The Governmental Liaison (GL) program facilitates the exchange of data and fosters partnerships with federal, state, and local governmental agencies to improve tax administration.

The Chief, Governmental Liaison, formerly named the Office of FedState Relations, began as a limited information exchange program in the 1920s and has become a major liaison program to foster and maintain joint tax administration projects to achieve tax compliance and Service objectives via partnerships with federal, state, and local governmental agencies.

In 1991, the Office of FedState Relations was created in the IRS National Office. From 1994 through 1996, FedState was institutionalized in the field with the creation of FedState regional, district office, and service center program managers.

In July 2000, the program was expanded with field GLs covering the various states reporting to Governmental Liaison and Disclosure (GLD) Area Managers (AMs) and a centralized structure headquartered in Washington, D.C. At the same time, the Congressional Affairs Program (CAP) was added to the duties of the field GLs.

In October 2005, GL became a part of GLD in the Communications, Liaison and Disclosure (CLD) operating unit of the Small Business/Self-Employed (SB/SE) Division. The GL program supports all IRS operating divisions/functional divisions (ODs/FDs) to achieve IRS goals. GL has headquarters staff with field GL support under the GLD AMs.

The Chief, GL supports IRS compliance, enforcement, and service to taxpayers by partnering with federal, state, and local governmental agencies to improve tax administration at all levels of government.

The Chief, GL carries out his/her goals by:

To achieve the mission of the Chief, GL, roles and responsibilities are established for headquarters GL and field GL staff.

GL programs, initiatives, and projects often involve one or more ODs/FDs and may involve multi-agency partnerships (MAP) to maximize interagency cooperation and leverage resources.

GL manages partnering relationships between the IRS and federal, state, and local governmental agencies.

The GL is the primary point of contact for these agencies, whose role is to facilitate partnering activities with the agencies to improve tax administration in support of IRS strategic priorities. The GL will:

The Federal Intergovernmental Partnering Program (FIPP) is a program that provides a systematic and structured approach to expanding existing and establishing new relationships with other federal agencies to develop initiatives that support OD/FD priorities. The program will help ensure that IRS has a centralized process to appropriately coordinate new federal initiatives and provide a Service-wide inventory of current agreements and projects. FIPP partnerships encourage leveraging of IRS resources to identify, gather, and share information and data, particularly where initiatives and relationships have the potential for increased tax compliance and decreased taxpayer burden. To further the mission and objectives of the Service, it is critical that IRS leverages resources with other federal agencies to achieve IRS strategic goals. HQ GL will act as the liaison between the IRS and federal agency headquarters offices. HQ GL will facilitate the development of new relationships between ODs/FDs and other federal agencies, but ownership of new federal initiatives remains with the respective OD/FD. Existing IRS/federal agency relationships are not affected by the FIPP, other than by the inclusion of ongoing initiatives in the FIPP inventory. Field GLs are the primary points of contact with local branch or field offices of other federal agencies.

The GL will work closely with the DM in activities where FTI is provided to state tax agencies. The DM will coordinate, review, approve, documents with respect to the following:

SL manages SB/SE’s Stakeholder Relationship Management (SRM) for practitioner and business stakeholders and maintains the SL SRM web site with information on projects and outreach activities affecting practitioners and small business stakeholders. See Exhibit 11.4.1-3 for a chart that identifies GL and SL stakeholder relationships and possible opportunities to support each other with respect to identified stakeholders.

Many area offices have an SRM Local Council (SRMLC) to deliver SRM in the field. The purpose of the SRMLC is to work issues involving more than two IRS functions and external stakeholders. The GL may participate in an SRMLC composed of members from the ODs/FDs. Cross-functional council meetings provide an opportunity to pool the efforts and resources of the members and their respective stakeholders.

The IRS is authorized by statute, IRC §6103(d), to disclose FTI to state tax officials and state and local law enforcement agencies for tax administration purposes, upon written request. Complete guidelines for making disclosures of FTI to states for tax administration purposes are located in IRM 11.3.32, Disclosure to States for Tax Administration Purposes.

In each of the states with an income tax, there are at least two state tax agencies to which the IRS may disclose FTI. Generally, one or more tax agencies in each state administer such taxes as individual income, corporate franchise, sales, excise, and property tax. A separate tax agency in each state normally administers the unemployment tax.

Each state tax agency and the IRS may enter into GL exchange agreements that provide for the mutual exchange of FTI and state tax information, as described below:

Prior to the receipt of FTI under any new agreement or MOU or of FTI not previously received by the agency, the agency must meet IRS safeguarding requirements, including the preparation of a new or revised Safeguard Procedures Report (SPR).

FTI may be requested on a case-by-case basis using Form 8796, Request for Return/Information. Form 8796 (or a letter containing the required information from Form 8796) is used by state tax agencies to request FTI and may be used by the IRS to request information from state tax/revenue agencies.

Form 8796 must be signed by an officer or employee of the requesting agency who is authorized to request and receive tax information for the agency. Refer to IRM 11.3.32.10.

IRS offices, including field GLs, that receive written requests for FTI from states via Forms 8796 or other documents generally will refer them to the Disclosure Office for processing or assistance.

The Office of Safeguards ensures federal, state, and local governmental agencies properly protect FTI in their possession to IRS standards. Safeguards staff conduct oversight reviews of agencies to verify that safeguard requirements are met. See IRM 11.3.36, Safeguard Review Program and Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies and Entities.

Safeguards determines the frequency of Safeguard and Need and Use Reviews, which are usually conducted every three years, but may be more frequent if circumstances dictate. Safeguards reviews the safeguard procedures of agencies that receive FTI to determine compliance with the safeguard requirements of IRC §6103(p)(4), as well as the agency’s state tax administration need and use of the information in accordance with Policy Statement P-1-35.

One of the GL’s key responsibilities is to explore opportunities to partner with other governmental entities to improve tax administration and reduce burden on taxpayers. Many opportunities are found through joint initiatives with external agencies. Opportunities also exist to partner with federal and local agencies, as well as with Congressional offices.

The GL will assist in facilitating state, local, and local federal agency support for initiatives owned by the ODs/FDs.

GLs will manage CAP for their state(s) and will encourage OD/FD participation in CAP activities, as appropriate.

GLs may identify and facilitate joint initiatives involving IRS ODs/FDs and other partners. However, the day-to-day management of such initiatives is the responsibility of the OD/FD.

GLs will adhere to Section 5.3 of the BA with their state agencies, which states, "In addition to the exchange of tax and other information, the Agency and IRS will, to the extent feasible, extend to each other assistance in other tax administration matters. This may include such activities as taxpayer assistance, stocking tax forms for the public, training of personnel, special statistical studies and compilations of data, development and improvement of tax administration systems and procedures, and such other activities as may improve administration."

Examples of partnership activities authorized by the BA include:

Potential joint initiatives can be identified in a number of ways: on one's own initiative, brainstorming with internal and external stakeholders, or replicating an approved existing initiative.

To identify joint initiative opportunities, the GL must know the program goals and strategic plans and/or priorities of internal and external stakeholders. GLs should have a working knowledge of IRS goals and strategic plans along with the more specific goals and objectives of the ODs/FDs. In addition, GLs should be familiar with the goals and strategic plans of state and local tax and non-tax agencies, federal agencies, Congressional offices, and other potential partners.

Regular meetings and networking with internal and external stakeholders are essential. Joint meetings are a good opportunity to brainstorm new initiatives.

GLs must become familiar with joint initiatives taking place in other states and areas. Successfully implemented initiatives in one state or area may be replicated in others. A nationwide listing of GL initiatives is available on the GLD SharePoint site at the following web address: http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/cl/GLD2/Lists/FedState%20and%20FedFed%20Inventories/AllItems.aspx

Initiatives worked jointly by IRS and other governmental entities are developed and documented using the GL Business Template. The GL Business Template is a tool used to establish a business case for proposed joint initiatives with state, local, and federal agencies. The template is a guide to ensure joint initiatives support IRS business objectives and/or key stakeholder objectives and that key issues are identified and addressed in developing proposed initiatives. In partnership with ODs/FDs, the GL will use the GL Business Template to guide the development of initiatives and document key information that must be addressed in pursuing local and national initiatives.

The GL Business Template is used for all new initiatives with other governmental entities unless an exception applies. Exceptions are:

Preparation of the GL Business Template does not preclude addressing OD/FD requirements for completing the appropriate Compliance Initiative Project (CIP) or other required documentation.

When an OD/FD headquarters initiates an MOU, the OD/FD HQ GL analyst will coordinate with OD/FD headquarters staff, Disclosure, and the Counsel GL Coordinator to ensure all items in the GL MOU template are properly addressed.

The HQ GL analyst will coordinate with the field GLs to solicit support for the initiative from their state and local agency stakeholders.

In accordance with the Office of Chief Counsel Notice CC-2009-017, Coordination of Governmental Liaison Issues, dated June 5, 2009, field GLs will contact Associate SB/SE Area Counsel, SB/SE, for legal advice on routine matters relating to GL programs.

HQ GL analysts will request legal advice using the guidelines in Notice CC-2009-017 if a joint initiative or project has national implications or requires advice from an Associate Chief Counsel or Division Counsel HQ office.

According to Notice CC-2009-017, GL will request legal assistance from Chief Counsel whenever the following legal issues need to be addressed.

Notice CC-2009-017 also indicates GL will refer agreements to memorialize joint initiatives or projects activities to Chief Counsel (including MOUs, Letters of Understanding, contracts, etc.) unless the document is a template previously approved by the appropriate Associate Chief Counsel or Division Counsel HQ office.

GLs will follow Counsel procedures in Notice CC-2009-017, which are available electronically at: http://www.irs.gov/pub/irs-ccdm/cc-2009-017.pdf. Counsel Procedures provide guidelines on when and how to request Counsel advice on GL issues. Following the procedures will ensure GL requests contain all of the information required by Counsel before advice can be rendered. The procedures will also filter out requests that can be resolved locally and do not require requesting Associate Chief Counsel involvement.

To provide appropriate oversight and review of GL initiatives in the developmental stages, GL will ensure Counsel involvement in accordance with guidelines in the GL Business Template. The template includes a section for documenting identified legal issues and Counsel's legal advice on any legal issues identified.

The Associate Area Counsel for SB/SE will serve as the GL principal contact point for legal advice. Generally, there is one local SB/SE attorney assigned for each state. Notice CC-2009-017 includes the complete list of Associate Area Counsel contacts by state.

The local attorney will establish a working relationship with the GLD AM. The GL will notify the local Counsel contact if legal advice is needed on a GL initiative, project or matter.

Novel or significant issues arising in the GL program require coordination within the HQ Office of Chief Counsel.

The Counsel GL Coordinator (CGLC) serves primarily as the liaison between the Office of Chief Counsel and HQ GL. He/she will ensure that policy and legal issues are addressed by the appropriate Counsel field and HQ offices and are brought to the attention of the Chief, GL.

The CGLC will assist in communicating with external stakeholders, coordinating GL training for and by Counsel, coordinating the Counsel response on the legal and policy implications of proposed GL initiatives, and coordinating requests for advice received from HQ GL.

In accordance with Notice CC-2009-017, HQ GL analysts will submit requests to the CGLC for advice on GL matters with national implications, or requiring advice from Associate Chief Counsel or OD/FD Division Counsel, through the Technical Services Section mailbox, "TSS4510@irscounsel.treas.gov," or they may mail requests to 1111 Constitution Ave., NW, Room 5331, Washington, D.C. 20224. Requests may also be faxed to 202-622-4817. All requests will be clearly marked, "GL matter." The telephone number for the Technical Services Section is 202-622-7880.

Intranet and Internet access are essential for the GL as primary sources of information, as follows:

The CLD Calendar of Events contains scheduled events that 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 the IRS to view planned CLD liaison events throughout the country at: http://sbse.web.irs.gov/cl2/sl/Events_Calendar/default.asp.

The "IMRS" link is to the Issue Management Resolution System main page, where one can search for identified issues and input new issues into the system. There are links to informational items, such as the IMRS Tool Kit, IMRS Decision Tree, and IMRS Guide. The IMRS Guide contains comprehensive information on using IMRS link is at the following web address: http://mysbse.web.irs.gov/AboutSBSE/CLD/SL/IssueManagementResolutionSystemIMRS/default.aspx.

GLs may receive inquiries about and requests for statistical data from Congressional offices or from other federal, state, or local governmental agencies. GLs will refer to the procedures in Disclosure IRM 11.3.32.21, to advise requesters to make requests to the Statistics of Income Division (SOI) pursuant to IRC 6108(b).

GLs may provide further guidance and assistance to requesters by referring them to SOI tax statistics web page at: http://www.irs.gov/taxstats.

GLs may refer to SOI IRM 1.13.1.9.2 for additional information about requests for statistical data.

GLs will refer inquiries not resolved above to the appropriate Disclosure Office for assistance.

Technical inquiries are received from a variety of external stakeholders and often 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 may be needed from the appropriate OD/FD. The GL will proceed with each OD, with the assistance of HQ GL analysts, as indicated in IRM 11.4.1.21.1 through 11.4.21.4, below.

Requests for assistance are requests that may require the GL, OD/FD, state, federal or local governmental agency to take an action, compile data, gather information, partner in a project, distribute information, etc.

GLs will direct agencies to submit inquiries related to the Safeguard program and/or requests for assistance related to compliance with IRS safeguard requirements, including safeguard reports, to the Safeguards mailbox, at "SafeguardReports@irs.gov" for direct response by Safeguards. GLs will not attempt to answer questions on behalf of Safeguards.

GL may receive requests for technical and legislative assistance, including requests for IRS testimony or written advice on tax matters, from Congressional or state officials for use in the legislative arena. The Director, LA issued guidance for handling these types of requests in a memorandum, “Providing Technical and Legislative Assistance to State Officials,” dated March 11, 2004. GLs will refer to the LA memorandum for guidance, available at: http://irweb.irs.gov/AboutIRS/bu/cl/la/lacap/default.aspx and should consult with the LA CAP coordinator for further guidance. GL staff will also contact Disclosure and/or refer to Disclosure IRM11.3.35.5(1) for assistance on requests and demands for testimony or for the production of IRS documents.

In a federally declared disaster and emergency situation the GL will support efforts to provide assistance, reduce burden, and provide relief to the impacted taxpayers. See IRM 25.16.1, Disaster Assistance and Emergency Relief, and the Disaster Assistance web site at the following: http://mysbse.web.irs.gov/AboutSBSE/CLD/Disaster+Assistance/default.aspx. The HQ GL Disaster Assistance Coordinator will direct the GL Disaster Response. There are 10 GL Regional Disaster Assistance Coordinators (RDACs) that have the major role in GL Disaster Response. Field GLs will work closely with the RDAC in coordinating the disaster response.

The GL will identify the Members of Congress and state taxing authorities whose states or districts are impacted by a disaster and provide information to them as to the steps being taken to assist disaster victims with their tax affairs.

RDACs will contact FEMA to obtain the locations of the Disaster Recovery Centers and coordinate information with the State Disaster Assistance Coordinator (SDAC) in SL, Field.

The GL will consider partnering with state departments of revenue to staff the FEMA Disaster Recovery Centers and will work closely with SL on that aspect of the disaster response.

The GL will inform the Federal Executive Board to facilitate information dissemination.

The GL will also use and timely update the Crisis Communication Plan.

RDACs and GLs, upon direction from the HQ GL Disaster Coordinator, will staff FEMA Joint Field Operations (JFOs) when assigned. JFOs are generally established for large-scale disasters.

Invitations to speak and participate in seminars or meetings are excellent opportunities to inform the public about the IRS, its mission, programs and operations. We must focus our efforts to ensure we are delivering key messages to stakeholders. The IRS strategic plan and the SB/SE business plan will be used to drive decisions on whether to provide speakers.

State departments of revenue, other state and local agencies, and other federal agencies may want IRS speakers for various reasons. Agency requests could range from IRS procedural issues to filing season updates and tax law changes. Many of the requests will be for local purposes, such as staff meetings, CPEs and other training. On occasion, the agency may be involved in planning an FTA meeting and may need a speaker from an OD/FD HQ offices and/or from IRS senior management or executive staff.

To help achieve the best results for external agency needs, the local GL will follow the procedures below to secure a local speaker upon receiving a request from an external agency: The first step in the process of securing a speaker is to prepare the SL Speaker Request Engagement Form. See Exhibit 11.4.1-6 for the Speakers Request Form, and See Exhibit 11.4.1-7 for the Commissioner Speaker Request Template form.

Detailed information on the International Visitor’s Program (IVP) may be found in IRM 4.62.1.6.

The 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 the IRS headquarters office, a field office, or a campus site. The Chief, GL or the local GL may be asked to either support a program as a speaker or to secure a speaker from a state tax office.

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

All applicants must complete the International Visitors Program Application, which may be obtained at Exhibit 11.4.1-8 and at the following site:
http://www.irs.gov/businesses/international/article/0,,id=97068,00.html
Completed IVP applications will be sent via e-mail to the Manager, IRS International Visitors Program or by fax to (202) 283-8571. Applicants with questions regarding the program should call 202-283-8491, 8588, or 8445.

If the presenter requires additional background/tax system information on the foreign country, the IVP office should be notified. This information is readily available on the Internet.