---
source_url: "https://www.irs.gov/irm/part2/irm_02-127-002?utm_source=openai"
title: "2.127.2 IT Testing Process and Procedures | Internal Revenue Service"
mirrored_at: 2026-08-05T13:02:23.000Z
host: www.irs.gov
cited_in_42a: true
mirror_canonical: "https://index.42a.ai/www.irs.gov/irm/part2/irm_02-127-002__q__utm_source_openai"
---

> **Original source:** https://www.irs.gov/irm/part2/irm_02-127-002?utm_source=openai

Project Management Plan (PMP) Other Artifacts Agile Central, PMO Yes Readiness Yes Performing Planning Prepared by Project Manager using Template owned by Agile Central. Replaced by ‘About Page’ in OneSDLC project site and/or ELM with access to all stakeholders Project Charter Enterprise Services EA Yes Readiness Yes Performing Planning   IRS Standard Engineering Lifecycle Management (ELM Repository Requirement Repository REPO Yes Readiness Yes Performing Planning ELM contains DNG, EWM, and ETM modules for Requirements, Development, and Test Management Enterprise Organizational Readiness (EOR) Other EOR Yes Readiness Optional Performing Planning N/A for Planned Maintenance Lessons Learned (from previous product cycle) Other Artifacts IPE Yes Execution / Product Planning Yes Performing Preparation Review remaining unresolved lessons learned from previous product cycle Post Implementation Review (PIR) (from previous product cycle) Other Artifacts IPE No Execution / Product Planning Optional N/A For projects following Agile path, it is replaced by Iteration and Mid-range Retrospective activities, and the Requirements Engineering Self-Certification and Lessons Learned process Test Strategy and Plan (TSP) Enterprise Services EST, PMO Yes Readiness, Execution / Product Review Yes Perform Preparation, Closeout Test Prepared by Project Manager using template owned by EST. Started in Readiness and completed in Execution Product Review. TSP is created to replace existing STP with more details Test Plan (TP) Other Artifacts EST, etc. Yes Execution / Product Planning Yes Perform Preparation As a supplement to the TSP, besides EST, each organization responsible for a specific test type is required to provide their own Test Plan and make available to all stakeholders. Test Plans are created electronically in ELM ETM Systems Acceptability Testing (SAT) Plan Other Artifacts EST No Execution / Product Planning Yes Perform Preparation A Test Plan is created by EST for the specific type of testing called SAT. Other teams may create their Test Plans with names matching their specific test types Test Cases Other Artifacts EST, etc No Execution / Product Planning Yes Perform Preparation Besides EST, each organization responsible for a specific test type is required to develop their own Test Cases in support of their Test Plan Test Data Other Artifacts EST, etc No Execution / Product Planning Yes Perform Preparation Besides EST, each organization responsible for a specific test type is required to create their own Test Data associated with their Test Cases Business System Report (BSR) Enterprise Services EA Yes Execution / Product Planning Yes Perform Preparation BSR is equivalent to VSA. Only one is needed for a project Unified Work Request (UWR) Requirement Documentation Business Yes Execution / Product Planning Yes Perform Preparation UWRs are usually developed into Business Requirements and documented in ELM DNG, and further decomposed as testable requirements, User Stories and Product Backlogs and documented in ELM EWM Statement of Work (SOW) Requirement Documentation Business No N/A Optional Perform Preparation Provides supplemental and background information on requirements if necessary Change Request (CR) Requirement Documentation Business Yes Execution / Product Planning Optional Perform Preparation Needed if applicable. May be reflected in updated User Stories and/or Product Backlogs Configuration Management Plan (CMP) Other Artifacts CM Yes Readiness, Execution / Product Review Optional Perform Preparation, Closeout Test N/A for Planned Maintenance. Started in Readiness and completed in Execution Product Review Design Specification Report (DSR) Enterprise Services SE Yes Execution Yes Perform Preparation, Closeout Test Some projects may only require a Simplified Design Specification Report (SDSR). Developed during Execution and signed off at Execution Product Review Design Specification Package (DSP) Other Artifacts SE Yes Execution Optional Perform Preparation, Closeout Test The information may be included in a DSR Functional Specification Package (FSP) Other Artifacts SE Yes Execution Optional Perform Preparation, Closeout Test The information may be included in a DSR Interface Control Document (ICD) Enterprise Services SE Yes Execution Yes Perform Preparation, Closeout Test Developed during Execution and signed off at Execution Product Review Program Requirements Package (PRP) Requirement Documentation REPO No Execution / Product Planning Optional Perform Preparation, Closeout Test The information may be included in a BSR Vision, Scope and Architecture (VSA) Enterprise Services EA Yes Readiness, Execution / Product Review Optional Perform Preparation, Closeout Test N/A for Planned Maintenance. Started in Readiness and completed in Execution Product Review  
VSA is equivalent to BSR. Only one is needed for a project Computer Operator Handbook (COH) Computer Operator Handbook ECC Yes Execution Optional Perform Preparation, Closeout Test N/A for Managed Services. Developed during Execution and signed off at Execution Product Review Computer Program Book (CPB) Other Artifacts ECC No Execution Optional Perform Preparation, Closeout Test Needed if applicable. Equivalent of COH User Documentation and Training Materials Other Artifacts Business No Execution Optional Perform Preparation, Closeout Test Needed if available. Equivalent of User Guide Interconnection Security Agreement (ISA) Security SRM Yes Readiness, Execution / Product Review Optional Perform Preparation, Closeout Test Started in Readiness and completed for Initial Production Deployment (IPD). Updated for Product Review Privacy and Civil Liberties Impact Assessment (PCLIA) Privacy PGLD Yes Readiness, Execution / Product Review Yes Perform Preparation, Closeout Test Started in Readiness and completed in Execution Product Review Test Readiness Review (TRR) Other Artifacts EST No Execution Optional Immediately Prior to Execute and Document Test Including TRR Agenda, Checklist and Memorandum. Formal TRR meeting is not required under OneSDLC. The Project Manager decides whether a TRR is necessary. It is recommended for the standing up of any new program or project in its initial release, or projects following the Semi-annual delivery path with a relative long planning horizon End of Test Report (EOTR) Other Artifacts EST, etc. No Execution / Product Review Optional Closeout Test EOTR is only needed when the testing effort of each test type has deviated from the established Test Plan. Besides EST, each organization responsible for a specific test type is required to create their own EOTR associated with their Test Plan, if necessary EOTR can be produced electronically in ELM ETM End of Test Completion Report (EOTCR) Other Artifacts EST, PMO No Execution / Product Review Optional Closeout Test Prepared by Project Manager using Template provided by EST. EOTCR is only needed when the overall testing effort of all test types has deviated from the established TSP Lessons Learned (for the current product cycle) Other Artifacts IPE Yes Execution / Product Review Yes Closeout Test Also captured in iteration and Mid-range Review and Retrospective processes   Other Artifacts IPE No Execution / Product Review Optional Closeout Test For projects following Agile path, it is replaced by Iteration and Mid-range Retrospective activities, and the Requirements Engineering Self-Certification and Lessons Learned process Project Folder Checklist (PFC) Other Artifacts EST No Execution / Product Review Yes Closeout Test EST’s primary pre-audit process to ensure compliance with IT Testing Process and Procedures