1.1.23  Tax Exempt and Government Entities Division

Manual Transmittal

December 27, 2013

Purpose

(1) This transmits revised IRM 1.1.23, Organization and Staffing, Tax Exempt and Government Entities Division.

Background

This IRM contains the functional statements and responsibilities of the offices within Tax Exempt and Government Entities Division.

Material Changes

(1) Editorial corrections, such as organizational terms and titles, were made throughout this IRM. For example, the organization formerly known as Strategic Human Resources is "Human Capital Office" and the organization formerly known as Large and Mid Size Business is "Large Business and International."

(2) IRM 1.1.23.3.8 is updated to reflect the name change from “EEO and Diversity” to “Equity, Diversity and Inclusion” and to update the office’s role and responsibilities.

(3) IRM 1.1.23.3.9, Administrative Services is deleted. TE/GE eliminated this function.

(4) IRM 1.1.23.4.4, EP Program Management is updated to reflect the office’s additional roles and responsibilities.

(5) IRM 1.1.23.5.1, EO Customer Education and Outreach is updated to reflect the office’s additional roles and responsibilities.

(6) IRM 1.1.23.5.2, EO Rulings and Agreements is updated to reflect the office’s additional roles and responsibilities.

(7) IRM 1.1.23.5.3, EO Examinations is updated to reflect the office’s additional roles and responsibilities.

(8) IRM 1.1.23.5.4, EO Program Management is updated to reflect the office’s additional roles and responsibilities.

(9) IRM 1.1.23.6, Government Entities is updated to add GE Program Management and to reflect the office's additional roles and responsibilities.

(10) IRM 1.1.23.7, Customer Accounts Services is deleted. TE/GE eliminated this office. The functions are now handled under Business Systems Planning.

Effect on Other Documents

IRM 1.1.23, dated February 01, 2007, is superseded.

Audience

All TE/GE Divisions and Functions

Effective Date

(12-27-2013)

Related Resources

See the TE/GE organization chart http://tege.web.irs.gov/lib/gen/Org-Chart.pdf.

Michael D. Julianelle
Acting Commissioner
Tax Exempt and Government Entities Division

1.1.23.1  (02-01-2007)
The Tax Exempt and Government Entities Division Mission

  1. The mission of the Tax Exempt and Government Entities Division (TE/GE) is to provide Tax Exempt and Government Entities customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

1.1.23.2  (12-27-2013)
The TE/GE Division Commissioner

  1. The Commissioner, TE/GE, is the highest ranking executive in the Division and reports to the Commissioner of Internal Revenue.

  2. The Commissioner, TE/GE, together with the Deputy Commissioner, TE/GE is responsible for leading the development and execution of the Division's long term strategy consistent with the mission of the TE/GE Division and the Internal Revenue Service (IRS). This responsibility involves planning, managing, directing and executing nationwide activities for Employee Plans (EP), Exempt Organizations (EO), and Government Entities (GE), (including Federal, State and Local Governments (FSLG), Indian Tribal Governments (ITG) and Tax Exempt Bonds (TEB)).

  3. To accomplish the mission, the TE/GE Division:

    1. Develops and implements TE/GE measures that balance customer satisfaction, employee satisfaction and business results.

    2. Assists TE/GE customers in understanding their tax responsibilities by providing information through plain language publications, seminars and workshops, web sites, and other products.

    3. Processes determination letter requests from employers regarding the qualified status of their employee plans and from organizations seeking recognition of tax exemption.

    4. Develops and operates voluntary correction programs, such as the Employee Plans Compliance Resolution System (EPCRS), and issues compliance and correction statements or enters into closing agreements under these programs.

    5. Regulates and monitors employee plans and exempt organizations through examination of returns and compliance checks, with emphasis on protecting the interests of employee plan beneficiaries and assuring that exempt organizations continue to meet the statutory requirements for exemption and their other federal tax responsibilities.

    6. Administers federal tax laws applicable to federal, state and local governments, Indian tribal governments and issuances of tax exempt bonds through compliance checks and examination of returns.

    7. Contracts with service centers and with other internal or external entities for the processing of TE/GE customer returns and payments, directly or, where appropriate, through Agency-Wide Shared Services.

    8. Coordinates tax administration and enforcement activities with the Department of Labor and Pension Benefit Guaranty Corporation as provided by Titles I and IV of the Employee Retirement Income Security Act of 1974 (ERISA) and with federal and state government agencies.

    9. Provides members for the Joint Board of the Enrollment of Actuaries, and oversees actuarial determinations and interpretations.

    10. Provides basic procedures and rules for uniform interpretation and application of federal tax and related laws applicable to employee plans and exempt organizations, with the exception of IRC 526, ship owner's protection and indemnity associations; IRC 528, certain homeowners associations; IRC 457, deferred compensation plans of state and local governments and tax-exempt organizations; and employment taxes which are the responsibility of the Chief Counsel.

    11. Reviews determinations under IRC 1402(e) involving the sole issue of whether an ordaining church is described in IRC 501(c)(3) and IRC 170(b)(1)(A)(i), and actuarial determinations.

    12. Conducts examination programs, compliance checks, and coordinates a delinquent returns program involving employee plans, exempt organizations, certain taxable organizations subject to IRC Chapter 42, tax exempt bonds issuances, federal, state, local and Indian tribal governments, including issues dealing with employment taxes.

    13. Conducts an ongoing research program to gather data relative to the TE/GE universe in order to direct compliance activities to areas of actual or suspected noncompliance.

    14. Provides advice, assistance, and coordination throughout the Service, with other federal and state government agencies, and Congressional committees, regarding the operations or performance of TE/GE, and on legislative, regulation, litigation, and Freedom of Information Act matters and requests for inspection of application files.

    15. Prescribes the extent to which rulings issued by or pursuant to authorization from the TE/GE Commissioner shall be applied without retroactive effect; provides appropriate authorization for church tax inquiries and examinations pursuant to IRC 7611; enters into and approves closing agreements and may grant a reasonable extension of the time fixed by regulation for making elections or applications for relief from tax under Subtitle A not expressly prescribed by law.

    16. Abates certain Chapter 42 and 43, Excise Taxes, under circumstances described in IRC 4962.

    17. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    18. Participates in equal employment and diversity program activities.

  4. The TE/GE Division is also responsible for providing interpretations of laws and procedures by:

    1. Publishing revenue rulings and revenue procedures for the public.

    2. Providing pre-transactional rulings to specific requestors and issuing technical advice and technical assistance to Service personnel regarding employee plans and exempt organizations.

    3. Issuing opinion letters to specific requestors, regarding master and prototype pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions, and saving incentive match plans for employees.

  5. See the TE/GE organization chart http://tege.web.irs.gov/lib/gen/Org-Chart.pdf.

1.1.23.3  (12-27-2013)
Headquarters

  1. The Headquarters Mission is to support the TE/GE Commissioner by providing strategic and operational support for the operating units within the division.

  2. Headquarters will also interpret, modify as appropriate, and implement guidance issued by the National Headquarters.

  3. The TE/GE Headquarters consist of the Office of the Commissioner and Deputy Commissioner, as well as the Directors and staffs of the following units:

    • Senior Technical Advisor

    • Planning

    • Finance

    • Human Resources

    • Communication and Liaison

    • Business Systems Planning

    • Research and Analysis

    • Equity, Diversity and Inclusion

1.1.23.3.1  (02-01-2007)
Senior Technical Advisor

  1. The Senior Technical Advisor:

    1. Provides technical advice to the TE/GE Commissioner.

    2. Coordinates with and assists the Commissioner, TE/GE Division, other IRS components, the Department of the Treasury, the Department of Justice, other government agencies, state government agencies, and congressional committees on highly technical and confidential matters of common concern.

    3. Conducts studies of technical issues to determine if legislation, regulations, or other public guidance is needed on a particular tax issue.

    4. Reviews the litigating, interpretative and administrative trends of a Service position in a particular tax area to determine if changes or other Service actions are warranted.

1.1.23.3.2  (12-27-2013)
Planning

  1. The Planning staff:

    1. Manages the strategic planning activities of TE/GE, including establishing the strategic direction for the division and operating units and developing, monitoring, and analyzing business goals and performance measures.

    2. Coordinates the business planning activities, including developing business cases, determining funding priorities, and preparing resource justifications.

    3. Develops the budget submission for TE/GE and responds to inquiries about the budget and performance from external stakeholders (Department of the Treasury, Office of Management and Budget, and Congress).

1.1.23.3.3  (12-27-2013)
Finance

  1. The Finance staff:

    1. Manages the resource distribution process, including the development of a financial plan that supports the program priorities of TE/GE.

    2. Manages the financial resources for TE/GE, including tracking resource usage against targets, and makes projections of resource needs through year-end.

    3. Establishes financial policies, procedures and controls for TE/GE in conjunction with overall Service guidelines and procedures.

    4. Works closely with Planning to develop the budget submission for TE/GE and to respond to inquiries from external stakeholders.

1.1.23.3.4  (12-27-2013)
Human Resources

  1. The Human Resources staff:

    1. Fosters a good working relationship with the National Treasury Employees Union (NTEU) throughout TE/GE.

    2. Serves as the TE/GE representative on the Human Capital Advisory Council.

    3. Develops and implements policies, strategies and procedures for the division within parameters set by the National Human Capital Office.

    4. Designs and develops TE/GE specific training and develops division-wide training plan in coordination with EP, EO, and GE.

    5. Provides workforce planning and strategic recruitment guidance.

    6. Manages position management activity within TE/GE.

    7. Conducts negotiations with NTEU, where appropriate, in coordination with Agency-Wide Shared Services and Human Capital Office.

    8. Oversees and manages the performance management process within TE/GE.

1.1.23.3.5  (12-27-2013)
Communication and Liaison

  1. The Office of Communication and Liaison:

    1. Coordinates activities among the Customer Education and Outreach Offices.

    2. Facilitates effective communication with TE/GE employees and all other internal and external stakeholders.

    3. Coordinates the development of TE/GE-wide stakeholder partnership strategy and identifies partnering opportunities.

    4. Develops TE/GE-wide internal communication strategies, plans, and messages.

    5. Prepares speeches and briefing papers for the TE/GE Division Commissioner and Deputy.

    6. Serves as a central point of contact for such programs as Fed-State, Disclosure, Legislative Affairs, Public Liaison, Internal Communications, and Media Relations.

    7. Coordinates meetings of the Advisory Committee on Tax Exempt and Government Entities (ACT).

1.1.23.3.6  (12-27-2013)
Business Systems Planning

  1. The Business Systems Planning (BSP) staff:

    1. Develops strategic information systems plan for TE/GE.

    2. Gathers and analyzes technology requirements for TE/GE in consultation with Headquarters (HQ), EP, EO, and GE.

    3. Assesses the feasibility of technology solutions to address gaps in business processes and assesses impact on facilities, human resources and organization structure.

    4. Develops business cases and unified work requests for information services in consultation with HQ, EP, EO, and GE within TE/GE and with the TE/GE Division Information Officer (DIO) and others within the Information Systems organization.

    5. Develops service level agreements with Information Technology (IT) and Wage and Investment (W&I) for services, procurement and planning.

    6. Coordinates with the Planning and Finance Office and the DIO to formulate the BSP budget.

    7. Provides program management support and oversight of systems implementation projects to deliver business capabilities.

    8. Provides oversight of TE/GE campus programs, ensuring TE/GE’s submissions are processed timely and accurate.

    9. Provides infrastructure, technology and security support.

    10. Provides support for TE/GE users of automation systems.

1.1.23.3.7  (02-01-2007)
Research and Analysis

  1. The Office of Research and Analysis:

    1. Identifies and analyzes emerging compliance trends affecting TE/GE customers, communicating the results to the appropriate operating unit.

    2. Conducts studies to determine causes for and changes in taxpayer behavior.

    3. Evaluates and performs benefit analyses of different compliance treatments.

    4. Analyzes internal work practices to maximize efficiencies and improve quality.

    5. Performs analyses to substantiate/test hypotheses proposed by the operating units.

    6. Analyzes the impact of policy decisions on the mission and compliance activities of TE/GE.

1.1.23.3.8  (12-27-2013)
Equity, Diversity and Inclusion

  1. The staff in the Office of Equity, Diversity and Inclusion (EDI):

    1. Establishes and implements EDI policies, procedures and programs for the division in conformance with EDI National Headquarters' guidelines.

    2. Oversees the TE/GE EDI and Diversity Advisory Committee.

    3. Advises the TE/GE Commissioner and Deputy Commissioner on EDI issues that are involved with planning and implementing organizational programs.

    4. Prepares reports and conducts analyses on key workforce-related trends and actions.

    5. Establishes division guidelines on reasonable accommodation and ensures that they are appropriately implemented.

    6. Develops strategic plans to address issues involving Diversity and Inclusion, Prevention of Sexual Harassment, Disability Awareness, and the Summer Internship Program.

1.1.23.4  (12-27-2013)
Employee Plans

  1. The mission of Employee Plans is to provide Employee Plans customers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, Employee Plans, reports to the Commissioner, Tax Exempt and Government Entities Division, and is responsible for planning, managing, directing and executing nationwide activities for Employee Plans.

  3. The Employee Plans activities cover:

    1. Employee plans (including the qualification of pension, annuity, profit-sharing, and stock bonus plans, individual retirement arrangements, simplified employee pensions, saving incentive match plans for employees, and tax sheltered annuities) and related trusts;

    2. Tax treatment of participants and their beneficiaries; deductions for employer contributions; and

    3. Procedural and administrative provisions with respect to such plans.

  4. To accomplish the mission, EP:

    1. Develops and implements measures for the EP function that balance customer satisfaction, employee satisfaction and business results.

    2. Assists EP customers in understanding their tax responsibilities.

    3. Processes determination letter requests from employers regarding the qualified status of their pension, annuity, profit sharing, and stock bonus plans.

    4. Issues opinion and advisory letters to specific requestors regarding master and prototype pension, pre-approved pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions and saving incentive match plans for employees, and for tax sheltered annuities.

    5. Provides interpretations of laws and procedures by publishing revenue rulings and revenue procedures for the public, providing pre-transactional rulings to specific requestors and issuing technical advice and technical assistance to Service personnel regarding employee plans.

    6. Develops and operates voluntary correction programs, such as the EPCRS, and issues compliance statements or enters into closing agreements under these programs.

    7. Regulates and monitors employee plans through examination of returns and compliance checks, with emphasis on protecting the interests of employee plan beneficiaries.

    8. Coordinates tax administration and enforcement activities with the Department of Labor (DOL) and the Pension Benefit Guaranty Corporation (PBGC), as provided by Titles I and IV of the Employee Retirement Income Security Act of 1974 (ERISA).

    9. Coordinates with DOL, PBGC, Large Business and International (LB&I), W&I and Small Business/Self Employed (SB/SE) on the design of EP forms and instructions and on the processing of EP forms.

    10. Provides members for the Joint Board of the Enrollment of Actuaries, and oversees actuarial determinations and interpretations.

    11. Maintains effective internal communications programs to keep employees informed of EP policies, procedures, laws and regulations.

    12. Participates in equal employment and diversity program activities.

  5. The Director, Employee Plans, supervises and is responsible for the activities of:

    • EP Customer Education and Outreach

    • EP Rulings and Agreements

    • EP Examinations functions

    • EP Program Management Staff

1.1.23.4.1  (12-27-2013)
EP Customer Education and Outreach

  1. The Office of EP Customer Education and Outreach (CE&O):

    1. Develops and implements measures for the EP CE&O program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the strategic direction of the nationwide education and outreach programs for EP customers in order to promote up-front voluntary compliance.

    3. Provides information through plain language publications, seminars and workshops, web sites and other products to EP customers to assist them in understanding their tax responsibilities.

    4. Ensures various educational products and services are tailored to meet the needs of the distinct segments of the EP community.

    5. Coordinates with the Directors, TE/GE Research and Analysis, EP Rulings and Agreements (R&A), and EP Examinations to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EP processes.

    6. Coordinates with EP Area Managers to involve EP Examinations and R&A personnel in the development and delivery of education and outreach programs.

    7. Establishes partnerships with various EP customers and other stakeholders to ensure EP programs and education/outreach efforts meet the customer needs.

    8. Coordinates the EP customer education and outreach efforts with EO and GE customer education and outreach programs and with the overall TE/GE communication and liaison strategies.

    9. Maintains effective communications program to keep customers informed of EP policies, procedures, laws and regulations.

    10. Monitors and evaluates the quality and effectiveness of the EP Customer Education and Outreach programs.

    11. Develops and administers the EP segment on the intranet and Internet Web sites in coordination with Information Systems and other internal entities as appropriate.

    12. Supervises the activities of the EP CE&O staff.

1.1.23.4.2  (12-27-2013)
EP Rulings and Agreements

  1. The staff in the office of EP Ruling and Agreements (R&A):

    1. Develops and implements measures for the EP R&A programs that balance customer satisfaction, employee satisfaction and business results.

    2. Processes determination letter requests from employers regarding the qualified status of their pension, annuity, profit sharing, and stock bonus plans.

    3. Issues opinion and advisory letters to specific requestors regarding master and prototype pension, pre-approved pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions and saving incentive match plans for employees, and for tax sheltered annuities.

    4. Provides technical interpretations of laws and procedures relating to employee plans by publishing revenue rulings, revenue procedures, announcements, and notices for the public; providing pre-transactional rulings to specific requestors; and issuing technical advice and technical assistance to Service personnel.

    5. Participates with Chief Counsel and the Department of Treasury in the development and issuance of regulations and other published guidance of general applicability, and on legislative matters.

    6. Develops and operates voluntary correction programs, such as the EPCRS, and issues compliance statements or enters into closing agreements under these programs.

    7. Processes requests for funding waivers and changes in funding method, and makes other actuarial determinations and interpretations.

    8. Develops and maintains responsibility for actuarial publications and other standards for the valuation of transfers of future interests for income, estate and gift tax purposes.

    9. Coordinates with the Directors, TE/GE Research and Analysis, EP CE&O and EP Examinations to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EP processes.

    10. Provides support and resources for EP CE&O programs and products.

    11. Coordinates with Chief Counsel and the Department of Justice on litigation issues and declaratory judgment cases under IRC 7476.

    12. Coordinates with the TE/GE Director, Human Resources in developing employee training and CPE programs and materials, and maintains effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    13. In coordination with other EP functions, develops EP forms and publications and coordinates the printing and distribution of such forms with the IRS Forms and Publications and multi-media functions.

    14. Monitors and evaluates the quality and effectiveness of the EP R&A programs.

    15. Supervises the activities of the EP Determinations, EP Determinations Quality Assurance, EP Technical, EP Technical Quality Assurance and Guidance and EP Voluntary Compliance functions.

  2. EP Determinations is comprised of EP determination specialists, supervised by EP group managers who are supervised by the Manager, EP Determinations.

  3. EP Technical is comprised of EP tax law specialists, supervised by EP group managers who are supervised by the Manager, EP Technical.

1.1.23.4.3  (12-27-2013)
EP Examinations

  1. The Office of EP Examinations:

    1. Develops and implements measures for the EP examination program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall EP examination strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates EP examination guidance and procedures.

    3. Develops and implements the EP returns classification and selection process, and the case review and closing processes.

    4. Coordinates with the Directors, TE/GE Research and Analysis, EP CE&O and EP R&A to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EP processes.

    5. Provides support and resources for EP CE&O programs and products.

    6. Coordinates with EO, GE, LB&I and SB/SE with respect to EP examinations of EO, GE, LB&I, and SB/SE customers.

    7. Monitors and evaluates the quality and effectiveness of the EP Examination programs and coordinates the peer review process for large case examinations.

    8. Supervises the activities of EP Examinations Programs and Review, the EP Area offices, Examination Field Actuaries and the office of Examination Programs and Planning.

  2. EP examinations is comprised of:

    1. EP examination revenue agents, supervised by EP group managers who are supervised by the EP area manager within a given geographic area;

    2. EP examination reviewers, classifiers, tax compliance officers, tax examiners, and compliance analysts who are supervised by an EP area manager;

    3. Field actuaries who are supervised by an actuary senior manager; and

    4. EP examination analysts who are supervised by an EP senior manager.

1.1.23.4.4  (12-27-2013)
EP Program Management

  1. The Office of EP Program Management:

    1. Develops functional work plans in consultation with Directors, EP CE&O, EP Rulings and Agreements and EP Examination, and monitors workplan accomplishments.

    2. Coordinates with TE/GE Planning and Finance in the development of balanced measures.

    3. Assists in the development of business performance review criteria and participates in operational review visitation programs.

    4. Assists in the development of the IRM and other required procedural guidance.

    5. Develops and executes EP labor and non-labor budgets.

    6. Coordinates with TE/GE HQ on personnel and hiring.

    7. Oversees the Annual Survey process for the EP Director.

    8. Monitors timeliness and quality of responses to Treasury Inspector General for Tax Administration (TIGTA), Government Accountability Office (GAO), Taxpayer Advocate Service (TAS), and Legislative related matters.

    9. Acts as liaison to IT and BSP on business requirements and business rules that impact e-file.

    10. Manages the OGE450 process for the EP Director.

    11. Monitors Web-Based Employee Technical Time System (WebETS), Activity and Project Code changes, and Audit Information Management System (AIMS) Reports.

1.1.23.5  (12-27-2013)
Exempt Organizations

  1. The mission of Exempt Organizations is to provide Exempt Organizations customers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, Exempt Organizations, reports to the Commissioner, Tax Exempt and Government Entities Division, and is responsible for planning, managing, directing and executing nationwide activities for Exempt Organizations.

  3. Exempt organizations include:

    1. Organizations exempt from income tax under IRC Section 501 (including private foundations and organizations described in IRC 170(b)(1)(A) (except clause (v))

    2. Political organizations described in IRC 527, and organizations described in IRC 4947(a), and

    3. Welfare benefit funds described in IRC 4976.

  4. To accomplish the mission, EO:

    1. Develops and implements measures for the EO function that balance customer satisfaction, employee satisfaction and business results.

    2. Assists EO customers in understanding their tax responsibilities.

    3. Processes determination letter requests from exempt organizations seeking recognition of tax-exempt status.

    4. Provides interpretations of laws and procedures by publishing revenue rulings and revenue procedures for the public, providing pre-transactional rulings to specific requestors and issuing technical advice and technical assistance to Service personnel regarding exempt organizations.

    5. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    6. Regulates and monitors exempt organizations through examination of returns and compliance checks, with emphasis on assuring that exempt organizations continue to meet the statutory requirements for exemption and their other federal tax responsibilities, including employment taxes.

    7. Coordinates tax administration and enforcement activities with other federal and state agencies.

    8. Maintains effective internal communications program to keep employees informed of EO policies, procedures, laws and regulations.

    9. Participates in equal employment and diversity program activities.

  5. The Director, Exempt Organizations supervises and is responsible for the activities of:

    • EO Customer Education and Outreach

    • EO Rulings and Agreements

    • EO Examinations functions

    • EO Program Management staff

1.1.23.5.1  (12-27-2013)
EO Customer Education and Outreach

  1. The Office of EO Customer Education and Outreach (CE&O):

    1. Develops and implements measures for the EO CE&O program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the strategic direction of the nationwide education and outreach programs for EO customers in order to promote up-front voluntary compliance.

    3. Provides information through plain language publications, seminars and workshops, electronic newsletters, websites and other products to EO customers to assist them in understanding their tax responsibilities.

    4. Develops and administers the EO segment on the intranet and Internet websites in coordination with Information Technology (IT) and other internal entities as appropriate.

    5. Establishes partnerships with various EO customers and other stakeholders to ensure EO programs and education/outreach efforts meet the needs of customers.

    6. Ensures various educational products and services are tailored to meet the needs of the distinct segments of the EO community.

    7. Establishes and maintains effective external communications program to keep customers informed of EO programs, policies, and procedures.

    8. Coordinates with Directors, EO Rulings and Agreements (R&A) and EO Examinations to involve field personnel in the development and delivery of education and outreach programs.

    9. Coordinates with the Directors, TE/GE Research and Analysis, EO R&A and EO Examinations to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EO processes.

    10. Coordinates the EO customer education and outreach efforts with EP and GE customer education and outreach programs and with the overall strategies of the TE/GE Communication and Liaison office.

    11. Facilitates the review of EO forms and instructions by EO Rulings and Agreements or EO Examinations specialists, and coordinates the printing and distribution of such forms and instructions with the IRS Forms and Publications, and the multi-media functions.

    12. Monitors and evaluates the quality and effectiveness of the EO CE&O program.

    13. Supervises the activities of the EO CE&O staff.

    14. Establishes and maintains effective internal communications programs to keep EO and other IRS employees informed of EO programs, policies, and procedures.

1.1.23.5.2  (12-27-2013)
EO Rulings and Agreements

  1. The Office of EO Rulings and Agreements (R&A):

    1. Develops and implements measures for the EO R&A programs that balance customer satisfaction, employee satisfaction and business results.

    2. Processes determination letter requests from exempt organizations under the provisions of the Internal Revenue Code governing such organizations, including organizations seeking recognition of tax-exempt status.

    3. Provides technical interpretations of laws and procedures relating to exempt organizations by publishing revenue rulings, revenue procedures, announcements, and notices for the public; providing pre-transactional rulings to specific requestors; and issuing technical advice and technical assistance to Service personnel.

    4. Participates with Chief Counsel and the Department of Treasury in the development and issuance of regulations and other published guidance of general applicability, and on legislative matters.

    5. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    6. Processes applications for changes in or adoption of accounting methods or periods by exempt organizations.

    7. Coordinates with the Directors, TE/GE Research and Analysis, EO CE&O and EO Examinations to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EO processes.

    8. Provides support and resources for EO CE&O programs and products.

    9. Coordinates with Chief Counsel and the Department of Justice on litigation issues and declaratory judgment cases under IRC Section 7428.

    10. Coordinates with the TE/GE Director, Human Resources in developing employee training and CPE programs and materials, and maintains an effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    11. Monitors and evaluates the quality and effectiveness of EO R&A programs.

    12. Supervises the activities of EO Determinations, EO Determinations Quality Assurance, EO Technical, and EO Technical Quality Assurance and Guidance functions.

  2. EO Determinations is comprised of groups of EO determination specialists, each reporting to an EO group manager. The Manager, EO Determinations, supervises two EO Determinations Area Managers, who in turn supervise the group managers. The EO Determinations Manager also supervises the EO Determinations Processing Manager, who supervises groups of clericals and determination specialists, each headed by a group manager.

  3. EO Determinations Quality Assurance is comprised of EO Determinations senior reviewers who are supervised by the Manager, EO Determinations Quality Assurance.

  4. EO Technical is comprised of EO tax law specialists, supervised by EO group managers who are supervised by the Manager, EO Technical.

  5. EO Guidance is comprised of EO tax law specialists, supervised by EO group managers who are supervised by the Manager, EO Guidance.

1.1.23.5.3  (12-27-2013)
EO Examinations

  1. The Office of EO Examinations:

    1. Develops and implements the overall EO enforcement strategy, develops goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates EO examination policies and procedures.

    2. Develops and implements measures for the EO examination program that balance customer satisfaction, employee satisfaction and business results.

    3. Develops and implements the EO returns classification and selection process, and the case review and closing processes.

    4. Coordinates with the Directors, TE/GE Research and Analysis, EO Customer Education and Outreach, and EO Rulings and Agreements to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EO processes.

    5. Provides support and resources for EO Customer Education and Communication programs and products.

    6. Coordinates with EP with respect to examinations of employee plans maintained by EO customers and coordinates with GE with respect to issues that exempt organizations and government entities have in common.

    7. Coordinates with SB/SE and LB&I to develop strategies to address cross-functional issues.

    8. Monitors and evaluates the quality and effectiveness of the EO Examination programs and coordinates the peer review process for large case examinations.

    9. Supervises the activities of EO Examinations Programs and Review, Compliance Strategies and Critical Initiatives, EO Compliance Area, Financial Investigations Unit, and the EO Area offices.

  2. EO examinations is comprised of EO examination specialists, supervised by EO group managers who are supervised by the EO area manager within a given geographic area.

  3. EO Compliance Area (EOCA) is supervised by an area manager and includes groups of revenue agents, tax examiners, tax compliance officers and analysts who conduct examinations, compliance checks and compliance reviews.

  4. Compliance Strategies and Critical Initiatives (CSCI) is led by a senior manager who supervises a group of senior program analysts. CSCI is responsible for identifying areas of noncompliance, using trend research and analysis, and developing strategies to improve compliance in the exempt organization community.

1.1.23.5.4  (12-27-2013)
EO Program Management

  1. The Office of EO Program Management:

    1. Develops functional work plans in consultation with Directors, EO CE&O, EO Rulings and Agreements and EO Examination, and monitors workplan accomplishments.

    2. Coordinates with TE/GE Planning and Finance in the development of balanced measures.

    3. Assists in the development of business performance review criteria and participates in operational review visitation programs.

    4. Assists in the development of the IRM and other required procedural guidance.

    5. Develops and executes EO labor and non-labor budgets.

    6. Coordinates with TE/GE HQ on personnel and hiring.

    7. Oversees the Annual Survey process for the EO Director.

    8. Monitors timeliness and quality of responses to TIGTA, GAO, TAS, and Legislative related matters.

    9. Acts as liaison to IT and BSP on business requirements and business rules that impact e-file.

    10. Manages the OGE450 process for the EO Director.

    11. Monitors WebETS, Activity and Project Code changes, and AIMS Reports.

1.1.23.6  (12-27-2013)
Government Entities

  1. The Government Entities Mission is to provide Government Entities customers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, Government Entities, reports to the Commissioner, Tax Exempt and Government Entities Division, and is responsible for planning, managing, directing and executing nationwide activities for Government Entities.

  3. Government Entities includes Federal, State and Local Governments, Indian Tribal Governments, Tax Exempt Bonds and GE Program Management.

  4. To accomplish the mission, GE:

    1. Develops and implements measures for the GE function that balance customer satisfaction, employee satisfaction and business results.

    2. Assists GE customers in understanding their tax responsibilities.

    3. Administers federal tax laws applicable to federal, state and local governments, Indian tribal governments, and issuances of tax exempt bonds through compliance checks and examination of returns.

    4. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    5. Develops the overall GE compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates GE examination policies and procedures.

    6. Develops and implements the GE returns classification and selection process, and the case review and closing processes.

    7. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    8. Ensures GE programs and policies are tailored to meet the distinct needs of GE customer segments.

    9. Coordinates with the Directors, TE/GE Research and Analysis, and TE/GE Human Resources to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of GE processes.

    10. Coordinates tax administration and compliance activities with other federal, state, and tribal government agencies.

    11. Coordinates with the Office of Employment Tax Administration and Compliance (OETAC) on employment tax matters.

    12. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    13. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting government entities.

    14. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    15. Coordinates with the EP function with respect to examinations of employee plans maintained by GE customers.

    16. Assists the EO function with respect to employment tax examinations of EO customers.

    17. Maintains effective internal communications program to keep employees informed of GE policies, procedures, laws and regulations.

    18. Coordinates the GE customer education and outreach efforts with EO and EP customer education and outreach programs and with the TE/GE communication and liaison strategies.

    19. Monitors and evaluates the quality and effectiveness of the GE compliance programs and coordinates the peer review process for tax exempt bond case examinations.

    20. Coordinates with TE/GE Director, Business Systems Planning on the design of GE forms and instructions and on the processing of GE forms.

    21. Participates in equal employment and diversity program activities.

  5. The Director, GE supervises and is responsible for the activities of the FSLG, ITG, TEB and GE Program Management functions.

1.1.23.6.1  (12-27-2013)
Federal, State and Local Governments

  1. The Office of Federal, State and Local Governments (FSLG):

    1. Develops and implements measures for the FSLG function that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall FSLG compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates FSLG examination policies and procedures.

    3. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    4. Coordinates with the Directors, TE/GE Research and Analysis, and TE/GE Human Resources, to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of FSLG processes.

    5. Maintains effective communications program to keep customers informed of FSLG policies, procedures, laws and regulations.

    6. Coordinates with the TE/GE Director, Human Resources and Counsel in developing employee training and CPE programs and materials, and in maintaining effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    7. Develops the strategic direction of the nationwide education and outreach programs for FSLG customers in order to promote up-front voluntary compliance.

    8. Develops and implements the FSLG returns classification and selection process, and the case review and closing processes.

    9. Provides assistance to the EO examination function with respect to employment tax matters arising in examinations of exempt organizations.

    10. Coordinates with OETAC and the W&I, SB/SE, and LB&I Divisions concerning employment tax issues.

    11. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    12. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting federal, state, and local governments.

    13. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    14. Supervises and is responsible for the activities of FSLG Field Groups and FSLG Compliance and Program Management.

  2. FSLG field groups are comprised of FSLG specialists, supervised by FSLG group managers.

1.1.23.6.2  (12-27-2013)
Indian Tribal Governments

  1. The Office of Indian Tribal Governments (ITG):

    1. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    2. Develops and implements measures for the ITG function that balance customer satisfaction, employee satisfaction and business results.

    3. Develops the overall ITG compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates ITG examination policies and procedures.

    4. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    5. Coordinates with the Directors, TE/GE Research and Analysis, and TE/GE Human Resources to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of ITG processes.

    6. Develops the strategic direction of the nationwide education and outreach programs for ITG customers in order to promote up-front voluntary compliance.

    7. Maintains effective communications program to keep customers informed of ITG policies, procedures, laws and regulations.

    8. Provides information through plain language publications, seminars and workshops, web sites and other products to ITG customers to assist them in understanding their tax responsibilities.

    9. Ensures various educational products and services are tailored to meet the needs of the ITG community.

    10. Coordinates with the TE/GE Director, Human Resources and Counsel in developing employee training and CPE programs and materials, and in maintaining effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    11. Develops and implements the ITG returns classification and selection process, and the case review and closing processes.

    12. Coordinates with the W&I, SB/SE, and LB&I Divisions on matters related to tribal members, benefits, and entities.

    13. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    14. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting Indian tribal governments.

    15. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    16. Coordinates with the Department of Treasury and other federal agencies.

    17. Supervises and is responsible for the activities of ITG Field Operations and ITG Compliance and Program Management.

    18. Coordinates with the TEB function with respect to TEB examinations of ITG customers.

  2. ITG Field Operations is comprised of ITG specialists, supervised by ITG group managers who are supervised by the ITG Manger for Field Operations.

1.1.23.6.3  (12-27-2013)
Tax Exempt Bonds

  1. The Office of Tax Exempt Bonds (TEB):

    1. Develops and implements measures for the TEB function that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall TEB examination strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates TEB examination policies and procedures.

    3. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    4. Coordinates with the Directors, TE/GE Research and Analysis, TE/GE Human Resources, and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of TEB processes.

    5. Maintains effective communications program to keep customers informed of TEB policies, procedures, laws and regulations.

    6. Coordinates with the TE/GE Director, Human Resources and Counsel in developing employee training and CPE programs and materials, and in maintaining effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    7. Develops the strategic direction of the nationwide education and outreach programs for TEB customers in order to promote up-front voluntary compliance.

    8. Develops and implements the TEB returns classification and selection process, and the case review and closing processes.

    9. Coordinates with the EO and ITG functions with respect to TEB examinations of EO and ITG customers.

    10. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    11. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting tax advantaged bonds.

    12. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    13. Coordinates with the Securities and Exchange Commission and other federal and state agencies.

    14. Supervises and is responsible for the activities of TEB Field Operations and TEB Compliance and Program Management.

  2. TEB Field Operations is comprised of TEB specialists, supervised by TEB group managers who are supervised by the TEB manager for Field Operations.

1.1.23.6.4  (12-27-2013)
GE Program Management

  1. The Office of GE Program Management:

    1. Coordinates functional work plans in consultation with Directors, GE FSLG, GE ITG, and GE TEB and monitors workplan accomplishments.

    2. Coordinates with TE/GE Planning and Finance in the development of balanced measures.

    3. Assists in the development of business performance review criteria and participates in operational review visitation programs.

    4. Assists in the development of the IRM and other required procedural guidance.

    5. Develops and executes GE labor and non-labor budgets.

    6. Coordinates with TE/GE HQ on personnel and hiring.

    7. Oversees the Annual Survey process for the GE Director.

    8. Monitors timeliness and quality of responses to TIGTA, GAO, TAS, and Legislative related matters.

    9. Acts as liaison to IT and BSP on business requirements and business rules for all GE.

    10. Monitors WebETS, Activity and Project Code changes, and AIMS Reports.

    11. Performs data research for GE functions and analyzes market segment initiatives to determine market trends.

    12. Develops and executes GE training plans.

1.1.23.6.4.1  (12-27-2013)
GE Compliance Unit

  1. GE Compliance Unit (GECU) is supervised by a manager and includes revenue agents and tax compliance officers who conduct examinations, compliance checks, bond pay filing reviews, Form 990T 45R Health Care Credit examinations and the classification settlement program. GECU provides support to functions within GE.

1.1.23.6.4.2  (12-27-2013)
GE Closing Unit

  1. GE Closing Unit is supervised by a manager and includes tax examiners who processes and monitors the examination closing process including reviewing AIMS, tax accounts, closing letters, Revenue Agent Reports, and statutes prior to posting assessments. Additionally, the Closing Unit monitors the IRS systems including: Integrated Data Retrieval System, Reporting Compliance Case Management System, Centralized Management System, Examination Returns Control System, Enterprise Remote Access Project, and Return Integrity and Correspondence Service and provides support to the field offices and other organizations within GE.


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