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
5000 Ellin Road
Lanham, MD 20706
Mary Beth Murphy, Commissioner
Lisa Beard Niemann, Acting Deputy Commissioner
Compliance Area Director Offices
|Stoneham, MA||Civil Enforcement Advisory and Support Operations|
|Plantation, FL||Cincinnati, OH|
|Santa Maria, CA|
|Laguna Niguel, CA|
|Baton Rouge, LA|
|Downers Grove, IL|
SB/SE 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
The SB/SE Division will serve this taxpayer segment through three 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 and Office Audit examinations.
- Operations Support – Focuses on the needs of taxpayers and the tax community by implementing processes, technologies, and digital platforms to improve efficiency and accuracy while delivering exceptional customer service.
The Small Business/Self-Employed Division serves the following types of taxpayers:
- 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
Comparison of Small Business/Self-Employed (SB/SE) customers to Large Business and International (LB&I) customers:
- 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
- All 1120 and 1120-S corporations and 1065 partnerships with assets $10 million or more
- Approximately 210,000 customers
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.
|Mary Beth Murphy
Director, Operations Support