Part 11. Communications and Liaison

Chapter 53. Small Business/Self-Employed

Section 5. Stakeholder Liaison (SL) Activities (Cont. 1)

11.53.5  Stakeholder Liaison (SL) Activities (Cont. 1)

11.53.5.14 
SL HQ- Industry Liaison and Disaster Assistance

11.53.5.14.2  (11-25-2009)
Potential Partnering Opportunities

  1. Industry Liaison provides potential partnering opportunities by:

    1. Encouraging stakeholder organizations to establish Tax Centers on their website or links to IRS.gov Tax Centers.

    2. Speaking at annual conventions, conference and/or committee meetings.

    3. Providing training materials and educational information to support industry schools or training courses.

    4. Providing articles for association newsletters and publications.

    5. Providing lesson plans and materials for leveraged Small Business Tax Workshops.

    6. Asking external stakeholders to regularly participate in Small Business Forums.

    7. Coordinating IRS small business events for stakeholders.

    8. Completing speaker requests for IRS Headquarters executives or for national events.

11.53.5.14.3  (11-25-2009)
Small Business Forums

  1. A Small Business Forum (SBF) is an open forum with Industry stakeholders that allows parties to exchange ideas, gather information about emerging stakeholder issues, manage relationships, and maintain a dialogue with stakeholder groups. By engaging local and regional small businesses, trade associations, and organizations, SL is able to identify stakeholders, issues, communicate strategic priorities, reduce taxpayer burden, and increase compliance. The SBF is a way to build and strengthen partnerships with stakeholders. It represents a beneficial alternative to ad hoc meetings. Whether it is a face-to-face or phone forum with stakeholders, it is an efficient way to reach a diverse group of stakeholders with IRS key messages and introduce small business products and services. The SBF represents a non-threatening platform for stakeholders to elevate their concerns and issues.

  2. SBFs are for the stakeholder organizations representing the small business/self employed taxpayer. This can include the leaders and members of industry, financial, government, and/or minority groups. Practitioners may also be included if they represent SB/SE taxpayers as a leader or member of an association. Similar in concept to practitioner liaison forums, SBFs are leveraged activities that greatly increase the number of small business taxpayers SL can reach.

  3. A forum is planned and conducted by stakeholder organizations in collaboration with SL HQ. That is a significant distinction, since "support by SL HQ" suggests a more passive role. The forum is a co-sponsored event, where SL leverages the influence of lead partners to draw other stakeholders to the event. As an example, national forums are co-sponsored by SL HQ, US Chamber of Commerce, National Federation of Independent Businesses, and Small Business Legislative Council. All participants work as a team to ensure a successful forum. The vision is that forums will be recognized for their benefits to stakeholders in SL Field Areas. However, the national SBF is a model to follow.

  4. It is important to focus on the stakeholders' "interest or needs." Forums are a way for stakeholder groups to gain assistance in navigating the IRS and connect with the appropriate IRS functions. In addition, forums are powerful vehicles for raising issues and helping stakeholders provide their members with the latest federal tax law information.

  5. In general, audiences include both internal and external stakeholders. Consider your area and identify local representatives of financial, minority, professional, trade, and service organizations that represent small business taxpayers. The audiences can also include government agencies. The SBF Toolkit also provides a reference of sponsors and stakeholders location. The SBF Toolkit is located on the SL web site at the following: http://mysbse.web.irs.gov/CLD/SL/Industry+Liaison/SBFToolkit/default.aspx . See the Toolkit for specific procedural information on how to hold a SBF.

11.53.5.14.4  (11-25-2009)
National Disaster Assistance Sponsor Agreement Coordinator Procedures

  1. Background: The Chief, Industry Liaison and Disaster Assistance Program (IL/DA) is the IRS program manager with overall responsibility for IRM 25.16.1, Disaster Assistance and Emergency Relief Program, that contains the guidelines and operating procedures for responding to federally declared disasters. IRS has entered into partnership agreements with several professional practitioner organizations. These organizations augment IRS resources to provide tax information and assistance to disaster victims at Federal Emergency Management Agency (FEMA) disaster recovery centers and other disaster locations. The Chief, PPL in SL HQ has program responsibility for negotiating, obtaining, and coordinating the process for securing Memorandums of Understanding between IRS and national practitioner organizations nationwide.

  2. Securing Agreement: To provide program support in response to federally declared federal disasters, the Chief, PPL:

    1. Contacts national practitioner organizations regarding the IRS Volunteer Disaster Assistance and Emergency Relief Program. This may be achieved through meetings, conference calls, e-mails, or other appropriate means.

    2. Offers and negotiates a Memorandum of Understanding (MOU) , once the practitioner organization has been informed about the program.

    3. Coordinates with C&L Media Relations to develop and issue a news release announcing the agreements with the practitioner organization(s).

    4. Notifies SL Field of the signed MOU.

    5. Provides SL Field contacts to national organization for coordination of local agreements.

  3. To provide program support in response to signed national MOUs, SL Field representatives:

    1. Contact local practitioner organizations regarding the IRS Volunteer Disaster Assistance and Emergency Relief Program. This may be achieved through meetings, conference calls, e-mails, or other appropriate means.

    2. Secure local Sponsor Agreements. Notify headquarters of the signed local Sponsor Agreement. Local Sponsor Agreements are maintained by the SL Field office. The Individual Volunteer Agreements are secured and maintained by the local association.

  4. SL Field Coordination with Volunteer Practitioners: When volunteer practitioners provide support at the FEMA Disaster Recovery Center or other disaster assistance locations, SL Field representatives:

    1. Contact the sponsor organization to inform them of the number of volunteers needed, the location, and hours of service.

    2. Obtain disaster activity reports from volunteer practitioners as described in IRM 25.16.1, Disaster Assistance and Emergency Relief Program.

    3. Record and roll up all disaster related taxpayer contacts (units) and time expected (hours) on the Disaster Assistance Activity Report (DAAR).

  5. Reporting Requirements: To provide program support and coordination, the SL Field representative adheres to the following reporting requirements:

    1. Maintains ongoing communication with SL HQ Chief, Industry Liaison and Disaster Assistance Program, and the National Disaster Assistance Coordinator (NDAC).

    2. Conducts ongoing program monitoring and analysis to evaluate program effectiveness.

    3. Provides periodic reports that identify program strengths and recommendations for program improvement.

    4. Maintains historical files.

    5. Ensures that the individual volunteer agreements are secure and maintained by the local association.

11.53.5.14.5  (11-25-2009)
Leveraged Small Business Tax Workshops (SBTW)

  1. Background: SL Field has a strategic role to increase voluntary compliance through outreach and education initiatives with industry/small business stakeholders. One way to accomplish this is by delivering Small Business Tax Workshops (SBTW) via leveraged partnerships. .

  2. The premise of the leveraged SBTW strategy is to support partner and stakeholder efforts by providing them with educational materials and serving as a resource. Partners use the IRS materials to educate small business and industry stakeholders. Partnerships may include Small Business Development Centers, Service Corps Of Retired Executives (SCORE), other educational institutions and state agencies.

11.53.5.14.5.1  (11-25-2009)
Definitions of Leveraged Small Business Tax Workshops

  1. Classroom training: A partnering organization organizes, markets, and staffs (with non-IRS instructors) live classroom training using IRS materials. IRS materials include forms and publications that partners can order. SLs act as facilitators to connect volunteer instructors with partner organizations producing workshops so partners can build and maintain their own instructor cadres.

  2. Online self-directed learning: A partner organization has a link on its web site to IRS’s online classroom and/or small business workshop products and markets them to their members.

  3. Self-directed offline learning: A partner organization distributes Publication 1066C, A Virtual Small Business Tax Workshop DVD, and other appropriate forms/publications listed to their members and/or lets members know how to order these products.

11.53.5.14.5.2  (11-25-2009)
Responsibilities

  1. SL Headquarters:

    1. Develops and coordinates all IRS materials for Leveraged Small Business Tax Workshops with representatives from SL Field and Communications.

    2. Markets Leveraged Small Business Tax Workshops and online materials to partners at the national level.

    3. Coordinates with the National Distribution Center (NDC) to assure partners' ability to order sufficient quantities of Publication 1066C , A Virtual Small Business Tax Workshop DVD , and other workshop materials.

  2. SL Field:

    1. Becomes familiar with the Small Business Tax Workshop presentations and materials.

    2. Markets the features and benefits of the workshop to local partners.

    3. Conducts thorough product demos for partners interested in becoming workshop providers and offers consulting assistance to partners who are using their own Small Business Tax Workshop materials.

    4. Establishes new accounts with the NDC for partners who will provide Small Business Tax Workshops, advises them of their account numbers, and informs them of the current guidelines for ordering products for Small Business Tax Workshops.

    5. Explains to partners how to find/link to the Online Classroom at IRS.gov and how to order the Virtual Small Business Tax Workshop DVD.

    6. Advises partners to market their workshops to use the phrase In partnership with the Internal Revenue Service, not Sponsored by…

    7. Publicizes partners’ workshops by posting them to the Small Business Events listing on IRS.gov.

    8. Refers inquiries from small business owners and stakeholder organizations to partners who produce Small Business Tax Workshops and to the Small Business Events listing on IRS.gov.

    9. Acts as facilitator to connect volunteer instructors with partner organizations producing workshops so they can build and maintain their own instructor cadres.

    10. Captures anecdotal information when visiting clients or observing a workshop.

    11. Supports bi-lingual workshop initiatives as in the past.

  3. Partner Organization:

    1. Organize, market, and staff live workshops using IRS workshop course and/or their own materials.

    2. Link to IRS's Online Classroom at the following: www.irs.gov/smallbiz .

    3. Publicize and/or distribute Publication 1066C, A Virtual Small Business Workshop DVD.

11.53.5.14.5.3  (11-25-2009)
Leveraged Small Business Tax Workshop Products

  1. DVD- Publication 1066C, Virtual Small Business Tax Workshop DVD.

  2. Online Streaming Videos , Virtual Small Business Tax Workshop.

  3. Other forms and publications specifically identified on Form 12196, Small Business Tax Product Order Form for IRS Designated Partners, for use with leveraged Small Business Tax Workshops.

    Features and Benefits

    • Combines interactive audio, video, and instructor materials

    • Includes closed-captioning in Spanish and Mandarin Chinese

    • Presents tax information clearly and in easily understood language

    • Links to IRS web site for more information

    • Provides menu options for selecting lessons and bookmarking

    • Presents topics in interactive video on IRS.gov/smallbiz and CD

    • Includes user feedback mechanism

    • Provides resource for small business owners, incorporating dynamic, interactive elements into one product
     
    Targeted Audience  

    • Small Businesses and Self-Employed

    • Small business owners who cannot attend classroom workshops

    • Schedule C Filers

    • Start-up businesses

    		  
    Suggested Use  

    • Provide as alternative to classroom workshops

    • Hand out CD at outreach events

    • Demonstrate at meetings with stakeholders (online or CD)

    		  

11.53.5.14.5.4  (11-25-2009)
Ordering Products for Small Business Tax Workshops

  1. Partner organizations may order Small Business Tax Workshop materials by using Form 12196, Small Business Tax Product Order Form for IRS Designated Partners. This form is found on the web at the following sites: http://www.irs.gov/, or http://www.irs.gov/pub/irs-pdf/f12196.pdf , or by calling 1–800–829–2765.

  2. Area Manager's representative will establish an account for the partner, give them an account number, and explain the ordering process.

  3. Area Manager's representative will establish the account by calling 1–800–829–2765 and identifying himself/herself as an SL authorized employee.

    Note:

    A permanent address must be provided for the partner organizations. The National Distribution Center (NDC) cannot process "one time" shipments.

  4. Area Manager's representative must provide the following partner information to the IRS customer service representative:

    1. Organization Name

    2. Attn.: (if appropriate)

    3. Street address (No P.O. Box)

    4. City

    5. State

    6. Zip Code

    7. Partner's Name

    8. Partner's telephone number including area code

    9. Partner's fax number including area code

    10. Partner's E-mail address (mandatory)

  5. Once the NDC assigns the account number, the Area Manager's representative will tell the partner what it is. Be sure the partner understands it will need this number for future orders.

  6. Partners with account numbers must order tax products only by e-mail using the following address: pdf.orders@eforms.enterprise.irs.gov. Partners may follow-up on existing orders by calling (800) 829-2765.

  7. The NDC will send workshop materials that are in stock. It will not back-order out of stock items for workshops because of the likelihood the workshop will be over before the item is back in stock.

  8. If any of the materials ordered for a workshop are on back-order, customer service representatives will notify the partner the items that will not be in the shipment.

  9. Products must be ordered approximately two to three weeks in advance of the Small Business Tax Workshop. The NDC cannot process " Expedite" orders nor promise delivery on a specific date/time.

  10. When an order is accepted, the customer is given a 14 digit CIDS Order Number. This number is included in the acknowledgement e-mail message sent to the partner. When following up on the status of an order, the 14 digit CIDS order number is required.

  11. Products that are shipped to the partner may arrive in multiple shipments.

    Note:

    Online ordering partners may order a limited selection of products at "Small Business Products Online Ordering" on http//www.irs.gov.

11.53.5.15  (11-25-2009)
Treasury Report Submissions

  1. SL HQ is responsible for submitting high level outreach items through Communications & Liaison (C&L) for possible inclusion in the Weekly Report to Treasury. The CLD weekly input is due to C&L no later than 5:00 p.m. Eastern time on Friday.

  2. Each function within CLD should submit items to the SL HQ Technical Advisor by noon Thursday of each week. These items are for high level outreach events occurring the following two weeks.

  3. The SL HQ Technical Advisor determines which items should be forwarded to C&L and prepares the submission in the correct format before sending. The submission is sent no later than 5:00 Eastern each Friday with copies to the Director, CLD and the Director, SL HQ.

11.53.5.16  (11-25-2009)
Policy for Attending Stakeholder Events (i.e. Trade Shows, Practitioner Engagements, and Small Business Fairs)

  1. Trade shows and small business fairs are defined as events at which IRS products or services are demonstrated to a particular industry or audience with large venues via exhibitor space (booths).

  2. It is important to ensure that by attending any event, the best possible venues to deliver key messages are used while meeting the needs of the stakeholders. The justification for attending any event must be linked to the CLD Program Letter, SB/SE Outreach Initiative Database, and the SB/SE Strategic Plan. The Policy for Attending Stakeholder Events is located on the SL web site. This site contains specific information on the selection, criteria, and approval process.

11.53.5.17  (11-25-2009)
Bank Secrecy Act (BSA)/Special Programs

  1. SB/SE, SL HQ, Chief, BSA/Special Programs is responsible for the following:

    • Setting national goals and policies for the education portion of the program.

    • Supporting SB/SE Bank Secrecy Act objectives.

    • Establishing procedures to ensure the effectiveness of the national program.

    • Gathering and analyzing program statistics and disseminating to appropriate parties.

    • Coordinating with practitioners, industry and trade association groups in the development of events/activities; e.g. Casino AML Training Seminars.

    • Performing other actions necessary to coordinate and carry out program objectives.

11.53.5.17.1  (11-25-2009)
Roles and Responsibilities of Chief, BSA/Special Programs

  1. SL HQ, BSA/Special Programs has the responsibility to provide BSA education and outreach. The BSA/Special Programs team develops policies, procedures, and provides guidance through close collaboration and internal marketing with SB/SE BSA Policy & Operations, FinCEN, and Large & Mid Size Businesses (LMSB).

  2. BSA/Special Programs will develop communication initiatives which provide these industries the outreach and education necessary to fully comply with their new filing/recordkeeping requirements under Title 31.

  3. Chief, BSA/Special Programs and staff:

    1. Develops a BSA pre-filing strategy that integrates with SL Field, Compliance, other operating divisions, and the Financial Crimes Enforcement Network (FinCEN).

    2. Meets with specific industry leaders or partner groups to identify opportunities for voluntary compliance from an industry perspective.

    3. Coordinates with Chief, Payroll and Practitioners and Chief, Industry in the development of customized marketing strategies for International and Bank Secrecy Act programs.

    4. Incorporates E-Commerce methods of delivery where possible to maximize distribution of products and services through the use of technology.

    5. Provides feedback to other SB/SE Functions (including SL Field), FinCEN, and other business units as appropriate.

    6. Coordinates with SB/SE BSA Policy and Operations, Criminal Investigation (CI), and FinCEN to deliver the BSA program.

  4. BSA/Special Programs ensures that priorities are aligned with BSA program goals.

11.53.5.17.2  (11-25-2009)
Key Interdependencies of Chief, BSA/Special Programs

  1. Chief, BSA/Special Programs interacts at the National level with Compliance, LMSB, TE/GE, CI, FinCEN, Counsel, GL, SL Field, and CLD Communications to deliver consistent education/outreach materials, identify stakeholders, and to identify issues and trends.

11.53.5.17.2.1  (11-25-2009)
BSA/Special Programs for CLD's Stakeholder Liaisons

  1. Stakeholder Liaisons in the BSA/Special Programs group oversees communication initiatives which support the BSA strategic plan and which can be delivered to SB/SE stakeholders by SL Field; e.g. Form 8300 and FBAR. Outreach and educational materials for both the Form 8300 and FBAR Programs have been developed jointly by BSA, BSA Compliance Policy, and IRS Area Counsel. They are contained on the OID for the use of SL Field. The materials are reviewed yearly and SL Field refresher training is conducted on a regular basis.

11.53.5.17.3  (11-25-2009)
Small Business Regulatory Enforcement and Fairness Act (SBREFA)

  1. Background: The Small Business Regulatory Enforcement and Fairness Act (SBREFA) ensures that Federal regulatory agencies consider the effect of their regulations on small businesses and provides relief to small businesses in certain cases. The Small Business Administration (SBA) provides general oversight of agency compliance with SBREFA. The SBA Office of the National Ombudsman (ONO) provides specific oversight, and submits an annual report to Congress.

  2. SL HQ serves as the IRS contact point for the SBREFA program and supports this work by:

    • Coordinating SBREFA Comments

    • Assuring field coverage of the local Regulatory Fair hearings

    • Collaborating with SBA Office of the national Ombudsman and other Operating Divisions within the IRS

    • Writing semi-annual and annual reports on the IRS's implementation of SBREFA

  3. Publication 4689, Your rights as a Small Business owner under the Small Business Regulatory Enforcement Fairness Act (SBREFA), can be used internally as well as externally to educate and provide awareness.

11.53.5.17.3.1  (11-25-2009)
SL HQ Processing SBREFA Comments

  1. SBREFA comments are formal complaints filed through the SBA Office of the ONO by the small business owner.

  2. There are three types of comments:

    • Case Specific Comments: Involve correspondence indicating the IRS has taken some action to which the taxpayer disagrees. They include complaints about collection actions, account problems, audits, misapplied payments, unpaid accounts, penalties, and tax assessments. Taxpayer Advocate Service responds to these comments.

    • Systemic Comments: Involve correspondence identified as systemic problems that happen on a regular basis. Taxpayer Advocate Service responds to these comments.

    • General Comments: Involve correspondence with questions about tax law, regulations, compliance initiatives, complaints about IRS employee misconduct, letters identifying tax frauds, questions about the burden certain laws or procedures have on taxpayers, and information requests. SL responds to these comments.

  3. The ONO faxes a copy of the formal complaint and mails the original copy to the IRS.

  4. The SL SBREFA Coordinator will contact the SBA Ombudsman within seven (7) days of the agency receiving the comment. The SBREFA Coordinator will prepare an acknowledgment letter and provide information about the IRS Division or Function that will be assigned the comment.

  5. When the comment is received in SL, the date and initials are placed at the top of the complaint to document receipt. The comment will contain the:

    1. Specific compliant raised by the taxpayer and substantiating documentation.

    2. Taxpayer information (i.e. IRS notices addressed to the taxpayer, tax return information, and audit papers) may be contained within the documentation and must be safeguarded in a manner to prevent unauthorized disclosure.

  6. Review the SBREFA Comment Form - specifically the "Confidentiality/Disclosure " section. This section will have three choices of which the taxpayer will have selected only one:

    Choices Actions
    Choice 1 - My identity and the identity of my small business may be disclosed only to the ONO and the RegFair Board. This will not include the name nor disclose any taxpayer Identification Numbers which makes it difficult, if not impossible, to provide a response to ONO.

    • The name of the company will be assigned an alias "Company #" by ONO. At a very minimum, provide a general response back to ONO addressing the issue.

    • Assign the comment to the applicable IRS function for a written response. The response should be routed via SL to ONO on IRS letterhead (with proper signature authorizations).

    • Alternatively, the assigned IRS function may choose to respond directly to ONO and provide a courtesy copy to SL.
    Choice 2 - My identity and the identity of my small business may be disclosed only to the relevant federal agency, the ONO and the RegFair Board. Requires a Form 8821, Taxpayer Information Authorization, signed by the taxpayer before IRS may go forward.

    • The IRS is prohibited from discussing any taxpayer issue with a third-party unless there is proper authorizations by the taxpayer to do so (i.e. Form 8821 to discuss a specific tax type/tax year, etc.)

    Choice 3 - My identity and the identity of my small business may be fully disclosed and made public. Requires a Form 8821, Taxpayer Information Authorization, signed by the taxpayer before IRS may go forward.

    • The IRS is prohibited from discussing any taxpayer issue with a third-party unless there is proper authorization by the taxpayer to do so (i.e. Form 8821 to discuss a specific tax type/tax year, etc.)

  7. Obtain Form 8821, Tax Information Authorization, for Choices 2 and 3 if necessary:

    • Typically a signed Form 8821 will not be in the SBREFA Comment package. Fax an interim response to ONO along with the Form 8821 and instructions asking ONO to secure a signed Form 8821 and forward to SL .

    • Request a stay until a signed Form 8821 can be secured. (ONO fax 202–481–5719). Once Form 8821, Tax Information Authorization, is signed, forward or fax the entire package to Taxpayer Advocate Service (Fax 202–622–6113) or any other office that will be working the case.

  8. Store all historical documentation in a secured area, i.e. locked cabinet drawer, to avoid UNAX.

  9. SL is responsible for general comments cases only. SL does not get involved in any technical aspects of the SBREFA comments.

  10. The SBREFA Coordinator may prepare a written response after researching or forwarding the comment to another Business Unit (BU) that can respond to the comment such as:

    • Commissioner's Office of Employee Issues and Professional Conduct

    • Office of Communications

    • Disclosure

    • Chief Counsel

    • Office of Taxpayer Burden Reduction

  11. If SL is unable to complete the comment within 30 days, an interim response letter is sent by the end of the first 30 days with a contact point identified and an estimated completion date established.

  12. SL keeps track of any recurring or problematic trends to report to the Office of Taxpayer Burden Reduction.

11.53.5.17.3.2  (11-25-2009)
TAS Processing of SBREFA Comments

  1. Once the required disclosure authorizations are received, TAS works the issue by coordinating with the local IRS office where the taxpayer's case was handled.

  2. TAS prepares a response and responds directly to the ONO.

  3. TAS provides SL HQ with a draft response for review prior to sending a final response to ONO.

  4. TAS provides a courtesy copy of the final response to SL HQ.

  5. TAS' procedures are in the IRM 13.1, Taxpayer Advocate Case Procedures.

  6. The IRS is rated on the timeliness and quality of response to the ONO in its annual report to Congress. The desired time frame is 30 days.

11.53.5.17.3.3  (11-25-2009)
SBREFA Hearings and Roundtables (HQ and Field)

  1. SBA plans their hearing calendar by Fiscal Year (FY) (October - September). A proposed calendar is released to all federal agencies in early fall. The SBA Calendar is also posted on the ONO Web site at the following: http://www.sba.gov/aboutsba/sbaprograms/ombudsman/index.html .

    Note:

    Since the SBA calendar often changes, it is very important to periodically check the Web site for changes.

11.53.5.17.3.4  (11-25-2009)
SL HQ Coordination Responsibilities

  1. At the beginning of each fiscal year and at least twice a week, SL HQ Analyst will check the RegFair hearing calendar on the SBA web site. If "IRS" or "Taxes" is on the agenda for a specific hearing, it is very important to:

    • Contact SBA to gather specific information

    • Determine if there is a tax issue involved or just a promotional opportunity to speak

    • Ensure that the right personnel represent the IRS

  2. Determine the level of IRS representation needed at the hearing.

    • If it's promotional in nature, the SL Field Manager or an SL is fine

    • If there is a tax issue involved, ensure that the SL Area Manager and local TAS representatives (preferably the Associate Advocate) are present

    • If the issue is about abuse of authority or retaliatory actions by an IRS Compliance employee, notify SB/SE Compliance and request that a SB/SE Compliance Area Manager attend the hearing

  3. At the beginning of each fiscal year, send a memorandum from the Director, SL HQ to the Director, SL Field and staff assistant so the SL Field Area Managers or SLs can plan to attend the local hearings. Ask them to provide a local SL point-of-contact who will be handling the events (usually it is an SL Area Manager).

  4. Monitor the SBA Calendar at least once or twice a week. If there is a change on the calendar, immediately notify the affected SL Area Manager of the designated SL.

  5. Follow the procedures described above to determine the level of IRS representation needed at the hearing. Periodically send e-mail messages to the assigned SL Area Managers providing more details about the hearings and answer any questions regarding their role at the hearings.

  6. Even if there is no change on the calendar, send reminders to SL Area Managers one month in advance of upcoming hearings in their geographic area.

  7. Following the hearing/roundtable request a SBREFA Summary Report from the SL Area Manager responsible for the local hearing.

  8. Post the Field Summary Report to the SL website.

  9. On the SL website, maintain a current SBREFA fact sheet and a link to the SBA Calendar on the SBA web site.

  10. TAS also provides representatives at the hearings. Coordinate at the national level with TAS to ensure local coverage.

  11. SL HQ attendance at the hearings is optional.

11.53.5.17.3.5  (11-25-2009)
SL Field Attendance and Reporting Responsibilities

  1. The description of the SL HQ coordination responsibilities discusses various levels of field involvement.

  2. If a RegFair hearing occurs in an SL Area, the SL HQ Tax Analyst is available to answer questions and let the Area Manager know the details of the event.

  3. The primary SL Field responsibilities are:

    • Attend the hearing

    • Answer questions

    • Take back questions that cannot be answered

    • Make a brief presentation if appropriate

    • Prepare a summary report and e-mail it to the Headquarters Tax Analyst

    The summary report should include:

    • Date of the hearing

    • Title of the hearing

    • Summary

    • Results (local)

    • Opportunities (national)

    • Attendees list, name, company, e-mail address (optional)

    Note:

    See Exhibit 11.53.5-6 for a sample summary report. SBREFA Field Summary Reports are located at the following: http://mysbse.web.irs.gov/CLD/SL/Industry+Liaison/Small+Business+Regulatory+Enforcement+Fairness+Act/default.aspx .

  4. The IRS is "rated" on its level of attendance at RegFair hearings by the SBA ONO in its annual report to Congress.

11.53.5.17.3.6  (11-25-2009)
SBREFA Rating Criteria (HQ Only)

  1. The Office of the National Ombudsman (ONO) sends a formal letter to the Heads of Federal Agencies to announce the SBREFA Rating Criteria with a courtesy copy to SL HQ.

  2. SL shares the Rating Criteria within the IRS by preparing a memo for the signature of the Director, SL HQ who will:

    • Attach the incoming letter from the ONO

    • Distribute the memo depending upon the affected IRS areas

11.53.5.17.3.7  (11-25-2009)
SBREFA, ONO Annual Report to Congress (HQ Only)

  1. The ONO may also prepare a Report to Congress in the spring with input from the federal agencies to be rated. SL provides input to the Annual Report to Congress.

  2. Prior to submitting or testifying before Congress, the ONO provides a draft version of the report and allows for comments.

11.53.5.17.3.8  (11-25-2009)
SBREFA Compliance Assistance Resources Report

  1. The ONO prepares a Compliance Assistance Resources and Points of Contact Available to Small Businesses Report that is published in the Federal Register in June. SL provides input to the Compliance Assistance Resources and Point of Contact Report.

11.53.5.17.3.9  (11-25-2009)
SBREFA Hill Hearings and One-On-One Meetings with the SBA National Ombudsman (HQ Only)

  1. Hill Hearings - Periodically the House/Senate Committees on Small Business conduct hearings about SBREFA (and the RegFlex Act - RAF). SL HQ may attend, observe and provide a briefing to SL executives.

  2. SBA National Ombudsman One-On-One -- One-On-One meetings between the SBA National Ombudsman and the IRS may or may not be requested annually. The last such meeting was in January 2008. Parameters for the meeting:

    • The meeting should be held in downtown (Washington, DC) for 1-2 hours in length

    • The meeting is typically at the request of the ONO

    • The ONO will propose an agenda that SL may modify to meet SB/SE needs

    • The ONO will coordinate and invite applicable IRS personnel

Exhibit 11.53.5-1  (11-25-2009)
Practitioner SRM Toolkit

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Exhibit 11.53.5-2  (02-01-2007)
Industry/Business SRM Toolkit

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Exhibit 11.53.5-3  (02-01-2007)
SL Field PLM Summary Sheet

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Exhibit 11.53.5-4  (02-01-2007)
CPE Credits Sample Letter

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Exhibit 11.53.5-5  (02-01-2007)
Partners Page Tax Center Template

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Exhibit 11.53.5-6  (02-01-2007)
SBREFA Field Summary Report

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Exhibit 11.53.5-7  (02-01-2007)
Job Aids Describing the Delivery Options

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Exhibit 11.53.5-8  (02-01-2007)
Ordering Procedures for SL Partners

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Only Leveraged SBTW partners can be given account numbers. No other partners/stakeholders should be given account numbers. The NDC monitors these accounts for "for-profit" organizations. SLF conducts an annual review of accounts to identify stakeholders who should not be enrolled in the system.

Exhibit 11.53.5-9  (02-01-2007)
Trade Show Event Request Form

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