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

Overview

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

  • 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

SB/SE Headquarters
5000 Ellin Road
Lanham, MD 20706

Name and Title
Mary Beth Murphy
Commissioner
Paul Mamo
Director, Collection
Denice Vaughan
Director, Operations Support
Brenda Dial
Director, Examination
  • 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

  • Small businesses (part-time, start-ups)
  • Small businesses without employees (service providers, contractors)
  • Small businesses with employees
  • Taxpayers with rental properties
  • Taxpayers with farming businesses
  • Individuals investing in businesses (partnerships, S-Corps)
  • Corporations, S-Corporations, & Partnerships with assets less than $10M

LB&I

  • All 1120 and 1120-S corporations and 1065 partnerships with assets $10 million or more
  • Approximately 210,000 customers

Special Situations

Some businesses may meet the less than $10 million asset test for SB/SE yet be more like a large or midsize business in every other way. These businesses may need the technical expertise of an international examiner, engineer or appraiser. In these situations, the business may be serviced by the Large Business and International Division.

Other businesses may have assets $10 million or more yet be more like a small business. These customers may be serviced by the Small Business/Self-Employed Division.

Over time, IRS expects to develop a comprehensive set of criteria to ensure that the servicing of particular businesses reflects the technical merits of the tax return and the best interests of the business taxpayer.

SB/SE Organizations

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.

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

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.