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

  • Better Taxpayer Experience
  • Faster Issue Resolution
  • Smarter Enforcement
  • Advanced Technology & Analytics
  • Empowered Employees

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.

Office of Fraud Enforcement — The Office of Fraud Enforcement (OFE) consists of the Fraud Enforcement Policy Office, Fraud Enforcement Field Office, Fraud Enforcement Advisor groups and Emerging Threats Mitigation Team. OFE's mission is to promote compliance through strengthening the IRS's response to fraud and mitigating emerging threats.

Office of Promoter Investigations — The Office of Promoter Investigations leads and directs the design, development and delivery of major activities that support IRS efforts to detect and deter abusive tax promotions and abusive return preparers, including those who enable abusive tax promotions.


SB/SE Headquarters
5000 Ellin Road
Lanham, MD 20706

Leadership team

  • Lia Colbert, Commissioner
  • Maha Williams, Deputy Commissioner
  • Fred Schindler, Director, Collection
  • Rich Tierney, Director, Examination
  • Victor Onorato, Director, Operations Support
  • Deborah Ngo, Director, Promoter Investigations