1.1.16  Small Business/Self Employed Division

Manual Transmittal

April 01, 2014

Purpose

(1) This transmits a complete revision to IRM 1.1.16, Organization and Staffing, Small Business and Self-Employed Division. This revision is due to the multiple reorganizations and evolving business needs, that have resulted in changes to all subsections of this manual since the last revision on March 1, 2007. This IRM has been updated to reflect changes to the functional statements within the Small Business/Self-Employed Division.

Material Changes

(1) The Small Business/Self-Employed Division has undergone numerous changes, which have significantly impacted functional statements throughout the Division. Some of the major changes included:

  • The creation of a new Director level operation titled Enterprise Collection Strategy (ECS). The new ECS function was created to allow the centralization of collection strategy, planning and policy under one single point of ownership and accountability.

  • Removal of the operating unit Equal Employment Opportunity (EEO) and Diversity and replacing it with a direct liaison link to the IRS Executive Director, Equity, Diversity, and Inclusion (EDI).

  • Removal of the operating unit Office of Taxpayer Burden Reduction (TBR) and replacing it with an Executive Senior Advisor for TBR.

  • The combining of Business Re-engineering (BRE), Business Systems Planning (BSP), Data Strategy & Implementation (DSI) and Communications and Stakeholder Outreach (CSO) into one organization titled Communications, Outreach, Systems & Solutions (COSS).

  • The combining of Research and Strategy & Finance (S&F) into one organization titled Finance Research & Strategy (FR&S).

  • Section 1.1.16.2 has been changed from Equal Employment Opportunity (EEO) and Diversity to Field Collection.

  • Section 1.1.16.3 has been changed from Strategy and Finance to Examination.

  • Section 1.1.16.4 has been changed from Business System Planning to Campus Compliance Services.

  • Section 1.1.16.5 has been changed from Research to Enterprise Collection Strategy.

  • Section 1.1.16.6 has been changed from Human Capital to Fraud/BSA.

  • Section 1.1.16.7 has been changed from Communications, Liaison and Disclosure to Specialty.

  • Section 1.1.16.8 has been changed from Office of Taxpayer Burden Reduction to Human Capital Office.

  • Section 1.1.16.9 has been changed from Specialty Programs to Finance, Research & Strategy.

  • Section 1.1.16.10 has been changed from Fraud/BSA to Communications, Outreach, Systems & Solutions.

  • Section 1.1.16.11, Section 1.1.16.12 and Section 1.1.16.13 are no longer needed due to consolidation in the SB/SE operating units.

Effect on Other Documents

This IRM 1.1.16 supersedes the IRM 1.1.16 dated March 1, 2007.

Audience

SB/SE Division

Effective Date

(04-01-2014)

Karen Schiller
Commissioner
SB/SE Division

1.1.16.1  (03-24-2014)
Mission of the Small Business/Self Employed Division

  1. The Mission of the Small Business/Self Employed Division is to help small business and self-employed taxpayers understand and meet their tax obligations, while applying the tax law with integrity and fairness to all. The division is commonly referred to as SB/SE.

  2. SB/SE taxpayers are defined as individuals filing schedules for sole proprietor business, rental/flow-through income, farm income, and/or employee business expenses as well as all other businesses with assets under $10 million. The Division also has responsibility for estate, gift, fiduciary, excise, and most employment tax returns.

  3. The Commissioner, SB/SE, reports to the Deputy Commissioner for Services and Enforcement and is responsible for planning, managing, directing, leading, and executing nationwide activities for the Division.

  4. To accomplish its mission, the SB/SE Division:

    1. Applies the Internal Revenue Code with integrity and fairness, while enforcing compliance through the examination of returns, collection of delinquent taxes, and the securing of delinquent tax returns.

    2. Provides Service-wide coordination of policy and procedure concerning the administration of the penalty and interest programs to ensure consistent application of the law.

    3. Strives to improve SB/SE taxpayer compliance through innovative initiatives to effectively reduce the underreporting, underpayment and non-filing tax gaps, with the goal that all SB/SE taxpayers pay their fair share.

    4. Maintains a “customer first” focus by timely and accurately responding to SB/SE customer inquiries and by routinely conducting ongoing research programs that support the development of strategies which address SB/SE taxpayer needs.

    5. Improves voluntary compliance by helping SB/SE taxpayers understand and meet their filing and payment responsibilities. Strategies include the use of outreach, seminars, workshops, websites, risk-based compliance strategies and plain language publications.

    6. Provides strategic leadership by partnering with other federal agencies, financial institutions, tax preparers, community groups, trade organizations, state and local authorities, and others to provide one-stop multi-agency tax information, education services and assistance to SB/SE customers and practitioners.

    7. Drives improvement in business practices and technology.

    8. Provides technical advice and assistance to Service personnel regarding federal tax law and regulations affecting SB/SE customers.

    9. Develops and implements SB/SE measures that balance customer satisfaction, employee satisfaction, and business results.

    10. Provides a link across the IRS to ensure taxpayer burden reduction continues to be a priority and is incorporated within decision-making frameworks advocating for and being a liaison to external stakeholders.

  5. There are nine offices that directly report to the SB/SE Division Commissioner. They are:

    • Field Collection

    • Examination

    • Campus Compliance Services

    • Enterprise Collection Strategy

    • Fraud/Bank Secrecy Act (BSA)

    • Specialty Programs

    • Human Capital Office

    • Finance, Research and Strategy

    • Communications, Outreach, Systems & Solutions

1.1.16.2  (03-24-2014)
Field Collection

  1. The mission of Field Collection is to provide SB/SE taxpayers with top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. The Director, Field Collection reports to the Commissioner, SB/SE.

  3. To accomplish the mission, the Director, Field Collection:

    1. Ensures that the Field Collection mission, principles and vision remain current and support the IRS mission.

    2. Enforces filing & payment requirements of the Internal Revenue laws.

    3. Collects payments on unpaid accounts, determines and analyzes why accounts become delinquent, prevents accounts from becoming delinquent, and secures delinquent returns.

    4. Collaborates with ECS regarding policies and procedures for all Field Collection personnel.

    5. Directs and oversees special projects and project initiatives.

    6. Collaborates with Research to plan and conduct research studies related to Field Collection activities.

    7. Improves business practices and technology in order to provide quality customer assistance.

    8. Manages issues affecting compliance across Business Units (BU), works with other BU to develop and implement consistent and fair treatment of all taxpayers.

    9. Provides continuous oversight, coordination and supports the Area Directors, Field Collection by ensuring that the appropriate integrated mechanisms are in place to jointly implement and deliver programs, and to manage field operations within Field Collection.

    10. Conducts Area operational reviews.

    11. Is responsible for Field Collection’s Business Continuity Plan in the event of an emergency.

    12. Facilitates Servicewide Field Collection training programs.

    13. Facilitates IRS employee safety programs.

  4. The following executives and program managers report to the Director, Field Collection:

    • Director, Advisory & Insolvency

    • Director, Field Collection Area

    • Program Manager, Collection Information Technology & Security

    • Program Manager, Operations & Technical Support

    • Program Manager, Quality

1.1.16.2.1  (03-24-2014)
Field Collection Areas

  1. The mission of the Field Collection Areas is to provide SB/SE taxpayers in each Area with top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness. This includes effectively managing field collection programs to ensure timely, accurate case actions on all collection cases.

  2. Each Area Director, Field Collection reports to the Director, Field Collection.

  3. To accomplish the mission, each Area Director, Field Collection:

    1. Prepares operational business plans and allocates SB/SE resources to meet customer needs.

    2. Oversees compliance and enforcement processes in Field Collection, with emphasis on payment requirements, delinquent return compliance and delinquent prevention and investigation processing.

    3. Plans, executes and monitors Field Collection activities in their respective IRS field offices.

    4. Administers all federal tax laws concerning filing and payment compliance applicable to SB/SE and other assigned taxpayers.

    5. Coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results.

    6. Ensures consistency in treatment of all taxpayers.

    7. Serves as Director, Field Collection's representative for Taxpayer Advocate matters and performs congressional and outside stakeholder liaison responsibilities within the Area.

    8. Develops best practices and elevates them for analysis and possible nationwide implementation.

    9. Assumes designated role in the Business Continuity Plan for the execution of emergency procedures and coordination with the Senior Commissioner's Representative, CSO, and other operating units in the event of an emergency.

    10. Facilitates Servicewide Field Collection training programs.

    11. Facilitates IRS employee safety programs.

    12. Monitors and manages training and travel budgets.

  4. The following managers report to the Area Directors, Field Collection:

    • Program Managers, Field Collection Territories.

1.1.16.2.1.1  (03-24-2014)
Field Collection Territories

  1. The mission of Field Collection Territories is to provide SB/SE taxpayers in each of the territories top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Field Collection Territory Manager, reports to an Area Director, Field Collection.

  3. To accomplish the mission, each Territory Manager, Field Collection:

    1. Markets best practices. Identifies and resolves emerging Compliance issues at the local level; develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    2. Conducts education and outreach with internal and external stakeholders.

    3. Applies fair and equitable treatment for non-compliance with the tone and timing of interactions appropriate to the non-compliance of the taxpayer.

    4. Provides technical advice to the Area Director, Field Collection in all facets of field collection activities; provides clarity on policies of the Internal Revenue Service and provides clear interpretation of federal laws and regulations.

    5. Coordinates and controls territory collection activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

    6. Facilitates Servicewide Field Collection training programs

    7. Facilitates IRS employee safety programs.

1.1.16.2.2  (03-24-2014)
Advisory & Insolvency (AI)

  1. The mission of Advisory & Insolvency is two-fold:

    1. To provide technical guidance, quality review, and other assistance to Field Collection by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness, and

    2. to provide insolvent and other taxpayers top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

      This includes effectively managing Field Collection programs to ensure timely, accurate case actions on all Field Collection cases assigned to the Advisory and Insolvency functions.

  2. The Director, AI reports to the Director, Field Collection.

  3. To accomplish the mission the Director, AI:

    1. Prepares operational plans and allocates Field Collection resources to meet customer needs.

    2. Prepares procedures, assists Enterprise Collection Policy in IRM instructions and provides technical guidance, advice and assistance for programs and activities such as Field Collection enforcement activity, bankruptcy and insolvency casework and processing, collaterals and collection cash management and interest, jeopardy and termination assessments, collection waivers, estate and gift tax and, liens.

    3. Plans, executes and monitors Field Collection activities in their respective IRS field offices.

    4. Coordinates with Enterprise Collection Policy to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service.

    5. Administers all federal tax laws concerning filing and payment compliance applicable to SB/SE and other assigned taxpayers. Coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results. Ensure consistency in treatment of all taxpayers.

    6. Works with CSO to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws.

    7. Develops best practices and shares with Enterprise Collection Policy for analysis and possible nationwide implementation.

    8. Establishes applications and computer/automation support for liens, bankruptcies, trust fund recovery and other special programs.

  4. The following managers report to the Director, AI:

    • Program Managers, Field Collection Advisory Territories

    • Program Managers, Field Collection Insolvency Territories

1.1.16.2.2.1  (03-24-2014)
Advisory Territories

  1. The mission of the Advisory Territories is to provide technical guidance for Field Collection staff, area management and serve as liaison with Counsel and Appeals, and to independently resolve technical collection cases such as lien certificate cases, estate tax liens, and decedent cases.

  2. The Advisory Territory Manager reports to the Director AI. To accomplish the mission, each Advisory Territory Manager:

    1. Provides technical advice to Field Collection groups throughout the assigned area.

    2. Provides expert advice and assistance on lien priority issues.

    3. Provides expert advice on collection issues on estate and gift tax issues.

    4. Manages and monitors all suit activity in the area, including coordination with Counsel.

    5. Provides technical advice on field enforcement issues.

    6. Provides program responsibility for the PALS program within assigned Field Area(s) to ensure timely and technically correct liquidation of seized and acquired assets.

1.1.16.2.2.2  (03-24-2014)
Insolvency Territories

  1. The mission of the Insolvency Territories is to ensure that taxpayers who file bankruptcy under the Federal Bankruptcy Code are adequately protected and that Internal Revenue Service tax debts receive appropriate and fair treatment consistent with the Federal Bankruptcy Code laws.

  2. The Insolvency Territory Manager reports to the Director AI.

  3. To accomplish the mission, each Territory Manager:

    1. Oversees all field activities involving Chapter 7, 9, 11, 12, 13, 15, and receivership bankruptcy petitions in the Federal Bankruptcy Courts in the geographic site territory.

    2. Protects the Government's position and rights of the debtor in adjudication of all insolvency cases including post-discharge and post-dismissal actions.

    3. Coordinates with local Bankruptcy courts, trustees, Area Counsel, SB/SE and other operating divisions on insolvency cases as needed.

    4. Monitors insolvency programs to ensure compliance with the Bankruptcy Code Compliance program.

    5. Conducts outreach and provides a local forum for improving customer service for external insolvency stakeholders.

    6. Coordinates and controls territory collection activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

1.1.16.2.3  (03-24-2014)
Collection Information Technology & Security

  1. The mission of Field Collection Information Technology and Security (CITS) is to provide guidance and support for policy and procedures relating to Field Collection automation programs to ensure consistent delivery that meets the needs of the Field Collection (FC).

  2. The CITS Program Manager reports directly to the Director, Field Collection.

  3. To accomplish the mission, the Program Manager, CITS:

    1. Works with FC leadership to manage the development, delivery, implementation, and maintenance of CITS initiatives.

    2. Monitors ICS actions initiated by FC personnel to ensure accuracy, resolve system conflicts and recommend efficiencies when opportunities arise.

    3. Compiles, validates and processes data submitted by FC for the End of Month (EOM) Time Reports.

    4. Provides support, assistance, technical expertise, and oversight for SB/SE locator services and Servicewide contracts for credit report and electronic court records services.

    5. Provides user support for the Integrated Data Retrieval System (IDRS), security administration to ensure the integrity of the Integrated Data Retrieval System (IDRS) and other modernized systems of taxpayer records, and protection of taxpayers' right to privacy to ensure trust in the Internal Revenue Service.

    6. Provides user support, technical expertise, security administration, training, and recommends enhancements for the Automated Trust Fund Recovery (ATFR) system.

    7. Coordinates with Information Technology (IT) on the maintenance and delivery of Field Collection end-user needs.

    8. Provides end user training and support for Collection automation programs.

1.1.16.2.4  (03-24-2014)
Quality

  1. The mission of Quality is to develop, implement and manage Field Collection’s embedded Quality program, covering the following functions: Field Collection, Offer-in-Compromise, Advisory and Insolvency (AI). EQ provides support with the office of Communications, Outreach, Systems and Solutions (COSS) for the EQRS/NQRS systems; establishes systems policy and coordinates multi-function programming changes, enhancements and updates for all SB/SE users.

  2. The Program Manager, Quality reports to the Director, Field Collection.

  3. To accomplish the mission, the Program Manager, Quality:

    1. Coordinates with COSS and IT to maintain the current EQ systems as well as identify, develop and deliver future enhancements.

    2. Maintains EQ technical reference materials and ensures they accurately reflect current law, policy and procedure.

    3. Partners with other SB/SE Quality program managers to issue consistent guidance and training development.

    4. Coordinates with COSS to establish guidelines for access and monitoring of the system to ensure that appropriate access and security levels are maintained.

    5. Provides quality analysis to identify factors influencing the EQ scores and provides improvement recommendations to the field collection operations defined above.

    6. Provides EQ data and/or analysis to internal/external stakeholders on a recurring and ad hoc basis.

    7. Develops annual NQRS sampling plan for each Field Collection program defined above and manages the NQRS groups to ensure the national sampling plan is met and statistically valid.

    8. Establishes baselines; measures, monitors and improves reviewer accuracy and consistency.

    9. Develops and delivers EQ training materials and classes in coordination with L&E and other stakeholders.

    10. Maintains Field Collection’s portion of the EQ website and EQ Issues Log.

1.1.16.2.5  (03-24-2014)
Field Collection Operations & Technical Support

  1. The mission of Field Collection Operations & Technical Support is to provide guidance, administration, coordination and oversight for all Field Collection customers related to our organization’s operational, technical and training related needs.

  2. The Program Manager, Operations & Technical Support reports to the Director, Field Collection.

  3. To accomplish the mission, the Program Manager, Operations & Technical Support:

    1. Coordinates all operational resource needs for nationwide Field Collection including implementing hiring strategies, oversight of the organizational structure, and analysis of succession planning needs.

    2. Identifies training needs for Field Collection personal including managers and ensures delivery of effective training nationwide through collaboration with Embedded and Corporate HCO.

    3. Manages all components of the Field Collection budget to provide resources to meet organizational goals and strategic direction.

    4. Coordinates projects and improvements with key internal and external stakeholders.

    5. Reviews and approves media communications to ensure that important initiatives and messages are clearly communicated to Field Collection employees.

    6. Oversees the Performance Report Analysis Group (PRA) with responsibility for the formulation of the Field Collection work plan. for the Areas including Advisory and Insolvency (AI). PRA provides a multitude of high-level reports which monitor, and analyze National and Area performance improvement projects.

  4. The following Section Manager reports to the Program Manager, Operations & Technical Support:

    • Section Manager, Performance Reports and Analysis.

1.1.16.3  (03-24-2014)
Examination

  1. The mission of Examination is to provide Small Business and Self-Employed (SB/SE) taxpayers top quality service by helping them understand and meet tax responsibilities and by applying the tax law with integrity and fairness. Effectively managing Examination Field and Technical Services, ensures timely, accurate case actions on all examination cases.

  2. The Director, Examination reports to the Commissioner, SB/SE Division.

  3. To accomplish the mission, the Director, Examination:

    1. Formulates short range and long range program strategies, policies, and objectives specific to SB/SE taxpayers.

    2. Partners with Communications to design, develop, and implement programs, including pre-filing, filing, and post-filing educational activities to assist SB/SE customers in understanding and complying with all tax laws.

    3. Monitors trends affecting SB/SE compliance and responds to changes in taxpayer needs in those areas.

    4. Improves business practices and technology in order to provide quality customer assistance.

    5. Manages issues affecting compliance across Operating Divisions, works with other divisions to develop and implement consistent and fair treatment of all taxpayers.

    6. Works with Campus Compliance Services, Specialty and Fraud/BSA to coordinate activities.

  4. The following managers report to the Director, Examination:

    • Director, Examination Areas (7 areas).

    • Director, Operations Support.

    • Director, Examination Policy.

    • Director, Examination Planning and Delivery.

    • Director, Abusive Transactions and Technical Issues.

    • Director, Technical Services.

1.1.16.3.1  (03-24-2014)
Examination Field Areas

  1. The mission of the Examination Areas is to provide SB/SE taxpayers in each of the 7 field areas (Central, North Atlantic, South Atlantic, Gulf States, Southwest, Western, and Midwest) top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Area Director, Examination reports to the Director, Examination.

  3. To accomplish the mission, each Area Director, Examination:

    1. Prepares operational plans, ensures provision of services, and allocates SB/SE resources to meet customer needs.

    2. Coordinates with Examination Policy to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service.

    3. Coordinates implementation strategies in the treatment of risk-based compliance with Examination Policy.

    4. Administers all federal tax laws applicable to SB/SE taxpayers and alternative treatments to effectively leverage resources and to achieve optimum compliance results and ensure consistency in treatment of SB/SE taxpayers.

    5. Works with Communication to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws.

    6. Serves as Director, Examination’s representative for Taxpayer Advocate matters and performs congressional and outside stakeholder liaison responsibilities within the Area.

  4. The following managers report to the Area Directors, Examination:

    • Territory Managers, Examination Territories

    • Territory Managers, Planning and Special Programs

1.1.16.3.1.1  (03-24-2014)
Examination Territories

  1. The mission of the Examination Territories is to provide SB/SE taxpayers in each territory top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Territory Manager, Examination reports to an Area Director, Examination.

  3. To accomplish the mission, each Territory Manager, Examination:

    1. Markets best practices; identifies and resolves emerging Examination issues at the local level; develops and delivers mission-oriented services and strategies, to improve customer service, consistency, and efficiency.

    2. Develops examination strategies in coordination with Communications to integrate education and outreach.

    3. Develops and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    4. Provides technical advice to the Area Director, Examination in all facets of compliance activities; provides clarity on policies of the Internal Revenue Service and provides clear interpretation of federal laws and regulations.

    5. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

1.1.16.3.2  (03-24-2014)
Examination Operations Support

  1. The mission of Examination Operations Support is to provide executive leadership and direction in the design, development, and delivery of major activities within Examination Division.

  2. The Director, Examination Operations Support reports to the Director, Examination.

  3. To accomplish the mission, the Director, Examination Operations Support:

    1. Serves as principal staff advisor and consultant to the Director, Examination on all matters relating to the Examination Operating Unit.

    2. Formulates short and long-range program policies, strategies, and objectives for Examination.

    3. Analyzes statistical performance data and identifies opportunities for organizational improvement.

    4. Drives improvement in business practices and the use of technology.

    5. Provides executive leadership and direction through subordinate managers, including Performance Analysis, Budget and Planning, and Program Integration & Business Review, along with other programs and performance improvement projects.

  4. The following program managers report to the Director, Operations Support:

    • Program Manager, Performance Analysis

    • Program Manager, Budget & Planning

    • Program Manager, Program Integration & Business Review

1.1.16.3.2.1  (03-24-2014)
Performance Analysis

  1. The mission of Performance Analysis is to provide policy guidance on the utilization of compliance resources, provide oversight for Examination's automation and technology programs, and provide monitoring and analysis of Examination performance.

  2. The Program Manager, Performance Analysis reports to the Director, Examination Operations Support.

  3. To accomplish the mission, the Manager, Performance Analysis:

    1. Reviews and analyzes program progress against operational plans and identifies areas for improvement.

    2. Advises SB/SE Senior Management on corrective action needed based on National and Area trends, program directions and targets.

    3. Prepares and distributes monthly performance reports and analyses on program progress at both the National and Area level.

    4. Develops targets for quality, customer satisfaction and employee satisfaction.

    5. Provides oversight for the Employee Engagement program.

    6. Serves as a liaison to headquarters strategic planning organization.

    7. Works in Conjuction with Communications, Outreach, Systems & Solutions (COSS) to establish and implement the consistent delivery of required technology (hardware and software) to meet the needs of current SB/SE processes; coordinate ongoing maintenance and end-user needs.

    8. Coordinates and provides oversight for the MySBSE Examination website and SharePoint sites; supports editors and owners of sites.

1.1.16.3.2.2  (03-24-2014)
Budget & Planning

  1. The mission of Budget & Planning is to ensure that the strategic plan is fully integrated with the budget and financial plan for Examination SB/SE.

  2. The Program Manager, Budget and Planning reports to Director, Operations Support.

  3. To accomplish the mission, the Manager, Budget & Planning:

    1. Supports SB/SE Director, Examination providing guidance and assistance with budget and financial matters in conjunction with SB/SE Finance Research and Strategy.

    2. Provides support to the operating units in formulating budget requests that align savings, reinvestments and requests for funding increases with performance data in support of the Division’s strategic direction.

    3. Serves as a liaison to headquarters strategic planning and budgeting organizations.

    4. Provides support to the operating units in the execution of the Examination Hiring Plan by making allocations based on workload studies, and coordinating the national hiring activities for Examination.

1.1.16.3.2.3  (03-24-2014)
Program Integration & Business Review

  1. The mission of Program Integration and Business Review is to provide recruitment, training and leadership development support to employees in the Examination Division.

  2. The Program Manager, Program Integration & Business Review reports to the Director, Examination Operations Support.

  3. To accomplish the mission, the Manager, Program Integration & Business Review:

    1. Collaborates with Embedded HCO (Learning and Education) and Corporate HCO (Leadership, Education and Delivery Services), to develop and implement the Examination training plan.

    2. Evaluates and updates new hire training curricula for Revenue Agents and Tax Compliance Officers.

    3. Identifies and develops future leaders through the Frontline and Senior Manager Readiness Programs.

    4. Evaluates and updates Examination Functional training for new managers.

    5. Coordinates the development and delivery of continuing professional education for all Examination employees.

    6. Identifies opportunities to improve performance through training.

1.1.16.3.3  (03-24-2014)
Examination Policy

  1. The mission of Examination Policy is to promote fair, consistent and effective administration of income tax examinations, flow-through examinations, and compliance visits by SB/SE revenue agents and tax compliance officers; the application of civil penalty and interest computations across the IRS; and the implementation of new legislation and additions or changes to forms that impact SB/SE taxpayers.

  2. The Director, Examination Policy reports to the Director, Examination and is responsible for leading the design, development, and delivery of policy and guidance and implementing new legislation that impacts SB/SE taxpayers, SB/SE examination processes, and all taxpayers during the administration of penalties and interest.

  3. To accomplish the mission, the Director, Examination Policy:

    1. Publishes and/or distributes guidance on processes and procedures.

    2. Assists examiners and other functions through one-on-one interactions and through the preparation of technical training and job aides.

    3. Coordinates processes and procedures with internal and external stakeholders.

    4. Partners with IRS communication offices to help educate stakeholders.

    5. Monitors and reports progress and results on strategic actions and commitments.

    6. Recommends and initiates action when trends, issues, and business opportunities are identified through program management, monitoring and analysis or by other internal or external stakeholders.

  4. The following program managers report to the Director, Examination Policy:

    • Program Manager, Entities

    • Program Manager, Examination General Processes

    • Program Manager, Examination Special Processes

    • Program Manager, Office of Servicewide Penalties

    • Program Manager, Office of Servicewide Interest

1.1.16.3.3.1  (03-24-2014)
Entities

  1. The mission of Entities is to promote fair, consistent and effective administration of corporate income tax and flow-through examinations by SB/SE examiners; to implement new legislation; and to support communication offices educating SB/SE taxpayers and practitioners; and managing tax forms and publications that impact SB/SE taxpayers.

  2. The Program Manager, Entities reports to the Director, Examination Policy.

  3. To accomplish the mission, the Program Manager, Entities:

    1. Publishes and/or distributes technical and procedural guidance.

    2. Provides technical support to the field concerning audit techniques, emerging issues or tax law interpretation, technical training and development, and program monitoring.

    3. Coordinates with Examination, Planning and Delivery to provide support in classifying tax returns and monitoring results.

    4. Collaborates with LB&I, W&I, and TEGE to leverage their operations to provide cross unit coordination.

    5. Supports the implementation of new legislation.

    6. Recommends, initiates and/or approves action when trends, issues, and business opportunities are identified through program management, monitoring and analysis or by other internal and external stakeholders.

    7. Partners with IRS Communication offices to help educate taxpayers and practitioners and ensure significant compliance issues related to small business entities are addressed.

1.1.16.3.3.2  (03-24-2014)
Examination General Processes

  1. The mission of Examination General Processes is to provide oversight and policy and procedural guidance on standard examination processes to SB/SE field examiners.

  2. The Program Manager, Examination General Processes reports to the Director, Examination Policy.

  3. To accomplish the mission, the Program Manager, Examination General Processes:

    1. Publishes and/or distributes technical and procedural guidance on a wide variety of examination processes.

    2. Ensures SB/SE field examination policy and processes programs are coordinated and consistent with other programs and business units.

    3. Partners with IRS Communication offices to help educate taxpayers and practitioners on standard examination processes and taxpayer rights.

    4. Recommends and initiates action to redesign exam processes when trends, issues, and business opportunities are identified through program management, monitoring and analysis or by other internal and external stakeholders.

    5. Supports users of the Embedded Quality Review System (EQRS).

1.1.16.3.3.3  (03-24-2014)
Examination Special Processes

  1. The mission of Examination Special Processes is to provide oversight and policy and procedural guidance on specialized examination processes to SB/SE field examiners.

  2. The Program Manager, Examination Special Processes reports to the Director, Examination Policy.

  3. To accomplish the mission, the Program Manager Examination Special Processes:

    1. Publishes and or distributes technical and procedural guidance on specialized exam processes.

    2. Ensures SB/SE field examination policy and processes are coordinated and consistent with other programs and business units.

    3. Collaborates with other functions that rely on SB/SE to provide and train SB/SE exam resources in order to implement strategies.

    4. Partners with IRS communication offices to help educate taxpayers and practitioners on examination processes.

    5. Recommends and initiates action to redesign examination processes when trends, issues and business opportunities are identified through program management, monitoring and analysis or by other internal or external stakeholders.

1.1.16.3.3.4  (03-24-2014)
Office of Servicewide Penalties

  1. The mission of the Office of Servicewide Penalties (OSP) is to promote fair, consistent and effective administration of the application of IRC Title 26 civil penalties across the IRS.

  2. The Program Manager, OSP reports to the Director, Examination Policy. OSP is embedded in the Small Business/Self-Employed Division; but has responsibility for civil penalty management within all areas of the Internal Revenue Service.

  3. To accomplish the mission, the Program Manager, OSP:

    1. Publishes and/or distributes technical and procedural guidance on the application and computation of civil penalties.

    2. Ensures compliance and customer assistance civil penalty programs, within every operation division, are coordinated and consistent in application of penalties, issue identification, notice review, and issue development.

    3. Solicits and analyzes internal and external stakeholders’ input and views on the effect of civil penalties on taxpayer compliance and incorporates information while formulating policy and guidance.

    4. Formulates and revises civil penalty policy and redesigns processes affecting the application of civil penalties for improvement or enhancement of servicewide penalty programs.

    5. Reviews and analyzes penalty information from available databases and makes legislative recommendations based on penalty data analysis.

    6. Develops core civil penalty policies for Field and Campus examiners, caseworkers, and stakeholders.

    7. Develops and coordinates implementation of civil penalty policy and procedural changes affecting taxpayers with delivery of legislative requirements.

    8. Provides oversight and establishes guidelines for civil penalty issues on high profile programs.

    9. Liaisons with Office of Chief Counsel, Appeals Division, and Taxpayer Advocate Service by providing input, requesting program guidance, and communicating recommendations.

1.1.16.3.3.5  (03-24-2014)
Office of Servicewide Interest

  1. The mission of the Office of Servicewide Interest (OSI) is to promote both accuracy and consistency of interest computations across all Business Operating Divisions through coordination of policy and procedures.

  2. The Program Manager, OSI reports to the Director, Examination Policy. OSI is embedded in the Small Business/Self-Employed Division but has responsibility for interest management within all areas of the Internal Revenue Service.

  3. To accomplish the mission, the Program Manager, OSI:

    1. Publishes and/or distributes technical and procedural guidance on the application of interest.

    2. Ensures programs within the Business Operating Divisions are coordinated and consistent in the application of Interest.

    3. Formulates and revises policy and redesigns processes affecting the application of Interest.

    4. Develops core policies applying to a majority of Compliance program staff and taxpayers.

    5. Develops and coordinates implementation of policy and procedural changes affecting customer rights and delivery of legislative requirements.

    6. Ensures consistency of issue identification and development across all areas.

    7. Coordinates with Counsel by providing input, requesting program guidance, and communicating recommendations.

1.1.16.3.3.5.1  (03-24-2014)
Complex Interest Quality Measurement System

  1. The mission of the Complex Interest Quality Measurement System (CIQMS) staff is to support the Office of Servicewide Interest (OSI). This is achieved by quantifying the accuracy of current manual interest computations, identifying error trends, and elevating to Servicewide Interest complex interest issues.

  2. The Manager, Complex Interest Quality Measurement System reports to the Program Manager, Office of Servicewide Interest.

  3. To accomplish its mission, the Complex Interest Quality Measurement System staff:

    1. Provides manual interest accuracy measurements.

    2. Identifies emerging error trends and, training needs and recommends when written directives necessitate clarification or creation.

    3. Elevates issues through OSI to Counsel by communicating recommendations for processes affecting the computation of interest and by identifying areas that require additional program guidance.

    4. Provides instruction via classroom and/or on-the-job training and feedback to examiners servicewide, whenever significant computational errors are identified.

1.1.16.3.4  (03-24-2014)
Examination Planning and Delivery

  1. The mission of Examination Planning and Delivery is to provide policy guidance on selection of cases and delivery of inventory for Examination, create the Examination work plan, and set direct assignment criteria for routing of examination work.

  2. The Director, Examination Planning and Delivery reports to the Director, Examination.

  3. To accomplish the mission the Director, Examination Planning and Delivery:

    1. Provides centralized oversight and program coordination of workload selection and classification for nationwide field compliance functions.

    2. Develops standardized policy and program direction for ordering, classifying, and delivering returns.

    3. Develops and monitors the examination work plan.

    4. Sets direct assignment criteria for routing of examination work to the field.

    5. Oversees the development of the issues tracking database.

    6. Provides significant input to the SB/SE Division Strategic Plan.

    7. Oversees the development of decision support tools to shift the emphasis to risk-based compliance by partnering with SB/SE Research and NRP to study compliance patterns and improve examination resource allocation.

    8. Reviews and analyzes program progress against operational plans and identifies areas for improvement.

  4. The following managers report to Director, Examination Planning and Delivery:

    • Program Manager, Examination Return Selection

    • Program Manager, Workload Planning and Analysis

1.1.16.3.4.1  (03-24-2014)
Examination Return Selection

  1. The mission of Examination Return Selection is to provide policy guidance on the selection of cases and delivery of inventory for Examination.

  2. The Program Manager, Examination Return Selection reports to the Director, Examination Planning and Delivery.

  3. To accomplish the mission, the Program Manager, Examination Return and Selection:

    1. Implements policies related to case selection and reviews progress towards delivering against the Examination work plan.

    2. Provides centralized oversight and program coordination of workload selection and classification for nationwide field compliance functions including programs coordinated by Campus Reporting Compliance and Campus Filing and Payment Compliance.

    3. Develops standardized policy and program direction for ordering, classifying, and delivering returns.

    4. Provides significant input to the SB/SE Division Strategic Plan.

    5. Provides centralized authorization of all case building requests.

    6. Provides information to the Area Planning and Special Programs (PSP) managers for workload delivery.

1.1.16.3.4.2  (03-24-2014)
Workload Planning and Analysis

  1. The mission of Workload Planning and Analysis is to provide policy guidance on the utilization of compliance resources, develop compliance work plans, establish ratable return ordering for the Tax Compliance Officer (TCO) and Revenue Agent programs, assist with determining and maintaining the optimal mix of work for the TCO program, provide guidance with TCO classification, and monitor operations.

  2. The Program Manager, Workload Planning and Analysis reports to the Director, Examination Planning and Delivery.

  3. To accomplish the mission, the Program Manager, Workload Planning and Analysis:

    1. Develops and monitors the Examination work plans.

    2. Develops and applies workload models to determine the placement of new resources.

    3. Provides oversight and approval for TCO and Revenue Agent Martinsburg Computing Center (MCC) Discriminate Information Function (DIF) return orders.

    4. Monitors inventory in statuses 06, 08, and 10 nationwide to ensure quantities are in concert with established guidelines and PSP operations.

    5. Monitors Area surveys and provides guidance in balancing inventory levels and reducing survey rates.

    6. Monitors and reviews Area classification plans and provides guidance in the formulation of the plans.

    7. Assists in monitoring and supplying the TCO program workstream and ensuring the proper mix of work is available.

    8. Monitors the quality of TCO DIF classifications and assesses adherence to the National Office Examination Classification Guidelines for the TCO program.

    9. Interfaces with the PSPs and Campuses to resolve return ordering, return delivery and classification problems.

    10. Coordinates the Servicewide Examination Plan.

1.1.16.3.5  (03-24-2014)
Abusive Transactions & Technical Issues

  1. The mission of Abusive Transactions & Technical Issues is to implement strategies to prevent abusive tax noncompliance and provide technical guidance.

  2. The Director, Abusive Transactions & Technical Issues reports to the Director, Examination.

  3. To accomplish the mission, the Director, Abusive Transactions & Technical Issues:

    1. Oversees program coordination for technical issues and abusive transactions.

    2. Documents and coordinates procedural guidelines and policies.

    3. Oversees the promoter/preparer investigation program results.

    4. Develops and delivers mission-oriented services and strategies, identifies and resolves emerging issues, and actively improves processes.

    5. Develops and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment and timing of interaction consistent with the non-compliance risk posed by the taxpayer.

    6. Communicates new or revised policies and their impact on field operations.

    7. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance.

    8. Provides input to the SB/SE Division Strategic Plan.

    9. Coordinates with other Operating Divisions to provide support and guidance.

    10. Provides oversight on high profile programs and establishes appropriate guidelines.

    11. Identifies and provides support for technical issues.

    12. Identifies and takes enforcement action against promoters, abusive return preparers, and participants.

    13. Alerts the public of abusive schemes.

  4. The following program managers report to the Director, Abusive Transactions & Technical issues:

    • Program Manager, Lead Development Center

    • Program Manager, Offshore Compliance

    • Program Manager, Abusive Transactions

    • Program Manager, Technical Issues

    • Program Manager, Entities

1.1.16.3.5.1  (03-24-2014)
Lead Development Center

  1. The mission of the Lead Development Center is to identify Abusive Transactions promoters and return preparers through Internet research and other methods and authorize all SB/SE IRC § 6700 and 6701 investigations.

  2. The Program Manager, Lead Development Center, reports to the Director, Abusive Transactions & Technical Issues.

  3. To accomplish its mission, the Program Manager, Lead Development Center:

    1. Oversees the search of the Internet for abusive schemes.

    2. Interfaces with the field for leads.

    3. Coordinates with other operating divisions and functions on lead identification and case development.

    4. Provides built promoter cases to field for examination.

    5. Provides assistance to the field on technical and procedural matters involving promoter investigations, including identifying training needs.

    6. Facilitates case development for injunctions with Counsel and Department of Justice.

1.1.16.3.5.2  (03-24-2014)
Offshore Compliance

  1. The mission of Offshore Compliance is to develop and implement policies and strategies to support examiners working offshore cases impacting SB/SE taxpayers.

  2. The Program Manager, Offshore Compliance, reports to the Director, Abusive Transactions and Technical Issues.

  3. To accomplish the mission, the Program Manager, Offshore Compliance:

    1. Coordinates offshore compliance strategies for SB/SE offshore compliance activities with LB&I International, (CCP) Fraud/BSA, and Counsel.

    2. Provides case assistance to SB/SE field examiners.

    3. Develops and delivers training.

    4. Identifies emerging issues and trends involving offshore non-compliance.

1.1.16.3.5.3  (03-24-2014)
Abusive Transactions Group

  1. The mission of Abusive Transactions Group is to ensure specific issues are coordinated and to provide guidance/support.

  2. The Program Managers, of the Abusive Transactions Group report to the Director, Abusive Transactions & Technical Issues.

  3. To accomplish the mission, the Programs Managers, Abusive Transactions Group:

    1. Provide a consistent approach for in-process issues program coordination for all technical issues and abusive schemes activities across all Operating Divisions.

    2. Provide communication throughout the organization, as needed.

    3. Acts as a coordination point with other Operating Divisions, Counsel, and within SB/SE.

    4. Develop resolution strategies, when possible, as an alternative to traditional enforcement.

    5. Identify trends and emerging issues, and develop strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach including education, outreach and enforcement.

    6. Provide technical support concerning audit techniques, emerging issues, and tax law interpretation.

    7. Evaluate the impact of legislative changes and provide clarification and prepare legislative proposals to change tax law.

    8. Communicates new or revised policies and their impact on field examinations.

    9. Document and coordinate technical guidance and policies.

    10. Provide servicewide guidance on compliance processes that relate to field examination operations.

    11. Develop and recommend servicewide strategies to combat and resolve abusive transactions including the establishment and management of Issue Management Teams defined under IRM 4.32.1.

1.1.16.3.5.4  (03-24-2014)
Technical Issues Group

  1. The mission of the Technical Issues Group is to identify trends and emerging issues, and develop strategies to address the needs of SB/SE taxpayers through a comprehensive approach including education, outreach, and enforcement.

  2. The Program Manager, Technical Issues Group reports to the Director, Abusive Transactions and Technical Issues.

  3. To accomplish the mission, the Program Manager, Technical Issues Group:

    1. Provides technical support concerning audit techniques, emerging issues, tax law interpretation, and program monitoring.

    2. In concert with Examination, Planning and Delivery, provides issue and market segment approaches to ordering, classifying, and delivering cases to the field for examination.

    3. Provides oversight for programs of Internal Revenue Code sections requiring co-administration with other federal government and/or state agencies (e.g., Low Income Housing Credit (IRC 42) and New Market Credit (IRC 45D)).

    4. Provides servicewide guidance on compliance processes related to field examination operations.

    5. Coordinates the development of technical guidance and SB/SE Examination policies and communicates such new or revised guidance and policies to the field.

    6. Interacts with industry/trade/market segment representatives and the practitioner community.

1.1.16.3.6  (03-24-2014)
Technical Services

  1. The mission of the Technical Services is to review Examination casework; provide technical guidance and support to field Examination personnel and other customers; support SB/SE Examination Quality Measurement; and develop and implement Alternative Resolution Implementation strategies and procedures.

  2. The Director, Technical Services reports to the Director, Examination.

  3. To accomplish the mission, the Director, Technical Services:

    1. Exercises executive oversight over the Technical Services territories, SB/SE Examination Quality Measurement Staff, and the Technical Services Alternative Resolution Implementation Program.

    2. Defines and clarifies individual authorities, relationships, duties, and areas of responsibility for supervisory and staff personnel in Technical Services.

    3. Serves as an advisor to the Director, Examination, and to Examination Area Directors, on all facets of Examination Technical Services activities, furnishing information concerning policies of the Internal Revenue Service and interpretation of federal laws and regulations.

    4. Identifies and promotes best practices.

    5. Coordinates and controls Technical Services territory activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

    6. Maintains and coordinates revisions of IRM 4.8 –Technical Services (Exam).

    7. Provides technical and procedural reviews of Examination cases in accordance with the Examination Quality Measurement Staff.

    8. Provides guidance through Alternative Resolution Implementation to coordinate with Issue Management Teams, Counsel, and Appeals the implementation of resolution strategies in the Field, Technical Services, and Case Processing.

  4. The following managers report to the Director, Technical Services:

    • Territory Manager, Technical Services (7 Areas)

    • Program Manager, Alternative Resolution Implementation

    • Program Manager, Examination Quality Measurement Staff

1.1.16.3.6.1  (03-24-2014)
Technical Services Territories

  1. The mission of the Technical Services Territories is to provide technical guidance for Field Examination Staff, Area management and serve as liaison with Counsel and Appeals.

  2. The Technical Services Territory Managers report to the Director, Technical Services.

  3. To accomplish the mission, each Technical Services Territory Manager:

    1. Provides coordination assistance in certain technical programs.

    2. Reviews cases from designated programs for accuracy and quality.

    3. Maintains suspense files for bankruptcy, fraud, grand jury, Section 1254 cases, etc.

    4. Prepares Statutory Notices of Deficiency (90-day letters) and FPAAs for both SB/SE Examination as well as LB&I, and coordinates approval with Counsel as necessary.

1.1.16.3.6.2  (03-24-2014)
Alternative Resolution Implementation (ARI)

  1. The mission of the Alternative Resolution Implementation (ARI) component of Technical Services is to provide guidance on the implementation of resolution strategies for SB/SE and LB&I Issue Management Teams.

  2. The ARI Program Manager reports to the Director, Technical Services.

  3. To accomplish the mission, the ARI Program Manager:

    1. Coordinates, develops and implements various resolution implementation strategies unique to each Issue Management Team.

    2. Develops internal Technical Services procedures and training for each ARI project.

    3. Assists with the development of external procedures and provides technical guidance for each ARI project.

    4. Monitors adherence to established internal and external procedures for each ARI project.

1.1.16.3.6.3  (03-24-2014)
Examination Quality Measurement Staff (EQMS)

  1. The mission of the Examination Quality Measurement Staff component of Technical Services is to support SB/SE’s quality improvement program. EQMS is SB/SE’s mechanism for collection of information, measurement of examination quality and assessment of long term trends of system performance in keeping with the balanced measures. EQMS conducts reviews of SB/SE examination cases and provides data, conducts analysis of each Areas’ quality results and provides feedback for measuring the quality of SB/SE examinations.

  2. The EQMS Territory Manager reports to the Director, Technical Services.

  3. To accomplish the mission, the EQMS Territory Manager:

    1. Coordinates annually with SB/SE Research in developing the sample plan for EQMS case reviews.

    2. Coordinates and monitors the EQMS review site(s) reviews of completed SB/SE Examination cases.

    3. Provides recommendations to enhance NQRS.

    4. Provides reports and analysis for measuring the quality of SB/SE examination cases.

    5. Oversees the preparation and dissemination of the following publications:

      •Technical Digest

      •Keys to Success

      •Fraud Digest

1.1.16.4  (03-24-2014)
Campus Compliance Services

  1. The mission of Campus Compliance Services (CCS) is to be a world class organization committed to educating taxpayers about their responsibilities, resolving taxpayers' issues with appropriate assistance or enforcement, and investing in our employees' growth.

  2. The Director, CCS, reports to the Commissioner, SB/SE Division.

  3. To accomplish the mission, the Director, CCS

    1. Manages and implements strategies pertaining to Collection and Examination programs (e.g., Automated Collection System (ACS), Correspondence Exam, Document Matching, etc.) and Area Office support while balancing cross-functional objectives.

    2. Identifies trends and conducts analysis of data for Campus/ACS sites to determine risk-based strategies, develop best practices, and provide input to campus operations for action.

  4. The following executive-position Directors report to the Director, CCS:

    • Director, Campus Filing & Payment Compliance (F&PC)

    • Director, Campus Reporting Compliance (CRC)

    • Director, Campus Compliance Operations (5)

  5. The following senior managers report to the Director, CCS;

    • Chief, Operations Support

    • Chief, Finance & Strategic Planning

    • Chief, Quality Performance Measurement

  6. The following managers report to the Director Campus Filing & Payment Compliance:

    • Program Manager, Collection Operations & Insolvency

    • Program Manager, ACS/ACS Support and Telephone Operations

    • Program Manager, Centralized Operations

  7. The following managers report to the Director Campus Reporting Compliance:

    • Program Manager, Individual Master File (IMF) Document Matching

    • Program Manager, Business Master File (BMF) Document Matching

    • Program Manager, Exam Policy/Field Support

    • Program Manager, Planning & Performance Monitoring

    • Program Manager, Workload Selection & Delivery

    • Program Manager, Information Return Document Matching (IRDM)

1.1.16.4.1  (03-24-2014)
Operations Support

  1. The mission of the Operations Support Staff is to support and coordinate modernization and improvement projects in each of SB/SE’s five CCS centers to improve efficiencies in products, services, and resource execution; and provide a wide range of administrative support to the Director, CCS.

  2. The Chief, Operations Support, reports to the Director, CCS, and is responsible for:

    1. Coordinating, facilitating, and supporting modernization efforts Servicewide that have a direct or indirect impact on Campus Compliance operations.

    2. Coordinating with the Headquarters (HQ) and Campus Directors on a variety of action items for the Director, CCS.

    3. Serving as the point of contact and gatekeeper for internal and external stakeholders requesting official program data, information or reports for Compliance Services.

    4. Serving as the point of contact for all Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) audits that impact CCS.

    5. Coordinating and maintaining the Customer Satisfaction plan for CCS.

    6. Coordinating all Statute and Manual Refund processes.

    7. Providing support for Information Technology and other projects affecting CCS operations.

  3. To accomplish the mission, Operations Support:

    1. Coordinates with stakeholders in other business units and other operating divisions to identify and address emerging issues relating to all current and future transition, consolidation, and modernization projects.

    2. Develops and executes a communication strategy to keep all internal and external stakeholders informed on key issues.

    3. Represents SB/SE CCS to ensure interests are protected in the formulation of interim and end-state consolidation recommendations and procedures, etc.

    4. Provides support to the impacted campuses and project owners to ensure all aspects of the transition or consolidation efforts are considered and addressed, including Agency Wide Shared Services (AWSS), Information Technology (IT), Internal Revenue Manual (IRM) needs, etc.

    5. Represents CCS on cross-functional Governance boards and other working groups.

1.1.16.4.2  (03-24-2014)
Finance & Strategic Planning

  1. The mission of the SB/SE CCS Finance & Strategic Planning (F&SP) Staff is to coordinate with SB/SE Finance, Research & Strategy (FR&S) to develop and execute the budget process for the five (5) Campuses and HQ operations, and to provide summary input for various strategic reporting documents. In addition, the F&SP Staff coordinates with the SB/SE Human Capital Office (HCO) to identify training needs and execute the delivery plan for CCS employees and managers.

  2. The Chief, SB/SE CCS F&SP reports to the Director, CCS.

  3. To accomplish the mission, the Chief, CCS F&SP

    1. Coordinates with SB/SE FR&S to formulate, develop, and execute the labor budget for SB/SE CCS, focusing on program priorities.

    2. Manages the resource distribution of Full Time Equivalents (FTEs), balances projected needs by monitoring resource expenditures and projections against work plans.

    3. Coordinates with SB/SE FR&S to ensure proper funding of planned hiring and work plan execution activities.

    4. Manages program travel resources and supports management of non-labor resources, through coordination with SB/SE FR&S to balance needs and monitor usage and projections.

    5. Coordinates the SB/SE Requests for Organizational Change within CCS and with SB/SE HCO to ensure correct position classification/position management and concurrence of the headquarter's program owners and CCS Director.

    6. Publishes financial data that is relevant and timely, and provides services for CCS executive management to facilitate corporate decisions.

    7. Develops and publishes CCS-wide financial policies and procedures in conjunction with overall SB/SE and Service guidelines and procedures.

    8. Coordinates within CCS to provide summary narrative and data to SB/SE FR&S for various strategic reporting documents including the Business Performance Review and Business Plans.

    9. Coordinates within CCS and with SB/SE HCO to identify training needs through an annual needs assessment process and prioritize needs identified to remain within the training budget provided.

    10. Collaborates with SB/SE HCO to deliver the training plan focusing on program priorities and balancing staffing.

1.1.16.4.3  (03-24-2014)
Quality Performance Measurement

  1. The mission of Quality Performance Measurement is to administer the quality measurement systems by monitoring and maintaining the integrity of the data in Employee Quality Review System (EQRS) for all ten (10) campuses and sixteen (16) remote call sites. This includes monitoring program adherence, determining case attribute coding, analyzing performance, resolving disputes, negotiating database adjustments, and collaborating on improvement efforts.

  2. The National Embedded Quality Review System (NQRS) offers a standardized system that provides a universal process for reviewing work performed in all of CCS. The system, owned by Accounts Management, houses product reviews in both SB/SE and W&I Business Operating Divisions (BOD) for all Campus Filing & Payment Compliance (Collection) and Campus Reporting Compliance (Examination) functions. Product reviews are used to measure the performance of the Internal Revenue Service in accordance with a customer service focus. This information is reported to external stakeholders and is subject to review by TIGTA and GAO. The database also stores EQRS data, which houses reviews conducted by managers for employee performance.

  3. The Chief, Quality Performance Management reports to the Director, CCS.

  4. To achieve the mission, the Chief, Quality Performance Measurement:

    1. Develops and maintains the framework for organizational performance measurement and improvement.

    2. Works in conjunction with Accounts Management to maintain database-coding consistency.

    3. Coordinates with Statistics of Income (SOI) to ensure a statistically valid sample.

    4. Provides attribute coding direction and guidance to Quality Reviewers based on IRM requirements.

    5. Coordinates with IRM authors to clarify and update procedural requirements.

    6. Supports Operating Units and program leaders in understanding key factors affecting performance.

    7. Provides expert support and assistance to organizational performance improvement initiatives.

    8. Develops and implements procedures and methodologies for ongoing analysis, assessment, and monitoring of division performance against plan expectations.

    9. Coordinates with the National Support Staff (NSS) to execute systemic adjustments and updates as systems and procedures change.

    10. Coordinates with the Joint Operations Center (JOC) to ensure that the Contact Recording System is functional and resolves daily issues.

1.1.16.4.4  (03-24-2014)
Campus Filing & Payment Compliance (F&PC)

  1. The mission of Campus F&PC is to provide Servicewide policy guidance on processes dealing with Campus Compliance Operations and taxpayers who are delinquent in filing tax returns. F&PC also develops and implements program policies, strategies, and objectives.

  2. The Director, Campus F&PC reports to the Director, CCS.

  3. To accomplish the mission, the Director, Campus F&PC:

    1. Oversees program coordination for ACS procedures and Campus procedures related to Compliance programs.

    2. Provides continuous oversight and coordination of policy within CCS and between the SB/SE operating units.

    3. Identifies trends and develops strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach including education, outreach, and enforcement.

    4. Works in coordination with Enterprise Collection Strategy (ECS) in the development of policy and manages selection of returns for Compliance functions.

    5. Sets goals and develops risk-based compliance models.

  4. The following managers report to the Director, Campus F&PC:

    • Program Manager, Collection Operations & Insolvency.

    • Program Manager, ACS/ACS Support and Telephone Operations.

    • Program Manager, Centralized Operations.

1.1.16.4.4.1  (03-24-2014)
Collection Operations & Insolvency

  1. The mission of Collection Operations and Insolvency is to provide SB/SE operational guidance on return delinquency, payment compliance, and insolvency programs including the development and implementation of program policies, strategies, and objectives. The mission for payment compliance includes providing Servicewide guidance on collection processes that are common to large groups of taxpayers with similar characteristics, development, and implementation of strategies and objectives including analysis of program trends on collection processes as they relate to payment compliance issues and operations.

  2. The mission includes development and support regarding program adherence to Campus F&PC Work Plans. The section assists in the development of site level targets and measures and monitors adherence to final targets and measures. Provide analysis through various reports to the Director, Campus F&PC.

  3. The Program Manager, Collection Operations and Insolvency reports to the Director, Campus F&PC.

  4. To accomplish the mission, the Program Manager, Collection Operations and Insolvency:

    1. Provides oversight and program coordination for return delinquency programs and processes.

    2. Provides oversight and program coordination for nonfiler programs and processes including Automated Substitute for Return (ASFR) and A6020(b).

    3. Provides oversight and program coordination for payment compliance programs.

    4. Provides oversight and program coordination for campus centralized insolvency program.

    5. Develops processes and analysis to identify delinquent filers.

    6. Participates in the development and support of the Campus Compliance work plan.

    7. Reviews and analyzes program progress against operational plans and identifies areas for improvement.

    8. Supports the Workload Planning Team in the area of Plan development and hiring initiatives.

    9. Supports resource monitoring by completing workload schedule reviews and analysis against financial reviews.

    10. Prepares and distributes reports and analyses on program progress including Inventory Monitoring Reports and Case Building Reports for all programs.

    11. Provides input to the SB/SE Operating Division Strategic Plan.

    12. Identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service.

    13. Develops and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment, and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    14. Communicates new or revised policies and their impact on campus operations.

    15. Identifies emerging business practices, tax issues, customer behavior, and potential areas of non-compliance.

    16. Coordinates with other Operating Divisions to provide support and guidance.

    17. Documents and coordinates procedural guidelines and policies

    18. Provides oversight on high profile programs and establishes appropriate guidelines.


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