The purpose of this model is to create a consistent methodology for approaching major stakeholder groups. While outreach to practitioner and industry/business stakeholders encompass similar activities, there are differences between the approach and level of activities with these groups. Practitioners universally seek interaction and information from the IRS and view SL activities as an important partnership. Industry/business stakeholders’ expectations may be based on previous interactions with the IRS and more specifically with SL.

In building and maintaining any relationship, it is critical to ensure each party understands the purpose of the relationship and carefully balances and meets the needs of both parties. This involves researching and getting to know your stakeholders, understanding what is important to them, listening to their concerns (listening is essential in developing and maintaining a healthy liaison relationship), and identifying areas of mutual interest. SL, as the lead for relationship management with SB/SE taxpayers, must also ensure its stakeholders understand the needs and concerns of internal IRS stakeholders and include this in relationship responsibilities.

Delivering pertinent information can take very few resources if coordinated through leveraged activities. It is important to maintain relationships so these channels will be available to deliver key messages developed in accordance with SB/SE strategic compliance objectives and the CLD Program Letter. It is also important to begin establishing new relationships in line with key messages planned for future delivery.

SL program goals will flow from the IRS Strategic Goals and the CLD Program Letter. SRM program goals will be coordinated with action plans developed and shared by the Compliance functions. These goals range from broadly disseminating information to improving compliance through specific key messages directed toward influencing taxpayer behavior.

Action plans are accomplished through outreach campaigns with a target audience, a defined set of steps to accomplish a goal and, when possible, measure the impact on the target audience's behavior. These campaigns are developed in collaboration with CLD Communications. SL works with CLD, PSP staff to ensure all actions support the IRS's Strategic Goals and the CLD Program Letter.

Most campaigns are delivered through established stakeholders. The outreach campaigns targeted to industry/business stakeholders are also coordinated with the practitioner community to concentrate communication and maximize interplay between the two stakeholder groups.

Emphasis will be placed on building and maintaining partnerships with stakeholders by identifying, tracking, researching, and resolving significant stakeholder issues. SLs, at all levels, will identify key issues which can and should be resolved by the IRS using the IMRS. CLD, PSP will track and analyze issues using the IMRS databases to identify filing and compliance trends occurring nationwide. The IMRS databases hold important data about the issues and concerns raised by stakeholders through SRM relationships. (Currently there are approximately 2500 records representing problems reported by stakeholders.) IMRS staff regularly transmits this data to Compliance and Customer Account Services (CAS) leadership as a feedback mechanism for their programs. When input to resolve stakeholder issues is needed, IMRS makes contact with Compliance, Wage and Investment (W&I), CAS or other divisions and functions within their organizations, ensuring proper collaboration with CLD Communications and SL.

Issue resolution is closely monitored to assure timely resolution of stakeholder issues. The status of issues or resolution of the issue will be shared with stakeholders through planned outreach activities that are coordinated with CLD Communications. Where appropriate, SL Field will deliver these messages to their stakeholders.

Additional information on IMRS is found at the following Web site: http://mysbse.web.irs.gov/CLD/SL/IssueManagementResolutionSystemIMRS/default.aspx and in IRM 11.53.3.1, Policy and Strategic Planning (PSP) .

Overview: The SB/SE Outreach Initiative Database (OID), available at the following Web link: http://sbse.web.irs.gov/cl2/sl/outreach_initiatives/default.asp , provides a consolidated summary of SB/SE initiatives. The OID contains reference material, key messages, and communication products approved for use in external outreach. Direct recommendations for appropriate outreach/communication products to the IMRS Working Group. See IRM 11.53.3.1.2.2 (7), IMRS Roles and Responsibilities.

This OID database is managed by SB/SE CLD Communications and is primarily used by SB/SE SL and Governmental Liaison (GL) employees. Other employees may also rely on its contents to ensure consistent messaging on SB/SE and selected IRS program topics.

General Use and Information: This online database allows users several selection methods to reach the information and product links as needed.

Materials on the OID are generally provided for the use of IRS employees conducting outreach. Many materials are for internal reference and not for external distribution. For detailed guidance on when handouts are permissible, see the intranet article at http://mysbse.web.irs.gov/CLD/SL/OutreachMessages/OIDArticles/7900.aspx

Materials on the OID are approved for use by business owners. SLs have limited flexibility to adapt approved presentations to meet specific needs and to develop handouts when necessary using approved material. SL Chiefs (headquarters) and Area Managers (field) are responsible for monitoring the adaptation and use of products posted on the OID. Detailed guidance on adapting presentations is on SharePoint at the following Web link: http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/cl/psp/IMRS/CommPtrSL/Shared%20Documents/Stakeholder%20Liaison%20Guidelines%20--%20Adapting%20Approved%20Communication%20Products.doc.

As appropriate, supplemental instructions may also be provided directly to outreach employees with regard to timing, audience, reporting requirements, etc. for the materials created.

How the process works: SB/SE CLD Communications Analysts work with SB/SE and other IRS program owners to determine outreach initiative needs. SL employees may also surface outreach requests by using the IMRS process. See IRM 11.53.5.2.3. for guidance on using the IMRS process.

Communications adds the topics to the database by:

As the initiative evolves, the assigned communicator is responsible for updating the database information.

Key messages and educational information will be delivered through outreach campaigns. CLD Communications will develop these campaigns in collaboration with SL and appropriate subject matter experts. This collaborative effort will ensure complete and consistent messages. Campaign packages will include a suite of communication products that may include key messages, Power Point presentations, articles, etc. for use with recommended stakeholder audiences.

Emphasis will be on nationwide rollout of key campaigns during a specified time frame. This will provide unified program activity across SL to maximize and leverage the impact of the messages. The depth of implementation of a campaign will be dependent upon the resources within the geographic area and may be adjusted accordingly.

CLD Communications will develop all messages and related products addressing outreach strategies. Communication products to support the outreach will be posted to the OID at http://sbse.web.irs.gov/cl2/sl/outreach_initiatives/default.asp . This will ensure proper consistency and coordination with all key internal functions, both inside and outside SB/SE. SL Headquarters will engage SL Field in the campaign development to ensure its validity prior to nationwide implementation.

In some instances, SL will identify an area to pilot the campaign and determine the effectiveness prior to national implementation. Messages are also tested with national stakeholder organizations. Collaboration with Learning and Education takes place to develop training and ensure employees have the tools required to roll out each campaign in a consistent and timely manner. One key to a successful national approach to outreach is to evaluate the program for best practices and lessons learned. This will be done through operational reviews and visitations to local offices for on-site discussions. Appropriate means for information gathering with be used to ensure accountability in delivering key messages and accomplishing strategic objectives. CLD, PSP will monitor and measure the extent to which these initiatives support the IRS Strategic Goals and CLD Program Letter.

SRM is an integral tool in influencing the compliance behavior of SB/SE taxpayers. SL plays a key role in promoting voluntary compliance through outreach and educational activities. SRM provides a vehicle to deliver key messages and tax information. In general, the role in SRM is to:

The role of SL Field offices is to:

The role of SL HQ office is to:

The role of other SB/SE components is to:

The practitioner community plays an important role in any efforts to influence the compliance behavior of SB/SE taxpayers since the majority of these taxpayers rely on tax professionals to prepare their tax returns. The tax professional plays a key role in promoting voluntary compliance. Therefore, it is critical that the relationship managers understand the value of their role, understand their organizations, their communication methods, and their needs. It is paramount to build an on-going relationship, provide a continuing forum for the tax professional to bring issues of concern to the IRS, provide a forum for other internal stakeholders to share issues and concerns, and, perhaps most importantly, listen to and respond to those concerns and issues.

In general, the role of practitioner SRM includes liaison activities, educational outreach, and internal stakeholders’ involvement, as appropriate. It requires the use of leveraged resources by involving critical stakeholders in tax compliance activities. Many of the details specific to the practitioner liaison role is listed above. Educational outreach includes tax practitioner institutes, symposiums and other outreach delivery methods such as telephone forums. The mechanics of how to get that impressive task list accomplished are detailed in the Practitioner SRM Toolkit. See Exhibit 11.53.5-1.

SB/SE recognizes the need to improve compliance by providing education and communication through industry and business stakeholder organizations. SL will directly interact with a very small core of stakeholders. SL will build a better understanding of this stakeholder base according to the role they play in outreach activities.

SL will promote the development and maintenance of these relationships with industry/business stakeholders in the small business community. The activities involve liaison, education, and coordination with internal stakeholders. While the liaison activities mirror those with practitioners, the educational activities may vary both in substance and method of delivery. See Exhibit 11.53.5-2. for the Industry/Business SRM Toolkit.

SL HQ, PPL provides the external community and partners with current tax law and other information to assist them in performing their duties and responsibilities.

The Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Actuaries, and Appraisers before the Internal Revenue Service, provides general guidance for CPE credits for enrolled agents.

CPE credits are granted to an enrolled agent when they participate in a qualifying program designed to enhance professional knowledge in Federal taxation or Federal tax related matters. This includes:

Qualifying programs:

Before providing CPE for SL programs:

Determine if the program is a qualifying program for CPE credits using the following guidelines (all questions must be answered yes):

If all questions in Step 5 are answered "yes" , then the attendee qualifies for CPE credit.

Prepare a Certificate of Attendance (MS Word) with sponsor number or a Letter with the Area Manager's Signature (MS Word- items in CAPITAL LETTERS should be filled in as appropriate for the event) and provide to the attendee at the completion of the program - See Exhibit 11.53.5-4.

For programs where CPE credits are granted, the following records must be kept for three years following the date each program is presented:

For SL Field, the required records, as mentioned in #8 above, are to be kept in the office where the Area Manager is located.

For SL HQs, the required records, as mentioned in #7 above, are to be kept in the office of the Director, SL HQ.

The SL Field Program Manager will be responsible for providing all records to a requesting office such as Office of Professional Responsibility (OPR) or Treasury Inspector General for Tax Administration (TIGTA) when they request supporting documents for sponsored programs where SL Field issued a certificate or letter for CPE credits.

The SL HQ Technical Advisor will be responsible for providing all records to a requesting office such as OPR or TIGTA when they request supporting documents for sponsored programs where SL HQ issued certificates for CPE credits

Relationship managers use tax centers as a marketing tool to help establish and maintain stakeholder relationships. In order to facilitate incorporation of links to the Small Business Web site at the following: (http://mysbse.web.irs.gov/CLD/SL/Products/TaxCenterTemplate/default.aspx) .

The basic Tax Center Template was developed to assist SL HQ and SL Field employees. This document incorporates links to the major areas of the SB/SE website. Along with the links, the basic Tax Center Template also gives SL HQ and SL Field employees a brief description or abstract of the information contained at each location. See Exhibit 11.53.5-5.

The Tax Center Template:

The basic Tax Center Template WORD document and .txt file can be downloaded from the SL Intranet site (under Outreach Message) at the following: (http://mysbse.web.irs.gov/CLD/SL/Products/TaxCenterTemplate/default.aspx) .

The Omnibus Budget Reconciliation Act of 1989 contained an administrative recommendation that the IRS establish a federal advisory committee to discuss improvement to the Information Reporting Program (IRP). As a result, the Information Reporting Program Advisory Committee (IRPAC) was established in 1991.

The IRPAC is administered by the NPL Office under the direction of the Chief, Communications and Liaison. The IRPAC is composed of seventeen members who represent various segments of the IRP community, from major national professional and trade associations to state tax agencies. The committee is divided into four subcommittees that align with the IRS Operating Divisions and industry segments.

The IRPAC advises the IRS on information reporting issues of mutual concern to the private sector and the federal government. The committee works with the Commissioner and other IRS executives to provide recommendations on a wide range of information reporting administration issues.

SL HQ partners directly with the NPL Office for coordination of all SB/SE related issues. The Chief, PPL is responsible for coordinating all SB/SE related issues with the Director, NPL Office.

The Internal Revenue Service Advisory Council (IRSAC) provides an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The council is composed of twenty two members who advise the IRS Commissioner on issues that have a significant effect on federal tax administration.

Council members represent diverse backgrounds and bring various experiences to bear on the agency's policies, programs, and procedures.

The council is authorized under the Federal Advisory Committee Act; Public Law No. 92-463. The group suggests operational improvements and offers constructive observations about IRS's current or proposed policies, programs, and procedures. It also advises the IRS on particular issues having significant effect on federal tax administration.

The IRSAC is strategically structured into subgroups that mirror three IRS operating divisions- LMSB, W&I, and SB/SE (TE/GE has its own advisory committee). The IRSAC is administered by the NPL Office under the direction of the Chief, Communications and Liaison.

SL HQ partners directly with NPL to coordinate all SB/SE related issues. The Chief, PPL, is responsible for coordinating all SB/SE related issues with the Director, NPL Office.

Industry Liaison communicates strategies with its stakeholders by: