The Governmental Liaison Counsel Procedures provide guidelines on when and how to request counsel advice on Governmental Liaison issues. Following the procedures will ensure that requests contain all of the information required by Counsel before advice can be rendered. The procedures will also filter out those requests that can be handled at a local level and do not require securing advice from the Associate Chief Counsel offices in Washington, D.C. Current GL Counsel Procedures are posted on the Governmental Liaison web page at http://sbse.web.irs.gov/cl2/gld/gl/gl%20products/Counsel%20Procedures.htm .

To ensure appropriate oversight and review of the GL initiatives, GL has developed the Business Template that is to be completed by the Government Liaison and Operating Division for each proposed GL initiative. The template includes:

The Governmental Liaison program involves unique legal and policy issues that arise from joint administration initiatives with state and qualifying local agencies.

Governmental Liaison matters do not involve taxpayer-specific matters, but do generally involve sharing government resources or information between the Service and a state or qualifying local agency and the legal and policy issues that arise from such initiatives.

The local Counsel offices for the SB/SE Operating Division will serve as GL principal contact point for legal advice.

The office of Chief Counsel has designated an attorney in Headquarters Chief Counsel to serve as the Governmental Liaison coordinator who will:

While the Small Business/Self Employed (SB/SE) Associate Area Counsel offices continue to serve as Chief Counsel’s principal contact points for providing legal advice to the GLs in the field on routine matters, novel or significant issues arising in the GL program will require coordination within the National Office of the Office of Chief Counsel.

The Counsel Governmental Liaison Coordinator (CGLC) serves primarily as the liaison between the Office of Chief Counsel and the Office of Governmental Liaison as the coordinator on novel and significant questions to ensure that policy and legal issues are brought to the attention of, and addressed by, the appropriate Counsel field and headquarters offices as well as the Office of Governmental Liaison.

The CGLC will also be available to assist in communications with external stakeholders (e.g., Federation of Tax Administrators); coordinating GL training for and by Counsel; coordinating the Counsel response on legal aspects and policy implications of proposed final templates; and coordinating requests for advice received directly from the Office of Governmental Liaison.

Requests for written advice on a Governmental Liaison matter should be forwarded by the local Area Counsel office to the CGLC, through the Technical Services Section, Room 5331, 1111 Constitution Ave. NW, Washington, D.C. 20224. The request should be clearly marked as a "Governmental Liaison " matter. The telephone number for the Technical Services Section is 202-622-7880 and the fax number is 202-622-4817, or e-mail the request to TSS4510@irscounsel.treas.gov.

The Intranet and Internet access is essential for the Governmental Liaison as a primary source of information. The links are as follows:

The "Calendar" link is at: http://sbse.web.irs.gov/cl2/sl/Events_Calendar/default.asp , which takes you to a page containing the CLD Calendar of Events. The events scheduled are viewable by all employees, but only authorized individuals will be able to add, edit, and delete events. This is a web based system that is accessible by anyone within IRS to view planned CLD liaison events throughout the country.

The "IMRS" link is at http://sbse.web.irs.gov/CL2/sl/IMRS/index_login.asp , which takes you to the Issue Management Resolution System main page where you can search to see if an issue has already been recorded, or actually input a new issue into the system. There are also links at the top of the page to informational items such as the Tool Kit, Decision Tree and IMRS Guide. The Guide contains comprehensive information on using IMRS.

Governmental Liaisons (GLs) may be asked to secure statistical data in response to a congressional, state, or local government request. The following are sources for obtaining data to respond to those types of request.

Technical inquiries are received from a variety of external stakeholders, and usually require a written response to questions regarding tax law provisions, IRS administrative procedures, or IRS policies. GLs research and resolve inquiries when they can, but some of the issues are complex and technical guidance is needed. The GL will proceed, with each OD, as indicated below.

Requests for assistance are requests that require the GL, Operating Division (OD), Functional Division (FD), state, Federal or local government agencies to take an action, compile data, gather information, partner in a project, or distribute information.

In a Presidentially declared disaster and emergency situation the GL will support efforts in place. See IRM 25.16.1 at http://sbse.web.irs.gov/nda/IRM.htm and Disaster Assistance and Emergency Relief web site http://sbse.web.irs.gov/NDA/ to provide assistance, reduce burden and provide relief to the impacted taxpayers.

Identify the Members of Congress whose state or districts are impacted by the disaster.

Provide information to Congress on the steps being taken to assist disaster victims with their tax affairs.

Contact FEMA to obtain the locations of the Disaster Recovery Centers and coordinate information with State Disaster Assistance Coordinator (SDAC) in Field Stakeholder Liaison.

Consider partnering with the State Departments of Revenue to staff the FEMA Disaster Recovery Centers.

Inform the Federal Executive Board for information dissemination.

Utilize and timely update the Crisis Communication Plan.

The state departments of revenue and other state agencies may need IRS speakers to address their needs. These requests could range from IRS updates, procedural issues to filing season updates and tax law changes. Most of the requests will be for local purposes such as staff meetings, group meetings and CPEs. On occasion the state may be planning an FTA meeting and may need a speaker from the different OD/FD HQs and/or senior management.

Invitations to speak, participate in seminars or meetings are excellent opportunities to inform the public about the Internal Revenue Service (IRS), its mission, programs and operations. It is necessary that we focus our efforts to ensure we are delivering key messages to stakeholders. We should use the IRS strategic plan and the SB/SE business plan to drive our decisions to provide speakers.

To help achieve the best results for the state’s needs, the Governmental Liaison Request for Speaker Procedures has been established. These procedures cover both the local and national requests. The local GL is responsible for securing the speaker and advising the state. This document also includes procedures for handling requests made by foreign tax officials to visit IRS and receive briefings on tax related topics.

See Exhibit 11.4.1-7. for the Speakers Request Form and See Exhibit 11.4.1-8. for instructions on completing the Speakers Request Form.

1) Request for Speaker in the Local Area
Securing speakers at the local level can be accomplished by using the local SRMLC speakers cadre. If your state does not have a SRML speakers cadre, contact the appropriate local OD/FD management.

2) SB/SE Request for Speakers
SB/SE has established guidelines for processing requests for speakers within their organization. Refer to the SB/SE Communications Resource Center Web page, http://sbse.web.irs.gov/CommunicationsCenter/SpeakersResourceGuide/default.htm .
The Speakers Resource Guide is designed to create effective presentations that are clear, concise and relevant to the audience. This guide includes tips for preparing executive briefings, and presentations for both internal and external audiences with links to online resources and a standardized SB/SE Power Point template. For additional guidance on the SB/SE CLD Speaker Guidelines and the Approval Process, visit http://sbse.web.irs.gov/CL2/sl/policy/speaker_guide.htm#speakerGuidelines .
3) Request for National Speakers. Requests received by the local GL seeking a HQ operating division speaker will be coordinated through the appropriate GL HQ analyst. For example, request received from FTA or from an upper level management official within the state department of revenue. The local GL should complete the GL Speaker’s Request Engagement Form and forward it to headquarters GL.
The Governmental Liaison headquarters analyst will make contact with the OD/FD and secure the appropriate speaker. The HQ analyst should forward the speakers information back to the local GL within 15 business days. If the request cannot be completed within the prescribed 15 days, the HQ analyst will provide a status update every 15 days until the request has been completed.

Detailed information on the International Visitor’s Program may be found in IRM 4.62.1.6 at http://serp.enterprise.irs.gov/archives/irm.dr/prior1.dr/4.dr/4.62.dr/4.62.1.dr/4.62.1.6.htm

The International Visitor’s Program (IVP) provides foreign officials with opportunities for discussion with IRS officials and observation of IRS operations. Depending on the content of the program, the visit may be held at National Office, a field office, or a campus. The Office of Governmental Liaison or the local Governmental Liaison may be asked to support a program either as a speaker or to secure a speaker from a state tax office. Examples of Governmental Liaison briefings are: Partnering with state and federal agencies, FedState tax gap initiatives, or state access to federal tax information.

Requests are received from a variety of sources, most generally:

All applicants must complete the International Visitors Program Request Form ( See Exhibit 11.4.1-9.), which can be retrieved either from the Internet at http://www.irs.gov/businesses/international/article/0,,id=97068,00.html , by fax to the IVP Staff at (202) 435-5131 or via e-mail at TAAS@irs.gov.
1) General Information Briefings

2) Background Country Information

The Employee Suggestion Program (ESP) is a vehicle for recognizing process improvement effort of employees. The program provides employees the opportunity to present a proposal that will increase productivity, save time, and or/or money to better serve the Internal Revenue Service. In return, IRS gives recognition, positive reinforcement and reward to employees who have made a special contribution or effort outside the scope of their normal duties as determined by the evaluator and approving official. Please refer to IRM 11.53.3 .3.4 at http://publish.no.irs.gov/pubsys/irm/indp11.htm for additional guidance.

See Exhibit 11.4.1-11. to view the Employee Suggestion Program Suggester’s Checklist.