11.4.1  Governmental Liaison Operations

Manual Transmittal

June 20, 2013

Purpose

(1) This transmits revised IRM 11.4.1, Communications and Liaison, Office of Governmental Liaison, Governmental Liaison Operations.

Material Changes

(1) Editorial changes were made throughout to reflect the organizational realignment to Privacy, Governmental Liaison and Disclosure, to update web site references and links, as well as to renumber sections and exhibits, as necessary.

(2) IRM 11.4.1.1, History of Governmental Liaison, updated to discuss the effects of the organizational realignment under PGLD.

(3) IRM 11.4.1.2, Function of the Chief, GL, retitled to Function of the Associate Director, Governmental Liaison.

(4) IRM 11.4.1.3.1.1(3), Customer Service Strategy, updated to replace reference to the GL Business Template with reference to the GL Initiative Development Guide. Also revised to delete the section on the SB/SE Communications Resource Center.

(5) IRM 11.4.1.3.1.2, Tax Gap Initiatives, updated tax gap estimates.

(6) IRM 11.4.1.3.2, Governmental Liaison Chiefs, rewritten to reflect new management positions and related roles and responsibilities under the PGLD organization.

(7) IRM 11.4.1.3.3(1), Governmental Liaisons, revised to clarify that the GL role is limited to matters not involving tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers.

(8) IRM 11.4.1.3.3(4)(d), Governmental Liaisons, added note regarding memorandum from the National Director for LA indicating GLs are no longer required to submit non-tax account inquiries to the local TAS office for input into TAMIS.

(9) IRM 11.4.1.4 (1), IRS Roles and Responsibilities in Support of Governmental Liaison, revised as a result of organizational realignment.

(10) IRM 11.4.1.5, Partnering with Federal, State and Local Governmental Agencies revised to clarify that the GL role does not relate to tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers.

(11) IRM 11.4.1.7(3), Disclosure of Tax Information to State Tax and Other Agencies, incorporated the content of the note from Chief Counsel regarding signature authority into the general narrative.

(12) IRM 11.4.1.8(3), Processing Requests for Tax Information, revised to indicate that GL staff will generally refer state written requests received directly to the Disclosure Scanning Operation.

(13) IRM 11.4.1.11, Partnership Activities and Examples, updated narrative and deleted discussion of an alternative system for distributing training to state tax agencies and changed the program title of classes available to states to IRS/Georgetown Continuing Legal Education classes.

(14) IRM 11.4.1.12.1, Implementing Joint Initiatives, deleted requirement for GLs to personally maintain copies of initiative files, etc., and removed reference to Joint Abusive Tax Avoidance Transactions (ATAT) MOU.

(15) IRM 11.4.1.13, GL Initiative Development Guide, replaces GL Business Template procedures guidance.

(16) IRM 11.4.1.13.1, renamed to Completing the GLIDe and updated to present related GLIDe instructions only.

(17) IRM 11.4.1.13.2, section renamed to GL MOU Template and rewritten to discuss use of the MOU.

(18) IRM 11.4.1.14, Operating or Functional Division Initiated MOUs, deleted and replaced with new section, titled, Procedures for Routing, Approving, Signing and Terminating Agreements.

(19) New section, IRM 11.4.1.14.1, Pre-Approval Process for Basic Agreements, added.

(20) New section, IRM 11.4.1.14.2, Formal Routing, Approval and Signing of Basic Agreements, added.

(21) New section, IRM 11.4.1.14.3, Officials Authorized to Sign IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies, added.

(22) New section, IRM 11.4.1.14.4, Procedures for Terminating Agreements with Other Governmental Agencies, added.

(23) IRM 11.4.1.15, title revised to Coordination of Governmental Liaison Program Legal Issues with Counsel, and section consolidates guidance from previous IRM 11.4.1.15, Governmental Liaison Program Legal Issues and Counsel; IRM 11.4.1.15.1, Information Sharing; IRM 11.4.1.15.2, Use of Appropriated Funds; IRM 11.4.1.15.3, Inherently Governmental Functions; IRM 11.4.1.16, Governmental Liaison Counsel Procedures, IRM 11.4.1.17, Governmental Liaison Field Counsel Contacts, and IRM 11.4.1.18, Coordination of HQ GL Requests for Legal Advice with Counsel.

(24) IRM 11.4.1.16, Effective Use of Intranet/Internet Resources, rewritten.

(25) IRM 11.4.1.18, Resolving Requests for Information and Assistance, renumbered from 11.4.1.21, outlines minimum research expectations of GLs to resolve requests received from external stakeholders.

(26) IRM 11.4.1.18.1, Wage and Investment, revised to delete reference to the W&I MOU posted on the Legislative Affairs web site.

(27) IRM 11.4.1.18.2(1), Tax Exempt and Government Entities, revised to emphasize that GL staff should not attempt to resolve TE/GE issues because they require in-depth knowledge and experience.

(28) IRM 11.4.1.20, Speaker Request Procedures, rewritten to establish separate GL procedures as a result of the organizational realignment from SB/SE to PGLD.

(29) IRM 11.4.1.21, Visits by Foreign Tax Officials, revised to remove details available through the program telephone number.

(30) Exhibit 11.4.1-1, HQ GL Communiqué Template, deleted and remaining exhibits renumbered.

(31) Exhibit 11.4.1-2, Message Template, deleted and remaining exhibits renumbered.

(32) Exhibit 11.4.1-2, Terminated Agreements Checklist, added.

(33) Exhibit 11.4.1-4, GL Business Template, deleted..

(34) Exhibit 11.4.1-6, SL/GL Speaker Request Engagement Form, deleted.

(35) Exhibit 11.4.1-7, Commissioner Speaker Request Template, deleted and referenced in the text of IRM 11.4.1.20 to the IRS Forms/Pubs/Products Repository.

(36) Exhibit 11.4.1-10, Glossary of Governmental Liaison Terms, updated, renumbered to Exhibit 11.4.1-3 and renamed Glossary of Governmental Liaison Acronyms.

Effect on Other Documents

This material supersedes 11.4.1, Office of Governmental Liaison - Governmental Liaison Operations, dated May 17, 2011. Interim Guidance Memorandum PGLD-11-1211-04, Governmental Liaison Initiative Development Guide, is incorporated within this IRM revision.

Audience

This IRM is intended for employees of the Director, Governmental Liaison and Disclosure.

Effective Date

(06-20-2013)

Related Resources

The Governmental Liaison and Disclosure intranet home page can be found at the following web address: http://discl.web.irs.gov/GLD/GL.asp.

Bernice Fischer
Director, Governmental Liaison and Disclosure

11.4.1.1  (06-20-2013)
History of Governmental Liaison

  1. The Governmental Liaison (GL) program facilitates the exchange of data and fosters partnerships with federal, state, and local governmental agencies to improve tax administration, in accordance with Policy Statement 11-98, FedState Relations. See IRM 1.2.19.1.13, Policy Statement 11-98 (Formerly P-6-14).

  2. Governmental Liaison, formerly named the Office of FedState Relations, began as a limited information exchange program in the 1920s and is now a major IRS 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.

  3. 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.

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

  5. In October 2005, GL became a part of GLD in the Communications, Liaison and Disclosure operating unit of the Small Business/Self-Employed (SB/SE) Division.

  6. In June 2011, GLD became a part of Privacy, Governmental Liaison and Disclosure (PGLD), a new organization under the Deputy Commissioner, Operations and Support. As part of this realignment, the management structure of GL changed, establishing the Associate Director, Governmental Liaison position, a GL HQ/Policy Manager position, as well as field GL East and West Manager positions, retitled as Chief, GL HQ/Policy and Chief, GL East and West, respectively. The headquarters and field management staff report directly to the Associate Director, GL.

11.4.1.2  (06-20-2013)
Function of the Associate Director, Governmental Liaison

  1. The Associate Director, 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.

  2. The Associate Director, GL carries out his/her goals by:

    1. Working jointly with the operating and functional divisions (ODs/FDs) in formulating compliance, enforcement, and customer service initiatives.

    2. Working with Legislative Affairs (LA) and the Taxpayer Advocate Service (TAS) to deliver an effective CAP.

    3. Partnering with federal, state, and local governmental agencies to exchange tax and other information and engage in other joint activities.

11.4.1.3  (06-20-2013)
Governmental Liaison Roles and Responsibilities

  1. The mission of the Associate Director, GL, is to establish roles and responsibilities for GL headquarters and field GL staff.

11.4.1.3.1  (06-20-2013)
Governmental Liaison Headquarters Policy

  1. Assists the ODs/FDs in formulating, developing, testing, and implementing new initiatives.

  2. Provides national oversight and coordination of new initiatives, including the development of Memorandums of Understanding (MOUs), if applicable.

  3. Serves as the point of contact for headquarters OD/FD staff.

  4. Develops policy and provides oversight for the IRS GL program and facilitates the identification and resolution of legal and disclosure issues impacting initiatives.

  5. Serves as liaison between IRS headquarters and federal, state and local governmental agencies (for non-Tax Exempt and Government Entities (TE/GE)-related activities).

  6. Oversees GL training.

  7. Measures overall program effectiveness.

  8. Serves as primary liaison with the Federation of Tax Administrators (FTA) and for the Multistate Tax Commission (MTC).

  9. Coordinates IRS training classes and materials that are offered for state and local governmental agency personnel.

  10. Coordinates with Office of Legislative Affairs (LA) staff to oversee and implement the GL portion of the CAP. Additional information is available at the following web address: http://irweb.irs.gov/AboutIRS/bu/cl/la/lacap/default.aspx.

11.4.1.3.1.1  (06-20-2013)
Customer Service Strategy

  1. The GL HQ/Policy Customer Service Strategy (CSS) ensures effective communications with internal and external stakeholders, accomplished by the following:

    1. Sharing information and facilitating the implementation of programs involving field GL staff, other PGLD components and other ODs/FDs.

    2. Collaborating with GLD components to identify activities and develop strategies to consolidate key messages into a unified voice, as appropriate, for diverse audiences.

    3. Sharing information with Congressional offices and federal, state and local governmental agencies, the FTA, the MTC and other external stakeholders, as appropriate.

  2. CSS Objectives:

    1. Support PGLD Program Letter objectives

    2. Establish a clear strategic direction with direct links to the resources and activities of PGLD and the IRS ODs/FDs

    3. Develop appropriate strategies to identify and resolve emerging issues identified in the field and in the Communications and Stakeholder Outreach Issue Management Resolution System and direct workflow to the appropriate process

    4. Identify partnering opportunities with other ODs/FDs

    5. Encourage suggestions by IRS employees and external stakeholders for increased collaboration between federal, state, and local governmental agencies

    6. Increase Service-wide awareness of GL activities

    7. Deliver key messages to internal and external stakeholders so they clearly understand expectations and desired outcomes

    8. Enhance and increase accessibility to GL products and documents available to internal stakeholders using the IRS Intranet, the GLD web site, GLD SharePoint and the GL Inventory Database, as appropriate

    9. Maintain a working relationship/coordination between GL, LA and TAS.

  3. CSS Components:

    1. GL Initiative Development Guide (GLIDe) process. See IRM 11.4.1.13.

    2. GL HQ/Policy Communiqué Template.

      1) The GL communiqué is accessible by GL employees with proper access permissions on the GLD SharePoint site. The communiqué is used by GL HQ/Policy analysts to solicit external partner involvement in a project through the field GLs, as well as to share information on national GL and OD/FD programs.
      2) The GL Communiqué streamlines communications with the field. It is the vehicle used to provide specific instructions to the field on any requested action or project implementation. The communiqué will include supporting documents, such as, MOUs, templates, fact sheets, talking points.
      3) A communiqué generally will be created whenever information or actions need to be solicited from or communicated to the field by GL HQ/Policy.
      4) The communiqué will be updated by GL HQ/Policy, as necessary, to ensure delivery of accurate messages to the field.

    3. GL Inventory Database.

      1) The GL (FedState) and Federal Intergovernmental Partnering Program inventories and instructions are located on the GLD SharePoint site. These inventories are GL and management tools intended to be a complete source of all GL projects and programs nationwide.

    4. GLD SharePoint.

      1) GLD SharePoint is a centralized repository for agreements, instructions, templates and other necessary reference information for GL staff.
      2) The GLD SharePoint site contains scanned agreements and MOUs and a variety of other useful information and resources.
      3) There is a "Search" box at the top right of every SharePoint site for searching files by keyword of the file name.

    5. GL Web Page – The GL web page contains current information regarding the IRS GL Program and activities at the following web address: http://discl.web.irs.gov/GLD/GL.asp.

11.4.1.3.1.2  (06-20-2013)
Tax Gap Initiatives

  1. Introduction

    1. The tax gap is defined as the amount of tax liability by taxpayers that is not paid on time.

    2. The latest information available is for tax year 2006 and shows the nation's compliance rate is essentially unchanged at about 83 percent from the last review covering tax year 2001.

    3. More information on the tax gap is available at: http://www.irs.gov/newsroom/article/0,,id=158619,00.html.

  2. GL Role - To implement the IRS strategy to reduce the tax gap by taking the following actions:

    1. Facilitating the development of compliance programs to reduce the tax gap by working with internal and external stakeholders.

    2. Changing attitudes about the tax gap through education and outreach with stakeholders.

    3. Identifying new stakeholders and resources that can be leveraged to implement a tax gap strategy.

      1) GL tax gap initiatives are posted in the GL Programs/Initiatives section of the Intranet at the following: http://mysbse.web.irs.gov/AboutSBSE/CLD/GLD/GL/Programs/default.aspx
      2) GLs should implement these initiatives with their internal and external stakeholders.

11.4.1.3.2  (06-20-2013)
Governmental Liaison Chiefs

  1. GL Chiefs (East and West)

    1. Report to the Associate Director, GL

    2. Manage, direct and oversee the work of the field GLs and of the management assistant

    3. Deliver GLD programs through effective use of staff and resources

    4. Refer GL program issues that require technical, procedural or policy support to the Chief, GL HQ/Policy for resolution

    5. Convey key IRS messages to senior state and local officials, either directly or through field GLs

    6. Implement the GL program by:
      1. Administering national policies, guidelines and initiatives
      2. Partnering and networking with OD/FD management officials on local and national initiatives
      3. Partnering and networking with federal, state, and local governmental agency executives responsible for operations in the GLD area
      4. Representing GLD at internal conferences and meetings
      5. Providing area resources to support GL teams and sub-teams working on headquarters or area initiatives and projects
      6. Coordinating input and feedback on national, area, and local initiatives and projects
      7. Retaining ultimate responsibility for coordinating the signing of Agreements on Coordination of Tax Administration, also know as Basic Agreements (BAs) by the IRS Commissioner within established time frames and for ensuring the transmission of a signed original agreement to the agency head
      8. Reviewing new Implementing Agreements (IAs) and MOUs prior to signing by the appropriate IRS official
      9. Ensuring GLs support, to the extent necessary, activities connected with Safeguard Procedures Reports (SPRs) and/or Safeguard Activity Reports (SARs) required of agencies receiving federal tax information (FTI) and elevate to the Office of Safeguards (Safeguards) any SPR/SAR matters requiring policy or procedural guidance

      Note:

      GL HQ/Policy does not issue policy or procedural guidance on safeguard report requirements since that is under the jurisdiction of Safeguards.


      10. Approving the participation of GLs in safeguard reviews and, in coordination with Safeguards, serving as a key contact with agencies on substantial safeguard issues that require high-level involvement to assist Safeguards in resolving deficiencies or data loss/protection issues
      11. Providing oversight of training requests from governmental agencies
      12. Representing IRS and conveying key messages to high-level, senior governmental officials at meetings, conferences, forums and other venues
      13. Preparing briefings for the Associate Director, GL

  2. Chief, GL Headquarters/Policy

    1. Reports to the Associate Director, GL

    2. Manage, direct, and oversee the work of the headquarters analyst staff

    3. Deliver GLD programs through effective use of staff and resources

    4. Convey key IRS messages to senior state and local officials, either directly or through field GLs

    5. Implement the GL program by:
      1. Developing, communicating and clarifying national policies, guidelines and initiatives
      2. Partnering and networking with OD/FD management officials at the headquarters level
      3. Partnering and networking, as necessary, with officials of other federal agencies and organizations, such as the FTA and the MTC
      4. Representing GLD at internal conferences and meetings
      5. Allocating headquarters resources to establish and manage national teams and sub-teams for headquarters initiatives and projects
      6. Reviewing headquarters level MOUs and other agreements, as necessary, prior to signing by the appropriate IRS official

11.4.1.3.3  (06-20-2013)
Governmental Liaisons

  1. GLs are the primary point of contact for managing IRS relationships with the following:

    1. Federal, state, and local governmental agencies in their assigned state(s) and/or Insular Territories for matters not related to tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers. The Tax Exempt & Government Entities division has jurisdiction over governmental agencies where these issues are concerned.

    2. Congressional offices, as assigned, and Insular Territories on IRS policy issues

  2. GLs implement the GL program in their assigned states. To achieve goals of national, area, and local tax compliance or service projects, they perform key activities including, but not limited to, the following:

    1. Manage the GL Data Exchange Program (GLDEP) locally.

    2. Implement national or area projects and initiatives.

    3. Collaborate with the Disclosure Manager (DM) and agency points of contact to draft language for BAs.

    4. Invite Safeguards to initial meetings with agencies to explain the safeguard procedures outlined in Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies.

    5. Assist in developing MOU language and provide assistance in identifying proper officials to sign agreements, in accordance with procedures.

    6. Coordinate the signing of the BAs, IAs, and MOUs by the head of the tax/revenue agency.

    7. Create the BA, IA, or MOU draft, as necessary, according to approved IRM templates and coordinate with the DM and ODs/FDs, as appropriate.

    8. Consult with GL HQ/Policy and the OD/FD to determine if MOUs should be incorporated into revised IAs.

    9. Distribute signed original agreements and copies of such agreements to external agencies and IRS officials, as appropriate.

    10. Ensure scanning and posting of GL agreements on the GLD SharePoint site and updating of the GL Inventory.

    11. Initiate annual reviews of IAs and MOUs in collaboration with the DM and the OD/FD.

    12. Ensure new initiatives and projects are added as revisions or addenda to IAs and/or are covered by MOUs, as needed.

    13. Assist ODs/FDs with meetings, outreach efforts and initiatives involving federal, state and local governmental agencies.

    14. Consult with Disclosure when planning or implementing GL initiatives, especially those that involve the exchange of FTI, Personally Identifiable Information, or other sensitive but unclassified information.

    15. Refer to and/or consult with Disclosure on all requests for FTI received from other governmental agencies or for other information not specifically determined to be available to the public.

    16. Conduct appropriate research to resolve issues and inquiries independently and consult with Disclosure, GL HQ/ Policy, Data Services (DS), Safeguards, other PGLD functions and other IRS ODs/FDs, as necessary.

    17. Assist state tax/revenue agencies in meeting their IRS safeguard reporting requirements by referring questions concerning proper completion of outstanding SPRs and SARs to Safeguards as they arise.

    18. Arrange and facilitate meetings with federal, state, and local governmental agency personnel at the request of Safeguards to ensure timely and accurate resolution of serious deficiencies noted in Safeguard Review Reports.

    19. Communicate with federal, state and local governmental agencies about IRS OD/FD strategic objectives and communicate external agency initiatives and objectives to key internal stakeholders.

    20. Represent the IRS at meetings with federal, state and local governmental agencies, as appropriate.

    21. Prepare briefings for the GL Chief and provide input and feedback from stakeholders regarding existing and potential IRS initiatives and projects.

    22. Provide information to stakeholders about IRS training available to state and local governmental agency personnel.

    23. Identify the members of Congress whose constituents are affected by disasters and provide information to them about actions taken to assist disaster victims with their tax affairs.

  3. The GL is the primary IRS spokesperson with the state and district offices of members of Congress. This responsibility is part of the CAP. The GL will resolve Congressional Correspondence that does not involve casework or individual taxpayer information. The Local Taxpayer Advocate (LTA) is the primary CAP contact with the Congressional office for casework and taxpayer-specific issues.

  4. The GL's CAP duties include, but are not limited to the following:

    1. Communicating at least monthly with local Congressional offices.

    2. Disseminating information and key messages from LA to Congressional offices.

    3. Responding to Congressional staff and constituent questions about IRS policy and procedures.

    4. Working with the LTA to ensure appropriate issues are assigned and controlled on the Taxpayer Advocate Management Information System (TAMIS) by TAS.

      Note:

      In accordance with the July 28, 2010, memorandum from the National Director for LA, GLs are no longer required to submit non-tax account inquiries to their local TAS office for input into TAMIS.

    5. Representing the IRS at meetings with Congressional staff.

    6. Working with the LTA to ensure a coordinated approach to all CAP activities, including hosting Congressional Liaison meetings.

  5. The CAP web site contains several products, listed below, that are useful to the GL. These products, listed below, can be found at the following link: http://irweb.irs.gov/AboutIRS/bu/cl/la/lacap/default.aspx.

    1. An Overview of the Internal Revenue Service (Pub. 4323) - This brochure may be used to provide a quick orientation to the IRS for new Congressional delegations or staff members. Copies should be ordered from Publishing Services, as this is a specialty print document.

    2. Catalogue of Congressional Update Newsletters, which contains newsletters for Congressional delegations that are issued on a monthly basis. Current and back issues are stored at this site.

    3. Products that can help GLs with Congressional Correspondence include the following:
      1) Catalogue of Issue Letters - letters for certain issues that have been approved and may be used as a template
      2) Catalogue of CAP Communiqués - communiqués issued by LA for required action or information
      3) GL Pre-Visit Check Sheet - useful for planning visits to Congressional offices
      4) Links to Research Resources - lists many items that may be helpful

    4. Another helpful link is Writing to Congress, which is a LA Congressional Correspondence page, accessible at: : , http://irweb.irs.gov/AboutIRS/bu/cl/la/lawr/default.aspx.

11.4.1.4  (06-20-2013)
IRS Roles and Responsibilities in Support of Governmental Liaison

  1. GL programs, initiatives, and projects often involve one or more ODs/FDs to maximize cooperation and leverage resources.

  2. PGLD staff provide technical assistance and/or partner with GL, as follows:

    1. Disclosure staff provide technical assistance on existing and potential agreements involving the disclosure of FTI to accomplish IRS and/or federal, state and local governmental agency objectives.

    2. Data Services staff manage the critical GLDEP, coordinating the routine disclosure of a vast amount of FTI to qualified federal, state, and local governmental agencies.

    3. Safeguards staff work through existing GL relationships to ensure federal, state, and local governmental agencies meet their statutory requirements to protect FTI in their possession.

    4. Other PGLD organizations (Privacy and Information Protection and Online Fraud Detection) provide technical expertise to GL and ongoing support, as needed, at outreach events where IRS information may be shared with federal, state, and local governmental agency stakeholders.

  3. LA staff provide information and key IRS messages written for Congressional audiences. GLs are the field presence for IRS communication with local Congressional staff. LA also provides assistance with responses to local "hot topics," such as workload realignment that might affect IRS operations. LA coordinates with GL HQ/Policy staff to oversee and implement the field portion of the CAP through the GLs.

  4. TAS, via LTAs, partners with GL in implementing the CAP. In addition to working Congressional inquiries involving taxpayer account issues, the LTA partners with GL to conduct Congressional Liaison Meetings, Congressional Caseworker Briefings, and other outreach to Congressional staff.

  5. OD/FD staff at all levels provide information, commit resources and provide technical expertise necessary to create and implement initiatives and projects involving GL partners to achieve tax compliance, accomplish Service goals, and enhance federal tax administration. They also provide the technical and procedural tax expertise needed by the field GL staff to respond to Congressional inquiries. Memorandums of Understanding with SB/SE and W&I provide a framework for any assistance GLs need.

11.4.1.5  (06-20-2013)
Partnering with Federal, State and Local Governmental Agencies

  1. GL generally manages partnering relationships between the IRS and state, local and federal governmental agencies through the GL/FedState Program, the Municipal Agency Partnering Program (MAPP) and the Federal Intergovernmental Partnering Program (FIPP).

  2. The GL is the primary point of contact for partnering with these agencies for matters not related to tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers. The Tax Exempt & Government Entities division has jurisdiction over governmental agencies where these issues are concerned . The GL will:

    1. Facilitate and develop relationships, as necessary, with federal, state and local governmental agency liaisons.

    2. Coordinate meetings between IRS and federal, state, and local governmental agency staff.

    3. Facilitate projects and initiatives between federal, state, and local governmental agencies and IRS ODs/FDs.

    4. Arrange joint training sessions.

    5. Manage the GLDEP locally.

    6. Act as liaison between the IRS and federal, state, and local governmental agencies for other tax administration matters by referring technical inquiries received to the appropriate OD/FD.

  3. The FIPP provides a systematic and structured approach to expanding existing relationships 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. GL HQ/Policy will act as the liaison between the IRS and federal agency headquarters offices. GL HQ/Policy 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.

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

    1. BAs, IAs, and MOUs facilitated by the GL

    2. GLDEP enrollment agreements

    3. Tax data element selection forms

    4. Exchanges of FTI

    5. Need and use determinations and justifications by state revenue and workforce agencies for access to FTI under IRC 6103(d)

11.4.1.5.1  (06-20-2013)
Partnering Examples for Improving Tax Administration

  1. There are numerous opportunities for the Service to partner with federal, state, and local governmental agencies to improve federal and state tax administration. Following are four examples that involve the sharing of federal or state tax information.

    1. Modernized e-File (MeF) Program - Most states have agreements with the IRS for joint electronic filing of tax returns. Federal and state returns are transmitted by an electronic return originator to an IRS campus. Under the MeF program, the IRS separates the returns and sends the state return to the state tax agency for processing.

    2. State Income Tax Levy Program and Treasury Offset Program (SITLP) - Under SITLP the IRS levies on state tax refunds when the taxpayer owes federal income tax. Under TOP, a state certifies tax debts through the Financial Management Service, federal tax refunds are levied upon, and the proceeds are sent to the participating state agency.

    3. State Reverse File Match Initiative (SRFMI) - Under SRFMI, states match the IRS Individual and Business Master File extracts received through the GLDEP and supply up to four extracts annually back to the IRS on individual income tax, corporate income tax, sales tax, and withholding data.

    4. The Questionable Employment Tax Practices (QETP) - The QETP MOU allows the IRS and State Workforce Agencies to share audit results and conduct side-by-side employment tax audits.

11.4.1.6  (06-20-2013)
Stakeholder Relationship Management Overview

  1. Stakeholder Liaison (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 11.4.1-1 for a chart that identifies GL and SL stakeholder relationships and possible opportunities to support each other with respect to GL's external agency stakeholders.

  2. Many area offices have an SRM Local Council (SRMLC) to deliver the program 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.

    1. Council meetings are a communication forum for marketing GL and other PGLD programs/roles and to improve the GL’s awareness of other functional activities, priorities, and projects. Meetings provide an opportunity to solicit and provide input for projects.

    2. Council meetings are an opportunity to encourage ODs/FDs to partner with states or other agencies and vice versa. GL support for OD/FD projects promotes relationship building. Leveraging resources is a major benefit of mutual support.

11.4.1.6.1  (06-20-2013)
Federal, State and Local Governmental Agency Relationship Management

  1. The GL and the DM (sometimes in conjunction with the TE/GE Division's Federal, State, and Local Governments unit staff) will facilitate periodic meetings between the IRS and federal, state and local governmental agencies. Topics may include the status of ongoing initiatives, new initiatives, the safeguards program, training and others.

  2. The GL will facilitate ad hoc meetings between the IRS and federal, state, and local governmental agencies on Service-wide issues (such as abusive tax schemes, tax gap) or on functional issues.

  3. The GL has a general understanding of the state and local tax structure in their assigned state(s) and can provide information about state and local taxes to the ODs/FDs. The GL will share information about new IRS policies, procedures and programs with federal, state, and local governmental agency staff.

  4. GLs will refer inquiries that involve external agency tax filing requirements and other tax and compliance issues related to federal, state and local governmental agencies as employers or taxpayers (versus partnering, outreach, training and other non-tax related issues) to the TE/GE Federal, State and Local Governments office, which has jurisdiction over governmental agencies where these issues are concerned.

11.4.1.6.2  (06-20-2013)
Stakeholder Relationship Management Local Council

  1. The GL’s role in the SRMLC is to:

    1. Share information about external partners that may impact the ODs/FDs.

    2. Identify and evaluate OD/FD projects and initiatives that may affect GL stakeholders.

    3. Identify opportunities for joint initiatives or partnering and suggest projects for SRMLC members to consider.

    4. Support SRMLC projects and obtain the support of GL stakeholders.

    5. Request support from the SRMLC members for GL projects.

    6. Market the GL program on an ongoing basis to other SRMLC members.

    7. Enhance relationships critical to the success of GL objectives.

  2. GLs will identify projects, initiatives, and concerns discussed in the SRMLC in which GL stakeholders may have an interest or be able to provide support. GLs will invite GL stakeholder participation, when possible, to improve the implementation of any SRMLC or OD/FD project or initiative.

  3. GLs will use information gained from SRMLC meetings in outreach activities directed to federal, state, and local governmental agencies and Congressional stakeholders.

  4. The SRMLC may prove valuable in coordinating cross-functional activities.

11.4.1.7  (06-20-2013)
Disclosure of Tax Information to State Tax and Other Agencies

  1. The IRS is authorized by statute, IRC 6103(d), to disclose FTI to states (as defined by IRC 6103(b)(5), 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.

  2. 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.

  3. 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:

    1. The Agreement on Coordination of Tax Administration is commonly referred to as the "Basic Agreement." . Basic Agreements will be signed by either the Commissioner of Internal Revenue or Director, PGLD and by the head of the state tax agency. The provisions of the BA encompass required procedures and safeguards for exchanging tax information. See IRM 11.3.32.5, Basic Agreements, for more specifics regarding BAs. See IRM Exhibit 11.3.32–1, Agreement on Coordination of Tax Administration, for the standard language for BAs.

    2. Implementing Agreements are developed by the GL, in coordination with the DM, in accordance with the provisions of the BA. The IA supplements the BA by providing for continuous or routine exchanges of information, such as examination reports. New IAs must be signed by the head of the state tax agency and by the appropriate OD/FD Commissioner or other official properly delegated the authority to execute such agreements. In addition, individuals who sign IAs on behalf of an IRS function must also have appropriate disclosure authority and responsibility for any FTI provided under the agreement. Implementing Agreements may be amended when there are changes to responsible parties, new exchanges added, new or revised procedures, tolerance changes and so on.

    3. The Associate Director, GL may sign revised or updated IAs that do not involve the use of additional resources or change the number of ODs/FDs providing resources. When an IA involves several amendments or significant changes, the GL will consult with his/her chief to consider whether a new IA should be initiated.

    4. Memorandums of Understanding may be used in lieu of revising/amending IAs or for new projects/initiatives of limited duration that may warrant a pilot/test before a decision is made on full implementation. MOUs may also be preferable where the initiative involves voluminous procedures or provides for disclosures or activities under an authority other than IRC 6103(d). The GL MOU Template, available on the GLD SharePoint site t will be used for any MOUs being developed. See IRM 11.4.1.13.2 for more specifics regarding the GL MOU Template. Examples of programs warranting separate MOUs include the Transcript Delivery System (TDS), which allows approved state users to request and receive certain IRS transcript products directly on-line, as well as the Modernized Internet Employer Identification Number/One Stop application, which allows any state or local agency to participate, but does not provide for the disclosure of FTI.

    5. GL HQ/Policy analysts will assist in determining the proper IRS official(s) to sign/execute IAs, MOUs or other agreements based on available guidance.

    6. For additional information about IAs, see IRM 11.3.32.6, Implementing Agreements. See IRM Exhibit 11.3.32-3, Implementing Agreement, for standard IA language.

      Exception:

      Exchanges made using the IRS Secure Data Transfer (SDT) program may require an SDT Participation Statement in addition to an MOU or other agreement.

  4. 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 an SPR Certification, available on the GLD SharePoint site. .

    1. If the approved MOU or agreement involves the disclosure of FTI, the agency must meet IRS safeguard requirements prior to the receipt of the FTI under the MOU.

    2. The GL will transmit the SPR Certification document to the agency along with the MOU.

    3. If initial MOU meetings are held, the SPR Certification document will be discussed with the agency.

    4. The agency will complete the SPR Certification document to certify:
      1) That the head of the agency understands the receipt of FTI under the MOU is subject to IRS safeguarding requirements;
      2) That if the agency does not have a current, approved SPR, the head of agency understands the agency will not receive FTI pursuant to the MOU until there is an approved SPR;
      3) That if the agency has a previously approved SPR that does not include procedures to safeguard the FTI to be exchanged pursuant to the MOU, the head of agency understands the agency will not receive FTI pursuant to the MOU until the agency has an approved addendum to the existing SPR; or
      4) That the agency has a current, approved SPR that includes procedures to safeguard the FTI authorized to be exchanged pursuant to the MOU.

    5. The signed SPR Certification document must be received from the agency along with the signed MOU.

    6. The GL will forward the signed SPR Certification to Safeguards in accordance with the instructions.

    7. The GL and/or GL HQ/Policy analyst will coordinate with the business owner to ensure the agency does not receive FTI pursuant to the MOU unless/until the agency has a current, approved SPR that includes procedures to safeguard the FTI to be exchanged pursuant to the MOU.

    8. Refer to IRM 11.3.36, Safeguard Review Program for more information about safeguarding requirements.

11.4.1.8  (06-20-2013)
Processing Requests for Tax Information

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

  2. Form 8796-A 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, Authorized Disclosures.

  3. GL staff who receive written requests for FTI from states via Forms 8796-A or other documents will refer them to Disclosure Scanning Operations for processing or assistance.

  4. GLs may assist DMs in updating the list of state personnel authorized to make written requests for FTI.

11.4.1.9  (06-20-2013)
Safeguard Review Program

  1. 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.

  2. 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 11-90 (formerly 1-35), Agreements to exchange tax information with states entered into when in interests of good tax administration. See IRM 1.2.19.1.5, Policy Statement 11-90 (Formerly P-1-35).

    1. As the primary relationship manager with state tax agencies, the GL may participate in Safeguard Reviews, as requested by Safeguards and approved by the GL Chief.

    2. When serious deficiencies are identified during the on-site Safeguard Review, the GL will manage the relationship with the agency but will not act as an advocate for the agency. The GL will brief the GL Chief about any serious deficiencies.

    3. The assigned Safeguards Disclosure Enforcement Specialist will schedule all reviews and provide all official notifications to state agency officials. The DES will also give the GL assigned to the state agency advance notice of a planned review. Upon request from the DES, the GL may be asked for a current assessment of the relationship with the agency. Specifically, the DES may inquire about any open or pending data exchange issues and any sensitive issues or agency concerns that may need to be addressed during the on-site review.

    4. During such calls, the GL will provide any other information concerning the relationship with the agency that may have a bearing on the review.

    5. During the on-site review, the GL may:
      1. Serve as a resource person to clarify issues related to the GLDEP and MOUs.
      2. Review GLDEP specifications books with state agency staff and highlight any changes.
      3. Provide other assistance as necessary to assist Safeguards.

    6. After the on-site review, the GL may follow-up, as necessary, to assist the agency in complying with safeguard requirements if deficiencies were noted.

11.4.1.10  (03-01-2007)
Coordination of Projects and Joint Initiatives

  1. 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.

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

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

    Example:

    An OD/FD representative may be invited to make a presentation at a meeting for Congressional staff. GLs will also share responsibility for CAP program initiatives with the LTA with program guidance from LA.

  4. 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.

11.4.1.11  (06-20-2013)
Partnership Activities and Examples

  1. 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."

  2. Examples of partnership activities authorized by the BA include:

    1. Taxpayer Assistance
      1. Joint Walk-in assistance. The IRS may offer space in a Taxpayer Assistance Center to state staff, especially during filing season, for state return preparation and assistance. IRS staff may also work at a state facility.
      2. IRS and state staff can work together at commercial sites, such as stores, to prepare returns during filing season.
      3. In some states, IRS offices and state tax agency offices are co-located. They share adjoining space, either in a commercial building or in a federal or state office where the tenant agency pays rent.
      4. In many states, the IRS and the state tax agency jointly train Voluntary Income Tax Assistance and Tax Counseling for the Elderly volunteers. This training allows the volunteers to prepare both federal and state returns at volunteer sites.

    2. Stocking Tax Forms
      1. Taxpayer Assistance Centers. In many states, the IRS and the state tax agency provide each other commonly used forms for distribution at local offices.
      2. Kiosks. In some states, the IRS and the state provide tax information at kiosks or in commercial locations at governmental offices. Services available at kiosks include printing current and prior year state and federal forms and providing answers to frequently asked questions.

    3. Training Personnel
      1. GL HQ/Policy will coordinate with IRS training staff and state tax agencies to enroll state employees in IRS training classes, such as Revenue Agent Basic Training. State employee enrollment is limited to those classes where there is space available. There is generally no cost to the state for its employee's attendance in a locally held class.
      2. GL created a training database with electronic file copies of the training classes requested most frequently by state tax agencies. These class files may be shared with state tax agencies. The agencies may print copies to train their employees. The following classes/materials are currently available:
      •LLC (Limited Liability Corporations)
      • Criminal Fraud for Revenue Officers
      • Bankruptcy Abuse Prevention & Consumer Protection Act of 2005
      • Flow Through Entities
      • Revenue Agent Basic Corporations
      • Revenue Agent 1040
      • Basic Employment Tax
      • FUTA (Federal Unemployment Tax Act)
      • Estate and Gift Fiduciary Training
      • LB&I Units for Partnerships, Consolidations, Liquidations, and Real Estate and Basic Valuation
      • Audit Guide for Suspected POS-Zapper Cases
      • Frontline Leadership Readiness Program
      3. Each GL area has representatives who access the training materials database to assist with filling requests from the states.
      4. Continuing Professional Education (CPE). ODs/FDs may invite state tax agency staff to attend their CPEs, especially if there are topics relevant to state tax administration. The GL will coordinate the state’s attendance at IRS CPEs. When the state has training that is of interest to IRS employees, the state may invite the IRS to participate.
      5. IRS/Georgetown University Continuing Legal Education classes. Chief Counsel invites state tax agency employees to attend many of its courses. The course schedules and class descriptions for IRS/Georgetown University Continuing Legal Education classes may be viewed through the following web address: http://ccintranet.prod.irscounsel.treas.gov/OrgStrat/Offices/TRAININGANDCOMMUNICATIONS/Pages/default.aspx. State employees enroll through the Georgetown University web site.
      State staff may take the course examination and earn credits for professional certifications. State employees must coordinate Continuing Legal Education credits with their professional society.
      In some instances, textbooks may be required for these courses. When textbooks are required for a particular course, the state agency must purchase the required textbooks.

11.4.1.12  (03-01-2007)
Identifying Joint Initiatives

  1. 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.

  2. 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.

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

  4. 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.

11.4.1.12.1  (06-20-2013)
Implementing Joint Initiatives

  1. The role of the GL is to identify, initiate and facilitate GL partnering opportunities. Implementation and day-to-day management of an initiative is the responsibility of the IRS OD/FD program owner. Examples of joint initiatives initiated and/or facilitated by GL but owned and managed by an OD/FD include:

    1. QETP MOU

    2. Lien Centralization Initiative

    3. Practitioner seminars taught by IRS and state tax agency employees

    4. Modernized e-File

  2. In his/her role as facilitator of an OD/FD managed initiative, the GL will ensure the initiative is worked jointly with IRS partners. Among other things the GL will:

    1. Identify contacts at the state or other governmental entity.

    2. Identify and include all relevant stakeholders (such as, Disclosure, the Office of Safeguards, Chief Counsel).

    3. Arrange and, where appropriate, attend or conduct meetings between the OD/FD and other governmental agencies.

    4. Monitor action plans and activities.

    5. Bring together the parties responsible for drafting any required MOUs, including, Disclosure, the Chief Counsel GL Coordinator, the appropriate OD/FD and the external stakeholder(s) involved. The GL will provide input and assistance to the process of drafting the MOU, as necessary.

    6. Recommend an initiative for replication nationwide, when warranted.

11.4.1.13  (06-20-2013)
GL Initiative Development Guide (GLIDe)

  1. Initiatives worked jointly by IRS and other governmental entities will be developed and documented using the GLIDe. The GLIDe is a tool used to establish a business case for proposed joint initiatives with federal, state and local agencies to ensure joint initiatives support IRS business objectives and/or key stakeholder objectives and that key issues are considered in developing proposed initiatives. In partnership with the ODs/FDs, GL staff will use the GLIDe to facilitate the development of initiatives with external agencies. The GLIDe will document what type of agreement, MOU, written request, ad hoc referral, etc., will be used to initiate and continue the exchange or activity. The GLIDe may also be used to document necessary information about other GL activities that support internal and external customers.

  2. GL will prepare a GLIDe when proposing local or national initiatives to an OD/FD or the expansion of successful initiatives. GL will also prepare a GLIDe if OD/FD HQ functions request GL assistance to facilitate national projects or initiatives in support of their program priorities and requirements.

  3. The GLIDe will serve as the historical record of an initiative’s development.

  4. In partnership with the ODs/FDs, GL will use the GLIDe to facilitate the development of initiatives, documenting key information and requiring GLD and OD/FD approval involving:

    1. New data exchanges/initiatives

    2. New uses of data currently exchanged

    3. Joint compliance activities

    4. New data matching initiatives

    5. Compliance Initiative Projects (CIPs) or Privacy Impact Statements (See IRM 4.17.1, Compliance Initiative Projects, for CIP procedures and IRM 11.3.14.12, Controlling Information From Third Parties, for Privacy Impact Statement requirements)

  5. The GLIDe will be used for all new initiatives with other governmental entities unless one of the following exceptions apply:

    1. Routine activities requiring only local approval, such as joint forms availability at mutual sites, joint filing season publicity, joint committees, conferences, workshops, training, and similar activities

    2. Replicating a previously approved initiative without substantial changes

    3. Exchanges of or access to information already covered by Implementing Agreement or MOU provisions

  6. Preparation of the GLIDe does not preclude addressing OD/FD requirements for completing the appropriate CIP or other OD/FD required documentation.

  7. Prior to facilitating the development of an initiative, the GL will research and consult with the appropriate GL HQ/Policy analyst, when necessary, to determine if a similar initiative was pursued previously with the OD/FD. If an identical or similar initiative was previously pursued, the GL will obtain a copy of the GLIDe or other documentation developed for the initiative, if available, to determine the status and outcome of the earlier initiative.

11.4.1.13.1  (06-20-2013)
Completing the GLIDe

  1. The following information will be addressed in the GLIDe, which is available in template form on the GL SharePoint sitre:

    1. Initiative or project title.

    2. IRS business owner or requester. Generally the OD/FD requesting or providing information and/or resources.

    3. GL HQ/Policy Analyst or Field GL contact.

    4. Background and objectives of the initiative. Explain why the initiative was selected for development, situations to be addressed, improvements to be made, etc.

    5. Strategic Plan/Priority Supported. Include for the OD/FD and for GLD.

    6. External Agency Partner(s). Identify the specific federal, state or local agency or the type of agency, as appropriate.

    7. Description of the process and data needs. Explain how the initiative will work, including the impact on internal and external customers.

    8. Measures to be used to evaluate success of the initiative. Obtain from the OD/FD the specific criteria, data or criteria will be used to measure the success of the initiative, e.g., returns filed, dollars assessed, etc.

    9. Resource/funding requirements. Identify the types of costs and amounts, if known, to implement the initiative.

    10. Coordination with other documents/requirements. Advise the OD/FD contact that CIP, Privacy Impact Assessment, and Privacy Impact Statement requirements need to be considered. Also determine, in coordination with the function, Disclosure, etc., whether the initiative will be implemented or information will be obtained using a written request, Implementing Agreement change or other agreement or documentation.

    11. Legal issues, disclosure authority, information technology issues, and other privacy or security considerations. At a minimum, request Disclosure involvement, up-front, as well as Counsel, IT and Privacy Compliance.

    12. Benefits versus challenges, if any. Explain the tangible and intangible benefits to the IRS and to the external agency partner involved.

    13. Testing or piloting recommendations, if any.

  2. GL staff will request input from the appropriate OD/FD and/or external partner when developing or attempting to market a new initiative.

  3. If an OD/FD expresses interest in initiating an activity involving an external agency, GL will ask the function to provide information needed to complete the GLIDe. If an external partner requests GL assistance to initiate an activity, the GL will complete the GLIDe with information from the external agency.

  4. After completing the GLIDe, GL will request the signature on the GLIDe of the Associate Director, GL and of the appropriate OD/FD official (Territory Manager or above).

  5. If the OD/FD official will not sign the GLIDe, the GL will consult with the GL Chief to determine the extent of further GL involvement with the development of the initiative. The GL Chief or Associate Director, GL may contact local or headquarters OD/FD management officials to determine the need for continuing GL assistance.

11.4.1.13.2  (06-20-2013)
GL MOU Template

  1. The GL MOU Template, available on the GLD SharePoint site, will be used for any MOUs initiated by the Service. The template contains standardized language sections (disclosure, safeguards, record keeping requirements, transmittal procedures, privacy, evaluation of data exchange, evaluation of agreement), which should be included in each MOU.

  2. An MOU is not required for all initiatives. However, any FTI provided to a state tax agency must be specifically addressed in the applicable IA, must be covered in an MOU or by an ad hoc (specific) written request for the information. GL will coordinate with Disclosure and the business owner to determine whether an MOU or another option will be used to establish and implement an initiative. .

  3. An MOU may be appropriate for short-term or long-term projects, for initiatives with an indefinite life, for disclosures of FTI to a state or local tax agency under a provision of the tax code other than IRC 6103(d), or for activities not involving a disclosure of FTI or other protected information. An MOU may supplement an IA when the instructions and procedures of the activity are such that they would unduly lengthen or complicate the IA. An MOU may also be used as interim documentation of the authority and provisions of the activity when an initiative is being piloted or while the IA is being amended or renegotiated to include an ongoing activity or exchange of FTI.

  4. An MOU will be signed/executed by the head of the state tax agency or other appropriate representative of a non-tax agency authorized to act for the agency involved. The authority to sign MOUs and other agreements by IRS officials will be based on Service-wide and/or OD/FD delegated authority. GL HQ/Policy analysts will assist, as necessary, in determining the proper IRS officials to sign MOUs and agreements on behalf of the IRS. See IRM 11.4.1.14.3, Officials Authorized to Sign IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies.

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

11.4.1.14  (06-20-2013)
Procedures for Routing, Approving, Signing and Terminating Agreements

  1. The Agreement on Coordination of Tax Administration commonly referred to as the Basic Agreement, will be drafted in accordance with the procedures in Disclosure IRM 11.3.32.5, Disclosure to States for Tax Administration Purposes. After the agreement is drafted, it will undergo a pre-approval review to ensure all aspects of the agreement are perfected prior to presenting the document for the official signatures of the appropriate IRS and state officials.

  2. Historically, BAs were signed by the IRS Commissioner and by the head of the state tax agency. However, Chief Counsel opined in GLS-112255/GLS-HQ-386-11, Authority to Execute an IRC 6103(d) Basic Agreement Fed/State Agreement (dated June 8, 2011), that in accordance with Delegation Order 1-23 (formerly D.O. 193), the SB/SE Commissioner had functional authority over the FedState program and responsibility for protecting confidential information by external parties. Further, D.O. 1-23 authorizes division commissioners to perform work the IRS Commissioner is authorized to perform if it relates to, arises out of or concerns activities administered by their offices.

  3. The FedState, or Governmental Liaison program is now under the jurisdiction of the Director, PGLD. Therefore, the Director, PGLD has functional authority to execute BAs on behalf of the IRS.

11.4.1.14.1  (06-20-2013)
Pre-Approval Process for Basic Agreements (BAs)

  1. The pre-approval process for BAs ensures all procedural, technical, legal and other issues are resolved prior to formal routing to obtain the signatures of IRS and state tax agency officials. There is no specific period for the completion of the pre-approval process. However, GLs will ensure actions are taken as expeditiously as possible to minimize delays.

  2. The GL will prepare the pre-approval package to include the following documents required for all new BAs, at a minimum:

    1. Draft BA

    2. Copies of applicable state statutes, an agency organization chart, and other relevant documentation collected in developing the draft BA

    3. Form 13839-A, Note to Reviewer, that will:
      i.Provide the justification for entering into the agreement with the state tax agency.
      ii.Include the approved “Need and Use” statement/justification
      iii.Address, where warranted, IRC 6103(p)(8) considerations outlined in Disclosure IRM 11.3.32.14, Privacy Act General Provisions.
      iv.Document coordination with Disclosure, Safeguards and Chief Counsel.

    4. A statement indicating the agency is aware of requirements for safeguarding FTI and has the template for the Safeguard Procedures Report

  3. To initiate the pre-approval process, the GL will prepare Form 14074, Action Routing Sheet, and route the BA Pre-Review package to the following:

    1. DM with jurisdiction over the state tax agency

    2. Local Counsel (in accordance with Office of Chief Counsel Notice CC-2009-017)

    3. Deputy Associate Director Disclosure (East/West/HQ)

    4. GL Chief (East/West)

    5. HQ Disclosure BA Coordinator

  4. All routing, reviews and changes made to the pre-approval package will be completed electronically, to the extent possible.

  5. Once the pre-approval process is completed, the HQ Disclosure BA Coordinator will return the pre-approved package to the GL to initiate formal routing, approval and signing of the BA.

11.4.1.14.2  (06-20-2013)
Formal Routing, Approval, and Signing of Basic Agreements

  1. Governmental Liaison staff will follow the Director, GLD's yearly guidance memorandum for routing, approval and obtaining signatures, dated August 30, 2012, entitled Memorandum, Correspondence, Action Routing Sheet, and Note to Reviewer Procedures. This document is available to GL staff on the GL SharePoint site.

  2. Upon receipt of the pre-approved BA package from HQ Disclosure, the GL will obtain the signature of the head of the state tax agency on two copies of the BA. The head of the state tax agency is generally the official (other than the governor or mayor) responsible under state law for the functions of the particular tax agency or department.

  3. After obtaining the signature of the head of the state tax agency on both copies of the BA, the GL will prepare the formal routing and approval package for the signature of the Director, PGLD, on the BA.

  4. The BA signed by the head of the state tax agency will be routed expeditiously to ensure it will be submitted within 30 days for the signature of the Director, PGLD. Form 14074, Action Routing Sheet, will be prepared in accordance with the Director, GLD's yearly guidance memorandum referenced above.

  5. Following the signature of the Director, PGLD, the HQ Disclosure BA coordinator will retain one signed original of the BA and will return the second signed document to the GL Chief for transmission to the state.

  6. The GL will upload the signed BA document to the GLD SharePoint site prior to sending it to the state.

  7. The BA will be effective upon execution of the signature of both parties and will continue in effect indefinitely, unless terminated, in writing, by either party. A change of incumbent in the office of either party to the agreement will have no effect on the agreement.

  8. From time to time, it may be necessary to amend specific sections of a BA by means of an addendum. Any addendum to a BA will be processed in the same manner as the original agreement was processed.

11.4.1.14.3  (06-20-2013)
Officials Authorized to Sign IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies

  1. As discussed in IRM 11.3.32.6, Implementing Agreements, and IRM 11.3.32.8, Memorandums of Understanding, IAs and MOUs may be developed to supplement Basic Agreements by providing detailed procedures and working arrangements for items to be exchanged on a continuing basis and for recurring activities, whether or not they involve disclosures of FTI.

    1. Policy analysts will assist, as necessary, in identifying the proper IRS official(s) authorized to sign IAs, MOUs and similar agreements. Although GL will provide assistance to OD/FD in determining the proper signing official, the overall responsibility rests with the appropriate OD/FD.

    2. Agreements between the IRS and other Federal, State and local governmental agencies will, at a minimum, be routed for clearance in accordance with the Director, GLD's yearly guidance memorandum, entitled Memorandum, Correspondence, Action Routing Sheet, and Note to Reviewer Procedures, available on SharePoint in the GLD Key Documents folder.

    3. After clearance within GLD, GL agreements for programs and initiatives owned by other ODs/FDs will be routed in accordance with OD/FD procedures for the signature of the appropriate OD/FD officials.

  2. The authority to sign MOUs and other agreements on behalf of the IRS will be based on service-wide Delegation Order (D.O.) No. 1-23, formerly D.O.193, by OD/FD functional statements, as well as by any official OD/FD delegations of authority. D.O. 1-23 (paragraphs 4 and 5) limits the authority to sign MOUs and agreements to the respective Division Commissioner or Chief (and may not be redelegated), for matters under their jurisdiction, unless the authority is further delegated through a functional statement or other source of authority.

    Example:

    The Chief, Ethics & General Government Law Branch (General Legal Services), opined in a memorandum dated April 27, 2009 (GLS-114092-09/HQ-0345-09), “Delegations to Sign FedState MOUs/Agreements,” that the language of the functional statement of TE/GE’s Tax Exempt Bonds organization is “sufficiently broad to delegate the authority to sign FedFed (now FIPP) agreements to the Director, Tax Exempt Bonds.” In the absence of any other delegation of authority, all other TE/GE agreements will be signed by the TE/GE Commissioner or above.

    Note:

    In the absence of identified language in a W&I functional statement, which authorizes personnel below the W&I Commissioner to sign MOUs and agreements. Per the guidance in service-wide D.O. 1-23, W&I issued specific guidance that the W&I Commissioner will sign all W&I agreements with external agencies.

  3. IAs, MOUs and other agreements that allow exchanges of tax information may involve the resources of one or more ODs/FDs. Generally, new IAs, MOUs and similar agreements will be signed by the head of the partner agency and by the appropriate OD/FD Commissioner(s), Chief(s), or other officials delegated the authority based on the following:

    1. For IAs, MOUs and similar documents that involve the use of resources of one or two ODs/FDs, and where there are no Information Technology (IT) resources involved, the respective OD/FD Commissioner(s)/Chief(s) will sign the document, unless officially redelegated.

      Example:

      If the agreement only provides for disclosures by SB/SE to a state tax agency or to a state workforce agency, the SB/SE Commissioner will normally sign the agreement. However, SB/SE Order No. 1.24 redelegates the authority to sign SB/SE agreements, as discussed in paragraph 4 a., below.

    2. For IAs, MOUs and similar agreements that involve the use of resources of three or more IRS ODs/FDs, including Criminal Investigation, but excluding IT, the Deputy Commissioner for Services and Enforcement will be the signing official.

    3. For all IAs, MOUs and similar agreements that involve the expenditure of IT resources, in addition to the resources of one or more ODs/FDs, the Deputy Commissioner for Operations Support will be the signing official, along with the Deputy Commissioner for Services and Enforcement.

      Example:

      The signature of the Deputy Commissioner for Operations Support and that of the Deputy Commissioner for Services and Enforcement will be required if the agreement requires IT to address computer connectivity, programming or other computer issues necessary to facilitate the transmission of FTI on behalf of an OD/FD to a partner agency.

    4. Action Routing Sheets for IAs, MOUs and similar documents that will be signed by the Deputy Commissioner for Operations Support will be prepared in accordance with the Director, GLD's yearly guidance memorandum, available on SharePoint in the GLD Key Documents folder.

  4. Operating and functional divisions issued delegations of authority based on D.O. 1-23 (formerly D.O. 193) paragraphs 7, 8 and 9, which concern taking actions previously delegated to District Directors, Regional Commissioners and others, by Treasury Regulations, Treasury Decisions, or Revenue Procedures, for matters under their jurisdiction. Paragraph 9 of D.O. 1-23 authorizes redelegation of that authority for matters under the jurisdiction of OD/FD commissioners/chiefs and cases under their responsibility. Examples include the following:

    1. SB/SE Order No. 1.24 (dated April 1, 2003) redelegates the authority "To sign Intradivisional and External MOUs including those with states, federal agencies and other stakeholders in agreements that involve no additional resources and are consistent with the SB/SE Strategic Plan" to operating unit executives (direct reports). According to the delegation, the authority may not be redelegated beyond that level.

    2. Large Business and International (LB&I) (formerly LMSB) Delegation Order No. 026-193 (dated March 21, 2001) delegates the authority previously delegated to District Directors, Assistant Commissioners, and so on, for matters under their jurisdiction and authority, to “All LMSB Directors and Deputy Directors.” This authority may be further delegated to officers and others under their jurisdiction.

  5. IAs, MOUs and similar documents may be amended when there are changes to responsible parties, new exchanges added, new or revised procedures, tolerance changes and others.

    1. Amended IAs and MOUs will follow the same signature guidelines and requirements as new agreements.

    2. When an IA involves several amendments or significant changes, the GL will discuss with the DM and with the GL Chief whether a new IA will be initiated.

  6. The signature package for each IA, MOU, or similar agreement, will contain a Note to Reviewer, which addresses the following:

    1. A description of the type of information to be disclosed, if any

    2. The responsible business unit(s) involved, and

    3. If applicable, certification by the Associate Director, GL, as follows, that there is no IT involvement: “I have reviewed the IA, MOU, or other agreement and have determined that no IT resources are required.”

11.4.1.14.4  (06-20-2013)
Procedures for Terminating Agreements with Other Governmental Agencies

  1. When a GL is informed by an agency or by IRS offices such as Disclosure, Safeguards and Data Services, that an agency no longer wishes to receive FTI under existing agreements or is not receiving FTI under existing agreements, the GL will:

    1. Confirm the statement (if received from a party other than the agency liaison).

    2. Review the termination clause from each agreement to be terminated to ensure the proper procedure will be followed.

    3. Advise the agency to notify the IRS, in writing, of the requested termination in accordance with the agreements. The letter should:
      i. Be addressed to the GL or GL HQ/Policy Analyst in the case of other federal agencies.
      ii. Include a list of the agreements the agency wishes to terminate, including the BA, the IA, MOUs, Letters of Understanding, and any other agreements that may be in place.
      iii.Address only the specific agreement that the agency wants to terminate if the agency only wishes to discontinue participation in a specific program.

    4. Advise the agency that termination of the BA is not required to terminate other agreements. However, if the agency requests termination of the BA, the notification letter should specifically include the BA.

    5. Advise the agency that if the BA is terminated, it may take some time to obtain a new agreement if the agency decides to receive FTI later.

  2. The GL will inform the agency that the termination will not preclude other cooperative activities, such as taxpayer assistance, outreach, training, and other activities that improve tax administration between the IRS and the agency.

  3. If the agency does not send a written notification of/request for termination within 30 days of the IRS request, as outlined above, the GL will send a letter to the agency (certified return receipt requested) notifying the agency that termination of the agreements will occur in accordance with the agency’s verbal request.

  4. If GL is advised that a function wishes to terminate an agreement, GL will coordinate with the function in drafting a termination letter.

  5. Officials at the same position, or higher, will sign the termination letter as those who signed the original agreement.

  6. The GL will advise the following offices upon receiving written notification of termination (or upon issuing a termination letter):

    1. Safeguards via SafeguardReports@irs.gov

    2. DM

    3. Data Services GLDEP Enrollment Coordinator if the agency is enrolled to receive GLDEP extracts

  7. The GL will review the IA and all other agreements to determine the functional areas that may be sending information to the state agency and will complete the Terminated Agreements Checklist to identify programs/initiatives to be terminated. (See Exhibit 11.4.1-2).

  8. After completing the checklist, the GL will contact the GL HQ/Policy analyst responsible for terminating information exchanges. The GL HQ/Policy analyst will coordinate with other GL HQ/Policy analysts to advise impacted functional areas of the termination and to discontinue disclosures of additional information.

  9. The GL will advise the agency to destroy all FTI on hand using procedures in Publication 1075, Tax Information Guidelines for Federal, State and Local Agencies, and to certify, in writing, that it has destroyed all information on hand. If the agency can/will not destroy the information immediately, the agency will provide the reason and projected date of destruction. The GL will request that the agency provide the certification of destruction in writing.

  10. The GL will submit a request to the Data Services administrator to remove terminated agreements from the FedState Inventory.

  11. The GL will submit a request to the area SharePoint administrator to update the document file name in the SharePoint document library to add “terminated” and the date terminated at the end of the file name.

  12. The GL will input all actions taken in Governmental Liaison and Data Services module (GLDS) in the Automated Freedom of Information Act System (AFOIA) system.

  13. The GL will review state and local document files annually, in accordance with records control procedures, and will delete any terminated agreements three years after the termination date.

11.4.1.15  (06-20-2013)
Coordination of Governmental Liaison Program Legal Issues with Counsel

  1. Governmental Liaison will follow the procedures in Office of Chief Counsel Notice CC-2009-017, Coordination of Governmental Liaison Issues, dated June 5, 2009, which are available electronically at: http://discl.web.irs.gov/GLD/GL/docs/CC-2009-017.pdf. Chief Counsel procedures provide guidelines on when and how to request advice on GL issues.

  2. The Notice instructs field GLs to contact Associate SB/SE Area Counsel for legal advice on routine matters relating to GL programs and includes a listing of local contacts. The listing of local Associate SB/SE Area Counsel contacts included with the Notice is outdated. The current list of Associate Area Counsel contacts by state is available through the "Government Liaison" link at: http://ccintranet.prod.irscounsel.treas.gov/OrgStrat/Offices/sbse/Pages/ContactLists.aspx.

  3. To provide appropriate oversight and review of GL initiatives in the developmental stages, GL will ensure Chief Counsel involvement in accordance with guidelines in the GLIDe, discussed in IRM 11.4.1.13. The GLIDe includes a section for documenting identified legal issues and Chief Counsel's legal advice.

  4. GL will refer agreements to Chief Counsel for review and clearance (including MOUs, Letters of Understanding, contracts, and so on) unless the document is a template previously approved by the appropriate Associate Chief Counsel or Division Counsel HQ office.

11.4.1.16  (06-20-2013)
Effective Use of Intranet/Internet Resources

  1. The vast resources available through the Internet provide a wealth of information that is not only available to the public, but that can be useful in resolving a variety of GL questions and issues.

  2. The IRWeb is essential to the GL as a primary source of information. It efficiently directs employees to content and services available on the IRS Intranet which they need to perform their duties. Through the IRWeb, GL staff should visit:

    1. The PGLD Intranet site, which contains program information and links to key information at: http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx and

    2. The GL Intranet site, which contains GL program information, and links to news items and other key information and procedures at: http://discl.web.irs.gov/GLD/GL.asp

  3. The Issue Management Resolution System (IMRS) enables GLs to search for identified issues and input new issues into the system. Through IMRS, GLs may be able to resolve appropriate issues for their congressional, federal, state and local government stakeholders. 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. Various IMRS resources are available at: http://sbse.web.irs.gov/cl2/sl/IMRS/index_login.asp.

  4. GL SharePoint Main Page, accessible to GL employees only, is a major resource of a variety of important information about GL programs, GL HQ/Policy analyst assignments and GLD communiques, and it provides other links to key information..

11.4.1.16.1  (06-20-2013)
Environmental Scanning

  1. Environmental Scanning is the acquisition and use of information about events, trends, and relationships in an organization’s external environment. Environmental scanning includes both reviewing information and researching information. Environmental scanning enables GL staff to stay informed on the program priorities, interests, and needs of external stakeholders.

  2. Environmental scanning is not limited to external stakeholders. GL staff will use available sources, including Intranet sites, regularly to stay abreast of the latest procedures and developments within PGLD and other internal organizations. Excellent internal sources of information and messages to internal and external audiences are available at various sites, including:

    1. Communications website at the following: http://irweb.irs.gov/AboutIRS/bu/cl/npl/SRMCC/Communications/default.aspx

    2. Headline News at the following: http://irweb.irs.gov/AboutIRS/Nwsctr/Headlines/default.aspx

    3. Outreach Initiatives at the following: http://sbse.web.irs.gov/cl2/sl/outreach_initiatives/default.asp

    4. SB/SE Web Connection at the following: http://mysbse.web.irs.gov/supportingsbse/outcomact/comm/news/WebConnection/default.aspx

    5. IRS In the News, which is linked from the News Center in the middle of the IRWeb Home Page under News from the Tax Press and General Press at the following: http://irweb.irs.gov/AboutIRS/Nwsctr/ExtIRSNews/ITN/default.aspx

  3. Most governmental agencies and other organizations have websites, such as the following:

    1. Federation of Tax Administrators: http//www.taxadmin.org/

    2. Multi-State Tax Commission: http://www.mtc.gov/

    3. Official web page of the U.S. Senate: http://www.senate.gov/

    4. Official web page of the U.S. House of Representatives: http://www.house.gov/

  4. The weekly FTA newsletter distributed electronically contains useful information about matters of interest to the states. The FTA list-serve also contains valuable IRS information.

    Note:

    The newsletter may be forwarded to other IRS personnel if there is a business need, but the newsletter may not be sent to stakeholders outside of the IRS.

  5. Electronic newsletters or list-serves for local newspapers, state agencies, and Congressional offices are excellent no-cost alternatives to keeping current with the needs and interests of external customers.

11.4.1.16.2  (03-01-2007)
Increasing Governmental Liaison Program Visibility

  1. It is important that the GL program remains visible and shows the value added to the organization, while reinforcing employee roles and responsibilities through regular postings through OD/FD articles on the IRWeb, at: http://irweb.irs.gov/.

11.4.1.17  (06-20-2013)
Statistical Data Requests

  1. 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, Special Statistical Studies, Compilations, and Other Services, to advise requesters to make requests to the Statistics of Income Division (SOI) pursuant to IRC 6108(b).

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

  3. GLs may refer to SOI IRM 1.13.1.9.2, Requests for Statistical Services, for additional information about requests for statistical data.

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

11.4.1.18  (06-20-2013)
Resolving Requests for Information and Assistance

  1. GL staff may receive requests for information and assistance from external stakeholders on a variety of topics, including questions about tax law provisions, IRS administrative procedures, IRS policies, and others. Such requests will require that the GL either respond independently or request the assistance of the IRS ODs/FDs.

  2. Upon receiving information and assistance requests from external agencies, GLs staff will conduct initial research using the many research tools available, including, but not limited to the variety of electronic resources described in IRM 11.4.1.16.

  3. If GL staff is unable to resolve inquiries using the available research tools, such as for technical or complex issues, they may need to request the assistance of the appropriate OD/FD. The GL will contact local OD/FD staff to try to resolve the issue or question.

  4. In the event the GL staff are unable to resolve information and assistance requests locally, they will request the assistance of GL HQ/Policy analysts, as discussed in IRM 11.4.1.18.1 through IRM 11.4.1.18.4, below.

  5. 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.

  6. 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. GLs will refer to the CAP IRM 11.5.2, Congressional Affairs Program, and should consult with the LA CAP coordinator for further guidance. GL staff will also contact Disclosure and/or refer to Disclosure IRM 11.3.35.5, Requests Requiring Headquarters Authorization, for assistance on requests and demands for testimony or for the production of IRS documents.

11.4.1.18.1  (06-20-2013)
Wage and Investment

  1. GL Responsibilities:

    1. Coordinate, as appropriate, local requests for assistance with local Wage and Investment Division (W&I) staff.

    2. Conduct appropriate research using available resources and respond to or secure information requested and respond to the requester.

    3. Forward unresolved requests to the GL HQ/Policy analyst assigned to W&I. The GL will provide his/her research results to the GL HQ/Policy analyst to expedite resolving the request for assistance. .

  2. W&I Responsibilities:

    1. Provide subject matter expertise on W&I technical issues and programs to field GLs and GL HQ/Policy.

    2. Provide a written response to GLs or to GL HQ/Policy, upon request.

  3. GL HQ/Policy Responsibilities:

    1. Review requests from the W&I HQ office requesting the assistance of local GLs to ensure all appropriate information be included to assist GLs in responding to requests.

    2. Review requests for assistance from field GLs for appropriate information and respond, if possible.

    3. Forward unresolved requests from field GLs to the W&I HQ contact for assistance.

    4. Monitor and follow-up on requests submitted to W&I HQ for response or resolution and communicate responses to field GLs.

11.4.1.18.2  (06-20-2013)
Tax Exempt and Government Entities (TEGE)

  1. GL staff should not attempt to resolve TE/GE issues, as they are unique and require in-depth knowledge and experience to address/resolve. GL Responsibilities:

    1. Obtain general information and assistance to respond to state, federal, or local governmental agency inquiries relating to TE/GE forms, applications, publications, exempt organizations, government entities, employer-sponsored pension plans, political organizations, tax exempt municipal bonds, and so on, through the TE/GE Customer Account Service (CAS) toll-free telephone number (1-877-829-5500).

    2. Respond to requesters' information obtained from the CAS.

    3. Forward unresolved requests for assistance to the GL HQ/Policy analyst for coordination with HQ TE/GE.

  2. TE/GE Responsibilities:

    1. Provide support through the TE/GE toll free number to address issues related to the tax exempt community, employee pension plans, Indian tribal governments, tax exempt bonds and the employment taxes of governments as employers.

    2. Document technical, non-account related questions as electronic referrals for call-back by TE/GE CAS revenue agents.

    3. Provide call-back responses on specific form and operational questions related to employee pension plans and exempt organizations.

    4. Provide HQ support and assistance when questions or technical matters cannot be resolved through the CAS.

    5. Administer the Pension Protection Act and the IRC 6104(c) MOU to provide tax information to state attorneys general and departments of revenue, as applicable.

  3. GL HQ/Policy Responsibilities:

    1. Coordinate field GL support for HQ TE/GE initiatives and requests involving other federal, state, or local governmental agencies.

    2. Ensure all necessary information is provided to assist the GLs in supporting TE/GE requests.

    3. Act as the first point of contact for field GLs when assistance is needed to resolve inquiries from federal, state, or local governmental agencies on non-employment tax matters.

    4. Review requests from GLs that require the assistance of TE/GE HQ to ensure adequate information is available to facilitate HQ TE/GE responses to requests.

11.4.1.18.3  (06-20-2013)
Small Business/Self-Employed (SB/SE)

  1. GL Responsibilities:

    1. Coordinate the need for technical guidance with the appropriate SB/SE contact from each function (such as, Collection, Examination, Excise).

    2. Provide formal written responses, as necessary.

    3. Monitor formal written requests submitted to SB/SE to ensure that a timely response is provided to the state, federal or local governmental agency.

    4. Ensure that proper formats are used when formal responses are required.

    5. Sign formal written responses by SB/SE to any state, federal, or local governmental agency.

    6. Elevate issues to the GL Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials or if local relationships with agencies do not exist.

    7. Refer unresolved requests and technical inquiries with national implications to the assigned GL HQ/Policy analyst for assistance.

    8. Refer to the SB/SE and LA MOU posted on the LA web site for GL CAP responsibilities, at: http://irweb.irs.gov/AboutIRS/bu/cl/la/lacap/default.aspx.

  2. SB/SE Responsibilities:

    1. SB/SE will assign a liaison from each function in each local office where a GL is located (Collection, Examination, Specialty Programs and others).

    2. SB/SE liaisons will provide timely technical guidance to enable GL to respond to state, federal and local governmental agency and congressional inquiries and will determine local points of contact.

    3. SB/SE will prepare final responses for GL signatures when formal written responses are required.

    4. SB/SE area management will resolve local issues with the GL Chief.

11.4.1.18.4  (03-01-2007)
Large Business and International (LB&I)

  1. GL Responsibilities:

    1. Coordinate appropriate responses to technical inquiries after first reviewing the information on:http://www.irs.gov/Businesses/Corporations.

    2. Send requests to the GL HQ/Policy analyst responsible for LB&I (formerly Large and Mid-Size Business (LMSB)) if additional support or assistance is needed or if a formal written response is needed but is not available from the web site.

  2. LB&I Responsibilities:

    1. If formal written technical response is needed, LB&I will coordinate with the GL HQ/Policy analyst to provide a response to local GL requests.

  3. GL HQ/Policy Responsibilities:

    1. Contact the LB&I to obtain written technical information in those instances where the GL cannot obtain the necessary information from the web site.

    2. Provide responses to the local GLs.

    3. Assist GLs, as necessary. If a formal written technical response is needed, LB&I will coordinate with the GL HQ/Policy analyst to provide a response to the local GL request.

11.4.1.19  (06-20-2013)
Disaster and Emergency Situations

  1. 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 GL HQ/Policy 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.

  2. 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.

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

  4. The GL will assist SL, as necessary, in coordinating with state departments of revenue to staff the FEMA Disaster Recovery Centers.

  5. The GL will assist, as necessary, with information dissemination.

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

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

11.4.1.20  (06-20-2013)
Speaker Request Procedures

  1. Speaking at meetings, conferences and other forums and participating in seminars or meetings provide excellent opportunities for IRS representatives to share information with external governmental agency partners. The IRS strategic plan and OD/FD business plans and priorities will drive decisions on whether to provide speakers to external agency requesters, in accordance with IRS Policy Statement 11-93, regarding speaking, writing engagements and contacts with outside groups. See IRM 1.2.19.1.8, Policy Statement 11-93 (Formerly P-1-181).

  2. State departments of revenue, other state and local agencies and other federal agencies may request 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. For example, a state revenue agency may be involved in planning an FTA meeting or conference and may want an OD/FD subject matter expert or other speaker from IRS senior management or executive staff.

  3. To help achieve the best results for external agency needs, the local GL will follow the procedures below to secure a speaker upon receiving a request from an external agency:

    1. The GL will complete the Speaker Request Engagement Form, available on the GLD SharePoint site, and obtain the approval of the appropriate GL Chief.

    2. After approval by the GL Chief, the GL will attempt to obtain a speaker through the Stakeholder Relationship Management Local Council speakers cadre.

    3. The GL will submit the speaker request form to the GL Chief for approval.

    4. Generally, if the state/area does not have an SRMLC speakers cadre, the GL will contact local OD/FD management (Territory Manager (TM) or Area Manager (AM)) to attempt to secure a speaker for the agency.

    5. For requests for SB/SE Speakers other than the SB/SE Commissioner, the GL will submit the approved speaker request form to the SB/SE Speaker Request Coordinator (SRC) via email to kim.lawson@irs.gov. Approved speaker requests for the SB/SE Commissioner will be directed to the GL HQ/Policy SRC for further processing. The GL HQ/Policy SRC will direct such requests to the appropriate SB/SE speaker request liaison.

    6. For LB&I speaker requests, GL staff will access the LB&I Speaker Request Form available through the following link: http://lmsb.irs.gov/hq/cl/new_communications/presentations/othertools.asp. He/she will complete the form and, once approved, submit it to the GL HQ/Policy SRC for further processing and coordination with LB&I.

    7. The GL will follow-up, as necessary, until he/she receives the speaker’s name or is advised that a speaker will not be provided and the reason, if available.

    8. The GL will provide the name of the speaker to the requesting agency.

    9. If the GL is unable to secure a speaker locally from other ODs/FDs, and a speaker is still needed, he/she will forward the approved Speaker Request Engagement Form via email to the GL HQ/Policy SRC for assistance.

    10. The GL HQ/Policy SRC will review approved speaker requests and will further process them using established OD/FD procedures, resources and contacts.

    11. If the SRC is unable to secure a speaker from HQ level OD/FD contacts, he/she will advise the GL and provide the reason why, if available, the OD/FD denied the request.

  4. Requests Received in GL HQ/Policy

    1. GL HQ/Policy staff who receive speaker requests for headquarters level speakers, excluding the IRS Commissioner and Deputy Commissioners, will prepare the Speaker Request Engagement Form, obtain the approval of the GL HQ/Policy Chief and forward the request via email to the GL HQ/Policy SRC for processing.

    2. If the GL HQ/Policy SRC is unable to secure the requested speaker, he/she will ascertain the reason for non-approval, if available, and advise the referring analyst accordingly.

  5. Speaker requests for the IRS Commissioner and Deputy Commissioners.

    1. GL field and HQ staff will immediately forward speaker request forms for the IRS Commissioner and Deputy Commissioners via email to the GL HQ/Policy SRC after approval by the GL East or West Chief or by the GL HQ/Policy Chief.

    2. The GL HQ/Policy SRC will review approved requests and will obtain the further approval of the Associate Director, GL before taking further action to process the requests.

    3. After obtaining the approval of the Associate Director, GL, the HQ GL/Policy SRC will process the requests as follows:
      i. IRS Commissioner. Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Form 14148-C, Commissioner of Internal Revenue Speaking Request Form, available on the GLD SharePoint site and through the IRS Forms/Pubs/Products Repository, at: http://publish.no.irs.gov/catlg.html, to request the attendance of the Commissioner of Internal Revenue for events and speaking engagements. The GL HQ/Policy SRC will review and forward the request to the IRS Commissioner's office SRC for assistance.
      ii. Deputy Commissioner for Services and Enforcement. Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Form D-1 DCS&E, Speaking Request Form for Deputy Commissioner for Services and Enforcement, available on the GLD SharePoint site and at: http://wsep.ds.irsnet.gov/sites/co/candl/CLDocs/Commissioner/Form%20-%20DCSE%20Speaking%20Request_508.pdf, to request the attendance of the Deputy Commissioner for Services and Enforcement for events and speaking engagements. The GL HQ/Policy SRC will review and forward the request to the DCS&E SRC for assistance.
      iii. Deputy Commissioner for Operations Support. Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Deputy Commissioner for Operations Support Speaking Request Form, available on the GLD SharePoint site, to request the attendance of the Deputy Commissioner for Operations and Support for events and speaking engagements. The GL HQ/Policy SRC will review and forward the request to the DCOS SRC for assistance.

11.4.1.21  (06-20-2013)
Visits by Foreign Tax Officials

  1. The International Visitors' 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 the IRS headquarters office, a field office, or a campus site. The Associate Director, 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.

  2. Requests should be received from the foreign government official, but may also come from the following:

    1. IRS Tax Attaché

    2. Foreign Government Embassies in Washington, DC

    3. Department of State

    4. The World Bank

  3. All applicants must complete the IVP Application. The IVP application and detailed information about the IVP is available at:
    http://www.irs.gov/Businesses/International-Businesses/Internal-Revenue-Service-International-Visitors'-Program-(IVP)
    Completed IVP applications will be sent via email to the Manager, IRS International Visitors Program or by fax to (202) 283-8571.

  4. Applicants with questions regarding the program should call 202-283-8395 or 8445.

Exhibit 11.4.1-1 
GL/SL Stakeholders Chart

SL Stakeholders GL Stakeholders SL-GL Joint Potential
Practitioner associations (APA, Tax Forums, TPI)   • GL may assist with getting state agency input as needed for forums, etc. SL may get a better response from the associations if associations can get one-stop information, including from federal, state, and local governmental agencies.
Small Business Associations/ Organizations (includes industries)   • SL works with SBA/SCORE and related agencies to provide outreach and information to practitioners, although SBA, as a governmental agency, is a GL stakeholder.
• GL may work with SL and SBA on a "Government Fair" one-stop outreach with practitioners, agencies and Congressional staff to reach mutual taxpayer customers.
Individual practitioners    
Universities    
Banking institutions and credit unions    
  Congressional offices/ delegations • SL can provide information or briefings for Congressional-IRS seminars.
• GL can share SL products and messages with Congressional staff.
  All Federal agencies (SBA/Score, FEMA, SSA, Department of Homeland Security) •Communications and Stakeholder Outreach is the primary IRS contact for disaster assistance. GL contacts FEMA to coordinate between IRS and FEMA. SL ultimately provides the field support role with FEMA and taxpayers. GL assists, when needed, and keeps Congressional staff informed of IRS relief efforts.
• SL has an ongoing relationship with SBA to leverage resources for outreach to practitioner and small business organizations.
• SL writes the IRS portion of the SSA Reporter. GLs receive this document so they will be aware of issues that might affect their state stakeholder and partner organizations.

Note:

GL is the local contact for any federal, state, or local agency, to initiate any project or outreach that involves IRS and the agency.

  State agencies (State Department of Revenue, State Workforce Agencies and State Agencies)  
  Local Government  
  Federation of Tax Administrators  
CSO, OD/FDs    

Exhibit 11.4.1-2 
Terminated Agreements Checklist

Terminated Agreements Checklist
Agreement Type/Title: __________________________________________
Federal, State or Local Agency Name: _____________________________
Data Exchanges/Activities to be Discontinued Check (✓)
Abusive Transactions  
Ad Hoc/Miscellaneous Requests  
Appeals Reports  
Audit Reports-Exempt Organization  
Audit Reports-Employment  
Audit Reports-EOAD (Forms 1040, 1120, 1120S, 1065)  
Audit Reports-Estate Tax  
Audit Reports-Excise (Form 720 and Form 2290)  
Audit Reports-Fiduciary  
Bank Secrecy Act/Money Services Businesses  
Bankruptcy Information  
CI-Discontinued Investigations  
CI-Open non-grand jury cases  
CI-Rejected Criminal Referrals  
Collection Agreements  
Criminal Fraud Referrals  
Delinquent Corporate Returns  
Delinquent Individual Returns  
Employer Wage Data Match (EWDM)  
Employment Commission Data Exchange (ECDE)  
Employment Tax Leads  
Estate Tax Closing Letters  
Excise Summary Terminal Activity Reporting System (ExSTARS)  
Excise Tax On-Line Exchange (ExTOLE)  
Exempt Organization information under 6104c  
Exempt Organization Revocations  
Flow Through Entities (yK1)  
Form 2290 Alternate Proof of Payment  
Frivolous Filer  
Fuel Penalties  
Fuel Sampling/ Results Sharing  
Fuel Tax-List of F637 Applicants  
Governmental Liaison Data Exchange Program (GLDEP)  
Joint Operations Center (JOC) for National Fuel Compliance  
ModIEIN/One Stop  
Modernized e-File (MeF)  
Municipal Tax Levy Program (MTLP)  
Potentially Dangerous Taxpayer List  
Prisoner information-federal and state  
Questionable Employment Tax Practices (QETP)  
Questionable Refund Schemes  
Reportable Transactions Sharing with States  
SS-8 Determination Letters  
State Business Licensing (non-consent)  
State Income Tax Levy Program  
(SITLP) Tax Court Decisions  
Transcript Delivery System  
Vehicle Identification Number (VIN)  
Data Store  
Other (List)  
   
   
   
   
   

Exhibit 11.4.1-3 
Glossary of Governmental Liaison Acronyms

AFOIA Automated Freedom of Information Act System
APA American Payroll Association
BA Basic Agreement
CAP Congressional Affairs Program
CAS Customer Account Service
CIP Compliance Initiative Project
CSO Communications and Stakeholder Outreach
CPE Continuing Professional Education
CSS Customer Service Strategy
DM Disclosure Manager
FTA Federation of Tax Administrators
FTI Federal Tax Information
GL Governmental Liaison
GLD Governmental Liaison and Disclosure
GLDEP Governmental Liaison Data Exchange Program
GL HQ/Policy Governmental Liaison Headquarters/Policy
GLDS Governmental Liaison and Data Services
GLIDe Governmental Liaison Initiative Development Guide
HQ Headquarters
IA Implementing Agreement
IMRS Issue Management Resolution System
IRC Internal Revenue Code
IRS Internal Revenue Service
IT Information Technology
IVP International Visitor’s Program
LB&I Large Business and International
LTA Local Taxpayer Advocate
MOU Memorandum of Understanding
MTA Multi-State Tax Commission
N/A Not Applicable
OD/FD Operating and Functional Division
PGLD Office of Privacy, Governmental Liaison and Disclosure
QETP Questionable Employment Tax Practices
RDAC Regional Disaster Assistance Coordinator
SAR Safeguard Activity Report
SBA Small Business Association
SB/SE Small Business and Self-Employed
SCORE Service Corps of Retired Executives
SDT Secure Data Transfer
SITLP State Income Tax Levy Program
SL Stakeholder Liaison
SOI Statistics of Income
SPR Safeguard Procedures Report
SRC Speaker Request Coordinator
SRFMI State Reverse File Matching Initiative
SRM Strategic Relationship Management
SRMLC Stakeholder Relationship Management Local Council
SSA Social Security Administration
TAMIS Taxpayer Advocate Management Information System
TAS Taxpayer Advocate Service
TDS Transcript Delivery System
TE/GE Tax Exempt and Governmental Entities
TPI Tax Practitioner Institute
W&I Wage and Investment

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