GTI partners with other stakeholders to coordinate the SB/SE GAO/TIGTA audit Program.

The GTI liaison is the primary point of contact for audits. The GTI liaison will notify each SB/SE Business Unit (BU) functional coordinator of an upcoming meeting. Each BU functional coordinator will advise the GTI liaison of the name of the Business Unit's POC for that audit. The POCs who participate in meetings will serve as the secondary points of contact for that audit. The Business Unit POCs and executives participate in meetings and serve as the secondary POCs for the auditors. The GTI liaison coordinates with the SB/SE functional coordinators to:

After the GTI liaison has provided GAO/TIGTA with the executive and secondary POC information, the auditor can request information from the GTI liaison, the functional coordinator, the executive, the secondary POC, or other personnel within the jurisdiction of the audit. GAO/TIGTA will include the GTI liaison in all information requests submitted in writing, sent via e-mail, or received by telephone.

The functional coordinator, executive, secondary POC or other personnel will forward an e-mail to notify the GTI liaison of all verbal information requests received from GAO/TIGTA. The GTI liaison is responsible for monitoring, tracking, and accurately documenting all audit activity and must maintain ongoing communication with the functional coordinator, executive or secondary POCs and GAO/TIGTA auditors. As appropriate, auditors will contact the GTI liaison for additional assistance in obtaining requested information.

The functional coordinator, secondary POCs and other personnel must observe the following guidelines when sharing information and data or meeting with auditors:

GAO/TIGTA liaisons in other BODs have oversight responsibility for the coordination, implementation, and monitoring of the GAO/TIGTA audits that affect their organization. When their audits also affect SB/SE, they will coordinate with GTI for input. GTI clears any input attributed to SB/SE through the Commissioner, SB/SE office. This includes assuming full or partial responsibility for planned corrective actions. The reverse is also true.

After CSO clearance, the Commissioner, SB/SE staff has oversight responsibility for the review and clearance of responses requiring the Commissioner, SB/SE and/or the Deputy Commissioner Services and Enforcement or the IRS Commissioner’s signature.

Legislative Affairs (LA) has oversight responsibility for the coordination, implementation, and monitoring of the GAO/TIGTA audit process for the IRS Commissioner. See IRM 11.5.1, Legislative Affairs - Audit Process For General Accountability Office/TIGTA for detailed information and Exhibit 11.5.1-1 for basic terms used in the audit program.

CFO has oversight responsibility for monitoring GAO/TIGTA audit recommendations and corrective actions.

For non-lead SB/SE audits, the audit process is generally the same for audits where another BOD is the lead and SB/SE is impacted. The lead BOD is responsible for scheduling openings, closings, progress update meetings, or for preparing final management responses to draft and final reports (GAO reports).

The lead BOD audit liaison is responsible for coordinating, facilitating, and monitoring of the audits that affect their organization.

When impacted SB/SE Business Units provide input or comments for a draft report or 60-day letter, the:

Generally, the GAO Director of Tax Issues sends a Notification Letter to the National Director, LA, as the designee of the IRS Commissioner, to notify the IRS of a new audit.

The entrance letter, also known as the "Notification Letter," is the official notification that GAO will conduct a formal audit. LA will forward the entrance letter to the Chief, GTI and other impacted stakeholders to initiate the opening of an audit. Audits are assigned to a GTI liaison who serves as the primary POC throughout the audit process.

LA communication includes:

If the lead operating unit is not identified or is in question, the GTI liaison attempts to resolve the issue with the assigned LA point of contact. If the issue cannot be resolved, then raise it to the Chief, GTI for resolution with LA.

Legislative Affairs, not the GTI Liaison, schedules GAO meetings and issues the GAO entrance conference invitation.

The GTI liaison performs the following tasks to implement the audit:

The audit phase is GAO’s research and information gathering phase.

The GTI liaison will contact GAO to request the status of the audit. The purpose of the status request is to keep up-to-date with audit activities and to identify significant and/or sensitive issues before issuing the discussion draft report. The GTI liaison will:

The GTI liaison will schedule an interim meeting (if necessary) to discuss the preliminary audit findings. If requested, review audit work papers.

The GTI liaison will:

GAO conducts an exit conference on all audits and provides a Statement of Facts for comment.

The purpose of the exit conference is to discuss and resolve findings and questions contained in the Statement of Facts document.

GAO provides an estimate of the number of recommendations that may be included in the draft report. Recommendations are not specifically identified until the draft report is issued.

GAO uses this phase to discuss, clarify, or correct data and/or significant issues that may be included in the draft report.

The GTI liaison:

GAO prepares a draft audit report at the conclusion of an audit, requesting a formal agency response addressing recommendations.

The draft report is assigned a report number that Treasury uses to track corrective actions on the Joint Audit Management Enterprise System (JAMES), discussed in IRM 11.53.3.4.8

The IRS Commissioner generally has 30 calendar days to respond to a draft report. However, the GAO required response due date can be as few as seven calendar days from the date of the draft report if there is a Congressional request for the report. The electronic cover memorandum accompanying the draft report will clearly stipulate the response time required.

SB/SE will provide a response that includes the following:

The GTI liaison:

The GTI liaison will coordinate and provide guidance on the preparation of the audit response to the lead SB/SE functional coordinator.

The GTI liaison will provide the following information to the functional coordinator to assist with the preparation of the response:

The SB/SE functional coordinator will ensure that the response is prepared with the following in mind:

GAO audits the financial statements of IRS annually with the objective of rendering an opinion, evaluating internal controls, and reporting IRS’s compliance.

At the conclusion of the audit, GAO issues an opinion on the financial statements. The final report is issued annually by November 15.

The Opinion rendered as one of the following:

In the spring of the following year, GAO issues two related management reports:

Timeline of Events:

SB/SE’s goal is to establish achievable corrective action due dates. For consistency throughout SB/SE, use the 15th of the month as the due date for all corrective actions. All implementation dates are on the 15th of the month. Delaying actions are rare; however, certain delays, such as those relating to funding, IRM clearance and publication, executive steering committee concurrences, and Work Request (WR) prioritization, are necessary.

To ensure achievable due dates, the GTI liaison will advise the SB/SE Business Units to:

The final report phase (Congressional 60 day letter response) is somewhat similar to the GAO draft report phase, except the agency must prepare a response for Congressional committee members. See the Legislative Affairs website for the GAO 60 Day Letter List of Chairmen and Ranking Members at: http://irweb.irs.gov/AboutIRS/bu/cl/la/default.aspx

GAO issues the final report that includes the agency's official 30 day response to the draft report.

The final report number remains the same as the draft report.

The GTI liaison provides a copy of the final report to the impacted SB/SE Business Unit(s).

The SB/SE functional coordinator will ensure that the response is prepared with the following in mind:

Input recommendations and corrective actions in the final report to JAMES. IRM 11.53.3.4.8 for additional information on JAMES.

The GTI liaison prepares the Action Routing Sheet and forwards it to the lead SB/SE Business Unit to initiate the clearance and approval process for an audit response. The Action Routing Sheet is located at : http://nhq.no.irs.gov/cos/CorrIRM.asp

The GTI liaison includes the following individuals and information on the Action Routing Sheet for review and approval:

The lead SB/SE Business Unit functional coordinator initiates the clearance process for the response.

The lead SB/SE Business Unit functional coordinator obtains review and approval from the following individuals:

The GTI liaison continues the clearance process for the response through:

LA continues the clearance process for the response through Deputy Commissioner to obtain the IRS Commissioner’s approval and signature.

The TIGTA audit program is comprised of reviews mandated by statute or regulations, as well as reviews identified through the audit planning and evaluation process.

The TIGTA audit program is presented in the Annual Audit Plan published at the beginning of each fiscal year.

The Annual Audit Plan is based on significant management issues facing IRS, as well as areas of concern from Congress, the IRS Commissioner, and IRS Oversight Board. Emphasis is on the statutory coverage imposed by RRA 98.

TIGTA audits provide independent oversight of IRS activities to promote efficiency and effectiveness in administering the nation’s tax system.

TIGTA's Office of Audit strategically evaluates IRS programs, activities, and functions to ensure that resources expended reduce vulnerabilities in the nation’s tax system.

The TIGTA process includes the following steps:

TIGTA contacts Legislative Affairs (LA) via e-mail or memorandum indicating the scope of work and the anticipated periods involved for the planning and research project. Engagement letters are not required for these TIGTA audit activities which include audit planning, research activities (surveys, information gathering, etc.), and integrity projects.

LA forwards the e-mail to the Chief, GTI.

The Chief, GTI assigns the planning and research project to a GTI liaison and informs the LA POC.

The GTI liaison:

If the planning and research results in a formal audit, TIGTA will issue an engagement letter through LA. The GTI liaison assigned to the planning and research project will retain the responsibility for overseeing the audit.

If an audit is not warranted, the planning and research project is closed by a TIGTA memorandum.

To initiate an audit, TIGTA notifies the IRS through the issuance of an engagement letter from the Deputy Inspector General for Audit to the Commissioner(s) of the BOD(s) that they forward to LA as the designee for the IRS Commissioner.

The engagement letter is the official notification that TIGTA is conducting a formal audit. Once TIGTA issues the engagement letter, the audit is officially open, whether or not an opening conference was held.

The engagement letter contains the following information:

LA forwards the engagement letter to all of the Operating Division audit contacts including the Chief, GTI with a cover memorandum from the Director, LA Division. The cover memorandum identifies the lead and other operating divisions or Business Units TIGTA expects to contact and an LA POC.

Chief, GTI assigns the audit to a GTI liaison and informs LA.

GTI liaison informs TIGTA via e-mail of the assignment, establishes a relationship, and requests available dates for an opening conference.

If SB/SE is the lead on an audit, the GTI liaison schedules the opening conference with the SB/SE Business Unit and other impacted BOD(s). It is the shared responsibility of the SB/SE functional coordinator to encourage the Executive from their functional area to participate at the opening conference.

The GTI liaison:

The TIGTA audit review phase is the same as the GAO audit review phase. IRM 11.53.3.4.6.4

The TIGTA closing conference phase is the same as the GAO exit conference phase except that TIGTA may identify potential recommendations. IRM 11.53.3.4.6.5

TIGTA is required to conduct a mandatory closing conference with the TIGTA audit team and the IRS’ key audit stakeholders when they complete their audit fieldwork. This conference referred to as the Agreement to Findings and Recommendation meeting, the Agreement to the Facts meeting, or the Exit Conference.

TIGTA will request this mandatory closing conference through the GTI liaison.

TIGTA will provide a briefing document of the tentative audit findings and recommendations to the GTI liaison prior to the closing conference.

TIGTA will provide the briefing document at least two full business days before the closing conference to allow for key audit stakeholder review.

The GTI Liaison will review and then distribute the briefing document to the appropriate functional coordinators for their review and distribution to the key audit stakeholders.

The GTI liaison will schedule an internal stakeholder meeting to take place prior to closing conference. Recommend a meeting if the GTI liaison identifies the potential for negative impact, and/or if the key audit stakeholders, after their review of the briefing document, raise concerns.

This internal stakeholder meeting affords SB/SE the opportunity to correct, clarify, or mitigate the document contents prior to the closing conference with the TIGTA audit team.

The GTI liaison will refer to the GAO/TIGTA Audit Notification and Meeting Invitees list on the GTI SharePoint site for required invitees for the closing conference.

TIGTA issues a discussion draft report after the conclusion of the closing conference.

The discussion draft report identifies findings and recommendations and provides a snapshot of the potential draft report that will require an official response from IRS.

A meeting may be held during the discussion draft report phase.

The purpose of the discussion draft report meeting is to bring all impacted stakeholders together to discuss the audit findings, recommendations, and issues of concern, and to validate the responsible officials.

If requested, review the TIGTA's audit work papers and the reviewed cases/accounts at this time.

A pre-discussion draft meeting based on the report findings and recommendations are at the discretion of the GTI Liaison, SB/SE program owner, and other impacted BODs. The purpose of the pre-discussion draft meeting is to discuss and coordinate the agency’s position on the findings, monetary benefits (outcome measures), and recommendations.

GTI will coordinate and provide guidance on the preparation of the audit response to the lead SB/SE functional coordinator immediately after the discussion draft report meeting is held or declined.

The GTI liaison will provide the following information to the SB/SE functional coordinator for preparation of the response:

The SB/SE functional coordinator ensures that the response is prepared using the same guidelines identified under the Preparation of the GAO Audit Response. IRM 11.53.3.4.6.7

The SB/SE functional coordinator ensures that the response addresses all monetary benefits (outcome measures).

The GTI liaison updates the audit on the SB/SE GAO/TIGTA/Legislative Database.

For guidelines on establishing a due date for a corrective action, IRM 11.53.3.4.6.9

TIGTA issues the final report, which includes the agency’s official response to an audit.

The final report is assigned a report number.

The recommendations and corrective actions included in the final report inputted to the Joint Audit Management Enterprise System (JAMES). IRM 11.53.3.4.8

The GTI liaison provides a copy of the final report to the impacted SB/SE Business Unit(s) and updates the SB/SE GAO/TIGTA/Legislative Database.

The JAMES Coordinator is responsible for coordinating implementation of management corrective actions in response to TIGTA and GAO audit recommendations. The coordinator should:

Other Duties of SB/SE JAMES Coordinator:

The following sections explain the tracking of the implementation of corrective actions addressing audit recommendations to ensure that the SB/SE Division implements planned actions timely and as stated in the management responses to audit reports.

Once TIGTA or GAO issues a final report, the OIC prepares the JAMES A-6 abstracts and the Audit Verification transmittal memorandum. The abstracts contain a summary of findings, recommendations, and planned management corrective actions, including the amount of any potential monetary benefits. For GAO final reports, initial abstracts prepared after receipt of the final reports show only findings and recommendations because, unlike responses to TIGTA draft audit reports, the management responses to GAO draft reports do not include specific corrective actions, due dates, and responsible officials.

The OIC forwards the JAMES audit verification memorandum transmitting the final report abstracts to the SB/SE JAMES Coordinator requesting verification that the information shown in the abstract is correct, and, if not already provided, the specific corrective actions and original due dates for each audit recommendation (for the GAO report abstracts). The OIC assigns three-digit numbers (e.g., 1-2-3) to corrective actions when developing the final report abstracts in the JAMES tracking system. The first digit represents the finding, the second the recommendation, and the third the particular corrective action number under the recommendation. Exhibit 11.53.3-1, A-6 JAMES Abstract.

The JAMES Coordinator contacts the responsible SB/SE Division Director(s) or functional coordinators to resolve any discrepancies and/or request information on corrective actions. In case of discrepancies in the JAMES abstracts, the GTI liaison prepares a draft response (electronically) to the JAMES verification memorandum for submission by the responsible SB/SE Director(s). If no changes are necessary, the JAMES Coordinator verifies for OIC, and sends an e-mail that the abstracts are correct.

The JAMES Coordinator enters all new corrective actions on the individual function spreadsheets and prepares the monthly e-mails for each SB/SE Director for tracking and reporting purposes.

SB/SE Directors are responsible for implementing the agreed upon corrective actions in the management responses to draft audit reports. The JAMES Coordinator is responsible for monitoring the status of all open SB/SE audit corrective actions and provides SB/SE Directors with Excel spreadsheets containing their function’s corrective action inventory by the 25th day of each month.

Each director through their functional coordinators must provide the current status of all corrective actions due within six months in the "Current Status" column on the spreadsheet. Form 13872, Planned Corrective Action (PCA) Status Update for TIGTA/GAO Reports, is required for each action that is completed or rescheduled. For completed actions, Form 13872 must include specific information about actions taken, completion dates, and any documentation showing implementation of the recommendation. GAO or TIGTA does not consider a recommendation closed simply because the JAMES report says IRS closed it. The auditors may request documentation as evidence of the implemented corrective actions. When preparing status updates, managers should look closely at the JAMES abstracts or the final report to ensure their updates address the recommendations and planned corrective actions in the abstracts. Managers should address any identified monetary benefits in the status update, whether realized or not.

For extensions of due dates, Form 13872 should include specific reasons for delays in implementing actions. When requesting extensions managers should ensure that the delay is attributable to the corrective action. Managers should set revised dates to the 15th of the month following the anticipated completion of the action to allow time to provide a response to the OIC and entry into JAMES. The appropriate director must sign the Form 13872. Managers must list a contact person in the Corrective Action Status Update Form who is a senior manager with subject-matter expertise who can answer questions from the OIC, TIGTA, GAO, or high-level manager.

All updated spreadsheets and approved Forms 13872 are due to the Chief, GTI Branch with a copy to the JAMES Coordinator by the 10th day of the following month.

The OIC will inform the GTI liaison of any pending actions because the status narratives were not satisfactory to either change, close, or delay the actions. Actions involving a Work Request (WR) or revisions to the IRM require full implementation of the programming changes and the actual IRM updates, in order to close them in the JAMES tracking system.

To request approval to change planned audit corrective actions or to close audit corrective actions SB/SE could not implement as planned (e.g., programming changes could not be implemented because the WR was not approved or because a planned project was canceled), the Business Unit must prepare a concurrence memorandum for the signature of their director. Include a courtesy copy to the OIC. If the Chief Information Officer function rejects a WR (prepared in response to an audit recommendation), managers must ask Modernization and Information Technology Services (MITS) to provide the denial in writing, including the specific reasons.

Once signed by the Director, the functional coordinator will send the concurrence memorandum to the JAMES Coordinator who is responsible for transmitting the memorandum to TIGTA or GAO. The JAMES Coordinator is also responsible for following up on these memoranda. TIGTA and GAO send their responses to the OIC who then forwards them to the SB/SE JAMES Coordinator.

Managers should request extensions of due dates for corrective actions pending responses from TIGTA or GAO on memoranda requesting approval to close or change their planned corrective actions.

Transfers of corrective actions to another Business Unit require the concurrence memoranda, with attached abstracts of the corrective actions involved, signed by the directors responsible for the audit recommendations and corrective actions, asking for concurrence signature from the appropriate directors in the receiving Business Unit.

The SB/SE JAMES Coordinator forwards copies of the signed memoranda to the OIC and the appropriate JAMES coordinators in the receiving Business Unit (both mailed and faxed hard copies).

The purpose of the SB/SE GAO/TIGTA/Legislative Database is to allow designated users to:

All designated SB/SE GAO/TIGTA/Legislative Database users must submit an electronic Form 5081 to gain access to the database.

The SB/SE GAO/TIGTA/Legislative Database Administrator and Chief, GTI will have the authority to add and remove users from the database and to assign permissions.

Executing changes to the data contained in the database is limited to GTI team members, and the SB/SE GAO/TIGTA/Legislative Database Administrator.

The business units must advise the Chief, GTI when a change in personnel requires an addition or deletion of user’s read-only authorization.

The SB/SE GAO/TIGTA/Legislative Database home page provides a series of menu boxes that allow users to:

Once users select a menu item, the subsequent pop-up screens include a sequence of drop-down menu boxes that provide users the ease of selecting the necessary parameters for their desired outcome.

Standardized business organization abbreviations along with respective business functions and program names contained in the drop-down menus will provide consistency in selection. This further enhances the search and report extract capabilities of the SB/SE GAO/TIGTA/Legislative Database, Refer to the GTI Inventory User Guide ( http://sbse.web.irs.gov/GAO_TIGTA/GTL_userguide.doc ), Appendix 1, for a complete data dictionary of all terms and abbreviations used in the database.

GTI will closely monitor and update the system to ensure it is meeting the needs of the database customers.

The SB/SE GAO/TIGTA/Legislative Database currently contains information on the status of all audits accessed through the following menu buttons:

Each selected menu button follows a self-directed, streamlined, and structured process that facilitates user searches for information.

This database allows the GTI liaisons to provide a profile on all random, annual, and mandatory audits.

The database also allows users to link directly to GAO/TIGTA final reports on closed audits included as attachments. Users may also conduct direct GAO/TIGTA report searches from the top line menu provided on each screen. Final reports include audit findings, recommendations, and IRS’ corrective actions that may affect current audit responses.

Destroy GAO audit files, both electronic and paper, five years after the cut-off period as designated by the National Archives and Record Administration (NARA). The cutoff period for GAO audits is defined as when no further corrective action is necessary. Also refer to IRM 1.15.53(14)(f)(1).

Retire closed TIGTA audit paper files to the NARA Records Center after three years. Destroy records at NARA after the six year designated audit closure research period. Consider an audit closed on the final report issue date. Also refer to IRM 1.15.22(11).

Destroy SB/SE GAO/TIGTA/Legislative Database record and any attached GAO/TIGTA electronic files after the NARA designated six year period.

Following are the procedures for GAO/TIGTA Audits and SB/SE GAO/TIGTA/Legislative Database record retention and disposal:

Issue management is an important tool in our efforts with stakeholders and practitioners to effectively influence compliance with tax laws. CSO has the primary responsibility to ensure that issues raised by SB/SE stakeholders are addressed and, when possible, resolved.

Issue management through IMRS provides a framework of support for managers to ensure proper tracking and response to stakeholder issues.

Issue management is tracked and monitored through the following databases:

The IMRS Database, http://sbse.web.irs.gov/CL2/sl/IMRS/index_login.asp, facilitates tracking and monitoring of national and international issues.

The IMRS Database allows SB/SE a proactive way to gather data on issues, detect trends, monitor and respond to issues, and assist Communications in developing relevant outreach materials.

The IMRS Local Issues Database (LID) captures issues initially raised and worked locally in the Stakeholder Liaison areas.

The IMRS Q&A Database design parallels and expands the IMRS database. The purpose is to catalog and house FAQs for continuing reference and eliminate duplicate research efforts. The system functions as an additional source of information available to IMRS users. The Q&A flow chart available on the IMRS SharePoint site explains the process.

The IMRS headquarters staff includes the IMRS program manager, team lead, and HQ analysts.

The role of the IMRS program manager and team lead is to be both a leader and a facilitator. It involves monitoring, advocating for issue solutions with business owners and program managers, analyzing issues and compliance trends, representing IMRS interests at the national level, and working constructively with other offices and business units while managing relationships in a manner that resolves issues and concerns and fosters taxpayer service and voluntary compliance. The IMRS program manager and team lead work closely with CSO functions including Stakeholder Liaison Field (SL Field), Stakeholder Liaison Headquarters (SL HQ), and Communications, as well as other BODs, such as W&I, to address specific national issues. Some of the specific duties of the IMRS program manager and team lead are to:

The role of the IMRS HQ analyst is as follows:

The role of the IMRS Working Group (WG) member is as follows:

The role of the SL Field area manager is as follows:

The role of stakeholder liaisons is as follows:

IMRS provides a comprehensive, multi-functional approach for requesting and/or updating outreach material. The Outreach Request Guidance Document located on the IMRS Intranet home page clearly establishes CSO employee and WG member responsibilities.

The outreach product request approval process is as follows:

SL managers and WG members should ensure that employees within their areas understand:

The IMRS SharePoint site provides a single Intranet workspace for the IMRS HQ staff and IMRS WG to coordinate schedules, organize documents, and participate in discussions.

Authorized users can access documents and information on the IMRS SharePoint site titled "Documents." these sections may include the following:

The IMRS SharePoint site also includes the following:

WG and HQ staff use the IMRS SharePoint "discussion board" feature to comment about potential issues and requested outreach material. IMRS WG members are strongly encouraged to participate in these shared discussions to provide observations and specific circumstances from their own areas that relate to the items under discussion. Only by including the insights and viewpoints of all area WG members can the IMRS HQ staff make the best possible decisions about how to respond to the issues and concerns raised on the IMRS SharePoint discussion board.

Full access to the IMRS SharePoint site is provided to the IMRS WG members, SL management, and the IMRS HQ staff. Other employees may request read-only access. Direct requests for access to the IMRS HQ staff.

The IMRS HQ staff SharePoint site provides a shared workspace for the IMRS program manager, IMRS team lead, and the IMRS HQ staff to coordinate proposed policies, post draft documents, share pending issues and concerns, and provide a central location for documents related to specific HQ Staff policies and processes

Authorized users can access documents and information on the IMRS HQ staff SharePoint housed under "Shared Documents" . Other sections include the following:

The IMRS HQ staff produces a variety of reports that assist the SL in discussing current issues with their stakeholders and keep them updated on IMRS changes.

The IMRS HQ staff generates input for the Director, PSP Monthly Report, Business Performance Review, Operational Review, and ad hoc reports.

An IMRS User Guide is available on the IMRS Intranet Home Page.

Access to the System is as follows:

Collector Issue - New legislation and regulations often generate numerous questions from practitioners before a business owner or Counsel has finalized and shared the information or procedures necessary to implement them. IMRS may open an issue specifically designed to collect those inquiries.

Issue Management Resolution System (IMRS) - A Web-based application that permits tracking and monitoring of national and international issues identified by Stakeholder Liaison partners and stakeholders. The system provides management officials with a tool to perform a trend analysis to determine how widespread issues are and it also captures issues in a centralized electronic format.

IMRS Local Issues Database – A database developed to capture issues raised in any Stakeholder Liaison area. Issues not resolved locally are elevated to IMRS or referred to other systems.

IMRS Q&A Database – The IMRS Q&A database is designed to catalog and house FAQs so others can use them without reinventing and/or re-researching a response. The system functions as an additional source of information available to the IMRS user. The link to the database is at http://sbse.web.irs.gov/cl2/sl/IMRS_QA/default.asp.

IMRS User Guide – The IMRS User Guide is an on-line guide that describes how to use the IMRS System and provides detailed screen shots of system applications. It is available on the IMRS Intranet home page.