text: The Enterprise Life Cycle (ELC) Office maintains and supports this IRM. The e-mail address for this office is *IT ELC Office@irs.gov.
  define, develop, and institutionalize a proven set of best practices for managing change in the IRS business processes and systems;
  provide leadership, consultation, and assistance to ensure understanding and effective use of best practices by all affected stakeholders.
  The purpose of this office is to provide direction, processes, tools, and assets based on best practices to accomplish change in a consistent and repeatable manner. The objectives of this office are to:
  standardize the approach for managing, governing, and supporting projects following the enterprise life cycle throughout the IRS;
  The ELC website provides information and resources for following the ELC framework. Customers can access ELC process assets, Delivery Partners artifacts, register for ELC training classes, and obtain information related to their specific project needs.
  The ELC Interactive Artifacts by Phase chart provides a consolidated view of the phases, milestones, and artifacts that constitute the ELC framework.
  The ELC Office provides guidance to projects throughout the IRS on the implementation of ELC requirements and assistance with ELC work products. ELC coaching does not include creating or updating work products for projects, with the exception of ELC owned artifacts. The ELC Office offers the following support:
  Provide guidance in development of the Project Tailoring Plan (PTP) and Project Management Plan (PMP)
  For more information regarding ELC training and how to register, visit the ELC Training page at the ELC Website (see section 2.16.1.2.2.1.1 for URL).
  ELC Coaches conduct Independent Verification and Validation (IV&V) through the milestone readiness reviews (MRRs) during which they review a project’s compliance with ELC guidance, as defined in this IRM. Based on the results of the MRR, the ELC Office recommends the projects for either a conditional or unconditional Milestone Exit Review (MER).
  The ELC Framework is a structure that provides guidance for IRS projects ensure consistency and compliance with government and industry best practices. The framework is the workflow that projects follow to move an IT solution from concept to production while ensuring the movement complies with IRS guidelines and overall goals of the agency. The framework comprises:
  Phases constitute broad segments of work that encompass activities of similar scope, nature, and detail, and provides natural breakpoints in the life cycle. Projects are managed within the bounds of phases. Each phase can begin with a kickoff meeting and concludes with a milestone exit. This means that as the project is developing the solution, it should be stated that the project is in a phase, not in a milestone. For example, the project is "in the Domain Architecture Phase" not "in Milestone 2".