Part 11. Communications and Liaison

Chapter 53. Small Business/Self-Employed

Section 3. Policy & Strategic Planning

11.53.3  Policy & Strategic Planning

Manual Transmittal

November 15, 2011

Purpose

(1) This transmits a revision to IRM 11.53.3, Small Business Self-Employed (SB/SE), Communications and Stakeholder Outreach (CSO), Policy & Strategic Planning (PSP).

Material Changes

(1) Editorial changes made throughout.

(2) Organization and employee titles updated throughout.

(3) Websites updated throughout to reflect the "My SBSE" revisions.

(4) Procedures for Issue Management Resolution System (IMRS) removed from IRM Section 11.53.3.1 and moved to IRM 11.53.4, Government Accountability Office (GAO)/Treasury Inspector General for Tax Administration (TIGTA)/Issue Management Resolution System (IMRS) (GTI) Operations.

(5) Roles and Responsibilities of Legislation, Planning and Review (LP&R) analysts updated in IRM Section 11.53.3.2.3.

(6) Development of the CSO Strategic Plan changed to CSO Business Plan to differentiate it from the IRS Strategic Plan and the SB/SE Plan referenced in IRM Section 11.53.3.2.4.

(7) Business Performance Review (BPR) information expanded to include the role of SB/SE Strategy & Finance referenced in IRM Section 11.53.3.2.5.

(8) Operational Review (OR) updated to include a current list of topics included in the OR report referenced in IRM Section 11.53.3.2.6.

(9) Compliance Initiatives Project (CIP) procedures for CSO were added as a new IRM Section 11.53.3.2.7.

(10) Steps in Requesting a Research Project updated in Step 4, CSO Research team responsibilities contained in IRM Section 11.53.3.2.8.1

(11) Social Security Administration (SSA) Trust Fund Quarterly Full Time Employee (FTE) Charge Back Report updated to change reference from Work Planning & Control (WP&C) to the replacement system, Business Objects, in IRM Section 11.53.3.2.11.

(12) Section 1204 Quarterly Managerial Certification process changed to include the use of SharePoint to gather responses from the functions referenced in IRM Section 11.53.3.2.12.

(13) Procedures for the SB/SE and CSO Management Readiness Programs were added as new IRM Sections 11.53.3.2.13 and 11.53.3.2.13.1.

(14) Procedures for the CSO Mentoring Program added as a new IRM Section 11.53.3.2.14.

(15) Procedures for Legislation, Planning & Review (LP&R) to oversee the SB/SE Legislative Program added as new IRM Sections 11.53.3.2.15 through 11.53.3.2.15.5.2.

(16) Roles and Responsibilities of Operations Support analysts updated and Lead Operations Support (OS) analyst duties added to IRM Section 11.53.3.3.3.

(17) Responsibilities for the Hiring and Staffing Reports updated as referenced in IRM Section 11.53.3.3.6.1.

(18) Responsibilities of the CSO Training analyst clarified in the content of IRM Section 11.53.3.3.8.

(19) Removed the chart containing CSO function's IRS Course numbers previously used to complete the Out-Service Training request on SF 182. New procedure is to use the Record (REC) Number off the Training Plan for SF 182 Section B, Line 2b and Section C, Line 4 as noted in IRM Section 11.53.3.3.8.2.

(20) Removed section on Employee Engagement previously in IRM Section 11.53.3.3.9. Renumbered the subsequent Sections. CSO does not own the employee engagement process but the LP&R analyst provides support to the Human Capital Office (HCO) and follows their procedures.

(21) Title Risk Management Group and SB/SE Governance Reporting Procedures for CSO Information Technology (IT) Projects updated to Project Management, Project Support and Governance for CSO Information Technology (IT) Projects along with procedures in IRM Section 11.53.3.3.10.

(22) Title of the Work Request Tracking System (WRTS) updated to Work Request Management System (WRMS) along with appropriate procedures in IRM Section 11.53.3.3.12.

(23) Guidance that was effective June 1, 2009, whereby IRS Management determined that ALL GS-15, IR-01 (SM) and IR-03 (FM-15) employees must file an OGE Form 450 was rescinded in 2010. Currently, all filing requirements are based on the individuals duties and responsibilities as established by the Director of each Operating Unit. Updated information is in IRM Section 11.53.3.3.13.

(24) Content from IRM 11.53.4 merged and revised into this IRM

(25) References to GTL changed to GTI, throughout.

Effect on Other Documents

This material supersedes IRM 11.53.3, Policy & Strategic Planning, dated April 27, 2010 and IRM 11.53.4, GAO/TIGTA/Legislative Implementation Operations dated March 3, 2010. IRM 11.53.4 was made obsolete and appropriate content merged into IRM 11.53.3.

Audience

Employees in SB/SE.

Effective Date

(11-15-2011)

Related Resources

The PSP Intranet website is found at the following: http://mysbse.web.irs.gov/AboutSBSE/CLD/PSP/default.aspx and GTI information is available through links..

Rob Wilkerson
Director, Communications and Stakeholder Outreach

11.53.3.1  (11-15-2011)
Policy & Strategic Planning (PSP)

  1. The mission of Policy & Strategic Planning (PSP) is to offer services and support activities to our customers.

  2. PSP's responsibilities:

    1. Serving as the operational link and support point between all SB/SE Communications and Stakeholder Outreach (CSO) components.

    2. Coordinating the establishment of overall CSO policy and strategic objectives in conjunction with SB/SE priorities and tracking adherence.

    3. Establishing overall CSO cross-functional initiatives in coordination with SB/SE compliance priorities.

    4. Coordinating the development and update of the CSO IRMs.

    5. Providing centralized oversight and program coordination.

      Example:

      Staffing, Training etc.

    6. Ensuring timeliness of Single Entry Time Reporting (SETR) submissions.

    7. Preparing reports that gauge adherence to the organizational priorities and developing appropriate implementation plans.

      Example:

      SB/SE responses to Government Accountability Office (GAO) / Treasury Inspector General for Tax Administration (TIGTA) reports.

    8. Overseeing SB/SE legislative proposals sent through Commissioner, SB/SE and Legislative Affairs for consideration in the Treasury Reports from the Electronic Legislative Analysis, Tracking, and Implementation System (E-LATIS) and the Joint Audit Management Enterprise System (JAMES).

    9. Coordinating the identification and resolution of issues that impact SB/SE stakeholders through the Issue Management Resolution System (IMRS).

    10. Providing guidance and monitoring CSO's SB/SE Requests for Organizational Change (S-ROC) process.

    11. Preparing appropriate Work Request Management System (WRMS) items.

    12. Identifying, developing, and representing CSO Information Technology (IT) needs for consideration and discussion with Business Systems Planning (BSP).

11.53.3.1.1  (11-15-2011)
Key Interdependencies of PSP

  1. The Director, PSP reports to the Director, CSO.

  2. Director, PSP serves as the operational link between and supporting all SB/SE CSO components.

  3. Director, PSP coordinates programs with all Business Operating Divisions (BODs).

  4. The following managers report to the Director, PSP:

    • Chief, Legislation, Planning and Review (LP&R)

    • Chief, Operations Support (OS)

    • Chief, GAO/TIGTA/IMRS (GTI)

  5. The website containing information on Policy & Strategic Planning is: http://mysbse.web.irs.gov/AboutSBSE/CLD/PSP/default.aspx.

  6. PSP staff contact information and assignments found on the IRS Intranet at: http://mysbse.web.irs.gov/AboutSBSE/CLD/PSP/PSPcontact/default.aspx.

11.53.3.2  (11-15-2011)
PSP's Legislation, Planning and Review (LP&R)

  1. LP&R provides critical support to PSP in alignment with the goals and priorities of the IRS, SB/SE and CSO.

11.53.3.2.1  (11-15-2011)
Mission and Responsibilities of LP&R

  1. The mission of LP&R is to establish and maintain critical support to all CSO functions. LP&R develops programs and policies, reviews internal procedures/processes, and provides assistance. The assistance includes conducting internal workshops and preparing written resource materials for the development and implementation of local procedures. LP&R coordinates with other internal partners who have responsibilities related to the operation of SB/SE CSO.

  2. LP&R provides overall governance, strategic planning, development, monitoring, and oversight of policy and process implementations in CSO through the following activities:

    1. Collect, review, and monitor data to ensure adherence to general reporting requirements by all CSO components.

      Example:

      Perform weekly and monthly SETR reviews.

    2. Provide direction and leadership to the CSO Business Planning Team.

      Example:

      Coordinate with Strategy and Finance (S&F) to ensure CSO's Business Plans align with those of SB/SE and IRS.

    3. Provide support to Director, CSO staff.

      Example:

      Coordinate and consolidate responses on behalf of CSO.

    4. Provide support to SB/SE.

      Example:

      Maintain the legislative program coordination for SB/SE.

    5. Ensure Business Performance Review (BPR) statistical data is recorded and monitored.

      Example:

      Ensure all statistical counts are updated and current information is submitted with the BPR.

    6. Identify hindrances to the achievement of performance objectives.

      Example:

      Issue alerts when IRM updates are needed and update reviewing responsibilities when encountering barriers.

    7. Develop new internal automated programs/databases and verify their effectiveness.

      Example:

      Develop and market a CSO Career Learning Plan (CLP) database to enable real-time updates to employees planned or completed career activities.

    8. Contribute to CSO business goals by achieving target deliverables.

      Example:

      Monitor CSO activities that support the IRS Strategic Plan identifying actions in jeopardy of non-completion.

    9. Monitor and assess data to ensure appropriate tracking of resource allocations.

      Example:

      Compiling the IMRS SETR Analysis reports.

    10. Participate in cross-functional processes recommending, developing, and implementing programs that produce benefits.

      Example:

      Establish a mentoring initiative for CSO Paraprofessionals.

11.53.3.2.2  (11-15-2011)
Key Interdependencies of LP&R

  1. The Chief, LP&R reports to the Director, PSP.

  2. The LP&R staff partner with interagency counterparts within SB/SE, Wage and Investment (W&I), Large Business and International (LB&I), SMART Human Capital Office (HCO), and Tax Exempt and Government Entities (TE/GE) developing processes and supporting the SB/SE BPR, IRS Strategic Plan, and Tax Gap initiatives.

11.53.3.2.3  (11-15-2011)
Roles and Responsibilities of LP&R Analysts

  1. Support the mission of the IRS, SB/SE and CSO.

  2. Deliver the responsibilities assigned to LP&R by the following:

    1. Establish or update processes and procedures determined necessary by a review or legislation change.

    2. Coordinate the development of the CSO Business Plan, including the identification of the key strategic goals.

    3. Collect performance data from all CSO components and conduct conference calls to discuss information to include in the Business Performance Review (BPR) and Operational Review (OR) for senior management.

    4. Act as Point of Contact (POC) for SB/SE Compliance Initiative Projects and SB/SE Research activities.

    5. Provide support and guidance to CSO management through project teams striving to improve the quality of business processes and customer service.

    6. Act as administrative support and a POC for succession planning and employee engagement activities, i.e. Senior Manager Readiness Program (SMRP).

    7. Implement CSO initiatives and coordinate their activities, i.e. the Paraprofessional Mentoring Initiative).

    8. Coordinate with other BODs on the implementation of new Legislation and maintain tracking reports such as E-LATIS.

    9. Maintain a current list of ranking panel volunteers and coordinate CSO requests for ranking panel members.

    10. Direct CSO’s contribution to Compliance Initiative Projects (CIPs) with initiating SB/SE functions.

11.53.3.2.4  (11-15-2011)
Communications and Stakeholder Outreach Business Planning Process

  1. SB/SE Strategy and Finance (S&F), facilitates development of the SB/SE Plan, which provides a strategic direction to senior leadership on the priorities that SB/SE should pursue to meet IRS goals, contained in the IRS Strategic Plan, while effectively using limited resources. The SB/SE Plan is usually a multi-year outline of strategies and action items that shape SB/SE activities. The SB/SE Plan updates every fiscal year.

  2. LP&R represents CSO and works closely with S&F in developing the CSO Business Plan.

    1. LP&R is responsible for ensuring CSO involvement and timely response to S&F requests for input to the development and maintenance of the CSO portion of the SB/SE Plan.

  3. LP&R leads a cross-functional team that develops the CSO Business Plan detailing activities supporting the SB/SE Plan.

    1. The cross-functional team writes a CSO Business Plan every fiscal year.

    2. LP&R ensures all CSO functions have involvement in developing the CSO Business Plan and that the activities are strategically significant and aligned with the SB/SE Plan.

    3. LP&R ensures timely response to S&F requests concerning the CSO Business Plan.

  4. LP&R facilitates development of the annual CSO Program Letter. Contents of the CSO Program Letter is on the Intranet: http://mysbse.web.irs.gov/AboutSBSE/ProgramLetters/default.aspx.

11.53.3.2.5  (11-15-2011)
Business Performance Review (BPR)

  1. The BPR is a performance management document that is prepared quarterly and presented to the Deputy Commissioner, Services and Enforcement. SB/SE Strategy & Finance provides general oversight for reviewing and editing CSO submissions.

  2. Chief, LP&R is responsible for coordinating the CSO input to the BPR. LP&R developed a CSO-PSP Joint SharePoint site to maintain the draft BPR in-process documents. Permission to access the site is required.

  3. Copies of the completed SB/SE BPR documents are maintained on the Strategy and Finance website.

11.53.3.2.6  (11-15-2011)
Operational Review (OR)

  1. The OR, conducted by the Commissioner, SB/SE and Deputy Commissioner, is generally held bi-monthly. During the OR the Director, CSO reports on the following:

    • CSO Performance Measures and Diagnostic Indicators

    • Significant Issues/Hot Topics

    • Employee Engagement Activities

    • Functional Updates

    • Significant Budget, Training, and Hiring Issues

  2. LP&R is responsible for preparing the documents for the OR by consolidating the input from all CSO Functions, which they enter on the CSO-PSP Joint SharePoint site. Permission to access the site is required.

11.53.3.2.7  (11-15-2011)
Compliance Initiative Projects (CIPs)

  1. CIPs are one method the IRS uses to identify and select compliance workload. These projects involve using either internal or external data to identify a group of taxpayers that may have a compliance problem. To correct the compliance problem, the IRS uses compliance resources and non-audit/collection activities. Alternative Treatments:

    • Outreach

    • Changes in IRS Publications and Forms

    • Legislative or regulatory changes

    • Agreements with state or local business licensing authorities, etc.

    Note:

    For additional information on SB/SE CIP procedures refer to: IRM 4.17, Compliance Initiative Projects.

  2. The Chief, LP&R, has the following responsibilities:

    1. Coordinating with the function/unit that originates the CIP to determine the appropriate CSO involvement.

    2. Providing information for the preparation of a project authorization, if requested.

    3. Reviewing all authorization requests to ensure CSO time frames are reasonable and resources can be available when needed.

    4. Providing guidance and suggestions on alternative treatments.

    5. Signing all SB/SE Part 2 CIPs for CSO.

    6. Reporting on the alternative treatments implemented by the CSO Functions.

  3. The CSO cross-functional team is responsible for the development, implementation and reporting on all alternative treatments adopted by the team.

  4. LP&R analyst who coordinates the SB/SE CIP Program is responsible for coordinating, centrally controlling, and monitoring all SB/SE CIP authorization requests.

  5. Detailed procedures for coordinating this program are available in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.2.8  (11-15-2011)
Requesting Research Projects

  1. CSO has established procedures for submitting research projects that supplement the SB/SE Research Procedures. Step-by-step procedures are in place for requesting, approving, controlling, and monitoring research projects. The procedures and forms are available on the PSP website: http://mysbse.web.irs.gov/AboutSBSE/CSO/PSP/MgrAlerts/1486.aspx.

  2. LP&R analyst who coordinates the CSO Research requests is responsible for coordinating, centrally controlling, and monitoring all CSO research requests.

  3. LP&R serves as the liaison between CSO and SB/SE Research and assists with formulating, expediting, requesting, and processing all research requests.

  4. Each CSO functional office is responsible for generating and developing its own research projects or ideas and for submitting their research requests through LP&R.

11.53.3.2.8.1  (11-15-2011)
Steps in Requesting a Research Project

  1. CSO procedures for requesting a research project:

    Step 1. Determine if research is necessary to facilitate a project by considering:

    1. What kind of information is needed?

      Example:

      Counts, percentages, estimates, analyses, models, testing, profiling, etc.

    2. Why is the information needed?

      Example:

      Determine what value would it add to the project or assignment.

    3. Who uses the research results?

      Example:

      Projects requiring support of resources from other functions are in the research request planning process.


    Step 2. Discuss research ideas with your manager and secure approval for all research requests.
    Step 3. Complete the SB/SE Research Request Form. The initiator and the functional Director must sign the form and send it, via e-mail, to LP&R.
    Step 4. LP&R analyst will:

    1. Review the research request and log it into the research requests database.

    2. Search the SB/SE Research Reports Database summary to determine if similar research projects exist and direct the initiator to any relevant reports.

    3. Forward the request to the Director, PSP who signs on behalf of the Director, CSO.

    4. Submit the signed SB/SE Research Request Form to SB/SE Research for approval by the Director, Research.


    Step 5. SB/SE Research will schedule an initial customer meeting within 45 days of receiving the approved research request to address project needs. During this meeting participants will discuss and agree upon the purpose and scope of the proposed research project, projected time frames, including anticipated completion dates, and whether needed resources are available.
    Step 6. SB/SE Research will develop a Project Prospectus (within 45 days of the initial customer meeting) which summarizes the initial customer meeting and documents the project’s objectives, purpose, methods, activity schedule, and costs. It will serve as a contract between SB/SE Research and the CSO requesting office.
    Step 7. SB/SE Research will complete all agreed upon work in the prospectus and provide the report within the agreed upon time frames. If agreed upon time frames cannot be met, Research will contact the initiator to revise the project scope or milestones, as needed.

    Note:

    Research completes streamlined projects in a short time frame if it does not involve complex statistical techniques or tests and can be completed by supplying data tables with standard calculations, etc. Traditional projects typically involve statistical methodologies and are closed with a formal written report to the customer. Traditional projects usually take 9-12 months (or longer) to complete.

11.53.3.2.9  (11-15-2011)
Internal Management Document Coordination

  1. The Internal Management Document (IMD) coordinator for CSO is located in LP&R and has responsibility to oversee and coordinate the development, delivery, and maintenance of the following CSO documents:

    • Delegation Orders

    • Interim Guidance Memos

    • IRM Procedures and Updates

    • Policy Statements

  2. LP&R's IMD coordinator is also responsible for coordinating the review and concurrence of cross-functional IRMs, Interim Guidance Memorandums, Delegation Orders, Policy Statements, and Memorandums of Understanding owned or requested by other operations. The analyst ensures Form 2061, Document Clearance Record, is forwarded to the appropriate CSO group(s) performing the review and monitors due dates, comments, and concurrences.

11.53.3.2.9.1  (11-15-2011)
Internal Revenue Manual (IRM) Coordination

  1. LP&R coordinates the updating and publishing of all CSO IRMs.

  2. Requests for reviews and comments/concurrences for other SB/SE IRMs are directed through LP&R.

  3. Each CSO component identifies a liaison to work with the LP&R IRM coordinator who provides assistance with IRM publishing.

  4. CSO authors annually review all IRMs to identify procedures needing update. Updates are done to a working copy throughout the year, but publishing generally only occurs once a year. If releasing an IRM to Publishing Services during filing season IRM processing, they may encounter a conflict in workload priorities and this could delay the processing of the CSO IRM.

  5. When IRM updates are completed, Form 2061, Document Clearance Record, is used to gather simultaneous clearance requests. After all requested changes are recorded (or discussed to the submitters satisfaction), Form 2061-A, IMD Coordinator Checklist, Form 1767, Publishing Services Requisition and the final EPIC SGML file is bundled into a zip file and submitted to the National IRM coordinator on the Servicewide Policy Directives and Electronic Research (SPDER) staff. Electronic upload is the transmitting tool.

  6. Before the IRMs are published, the functions must decide the media for the distribution (paper, electronic, or both) and record this information on the Form 1767, Publishing Services Requisition.

  7. Samples are available, for the LP&R IRM coordinator, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.2.9.2  (11-15-2011)
Interim Guidance (IG) Memorandum Coordination

  1. Issue interim guidance when there is a need for an immediate procedure change and the IRM is not scheduled for revision and/or updating. The CSO function needing the procedure change is responsible for developing the interim guidance document and coordinating the approval. Numbering and posting to the Internet and Intranet is coordinated by the LP&R IMD coordinator.

  2. Interim Guidance Memorandums (IG) are assigned an expiration date, not to exceed 1 year. Within that year, the function initiating the guidance memorandum must update the impacted IRM(s) to include the revised procedures.

  3. The SB/SE and CSO LP&R IMD coordinator reviews the published interim guidance memorandums monthly to verify inclusion in the appropriate IRM. If not updated, a follow-up contact with the guidance initiator is done to stress the importance of timely revising the IRM procedures before the memorandum expires. If IRM update delays are expected beyond the interim guidance memorandum's expiration date, an extension to use those procedures is required. However, SB/SE discourages extension requests and requires approval from the functional Director.

  4. Finalized interim guidance memorandums are accessed on the Intranet at the following: http://sbse.web.irs.gov/MS/IGMemos/.

  5. Servicewide Policy, Directives, and Electronic Research (SPDER) regularly remove expired memos from the Electronic Reading Room.

  6. Samples are available, for the LP&R IMD coordinator, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.2.9.3  (09-23-2008)
Delegation Order Coordination

  1. The CSO IMD coordinator has responsibility of ensuring the Delegation Orders assigned to CSO are reviewed and updated when there is a reorganization. Complete procedures for the Delegation Order process is in IRM 1.2.1, Servicewide Policies and Authorities. The procedures are further defined in IRM 1.2.2, Delegations of Authority. Background information on the process is found in IRM 1.11.1, Internal Management Documents System.

  2. Delegations of Authority are organized within IRM 1.2 by specific function responsibility. CSO's are in IRM Chapter 1.2.49.

  3. Samples are available, for the LP&R IMD coordinator, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.2.10  (11-15-2011)
Stakeholder Liaison and PSP Time Reporting System

  1. SL (HQ and Field) and PSP report and record hours by Organization Function and Program (OFP) in the Single Entry Time Reports (SETR) system.

  2. SETR input for the above functions interfaces with the Work Planning & Control (WP&C) system.

  3. Weekly validation of SETR is required as follows:

    1. Close of business each Friday, all timekeepers must validate their SETR entries.

    2. Each Monday, prior to 10:00 AM EST, the LP&R analyst generates a SETR report to confirm time validation of all SL and PSP organizations.

    3. If the weekly validation is not completed, an LP&R analyst makes telephone or e-mail contact with the appropriate timekeeper/management official.

    4. If validation does not occur timely, before SETR runs its report, the data is not transferred to the WP&C system. Time and Attendance (T&A) adjustments and Individual Performance Report (IPR) changes are then required. The IPR adjustments are prepared manually using hard copy forms.

    5. Guidance on making IPR adjustments/changes are contained in IRM 3.30.28.4.5, Work Planning and Control - Individual Review, or through Servicewide Electronic Research Program (SERP).

  4. Organization, Function, and Program (OFP) codes, designed to track hours, are available both in SETR and the WP&C. LP&R monitors these reports to gauge how time is applied by the CSO organizations.

  5. The PSP website contains the valid CSO OFPs: http://mysbse.web.irs.gov/AboutSBSE/CSO/PSP/TimeReporting/1508.aspx.

11.53.3.2.11  (11-15-2011)
Social Security Administration (SSA) Trust Fund Quarterly Full Time Employee (FTE) Charge Back Report

  1. SB/SE is responsible for determining the labor and non-labor costs expended by each organization within SB/SE that provides services related to the OASDI and HI Trust Funds. The Budget Office quarterly provides these costs to the Beckley Finance Center (BFC). In addition, each year SB/SE must provide relevant information to the BFC for preparation of a forecast of OASDI and HI Trust Funds expenses expected the next fiscal year.

  2. The CSO consolidated SSA report captures the SL FTE count for the portion of work connected to the Federal Insurance Contributions Act (FICA) administration also referred to as Social Security and Medicare. A pre-determined percentage of certain program work is reported for charge back to the SSA Trust Fund Account.

  3. CSO is required to report the cost of our outreach and education efforts related to S/B employers and self-employed taxpayers to S&F. A file is maintained that includes source reports (Business Objects extracts and a calculation template) to support quarterly costs and the fiscal year assumption document used to calculate the data.

    Note:

    The assumption document is reviewed annually and updated as needed. The calculation percentages determined have not warranted change in the past four years.

  4. The labor (direct program hours) and non-labor (overhead, managerial, and clerical) costs for each quarter are provided and these costs must be provided within 10 business days following the end of each quarter.

  5. An LP&R analyst gathers and submits a consolidated response to the SB/SE S&F Budget Analyst quarterly who performs an analysis to compare estimated costs and documents significant variances.

  6. Samples are available, for the LP&R analyst responsible for this report, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.2.12  (11-15-2011)
Section 1204 Quarterly Managerial Certification

  1. The LP&R analyst updates and submits the consolidated CSO Managers Certification Listing quarterly to the SB/SE Section 1204 coordinator.

  2. The report is due about 3 1/2 weeks after the quarter ends.

  3. TIGTA requires functions to maintain a quarterly list containing the following manager information:

    • Section 1204 classification status (non-1204 for CSO managers)

    • Name

    • Standard Employee Identification (SEID)

    • Position title

    • Post of duty (POD)

    Note:

    Due to the current nature of CSO work, the managers are not required to submit individual quarterly self-certification forms and have "Non-Section 1204" classification status. CSO only needs to provide the certification listing quarterly.

  4. LP&R is responsible for gathering the updates from all the CSO functions and for providing a consolidated response to the SB/SE Section 1204 coordinator. Managers, acting managers or employees detailed into management positions on the last day of a quarter must show on the listing. LP&R provides guidance to the functions, that enter their quarterly updates on the CSO-PSP Joint SharePoint site. The LP&R analyst reviews the changes, consolidates the response, and submits the report on behalf of CSO.

    Note:

    At the bottom of the consolidated manager list, include the Quarterly Total Manager Count. This calculation consists of the beginning of year (01/01/YY) total managers from the report received from the SB/SE Section 1204 coordinator, plus (+) managers added in the quarter, minus (-) managers deleted in the quarter, equals (=) Total for the quarter. Also, add this calculation to the bottom of the submission e-mail.

  5. Samples are available, for the LP&R analyst responsible for this report, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.2.13  (11-15-2011)
CSO Mentoring Program

  1. LP&R has responsibility to develop and oversee the CSO mentoring program.

  2. This program is voluntarily offered to CSO Paraprofessionals. Program aspects:

    1. Soliciting for volunteer mentors.

    2. Matching a mentor with a protégé based on career targets.

    3. Monitoring the progress of the participants.

    4. Conducting regular skill building conference calls (recommended monthly).

    5. Providing guidance and direction on preparing career learning plans (CLPs).

    6. Offering opportunities for Paraprofessionals to participate on teams along with their mentor to gain a broader view of CSO.

    7. Communicating detail opportunities and openings for which the Paraprofessionals may have an interest.

    8. Developing a partnership between the mentor and protégé, including the manager, on career discussions.

  3. LP&R maintains a SharePoint site for mentors and protégés that contains resources, meeting minutes, and other program information. Permission to access the site is required.

11.53.3.2.14  (11-15-2011)
SB/SE Legislative Program Overview

  1. LP&R maintains the legislative program for SB/SE. The program consists of three processes:

    • Legislative implementation

    • Legislative proposals

    • Requests for guidance

  2. LP&R has liaison responsibility for coordinating, implementing, and monitoring the SB/SE legislative process. Program activities:

    1. Coordinating the implementation of all new legislation that affects SB/SE by ensuring all legislative provisions are assigned and specific actions developed to execute each new tax law.

    2. Updating and monitoring the Electronic Legislative Analysis Tracking and Implementation Services (E-LATIS) for timely completion of SB/SE legislative provisions and action items. This includes appropriations directives that affect SB/SE.

    3. Assisting in requests for researching pending and current legislation.

    4. Assisting Commissioner, SB/SE office with the clarification and submission of the SB/SE legislative proposals.

    5. Assisting Commissioner, SB/SE office with the clarification and submission of SB/SE Requests for Guidance to Chief Counsel.

11.53.3.2.14.1  (11-15-2011)
Legislation, Planning and Review Roles and Responsibilities

  1. LP&R partners with other organizations to assist in the coordination of the SB/SE Legislative Program.

    1. LP&R coordinates with Legislative Affairs (LA), which has oversight responsibility for legislative proposals, coordinating legislation with Treasury and Congress, reviewing Congressional testimony, attending hearings, and monitoring legislation through passage for the IRS Commissioner.

    2. LP&R coordinates with LA, which has servicewide oversight responsibility for the legislative implementation process.

  2. LP&R also coordinates the legislative process with:

    1. Other functions within SB/SE.

    2. Other functions within IRS.

    3. Commissioner, SB/SE staff, which has oversight responsibility for the legislative program.

    4. SB/SE Communications, which has oversight responsibility for preparing legislative communication plans for all new SB/SE impacted legislation during the implementation process. This includes coordinating with Communications & Liaison (C&L) on external communication and preparation of internal communication for the SB/SE staff.

    5. SB/SE Business Units (BU), which create legislative proposals as well as develop and monitor legislative implementation action plans for their specific programs.

    6. SB/SE Learning and Education, which has oversight responsibility for developing training related to all new legislation that affects SB/SE.

11.53.3.2.14.2  (11-15-2011)
Legislative Preliminary Review Activities

  1. Legislative Affairs (LA) monitors proposed legislation (bills) as part of their oversight and coordination role. LA analyzes and tracks developing legislation that may affect IRS programs until Congress suspends activity on the bill or passes it.

    1. Pending bills are those being formulated or considered for passage by Congressional Subcommittees, Congressional Committees, Conference Committees, U.S. House of Representatives or U.S. Senate. Pending bills are those that have not been signed into law by the President.

    2. LA tracks bills of greatest interest to Treasury and IRS as they progress through the House Ways and Means Committee and the Senate Finance Committee to enactment by the full Congress.

  2. In addition, LA issues weekly updates via e-mail on pending legislation. Any IRS employee can review the status of pending legislation by accessing the IRWeb page, selecting "Research" then selecting "THOMAS" and entering a key word search.

  3. LA distributes information to the BODs concerning pending legislation. LA or LP&R liaisons assist with legislative research. Any IRS employee can review the status of recently passed legislation, legislative history, and complete legislative language by accessing the IRWeb page, researching as in (2) above. LA and LP&R also have subscriptions to additional research sites, such as Congressional Quarterly (CQ), that provide expanded and timely information.

  4. LA serves as the principal liaison between IRS leadership and the IRS Operating Divisions for implementing legislation.

    1. The LA Point-of-Contact (POC) forwards pending legislation to SB/SE LP&R Implementation branch when enactment is imminent, i.e. when legislation expects to pass both Houses of Congress but has not yet been signed into law or enacted by the President of the United States.

    2. LA POC tentatively assigns leadership of each legislative provision to an IRS Business Operating Division (BOD) Commissioner or functional area, subject to later confirmation. The LA POC also forwards it to the Commissioner, SB/SE office. The Commissioner, SB/SE office has responsibility for SB/SE provision assignment.

    3. Commissioner, SB/SE office reviews the attached bill and identifies provisions of the bill that SB/SE owns or has impact; and has responsibility for assignment of provisions, as well as, engagement of the executives and other responsibilities for Commissioner oversight.

    4. Within each BU, the coordinator distributes the legislative text for preliminary review by each program manager. Program managers consider each legislative provision, outlining significant business impacts and policy issues that legislation may precipitate. Program managers also develop a list of actions their Subject Matter Experts plan to take to implement each provision and forward it to their BU coordinator.

    5. The BU coordinator:

      1) Compiles an overall BU implementation outline
      2) Evaluates whether their BU has Executive lead for implementation of any Provision
      3) Forwards the BU implementation outline to the LP&R liaison
      4) Briefs the BU Executive in preparation for an SB/SE implementation meeting

    6. BU Executives should understand the impact of legislative provisions upon their program areas. They should be prepared to accept leadership for a number of legislative provisions, including those for which their program managers are responsible for policy or have the preponderance of actions.

  5. After the preliminary review by SB/SE Business Units, the LP&R liaison convenes an initial SB/SE meeting to discuss the legislation [See IRM 11.53.4.10 (5)]. This meeting may be within one day to one week from receiving the proposed legislation.

    1. LP&R liaison invites SB/SE BU Executives, BU coordinators, Division Counsel, the Disclosure Manager, SB/SE Communications representatives, and Learning and Education (L&E) liaisons to the meeting. MITS, Forms and Publications, Submission Processing, and others may also be considered.

    2. During the meeting, LP&R liaison will discuss anticipated SB/SE legislative impact, and assign leadership for SB/SE-owned provisions to BU Executives (with the Executive's concurrence).

    3. If it is evident that another operating division owns the provision or has impact, the LP&R liaison contacts the operation’s division coordinator to discuss and resolve.

    4. The LP&R liaison records and maintains the minutes of the meeting for distribution.

11.53.3.2.14.3  (11-15-2011)
Legislative Implementation Activities

  1. When a bill is close to passage, and is expected to pass the House and Senate in the next few days and not likely to be vetoed by the President of the United States, the legislative implementation activities begin. These activities differ very little from the Legislative Preliminary Review Activities, but they do not offer as much lead-time as the Preliminary Review.

  2. LA will distribute new legislation to the Operating Divisions immediately after passage. LA will then conduct a meeting with BOD leadership to explain the new legislation and confirm BOD leadership for each new legislative provision. In the absence of the Commissioner, SB/SE Representative, LP&R liaison will attend this meeting, confirming or negotiating provision ownership for SB/SE. This confirmation or negotiation is based on the preliminary discussions during the meeting described in IRM 11.53.3.2.14.2(5). LA will input the enacted legislation in E-LATIS for monitoring and tracking.

  3. After the LP&R liaison receives implementation outlines and any required impact information, SB/SE legislative meetings are conducted for consultations between BUs, and other Office or BOD staff, Chief Counsel, Forms, and Publications, Notice Modernization, MITS, BSP, and Planning & Performance Management in Strategy & Finance (PPM).

  4. If required, the LP&R liaison receives BU costing impacts. A brief analysis of significant resource/implementation impact to each BU is prepared. Included in significant resource/implementation impacts are items such as cross-BOD coordination, form changes, internal legal opinion needs, Work Request (WR) needs, contracting requirements, processing work-around and/or potential implementation obstacles.

  5. Coordination - The LP&R liaison has responsibility for coordinating implementation of each SB/SE-owned legislative provision.

    1. Each SB/SE BU provides the LP&R liaison with a POC. The LP&R liaison will meet with BU coordinators, other Operating Divisions, Division Counsel, Disclosure and Communications specialists, L&E liaisons, MITS, Forms and Publications, Submission Processing, and possibly others as they identify actions required to fully implement the new law and monitor status of these actions until completed. When it is necessary to conduct a meeting, the LP&R liaison will obtain conference lines, reserve a conference room (if needed), and issue an e-mail invitation to all participants.

    2. Once a BU coordinator receives the legislative information, it is disseminated throughout their organization for review and analysis. The BU coordinator leads the analysis, review, and feedback activities within their organization, and submits timely feedback to the LP&R liaison through the appropriate chain of command and ultimately through their Executive. The LP&R liaison assists in these activities to ensure coordination and to address potential actions for implementation.

    3. Each BU identifies implementation actions required by the new law. The BU's POC is also responsible for submitting high-level actions for E-LATIS to the LP&R liaison(s). Each POC is responsible for monitoring and providing status updates for their actions on a monthly basis or when requested by the LP&R liaison(s).

    4. Each BU or LP&R liaison will coordinate and ensure all cross-BOD activity occurs and other BODs enter and monitor actions in E-LATIS on a monthly basis.

    5. A Communications specialist develops a legislative communication plan, outlining key messages, communication vehicles, audience, and due dates for communications actions. The LP&R liaison enters these items on E-LATIS.

    6. SB/SE Learning & Education (L&E) representatives review BU implementation plans and identify needs for new instruction or training modules. The LP&R liaison(s) enter these items into E-LATIS.

11.53.3.2.14.3.1  (11-15-2011)
Legislative Implementation Plan

  1. The LP&R liaison constructs a comprehensive SB/SE legislative implementation plan working document. It consists of a high-level outline, including all legislative provisions and SB/SE associated implementation actions. Implementation actions may include forms and publications changes, legal advice or regulations, Work Requests (WR), stakeholder communications or publicity, Compliance memoranda, IRM updates/alerts, updated phone scripts, post-processing adjustments, non-programmed notice changes, new taxpayer notices, and business processes coordinated with other BODs.

  2. LP&R prepares a brief analysis of significant resource/implementation impacts on each BU. Included in significant resource/implementation impacts are items such as cross-BOD coordination, form changes, internal legal opinion needs, WR needs, contracting requirements, processing work-around, or potential implementation obstacles. Once the functional Business Unit approves it, the LP&R liaison(s) enters the actions in E-LATIS for each legislative act.

  3. Communications Plan - A Communications liaison develops a legislative communications plan for enacted legislation. Each legislative communications plan incorporates three sections:

    • Strategic Components

    • Operational Components

    • Post-Project Results


    The Strategic Components:

    • Strategic Initiative

    • Program Background

    • Business and Behavioral Objectives

    • Communications Objectives

    • Situational Analysis

    • Audiences (Internal and External)

    • Strategic Approach

    • Key Messages

    • Training, Measurement

    • Budget and Plan Approval

  4. E-LATIS Entry - BU coordinators finalize implementation action items and forward them to the LP&R liaison by due dates discussed in the initial SB/SE legislative meeting. The LP&R liaison(s) enters the items into E-LATIS.

11.53.3.2.14.4  (11-15-2011)
Post-Legislative Implementation Activities

  1. These activities occur after implementation items are entered into the E-LATIS system and continues through completion of each implementation item. Activities include periodic review of legislative implementation for Strategic Planning, including the Business Performance Review, Treasury review, or for external audit purposes.

11.53.3.2.14.4.1  (11-15-2011)
Monitoring E-LATIS

  1. The status of legislative provisions and implementation items posted to E-LATIS is updated regularly, based on the due dates provided by the BU POCs. LA monitors status (red, yellow, green) and completion of all legislative provisions and implementation actions in E-LATIS. Overdue provisions and actions are reported to BOD Commissioners monthly for immediate action.

  2. The LP&R liaison(s) monitors actions monthly to ensure timely implementation of the legislation. It is imperative that the Business Units notifies LP&R liaison(s) before the status is red. The LP&R liaison(s) and BU:

    1. Updates/completes SB/SE-owned legislative provisions and implementation actions in E-LATIS monthly.

    2. Notifies the BU coordinators of necessary provision and action updates at least one week prior to the input due dates.

  3. BU coordinators are responsible for the following monthly activities:

    1. Providing status updates to those SB/SE provisions and action items owned by BU Executives. The status for actions with due dates within six months are updated the first Monday of each month and provision updates are made by the 15th of each month.

    2. Analyzing the status (red, yellow, green) of those provisions for their Executive leads.

    3. Briefing the BU Executive about completed actions/provisions and the cause(s) of delayed/suspended actions (yellow, red).

    4. Timely elevating to the BU Executive, unresolved policy issues or implementation barriers that require Executive consideration to the BU Executive timely.

    5. Reporting the status of legislative actions and provisions for use in the SB/SE Business Performance Review.

  4. Legislation may require IRS to submit reports to Congress (sometimes on a periodic basis, such as quarterly or annual reports to Congress). LA personnel enter these requirements into the database. If SB/SE is responsible for the preparation of a congressional report, the Chief, LP&R should request the SB/SE Executive Assistant initiate an E-TRAK.

  5. Sometimes related to pending or passed legislation, the E-LATIS system does not monitor Congressional inquiries or Joint Committee inquiries.

11.53.3.2.14.5  (11-15-2011)
Legislative Proposals Overview

  1. Legislative Proposals are suggestions for legislation that will further the objectives of the IRS Strategic Plan (such as reducing the tax gap) to improve service and compliance. Legislative proposals may seek to address an area of noncompliance, reduce the burden or complexity of tax administration, or seek technical corrections to rectify oversights or omissions.

  2. Legislative Proposals are submitted in two ways:

    1. From internal sources, including SB/SE staff and offices, the Commissioner, SB/SE other IRS Business Operating Divisions (BODs) or organizations, and the IRS Commissioner.

    2. From external sources, including Practitioners, Stakeholder organizations, Treasury, other Federal Agencies, and Congress.

  3. The Deputy Commissioner presents to the IRS Commissioner legislative proposals cleared by the IRS BODs. Proposals approved by the Commissioner are sent to Treasury for review and further consideration. Treasury will consult with OMB on the proposals. Proposals approved by Treasury and OMB are shared with Congress for consideration and possible inclusion in future legislation.

  4. Legislative Affairs monitors the progress of legislative proposals once they are approved within IRS and ready for submission to Treasury for further clearance and submission to Congress for consideration. LP&R liaison coordinates with Legislative Affairs to determine the status of proposals in Treasury or Congressional consideration.

11.53.3.2.14.5.1  (11-15-2011)
Proposal /Request for Guidance Process

  1. Within SB/SE, the LP&R staff has responsibility for preparing the solicitation, monitoring, tracking, reviewing, and coordinating legislative proposals with impact on SB/SE.

  2. The SB/SE Legislative Proposal process provides two purposes:

    1. An updated inventory of proposals for the Commissioner, SB/SE office to use in responding to periodic requests from Treasury/Congress.

    2. A vehicle for seeking needed changes identified by SB/SE staff.

  3. The SB/SE Legislative Proposal process involves:

    1. Annual Legislative Proposal Request - The annual request canvassing for any proposals warranting consideration by Treasury and Congress is composed by the LP&R liaison for e-mail distribution by Commissioner, SB/SE staff. This request provides guidelines, a legislative proposal template and an example of an existing legislative proposal, which provides useful information to assist in the development of a proposal. The information is found on the Legislative Affairs website: http://irweb.irs.gov/AboutIRS/bu/cl/la/default.aspx.

    2. Contents of Proposal - As set forth in the proposal template, a legislative proposal should include an explanation of the existing Code section and suggested changes, problems seen under current law, an assessment of the need for the legislative change, description of impact on compliance or enforcement, and revenue and administrative resource effects of the proposal.

    3. LP&R Reviews and Assigns Legislative Proposals within SB/SE - The LP&R liaison reviews the proposals received during the annual process. Proposals received outside the annual process, is part of the next scheduled annual review. The liaison may contact the originator for additional information if the proposal needs clarification.

    4. LP&R Monitoring and Tracking - The LP&R liaison adds proposals to the SB/SE GAO/TIGTA/Legislative Database. Permission to access the database is required from the Chief, GAO/TIGTA/IMRS (GTI). The LP&R liaison tracks and updates the proposals through the process.

    5. SB/SE Division Counsel’s Review of Legislative Proposals:
      1) After adding a proposal to the tracking spreadsheet, SB/SE Division Counsel receives it for review. As necessary, Headquarters Division Counsel will assist in determining whether the proposal requires a legislative change, is feasible, and warrants further consideration.
      2) The LP&R liaison requests each SB/SE Executive prioritize their list of proposals.
      3) The LP&R liaison and SB/SE Leadership (Commissioner and Executives) will meet with SB/SE Division Counsel to discuss the feedback provided on the legislative proposals.
      4) Headquarters Division Counsel will work with the Executives and POC in the originating office on feasibility and need for the suggested legislative change.
      5) The Commissioner, SB/SE receives the proposals that warrant further consideration in a summary format after consultation between the appropriate SB/SE office and Headquarters Division Counsel. The originators of the proposals that do not warrant further consideration are notified and further development is suspended.

    6. Summarization of Legislative Proposals for Commissioner, SB/SE Approval - LP&R provides the Commissioner, SB/SE office with a summary of the requests in order of ranking. The Commissioner, SB/SE will prioritize the requests based on the effect on SB/SE needs, the Strategic Plan, impact on voluntary compliance, and other appropriate considerations, then forwards them to Counsel for consideration.

    7. Developing Approved Legislative Proposals - Approved proposals that the Commissioner, SB/SE determines support the priorities listed above should be fully developed.

    8. Clearance Process for Legislative Proposals - The LP&R liaison sends fully developed proposals to Commissioner, SB/SE office for clearance and approval (Commissioner, SB/SE, Deputy Commissioners, IRS Commissioner, and IRS Chief Counsel). After the IRS Commissioner and IRS Chief Counsel approve the legislative proposal, IRS Legislative Affairs forwards the proposal to Treasury and OMB for further consideration.

11.53.3.2.14.5.2  (11-15-2011)
Request for Guidance Process

  1. Within SB/SE, the LP&R staff has responsibility for preparing the solicitation, monitoring, tracking, reviewing, and coordinating requests for guidance from SB/SE.

  2. The SB/SE Request for Guidance process provides a vehicle for seeking needed changes identified by SB/SE staff.

  3. The SB/SE Request for Guidance process involves:

    1. Annual Request for Guidance Request – The annual request for guidance is included in the request for legislative proposals composed by the LP&R liaison for distribution by the Commissioner, SB/SE staff. The e-mail request provides useful information to assist in the development of the request.

    2. Contents of Request – As set forth in the request e-mail, a request for guidance should include:
      1) Code section(s) involved
      2) Why guidance is needed
      3) History related to the issue
      4) Suggested form of the guidance
      5) Potential impact of guidance
      6) Other IRS organizations we will need to coordinate with on the issue
      7) Person to contact for information (name and telephone number)

    3. LP&R Reviews and Assigns Request for Guidance within SB/SE – The LP&R liaison reviews the requests received during the annual process. Requests received outside the annual process are part of the next scheduled annual review. The liaison may contact the originator for additional information if the request needs clarification or development.

    4. LP&R Monitoring and Tracking – The LP&R liaison adds requests to the SB/SE GAO/TIGTA/Legislative Database. Permission to access the database is required. The LP&R liaison tracks and updates the proposals through the process.

    5. SB/SE’s Review of Request for Guidance
      1) After adding a request to a tracking spreadsheet, the LP&R liaison requests each SB/SE Executive prioritize their list of requests (if not already completed).
      2) The LP&R liaison reviews the requests to determine if guidance is appropriate or the request rises to a legislative proposal. If the request requires a change to legislation, it is returned to the author for re-submission as a legislative proposal.
      3) The LP&R liaison organizes a meeting with SB/SE Counsel and SB/SE Leadership (Commissioner and Executives) to discuss the requests for guidance and provide a final ranking.
      4) The Commissioner, SB/SE receives the ranking and guidance requests that warrant further consideration.

    6. Summarization of Request for Guidance for Commissioner, SB/SE Approval – LP&R provides Commissioner, SB/SE office with a summary of the requests in order of ranking. The Commissioner, SB/SE will prioritize the requests based on the effect on SB/SE needs, the Strategic Plan, impact on voluntary compliance, and other appropriate considerations, then forwards them to Counsel for consideration.

11.53.3.3  (10-01-2006)
PSP's Operations Support (OS)

  1. OS provides critical operational and administrative support to PSP in agreement with the goals and priorities of CSO.

11.53.3.3.1  (04-27-2010)
Mission and Responsibilities of Operations Support

  1. The primary mission of OS is to provide operational and administrative support to all functions within the CSO organization enabling SL Field, SL HQ, and Communications to achieve their respective goals and objectives.

  2. To assist CSO in accomplishing their mission, the Chief, OS provides leadership and direction in the following:

    1. Develops and issues consistent CSO operational guidelines to ensure standardized procedures throughout the organization.

      Example:

      CSO Employee Suggestion Program (ESP).

    2. Develops and coordinates hiring and staffing activities within the CSO organization, including overseeing SB/SE Requests for Organizational Changes (S-ROC).

    3. Collaborates with CSO Directors to develop CSO's training plans.

    4. Coordinates National Treasury Employees Union (NTEU) issues with Labor Relations, SB/SE SMART Human Capital Office, and CSO Directors.

    5. Ensures timely preparation and processing of Office of Government Ethics (OGE 450), Confidential Financial Disclosure Reports.

    6. Ensures updates of the Business Continuity Plan.

    7. Coordinates the Work Request Management System (WRMS) process.

    8. Works various special projects as assigned by the Director, PSP.

11.53.3.3.2  (10-01-2006)
Key Interdependences of Operations Support

  1. The Chief, OS reports to the Director, PSP.

  2. OS staff interacts at the Headquarters and Field levels with all functions within CSO as well as functions within SB/SE, W&I, LB&I, and TE/GE.

  3. OS staff coordinates issues on behalf of the CSO Directors that concern NTEU, SB/SE SMART Human Capital Office, and Labor Relations (LR).

  4. OS collaborates with Modernization & Information Technology Services (MITS) concerning equipment and Work Request Management System (WRMS) issues.

11.53.3.3.3  (11-15-2011)
Roles and Responsibilities of Operations Support Analysts

  1. OS analysts ensure:

    1. Communication of operational guidance to CSO management and their staff.

    2. Timely meeting staffing and hiring goals of CSO using resources to maximize the number of candidates for potential positions.

    3. CSO training plans address critical training needs. Opportunities for alternative delivery methods are identified and staff is provided with "just-in-time" training and procedures to meet the current rollout of operational priorities.

    4. Employees receive mandatory training.

    5. Workspace and appropriate equipment is available to employees within the CSO organization.

    6. WRMS information is input and coordinated throughout the process.

    7. Timely preparation of S-ROCs.

    8. Management and timely closing of Employee Suggestions.

    9. Coordinate the Management Readiness Programs for CSO.

  2. OS Lead analyst responsibilities:

    1. Provide leadership and direction to OS analysts.

    2. Serve as a coach and mentor.

    3. Communicate program assignments and timeframes.

    4. Complete ad hoc assignments.

    5. Serve as acting Chief, OS during absences.

11.53.3.3.4  (04-27-2010)
Employee Suggestion Program (ESP)

  1. The Employee Suggestion Program (ESP) is a vehicle for submitting ideas for improving the organization. Employees are encouraged to submit acceptable ideas and management agrees to consider granting an appropriate award for those adopted. Refer to IRM 1.55.5, Wage and Investment - Employee Suggestion Program, Exhibit 1 (1.55.5-1), Frequently Asked Questions, for additional guidance.

  2. Employees submit all suggestions via the Employee Suggestion database: http://esp.web.irs.gov.

  3. Suggestions that impact CSO operations are reviewed and assigned to CSO Subject Matter Experts (SMEs).

  4. OS responsibilities:

    1. Serve as the local/site coordinator for suggestions coming into the CSO organization.

    2. Review Form 13380, I Suggest, for completeness and meeting appropriate program criteria.

    3. Assign a number to the suggestion if the employee is unable to submit the suggestion on the Agency Wide Shared Services (AWSS) electronic website. See IRM 1.55.5.7, Employee Suggestion Program, Suggestion Identification Numbers.

    4. Send an acknowledgement letter to the submitter within seven days of suggestion receipt by the coordinator.

    5. Assign the suggestion to a Site Evaluator or SME.

    6. Handle all completed suggestion evaluations from the Site Evaluator. See IRM 1.55.5.8, Employee Suggestion Program, Completed Suggestion Evaluation.

    7. Complete actions for adopted or non-adopted suggestions. See IRM 1.55.5.9, Employee Suggestion Program, Adopted Suggestions.

    8. Perform other actions necessary to monitor the process and close the suggestions.

  5. CSO Suggestion Reviewer responsibilities:

    1. Complete the evaluation within 60 days from the received date of the suggestion package.

    2. Prepare Form 2665, Suggestion Evaluation.

    3. Review and perfect the cost-benefit analysis.

    4. Contact submitter to clarify the suggestion, if necessary.

    5. Prepare decision for signature of approving official if rejecting or adopting the suggestion at the local level.

    6. Obtain signature of approving official on Form 2665.

    7. Return completed file to CSO ESP coordinator.

    8. Refer to IRM 1.55.5.5.4, Employee Suggestion Program, Local/Campus ESP Evaluator for additional duties.

  6. To accomplish the program responsibilities, OS receives the following guidance and support from SB/SE SMART Human Capital Office - Information Management on the Employee Suggestion Program:

    • Administration

    • Policy

    • Marketing strategies

    • Assignments

  7. SB/SE SMART Human Capital Office - Information Management owns the ESP process. Both OS and SB/SE SMART Human Capital Office - Information Management coordinate efforts to meet both organizations’ employee suggestion program needs.

  8. For additional information on ESP refer to:

    • Automated Employee Suggestion Program http://esp.web.irs.gov

    • Employee Suggestion Program (Employee Resource Center) http://ansc.irs.gov/suggestions/s-intro.htm

11.53.3.3.5  (04-27-2010)
Hiring and Staffing

  1. OS, in coordination with the Director, CSO (staff Budget Analyst) develops and coordinates all hiring and staffing activities within the CSO organization.

  2. OS responsibilities:

    1. Provide oversight for bi-weekly CSO staffing chart updates.

    2. Monitor on-board and authorized staffing patterns to ensure functions are not exceeding the authorized counts and employees on temporary promotions show in the correct organizations.

    3. Implement SB/SE requests for organizational changes that impact staffing.

    4. Serve as point of contact for Employment Branch on all personnel related issues.

    5. Maintain vacancy reports.

    6. Monitor weekly Career Opportunities Listings to ensure only approved openings for authorized positions are announced accurately.

    7. Coordinate requests for exception to any hiring freeze.

    8. Collaborate with SB/SE SMART Human Capital Office to resolve unique staffing issues.

    9. Develop and revise CSO organizational charts.

    10. Coordinate and assist with the development of new position descriptions (PDs).

    11. Develop guidance for various issues such as no-cost moves/change in post-of-duty.

11.53.3.3.5.1  (11-15-2011)
Hiring and Staffing Reports

  1. Maintaining the CSO Staffing Charts - OS is responsible for the coordination and monitoring of all hiring and staffing activities within CSO to ensure CSO remains within the approved Authorized Staffing Pattern (ASP). OS manages the program by developing the CSO Staffing Charts and reviewing the bi-weekly updates. The primary responsibility of the OS analyst is to review the updates input by the CSO Point of Contacts (POCs). The OS analyst must also ensure the changes are justifiable and consistent with the approved ASP.

  2. CSO Staffing Chart categories:

    • Authorized Staffing Pattern (ASP)

    • Permanent on Rolls (POR)

    • Temporary Promotion

    • Detail

    • Part Time

    • Employee Name

    • Branch (Director, SL Field, SL HQ, PSP, and Communications)

    • Position Title/Job Series/Grade

    • Full Working Level (FWL)

    • Position Description (PD) Number

    • Office Locations

    • Bargaining Unit (BU) or Non-Bargaining Unit (NBU) Employee category

    • Projected gains/losses

  3. Maintaining CSO Vacancy Chart - The OS analyst assigned to staffing and hiring is responsible for overseeing the maintenance of the vacancy chart. Each functional POC is responsible for maintaining the functional changes. This responsibility is managed through bi-weekly updates. The primary responsibility of the OS analyst is to review the updates input by the CSO POCs. The OS analyst must also ensure the changes are justifiable and consistent with the approved ASP.

  4. CSO Vacancy Report categories:

    • Date of Vacancy

    • Number of Vacancies

    • Type of Vacancy

    • Branch

    • Organizational Code

    • Manager’s Name and SEID

    • Primary Building Code

    • Secondary Building Codes

    • Position Description Number (PD #)

    • Position Title

    • Pay Plan/Series/Grade

    • Projected Entry on Duty (EOD) date

    • Announcement Number

    • Announcement Opening Date

    • Announcement Closing Date

    • Status of Position

    • Exception Submitted to Finance

    • Selection Information – (Selectee’s Name, Grade, SEID, EOD, and POD)

    • Space Verification Needed

    • Comments

    • Request Submitted for Ad Hoc PeopleTrak

  5. CSO Organization Charts - OS prepares high-level CSO Organization Charts and works with the CSO Communications staff to post the organization charts to the website: http://mysbse.web.irs.gov/AboutSBSE/Chart/default.aspx.

    1. Identifies authorized staffing.

    2. Tracks employees on-board and monthly organizational changes.

  6. Each function has responsibility to submit all Personnel Action Requests (PAR) timely and provide monthly staffing changes.

  7. For additional information on the SB/SE Hiring and Staffing Guidelines, refer to the SB/SE Human Resources Activities website: http://mysbse.web.irs.gov/humresact/default.aspx.

11.53.3.3.6  (09-23-2008)
SB/SE Request for Organizational Changes (S-ROC)

  1. The S-ROC is the method SB/SE uses to review and approve proposed organizational changes. The Director, SB/SE SMART Human Capitol Office, is responsible for monitoring and coordinating organizational change proposals.

  2. After discussing an organizational change with PSP management and Directors, the S-ROC process begins to seek approval of the organizational design changes. The S-ROC process is not intended as a replacement for routine processes already in place or to secure funding of additional positions, upgrades, etc. The S-ROC process provides approval to the organizational design only. Once the S-ROC is approved, see IRM 11.53.3.3.7.1 for approval levels by categories, the implementation of the new design (e.g. filling positions) is completed in accordance with current Finance and Human Resource guidelines.

  3. OS responsibilities:

    1. Coordinate all S-ROC changes for CSO.

    2. Coordinate the review and approval of requested organizational changes with SB/SE SMART Human Capital Office.

    3. Determine the organizational change category type.

    4. Provide required attachments.

    5. Prepare required current and proposed organizational charts.

    6. Secure written approval from SB/SE Finance if the change results in a change in salary dollars.

    7. Assist CSO management with the development of the business case for proposed changes.

    8. Coordinate the establishment of TIMIS code changes when applicable.

    9. Implement approved changes.

    10. Maintain historical files on approved S-ROC.

  4. CSO functional offices responsibilities:

    1. Submit written requests for S-ROC changes to Chief, OS.

    2. Prepare a business case for requests for organizational changes.

    3. Develop new position descriptions when applicable.

    4. Initiate personnel actions to implement approved changes.

11.53.3.3.6.1  (09-23-2008)
S-ROC Categories

  1. S-ROC proposed changes fall into one of three categories. The category depends on the nature, scope, cost, and expected impact of recommended organizational changes. The three categories, their purpose and review/approval authority are:

    Category Purpose Review/Approval
    A Proposals that affect very limited components of the overall organization such as:

    1. Eliminating vacant positions no longer needed.

    2. Collapsing or combining the existing groups/areas.

    		 Director, CSO
    B Proposals that involve or affect other operating units, add positions not previously funded, incur additional costs, or involve changes in type of position, grade or series such as:

    1. Increase grade 14 and 15 positions.

    2. Increase management levels and/or narrow the span of control of first line managers.

    		 Approved by:

    • CSO

    • Information Management

    • Business Systems Planning

    • Human Resources

    • Finance

    • Management and Support
    C Major organizational change proposals whose scope and impact directly affect other Business Operating Divisions such as:

    1. Create/abolish/merge Director level organizations within divisions, functions, or support units.

    2. Create, abolish, promote to ES-5 level, and above.

    		 All levels above Commissioner, SB/SE and IRS Commissioner

  2. To accomplish these responsibilities, OS receives guidance and support from SB/SE SMART Human Capitol Office - Information Management.

  3. For additional information on the SB/SE S-ROC program refer to: IRM 1.53.1, Managing Organizational Change.

  4. For additional information on the SB/SE procedures refer to: http://mysbse.web.irs.gov/mgrsact/sroc/default.aspx.

11.53.3.3.7  (11-15-2011)
Training

  1. OS is responsible for developing, coordinating, and monitoring the CSO training plan and training budget in conjunction with all CSO functions.

  2. CSO’s Training Program ensures "just-in-time" training needs are met for the employees of the CSO Organization.

  3. The Director, PSP has responsibility for the oversight, development, and delivery of the CSO Training Program.

  4. The Director, PSP responsibilities:

    1. Work in partnership with the Director, SB/SE Learning & Education (L&E).

    2. Provide oversight and coordination with L&E in development and delivery of CSO Training to ensure employees have the skills and knowledge to successfully perform their job.

    3. Provide recommendations to the Director, CSO and CSO functional Directors for needed training activities.

    4. Coordinate training budget needs with L&E and the CSO Budget Analyst.

    5. Monitor the training allocation in the spending plan budget to ensure delivery of the training plan within the funding allocation.

    6. Communicate with CSO Directors to ensure information is shared and received in a timely manner.

  5. The CSO Training analyst responsibilities:

    1. Coordinate and oversee the development of the CSO training plan.

    2. Monitor the approved training plan to ensure delivery of the training plan within the funding allowance.

    3. Serve as a liaison on training related issues between the CSO functions and SB/SE L&E.

    4. Coordinate the review and approval of all CSO out-service training activities.

11.53.3.3.7.1  (04-27-2010)
Out-Service Training

  1. The CSO Training Program includes processing and approving requests for out-service training classes and sessions. The CSO Training analyst is the CSO training program point of contact for the out-service training request process.

  2. The CSO Functional Contact or originator:

    1. Submits the SF 182, Request, Authorization, Agreement and Certification of Training, for out-service training to the CSO Training analyst at least 30 days prior to the start of the class or session.

11.53.3.3.7.2  (11-15-2011)
Out-Service Approval Process – Completing the SF 182

  1. Standard Form SF 182, Authorization, Agreement and Certification of Training, is used to start the out-service training request/approval process. Provide specific information when completing the four sections on the form. Additional guidance in completing these sections is provided below.

    • A copy of the SF 182 is available at: http://core.publish.no.irs.gov/othergov/pdf/10411l06.pdf and on the CSO-PSP Joint SharePoint site in the Training Folder.

  2. Out-Service Approval Process:

    1. Employee or Originator completes SF 182 and submits to manager for approval. (Do not enter employees' Social Security Number on SF 182; use SEID.)

    2. Employee’s immediate supervisor or 1st level approver signs and approves SF 182 in Section D, Line 1d.

      Note:

      Digital signatures are acceptable for all approvals.

    3. Next level manager (if one is in place) initials next to the immediate supervisor's signature as approval/concurrence for the request in Section D, Line 1d.

    4. Originator/Functional Contact for the employee(s) initiates the Request Tracking System (RTS) request with the approval path on page 2 of the SF 182 and sends the SF 182 and RTS to CSO Training analyst for review via fax or e-mail.

    5. In CSO, the Director, PSP or designee signs and approves SF 182 in Section D, Line 2d along with the RTS request as the second-line supervisor and sends to L&E electronically or via fax.

      Note:

      The SF 182 is never sent directly to the Director, PSP. It must be submitted through the CSO Training analyst.

    6. Learning and Education (L&E) designee approves SF 182 and RTS for Director, L&E (signature in Section D, Line 3d) then forwards the request to Finance for final approval.

    7. L&E returns approved SF 182 copies to CSO Training analyst, trainee, and originator via e-mail.

    Note:

    The trainee should not register for class until the request is approved.

  3. Section A – Trainee Information

    • Employee or Originator completes applicant information section

      Note:

      Use the SEID in lieu of the Social Security Number.

    • Leave block 3, Date of Birth and block 5, Home Telephone blank.

  4. Section B – Training Course Data

    • Line 1a, b, c and d - Enter training vendor information

    • Lines 2 through 18 - Enter training course information and training objectives

    • Line 2b, Course Number Codes for CSO Functional Areas.

    Note:

    Use the Record (REC) Number off the Training Plan.


  5. Section C - Costs and Billing Information – Enter the cost projections for the Out-Service Training.

    • Line 1 - Enter the Tuition amount for the Out-Service training

    • Line 2 - Enter the travel costs

    • Line 4 - Enter RTS number - (REC) Number from Training Plan

  6. Section D - Approvals

    • Enter appropriate names, titles, phone numbers, and e-mail addresses

    • Line 1 - Enter employee's manager information

    • Line 2 - Enter second line supervisor's information (Director, PSP)

    • Line 3 - Enter training officer information (Director, Learning and Education HQ)

    • As part of the routing approval process, signatures are required for Lines 1, 2 and 3. Digital signatures are acceptable

  7. Section E - Approval/Concurrence

    • Enter Authorizing Official name, title, telephone number, and e-mail address of Strategy and Finance, "Finance, Plan Manager"

    • Signature must be secured

  8. Section F - Certification of Training Completion and Evaluation

    • Enter Authorizing Official (employee's manager) name, title, telephone number, and e-mail address

    • After training is completed, employee's manager signs line 1d. Electronic signature is acceptable.

      Note:

      The Authorizing Official will sign line 1d. If the form is signed electronically, "I approve this document" should be noted next to the Authorizing Official’s name.

    • Form SF 182 is faxed or electronically forwarded no later than five days after completion of training to the following:
      Beckley Finance Center
      e-mail - *CFO BFC Electronic Obligations*
      Fax Number - (304)254-5953

      Note:

      "Receipt and Acceptance" at the top of the form or in e-mail subject line.

    • Form SF 182 is also faxed or electronically forwarded to the CSO Training analyst

11.53.3.3.7.3  (04-27-2010)
Guidance for Completing the Request Tracking System (RTS) Request

  1. All SF 182s must have an RTS request initiated. The RTS request will be rejected if the following information is missing:

    • OCN Field - Use the Record (REC) Number off the Training Plan See SF 182 Section B, IRM 11.53.3.3.7.2(4)

    • Action Type - MISCF Miscellaneous Funds Will Not Go To Procurement or PCI - funding document for a Purchase Card Transaction

    • Date Needed - Indicate the first day of the out-service training session

    • Requested Amount - List ONLY THE TUITION. Do not put any travel estimates on the RTS

    • Items Section - List the employee's name, course title, dates, justification for training, and the REC number off the plan. It is very important that this information match the SF 182

    • Approval Path - Use the following approval path on the RTS Request:
      1) Requester
      2) Employee’s Manager
      3) Director, PSP
      4) L&E Finance Point of Contact
      5) SBBGTGR4 (Finance Plan Manager)

    Note:

    Suggest setting up an approval path to avoid re-entering.

11.53.3.3.8  (09-23-2008)
Space

  1. OS responsibilities:

    1. Monitor space availability.

    2. Ensure all CSO employees have appropriate workstations.

    3. Ensure the work environment is safe and promotes productivity.

    4. Coordinate with Agency Wide Shared Services (AWSS), Management and Support for expansion needs.

  2. To accomplish these responsibilities, OS receives guidance from SB/SE SMART Human Capital Office, Workplace Management (WPM), and AWSS on:

    • Space standards

    • Customer Funded Project Request

    • Rent Containment initiatives

    • Build-out and re-stacking

    • Locations for hiring

    • Authorization for space allocations

  3. For additional information, refer to the AWSS - Real Estate and Facilities Management website for guidelines on space management: http://awss.web.irs.gov/REFM/RealPropertyManagement/RealPropertyManagement.aspx.

11.53.3.3.9  (11-15-2011)
Project Management, Project Support and Governance for CSO Information Technology (IT) Projects

  1. The Business Systems Planning (BSP) Project Support and Governance (PS&G) staff provides assistance to project managers and their project team using the Project Management Discipline (PMD) to develop project documentation. Using PMD will increase the probability of the project’s success. OS coordinates this process for CSO.

  2. The objectives of CSO's reporting procedures for the Project Support and Governance process are:

    1. The primary objective of CSO’s reporting procedures is in compliance with the two standardized infrastructure methods of first level governance which were established for the SB/SE organization. The first method is the Business Systems Planning Risk Management Group (RMG) and the second method is the SB/SE Governance Board process.

    2. Classify CSO IT Project(s) under the RMG or the SB/SE Governance Board process. CSO’s IT Projects are currently sponsored by the RMG and the SB/SE Governance Board process; therefore, both levels of the infrastructure methods are used to report the monthly status updates of each CSO IT project to the BSP SB/SE Project Dash Board maintained on the BSP SharePoint site.

  3. The Risk Management Group is the lower level of governing body within SB/SE which allows a venue for projects to update management on status of projects, discuss issues or risks for which the PM may need assistance or want to bring to managements attention, discuss successes and accomplishments, discuss milestones, and exits approved or escalated issues or risks to higher levels of authority. The PS&G staff conducts a monthly Risk Management Group (RMG) meeting. The RMG is a forum to address project risks and remove barriers to project completion. The RMG Charter provides guidelines for the establishment and operation of the SB/SE RMG. It sets forth the objectives, scope, organization, responsibilities, and general methods of operation.

  4. The SB/SE Governance Board is the second level of a two-tiered SB/SE Project Management infrastructure. The Governance Board meets monthly and is chaired by the Deputy Commissioner. SB/SE Directors participate to make policy decisions, report project status (on an exception basis), discuss cost-cutting OU project issues, present topics requiring decisions of the Governance Board, communicate IT issues/events, and report "need to know" items.

  5. The scope of CSO’s reporting procedures for the SB/SE Governance Board process are:

    1. Foster and engage the necessary involvement of the OU representative, project managers, senior managers, and executives in strategic projects.

    2. Monitor progress of projects within CSO and provide recommendations for continued improvement.

    3. Resolve issues which cross functional lines (i.e. MITS, AWSS, NTEU, etc.).

    4. Provide oversight and policy guidance to assure project success.

    5. Ensure accurate project status reporting via the monthly BSP dashboard report.

    6. Provide the Director, CSO with monthly status reports for all CSO IT Projects.

  6. When CSO has a need to consult with BSP to ascertain the required support for a new project(s), the OU Representatives and the BSP staff will work jointly to determine which project/effort goes to which process. Projects under the RMG are:

    • All Tier B projects *

    • Re-engineering projects in the implementation phase

    • Selected improvement projects

    • Other high profile/high risk projects

    * A project is classified Tier B if it has any of the following characteristics:

    • Modifies/enhances existing system or process

    • Provides limited change functionality

    • Provides bridge between current and modernization architecture

    • Includes all non-major projects

  7. Presently, all CSO’s projects and other major efforts are governed under the SB/SE Governance Board structure. The general guidelines for assigning a project to this method of governance are:

    • Smaller projects

    • Lower visibility efforts

    • Re-engineering projects in the design phase

      Note:

      Other key projects are governed under the SB/SE Governance Board process.

  8. CSO IT Project coordinator responsibilities:

    1. Provide a monthly CSO IT Project status report to the Director, PSP.

    2. Provide the Director, CSO with a high-level "White Paper" update status regarding significant IT Projects as needed.

    3. Provide a forum for projects under SB/SE Governance Board to raise risks/issues.

    4. Provide guidance and direction to Project Managers who need business decisions supported to keep their projects moving.

    5. Work with the Director, CSO to establish process improvement for the SB/SE Governance Board process.

11.53.3.3.10  (11-15-2011)
Information Technology (IT) and Equipment

  1. OS responsibilities:

    1. Monitor and update the CSO Standardized IT Portfolio.

    2. Provide all CSO employees with authorized IT and Office Equipment.

    3. Ensure all CSO employees have IT software components.

    4. Coordinate with MITS through SB/SE BSP for expansion of equipment needs when justifications are necessary.

  2. To accomplish these responsibilities, OS receives guidance from the MITS Organization, SB/SE BSP Operating Unit, and SB/SE Workplace Management (WPM) on the following:

    • IT and office equipment replacements

    • Customer Funded Project Requests

    • Office equipment

    • Computer security requirements

    • Computer software upgrade requirements

    • OS Get Services procedures and authorizations

11.53.3.3.11  (11-15-2011)
Work Request Management System (WRMS)

  1. Responsibilities of the WR Requester and Approver:

    WR Requester: The individual who creates the work request in WRMS or on behalf of the requester. The WR requester is required to designate an approver and may designate additional approvers as well.

    WR Request Approver: The request approver in WRMS will be the central organizational point of contact for the UWR process and will be designated with the authority to approve WRs for the OU Director and is responsible for:

    1. Reviewing WRs for completeness and impact to the organization.

    2. Returning incomplete WRs to the Requester for further action to complete the request.

    3. Determining whether additional approvers (Request Approvers) are needed and assign, if required.

    4. Approving, denying or requesting more information in accordance with the requesting organization's policies and procedures.

    5. Participating in the escalation process as needed.

  2. Submission of on-line (OL) 5081 and Training Requirements:

    1. Submission: All users must first submit an OL5081 request. When initiating the OL5081, select the Work Request Management System (WRMS) component from the "System Menu" . Once the employee’s manager has approved the OL5081 request, Demand Management will add the employee’s information (name and BOD) to the UWR Database.

    2. Training: After added to the system, the employee can begin the training. Employees can access the training modules on the WRMS website. Once the training is completed, the requester can create a WR.

    Note:

    Employees selected as Request Approvers will need to submit an OL5081 access request for the role of "WRMS Prod 2 – Request Approver" when the WRMS roles are made available in OL5081.

    Reminder:

    Go to the WRMS homepage: http://mits.web.irs.gov/SP/RADM/WRMS and select "Training" .

11.53.3.3.12  (11-15-2011)
Office of Government Ethics - OGE 450, Confidential Financial Disclosure Report

  1. The Office of Government Ethics (OGE) Program is a safeguard for employees as well as the government. It provides a mechanism for determining actual or potential conflicts between the employees’ public responsibilities and their private interests and activities. This allows the employee and the agency to fashion appropriate protections against such conflicts.

  2. Currently, all filing requirements are based on the individuals duties and responsibilities (see below) as established by the Director of each Operating Unit. If a Director decides that they want a person to file based on duties that "may be" assigned, or by level, that is their option.

  3. An employee, who is not required to file a SF 278, Public Financial Disclosure Report, (SF 278 is only filed by SES Executives) is at grade GS-15 or below, or comparable pay rates, must also file a Confidential Financial Disclosure Report (OGE Form 450) if either applies:

    1. The duties and responsibilities of the employee's position require the employee to participate personally and substantially, through decision or the exercise of significant judgment, in the taking of any Government action regarding: contracting or procurement; administering or monitoring grants, subsidies, licenses, or other Federally conferred financial or operational benefits; regulating or auditing any non-Federal entity; or other activities in which the final decision or action will have a direct and substantial economic effect on the interests of any non-Federal entity.

    2. The duties and responsibilities of the employee's position require the employee to file such a report to avoid a real or apparent conflict of interest, and to carry out the purposes behind any statute, executive order, rule, or regulation applicable to or administered by that employee. This might include employees whose duties involve the investigation or prosecution of criminal or civil law.

  4. Financial disclosure reports, used to identify potential or actual conflicts of interests, must be filed with the employee’s immediate supervisor within 30 days of entering a position for which the Director of the Operating Unit determined that the duties and responsibilities meet filing requirements (including details) and then annually by February 15th.

  5. OS has responsibility for the following OGE 450 actions:

    1. Serve as the CSO OGE coordinator.

    2. Ensure OGE 450 packages are properly completed.

    3. Identify positions required to file OGE 450, Confidential Financial Disclosure Report, within CSO from information provided by the SB/SE SMART HCO OGE 450 Coordinator.

    4. Prepare monthly activity reports due the first business day of the month to include:
      1) New Filers Report
      2) Deletion Report
      3) Change Report
      4) No Change Report

    5. Prepare the Annual Master Filer Listing.

    6. Inform employees of their requirement to file.

    7. Ensure filers complete the annual Ethics training.

    8. Provide guidance on completing required documents.

  6. To accomplish these responsibilities, OS receives guidance and support from SB/SE SMART Human Capital Office. Additional information can be found at: http://mysbse.web.irs.gov/mngmywkpl/oge450/default.aspx, and the Ethics website:http://ccintranet.prod.irscounsel.treas.gov/Common/EthicsLink/FinancialDisclosure/Pages/ConfidentialFinancialDisclosure.aspx.

11.53.3.3.13  (11-15-2011)
Frontline Manager Readiness Program (FLRP) and Senior Management Readiness Program (SMRP)

  1. LP&R, in coordination with the staff of the Director, CSO and SB/SE Talent Management Branch, develops and coordinates the Frontline Manager and Senior Management Readiness Program activities within the CSO Organization.

  2. LP&R responsibilities:

    1. Conduct annual needs assessment.

      Example:

      Each year in mid-April, check with the CSO Functions (usually the Technical Advisor) for their upcoming needs. Notify the CSO Training analyst of the count as information is referenced in the training plan.

    2. Market programs to employees interested in careers in management and advancement in current management levels.

      Example:

      Contact CSO Communications Specialist to create an all employee message from the Director, CSO announcing the program opening. Also, set up an information call with SMART HCO and Personnel to go over the management application process.

    3. Coordinate position needs with the functions and personnel timely and accurately so FLRP/SMRP vacancy announcements are not delayed.

    4. Coordinate vacancy announcements, ranking, and interviews.

    5. Conduct an orientation for selected candidates, their coaches, and managers with program requirements.

    6. Develop program travel policy in conjunction with the CSO Budget Analyst and monitor travel expenditures.

    7. Ensure assignment of FLRP/SMRP coaches/mentors.

    8. Coordinate official classroom training allocations and provide participants training dates.

    9. Throughout the program year, the CSO coordinator should maintain regular contact with the coaches, managers, and the program participants.

    10. Submit quarterly status updates to the SB/SE FLRP coordinator.

    11. Request and review mid-year program status assessments.

    12. Monitor program activities to ensure candidates receive mandatory shadow and acting assignments.

    13. Coordinate year-end close out and certification processes.

    14. Request exit feedback from the participants and share the information with Director, CSO and SB/SE FLRP coordinator.

    15. Maintain the resources available to program participants in the shared document library of the Management Readiness Programs SharePoint site. Permission to access the site is required.

  3. Samples are available, for the LP&R coordinator, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.3.13.1  (11-15-2011)
CSO Manager Readiness Programs

  1. CSO initiated two programs to ready employees for management. Those programs are CSO Frontline Manager Readiness Program (CFLRP) and CSO Senior Manager Readiness Program (CSMRP).

  2. CSO applicants not selected for the corporate FLRP and SMRP programs are offered the opportunity to participate voluntarily in the CSO programs.

  3. LP&R responsibilities:

    1. Secure a list of CSO employees who interviewed but not selected for the corporate program(s).

    2. Notify the CSO managers of the employees not corporately selected and provide a copy of the CSO program guidelines.

    3. Request that the managers discuss the CSO program with their employees and solicit their interest in participating.

    4. Develop the CSO Manager Readiness program list and begin the program with an orientation call for participants and their managers.

    5. Conduct regular status calls and review program effectiveness.

    6. Monitor program activities to ensure candidates are considered, after the corporate FLRP and SMRP participants, for shadow and acting assignments.

    7. Coordinate year-end close out processes.

    8. Request exit feedback from the participants and share the information with Director, CSO and leadership team. Seek an invitation to a Director, CSO leadership call where the participants can discuss their experiences.

    9. Maintain the resources available to program participants in the shared document library of the Management Readiness Programs SharePoint site. Permission to access the site is required.

    Note:

    The CSO Manager Readiness Program follows the general structure of the corporate FLRP and SMRP referenced above.

  4. The LP&R coordinator organizes conference calls with CSO Directors and other leaders from which the program participants can gain insight into management expectations.

    Example:

    Provide workshops to improved employee interviewing and job application preparation skills.

  5. Samples are available, for the LP&R coordinator, in a desk guide located on the PSP SharePoint site. Permission to access the site is required.

11.53.3.3.14  (11-15-2011)
CSO Career Learning Plan (CLP) Database

  1. The Career Learning Plan (CLP) is a continual learning tool. Creating and maintaining a Career Learning Plan (CLP) is a critical component in building your career. The CLP database allows employees to create a comprehensive development plan to support and track progress in their careers.

  2. The purpose of the Career Learning Plan (CLP) on-line database is to centralize CLP's with the ability to update CLP's for all employees in CSO. This application is to assist employees to develop a plan towards a specific goal with a list of developmental activities directed to achieve specific skills in a current job or to prepare for advancement.

  3. The centralization of CLP data can assist managers when considering personnel for detail opportunities. The CSO CLP database contains data from the CSO functions:

    • Communications

    • PSP

    • SL Field

    • SL HQ

  4. Each employee is responsible for keeping their CLP and personal data up to date. It is important to keep the CSO CLP database complete, current, and accurate at all times as management reports can be created to monitor employee career goals. If your manager permanently changes, go to the menu under "Administration" and select "Edit Employees" to record the change.

  5. Refer questions regarding the database and/or reports to OS.

11.53.3.4  (11-15-2011)
GAO/TIGTA/IMRS (GTI)

  1. The Chief, GAO/TIGTA/IMRS (GTI) reports to the Director, PSP.

11.53.3.4.1  (11-15-2011)
History

  1. The IRS modernization initiative established the Small Business/Self-Employed (SB/SE) Division during FY 2000.

  2. In July 2001, SB/SE established the Customer Liaison Branch to oversee division legislative and audit processes.

  3. In FY 2006 when SB/SE Communications, Liaison and Disclosure (CLD) was reorganized, Customer Liaison Branch became GAO/TIGTA/Legislative Implementation (GTL).

  4. In FY 2010 GAO/TIGTA/Legislative Implementation (GTL), became GAO/TIGTA/IMRS (GTI) with the addition of the Issue Management Resolution System (IMRS) program to GTL and reassignment of Legislative Implementation to another PSP function.

11.53.3.4.2  (11-15-2011)
GTI Mission

  1. The mission of GTI is to establish and maintain beneficial relationships with Government Accountability Office (GAO), Treasury Inspector General for Tax Administration (TIGTA), Issue Management Resolution System (IMRS), and the Chief Financial Officer (CFO) to ensure SB/SE Division compliance with tax law and oversight directives.

  2. GTI is charged with establishing effective programs to facilitate GAO/TIGTA audit processes for the SB/SE Commissioner.

  3. GTI fosters partnerships with internal and external stakeholders to improve tax administration.

11.53.3.4.3  (11-15-2011)
GTI Responsibilities

  1. Coordinate and monitor all GAO/TIGTA audit activities throughout SB/SE by the following:

    1. Establish cordial and effective relationships.

    2. Identify high-risk issues.

    3. Assist in developing corrective actions that properly address recommendations.

    4. Ensure timely review and clearance of GAO/TIGTA audit report responses.

    5. Serve as a conduit for information transmitted to GAO and TIGTA and retain copies for agency historical files.

    6. Serve as the liaison with Legislative Affairs (LA), SB/SE operating units, Business Operating Divisions (BODs), Chief Counsel, and Taxpayer Advocate Service (TAS) concerning GAO/TIGTA oversight processes that impact SB/SE.


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