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Wage & Investment Division At-a-Glance

To provide top quality service by helping taxpayers understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

Strategic Priorities
The Wage and Investment Division supports the IRS' strategic goals and objectives through initiatives that:

  • Address the increasing demand for timely, accurate service, and reducing taxpayer burden
  • Address the increasing demand for electronic products and services
  • Improve enforcement programs to reduce the risks of non-compliance
  • Balance compliance and outreach activities to enhance delivery of EITC initiatives
  • Leverage new technology and reengineer business processes to maximize delivery of new business services
  • Ensure human capital strategies contribute to quality and productivity
  • Continue to evaluate the tax administration support needs of individual taxpayers as part of its overall management of their portfolio of services and delivery channels
  • Increase preventive and corrective actions to reduce vulnerability to identity theft
  • Balance compliance and outreach activities to ensure cost effective delivery of the health coverage tax credit

401 W. Peachtree Street, NW
Atlanta, GA 30308

Management Team
Debra Holland, Commissioner
David Alito, Deputy Commissioner 

Taxpayer Profile

  • Most pay taxes through withholdings
  • More than half prepare their own returns
  • Most interact with the IRS once a year
  • Most receive refunds

W&I Headquarters provides overall strategic and operational direction and manages internal support processes. The Headquarters Operations and functional operations work together to manage the full cycle of interaction with W&I customers. They have the authority, responsibility and expertise to oversee current operations and improve business practices and strategies.

The headquarters of W&I provides only those services that cannot be provided practically at lower levels of the organization. This philosophy reflects the IRS organizational direction of moving accountability closer to the front line.

In addition to the key W&I offices listed below, key operations in W&I headquarters include:

  • Strategy and Finance
  • Equity, Diversity and Inclusion
  • Communications and Liaison
  • Return Integrity & Correspondence Services
  • Office of Program Coordination & Integration

Key W&I offices include:

Customer Assistance, Relationships and Education (CARE) provides customers with the information, support and assistance they need to understand and fulfill their tax obligations. CARE is focused on educating and assisting taxpayers before they file their returns, assisting in filing returns and offering face-to-face assistance after filing through a three-pronged strategic approach:

  • Media and Publications — This office focuses on meeting customer needs through the development of plain language notices, forms and publications, which facilitate tax administration and ease of compliance by taxpayers, and to supply media production services to customers.
  • Stakeholder Partnerships, Education and Communication (SPEC) — This office provides assistance to W&I customers by building and maintaining partnerships with key stakeholder groups. This unit also is responsible for developing educational materials for use in pre-filing, filing and post-filing customer interactions and developing products for use in marketing and working with local and national media to ensure that our customers are aware of tax law changes and IRS services.
  • Field Assistance — This office owns and manages the Taxpayer Assistance Centers located throughout the country. Field Assistance provides comprehensive face-to-face assistance to taxpayers as well as assistance through telephone and written correspondence.

Customer Account Services (CAS) is responsible for taxpayer relationships through filing, including processing submissions and payments; providing taxpayers with information on the status of their returns and resolving the majority of problems and inconsistencies. CAS provides trouble-free filing, faster refunds, and efficient resolution of inquiries and issues. It is composed of the following offices:

  • Submission Processing processes tax returns, related documents and payments at seven processing centers — Andover, Atlanta, Austin, Cincinnati, Fresno, Kansas City and Ogden.
  • Accounts Management responds to taxpayer inquiries for advice on a variety of tax law and procedural questions, account inquiries and adjustments, and responses to notices that are received via the telephone, correspondence and e-mail at 25 Account Management sites.
  • Joint Operations Center (JOC) provides service, support and technology for Operating Divisions and Functional Organizations to achieve their desired service levels for all telephone, correspondence and electronic media inquiries within agreed resource and staffing parameters.

Compliance assists taxpayers in the determination and fulfillment of their tax obligations by providing accurate and consistent application of the tax law and by using a risk-based approach to exam and collection. It is supported by the following functions:

  • Filing & Payment Compliance carries out strategies pertaining to Collection programs in coordination with the filing process, education, outreach and assistance to address the needs of taxpayers.
  • Reporting Compliance carries out strategies pertaining to Examination programs while balancing the objectives of each and ensures the appropriate integrated mechanisms are in place to implement and deliver programs.

Return Integrity and Correspondence Services (RICS) is comprised of organizations that strengthen revenue protection and pre-refund compliance, administer refundable credits and provide oversight of content for all notices and letters sent to taxpayers.

  • Accounts Management Taxpayer Assurance Program (AMTAP) works in partnership with the Pre-Refund Program (PRP) to develop and carry out strategies on detection, resolution and prevention to resolve account concerns before the issuance of improper refunds.
  • Earned Income Tax Credit (EITC) improves the administration of the EITC through an approach that encourages eligible taxpayers to apply for the credit and reduces the number of claims paid in error. The office also includes PRP, which provides strategic and operational direction to pre-refund compliance functions across the IRS.
  • Health Coverage Tax Credit (HCTC) helps eligible taxpayers pay their health insurance premiums by informing potentially eligible taxpayers about the HCTC, enrolling eligible applicants into the program and making payments to health plan administrators on their behalf.
  • Office of Taxpayer Correspondence (OTC) is the centralized hub for comprehensive correspondence services providing consistency, quality and plain-language for notices and letters with the goal of helping taxpayers take the appropriate action to resolve their tax issues.

Key Contacts and Taxpayer Assistance

Taxpayers may order current and prior year forms, instructions and publications by calling 1-800-TAX-FORM (1-800-829-3676). Taxpayers may ask tax questions by calling the toll-free customer service line at 1-800-829-1040. TTY/TDD users may call 1-800-829-4059 to ask tax questions or to order forms and publications.

IRS Taxpayer Assistance Centers are a source for personal face-to-face tax help and solutions to tax problems, every business day.

Wage & Investment (W&I) Contact List



Debra Holland
W&I Commissioner
David Alito
W&I Deputy Commissioner
(404) 338-7060

(404) 338-7060
(404) 338-7054

(404) 338-7054
Joanne Minsky
W&I Division Counsel
(202) 622-5777 (202) 622-5622
Julie Garcia
Director, Customer Assistance, Relationships and Education
(404) 338-7100 (404) 338-8427
Ivy McChesney
Director, Customer Account Services
(404) 338-8910 (404) 338-8924
Steven Klingel
Acting Director, Compliance
(404) 338-9904 (404) 338-9905
Yvonne Smith
Director, Equity, Diversity and Inclusion
(404) 338-8346 (404) 338-7998
Rene Schwartzman
Business Modernization Executive
(404) 338-8800 (404) 338-8790
Jodi Patterson
Director, Return Integrity & Correspondence Services
(404) 338-9042 (404) 338-7182
Verlinda Paul
Director, Office of Program Coordination & Integration
(404) 338-9027 (404) 338-8447
Liz Evans
Director, Communications & Liaison
(404) 338-8655 (404) 338-8427
Kevin Morehead
Acting Director, Strategy & Finance
(404) 338-8801 (404) 338-8427




Page Last Reviewed or Updated: 28-Jul-2014