: The submission of a risk to the system of record includes the requirement to provide a traceable identification tag i.e. Item Tracking and Control System Governance Risk and Compliance (ITRAC GRC) number. The identification tag can have one to many or many to one relationship with one asset.

Program Management and Review

2.17.1.5 (04-07-2026) Program Management and Review EIC will manage the execution of the legacy definition policy. EIC will perform reviews with IT leadership

Program Controls

2.17.1.6 (04-07-2026) Program Controls Figure 2.17.1-1 Provides several sample scenarios for compliance. If... And... Then... The asset is approved for use Complies with federal law and has executive approval The asset is compliant The asset is not limiting functionality essential to key operations or business objectives Complies with federal law, has executive approval, is not scheduled for modernization as defined by the legacy definition The asset is compliant The asset is limiting functionality essential to key operations or business objectives Complies with federal law, has executive approval, is not scheduled for modernization as defined by the legacy definition The asset will be considered for refresh, retirement or decommission The asset is limiting functionality essential to key operations or business objectives Does not comply with federal law, does not have executive approval, nor is scheduled for modernization as defined by the legacy definition The asset is not compliant and will be scheduled for refresh, retirement or decommission The asset is increasing operational risk (e.g., security vulnerabilities, system failures) Does not comply with federal law, does not have executive approval, nor is scheduled for modernization as defined by the legacy definition The asset is not compliant and will be scheduled for refresh, retirement or decommission The asset has degrading performance (e.g., causing delays or inefficiencies) Does not comply with federal law, does not have executive approval, nor is scheduled for modernization as defined by the legacy definition The asset is not compliant and will be scheduled for refresh, retirement or decommission

Terms and Acronyms

2.17.1.7 (04-07-2026) Terms and Acronyms Acronyms Definition None N/A Term Definition Compliance Assets enabling IRS goals (e.g., timely tax processing, taxpayer service delivery) including supporting capabilities that do not promote risk. Useful Life The useful life of an asset reflects how long the equipment can be of productive use within an enterprise, before it either becomes functionally obsolete, creates unacceptable risk, or its operational costs (e.g., maintenance and reliability challenges or downtime) exceed those of newer products.

Related Resources

2.17.1.8 (04-07-2026) Related Resources IRM 10.8.1 IT Security, Security Policy SA-22 Unsupported System Components https://irm.web.irs.gov/Part10/Chapter8/Section1/IRM10.8.1.aspx#10.8.1.4.17.21 CM-08 System Component Inventory https://irm.web.irs.gov/Part10/Chapter8/Section1/IRM10.8.1.aspx#10.8.1.4.5.7 PM-05 System Inventory https://irm.web.irs.gov/Part10/Chapter8/Section1/IRM10.8.1.aspx#10.8.1.4.13.5 ESP https://ea.web.irs.gov/ESP/help.aspx EA Managed Services https://irsgov.sharepoint.com/sites/EAO_stm_cr/SitePages/EA-Managed-Services.aspx

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Source: official text