Small Business/Self-Employed Division At-a-Glance


The Small Business/Self-Employed operating division serves more than 57 million small business owners and self-employed taxpayers with business interests having less than $10 million of assets.


Help small business and self-employed taxpayers understand and meet their tax obligations, while applying the tax law with integrity and fairness to all.

Strategic Focus

  • Address the Underreporting Tax Gap
  • Address the Underpayment Tax Gap
  • Address the Nonfiling Tax Gap
  • Improve Service to Our Customers: Improve Business Processes and Systems; Reduce Burden; Enhance Stakeholder Relations
  • Develop Human Capital to: Address Strategies; Promote Productivity; Improve Employee Engagement

Taxpayer Profile

  • Approximately 57 million taxpayers
  • About 41 million self-employed persons
  • About 9 million small businesses with assets of less than 10 million
  • About 7 million filers of employment, excise, estate and gift returns
  • Individuals filing Form 1040 (U.S. Individual Income Tax Return), Schedules C, E, F or Form 2106 (Employee Business Expenses)
  • All other businesses with assets under $10 million򜧌

SB/SE Organizations

Collection — The mission of the Collection organization is to collect delinquent taxes and secure delinquent tax returns through the fair and equitable application of the tax laws, including the use of enforcement tools when appropriate, and to educate taxpayers to facilitate future compliance.

Examination — Helps taxpayers understand and meet tax responsibilities and apply the tax law with integrity and fairness through Field, Office and Correspondence examinations.

Operations Support — Serves as an organization responsible for capital/human management and oversight, implementing business improvement strategies and solutions, and delivering modernized business systems. Serves as a "one-stop" customer service shop to ensure Examination and Collection are properly equipped with the tools and resources to execute compliance activities.


SB/SE Headquarters
5000 Ellin Road
Lanham, MD 20706

Leadership Team

  • Lia Colbert, Commissioner
  • Darren Guillot, Deputy Commissioner, Collection and Operations Support
  • Maha Williams, Deputy Commissioner, Examination
  • Fred Schindler, Director, Collection
  • Rich Tierney, Director, Examination