1.1.16 Small Business/Self Employed Division

Manual Transmittal

June 01, 2016

Purpose

(1) This transmits revised IRM 1.1.16, Organization and Staffing, Small Business and Self-Employed Division (SB/SE).

Background

The SB/SE compliance realignment and evolving business needs have resulted in significant organization changes which became effective November 2014. A primary result of the organizational realignment has reduced the number of SB/SE direct reports reporting to the SB/SE Commissioner from ten to three. The three current operating units are Collection, Examination and Operations Support.

Material Changes

(1) IRM 1.1.16 has been revised to reflect the SB/SE Division as reorganized effective November 2014, as detailed below.

(2) SB/SE was organized into three primary operating units, Examination, Collection and Operations Support. The executives of these operating units report directly to the Division Commissioner, SB/SE.

(3) IRM 1.1.16.1 - added information to describe the responsibilities of the SB/SE Division Commissioner and the taxpayer base. Also, renumbered SB/SE’s mission to IRM 1.1.16.1.1.

(4) IRM 1.1.16.2 houses the Collection function and describes the responsibilities of the directors thereunder. Specifically,

  1. IRM 1.1.6.2.2 - consolidated the Enterprise Collection Strategy (formerly IRM 1.1.16.5) along with IRM 1.1.16.2.3.1, Collection Policy and IRM 1.1.16.2.3.2, Collection Analytics, Automation, Inventory Selection and Delivery .

  2. IRM 1.1.16.2.4 - realigned Campus Collection (formerly IRM 1.1.16.4)

  3. Dissolved Enterprise Collection Planning and Governance (formerly IRM 1.1.16.5.4).

(5) IRM 1.1.16.3 houses the Examination function and describes the responsibilities of the directors thereunder. Specifically,

  1. IRM 1.1.16.2.3.2 - realigned Campus Examination and Automated Under Reporter (AUR) (formerly IRM 1.1.16.4.5)

  2. IRM 1.1.16.3.3.4 - realigned Fraud/Bank Secrecy Act (formerly IRM 1.1.16.6)

  3. IRM 1.1.16.3.3 - realigned Specialty Programs operation (formerly IRM 1.1.16.7)

(6) IRM 1.1.16.4 houses the Operations Support function and describes the responsibilities of the directors thereunder. Specifically,

  1. IRM 1.1.16.4.2 - realigned Communications, Outreach, Systems and Solutions (formerly IRM 1.1.16.10)

  2. IRM 1.1.16.4.3 - realigned Finance, Research and Strategy (formerly IRM 1.1.16.9)

  3. IRM 1.1.16.4.4 - realigned Human Capital Office (formerly IRM 1.1.16.8)

  4. IRM 1.1.16.4.5.4 - realigned Fraud Policy Operations (formerly IRM 1.1.16.6.1)

  5. IRM 1.1.16.4.6 - realigned Leadership Development (formerly IRM 1.1.16.8.5)

(7) New directorships were added under Operations Support, as follows:

  1. IRM 1.1.16.4.1 - Technology Solutions

  2. IRM 1.1.16.4.5- Servicewide Operations

  3. IRM 1.1.16.4.8 - Improving the Customer Experience/Taxpayer Burden Reduction

  4. IRM 1.1.16.4.8 - Risk Management

(8) The following former operations which reported directly to the SB/SE Commissioner now report to the Director of Operations Support:

  1. Human Capital Office,

  2. Finance, Research and Strategy, and

  3. Communications, Outreach, Systems and Solutions

(9) Campus Compliance Services, which formerly reported to the SB/SE Commissioner are now divided between Collection and Examination. The following campuses are now aligned under Collection:

  • Andover

  • Atlanta

  • Fresno

  • Kansas City

  • Philadelphia

(10) The following campuses are now aligned under Examination:

  • Brookhaven

  • Cincinnati

  • Memphis

  • Ogden

(11) Editorial changes were made throughout this section to add clarity and to add or update citations.

Effect on Other Documents

IRM 1.1.16, dated April 1, 2014, is superseded.

Audience

SB/SE Division

Effective Date

(06-01-2016)

Karen Schiller
Commissioner
SB/SE Division

The Small Business/Self Employed Division Commissioner

  1. The Division Commissioner, Small Business and Self Employed (SB/SE) reports to the Deputy Commissioner for Services and Enforcement and is responsible for planning, managing, directing, leading, and executing nationwide activities for the Division.

  2. SB/SE taxpayers are defined as individuals filing schedules for sole proprietor business, rental/flow-through income, farm income, and/or employee business expenses as well as all other businesses with assets under $10 million. The Division also has responsibility for estate, gift, fiduciary, excise, and most employment tax returns.

  3. SB/SE serves:

    • About 26.8 million employment tax returns filers

    • About 1.1 million excise tax return filers

    • About 250,000 gift tax filers

    • About 27,000 estate return filers

  4. There are three SB/SE Operating Units that directly report to the SB/SE Division Commissioner. They are:

    • Collection

    • Examination

    • Operations Support

  5. The organization chart that displays the new SB/SE structure can be viewed at: http://mysbse.web.irs.gov/sbseorg/sbseorgchartsall/sbseorgcharts/default.aspx. This IRM has been updated to reflect those changes to the functional statements for SB/SE. The IRM is available to all IRS employees.

Mission of the Small Business/Self Employed Division

  1. The Mission of the Small Business/Self Employed Division is to help small business and self-employed taxpayers understand and meet their tax obligations, while applying the tax law with integrity and fairness to all. The division is commonly referred to as SB/SE.

  2. To accomplish its mission, the SB/SE Division:

    1. Applies the Internal Revenue Code with integrity and fairness, while enforcing compliance through the examination of returns, collection of delinquent taxes, and the securing of delinquent tax returns.

    2. Provides Service-wide coordination of policy and procedure concerning the administration of the penalty and interest programs to ensure consistent application of the law.

    3. Strives to improve SB/SE taxpayer compliance through innovative initiatives to effectively reduce the underreporting, underpayment and non-filing tax gaps, with the goal that all SB/SE taxpayers pay their fair share.

    4. Maintains a “customer first” focus by timely and accurately responding to SB/SE customer inquiries and by routinely conducting ongoing research programs that support the development of strategies which address SB/SE taxpayer needs.

    5. Improves voluntary compliance by helping SB/SE taxpayers understand and meet their filing and payment responsibilities. Strategies include the use of outreach, seminars, workshops, websites, risk-based compliance strategies and plain language publications.

    6. Provides strategic leadership by partnering with other federal agencies, financial institutions, tax preparers, community groups, trade organizations, state and local authorities, and others to provide one-stop multi-agency tax information, education services and assistance to SB/SE customers and practitioners.

    7. Drives improvement in business practices and technology.

    8. Provides technical advice and assistance to Service personnel regarding federal tax law and regulations affecting SB/SE customers.

    9. Develops and implements SB/SE measures that balance customer satisfaction, employee satisfaction, and business results.

    10. Provides a link across the IRS to ensure taxpayer burden reduction continues to be a priority and is incorporated within decision-making frameworks advocating for and being a liaison to external stakeholders.

  3. This IRM section also contains the mission statements for all IRS operations located within the SB/SE Division.

Collection

  1. The mission of Collection is to provide SB/SE taxpayers with top quality pre and post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. The Director, Collection reports to the Commissioner, SB/SE.

  3. To accomplish the mission, the Director, Collection:

    1. Ensures that the Collection mission, principles and vision remain current and support the IRS mission.

    2. Enforces filing & payment requirements of the Internal Revenue laws.

    3. Collects payments on unpaid accounts, determines and analyzes why accounts become delinquent, prevents accounts from becoming delinquent, and secures delinquent returns.

    4. Directs and oversees special projects and project initiatives.

    5. Collaborates with Research to plan and conduct research studies related to Collection activities

    6. Improves business practices and technology in order to provide quality customer assistance.

    7. Manages issues affecting compliance across Business Units (BU), works with other BU to develop and implement consistent and fair treatment of all taxpayers.

    8. Provides continuous oversight, coordination and supports the Area Operating Unit (OU) Directors within Collection by ensuring that the appropriate integrated mechanisms are in place to jointly implement and deliver programs, and to manage operations within Collection.

    9. Is responsible for Collection’s Business Continuity Plan in the event of an emergency.

    10. Facilitates Servicewide Collection training programs.

    11. Facilitates IRS employee safety programs.

  4. The following executives report to the Director, Collection:

    • Director, Field Collection

    • Director, Performance Planning and Analysis Collection

    • Director, Headquarters Collection

    • Director, Campus Collection

    • Director, Specialty Collection-Offers, Liens & Advisory

    • Director, Specialty Collection-Insolvency

Field Collection

  1. The mission of Field Collection is to provide SB/SE taxpayers in each Area with top quality pre and post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness. This includes effectively managing field collection programs to ensure timely, accurate case actions on all collection cases.

  2. The following executives report to the Director, Field Collection:

    • Area Director, North Atlantic

    • Area Director, Central

    • Area Director, South Atlantic

    • Area Director, Gulf States

    • Area Director, Midwest

    • Area Director, South West

    • Area Director, Western

  3. To accomplish the mission, each Area Director, Field Collection:

    1. Prepares operational business plans and allocates SB/SE resources to meet customer needs.

    2. Oversees compliance and enforcement processes in Field Collection, with emphasis on payment requirements, delinquent return compliance and delinquent prevention and investigation processing.

    3. Plans, executes and monitors Field Collection activities in their respective IRS field offices.

    4. Administers all federal tax laws concerning filing and payment compliance applicable to SB/SE and other assigned taxpayers.

    5. Coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results.

    6. Ensures consistency in treatment of all taxpayers.

    7. Serves as Director, Field Collection's representative for Taxpayer Advocate matters and performs congressional and outside stakeholder liaison responsibilities within the Area.

    8. Develops best practices and elevates them for analysis and possible nationwide implementation.

    9. Assumes designated role in the Business Continuity Plan for the execution of emergency procedures and coordination with the Senior Commissioner's Representative, CSO, and other operating units in the event of an emergency.

    10. Facilitates Servicewide Field Collection training programs.

    11. Monitors and manages training and travel budgets.

  4. The following managers report to the Area Directors, Field Collection:

    • Program Managers, Field Collection Territories.

  5. The following managers report to the Program Managers, Field Collection Territories:

    • Supervisory Field Collection

Field Collection Territories
  1. The mission of Field Collection Territories is to provide SB/SE taxpayers in each of the territories top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Field Collection Territory Manager, reports to an Area Director, Field Collection.

  3. To accomplish the mission, each Territory Manager, Field Collection:

    1. Markets best practices. Identifies and resolves emerging Compliance issues at the local level; develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    2. Conducts education and outreach with internal and external stakeholders.

    3. Applies fair and equitable treatment for non-compliance with the tone and timing of interactions appropriate to the non-compliance of the taxpayer.

    4. Provides technical advice to the Area Director, Field Collection in all facets of field collection activities; provides clarity on policies of the Internal Revenue Service and provides clear interpretation of federal laws and regulations.

    5. Coordinates and controls territory collection activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

    6. Facilitates Servicewide Field Collection training programs.

    7. Facilitates IRS employee safety programs.

Planning and Performance Analysis

  1. The mission of Planning and Performance Analysis is to lead in the development of both enterprise-level and program-level Collection Plans and to deliver Collection management information reports.

  2. The Director of Planning and Performance Analysis reports to the Director, Collection and is responsible for the formation of all Collection work plans, management of the Collection Activity Reports system, and monitoring of performance indicators.

  3. To accomplish the mission, the Director, Planning and Performance Analysis:

    1. Coordinates work plans across service-wide Collection Stakeholders;

    2. Consolidates data on enterprise performance;

    3. Coordinates and provides analysis and reports on indicators.

  4. The following managers report to Director, Planning and Performance Analysis:

    1. Manager, Enterprise Reports and Plans.

    2. Manager, Campus Reports and Plans.

    3. Manager, Collection Data Assurance and Specialty (Offers & Liens) Reports and Plans.

    4. Manager, Field and Specialty (ADV & INS) Reports and Plans.

    5. Manager, Private Debt Collection-Operations.

Enterprise Reports and Plans
  1. The mission of Enterprise Reports and Plans is to lead in the development of an enterprise-level Collection plan that summarizes key components of individual program work plans to ensure delivery of enterprise performance metrics, including coverage and efficiency.

  2. The Manager, Enterprise Reports and Plans reports to the Director, Planning and Performance Analysis.

  3. To accomplish their mission, the Manager, Enterprise Reports and Plans:

    1. Coordinates the development of an enterprise-level work plan, covering all Collection programs, resources, and key performance metrics;

    2. Monitors and reports on the enterprise-level work plan; provides governance and analytical support to Collection program staff;

    3. Coordinates the creation, analysis and publication of several enterprise-level reports for internal and external use; and

    4. Facilitates and communicates general trend analysis to explain program performance and enterprise impacts.

Campus Reports and Plans
  1. The mission of Campus Reports and Plans is to assist in developing Campus Collection work plans for the ACS, ACS Support, Centralized Case Processing (CCP) and CSCO operations. They also monitor progress towards operations work plan goals and provide ongoing analysis to identify potential risks to work plan delivery..

  2. The manager, Campus Reports and Plans, reports to the Director, Planning and Performance Analysis.

  3. To accomplish their mission, the manager Campus Reports and Plans:

    1. Provides historical data to create work plans;

    2. Assists with development of Campus Collection and CCP work plans covering certain programs, resources, and key performance metrics;

    3. Collaborates with necessary Collection staff to develop and consolidate other Campus work plans;

    4. Monitors and reports on Campus Collection and CCP work plans; provides governance and analytical support to Collection program staff;

    5. Supports Collection by delivering accurate performance reports and data to key Collection executives, analysts, and supervisors;

    6. Creates, analyzes, and publishes site and program level reports for internal use

    7. Supports and conducts Campus program trend analysis to explain program performance and enterprise impacts;

    8. Controls the issuance of new OFP codes to the Campus Collection Operations to be used for Inventory Management;

    9. Provide technical and program guidance and coordination, when necessary;

    10. Builds data bases and spreadsheets to maximize resources; and

    11. Automates and streamlines the report process on a continuous cycle.

Collection Data Assurance and Specialty (Offers and Liens) Reports and Plans
  1. The mission of Collection Data Assurance & Specialty Reports and Plans is to ensure the integrity of data used to prepare reports; to provide excellent customer service, to create, analyze, distribute, and monitor access to reports and handle ad hoc information/data requests. They also assist with the development of work plans for the Offer in Compromise and Lien functions in the Specialty-Offers, Liens & Advisory (SPEC-OLA) Operating Unit.

  2. The Manager, Collection Data Assurance & Specialty Reports and Plans reports to the Director, Planning and Performance Analysis.

  3. To accomplish their mission, the manager, Collection Data Assurance & Specialty Reports and Plans:

    1. Provides excellent customer service by delivering critical decision-making information to executives and employees of Collection Functions, TAS and TIGTA/GAO Audit Program, as well as, providing education and support, where appropriate;

    2. Supports Collection by delivering accurate performance reports and data to Collection executives, analysts, and supervisors for time-appropriate decision making;

    3. Ensures integrity of data used to prepare reports;

    4. Provides subject matter expertise in the program areas of: CTRS (Collection Time Reporting System); Business Objects, CAR (Collection Activity Reports), TSIGNs, and TDI Closing Codes;

    5. Responds to ad hoc requests from TIGTA, GAO, FOIA requests, media releases, the IRS Oversight Board, IRS Commissioner and for testimony and reports to Congress;

    6. Provides clear and timely documentation while coordinating procedural guidelines and policies for the Collection Time Reporting System (CTRS) IRM 5.2.1 and Collection Reports IRM 5.2.4;

    7. Maintains the Collection Activity Reports (CAR), which are based on IDRS and Master File data;

    8. Controls and maintains the following for service-wide Collection: TSIGNS (aka collection assignment numbers), TDI closing codes, Installment Agreement (IA) Originator codes, as well as, control and assignment of Designated Payment Codes (DPC);

    9. Assists with the development of the Offer in Compromise and Liens work plans for SPEC-OLA by providing work plan templates and historical data covering programs, resources, and key performance metrics;

    10. Creates, analyzes, and distributes reports for the Offer in Compromise and Lien programs;

    11. Monitors and reports on Offer in Compromise and Lien program performance indicators;

    12. Builds data bases and spreadsheets to maximize resources; and

    13. Automates and streamlines the report process on a continuous cycle.

Field and Specialty (ADV and INS) Reports and Plans
  1. The mission of Field & Specialty Reports and Plans is to develop Area Field Collection work plans; produce and deliver National and Area Field Collection management information reports and to track and analyze National and Area progress in meeting targets. They also assist with the development of work plans for the Advisory function in the SPEC-OLA Operating Unit and the Insolvency function in the Specialty-Insolvency (SPEC-INS) Operating Unit.

  2. The Manager, Field & Specialty Reports and Plans reports to the Director, Planning & Performance Analysis.

  3. To accomplish their mission, the manager, Field & Specialty Reports and Plans:

    1. Provides excellent customer service by delivering critical decision-making information to executives and employees of Collection Functions, TAS and TIGTA/GAO Audit Program, as well as, providing education and support, where appropriate;

    2. Supports Collection by delivering accurate performance reports and data to key Collection executives, analysts, and supervisors;

    3. Ensures integrity of data used to prepare reports;

    4. Provides templates and historical data to create Field Collection, Advisory and Insolvency work plans;

    5. Creates, analyzes, and distributes reports for Field Collection, Advisory and Insolvency programs;

    6. Responds to ad hoc requests from TIGTA, GAO, FOIA request, media release, IRS Oversight Board, IRS Commissioner and for testimony and reports to Congress;

    7. Provides a multitude of high-level reports which monitor and analyze National and Area field Collection performance improvement projects;

    8. Monitors and reports on Field Collection, Advisory and Insolvency performance indicators;

    9. Builds data bases and spreadsheets to maximize resources; and

    10. Automates and streamlines the report process on a continuous cycle.

Private Debt Collection Operations
  1. The mission of Private Debt Collection Operations is to provide business input on program-related activities of the Private Debt Collection initiative.

  2. The Manager, Private Debt Collection Operations, reports to the Director, Planning & Performance Analysis.

  3. To accomplish their mission, the manager, Private Debt Collection Operations:

    1. Handles all workload and policy issues as cases are released to the Private Collection Agencies (PCA’s);

    2. Coordinates with Information Technology (IT) to address technology needs, monitor system performance and to develop and update documentation;

    3. Creates and maintains Private Debt Collection policy guides;

    4. Creates and maintains Private Debt Collection training materials;

    5. Oversees all Contracting Officer Representative (COR) activities for the Private Debt Collection initiative;

    6. Oversees and monitors the compliance status of all PCAs;

    7. Conducts remote and onsite reviews of PCAs to ensure quality and compliance with contracts;

    8. Manages PCA contract administration and serves as a liaison to Privacy, Government Liaison & Disclosure (PGLD);

    9. Coordinates with the Operating units (including ACS, Accounts Management, etc.) to address complex case questions; and

    10. Performs internal quality reviews of IRS Private Debt Collection systems and actions.

Headquarters Collection

  1. The Mission of Headquarters Collection is to provide corporate wide guidance, coordination, and support on all aspects of the collection process. Headquarters Collection uses data driven technology and strategies to deliver collection cases that will improve voluntary compliance, increase revenue, and improve productivity.

  2. The Director of Headquarters Collection, reports to the Director, Collection.

  3. To accomplish the mission, the Director of Headquarters Collection:

    1. Examines current Collection Policies and Procedures to identify processes that can be simplified and streamlined.

    2. Directs and oversees special projects and initiatives.

    3. Coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results.

    4. Oversees program coordination for Field Collection.

    5. Develops and coordinates strategies to apply appropriate treatment for non-compliance.

    6. Identifies trends and develop strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach to include education, outreach and enforcement.

    7. Plans, develops and implements programs, guidelines, procedures and IRM instructions, as well as provides technical guidance and assistance for Field Collection and Campus programs.

    8. Provides input to the Commissioner, SB/SE Division and the CFO for resource planning and budget formulation and execution.

    9. Plans, designs, implements and maintains management information systems or inventory selection systems.

    10. Provides standard policy and program direction for selection of cases and delivery of inventory for Collection.

    11. Sets direct assignment criteria for priority and routing of work.

    12. Provides EQ data and analysis to internal and external stakeholders on a regular basis.

    13. Develops annual NQRS sampling plan.

    14. Provides user support for IDRS security administration.

  4. The following Directors report to the Director, Headquarters Collection:

    • Director, Collection Policy

    • Director, Collection Inventory Delivery & Selection

    • Director, Collection Quality & Technical Support

Collection Policy
  1. The mission of Collection Policy is to provide policy guidance on collection processes that are common to large groups of taxpayers with similar characteristics and develop, design and deliver Collection program policies, strategies and objectives.

  2. The Director, Collection Policy reports to the Director, Headquarters Collection and is responsible for leadership in the design, development, and delivery of policies, which impact Field Collection and Campus programs.

  3. To accomplish the mission, the Director, Collection Policy:

    1. Oversees program coordination for Field Collection and Campus programs.

    2. Documents and coordinates procedural guidelines and policies.

    3. Develops and delivers mission-oriented services and strategies.

    4. Identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service.

    5. Develops and coordinates strategies to apply appropriate treatment for non- compliance.

    6. Communicates new or revised policies and their impact on field and campus operations.

    7. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance.

    8. Provides input to the SB/SE Division Strategic Plan.

    9. Coordinates with other Operating Divisions as well as other SB/SE functional units to provide support and guidance.

    10. Identifies trends and develop strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach to include education, outreach, and enforcement.

    11. Coordinates with Chief Counsel to review interpretive guidance including revenue procedures, initiates requests for counsel opinions, and initiates policy changes to improve tax compliance.

    12. Plans, develops, and implements programs, guidelines, procedures, and IRM instructions, as well as provides technical guidance and assistance for Field Collection and Campus programs.

    13. Reviews legislation to determine the impact on Collection.

    14. Develops and recommends new legislative changes.

  4. The following managers report to the Director, Collection Policy:

    • Program Manager, Global Strategic Compliance

    • Program Manager, Enforcement

    • Program Manager, Campus Policy

    • Program Manager, Offers In Compromise

    • Program Manager, Employment Tax Policy

    • Program Manager, Insolvency

    • Program Manager, Case Resolution Alternatives

Global Strategic Compliance
  1. The mission of Global Strategic Compliance is to provide servicewide policy guidance on certain specialty collection case types.

  2. The Program Manager, Global Strategic Compliance reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Global Strategic Compliance:

    1. Develops policy for the following collection programs and their related sub programs:

      • Abusive Tax Avoidance Transactions (ATAT)

      • International Collection

      • Collection Fraud Referrals

      • Whistleblower

      • Probation and Restitution

      • Offshore Voluntary Disclosure Initiatives

      • Frivolous Tax Arguments

    2. Designs and provides content for training related to these programs.

    3. Develops and coordinates policy and procedural guidance by conducting relevant program reviews.

    4. Interacts with appropriate stakeholders to ensure the servicewide collection perspective is considered when policy guidance is developed.

    5. Ensures servicewide collection policy, programs and workload priorities are coordinated and consistent across organizational boundaries.

    6. Participates in external stakeholder activities to include GAO and TIGTA audits and MSPs.

    7. Evaluates recommendations and develops policies and strategies to address stakeholder concerns.

Enforcement
  1. The mission of Enforcement, is to provide servicewide policy guidance on collection and enforcement processes.

  2. The Program Manager, Enforcement reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Enforcement:

    1. Oversees the development and delivery of policy and procedural guidance for a variety of Field Collection, Campus, and servicewide programs, to include:

      • IRM 1.4.50, Collection Consultation

      • Third Party Contact (Servicewide Collection)

      • Locating Taxpayers and Their Assets (Field Collection

      • Courtesy Investigations (Field Collection)

      • Remittance Processing (Field Collection)

      • Notice of Levy, Notices of Federal Tax Liens (NFTLs), and Lien Certificates

      • Suits by and against the Government (Field Collection and Advisory)

      • Seizure & Sale (Servicewide)

      • Summons (Servicewide Collection)

      • Decedents Estates and Estates Taxes

    2. Develops and coordinates policy and procedural guidance by conducting relevant program reviews.

    3. Develops training for various collection procedures and processes.

    4. Ensures that the field and campus perspectives are considered when policy guidance is developed through interaction with appropriate field collection and campus contacts.

    5. Collaborates to ensure field collection policy, programs including Campus functions, and workload priorities are consistently coordinated across organizational boundaries.

    6. Participates in external stakeholder activities to include GAO and TIGTA audits, DOJ and Counsel concerns, and MSPs.

    7. Evaluates recommendations and develops policies and strategies to address stakeholder concerns.

Campus Policy
  1. The mission of Campus Policy is to provide servicewide collection policy guidance to the Collection Campuses and provide operational assistance to the Directors, Collection – Campus Operations and Specialty, Offers, Liens and Advisory.

  2. The Program Manager, Campus Policy reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Campus Policy:

    1. Determines the process for establishing and implementing Notice of Federal Tax Lien filings according to the law.

    2. Provides policy guidance and advice on complex, technical issues.

    3. Coordinates with Campuses to implement established policies.

    4. Develops and coordinates policy and procedural guidance by conducting relevant program reviews.

    5. Interacts with appropriate stakeholders to ensure the servicewide collection perspective is considered when policy guidance is developed.

    6. Ensures servicewide collection policy, programs and workload priorities are coordinated and consistent across organizational boundaries.

    7. Participates in external stakeholder activities to include GAO and TIGTA audits and MSPs.

    8. Evaluates recommendations and develops policies and strategies to address stakeholder concerns.

Offer in Compromise
  1. The mission of Offer in Compromise is to provide servicewide policy guidance on Offers in Compromise (OIC).

  2. The Program Manager, Offers In Compromise reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Offers In Compromise:

    1. Coordinates policy implementation for Offers in Compromise.

    2. Designs and provides content for training related to OIC.

    3. Oversees and assesses OIC policy related to taxpayer compliance and behavior.

    4. Develops and coordinates policy and procedural guidance by conducting relevant program reviews.

    5. Participates in external stakeholder activities to include GAO and TIGTA audits and MSPs.

    6. Evaluates recommendations and develops policies and strategies to address stakeholder concerns.

Employment Tax Policy
  1. The mission of Employment Tax Policy is to provide servicewide policy guidance on the collection of employment taxes.

  2. The Program Manager, Employment Tax reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Employment Tax:

    1. Oversees development of policies related to the collection of employment tax by Field Collection and provides policy, procedural guidance and coordination, which includes the design and content of training for the following programs:

      • Collection Due Process

      • Collection Appeals

      • Trust Fund Recovery Penalty (Campus and Field Collection)

      • Federal Tax Deposit/Federal Tax Deposit Alert

      • Third Party Payer Arrangements (which include payroll service providers and professional employer organizations

      • Limited Liability Corporations

      • Repeater/Pyramider Indicators

      • Disqualified Employment Tax Levy Procedures

Insolvency
  1. The mission of Insolvency is to provide servicewide policy guidance on insolvency and bankruptcy related procedures, provide support to both internal and external customers with insolvency related automation and programs, and develop and implement servicewide policy and strategy for bankruptcy topics.

  2. The Program Manager, Insolvency reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Insolvency:

    1. Enables IRS to participate as a creditor and keep IRS in compliance with requirements of bankruptcy code.

    2. Reviews legislation to determine the impact on insolvency and bankruptcy programs, and develops and recommends new legislative changes.

    3. Develops and coordinates application and understanding of the insolvency and bankruptcy process.

    4. Develops training and analytical techniques to support the insolvency and bankruptcy process.

    5. Provides policy guidance and advice on complex, technical programs related to insolvency and bankruptcy.

    6. Employs Automated Insolvency System, Automated Proof of Claim and other software programs to develop new reports and other documents for program management.

Case Resolution Alternatives
  1. The mission of Case Resolution Alternatives is to provide servicewide policy guidance on alternative collection case resolution processes.

  2. The Program Manager, Case Resolution Alternatives reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Case Resolution Alternatives:

    1. Coordinates policy implementation for alternative case resolution procedures.

    2. Develops policy for the following programs:

      • Financial Analysis

      • Installment Agreements

      • Currently Not Collectible accounts

      • Allowable expense standards

      • Adjustments

    3. Designs and provides content for training related to these programs.

    4. Oversees and assesses case resolution policy related to taxpayer compliance and behavior.

Collection Inventory Delivery and Selection
  1. The mission of the office of Collection Inventory Delivery & Selection (CIDS) is to use technology and strategies to select and route collection cases for efficient and effective resolution, oversee programs, policy, and systems for various aspects of Collection, provide end user tools to help manage and process cases, all in an effort to improve productivity, increase revenue, and improve taxpayer voluntary compliance.

  2. The Director, Collection Inventory Delivery & Selection reports to the Director, Headquarters Collection.

  3. To accomplish the mission, the Director, Collection Inventory Delivery & Selection:

    1. Maintains an ongoing quantitative review program of field and campus operations at the national, field area and field territory level to evaluate programs and provide assistance.

    2. Develops input data for the Commissioner’s Quarterly Business Performance Review and quarterly presentations to the IRS Oversight Board.

    3. Provides input to the Commissioner, SB/SE Division and the CFO for resource planning and budget formulation and execution.

    4. Plans, designs, and maintains management information systems or inventory selection systems from:

      • Master File

      • Integrated Data Retrieval System (IDRS)

      • Automated Lien System (ALS)

      • Inventory Delivery System (IDS)

      • Automated Collection System (ACS)

      • Integrated Collection System (ICS)

      • Entity

      • Automated Substitute for Return (ASFR)

      • Automated 6020(b)

    5. Coordinates with the office of Collection Technology Solutions and Information Technology (IT) to develop and maintain automated systems support.

    6. Provides standard policy and program direction for selection of cases and delivery of inventory for Collection.

    7. Sets direct assignment criteria for priority and routing of work.

  4. The following managers report to the Director, Collection Inventory Delivery & Selection:

    • Program Manager, Nonfiler Inventory and Analysis (NIA)

    • Program Manager, Strategic Analysis and Modeling (SAM)

    • Program Manager, Collection Case Delivery(CCD)

    • Program Manager, Automated Programs (AP)

    • Program Manager, Collection Analytics, Routing and Selection (CARS)

Nonfiler Inventory and Analysis
  1. The mission of Nonfiler Inventory and Analysis (NIA) is to provide Servicewide policy guidance on SB/SE and W&I delinquent taxpayers, Nonfiler TDI return delinquency case selection, and inventory analysis on processes related to Campus Return Delinquency programs and inventories for taxpayers who are delinquent in filing tax returns. Develop and implement program policies, strategies and objectives on return delinquency programs. Provide analysis through various reports to the Director, Collection Inventory Delivery & Selection.

  2. The Program Manager, NIA reports to the Director, Collection Inventory Delivery & Selection.

  3. To accomplish the mission, the Program Manager, NIA:

    1. Oversees program coordination for automated nonfiler system and Campus procedures related to Compliance nonfiler programs.

    2. Provides continuous oversight and coordination of policy and inventory analysis for the servicewide Collection return delinquency programs and processes, to include ASFR and A6020(b) and the Withholding Compliance Program (WHC).

    3. Identifies trends and develops strategies designed to address the needs of SB/SE and W&I delinquent taxpayers through a comprehensive approach to include education, outreach and enforcement.

    4. Develops policy and manages selection of delinquent returns for Compliance functions.

    5. Develops processes and analysis to identify delinquent filers.

    6. Reviews and analyzes program progress against enterprise plans and identifies areas for improvement.

    7. Provides input to the SB/SE Collection Strategic Plan.

Strategic Analysis and Modeling
  1. The mission of Strategic Analysis and Modeling (SAM) is to provide Servicewide statistical analysis of collection data, evaluate the performance of the collection predictive models and develop new models, create and implement a data strategy in collaboration with Compliance Data Warehouse to enhance collection data available for research.

  2. The Program Manager, SAM reports to the Director, Collection Inventory Delivery & Selection.

  3. To accomplish the mission, the Program Manager, SAM:

    1. Provides ongoing performance evaluation and refinement of predictive models in the IDS.

    2. Designs, implements and evaluates new collection models and tools to support enhanced taxpayer compliance.

    3. Assists the nonfiler program to develop and enhance workload selection tools.

    4. Provides analysis to Directors to enable them to make data-driven decisions.

    5. Evaluates Servicewide Collection programs and develops, tests and enhances case routing and assignment strategies.

    6. Assists in the development and implementation of a collection workload optimization program.

    7. Supports existing Servicewide Collection data warehouses to enable analysis and data driven decisions.

    8. Actively looks for new methodologies and technologies in risk management and decision analytics to improve organization performance.

Collection Case Delivery
  1. The mission of Collection Case Delivery (CCD) is to provide standard program direction for delivery of inventory for collection, and set direct assignment criteria to route and deliver collection work, and provide user friendly computer applications to Collection. CCD Develops, deploys and monitors the systemic delivery and prioritization of collection inventory, ensures inventory and case related information is available, cases or inventory and ensures timely and accurate lien information. Further, CCD provides customer service and support for the Entity Case Management System (ENTITY), Automated Lien System (ALS), and Integrated Collection System (ICS) and ENTITY systems and coordinates with other programs to provide policy guidance that ensures overall business objectives are met.

  2. The Program Manager, CCD reports to the Director, Collection Inventory Delivery & Selection.

  3. To accomplish the mission, the Program Manager, CCD:

    1. Supplies cases based on consistent risk scoring/priority selection criteria.

    2. Partners with IT to display inventory and case related information.

    3. Implements assignment criteria for routing of collection work, and monitors workload as it pertains to the assignment of collection cases.

    4. Maintains and supports the ALS/ENTITY and ICS systems.

    5. Coordinates and supports on-going maintenance and end-user needs with Technology Solutions (TS), IT and other developers for ALS/ENTITY and ICS.

    6. Documents and coordinates procedural guidelines and policies for ALS/ENTITY and ICS.

    7. Assists in the development and delivery of training for ALS/ENTITY and ICS.

    8. Supports various collection initiatives through the development and delivery of inventory related queries and reports to provide customers with analytical data to inform recommendations and enable educated decisions.

  4. The following manager reports to the Program Manager, CCD:

    • Manager, Automated Lien and ENTITY Customer Support (ALECS)

Automated Lien and ENTITY Customer Support
  1. The mission of Automated Lien and ENTITY Customer Support (ALECS) is to provide complete customer support for the Automated Lien System (ALS) and ENTITY Case Management System (ENTITY), ensuring that our customers have the tools necessary to improve productivity and meet all legal requirements for lien filings while promoting efficient delivery and management of collection inventory.

  2. The Manager, Automated Lien and ENTITY Customer Support group (ALECS), reports to the Program Manager, Collection Case Delivery (CCD).

  3. To accomplish the mission, the Manager, ALECS:

    1. Ensures that all system user guides and related documentation are maintained, current and accurate.

    2. Ensures timely and effective development and delivery of ALS and ENTITY related training material and customer outreach.

    3. Ensures prompt and accurate resolution of help tickets via the *Enthelp desk and the Automated Lien System (ALS) in-box.

    4. Maintains and enhances the ALS and Entity web sites to ensure users have access to the latest ALS and ENTITY related documentation.

    5. Provides timely assistance to Field Collection Administrative Professional staff to ensure timely End of Month processing.

Automated Programs
  1. The mission of Automated Programs (AP) is to identify and use streamlined automated levy and offset processing to efficiently collect delinquent taxes at all levels of the collection enterprise.

  2. The Program Manager, AP reports to the Director, Collection Inventory Delivery & Selection.

  3. To accomplish the mission, the Program Manager, AP:

    1. Administers end-to-end oversight to include program development, establishment of policy, training, communications and problem resolution for automated levy programs:

      • Federal Payment Levy Program (FPLP)

      • State Income Tax Levy Program (SITLP)

      • Alaska Permanent Fund Dividend Program (AKPFD)

      • Federal Employee/Retiree Delinquency Initiative (FERDI)

      • Municipal Tax Levy Program (MTLP)

Collection Analytics, Routing and Selection
  1. The mission of Collection Analytics, Routing and Selection (CARS) is to analyze and manage IRS’ Collection business rules to implement policy and executive direction for the collection inventory. CARS develops and leverages business intelligence, decision analytics, predictive modeling and business rules management software to maintain the Inventory Delivery System and the Tax Delinquent Account (TDA) and Tax Delinquent Investigation (TDI) programs. CARS ensures that collection inventory is placed in the most effective treatment stream at the appropriate time.

  2. The Program Manager, CARS reports to the Director, Collection Inventory Delivery & Selection.

  3. To accomplish the mission, the Program Manager, CARS:

    1. Supplies cases based on consistent business routing rules and case selection criteria.

    2. Develops standardized program direction and implements assignment criteria for routing of collection work, and monitor workload as it pertains to the assignment of collection cases.

    3. Implements policies related to case identification, selection, and priority.

    4. Coordinates with stakeholders to determine the impact resource or procedural changes will have on workload and collection results.

    5. Evaluates and develops new automated inventory delivery systems (tools) while continuously enhancing existing automated inventory delivery systems.

    6. Coordinates on-going maintenance and end-user needs with IT and other developers for TDA/TDI Analysis and IDS.

    7. Documents and coordinates procedural guidelines and policies implemented systemically in TDA/TDI Analysis and IDS.

  4. The following manager reports to the Program Manager, CARS:

    • Manager, ACS Systems & Inventory (ACSSI)

ACS Systems and Inventory
  1. The mission of ACS Systems & Inventory (ACSSI) is to ensure accuracy and efficiency in the delivery and selection of ACS cases throughout the IRS enterprise. To maintain the integrity and stability of the ACS system, making certain that it runs at optimum level at all times.

  2. The Manager, ACS Systems & Inventory reports to the Program Manager, Collection Analytics, Routing and Selection (CARS).

  3. To accomplish the mission, the Manager, ACS Systems & Inventory:

    • Maintains oversight of ACS Inventory Selection.

    • Maintains oversight of ACS Inventory Processing (including Priority Metrics (Trust Fund, HINF, FERDI, LB&I & Large Dollar)).

    • Provides enhancement and Maintenance of the ACS System (including ACS Predictive Dialer).

    • Maintains oversight of ACS System Security.

    • Is the POC for ACS Call Sites on issues involving inventory processing and system matters.

Quality and Technical Support
  1. The mission of Quality and Technical Support is to monitor program compliance through the Embedded Quality and National Quality review systems for Field Collection and all Campus Collection and Examination functions; provide headquarters technical, functional and operational support of various collection and information technology programs including telephone operations, Campus Collection programs in all Collection campuses, and the sale of seized, acquired and redeemed property.

  2. To accomplish the mission, the Director, Quality and Technical Support:

    1. Oversees the development of the Field Collection Embedded Quality program and maintains an ongoing quantitative review of field operations at the national, field area and territory level, evaluating programs and providing assistance.

    2. Oversees the administration of the quality measurement system for Campus Operations, and maintains the integrity of the data in the Embedded Quality Review System (EQRS) for diagnostic campus National Reviews.

    3. Provides guidance and support for policy and procedures relating to Field Collection automation programs to ensure consistent delivery that meets the needs of the Field Collection (FC) through the Collection Information & Technical Security program.

    4. Provides guidance, administration, coordination and oversight for all Campus Collection customers related to the organization’s operational, technical and quality needs through the Campus Collection program.

    5. Provides guidance and support for telephone operations, technology management and automated inventory processing for SBSE Campus Collection, SBSE Campus Examination and W&I Refundable Credit Examination through the Joint Operations Center.

    6. Through the Property Appraisal & Liquidation Specialist (PALs) program provides assistance to Collection Field function Revenue Officers with the appraisal of real, personal and intangible property for equity determinations. Additionally secures, markets and sells (liquidate) seized, acquired, redeemed and judicially-foreclosed real, personal and intangible property.

  3. The following Program Managers report to the Director, Collection Quality & Technical Support:

    • Program Manager, Embedded Quality

    • Program Manager, Campus Quality

    • Program Manager, Collection Information & Technical Security

    • Program Manager, Campus Operations

    • Program Manager, Joint Operations Center (JOC)

    • Program Manager, Property Acquisition & Liquid Specialist (PALS)

Embedded Quality
  1. The mission of Embedded Quality (EQ) is to develop and manage the Field Collection Embedded Quality program, covering the following functions: Field Collection, Offer-in-Compromise, Advisory, and Insolvency. EQ establishes systems policy and coordinates multi-function programming changes, enhancements, and updates for all SB/SE users. EQ is provided support from the office of Operations Support – Technology Solutions, Systems Support – Collection for the EQ databases.

  2. The Program Manager, Embedded Quality, reports to the Director, Collection Quality & Technical Support.

  3. To accomplish the mission, the Program Manager, Embedded Quality:

    1. Coordinates with Technical Solutions and Information Technology to maintain the current EQ systems, as well as to identify, develop, and deliver future enhancements;

    2. Maintains EQ technical reference materials and ensures they accurately reflect current law, policy, and procedure;

    3. Coordinates with other SB/SE quality program managers to issue consistent guidance and development of training material;

    4. Coordinates with Technical Solutions to establish guidelines for accessing and monitoring the system to ensure that appropriate access privileges and security levels are maintained;

    5. Provides analysis to identify factors influencing EQ scores;

    6. Provides improvement recommendations to the field collection operations, defined above;

    7. Provides EQ data and/or analysis to other internal and/or external stakeholders on a recurring and ad hoc basis;

    8. Develops annual NQRS sampling plans for each Field Collection program defined above;

    9. Manages the NQRS groups to ensure the national sampling plan is met and statistically valid;

    10. Establishes baselines to use to measure, monitor, and improve reviewer accuracy and consistency;

    11. Develops and delivers EQ training materials and classes in coordination with L&E and other stakeholders; and

    12. Maintains the Field Collection portion of the EQ website and EQ Issues Log.

  4. The following supervisory revenue officers report to the Program Manager, Embedded Quality:

    • Manager, NQRS Group 1

    • Manager, NQRS Group 2

Campus Quality
  1. The mission of Campus Quality is to administer the quality measurement system for Campus Operations by monitoring case work or telephone contacts and maintaining the integrity of the data in the Embedded Quality Review System (EQRS) for diagnostic campus National Reviews.

  2. The Program Manager, Campus Quality reports to the Director, Collection Quality & Technical Support.

  3. To accomplish the mission, the Program Manager, Campus Quality:

    1. Develops and maintains the framework for organizational performance measurement.

    2. Works in conjunction with Accounts Management to maintain database coding consistency.

    3. Coordinates with Statistics of Income (SOI) to ensure a statistically valid sample.

    4. Provides Attribute coding direction and guidance to Quality Reviewers based on Internal Revenue Manual (IRM) requirements.

    5. Monitors EQ program adherence including coding of reviews and the sampling process.

    6. Coordinates with IRM authors to clarify and update procedural requirements.

    7. Provides expert support and assistance to organizational performance initiatives.

    8. Develops and implements procedures and methodologies for ongoing analysis, assessment, and monitoring of division performance.

    9. Coordinates with the National Support Staff (NSS) to execute systemic adjustments and updates as systems and procedures change.

    10. Coordinates with the Joint Operation Center to ensure that the Contact Recording System is functional and resolves daily issues.

  4. The following managers and management officials report to the Program Manager, Campus Quality:

    • Campus Quality Group Managers for all campuses

    • Product Line Analysts

    • Senior Tax Analysts

Collection Information and Technical Security
  1. The mission of Collection Information Technology and Security (CITS) is to provide guidance and support for policy and procedures relating to Field Collection automation programs to ensure consistent delivery that meets the needs of the Field Collection (FC).

  2. The CITS Program Manager reports directly to the Director, Collection Quality & Technical Support.

  3. To accomplish the mission, the Program Manager, CITS:

    1. Works with FC leadership to manage the development, delivery, implementation, and maintenance of CITS initiatives.

    2. Monitors balancing errors resulting from ICS actions to ensure accuracy, resolve system conflicts, and recommend efficiencies when opportunities arise.

    3. Compiles, validates and processes data submitted by FC for the End of Month (EOM) Time Reports.

    4. Provides support, assistance, technical expertise, and oversight for SB/SE locator services and Servicewide contracts for credit report and electronic court records services.

    5. Provides user support for the Integrated Data Retrieval System (IDRS), security administration to ensure the integrity of the Integrated Data Retrieval System (IDRS) and other modernized systems of taxpayer records, and protection of taxpayers' right to privacy to ensure trust in the Internal Revenue Service.

    6. Provides user support, technical expertise, security administration, training, and recommends enhancements for the Automated Trust Fund Recovery (ATFR) system.

    7. Coordinates with Information Technology (IT) on the maintenance and delivery of Field Collection end-user needs as it relates to proprietary software.

    8. Provides end user training and support for Collection automation programs.

    9. Coordinates with Information Technology (IT) on the maintenance and delivery of Field Collection end-user needs as it relates to proprietary software.

  4. The following managers’ report to the Program Manager, Collection Information Technology and Security:

    • FAS group managers

    • IDRS Data Security group managers

    • IQA group managers

Campus Operations
  1. The mission of Campus Operations (CO) is to provide guidance, administration, coordination and oversight for all Campus Collection customers related to our organization’s operational, technical and quality needs.

  2. The Campus Operations Program Manager reports directly to the Director, Collection Quality & Technical Support.

  3. To accomplish the mission, the Program Manager, CO:

    1. Works with Collection Analytics, Routing and Selection team relating to ASFR and WHC for work planning purposes, monitoring and program delivery.

    2. Works with JOC to establish and monitor phone schedules for ASFR, A6020(b), Refund Hold and WHC.

    3. Works closely with Campus Collection directorships and operations in each campus as primary contact and support for CSCO:

      • Answers program, inventory and resources issues.

      • Holds monthly calls to discuss Quality, rates, overage and average days in inventory.

    4. Works with the Product Line Analysts (PLA) for CSCO, ASFR and their related product lines

    5. Works with all applicable CSCO program IRM authors to establish or update procedures Monitor campus inventory

    6. Distributes corporate GII exceptions

      • Tracked by date, location and volume.

    7. Works with AMS staff and programmers for changes or updates to CSCO reporting via MUR or UWR.

    8. Coordinates and implement the CSCO campus work plans.

Joint Operations Center
  1. The mission of Joint Operations Center is to provide guidance and support for telephone operations, technology management and automated inventory processing for SBSE Campus Collection, SBSE Campus Examination and W&I Refundable Credit Examination.

  2. The JOC Program Manager reports directly to the Director, Collection Quality & Technical Support.

  3. The JOC Liaison has three areas of responsibility: telephone operations, technology management and tool development. Telephone Operations takes the organization vision, as defined in the Strategic Plan, and ensures all Compliance telephone operations are compliant. To accomplish this, the JOC Liaison:

    1. Serves as a liaison between the call sites, JOC, SBSE Campus Collection, SBSE Campus Examination and W&I Refundable Credit Examination.

    2. Coordinates emerging issues with the JOC and Accounts Management.

    3. Partners with all Compliance operations in the development of work plans and work plan schedules.

    4. Oversees call routing, telephone forecasting and scheduling, performance analysis and system support.

    5. Monitors telephone performance and makes adjustments to meet or exceed performance measures.

    6. Evaluates the effectiveness of existing Automated Self-Service Applications and develops enhancements as appropriate.

    7. Provides oversight of telephone system infrastructure.

    8. Partners with site campus management to provide training to Telephone System Analysts and Gatekeepers.

    9. Represents Compliance and external stakeholders in the determination of IT work requests and delivery schedules.

    10. Implements and troubleshoots all telephone innovation, such as Contact Recording and eWFM.

    11. Provides input to Strategic Plan and Operating Priorities development.

    12. Executes AWS semi-annual telephone model.

    13. Coordinates the scheduling of non-telephone activities ensuring consistent delivery of telephone service.

  4. The Technology Management Team (TMT) supports SBSE Campus Collection functions by providing one centralized location to efficiently support, manage and maintain modernization efforts. TMT accomplishes this by:

    1. Improving efficiency and casework quality by increasing awareness of automated tools and providing access to that automation.

    2. Exploring available alternatives and look for opportunities to leverage technology solutions to best address any gaps within existing systems.

    3. Establishing a baseline and maintaining a strategic technology roadmap.

    4. Providing leadership in multi-functional teams to support business operational priorities.

    5. Supporting Compliance in the development and prioritization for all system enhancement requests and investment proposal submissions.

    6. Serving as functional point of contact to ensure adherence to all FISMA related activities.

    7. Representing Compliance in established project governance processes, ensuring Compliance interests are addressed by coordinating with Technology Solutions and related IT organizations.

    8. Advocating Compliance technology needs.

  5. The Tool Development Team supports Compliance through the automation of work processes and data analysis. To accomplish this, the tool development team:

    1. Uses a variety of applications, including Generalized IDRS Interface (GII), Visual Basic and MS Access, to create tools that replicate case processing activities.

    2. Provides tools for all Compliance functions and many other organizations.

    3. Partners with requesting organizations in the development of business requirements, testing and training.

    4. Supports Compliance organization by performing IDRS data captures and analysis.

    5. Ensures all PII and SBU data is protected in accord with establish security requirements.

    6. Ensures only authorized users have access to the tools and data.

Property Acquisition and Liquid Specialist
  1. The mission of Property Appraisal & Liquidation Specialist program is to assist Field Revenue Officers in the appraisal of real, personal and intangible property for equity determinations on Collection cases. Additionally, the mission of the PALS program is to secure, market and sell (liquidate) seized, acquired, redeemed and judicially-foreclosed real, personal and intangible property.

  2. The PALS Program Manager reports directly to the Director, Collection Quality & Technical Support.

  3. The PALS Program consists of Group Managers that report to the PALS Program Each Group consists of PALS employees along with support personnel.

Campus Collection

  1. The mission of Campus Collection is to provide top quality post-filing services to taxpayers by effectively managing the remote collection programs and centralized case processing, and by ensuring timely, accurate case actions on all collection cases.

  2. The Director of Campus Collection, reports to the Director of Collection.

  3. To accomplish the mission, the Director, Campus Collection:

    1. Manages and implements strategies pertaining to Collection and programs (e.g., Automated Collection System (ACS), Collection Operations, Nonfiler programs.) and Area Office support while balancing cross-functional objectives.

    2. Identifies trends and conducts analysis of data for Campus/ACS sites to determine risk-based strategies, develop best practices, and provide input to campus operations for action.

    3. Partners with Headquarter Collection and Performance Planning & Analysis Collection in formulating short- and long-term program strategies, policy guidance, and workplan objectives.

  4. The following executive-positions report to the Director, Campus Collection:

    • Director, Collection Operations, Andover

    • Director, Collection Operations, Atlanta

    • Director, Collection Operations Fresno

    • Director, Collection Operations Kansas City

    • Director, Collection Operations Philadelphia

Campus Collection Operations
  1. The mission of the Campus Collection Operations is to help America's taxpayers understand and meet their tax responsibilities by applying the tax law with integrity and fairness in collections.

  2. Each Campus Collection Operations Director is responsible for managing the day-to-day operations of all activities for Campus Collection. Campus Collection Operations collects taxpayer accounts in balance due status, and secures delinquent returns.

  3. The Directors in Andover, Atlanta, Fresno, Kansas City and Philadelphia are responsible for the processing of SB/SE workload and report to the Director, Campus Collection within SB/SE Collection.

  4. To accomplish the mission, the Campus Collection Operations Director:

    1. Oversees day-to-day operations for remote collection activities, ACS, and Area office support as well as formulating short and long-range program policies, strategies, and objectives.

    2. Coordinates program activities with the Director, Campus Collection to prepare Servicewide policies, establish criteria for selection and receipt of cases, address cross-functional issues, develop strategies, and ensure consistency of approach.

    3. Directs statistical analysis and evaluation of the elements comprising Compliance's balanced measures.

    4. Ensures that key managers operate as an effective management team and that all management functions are handled in an equitable and responsive manner to meet the needs of the customers; coaches subordinate managers; and assists in the resolution of complex issues.

    5. Directs the development of activities to build leveraged partnerships and collaborates with stakeholders to increase taxpayer knowledge and clarify tax code issues.

Campus Collection Operations Managers
  1. The mission of Operations Managers is to help America's taxpayers meet their tax obligations by applying the tax law with integrity and fairness in campus collection functions.

  2. The Operations Managers are responsible for a number of programs that help them accomplish this mission. Some of the major programs are:

    1. Automated Collection System (ACS)

    2. Delinquent Return (TDI) Program

    3. Balance Due (TDA) Program

    4. Installment Agreement Programs

    5. NonFiler Programs (e.g. Automated Substitute for Return (ASFR))

    6. Centralized Case Processing (CCP)

    7. Withholding Compliance

  3. To accomplish its mission, Operations Managers:

    1. Manages remote Collection activities including telephone and correspondence transactions.

    2. Responds to taxpayer calls concerning taxpayer delinquent accounts and investigations.

    3. Works with taxpayers to establish a payment plan to ensure tax liabilities are met.

    4. Completes returns and calculates taxes owed for taxpayers who do not submit returns.

Specialty Collection-Offers, Liens and Advisory

  1. This mission of Specialty Collection-Offers, Liens and Advisory is to provide Service-wide guidance on processes dealing with taxpayers who are delinquent in filing and paying tax returns.

  2. The following managers report to the Director, Specialty Collection-Offers, Liens and Advisory:

    • Territory Manager(s), Advisory (4)

    • Territory Manager(s), Field OIC (2)

    • Operation Manager(s), Centralized OIC (2)

    • Operation Manager, Centralized Liens

Offer in Compromise
  1. An Offer in Compromise (OIC) is an agreement between a taxpayer and the government that settles a tax liability for payment of less than the full amount owed. Specialty Collection-Offers, Liens & Advisory works all OICs for the Service.

  2. All OICs are received and processed at one of our centralized two sites. Cases meeting complex criteria are transferred to the Field after initial processing and case building.

  3. MOIC receives and monitors all offers accepted by COIC, Field Offer Specialists, Appeals, Exam and Department of Justice (DOJ).

Advisory
  1. The mission of Advisory is two-fold:

    1. To provide technical guidance, quality review, and other assistance to Field Collection by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

    2. To provide insolvent and other taxpayers top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness. This includes effectively managing Field Collection programs to ensure timely, accurate case actions on all Field Collection cases assigned to the Advisory function.

  2. The four Advisory Territories reports to the Director, Specialty Collection-Offers, Liens & Advisory.

  3. To accomplish the mission the Advisory Territories:

    1. Prepare operational plans and allocates Field Collection resources to meet customer needs.

    2. Prepare procedures, assists Collection Policy in IRM instructions and provides technical guidance, advice and assistance for programs and activities such as Field Collection enforcement activity, bankruptcy and insolvency casework and processing, collaterals and collection cash management and interest, jeopardy and termination assessments, collection waivers, estate and gift tax and, liens.

    3. Plans, executes and monitors Field Collection activities in their respective IRS field offices. Provides expert technical advice and assistance to Field Collection groups throughout the assigned area in lien priority issues, estate and gift tax issues, managing and monitors all suit activity in the area, including coordination with Counsel.

    4. Provides technical advice on field enforcement issues.

    5. Coordinates with Collection Policy to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service.

    6. Administers all federal tax laws concerning filing and payment compliance applicable to SB/SE and other assigned taxpayers. Coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results. Ensure consistency in treatment of all taxpayers.

    7. Works with CSO to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws.

    8. Develops best practices and shares with Collection Policy for analysis and possible nationwide implementation.

    9. Establishes applications and computer/automation support for liens, bankruptcies, trust fund recovery and other special programs.

Centralized Liens
  1. Centralized Liens located at the Cincinnati Campus processes requests for liens and lien releases for all stakeholders.

  2. This includes printing the liens and releases, preparing the billing vouchers for each county and input of recording information to the Automated Lien System (ALS). All counties now receive payment through the ALS/IFS interface.

Specialty Collection-Insolvency

  1. The Mission of Specialty Collection-Insolvency is to:

    1. Provide technical guidance, quality review, and other assistance to Field Collection by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness, and

    2. provide insolvent and other taxpayers top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

      This includes effectively managing Specialty Collection Insolvency programs to ensure timely, accurate case actions on all assigned cases.

  2. The Director of Specialty Collection Insolvency, reports to the Director of Collection.

  3. The following Program Managers reports to the Director, Specialty Collection Insolvency:

    1. Program Manager – Northeast

    2. Program Manager - East

    3. Program Manager – South Atlantic

    4. Program Manager - MidCentral

    5. Program Manager – Southeast

    6. Program Manager – Southwest

    7. Program Manager – NW/Western

    8. Program Manager – CA/West

    9. Program Manager – Philadelphia (formally Centralized Insolvency Operations)

Insolvency
  1. The mission of the Insolvency Territories is to ensure that taxpayers who file bankruptcy under the Federal Bankruptcy Code are adequately protected and that Internal Revenue Service tax debts receive appropriate and fair treatment consistent with the Federal Bankruptcy Code laws.

  2. The Insolvency Program Managers report to the Director, Specialty Collection- Insolvency.

  3. To accomplish the mission, each Program Manager:

    1. Oversees all field activities involving Chapter 7, 9, 11, 12, 13, 15, and receivership bankruptcy petitions in the Federal Bankruptcy Courts in the geographic site territory.

    2. Protects the Government's position and rights of the debtor in adjudication of all insolvency cases including post-discharge and post-dismissal actions.

    3. Coordinates with local Bankruptcy courts, trustees, Area Counsel, SB/SE and other operating divisions on insolvency cases as needed.

    4. Monitors insolvency programs to ensure compliance with the Bankruptcy Code Compliance program.

    5. Conducts outreach and provides a local forum for improving customer service for external insolvency stakeholders.

    6. Coordinates and controls territory collection activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

Examination

  1. The mission of Examination is to provide Small Business and Self-Employed (SB/SE) taxpayers top quality service by helping them understand and meet tax responsibilities and by applying the tax law with integrity and fairness.

  2. The Director, Examination reports to the Commissioner, SB/SE Division.

  3. To accomplish the mission, the Director, Examination:

    1. Formulates short range and long range program strategies, policies, and objectives specific to SB/SE taxpayers.

    2. Partners with Communications to design, develop, and implement programs, including pre-filing, filing, and post-filing educational activities to assist SB/SE customers in understanding and complying with all tax laws.

    3. Monitors trends affecting SB/SE compliance and responds to changes in taxpayer needs in those areas.

    4. Improves business practices and technology in order to provide quality customer assistance.

    5. Manages issues affecting compliance across Operating Divisions, works with other divisions to develop and implement consistent and fair treatment of all taxpayers.

    6. Ensures mission statement and priorities are delivered by completing operational reviews of subordinates and by requiring the completion of reviews by all levels of management in Examination.

    7. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquires.

  4. The following directors report to the Director, Examination:

    • Director, Examination-Field.

    • Director, Examination-Campus.

    • Director, Specialty Examination.

    • Director, Planning and Performance Analysis.

    • Director, Headquarters Examination.

Examination-Field Areas

  1. The mission of the Examination-Field Areas is to provide SB/SE taxpayers in each of the seven field areas top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness. This includes effectively managing field examination programs to ensure timely, accurate case actions on all examination cases.

  2. The Director, Examination-Field reports to the Director, Examination.

  3. To accomplish the mission, each Area Director, Examination-Field:

    1. Advises the Director, Examination on all issues involving the delivery of Examination-Field strategic plans and programs.

    2. Ensures that Examination-Field’s mission, principles and vision remain current and support the IRS mission.

    3. Coordinates with Examination HQ to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service.

    4. Coordinates implementation strategies in the treatment of risk-based compliance with Examination HQ.

    5. Manages issues affecting compliance within Examination and across Business Units (BU) and works with other BUs to develop and implement consistent and fair treatment of all taxpayers.

    6. Provides continuous oversight, coordination and supports the Examination-Field Directors (Area Directors and Technical Services Director) by ensuring that appropriate integrated mechanisms are in place to jointly implement and deliver programs and to manage operations within Examination-Field.

    7. Ensures mission statement and priorities are delivered by completing operational reviews of the seven areas and Technical Services and by requiring the completion of reviews by all levels of management in Examination-Field.

    8. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following managers report to the Area Directors, Examination-Field:

    • Area Director, Central

    • Area Director, North Atlantic

    • Area Director, South Atlantic

    • Area Director, Gulf States

    • Area Director, Southwest

    • Area Director, Western

    • Area Director, Midwest: and

    • Director, Technical Services.

Examination-Field Areas
  1. The mission of the Examination-Field Areas is to provide SB/SE taxpayers in each territory top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Area Director, Examination-Field reports to the Director, Examination-Field.

  3. To accomplish the mission of Examination-Field Areas, each Area Director, Examination-Field:

    1. Exercises executive oversight of the operations within their Examination Area.

    2. Prepares operational plans, conducts operational reviews, and allocates SB/SE resources to achieve objectives and meet customer needs.

    3. Identifies and develops best practices and elevates them for analysis and possible nationwide implementation.

    4. Administers all federal tax laws applicable to SB/SE taxpayers and alternative treatments to effectively leverage resources and to achieve optimum compliance results and ensure consistency in treatment of SB/SE taxpayers.

    5. Works with Communication to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws.

    6. Serves as Director, Examination-Field’s representative for Taxpayer Advocate matters and performs congressional and outside stakeholder liaison responsibilities within the Area.

    7. Ensures mission statement and priorities are delivered by completing operational reviews of each territory.

    8. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following managers report to the Area Directors, Examination-Field:

    • Territory Managers, Examination-Field Territories; and

    • Territory Managers, Planning and Special Programs.

Examination-Field Territories
  1. The mission of the Examination-Field Territories is to provide SB/SE taxpayers in each territory top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Territory Manager, Examination-Field reports to an Area Director, Examination-Field.

  3. To accomplish the mission of the Examination-Field Territories, each Territory Manager, Examination-Field:

    1. Identifies and resolves emerging examination issues at the local level and coordinates with the necessary Business Units and functions to work the issues.

    2. Develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    3. Works with group managers and employees to develop and share best practices.

    4. Delivers examination strategies in coordination with Communications to integrate education and outreach.

    5. Delivers and coordinates strategies to apply appropriate treatment for non- compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    6. Provides technical advice to the Area Director, Examination-Field in all facets of compliance activities; seeks clear policy and interpretation of federal law and regulations from Exam Policy and provides it as needed to customers.

    7. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel and ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

Technical Services
  1. The mission of the Technical Services is to provide technical and procedural support and guidance for Examination-Field and Area Management in both SB/SE and LB&I by reviewing a wide range of Examination casework. This includes issuing Statutory Notices of Deficiency (SNOD) and Final Notices of Partnership Administrative Adjustments (FPAA), effecting Criminal Restitution Assessments, and monitoring Bankruptcy, Fraud and other suspense type cases. It also includes performing various other technical and procedural case reviews to improve quality of examinations and developing and implementing alternative resolution strategies and procedures.

  2. The Director, Technical Services reports to the Director, Examination-Field.

  3. To accomplish the mission of Technical Services, the Director, Technical Services:

    1. Exercises executive oversight over the Technical Services territories, and the Technical Services Alternative Resolution Implementation Program.

    2. Defines and clarifies individual authorities, relationships, duties, and areas of responsibility for supervisory and staff personnel in Technical Services.

    3. Serves as an advisor to the Director, Examination-Field, and to Examination-Field Area Directors, on all facets of Examination Technical Services activities, furnishing information concerning policies of the Internal Revenue Service and interpretation of federal laws and regulations.

    4. Provides periodic statute reports as needed to the Director, Examination-Field, Examination-Field Area Directors, and to LB&I Industry Directors.

    5. Identifies and promotes best practices.

    6. Coordinates and controls Technical Services territory activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

    7. Maintains and coordinates revisions of IRM 4.8 –Technical Services (Exam).

    8. Provides and coordinates technical and processing guidance with internal and external stakeholders which include Appeals, Counsel, Criminal Investigation, LB&I, Taxpayer Advocate Service, and W&I. As needed, this guidance is provided through Alternative Resolution Implementation (ARI) and respective Issue Management Teams.

  4. The following managers report to the Director, Technical Services:

    • Territory Manager, Technical Services (6 territories) and

    • Program Manager, Alternative Resolution Implementation.

Technical Services Territories
  1. The mission of the Technical Services Territories is to provide technical guidance for Examination-Field Staff, Area management and serve as liaison with Counsel and Appeals.

  2. The Technical Services Territory Managers report to the Director, Technical Services.

  3. To accomplish the mission, each Technical Services Territory Manager:

    1. Provides coordination assistance in certain technical programs.

    2. Reviews cases from designated programs for accuracy and quality.

    3. Maintains suspense files for bankruptcy, fraud, grand jury, Section 1254 cases, etc.

    4. Prepares Statutory Notices of Deficiency (90-day letters) and FPAAs for both SB/SE Examination as well as LB&I, and coordinates approval with Counsel as necessary.

Alternative Resolution Implementation (ARI)
  1. The mission of the Alternative Resolution Implementation (ARI) component of Technical Services is to provide guidance on the implementation of resolution strategies for SB/SE and LB&I Issue Management Teams.

  2. The ARI Program Manager reports to the Director, Technical Services.

  3. To accomplish the mission, the ARI, the ARI Program Manager:

    1. Coordinates, develops and implements various resolution implementation strategies unique to each Issue Management Team.

    2. Assists in the implementation of approved settlement strategies, such as Commissioner’s Initiatives, Global Settlement Initiatives (GSI), Appeals Settlement Guidelines, and other alternative resolutions.

    3. Provides guidance with respect to Offshore Voluntary Disclosure Program (OVDP) and other Offshore projects.

    4. Develops internal Technical Services procedures and training for each ARI project.

    5. Assists with the development of external procedures and provides technical guidance for each ARI project.

    6. Participates with teams to develop technical and procedural guidance for implementation in the field (SB/SE and LB&I), Technical Services, and Centralized Case Processing (CCP). Coordinates the closing process with project teams, Counsel, and Appeals.

    7. Monitors adherence to established internal and external procedures for each ARI project.

Campus Examination and Automated Underreporter (AUR)

  1. The mission of Campus Examination/AUR is to be a world class organization that is committed to educating taxpayers about their responsibilities, resolving taxpayers' issues appropriately, investing in our employees' growth, and delivering the IRS's goals and objectives.

  2. The Director, Examination-Campus reports to the Director, Examination.

  3. To accomplish the mission of Campus Examination/AUR, the Director, Examination-Campus:

    1. Advises the Director, Examination on all issues involving the delivery of Campus Examination strategic plans and programs.

    2. Manages, oversees and implements strategies pertaining to Examination Campus programs (e.g. Correspondence Examination, Automated Underreporter, Innocent Spouse, Centralized Case Processing, Combined Annual Wage Reporting, etc.).

    3. Reviews and monitors program progress against operational plans and identifies area for improvement.

    4. Monitors resource allocations.

    5. Collaborates with other Business Function organizations within and outside of SB/SE Examination, including Headquarters Examination, Specialty Examination, Planning & Performance Analysis, Collection, LB&I and Appeals, to ensure program and taxpayer needs are being properly addressed.

    6. Maintains constant oversight and engagement with the Campus Directors to support program delivery, plan performance, resource execution, and quality measurement objectives.

    7. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following directors in the Campus Examination/AUR organization report to the Director, Examination-Campus:

    • Director, Examination- Brookhaven;

    • Director, Examination-Cincinnati;

    • Director, Examination-Memphis; and

    • Director, Examination-Ogden.

Campus Examination and Automated Underreporter (AUR) Operations
  1. The mission of the Campus Examination/AUR Operations is to educate taxpayers about their responsibilities, resolve taxpayers' issues appropriately, and deliver the IRS's goals and objectives.

  2. The Campus Examination/AUR Directors report to the Director, Examination-Campus.

  3. To accomplish the mission of Campus, Examination/AUR, the Campus Director:

    1. Oversees the day-to-day operations for Correspondence Examination and Automated Underreporter activities as well as any site specific operations for a given campus such as TEFRA, Document Matching, Innocent Spouse, Combined Annual Wage Reporting, Federal Unemployment Tax Act, Centralized Case Processing, to name a few; as it relates to resource, financial and program management.

    2. Formulates short and long-range program execution strategies and objectives to meet business objectives.

    3. Coordinates program activities within the campus to encourage a cohesive workforce environment.

    4. Maintains awareness of issues impacting their programs with a focus on improving customer satisfaction and business results.

    5. Assists in the resolution of complex case issues.

    6. Engages employees in process improvement activities to help promote top level service to taxpayers.

    7. Develops employees through encouraging and supporting continuing education.

    8. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

Specialty-Examination

  1. The mission of Specialty Examination is to increase compliance with excise tax, employment tax, estate and gift tax, and Bank Secrecy Act laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post- filing services for Specialty Examination taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws. This includes effectively managing Specialty Examination field programs to ensure timely, accurate case actions on all examination cases.

  2. The Director, Specialty Examination reports to the Director, Examination.

  3. To accomplish the mission the Director, Specialty Examination, the Director, Specialty Examination:

    1. Advises the Director, Examination on all issues involving the delivery of Specialty Examination strategic plans and programs.

    2. Ensures that Specialty Examination’s mission, principles and vision remain current and support the IRS mission.

    3. Designs and develops programs to solve complex Specialty Examination issues.

    4. Coordinates implementation strategies in the treatment of risk-based compliance with Examination HQ.

    5. Manages issues affecting compliance within Specialty Examination and across Business Units (BU) and works with other BUs to develop and implement consistent and fair treatment of all taxpayers.

    6. Provides continuous oversight, coordination and supports the Specialty Examination Chiefs by ensuring that appropriate integrated mechanisms are in place to jointly implement and deliver programs and to manage operations within Specialty Examination.

    7. Ensures mission statement and priorities are delivered by completing operational reviews of each Specialty Examination program by requiring the completion of reviews by all levels of management in Specialty Examination.

    8. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following program chiefs report to the Director, Specialty Examination:

    • Chief, Excise Tax-Examination

    • Chief, Estate & Gift Tax-Examination

    • Chief, Employment Tax-Examination

    • Chief, BSA-Examination

Excise Tax-Examination
  1. The mission of Excise Tax Examination is to increase compliance with excise tax laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post- filing services for excise taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws.

  2. The Chief, Excise Tax Examination reports to the Director, Specialty Examination.

  3. To accomplish the mission of Excise Tax Examination, the Chief, Excise Examination:

    1. Advises the Director, Specialty Examination on all issues involving the delivery of Excise Tax Examination strategic plans and programs.

    2. Coordinates excise tax examination field compliance and 637 Registration policies and strategies administered by SB/SE across all Operating Divisions.

    3. Ensures that Excise Examination and 637 Registration programs and policies are enforced consistently.

    4. Assists Specialty Workload Planning & Analysis, Exam Case Selection and Specialty Policy in developing and monitoring the Excise Tax Examination work plan.

    5. Fosters and supports relationships with internal (Excise Tax Policy, Excise Tax Case Selection, SB/SE Research, Counsel, etc.) and external stakeholders and industry experts to meet taxpayer needs and to improve knowledge of industry standards and practices for those excise taxes administered by SB/SE.

    6. Actively improves Excise Tax Examination field compliance processes with a keen focus on customer service.

    7. Deploys Excise Tax Examination resources in a manner that supports SB/SE strategies and ensures appropriate support for implementing compliance activity.

    8. Partners with Excise Tax Policy and Counsel to develop and deliver Excise Tax key messages to internal and external audiences.

    9. Ensures mission statement and priorities are delivered by completing operational reviews.

    10. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following managers report to the Chief, Excise Tax Examination:

    • Territory Manager, Eastern;

    • Territory Manager, Western;

    • Territory Manager, Eastern Fuel;

    • Territory Manager, Western Fuel; and

    • Group Manager, 637 Registration Program.

Excise Tax Examination Territories
  1. The mission of the Excise Tax Examination Territories is to increase compliance with excise tax laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post- filing services for excise taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws.

  2. The Excise Tax Examination Territory Managers and the 637 Registration Group Manager reports to the Chief, Excise Examination.

  3. To accomplish the mission of the Excise Tax Examination Territories, each Territory Manager:

    1. Identifies and resolves emerging examination issues at the local level and coordinates with the necessary Business Units and functions to work the issues.

    2. Develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    3. Works with group managers and employees to develop and share best practices.

    4. Delivers Excise Tax Examination strategies in coordination with Communications to integrate education and outreach..

    5. Delivers and coordinates strategies to apply appropriate treatment for non- compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    6. Provides technical advice to the Chief, Excise Tax Examination in all facets of compliance activities; seeks clear policy and interpretation of federal law and regulations from Specialty Exam Policy and provides it as needed to customers.

    7. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel and ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

Estate and Gift Tax-Examination
  1. The mission of Estate and Gift Tax Examination is to increase compliance with estate and gift tax laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post-filing services for estate and gift taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws.

  2. The Chief, Estate and Gift Tax-Examination reports to the Director, Specialty Examination.

  3. To accomplish the mission of Estate and Gift Tax Examination, the Chief, Estate and Gift Tax Examination:

    1. Advises the Director, Specialty Examination on all issues involving the delivery of Estate and Gift Tax Examination strategic plans and programs.

    2. Coordinates estate and gift tax examination field compliance, policies and strategies administered by SB/SE across all Operating Divisions.

    3. Ensures that Estate and Gift Tax Examination strategies, programs and policies are enforced consistently.

    4. Assists Specialty Workload Planning & Analysis, Exam Case Selection, and Specialty Policy in developing and monitoring the Estate and Gift Tax Examination work plan.

    5. Fosters and supports relationships with internal (Estate and Gift Tax Policy, Estate and Gift Tax Case Selection, SB/SE Research, Counsel, etc.,) and external stakeholders and industry experts to meet taxpayer needs and to improve knowledge of industry standards and practices for those estate and gift taxes administered by SB/SE.

    6. Actively improves Estate and Gift Tax Examination field compliance processes with a keen focus on customer service.

    7. Deploys Estate and Gift Tax Examination resources in a manner that supports SB/SE strategies and ensures appropriate support for implementing compliance activity.

    8. Partners with Estate and Gift Tax Policy and Counsel to develop and deliver Estate and Gift Tax key messages to internal and external audiences.

    9. Ensures mission statement and priorities are delivered by completing operational reviews.

    10. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following managers report to the Chief, Estate and Gift Tax Examination:

    1. Territory Manager, Northeast;

    2. Territory Manager, East;

    3. Territory Manager, Central; and

    4. Territory Manager, West.

Estate and Gift Tax Examination Territories
  1. The mission of Estate and Gift Tax Examination Territories is to increase compliance with estate and gift tax laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post-filing services for estate and gift taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws.

  2. The Estate and Gift Tax Examination Territory Managers report directly to the Chief, Estate and Gift Tax Examination.

  3. To accomplish the mission of the Estate and Gift Tax Examination Territories, each Territory Manager:

    1. Identifies and resolves emerging examination issues at the local level and coordinates with the necessary Business Units and functions to work the issues.

    2. Develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    3. Works with group managers and employees to develop and share best practices.

    4. Delivers Estate and Gift Tax Examination strategies in coordination with Communications to integrate education and outreach.

    5. Delivers and coordinates strategies to apply appropriate treatment for non- compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    6. Provides technical advice to the Chief, Estate and Gift Tax Examination in all facets of compliance activities; seeks clear policy and interpretation of federal law and regulations from Specialty Exam Policy and provides it as needed to customers.

    7. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel and ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

Employment Tax Examination
  1. The mission of Employment Tax Examination is to increase compliance with employment tax laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post- filing services for employment taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws.

  2. The Chief, Employment Tax Examination reports to the Director, Specialty Examination.

  3. To accomplish the mission of Employment Tax Examination, the Chief, Employment Tax Examination:

    1. Advises the Director, Specialty Examination on all issues involving the delivery of Employment Tax Examination strategic plans and programs.

    2. Coordinates employment tax examination field compliance, policies and strategies administered by SB/SE across all Operating Divisions.

    3. Ensures that Employment Tax Examination strategies, programs and policies are enforced consistently.

    4. Assists Specialty Workload Planning & Analysis, Exam Case Selection, and Specialty Policy in developing and monitoring the Employment Tax Examination work plan.

    5. Fosters and supports relationships with internal (Employment Tax Policy, Employment Tax Case Selection, SB/SE Research, Counsel, etc.) and external stakeholders and industry experts to meet taxpayer needs and to improve knowledge of industry standards and practices for those employment taxes administered by SB/SE.

    6. Actively improves Employment Tax Examination field compliance processes with a keen focus on customer service.

    7. Deploys Employment Tax Examination resources in a manner that supports SB/SE strategies and ensures appropriate support for implementing compliance activity.

    8. Partners with Employment Tax Policy and Counsel to develop and deliver Employment Tax key messages to internal and external audiences.

    9. Ensures mission statement and priorities are delivered by completing operational reviews.

    10. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following managers report to the Chief, Employment Tax Examination:

    • Territory Manager, East;

    • Territory Manager, Mid-States;

    • Territory Manager, West;

    • Territory Manager, Large Case; and

    • Territory Manager, National Tip Reporting Compliance Territory.

Employment Tax-Territories
  1. The mission of Employment Tax Examination Territories is to increase compliance with employment tax laws by applying the tax laws with integrity and fairness and to provide SB/SE taxpayers top quality post- filing services for employment taxes administered by SB/SE, by helping them understand and comply with all applicable tax laws.

  2. The Employment Tax Examination Territory Managers report directly to the Chief, Employment Tax Examination.

  3. To accomplish the mission of the Employment Tax Examination Territories, each Territory Manager:

    1. Identifies and resolves emerging examination issues at the local level and coordinates with the necessary Business Units and functions to work the issues.

    2. Develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    3. Works with group managers and employees to develop and share best practices.

    4. Delivers Employment Tax Examination strategies in coordination with Communications to integrate education and outreach.

    5. Delivers and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    6. Provides technical advice to the Chief, Employment Tax Examination in all facets of compliance activities; seeks clear policy and interpretation of federal law and regulations from Specialty Exam Policy and provides it as needed to customers.

    7. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel and ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

  4. The mission of Employment Tax Tip Reporting Compliance, National Tip Reporting Compliance Program (NTRCP) Territory, is to develop and implement policies and strategies for tip income filing, payment (withholding), and reporting compliance.

  5. To accomplish the mission of the NTRCP Territory, in addition to the tasks noted in (3) above, the NTRCP Territory Manager:

    1. Works with Examination HQ in the development and implementation of strategies for delivering Voluntary Employer and Employee Compliance Programs; identifying and resolving emerging issues; and developing and delivering mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    2. Collaborates with external stakeholders and industry experts to meet taxpayer needs and improve knowledge of industry standards and practices, Voluntary Programs, and compliance issues.

    3. Oversees coordination of SB/SE employment tax field examination programs, personnel, and procedures related to employers who employ individuals that customarily receive tips in the performance of their duties.

    4. Conducts assistance visits of groups performing tip compliance activities to ensure policies and procedures are adhered to and to determine trends and patterns for possible program documents and coordinates Service-wide procedural guidelines and policies for employment tax.

    5. Informs of and distributes major policy issues and directives developed by Employment Tax Policy with respect to tip reporting.

    6. Serves as an advisor to the Chief, Employment Tax Examination in all facets of tip compliance Employment and Income Tax activities; seeks clear policy and interpretation of federal law and regulations from Specialty Exam Policy and provides it as needed to customers.

Bank Secrecy Act (BSA) Examination
  1. The mission of BSA Examination is to provide an effective, efficient, and high-quality service as the regulatory agency of certain financial institutions and industries concerning their compliance with 31 CFR Chapter X of the Bank Secrecy Act and to ensure compliance of financial institutions and industries with section 6050I of the Internal Revenue Code.

  2. The Chief, BSA Examination reports to the Director, Specialty Examination.

  3. To accomplish the missions of BSA, the Chief, BSA Examination:

    1. Advises the Director, Specialty Examination on all issues involving the delivery of BSA Examination strategic plans and programs.

    2. Coordinates BSA Examination field compliance, policies and strategies administered by SB/SE across all Operating Divisions.

    3. Ensures that BSA Examination strategies, programs and policies are enforced consistently.

    4. Assists Specialty Workload Planning & Analysis, Exam Case Selection, and Specialty Policy in developing and monitoring the BSA Examination work plan.

    5. Fosters and supports relationships with internal (BSA Policy, BSA Case Selection, SB/SE Research, Counsel, etc.) and external stakeholders and industry experts to meet taxpayer needs and to improve knowledge of industry standards and practices for those employment taxes administered by SB/SE.

    6. Actively improves BSA Examination field compliance processes with a keen focus on customer service.

    7. Deploys BSA Examination resources in a manner that supports SB/SE strategies and ensures appropriate support for implementing compliance activity.

    8. Partners with BSA Policy and Counsel to develop and deliver BSA Exam key messages to internal and external audiences.

    9. Ensures mission statement and priorities are delivered by completing operational reviews.

    10. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

BSA Examination Territories
  1. The mission of BSA Examination Territories is to provide an effective, efficient, and high-quality service as the regulatory agency of certain financial institutions and industries concerning their compliance with 31 CFR Chapter X of the Bank Secrecy Act and to ensure compliance of financial institutions and industries with section 6050I of the Internal Revenue Code.

  2. The BSA Examination Territory Managers report directly to the Chief, BSA Examination.

    1. Identifies and resolves emerging examination issues at the local level and coordinates with the necessary Business Units and functions to work the issues.

    2. Develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

    3. Works with group managers and employees to develop and share best practices.

    4. Delivers BSA Examination strategies in coordination with Communications to integrate education and outreach.

    5. Delivers and coordinates strategies to apply appropriate treatment for non- compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    6. Provides technical advice to the Chief, BSA Examination in all facets of compliance activities; seeks clear policy and interpretation of federal law and regulations from Specialty Exam Policy and provides it as needed to customers.

    7. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel and ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

BSA Currency Transactions Reporting (CTR) Operations
  1. CTR Operations is responsible for processing data and providing related support in compliance with 31 CFR Chapter X of the Bank Secrecy Act with section 6050I of the Internal Revenue Code. The data primarily includes input and penalties of Form 8300 (Report of Cash Payments Over $10,000 Received in a Trade or Business) and FBAR (Report of Foreign Bank and Financial Accounts) penalty assessment, taxpayer support and case coordination. CTR also provides closed case processing for BSA field examinations.

  2. The CTR Department Manager reports to the Chief, BSA Examination.

  3. To accomplish the mission of the BSA CTR Operations, the CTR Department Manager:

    1. Develops and shares best practices to improve operational performance.

    2. Identifies and resolves operational issues at the department level and elevates such issues to the Chief, BSA Examination as necessary.

    3. Coordinates and controls department work processes to achieve uniform compliance with directives and effective utilization of personnel.

    4. Ensures a smooth flow of information, directives, and intra-department communications for preparation and submission of administrative reports.

    5. Conducts team level operational and performance reviews.

Planning and Performance Analysis

  1. The mission of Examination Planning and Performance Analysis is to develop, distribute and monitor work plans and targets for all SB/SE Examination programs individually and for Servicewide Examination, including preparation and submission of all data requests as well as Executive Reporting on all SB/SE Examination data elements. This staff is also responsible for coordination of all aspects of the SB/SE Examination TIGTA and GAO audits and currently performs some residual support activities for other SB/SE Examination functions.

  2. The Director, Examination Planning and Performance Analysis reports to the Director, Examination.

  3. To accomplish the mission of Planning and Performance Analysis, the Director, Planning and Performance Analysis:

    1. Advises the Director, Examination on all issues involving the delivery of all Examination-Field strategic plans and programs.

    2. Develops and monitors the Field, Campus, Specialty and BSA Examination work plans as well as the Servicewide Examination work plan, considering assumptions from internal stakeholders and input from other Business Operating Divisions (BODs).

    3. Supports the Enterprise Examination Governance Council (EEGC) and supports the SB/SE Commissioner in all Servicewide Plan activities.

    4. Oversees the development of Workload Studies to assess filing patterns and improve examination resource allocation.

    5. Reviews and analyzes accomplishments and performance results against all SB/SE Examination Program work plans and identifies areas for improvement.

    6. Provides monthly briefings to all functions within SB/SE Examination to assist in achieving program delivery.

    7. Prepares responses to all data and information requests relative to the performance of SB/SE Examination.

    8. Coordinates all SB/SE Examination involvement in TIGTA/GAO requests, responses and corrective actions.

  4. The following managers report to the Director, Examination Planning and Performance Analysis:

    1. Program Manager, Field Exam Workload Planning and Analysis

    2. Program Manager, Campus Exam and AUR Workload Planning and Analysis

    3. Program Manager, Field Exam Performance Analysis

    4. Program Manager, Campus Exam and AUR Performance Analysis

Field Exam Workload Planning and Analysis
  1. The mission of Field Exam Workload Planning and Analysis is provide guidance on the utilization of compliance resources, develop Field Examination, Specialty, BSA and Servicewide Examination work plans and monitor adherence to plan for Field Examination, Specialty Examination, BSA and the Servicewide Examination Work Plan.

  2. (2) The Program Manager, Field Examination Workload Planning and Analysis reports to the Director, Planning and Performance Analysis.

  3. To accomplish the mission of Field Exam Workload Planning and Analysis, the Program Manager, Field Examination Workload Planning and Performance Analysis:

    1. Develops the Field, Specialty, BSA and Servicewide Examination work plans.

    2. Produces monthly monitoring reports for each of those plans.

    3. Develops and applies a yearly workload study for SB/SE Field Examination to determine the proper placement of new resources and assists in determining the correct workload placement.

    4. Provides monthly reports, analysis and briefings to the Directors of Field Examination and Specialty Tax to assist in achieving program delivery and to the Director, SB/SE Examination for all SB/SE Examination programs.

    5. Prepares responses to all data and information requests relative to the performance of SB/SE Examination.

  4. The following manager reports to Director, Field Examination Workload Planning and Analysis:

    1. Manager, Specialty Workload Planning and Analysis.

Specialty Workload Planning and Analysis
  1. The mission of Specialty Workload Planning and Analysis is to support the Program Manager, Field Examination Workload Planning and Analysis as described above, with specific emphasis on the Specialty and BSA workload.

  2. The Manager, Specialty Workload Planning and Analysis reports to the Program Manager, Field Examination Workload Planning and Performance Analysis.

  3. To accomplish the mission, the Manager, Specialty Workload Planning and Analysis:

    1. Develops and monitors the Specialty and BSA Examination work plans and provides support in all activities defined under the Field Examination Workload Planning and Performance Analysis Program Manager.

Campus Examination and AUR Workload Planning and Analysis
  1. The mission of Campus Examination and AUR Workload Planning and Analysis is to create and monitor adherence to the Campus Examination and AUR work plans and assist with determining and maintaining the optimal mix of work for the Campus programs including support functions.

  2. The Program Manager, Campus Examination and AUR Workload Planning and Analysis reports to the Director, Planning and Performance Analysis.

  3. To accomplish the mission, the Program Manager, Campus Examination and AUR Workload Planning and Analysis:

    1. Develops and monitors the Campus Examination and AUR work plans.

    2. Monitors campus resource utilization and ensures funding is appropriately distributed.

    3. Develops and applies workload models to determine the placement of new resources.

    4. Assists in monitoring the campus inventory workstream and ensuring the proper mix of work is available.

    5. Provides monthly and ad hoc reports and briefings to Campus Exam to assist in achieving program delivery.

Campus Exam and AUR Performance Analysis
  1. The mission of Campus Exam and AUR Performance Analysis is to ensure that SB/SE Exam is responsive to all GAO and TIGTA audits, providing key liaison and coordination between functional offices and across BODs as needed. In addition, this office coordinates Customer Satisfaction activities for all SB/SE Examination functions and provides Information Technology liaison support to SB/SE Examination.

  2. The Program Manager, Campus Exam and AUR Performance Analysis reports to the Director, Planning and Performance Analysis.

  3. To accomplish the mission the Program Manager, Campus Exam and AUR Performance Analysis:

    1. Reviews TIGTA/GAO audits received from Planning, Programming and Audit Coordination (PPAC) to determination appropriate SB/SE Examination involvement and ownership within SB/SE Examination functions.

    2. Works closely with SB Exam functional audit owners to ensure responses are complete, timely and accurate.

    3. Coordinates Customer Satisfaction activities and reporting with all SB Exam functions.

    4. Coordinates Information Technology liaison support between SB Exam and Operations Support- Technology Solutions.

Headquarters Examination

  1. The mission of Headquarters Examination is to formulate program strategies, provide policy, guidance and technical support for compliance activities in Field, Specialty and Campus exam operations, coordinate workload selection and ensure consistent application of policy, procedures and tax law to effect tax administration while protecting taxpayers’ rights.

  2. The Director, Headquarters Examination reports to the Director, Examination.

  3. To accomplish the mission of Headquarters Examination, the Director, Headquarters Examination:

    1. Advises the Director, Examination on all issues involving the delivery of Examination strategic plans and programs.

    2. Provides policy, guidance and procedures to Campus, Field and Specialty examination operations.

    3. Provides input to the work plan based on strategic priorities.

    4. Coordinates workload selection and inventory delivery processes and activities.

    5. Implements strategies to prevent abusive and offshore tax noncompliance.

    6. Supports the improvement of Exam quality through the National Quality Review System and provides feedback to operations.

    7. Provides technical support to field and campus operations and manages issues affecting compliance across operating divisions to ensure consistent and fair treatment of all taxpayers.

    8. Coordinates with stakeholders such as Appeals, Counsel, Taxpayer Advocate Service, Stakeholder Liaison, Disclosure, and the Office of Planning, Programming and Audit Coordination to support the delivery of key strategic priorities and activities to improve program performance and/or service to taxpayers.

  4. The following directors report to the Director, Headquarters Examination:

    • Director, Examination/AUR Policy;

    • Director, Specialty Examination Policy;

    • Director, Exam Case Selection;

    • Director, Exam Quality and Technical Support; and

    • Project Director, Affordable Care Act.

Exam/AUR Policy
  1. The mission of Examination/AUR (Automated Under -Reporter) Policy is to promote fair, consistent and effective administration of income tax examinations, document matching activities and compliance visits by SB/SE revenue agents, tax compliance officers and campus tax examiners; and the implementation of new legislation and additions or changes to forms that impact SB/SE taxpayers.

  2. The Director, Examination/AUR Policy reports to the Director, Headquarters Examination and is responsible for leading the design, development, and delivery of policy and guidance that impacts SB/SE taxpayers, SB/SE Campus and Field examination processes and document matching processes.

  3. To accomplish the mission, the Director, Examination/AUR Policy:

    1. Develops and distributes guidance on processes and procedures impacting Field and Campus exam operations.

    2. Assists examiners and other functions through one-on-one interactions and through technical training and job aides.

    3. Coordinates exam processes and procedures with internal and external stakeholders.

    4. Partners with IRS communication offices to help educate stakeholders.

    5. Monitors and reports progress and results on strategic actions and commitments.

    6. Recommends and initiates actions when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal/ external stakeholders.

  4. The following program managers report to the Director, Examination Policy:

    • Program Manager, Field Examination General Processes;

    • Program Manager, Field Examination Special Processes;

    • Program Manager, IMF Document Matching;

    • Program Manager, BMF Document Matching;

    • Program Manager, Campus – Exam Processing and Special Programs; and

    • Program Manager, Automated Underreporter (AUR).

Examination-Field General Processes
  1. The mission of Examination-Field General Processes is to provide oversight, policy and procedural guidance on standard examination processes to SB/SE field examiners and managers.

  2. The Program Manager, Examination-Field General Processes reports to the Director, Examination/AUR Policy.

  3. To accomplish the mission, the Program Manager, Examination Field General Processes:

    1. Develops and distributes technical and procedural guidance on a wide variety of examination processes.

    2. Coordinates exam processes and procedures with internal and external stakeholders.

    3. Partners with IRS communication offices to help educate taxpayers and practitioners on standard examination processes and taxpayer rights.

    4. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

    5. Supports users of the Embedded Quality Review System (EQRS).

    6. Provides technical review and support in the development and completion of technical training materials.

Examination-Field Special Processes
  1. The mission of Examination-Field Special Processes is to provide oversight and policy and procedural guidance on specialized examination processes to SB/SE field examiners and managers.

  2. The Program Manager, Examination-Field Special Processes reports to the Director, Examination/AUR Policy.

  3. To accomplish the mission of Examination-Field Special Processes, the Program Manager, Examination-Field Special Processes:

    1. Develops and distributes technical and procedural guidance on specialized exam processes.

    2. Coordinates exam processes and procedures with internal and external stakeholders.

    3. Collaborates with other functions that rely on SB/SE to provide and train SB/SE Exam resources in order to implement strategies.

    4. Partners with IRS communication offices to help educate taxpayers and practitioners on examination processes.

    5. Recommends and initiates action to redesign examination processes when trends, issues and business opportunities are identified through program reviews, monitoring and analysis, or by other internal or external stakeholders.

IMF Document Matching-Policy
  1. The mission of IMF (Individual Master File) Document Matching is to provide Servicewide policy guidance on compliance processes that relate to campus IMF document matching operations.

  2. The Program Manager, IMF Document Matching reports to the Director, Examination/AUR Policy.

  3. To accomplish the mission of IMF Document Matching, the Program Manager, IMF Document Matching:

    1. Sets policy, establishes procedures and guidelines, and provides training and oversight for remote compliance programs including IMF AUR, Combined Annual Wage Reporting (CAWR), Federal Unemployment Tax Act (FUTA), Information Returns Penalty (IRP), Ministerial Waivers, and Social Security Wage (SSA Wage).

    2. Develops remote oversight processes and procedures featuring key business performance indicators.

    3. Conducts program reviews to ensure policies are applied consistently across compliance campuses and to identify improvement opportunities.

    4. Revises policies as required and redesigns processes as necessary resulting from legislative changes, identified best practices and customer feedback

    5. Monitors quality measures along with Customer Satisfaction for improvement opportunities.

    6. Collaborates with the various campus locations and other areas that impact work such as the Office of Servicewide Penalties and Information Technology.

    7. Collaborates with external stakeholders such as the Social Security Administration and other IRS offices to ensure accuracy of information sharing and adherence to legislative mandates.

BMF Document Matching-Policy
  1. The mission of BMF (Business Master File) Document Matching is to provide Servicewide policy guidance on compliance processes that relate to campus BMF document matching operations.

  2. The Program Manager, BMF Document Matching reports to the Director, Examination/AUR Policy.

  3. To accomplish the mission of BMF Document Matching, the Program Manager, BMF Document Matching:

    1. Sets policy, establishes procedures and guidelines, and provides training and oversight for remote compliance programs including BMF Document Matching.

    2. Develops remote oversight processes and procedures featuring key business performance indicators.

    3. Conducts program reviews to ensure that policies are applied consistently and to identify improvement opportunities.

    4. Revises policies as required and redesigns processes as necessary resulting from legislative changes.

    5. Monitors Customer Satisfaction for improvement opportunities.

    6. Provides input to the SB/SE Division Strategic Plan.

Campus-Exam Processing and Special Programs Policy
  1. The mission of Campus Exam Processing and Special Programs Policy is to provide Servicewide policy guidance on compliance processes that relate to campus examination operations and support Field Exam and Specialty programs in SB/SE & Large Business & International (LB&I).

  2. The Program Manager, Campus Exam Processing and Special Programs Policy reports to the Director, Examination/AUR Policy.

  3. To accomplish the mission of Campus-Exam Processing and Special Programs Policy, the Program Manager, Campus Exam Processing and Special Programs Policy:

    1. Provides oversight and guidance for campus examination programs and coordinates the issuance of new or revised policy directives to all impacted stakeholders.

    2. Ensures that policies are applied consistently across operations through program reviews, data analysis and monitoring.

    3. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

    4. Collaborates with the Campus Examination and Field offices regarding field support processes and coordinates with other Operating Divisions to provide support and guidance as needed.

    5. Reviews quality data for paper and phone processes to identify improvement opportunities.

    6. Provides input to the SB/SE Operating Division Strategic Plan.

Automated Underreporter (AUR)
  1. The mission of AUR is to provide guidance and support to AUR operations by establishing policy and procedures, updating the IRM and providing training to Campus personnel to ensure delivery of the AUR program.

  2. The Program Manager, AUR, reports to the Director, Examination/AUR Policy.

  3. To accomplish the mission of AUR, the AUR Program Manager:

    1. Sets and communicates policy, procedures and guidance for AUR operations.

    2. Conducts program reviews to ensure that policies are applied consistently across remote sites (compliance campuses).

    3. Evaluates impact of legislative changes and customer feedback on processes and procedures and revises policy and procedures as necessary.

    4. Reviews customer satisfaction and quality data to identify improvement opportunities.

    5. Updates IRM guidance and oversees the integration of policies and procedures in four IRMs.

    6. Determines business requirements necessary for systems; coordinates with campus operations and Information Technology regarding programming and equipment requirements.

Specialty Examination Policy
  1. The mission of Specialty Examination Policy is to provide taxpayers top quality service by helping them understand and meet their Specialty Tax and Bank Secrecy Act (BSA) responsibilities, by establishing policies that allow for the effective and fair application of Specialty tax and BSA laws.

  2. The Director, Specialty Examination Policy reports to the Director, Headquarters Examination.

  3. To accomplish the mission of Specialty Examination Policy, the Director, Specialty Examination Policy:

    1. Formulates short and long-range program strategies, policies and objectives for integration into Specialty tax and BSA policies. Ensures a consistent approach; and designs programs that address and resolve complex policy issues.

    2. Coordinates the timely implementation of new legislation in an efficient and comprehensive manner, and communicates revised policies and guidance as appropriate.

    3. Analyzes progress against strategic plans and ensures adherence to operational procedures and controls; and identifies opportunities for improvement and efficiencies.

    4. Coordinates Specialty Tax and BSA Program activities across SB/SE Examination Field and Campus operations and other Operating Divisions, with Counsel to provide Service-wide support, policies and guidance.

    5. Serves as the Agency representative in collaborative discussions with key stakeholders, such as the Financial Crimes Enforcement Network (FinCEN), to ensure initiatives and policies are formulated with appropriate consideration of taxpayer and stakeholder impact.

  4. The following managers report to the Director, Specialty Examination Policy:

    • Program Manager, Bank Secrecy Act Policy;

    • Program Manager, Employment Tax Policy;

    • Program Manager, Estate & Gift Tax Policy;

    • Program Manager, Excise Tax Policy;

    • Program Manager, Excise Fuel Tax Policy.

Bank Secrecy Act (BSA) Policy
  1. The mission of the BSA Policy is to establish effective policies and procedures, to support compliance with the Bank Secrecy Act.

  2. The Program Manager, BSA Policy reports to the Director, Specialty Examination Policy.

  3. To accomplish the mission of BSA Policy, the Program Manager, BSA Policy:

    1. Advises the Director, Specialty Examination Policy, on all facets of BSA activities and furnishes information concerning policies and interpretations of Federal laws and regulations.

    2. Formulates short and long-range program strategies and policies specific to BSA customers that improve BSA compliance, strengthens enforcement activities and leverages resources through proactive partnerships.

    3. Develops and implements Service-wide policies and strategies addressing money laundering.

    4. Designs and efficiently executes implementation plans for new or revised statutes and regulations.

    5. Provides program support and guidance to segments of the BSA community over which IRS has regulatory oversight.

    6. Represents the IRS, along with Criminal Investigation, on the Bank Secrecy Act Advisory Group, the U.S. Treasury’s Anti-Money Laundering Task Force, and contacts with BSA regulatory agencies and industry groups.

    7. Provides technical advice and assistance pertaining to audit techniques, emerging issues, and legal interpretations.

    8. Partners with internal and external stakeholders, in particular FinCEN, to design, develop, and implement programs that help customers comply with the BSA applicable statutes, regulations, policies and filer obligations.

    9. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

Employment Tax Policy
  1. The mission of the Employment Tax Policy is to establish effective policies and procedures, to support compliance with employment tax laws.

  2. The Program Manager, Employment Tax Policy reports to the Director, Specialty Examination Policy.

  3. To accomplish the mission of Employment Tax Policy, the Program Manager,

    1. Advises the Director, Specialty Examination Policy on all facets of employment tax activities and furnishes information pertaining to policies and interpretations of Federal tax laws and regulations.

    2. Formulates short and long-range program strategies to address the employment tax gap, and develop policies and objectives specific to employment tax customers to improve employment tax compliance.

    3. Delivers Service-wide employment tax procedural guidance and policies; communicates new or revised policies to field examiners and the public.

    4. Provides technical advice and assistance pertaining to audit techniques, emerging issues, and legal interpretations.

    5. Designs and executes implementation plans for new legislation.

    6. Partners with internal stakeholders (i.e., Examination Operations, LB&I, TE/GE, W&I, Counsel, etc.) to implement and support Service-wide employment tax initiatives.

    7. Partners with Communications to design, develop, and publicize consistent messages to customers and stakeholders that facilitate understanding of applicable statutes, regulations, policies and filer obligations.

    8. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

Estate and Gift Tax Policy
  1. The mission of the Estate and Gift Tax Policy is to establish effective policies and procedures, to support compliance with estate and gift tax laws.

  2. The Program Manager, Estate and Gift Tax Policy reports directly to the Director, Specialty Examination Policy.

  3. To accomplish the mission, the Program Manager, Estate and Gift Tax Policy:

    1. Advises the Director, Specialty Examination Policy, on all facets of estate and gift tax activities, and furnishes information concerning policies and interpretations of federal laws and regulations.

    2. Formulates short and long-range program strategies for field examiners to address the underreporting gap for estate, gift and generation skipping transfer tax; and designs policies and objectives specific to estate and gift tax customers to improve estate and gift tax compliance.

    3. Designs and executes implementation plans for new legislation.

    4. Coordinates delivery of Service-wide estate, gift and generation skipping transfer tax policies and procedural guidelines to field examiners and the public.

    5. Provides Service-wide estate, gift and generation skipping transfer tax technical advice to field examiners and the public pertaining to audit techniques, emerging issues, and legal interpretations.

    6. Partners with internal stakeholders (i.e. Examination Operations, LB&I, TE/GE, W&I, Counsel, etc.) to implement and support Service-wide estate and estate, gift and generation skipping transfer tax initiatives.

    7. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

Excise Tax Policy
  1. The mission of Excise Tax Policy is to establish effective policies and procedures, to support compliance with the excise tax laws.

  2. The Program Manager, Excise Tax Policy, reports directly to the Director, Specialty Examination Policy.

  3. To accomplish the mission, the Program Manager, Excise Tax Policy:

    1. Advises the Director, Specialty Examination Policy, on all facets of excise tax activities, and furnishes information concerning policies and interpretations of Federal tax laws and regulations.

    2. Formulates short and long-range program strategies and policies to improve excise tax compliance.

    3. Documents Service-wide excise tax procedural guidelines and policies; communicates new or revised policies.

    4. Provides technical advice and assistance pertaining to audit techniques, emerging issues and legal interpretations.

    5. Designs and executes implementation plans for new legislation.

    6. Coordinates delivery of Service-wide excise tax procedural guidelines and policies to field examiners and the public.

    7. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

Excise Fuel Tax Policy
  1. The mission of Excise Fuel Tax Policy is to establish effective policies and procedures to support compliance with Excise fuel tax laws.

  2. The Program Manager, Excise Fuel Tax Policy, reports directly to the Director, Specialty Examination Policy.

  3. To accomplish the mission, the Program Manager, Excise Fuel Tax Policy:

    1. Advises the Director, Specialty Examination Policy, on all facets of excise fuel tax activities, and furnishes information concerning policies and interpretations of federal laws and regulations.

    2. Formulates short and long-range program strategies to close the perceived excise fuel tax gap; and policies and objectives specific to excise fuel tax customers.

    3. Documents and coordinates delivery of new or revised Service-wide fuel tax policies and procedural guidelines to field examiners.

    4. Provides technical advice and assistance to field examiners pertaining to audit techniques, emerging issues and legal interpretations.

    5. Designs and executes implementation plans for new legislation.

    6. Provides technical and procedural support for the ExSTARS filing system.

    7. Recommends and initiates action to redesign field examination processes when trends, issues, and business opportunities are identified through program reviews, monitoring and analysis, or by other internal and external stakeholders.

Exam Case Selection
  1. The mission of Exam Case Selection is to provide policy guidance to Field, Campus, Bank Secrecy Act, and Specialty Examination on selection of cases and delivery of inventory; provide input on the work plan; and set direct assignment criteria for routing of examination work.

  2. The Director, Exam Case Selection reports to the Director, Headquarters Examination.

  3. To accomplish the mission the Director, Exam Case Selection:

    1. Provides centralized oversight and program coordination of workload selection and classification for nationwide compliance functions.

    2. Develops standardized policy and program direction for ordering, classifying, and delivering returns.

    3. Sets direct assignment criteria for routing of examination work to examiners.

    4. Provides input to the Examination workplan.

    5. Provides input to the SB/SE Strategic Plan.

    6. Oversees the development of decision support tools to shift the emphasis to risk-based compliance by partnering with Research, Analysis and Statistics, the Office of Compliance Analytics and SB/SE Research to study compliance patterns and improve examination resource allocation.

  4. The following managers report to Director, Exam Case Selection:

    • Assistant Director, Exam Case Selection

    • Program Manager, Field Case Selection

    • Program Manager, Campus Case Selection

    • Program Manager, Lead Development Center; and

    • Program Manager, IRDM

Field Case Selection
  1. The mission of Field Case Selection is to provide policy guidance on the selection of cases and delivery of inventory for field examination.

  2. The Program Manager, Field Case Selection reports to the Director, Exam Case Selection.

  3. To accomplish the mission, the Program Manager, Field Case Selection:

    1. Implements policies related to case selection and reviews progress towards delivering against the Examination workplan.

    2. Provides centralized oversight and program coordination of workload selection and classification for nationwide field compliance functions including programs coordinated by DIF campus ordering unit.

    3. Develops standardized policy and program direction for ordering, classifying, and delivering returns.

    4. Provides input to the SB/SE Division Strategic Plan.

    5. Provides information to the Area Planning and Special Programs (PSP) managers for workload delivery.

    6. Provides input to the Examination workplan.

Campus Case Selection
  1. The mission of Campus Case Selection is to select and deliver returns for potential examination issues to campus correspondence examination.

  2. The Program Manager, Campus Case Selection reports to the Director, Exam Case Selection.

  3. To accomplish the mission, the Program Manager, Campus Case Selection:

    1. Provides support and guidance on any workload selection related issues during the examination process.

    2. Oversees workload selection for correspondence examination based on the annual work plan and through program reviews.

    3. Coordinates with the Exam Planning and Performance Analysis (PPA) team regarding changes in workload availability and inventory deliveries..

    4. Analyzes examination results and modifies selection criteria as needed based on examination closed case results.

    5. Provides input to the Examination workplan.

    6. Provides input to the SB/SE Strategic Plan.

Information Return Document Matching (IRDM)
  1. The mission of IRDM is to provide Service-wide policy guidance on compliance processes that relate to campus operations working Correspondence Examination IRDM cases.

  2. The Program Manager, IRDM reports to the Director, Exam Case Selection.

  3. To accomplish the mission, the Program Manager, IRDM:

    1. Sets policy, establishes procedures and guidelines, and provides training and oversight for remote compliance programs including IRDM.

    2. Develops remote oversight processes and procedures featuring key business performance indicators.

    3. Ensures that policies are applied consistently.

    4. Revises policies as required and redesigns processes as necessary resulting from legislative changes.

    5. Monitors Customer Satisfaction for improvement opportunities.

    6. Develops resource allocations and monitors campus IRDM work plans.

    7. Identifies campus IRDM workload, providing oversight and program coordination.

    8. Monitors new starts, work in progress, and closures to ensure Business Operating Division performance goals are met.

    9. Provides input to the SB/SE Division Strategic Plan.

Lead Development Center
  1. The mission of the Lead Development Center is to identify Abusive Transactions promoters and return preparers through Internet research and other methods and authorize all SB/SE IRC § 6700 and 6701 investigations.

  2. The Program Manager, Lead Development Center, reports to the Director, Exam Case Selection.

  3. To accomplish its mission, the Program Manager, Lead Development Center:

    1. Oversees appropriateness of Internet searches performed on secured computers by Lead Development Center employees to identify abusive promoter schemes.

    2. Interfaces with the field for leads.

    3. Coordinates with other operating divisions and functions on lead identification and case development.

    4. Authorizes promoter and preparer cases for investigation consistent with Delegation Order 4.60.

    5. Maintains the LDC database and updates records based on input from the field. Reports out on data based on requests from various levels of management or upon request from other operating divisions.

    6. Provides assistance and support to field exam on case development involving promoter and preparer investigations. LDC will lead this effort with the exception of those promoter cases with coordinated abusive issues; these investigations will be led by the Abusive Transactions Group in Exam Quality and Technical Support (EQTS), with the LDC providing support role as needed.

    7. Facilitates case development for injunctions and/or penalties with Counsel and Department of Justice.

    8. Identifies and coordinates training on abusive promoters and preparers with the field and gives presentations on the program to other operating divisions or within SB/SE.

    9. Assists field exam on parallel investigations and coordination issues that arise when working with other operating divisions.

    10. Assists the Abusive Transactions Group and Technical Support Group, in EQTS, to identify transactions deemed to be of priority concern for the SB/SE Operating Division. The Abusive Transaction group in EQTS will be the lead on this effort with LDC assisting.

    11. Abusive Transaction Support Unit (ATSU) provides support to field exam in retrieving records for evidence, stratifying data for agents, case building for approved investigations, classifying for AT units and other support for authorized investigations.

Assistant Director, Exam Case Selection
  1. The mission of the Exam Case Selection (Assistant) is to provide policy guidance for Bank Secrecy Act and Field Exam Specialty on selection of cases and delivery of inventory, provide input on the work plan, and set direct assignment criteria for routing of examination work.

  2. The Assistant Director Exam Case Selection reports to the Director, Exam Case Selection.

  3. To accomplish the mission of Exam Case Selection, the Assistant Director, Exam Case Selection:

    1. Implements policies related to case selection and reviews progress towards delivering against the BSA and Specialty examination work plan.

    2. Provides centralized oversight and program coordination of workload selection, classification, and delivery for Specialty Tax, Bank Secrecy Act Title 31 compliance, and information reporting compliance.

    3. Develops standardized policy and program direction for ordering, classifying, and delivering workload to support plan goals.

    4. Monitors Specialty Examination inventory and timely deliver inventory on an as needed basis, to support program goals, and strategic plan objectives

    5. Supports development of workload initiatives to identify areas of noncompliance.

    6. Provides input to the Specialty Examination workplan.

    7. Provides input to the SB/SE Division Strategic Plan.

    8. Provides input to the Specialty Examination workload studies.

    9. Provides oversight to the Excise Joint Operations Center in support of collaboration and innovation to develop excise tax compliance strategies, and support compliance operations.

  4. The following managers report to Assistant Director, Exam Case Selection:

    • Program Manager, Bank Secrecy Act Case Selection

    • Program Manager, Employment and Estate & Gift Case Selection

    • Program Manager, Excise Case Selection

Bank Secrecy Act (BSA) Case Selection
  1. The mission of BSA Case Selection is to manage the selection, classification, and delivery of inventory for Specialty Examination, BSA Examination.

  2. The BSA Case Selection Program Manager reports directly to the Assistant Director, Exam Case Selection.

  3. To accomplish the BSA mission, the BSA Case Selection Program Manager:

    1. Implements policies related to case selection and review progress towards delivering against the BSA Examination work plan.

    2. Provides centralized oversight and program coordination of workload selection, classification, and delivery for Specialty Tax, BSA Title 31 compliance, and information reporting compliance.

    3. Collaborates with Director of Specialty Examination, Specialty Examination Policy, and Examination Field offices when warranted.

    4. Develops standardized policy and program direction for ordering, classifying, and delivering workload to support plan goals.

    5. Monitors Specialty BSA Examination inventory and timely delivers inventory to support program goals, and strategic plan objectives.

    6. Supports development of workload initiatives to identify areas of noncompliance.

    7. Provides input to the Specialty BSA Examination workplan.

    8. Provides input to the SB/SE Division Strategic Plan.

    9. Provides input to the Specialty BSA Examination workload studies.

Employment Workload Selection and Delivery
  1. The mission of Employment Workload Selection and Delivery (WSD) is to manage the selection, classification and delivery for Specialty Examination, Employment Tax.

  2. The Employment (WSD) Manager reports to the Employment and Estate & Gift Tax Case Selection Program Manager.

  3. To accomplish the mission, the Employment Tax Case Selection Manager:

    1. Implements policies related to case selection and review progress towards delivering against the Employment Tax Examination work plan.

    2. Provides centralized oversight and program coordination of workload selection, classification, and delivery for Specialty Employment Tax and information reporting compliance.

    3. Collaborates with Director of Specialty Examination, Specialty Examination Policy, and Examination Field offices when warranted.

    4. Develops standardized policy and program direction for ordering, classifying, and delivering workload to support plan goals.

    5. Monitors Specialty Employment Tax Examination inventory and timely delivers inventory to support program goals and strategic plan objectives.

    6. Supports development and maintenance of workload initiatives to provide the best possible work for field operations.

    7. Provides input to the Specialty Employment Tax Examination workplan.

    8. Provides input to the SB/SE Division Strategic Plan.

    9. Provides input to the Specialty Employment Tax Examination workload studies.

Estate and Gift Workload Selection and Delivery
  1. The mission of the Estate and Gift Workload Selection and Delivery (WSD) is to manage the selection, classification and delivery of inventory for Specialty Examination, Estate and Gift.

  2. The Estate and Gift Tax (WSD) Manager reports directly to the Employment and Estate & Gift Tax Case Selection Program Manager.

  3. To accomplish the mission of Estate and Gift Workload Selection and Delivery, the Estate and Gift Tax Case Selection Manager:

    1. Implements policies related to case selection and review progress towards delivering against the Estate and Gift Examination work plan.

    2. Provides centralized oversight and program coordination of workload selection, classification, and delivery for Specialty Estate and Gift, and information reporting compliance.

    3. Collaborates with Director of Specialty Examination, Specialty Examination Policy, and Examination Field offices when warranted.

    4. Develops standardized policy and program direction for ordering, classifying, and delivering workload to support plan goals.

    5. Monitors Specialty Estate and Gift Tax Examination inventory and timely delivers inventory to support program goals, and strategic plan objectives.

    6. Supports development and maintenance of workload initiatives to provide the best possible work for field operations.

    7. Provides input to the Specialty Estate and Gift Examination workplan.

    8. Provides input to the SB/SE Division Strategic Plan.

    9. Provides input to the Specialty Estate and Gift Examination workload studies.

Excise Workload Selection and Delivery
  1. The mission of Excise Workload Selection and Delivery (WSD) is to manage the selection, classification, and delivery of inventory for Specialty Examination, Excise Tax.

  2. The Excise (WSD) Manager reports to the Excise Case Selection Program Manager.

  3. To accomplish the mission of Excise Workload Selection and Delivery, the Excise (WSD) Manager:

    1. Implements policies related to case selection and review progress towards delivering against the Excise Tax Examination work plan.

    2. Provides centralized oversight and program coordination of workload selection, classification, and delivery for Specialty Excise Tax, and information reporting compliance.

    3. Collaborates with Director of Specialty Examination, Specialty Policy, and Examination field offices when warranted.

    4. Develops standardized policy and program direction for ordering, classifying, and delivering workload to support plan goals.

    5. Monitors Specialty Excise Tax Examination inventory and timely delivers inventory to support program goals, and strategic plan objectives.

    6. Supports development and maintenance of workload initiatives to provide the best possible work for field operations.

    7. Provides input to the Specialty Excise Tax Examination workplan.

    8. Provides input to the SB/SE Division Strategic Plan.

    9. Provides input to the Specialty Excise Examination workload studies.

Joint Operations Center (JOC)
  1. The Joint Operations Center (JOC) was established as a partnership between federal and state motor fuel taxing authorities. Since inception it has evolved into a technical foundation for a common data repository that supports the innovative use of technology to collect, analyze, and share information to provide qualified tax compliance leads.

  2. The JOC Manager reports to the Excise Case Selection Program Manager.

  3. To accomplish the mission of the Joint Operations Center, JOC Manager:

    1. Collaborates with subject matter experts to develop and maintain workload initiatives that address areas of noncompliance and to provide the best possible work for further classification and enforcement efforts.

    2. Identifies questionable activities and tax evasion schemes using data-mining technologies, predictive analytics technology, link-analysis tools, and other forensic-type tools and techniques.

    3. Fosters state, federal and multi-national cooperation in the strategic analyses of tax compliance trends and patterns.

    4. Identifies, acquires, and integrates federal, state, and other third-party data that bear on tax compliance.

    5. Develops baselines for measuring improvement in tax compliance activities.

    6. Collects, analyzes, and shares information to facilitate tax compliance activities.

Exam Quality and Technical Support
  1. The mission of Exam Quality and Technical Support is to implement strategies to prevent abusive and offshore tax noncompliance, provide technical guidance and support Field and Specialty Exam Quality.

  2. The Director, Exam Quality and Technical Support reports to the Director, Headquarters Examination.

  3. To accomplish the mission of Exam Quality and Technical Support, the Director, Exam Quality and Technical Support:

    1. Oversees program coordination for technical issues and abusive transactions.

    2. Supports SB/SE’s quality improvement program through National Quality Review System (NQRS) reviews and feedback for the quality of Field and Specialty Examination.

    3. Documents and coordinates procedural guidelines and policies.

    4. Coordinates the implementation of new legislation and communicates revised policies and guidance as appropriate.

    5. Oversees the abusive promoter/preparer investigation program results.

    6. Develops and delivers mission-oriented services and strategies, identifies and resolves emerging issues, and actively improves processes.

    7. Develops and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment and timing of interaction consistent with the non-compliance risk posed by the taxpayer.

    8. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance.

    9. Provides input to the SB/SE Division Strategic Plan.

    10. Coordinates with other Operating Divisions to provide support and guidance.

    11. Alerts the public of abusive schemes.

  4. The following program managers report to the Director, Exam Quality and Technical Support:

    • Program Manager, Field Exam NQRS;

    • Program Manager, Offshore Compliance;

    • Program Manager, Abusive Transactions;

    • Program Manager, Technical Support;

    • Program Manager, Specialty Exam Quality.

Field Exam NQRS
  1. The mission of the Field Exam NQRS is to support SB/SE’s quality improvement program. Field Exam NQRS is SB/SE’s mechanism for collection of information, measurement of examination quality and assessment of long term trends of system performance in keeping with the balanced measures. Field Exam NQRS conducts reviews of SB/SE Examination cases and provides data and feedback for measuring the quality of SB/SE examinations.

  2. The Field Exam NQRS Program Manager reports to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission of Field Exam NQRS, the Field Exam NQRS Program Manager:

    1. Coordinates annually with SB/SE Research in developing the sample plan for Field Exam NQRS case reviews.

    2. Coordinates and monitors the Field Exam NQRS reviews of completed SBSE Examination cases.

    3. Provides recommendations to enhance NQRS.

    4. Provides case assistance to SB/SE field examiners through reviews, coordination with Counsel and other Business Operating Divisions.

Offshore Compliance Group
  1. The mission of the Offshore Compliance Group is to develop and implement policies and strategies to support examiners working offshore cases impacting SB/SE taxpayers.

  2. The Program Manager, Offshore Compliance Group, reports to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission of the Offshore Compliance Group, the Program Manager, Offshore Compliance Group:

    1. Coordinates and collaborates offshore compliance strategies for SB/SE offshore compliance activities with LB&I International, Fraud/BSA, and Counsel.

    2. Provides technical support to SB/SE field examiners through assistance visits and program reviews.

    3. Develops and delivers training.

    4. Identifies emerging issues and trends involving offshore non-compliance.

Abusive Transactions Group
  1. The mission of Abusive Transactions Group is to manage specific issues through coordination with other divisions and functions, development and recommendation of resolution strategies to mitigate harm to the government, to report on emerging issues, and to provide guidance/support to field Exam.

  2. The Program Manager, of the Abusive Transactions Group reports to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission of the Abusive Transactions Group, the Program Manager, Abusive Transactions Group:

    1. Identifies, recommends and provides oversight for certain promoted transactions that are designated as coordinated abusive issues because of their issue complexity or widespread impact.

    2. Provides a consistent approach for program coordination activities on coordinated abusive issues across all Operating Divisions through training, teleconferences, workshops, written guidance, program reviews and other resources.

    3. Leads case development assistance and support throughout the examination and litigation process on promoter investigations and participant examinations involving cases with coordinated abusive issues.

    4. Develops and delivers Service-wide guidance on compliance processes and internal and external communication strategies on coordinated abusive issues.

    5. Serves as a coordination point with other Operating Divisions, Counsel, and within SB/SE on coordinated abusive issues.

    6. Develops resolution strategies, when possible, as an alternative to traditional enforcement on coordinated abusive issues.

    7. Leads in identifying and analyzing emerging issues with support from Technical Support Group (EQTS) and the Lead Development Center, in Exam Case Selection, and submits recommendations on transactions deemed to be of priority concern for the SB/SE Operating Division.

    8. Develops and recommends Service-wide strategies to combat and resolve abusive transactions for coordinated issues and participant cases including the establishment and management of Issue Management Teams defined under IRM 4.32.1.

Technical Support Group
  1. The mission of the Technical Support Group is to promote fair, consistent and effective administration of corporate income tax and flow-through examinations as well as identify trends, emerging issues, develop strategies to address the needs of SB/SE examiners; by implement new tax legislation; support communication offices, managing tax forms and publication by educating SB/SE examiners, SBSE taxpayers, practitioners; through a comprehensive approach including education, outreach, and enforcement.

  2. The Program Manager, Technical Support Group reports to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission of the Technical Support Group, the Program Manager, Technical Support Group.

    1. Provides technical support concerning audit techniques, emerging issues, tax law interpretation, technical training and development, and program monitoring.

    2. In concert with Examination, Headquarters Case Selection, provides issue and market segment approaches to ordering, classifying, and delivering cases to the field for examination.

    3. Provides oversight for programs of select Internal Revenue Code sections requiring co-administration with other federal government and/or state agencies (e.g., Low Income Housing Credit (IRC 42) and New Market Credit (IRC 45D)), Historic Preservation Easements (IRC §170(h)), Rehabilitation Tax Credit (IRC §47), and Fishing Vessel Capital Construction Funds (IRS 7518).

    4. Develops and coordinates compliance issues, both legislative and procedural, through coordination with both internal and external stakeholders.

Specialty Tax Quality Measures and Analysis
  1. The mission of Specialty Exam Quality is to support the Specialty programs’ quality initiatives by collecting data, measuring examination quality and assessing the long-term trends of performance, in keeping with the balanced measures.

  2. The Program Manager, Specialty Exam Quality reports directly to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission of Specialty Tax Quality Measures and Analysis, the Program Manager, Specialty Exam Quality:

    1. Advises the Director, EQTS, on all facets of Specialty programs’ performance indicators, data, and analyses that further quality objectives.

    2. Oversees program performance by determining examination quality by applying embedded quality attributes to statistically valid samples of closed examinations and providing analyses that accurately reflect the overall quality of Specialty examinations.

    3. Monitors trends affecting quality and consistency of case work and reviews of case work; communicates quality measures to the field to ensure appropriate managerial oversight and greater attention to identified performance weaknesses.

    4. Partners with stakeholders to design, develop, and implement programs that support Specialty Exam customers; collaborates with the programs to identify quality improvement opportunities, supports improvement actions, and shares best practices.

Examination Office of Legislative Program Coordination

  1. The mission of the Office of Legislative Program Coordination is to serve as a single coordination point for legislation affecting SB/SE Examination.

  2. The Director of the Office of Legislative Program Coordination reports to the Director of Examination, SB/SE Division, and is responsible for leading the implementation of new legislation that impacts SB/SE taxpayers and SB/SE examination processes.

  3. To accomplish its mission, the Office of Legislative Program Coordination:

    1. Directs and manages the impact assessment of legislative changes on SB/SE Examination policy and operations.

    2. Serves as a liaison for SB/SE Examination with other SB/SE and IRS offices with respect to legislation implementation.

    3. Ensures key policy, compliance, and operational challenges of new legislative changes are promptly identified to facilitate timely and detailed implementation planning.

    4. Establishes management and program oversight structures that will help guide implementation activities.

    5. Facilitates and promotes Service-wide collaboration with regard to Exam legislation implementation and ensures business plans are aligned with program implementation objectives.

    6. Performs cross-organizational integration of legislation, conducts organization readiness assessments, and ensures business and information technology contingency plans are in place.

    7. Collaborates closely with cross functional organizations such as SB/SE Operations Support and Information Technology to understand the technical impacts of legislative changes and to help direct the development of business and technical requirements

    8. Manages and tracks legislative program and project schedules.

    9. Identifies, assesses, and tracks program and project risks as a result of legislative implementation. Maintains the system/processes to aggregate identified risks. Coordinates efforts to minimize the impact and cost of identified risks.

    10. Develops communication materials and documentation to enable Executive decision-making regarding schedule implementation.

    11. Establishes and maintains the guiding principles, roles and responsibilities, policies and procedures to effectively operate the program.

    12. Manages vendor relationships and contracts in association with legislative provision implementation.

  4. There are multiple project management offices that report to the Office of Legislative Program Coordination. The offices will be established and staffed dependent upon current legislative provisions and required activities.

  5. The following program managers report to the Director, Examination Policy:

    1. Project Management Office I

    2. Project Management Office II

    3. Project Management Office III

    4. Project Management Office IV

Project Management Offices
  1. The mission of the Project Management Offices is to plan, coordinate and implement specific activities as it relates to legislative provisioning and the Examination programs.

  2. The Project Management Offices report to the Director, Legislative Program Coordination.

  3. To accomplish its mission, the Project Management Offices:

    1. Perform organization activities to include strategic planning, organization design, budget and financing, user fee management, workforce planning, and program management.

    2. Design and coordinate implementation of legislative provision compliance monitoring activities to include detection, selection, analytics, and treatment.

    3. Perform policy and standards activities to include legislative analysis, regulations, IRM updates, and service agreements in association with new programs or policy changes.

    4. Perform system development activities to include requirements documentation and UWRs, oversight and coordination of system development and integration, and organizational readiness planning.

    5. Create or revise Tax Forms and Publications.

    6. Collaborate on communication plans for legislative provision implementation.

    7. Aggregate data reporting requirements to support legislative and business requirements.

    8. Assess Compliance risks and take action to mitigate.

    9. Consider taxpayer burden and rights, collaborating with Taxpayer Advocate Services as needed.

Operations Support

  1. This Mission of Operations Support is to provide centralization of all SB/SE support functions, in a customer centric environment, to ensure SB/SE Collection and Examination are properly equipped with the tools and resources to execute compliance activities.

  2. The Director, Operations Support reports to the Commissioner, SB/SE Division.

  3. To accomplish this mission, the Director, Operations Support oversees distinct support functions, providing streamlined executive leadership, accountability and responsibility.

  4. The following Executive, Senior Manager, and Senior Level positions report to the Director, Operations Support:

    • Director, Technology Solutions

    • Director, Communications & Stakeholder Outreach

    • Director, Finance Research & Strategy

    • Director, Human Capital Office

    • Director, Servicewide Operations

    • Director, Leadership Development

    • Advisor, Taxpayer Burden Reduction and Risk Management

Technology Solutions

  1. This Mission of Technology Solutions is to provide innovative technology solutions and support to facilitate effective and efficient tax administration.

  2. The Director, Technology Solutions reports to the Director of Operations Support.

  3. The following Director and Managers report to the Director of Technology Solutions:

    • Director, Enterprise Case Management

    • Program Manager, Collection Systems & Projects

    • Program Manager, Capital Planning & Investment

    • Program Manager, Corporate Initiative

    • Program Manager, Security Management

    • Program Manager, Business Systems Planning

    • Program Manager, Report Generation Software Support

    • Program Manager, Exam Systems & Projects

Enterprise Case Management (ECM) Business Program Management Office (PMO)
  1. The Mission of Enterprise Case Management (ECM) Business PMO is to provide an enterprise-wide approach to case management by working will all business units and IT to implement a solution with a common infrastructure platform and common services for case management.

  2. The Director of ECM PMO reports to the Director of Technology Solutions.

  3. The following Managers report to the Director of ECM Business PMO:

    • Manager, Administration

    • Manager, Technical Interface

    • Manager, Business Facilitation

    • Manager, Facilitation Support Team 1

    • Manager, Facilitation Support Team 2

Collection Systems and Projects
  1. The mission of Collection Systems & Projects is to provide Collection with support in meeting technology needs through innovative solutions, and system support to facilitate effective tax administration.

  2. The Manager of Collection Systems & Projects reports to the Director of Technology Solutions.

  3. The following Managers report to the manager of Collection Systems & Projects:

    • Manager, Automated Liens-Entity

    • Manager, Collection Systems

    • Manager, Collection Projects

Capital Planning and Investment
  1. This mission of Capital Planning & Investment is to serve as the focal point for SB/SE IT Investment Process, Governance Board, and Unified Work Request.

  2. The Manager of Capital Planning & Investment reports to the Director of Technology Solutions.

Corporate Initiative
  1. The mission of Corporate Database is to provide the IT infrastructure and security authority to allow application owners to maintain control of their applications.

  2. The Manager of Corporate Database reports to the Director of Technology Solutions.

Security Management
  1. The mission of Security Management is to provide oversight for Federal Information Security Management Act (FISMA) and to be a progressive information security solutions provider for SB/SE.

  2. The Manager of Security Management reports to the Director of Technology Solutions.

Business Systems Planning
  1. The mission of the Business Systems Planning (BSP) organization is to represent SB/SE interest in partnership with IT, to integrate technology enhancements, and to address equipment and software needs.

  2. The Director, Business Systems Planning, reports to the Director of Technology Solutions.

Report Generation Software Support
  1. This mission of Report Generation Software Support is to support tax compliance officers, revenue agents, and tax examiners by providing reliable tax computations and documents for cases.

  2. The Manager of Report Generation Software Support reports to the Director of Technology Solutions.

  3. The following Managers report to the Manager of Report Generation Software Support:

    • Manager, RGS-Technical Requirements Team

    • Manager, RGS-Applications Testing Team

    • Manager, Campus Exam Systems Support

Exam Systems and Projects
  1. The mission of Exam Systems & Projects is to provide Exam with support in meeting technology needs through innovative solutions, and system support to facilitate effective tax administration.

  2. The Manager of Exam Systems & Projects reports to the Director of Technology Solutions.

  3. The following Managers report to the Manager of Exam Systems & Projects:

    • Manager, Systems Operation Exam-Product Development

    • Manager, Systems Operations Exam-Customer Service

    • Manager, Specialty Systems

Communications and Stakeholder Outreach

  1. The mission of Communications and Stakeholder Outreach (CSO) is to enhance compliance and influence taxpayer behavior by developing and delivering integrated strategic communications and educational products to SB/SE employees, taxpayers and our key SB/SE partners in tax administration including federal, state and local government agencies, practitioners, and industry groups.

  2. Communications and Stakeholder Outreach is also responsible for programs and activities in support of both the SB/SE and the IRS Strategic Plans including the Issue Management Resolution System, and the Disaster Assistance Program.

  3. The Director of CSO reports to the Director, Operations Support.

  4. To achieve the mission, the Director, CSO:

    1. Works with the SB/SE operating units to develop and implement internal and external integrated strategic communications plans to address on-going and emerging issues.

    2. Identifies priority stakeholder segments and appropriate avenues for engaging these stakeholders within industry/business groups and the payroll/practitioner community.

    3. Ensures appropriate communication links exist across SB/SE operating units.

    4. Partners with federal, state, and local governments to leverage resources in support of both the IRS and SB/SE strategic plans.

    5. Provides program management and oversight for the National Disaster Relief program.

    6. Establishes and maintains the SB/SE Intranet as well as Small Business portions of IRS.gov.

  5. The following Managers report to the Director, CSO:

    • Director, Stakeholder Liaison Field (SLF)

    • Director, Communications

    • Chief, CSO Support, Disaster Assistance and Issue Management Resolution System

Stakeholder Liaison Field
  1. The mission of Stakeholder Liaison Field (SLF) is to:

    1. Enhance compliance by delivering integrated strategic communications and educational products to SB/SE employees and taxpayers, leveraging technological advances to enhance message delivery and to optimize CSO resources.

    2. Engage and partner with key stakeholders in tax administration such as practitioner associations, industry groups, and when directed by Government Liaison, state and local governments to improve tax administration and voluntary compliance.

    3. Utilize research to identify emerging customer markets and issues; and anticipate and address their tax administration issues.

    4. Support IRS efforts to partner with key stakeholders to provide disaster assistance and post-disaster support to taxpayers in impacted areas.

    5. Support IRS efforts to identify and address stakeholder issues through the Issue Management Resolution System (IMRS) program.

  2. Director, SLF reports to the Director, Communications & Stakeholder Outreach (CSO).

  3. To accomplish the mission, the Director, SLF and staff:

    1. Provide input and feedback to Communications about designing and developing products and services for field level delivery based upon strategic priorities and initiatives.

    2. Develop and implement strategies designed to improve filing, paying and reporting compliance; increase electronic interactions; reduce burden through non- enforcement and non-traditional techniques; and promote ethical practices by tax professionals.

    3. Formulate and implement strategies to inform and educate practitioners nationwide by providing information about the policies, practices, and procedures the IRS uses to ensure compliance with the tax laws.

    4. Formulate and implement strategies to inform and educate key industry stakeholders nationwide, by providing information about the policies, practices, and procedures to ensure compliance with the tax laws.

    5. Partner with Communications, Compliance, and other IRS functions and/or operating divisions, to strategically identify and implement activities that leverage resources for field delivery of corporate messages in a consistent manner.

    6. Facilitate issuance of guidance immediately after a disaster occurs.

    7. Ensure interaction with practitioner and industry organizations including leveraged delivery of outreach material.

  4. Eleven Area Managers report to Director, SLF. The Supervisory Stakeholder Liaison (Northern California) manager reports to the Western Stakeholder Liaison Area Manager.

Stakeholder Liaison Field Area Offices (11)
  1. The Mission of the Stakeholder Liaison Field Area Offices is to conduct a broad range of Stakeholder Liaison (SL) activities at the area level. The Area Manager is responsible for leading efforts based upon CSO strategic priorities and initiatives to improve filing, payment, and reporting compliance through non-enforcement, non- traditional techniques. There are 11 Area Managers located throughout the United States.

  2. Area Managers report to the Director, Stakeholder Liaison Field.

  3. To accomplish the mission, each Area Manager and staff:

    Engage and collaborate with practitioners and key stakeholders to deliver corporate messages about IRS policies, practices, procedures, and emerging compliance trends/issues.

    1. Manage and deliver outreach messages, campaigns, and products related to improving voluntary compliance; based upon strategic priorities and initiatives

    2. Coordinate and conduct seminars and outreach sessions, both virtual and face to face, to deliver IRS messages and address customer needs.

    3. Coordinate with stakeholders at the area level in order to identify, research, and monitor their IRS policy, procedural and systemic issues and provide feedback to practitioners and key stakeholder organizations using the Issue Management Resolution System (IMRS).

    4. Partner with stakeholders to further improve voluntary compliance and reduce service demand by promoting the use of internet self-help options.

    5. Provide guidance and support to taxpayers affected by disasters; may act as state coordinators for disaster assistance activities.

    6. Identify and deliver outreach to emerging small business market segments that are traditionally underserved, including taxpayers with limited English proficiency.

Communications
  1. The mission of SB/SE Communications is to ensure that small business and self-employed taxpayers have the information needed to help them comply with the tax law; including information about existing and new tax legislation. In addition, helps SB/SE and the IRS achieve their business objectives through expert communication planning and support for all SB/SE functions, and support and delivery of servicewide initiatives. In consultation with the business owners, designs, develops and implements communication strategies and plans, and delivers communications for internal and external stakeholders.

  2. The Director, Communications reports to the Director Communications & Stakeholder Outreach, (CSO).

  3. To accomplish the mission, the Director, Communications and staff:

    1. Consult with SB/SE functions to develop and implement integrated strategic communication plans that encompass ongoing and emerging issues.

    2. Provide communication planning and support to the SB/SE functions.

    3. Work with SB/SE business owners to enhance program understanding and taxpayer compliance.

    4. Identify objectives, key messages, and appropriate communication products and delivery channels that leverage relationships with stakeholder groups to deliver SB/SE and IRS messages.

    5. Establish and maintain effective collaborative relationships with key internal and external stakeholders.

    6. Support marketing efforts to the practitioner and small business communities by implementing communication plans.

    7. Ensure appropriate communication linkages exist across SB/SE operating units and with other IRS business operating divisions and functions.

    8. Support servicewide realignment issues, as applicable.

  4. The following Managers report to the Director, Communications:

    • Chief, Planning & Support Branch 1

    • Chief, Planning & Support Branch 2

    • Chief, Web Communications Branch

  5. Two branches have an embedded subgroup with a Front-Line Manager:

    • The Product Development Group is in Planning & Support Branch 1

    • The Visual Communications Group is in the Web Communications Branch

Planning and Support Branches 1 & 2
  1. The role of the SB/SE Planning and Support Branches is to develop and manage communications for targeted SB/SE employee audiences and to collaborate with others in delivering key messages to internal and external audiences. Internal audiences may include all IRS employees and subsets such as SB/SE employees, SB/SE managers, etc. External audiences may include the public and subsets such as tax professionals, small businesses, stakeholder groups, etc.

  2. The Chiefs, Planning and Support Branches 1 and 2 report to the Director, Communications.

  3. The Chiefs, Planning and Support Branches 1 and 2 and staff:

    1. Consult with SB/SE business owners to plan strategic communications for SB/SE initiatives.

    2. Develop and deliver strategic and/or tactical communication plans.

    3. Support SB/SE functions by developing and delivering communications for targeted internal and external audiences, as appropriate.

    4. Identify key messages and deliver them via appropriate communication products and delivery channels, with a focus on electronic channels.

    5. Collaborate with the Web Communications branch and other IRS Communications’ functions to reach targeted internal and external group.

    6. Establish and maintain effective relationships with key internal and external stakeholders.

    7. Support marketing efforts to the practitioner and small business communities by implementing communication plans.

    8. Support communications with external stakeholder groups by developing educational products and programs that support outreach.

    9. Meet SB/SE executives’ communication needs through messaging development and distribution.

  4. One Product Development Group Manager reports to the Chief, Planning and Support Branch 1.

Web Communications Branch
  1. The Web Communications Branch Chief and staff are responsible for the SB/SE intranet, MySB/SE infrastructures and operating environments, and the SB/SE content portions of IRS.gov.

  2. The Chief, Web Communications reports to the Director, Communications.

  3. The Chief, Web Communications and staff:

    1. Work closely with Communications analysts and SB/SE content contributors/editors to provide guidance in the development of their content.

    2. Post updates to existing Web pages, and create new web content as appropriate on IRS.gov (contributors/editors post their own content on intranet).

    3. Develop templates that contributors/editors can use to update their own intranet content.

    4. Publish educational content in the form of news, guidance, procedures, and calendars; uses other communication vehicles including webinars, podcasts, and audio files on both IRS.gov and MySB/SE.

    5. Create, maintain, and develop Web applications .

    6. Represent SB/SE and serve as the liaison with the other operating divisions on web issues and web content that have cross organizational implications.

    7. Maintain an organized inventory of web submissions that employees use to achieve the business goals of SB/SE and IRS.

    8. Ensure that SB/SE content on IRS.gov and MySB/SE is in compliance with the requirement to be reviewed and updated annually, at a minimum.

    9. Provide guidance on the conversion of content to meet the requirements of Section 508 accessibility laws.

CSO Support, Disaster Assistance and Issue Management Resolution System
  1. This mission of CSO Support, Disaster Assistance and Issue Management Resolution System is to serve as the support function for the entire CSO organization.

  2. The Chief, CSO Support Disaster Assistance and Issue Management Resolution System reports to the Director, Communication and Stakeholder Outreach (CSO).

  3. To accomplish the mission, the Chief, CSO Support Disaster Assistance and Issuance Management Resolution System staff:

    1. Manage the Servicewide Disaster Assistance Program, which collaborates with all SB/SE functions and other Operating Divisions (ODs) to provide guidance and policies relative to disaster assistance.

    2. Disseminate disaster assistance messages to the appropriate audiences.

    3. Serve as the operational support point for all SB/SE Communications and Stakeholder Outreach (CSO) components.

    4. Coordinate strategic planning, tracking and reporting in conjunction with SB/SE priorities.

    5. Coordinate the development and update of the CSO IRMs.

    6. Provide centralized oversight and support program coordination. (examples include: SROC coordination, training, mandatory briefings, WRMS, etc.).

    7. Coordinate the identification and resolution of issues that impact SB/SE stakeholders through the Issue Management Resolution System (IMRS).

    8. Coordinate CSO Information Technology (IT) needs for consideration and discussion with Business Systems Planning (BSP).

    9. Coordinate CSO Records Information Management (RIM) program with SB/SE HCO to manage records in accordance with the policies and procedures outlined in the IRM and to determine if recovery is needed in the event of an emergency or disaster.

    10. Collaborate with SB/SE HCO, AWSS, and key stakeholders (Local Continuity Representatives (LCRs) to prepare for emergencies and disasters in order to account for employees and effectively recover, restore, and resume normal business operations.

Finance, Research and Strategy

  1. Finance, Research and Strategy (FR&S) is comprised of the following offices:

    • Finance

    • Research

    • Strategy

  2. The Director, Finance, Research and Strategy, reports to the Director, Operations Support.

  3. The following Managers report to the Director, Finance, Research & Strategy:

    • Program Manager, Operations Support

    • Program Manager, Examination Support

    • Program Manager, Collection Support

    • Program Manager, Shared Financial Program Support

    • Program Manager, Labor & Plan Development

    • Program Manager, Program Execution

    • Assistant to Director, Research

    • Program Manager, Strategy

Finance
  1. The mission of Finance is to:

    1. Provide a foundation for the success of SB/SE through the integration of strategic and financial management.

    2. Effectively plan for, distribute, and execute SB/SE financial resources to support the goals and targets of the programs.

    3. Provide clear financial policy and budgetary guidance to meet SB/SE's organizational mission.

    4. Serve as the SB/SE advocate for financial resources.

    5. Facilitate data driven decision making and validation.

  2. To accomplish the mission, the Finance function will:

    1. Provide sound financial oversight and management of SB/SE’s resources [dollars and FTE (full-time equivalents)].

    2. Provide relevant, quality and timely data and services to facilitate management decisions.

    3. Oversee the process of formulating multiple year budgets consistent with the SB/SE Strategic Plan.

    4. Manage the resource distribution process, including the development of a financial plan that supports the program priorities of SB/SE.

    5. Conduct financial reviews and develop recommendations to achieve a balanced financial plan.

    6. Bring discipline to our business processes by creating efficiencies to eliminate burden on stakeholders.

    7. Establish and implement financial policies, procedures, and controls in conjunction with the overall Service's guidelines.

Research
  1. The mission of Research is to:

    1. Support SB/SE Examination, Collection, and Operations Support by evaluating and measuring the impact of products and services through internal and external research, program evaluation, and analysis of client feedback.

    2. Use disciplined research techniques to identify SB/SE taxpayer compliance issues, impacts, and trends.

    3. Assess, research, and measure client needs and trends (economic and demographic), and issues that impact the SB/SE organization.

    4. Provide strategic support to SB/SE leadership by identifying the needs and compliance trends of SB/SE taxpayers via risk assessments, environmental scans, analysis of filing, payment, and reporting behaviors, and market based research.

  2. To accomplish the mission, the Research Function will:

    1. Identify and analyze risks and emerging trends affecting SB/SE. Analyze trends and demographics in filing, payment, and reporting patterns by clients to support strategic planning.

    2. Identify client workload issues, selection criteria and selection methodology.

    3. Perform studies and analyses using established, recognized research techniques and provide results, findings, and recommendations to SB/SE leadership for consideration and implementation.

    4. Provide the fundamental, forward-looking understanding of the SB/SE customer behavior and needs via market based research to help decision-makers address client issues effectively.

    5. Formulate short-range and long-range program policies, strategies, and objectives for compliance and customer research.

    6. Measure the impact of products and services through internal and external research, program evaluation, and analysis of customer feedback.

    7. Develop processes to gather clients' and employees' input about changing needs for IRS products and services.

    8. Coordinate with other embedded Research organizations on cross-divisional issues.

Strategy
  1. The mission of Strategy is to:

    1. Deliver a strategic planning process that identifies and communicates the top priorities and opportunities for SB/SE and the Service.

    2. Enable successful delivery of SB/SE's strategic priorities including integration with the Enterprise Future State.

  2. To accomplish this mission, the Strategy Function will:

    1. Coordinate with the IRS' Strategic Planning Office to ensure SB/SE's priorities tie to the Service's overall priorities with measurable outcomes.

    2. Establish a governance framework for Future State to capture best practices and processes to keep track of, update, and communicate responsibilities.

    3. Coordinate with Examination, Collection, and Operations Support to identify Employee Driven Teams to advance business results.

    4. Provide updates to the four-year Enterprise Strategic Plan and regular updates culminating in annual enterprise guidance.

Human Capital

  1. The mission of the Human Capital Office is to:

    1. Develop and oversee an integrated human resources strategy for SB/SE that efficiently delivers the overall mission of SB/SE.

    2. Foster an environment that seeks to develop a professionally trained and customer-focused workforce, and to improve employee satisfaction.

    3. Oversee organizational change policy and information management activities.

    4. Develop and administer workplace facility management strategies.

  2. The Director, Human Capital Office, reports to the Director, Operations Support.

  3. To accomplish this mission, Human Capital Office:

    1. Oversees the development and implementation of human resource policies, guidelines and procedures for the SB/SE Division.

    2. Manages the hiring plans and recruiting programs for SB/SE.

    3. Develops workforce transition strategies to reshape the organization to more efficiently deliver the mission of SB/SE.

    4. Collaborates with SB/SE operating units to develop and deliver a division-wide integrated training plan.

    5. Oversees the establishment and maintenance of effective relationships with key internal and external stakeholders.

    6. Coordinates organizational change policy and information management activities.

    7. Develops and implements workplace facility management strategies.

  4. The following managers report to the Director, Human Capital Office:

    • Director, Collection Training

    • Director, Operations Support & Cross-Functional Training

    • Director, Examination Training

    • Director, Facilities & Organizational Support

    • Director, Workforce Planning & Relations

    • Director, Performance Management & HR Support

Collections Training
  1. This mission of Collection Training is to establish an integrated learning-program that addresses the strategic, business, and cultural needs of SB/SE Collections.

  2. The Director, Collection Training reports directly to the SB/SE Director, Human Capital Office.

  3. To accomplish this mission, Collection Training:

    1. Coordinates with SB/SE leadership and other key constituents to ensure Collection learning supports organizational performance.

    2. Partners with other SB/SE Human Capital components to ensure Collection learning requirements are part of recruiting, retention, succession planning, and workplace initiatives.

    3. Proposes, develops, and executes a centralized Collection Training Plan and Budget.

    4. Implements training efforts to ensure that courses and curriculum provide learning that is targeted to individual expertise and workload and is delivered when and where needed.

    5. Develops innovative technology-based approaches to learning for employees and managers in Collection.

  4. The following Managers report directly to the Director, Collection Training:

    • Learning Design & Development Team

    • Manager, Stakeholder Analysis & Delivery

Operations Support & Cross-Functional Training
  1. This mission of Operations Support & Cross-Functional Training is to establish an integrated learning-program that addresses the strategic, business, and cultural needs of SB/SE.

  2. The Director, Operations Support & Cross-Functional Training reports directly to the SB/SE Director, Human Capital Office.

  3. To accomplish this mission, Operations Support & Cross-Functional Training:

    1. Coordinates with SB/SE leadership and other key constituents to ensure SB/SE learning supports organizational performance.

    2. Partners with other SB/SE Human Capital components to ensure SB/SE learning requirements are part of recruiting, retention, succession planning, and workplace initiatives.

    3. Proposes, develops, and executes a centralized SB/SE Training Plan and Budget.

    4. Collaborates with the Human Capital Office and other Operating Divisions and Business Units to design and develop integrated training solutions for cross- functional programs.

    5. Implements training efforts to ensure that courses and curriculum provide learning that is targeted to individual expertise and workload and is delivered when and where needed.

    6. Develops innovative technology-based approaches to learning for employees and managers in SB/SE.

  4. The following Manager reports directly to the Director, Operations Support & Cross- Functional Training:

    • Manager, Technology Enabled Learning (TEL)

Examination Training
  1. This mission of Examination Training is to establish an integrated learning-program that addresses the strategic, business, and cultural needs of SB/SE Examination.

  2. The Director, Examination Training reports directly to the SB/SE Director, Human Capital Office.

  3. To accomplish this mission, Examination Training:

    1. Coordinates with SB/SE leadership and other key constituents to ensure Examination learning supports organizational performance

    2. Partners with other SB/SE Human Capital components to ensure Examination learning requirements are part of recruiting, retention, succession planning, and workplace initiatives.

    3. Proposes, develops, and executes a centralized Examination Training Plan and Budget.

    4. Implements training efforts to ensure that courses and curriculum provide learning that is targeted to individual expertise and workload and is delivered when and where needed.

    5. Develops innovative technology-based approaches to learning for employees and managers in Examination.

  4. The following Managers report directly to the Director, Examination Training:

    • Managers, Examination Team 1 & Team 2

Facilities and Organizational Support
  1. This mission of Facilities & Organizational Support is to provide SB/SE Operating Units with strategic and effective guidance and assistance in a wide range of administrative services.

  2. The Director, Facilities & Organizational Support reports directly to the SB/SE Director, Human Capital Office.

  3. To accomplish this mission, Facilities & Organizational Support partners with the SB/SE Division Operating Units enabling them to achieve their business goals and objectives within the following programs:

    1. Heath, Safety, and Security

    2. Records Management

    3. Internal Management Documents (IRMs, Policy Statements, and Delegation Orders)

    4. Publishing Services Assistance – internal Forms, Letters, Notices, IDRS Correspondence etc.

    5. E-Trak

    6. UNAX and Mandatory Briefing Certifications

    7. Service Level Agreement – SB/SE & TAS

    8. Emergency Preparedness and Continuity Planning

    9. Pocket Commissions

Workforce Planning & Relations
  1. The mission of Workforce Planning & Relations is to provide timely, quality service that resolves a myriad of employee relations and labor issues. We partner with the Chief, Human Capital Office and educate SB/SE management to support their daily operations.

  2. Workforce Planning & Relations (WP&R) also advises and advocates on behalf of SB/SE regarding planning or implementing organizational change/restructure, position management and classification.

  3. The Director, WP&R reports directly to the SB/SE Director, Human Capital Office.

  4. To accomplish this mission, the Director WP&R:

    1. Develops position management and organizational guidelines to facilitate the development and implementation of organizational changes.

    2. Analyzes and monitors the SB/SE Span of Control and analyst Authorized Staffing Plan.

    3. Implements reorganization including labor relations issues, realignment of employees, establishment of organizational codes and overseeing required changes to the applicable Human Resources Systems.

    4. Provides position management advisory services in the development of organizational changes.

Performance Management and HR Support
  1. The mission of the Performance Management and HR Support Office is to advocate for all of SB/SE serving as a liaison with the Chief Human Capital Office and AWSS to provide policy, guidance and resources designed to help SB/SE employees and managers in all aspects of Performance Management and Human Resource Systems.

  2. Performance Management & HR Support also provides advice and liaison for a variety of areas, including: employment, pay, information systems, telework, job abolishment and associated mitigating strategies, and other related human resources issues.

  3. The Chief, Performance Management & HR Support reports directly to the SB/SE Director, Human Capital Office.

  4. To accomplish this mission, the Chief Performance Management & HR Support:

    1. Oversees required changes to the applicable Human Resources Systems.

    2. Manages the End of Year Performance Management process and the payment of Manager bonuses and BU/NBU Awards.

    3. Provides advisory services regarding Performance Management and BU/NBU Awards and Manager Bonuses.

    4. Coordinates shutdown activities.

    5. Manages the Exit and Entrance Survey Program.

Servicewide Operations

  1. The mission of the Servicewide Operations is to provide guidance and oversight of programs having Servicewide impact and serves as a subject matter focal point to administer Servicewide compliance tools. Servicewide Operations consists of four functions:

    • Office of Servicewide Interest

    • Office of Servicewide Penalties

    • TIGTA/GAO

    • Fraud Policy

  2. The Director, Servicewide Operations, reports to the Director, Operations Support.

  3. To accomplish this mission, Servicewide Operations:

    1. Prepares servicewide policies, addresses issues crossing business operating divisions and functions, develops strategies, and ensures consistency of approach in the fraud, interest and penalties programs.

    2. Provides comprehensive division and, as necessary, cross-BOD coordination for the division’s TIGTA/GAO program.

  4. The following Managers report to the Director, Servicewide Operations:

    • Manager, Office of Servicewide Interest

    • Manager, Office of Servicewide Penalties

    • Manager, TIGTA/GAO

    • Manager, Chief Fraud Policy & Operations

Office of Servicewide Interest
  1. The mission of the Office of Servicewide Interest (OSI) is to promote both accuracy and consistency of interest computations across all Business Operating Divisions through coordination of policy and procedures.

  2. The manager of the Office of Servicewide Interest reports to the Director of Servicewide Operations.

  3. To accomplish the mission, the Program Manager, OSI:

    1. Publishes and/or distributes technical and procedural guidance on the application of interest.

    2. Ensures programs within the Business Operating Divisions are coordinated and consistent in the application of Interest.

    3. Formulates and revises policy and redesigns processes affecting the application of Interest.

    4. Develops core policies applying to a majority of Compliance program staff and taxpayers.

    5. Develops and coordinates implementation of policy and procedural changes affecting customer rights and delivery of legislative requirements.

    6. Ensures consistency of issue identification and development across all areas.

    7. Coordinates with Counsel by providing input, requesting program guidance, and communicating recommendations.

Office of Servicewide Penalties
  1. This mission of the Office of Servicewide Penalties (OSP) is to promote fair, consistent and effective administration of the application of IRC Title 26 civil penalties across the IRS.

  2. The manager of the Office of Servicewide Penalties reports to the Director of Servicewide Operations.

  3. To accomplish the mission, the Program Manager, OSP:

    1. Publishes and/or distributes technical and procedural guidance on the application and computation of civil penalties.

    2. Ensures compliance and customer assistance civil penalty programs, within every operation division, are coordinated and consistent in application of penalties, issue identification, notice review, and issue development.

    3. Solicits and analyzes internal and external stakeholders’ input and views on the effect of civil penalties on taxpayer compliance and incorporates information while formulating policy and guidance.

    4. Formulates and revises civil penalty policy and redesigns processes affecting the application of civil penalties for improvement or enhancement of servicewide penalty programs.

    5. Reviews and analyzes penalty information from available databases and makes legislative recommendations based on penalty data analysis.

    6. Develops core civil penalty policies for Field and Campus examiners, caseworkers, and stakeholders.

    7. Develops and coordinates implementation of civil penalty policy and procedural changes affecting taxpayers with delivery of legislative requirements.

    8. Provides oversight and establishes guidelines for civil penalty issues on high profile programs.

    9. Liaisons with Office of Chief Counsel, Appeals Division, and Taxpayer Advocate Service by providing input, requesting program guidance, and communicating recommendations.

TIGTA/GAO
  1. The mission of TIGTA/GAO is to foster partnerships with internal and external stakeholders to improve tax administration by:

    1. Serving as the operational liaison between GAO, TIGTA, Legislative Affairs (LA), SB/SE Operating Units (OUs) and other Business Operating Divisions (BODs) to ensure compliance with tax law and oversight directives.

    2. Establishing effective programs to facilitate the GAO/TIGTA audit processes for the Commissioner, SB/SE.

    3. Serving as the operational liaison for legislative implementation and development of SB/SE legislative proposals and requests for published guidance.

  2. The Chief, TIGTA/GAO reports to the Director, Servicewide Operations.

  3. To accomplish this mission, the Chief, TIGTA/ GAO and staff:

    1. Serve as the primary contact with Legislative Affairs (LA), SB/SE OUs, other BODs, and Chief Counsel concerning the GAO/TIGTA oversight processes that impact SB/SE.

    2. Manage the SB/SE inventory of GAO/TIGTA research, planning projects, and open audits.

    3. Identify and report high-risk issues arising from GAO/TIGTA audits.

    4. Coordinate audit work with pertinent functions within and outside SB/SE.

    5. Monitor the implementation of corrective actions in response to GAO and TIGTA recommendations.

    6. Update and monitor the Joint Audit Management Enterprise System (JAMES) for timely completion of GAO/TIGTA planned corrective actions.

    7. Coordinate the Annual Financial Audit with pertinent functions within and outside SB/SE.

    8. Coordinate the implementation of all new legislation that affects SB/SE by ensuring all legislative provisions are assigned and specific actions developed to execute new tax law.

    9. Update and monitor the Electronic Legislative Analysis, Tracking and Implementation System (E-LATIS) for timely completion of SB/SE legislative provisions and action items.

    10. Assist in requests for researching pending and current legislation.

    11. Assist the SB/SE Commissioner’s staff with the solicitation, preparation, and submission of SB/SE legislative proposals and requests for published guidance.

Fraud Policy Operations
  1. The Fraud Policy Operations Chief reports to the Director, Servicewide Operations.

  2. The mission of the National Fraud Program is to provide leadership and support for the administration of the Servicewide fraud program by assisting in both criminal and civil enforcement in a manner that fosters public confidence in the tax system, while providing quality and timely service to its stakeholders.

  3. To accomplish the National Fraud Program Mission, the Director, Servicewide Operations and Chief, Fraud Policy and Operations:

    1. Formulate short- and long-range National Fraud Program strategies, policies and objectives.

    2. Develop coalitions and partnerships that support the National Fraud Program with appropriate internal and external stakeholders.

    3. Monitor fraud trends and respond with needed changes.

    4. Deliver prompt, effective, and equitable service to all National Fraud Program customers.

Fraud Policy
  1. The Fraud Policy Program Manager reports directly to the Chief, Fraud Policy and Operations.

  2. The Fraud Policy Program Manager:

    1. Advises the Chief, Fraud Policy and Operations in all facets of National Fraud Program activities; and furnishes information regarding policies and interpretations of federal laws and regulations

    2. Ensures the formation of comprehensive National Fraud Program policies and procedures.

    3. Develops coalitions and partnerships that support the National Fraud Program with appropriate internal and external stakeholders.

    4. Creates and markets Servicewide fraud awareness products, services and accomplishments.

    5. Administers formal and informal fraud training to Compliance employees and managers.

    6. Facilitates cross-operating division communication to collaboratively resolve issues.

    7. Enhances technical and procedural content and overall effectiveness of the Fraud web site.

    8. Develops and administers surveys to monitor customer satisfaction levels related to interactions with National Fraud Program personnel and the Fraud web site’s content and structure.

    9. Tracks and measures the volume and quality of criminal fraud referrals and civil fraud penalties recommended by all operating divisions and functions.

    10. Recommends methods for improving the efficiency of the fraud development process, case quality, and related cycle time.

Fraud Operations
  1. The Fraud Operations Program Manager reports to the Chief, Fraud Policy & Operations.

  2. The Fraud Operations Program Manager:

    1. Develops and implements consistent guidelines and standards in determining fraud for the program’s customers.

    2. Provides local program coordination for all National Fraud Program activities across all operating divisions.

    3. Advises the Chief, Fraud Policy and Operations in all facets of workload and technical issues.

    4. Identifies potential areas of noncompliance and trends in the Field Operation.

    5. Reviews and analyzes program progress and identifies areas for improvement.

  3. Each Fraud Technical Advisor (FTA) Group Manager reports to the Fraud Operations Program Manager.

  4. To accomplish the National Fraud Program Mission, each FTA Group Manager oversees a group consisting of Revenue Agent and Revenue Officer FTAs who:

    1. Provide service coverage over multiple states and geographic areas.

    2. Develop local compliance strategies, in coordination with the National Fraud Program, to integrate into education and outreach.

    3. Ensure timely delivery of quality customer service to National Fraud Program stakeholders.

    4. Meet regularly with Compliance field groups to conduct training, review case inventories, and answer questions on cases regarding indications of fraud.

    5. Provide support to all operating divisions through technical advice and assistance in:

      • Identifying and developing potential fraud leads and criminal fraud referrals;

      • Developing recommendations for injunctions and/or referrals to the Office of Professional Responsibility (OPR); and

      • Applying civil fraud penalties.

    6. Review potential fraud referrals for quality and compliance with the IRM and criminal criteria; and recommend assertion of the civil fraud penalty when appropriate.

    7. Review and administer Fraud Policy guidance, IRM procedures, training materials, and performance enhancement tools through formal and informal training; and deliver publications, presentations and other educational material.

    8. Identify possible local trends among practitioners, industry patterns, and pockets of noncompliance.

    9. Establish and leverage partnerships with CI and with all other operating divisions and functions, to increase fraud awareness and support of National Fraud Program objectives.

    10. Partner with local CI and with all other operating divisions, to identify and classify potential fraud leads.

Leadership Development

  1. The mission of the Leadership Development (LD) is to advocate and support aspiring leaders, current managers and Administrative Professionals in SB/SE.

  2. The Director of LD reports directly to the Director, Operations Support.

  3. To accomplish this mission, the Leadership Development partners with SB/SE Operating Units, IRS HCO and other Business Units to:

    1. Manage and market all aspects of the Leadership Readiness Programs for Frontline, Department and Senior Managers.

    2. Manage and market all aspects of the Cross-Functional Leadership Training programs for current managers.

    3. Provide coaching programs for current managers in collaboration with the IRS Human Capital Office.

    4. Provide workshops on the development of Career Learning Plans for any audience.

    5. Manage and market all aspects of the Leadership Succession Review Program for aspiring leaders and current managers interested in advancing.

    6. Provide tools, resources and training opportunities geared to Administrative Professionals in SB/SE.

Improving the Customer Experience/Taxpayer Burden Reduction

  1. Reducing taxpayer burden and improving service is part of the IRS culture and is embedded in every IRS office. The mission of this program is to help ensure taxpayer burden and burden reduction continues to be a consideration and priority within all IRS divisions and functions.

  2. The IRS and SB/SE Taxpayer Burden Reduction Senior Advisor serves as an advocate and liaison, outlining a vision and high level operations direction focusing on reduction of taxpayer burden.

  3. The position reports directly to the Director, Operations Support.

Risk Management

  1. The mission of the Risk Management program is to maintain an environment where risk management is a part of both management decision making and employee awareness. Risk management is how the IRS identifies, assesses, manages and monitors risk and is part of day-to-day management decisions. Enterprise Risk Management is an ongoing process, throughout the IRS that is influenced by people at every level.

  2. The IRS and SB/SE Risk Management Liaison reports directly to the Director, Operations Support.