1.1.16 Small Business/Self-Employed Division

Manual Transmittal

November 16, 2018

Purpose

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

Material Changes

(1) IRM 1.1.16 has been revised to reflect the current organizational structure of the SB/SE Division. The IRM was revised to update the division's functional statements since the last published IRM, dated 06/01/2016. Changes to the functional statements are detailed below.

(2) IRM 1.1.16.1: Updated the number of returns processed by SB/SE.

(3) IRM 1.1.16.2 houses the Collection function. Changes to the Collection functional statements are as follows:

  1. IRM 1.1.16.2.1(4): Removed Area Director, Midwest. The Midwest Area was collapsed. Added the new director, Civil Enforcement Advice & Support.

  2. IRM 1.1.16.2.1.3: The new operation, Civil Enforcement Advice and Support was added.

  3. IRM 1.1.16.2.1.3.1: Moved functional statements for Advisory (formerly IRM 1.1.16.2.5.2) as Advisory is now located under Civil Enforcement and Support.

  4. IRM 1.1.16.2.1.3.2: Moved functional statements for Property Appraisal and Liquidation Specialist (PALS) (formerly IRM 1.1.16.2.3.3.6) as PALS is now located under Civil Enforcement and Support.

  5. IRM 1.1.16.2.2: Added functional statement related to development of the Enterprise Collection work plan. Removed manager, Private Debt Collection Operations.

  6. IRM 1.1.16.2.2.1: Added additional responsibilities to the functional statements.

  7. IRM 1.1.16.2.2.2: Removed responsibilities from the functional statements.

  8. IRM 1.1.16.2.3: Added director, Private Debt Collection Operation.

  9. IRM 1.1.16.2.3.1: Added program manager, Campus Operation.

  10. IRM 1.1.16.2.3.1.1: Added nine additional sub-programs managed by Global Strategic Compliance.

  11. IRM 1.1.16.2.3.1.2: Removed five Servicewide programs. The Enforcement operation discontinued guidance for policy and procedure guidance.

  12. IRM 1.1.16.2.3.1.4: Added functional statement related to policy and procedures for Allowable Living Expense (ALE).

  13. IRM 1.1.16.2.3.1.5: Added three additional sub-programs that Employment Tax Policy oversees for development of policies, procedures and the design of training content.

  14. IRM 1.1.16.2.3.1.7: Removed 2 sub-programs that Case Resolution Alternatives no longer provides policy development.

  15. IRM 1.1.16.2.3.1.8: Moved functional statements for Campus Operation (formerly 1.1.16.2.3.3.4) as Campus Operation is now located under Headquarters Collection.

  16. IRM 1.1.16.2.3.2: Added program manager, ACS Systems & Inventory that now reports to the director, Collection Inventory Delivery & Selection.

  17. IRM 1.1.16.2.3.2.1: Added manager, Campus Nonfiler Support that reports to the program manager, Collection Nonfiler Inventory and Analysis.

  18. IRM 1.1.16.2.3.2.1.1: Added functional statements for Campus Nonfiler Support that reports to Nonfiler Inventory and Analysis.

  19. IRM 1.1.16.2.3.2.3.1: Added additional functional statements for Automated Lien and ENTITY Customer Support.

  20. IRM 1.1.16.2.3.2.5: Added additional functional statements for Collection Analytics, Routing and Selection.

  21. IRM 1.1.16.2.3.3: Revisions to functional statements to address the merger of Embedded Quality and Campus Quality and remove responsibilities for (PALS).

  22. IRM 1.1.16.2.3.3.1: Added functional statements for Collection Quality created from the merger of Embedded Quality (formerly 1.1.16.2.3.3.1) and Campus Quality (formerly 1.1.16.2.3.3.2).

  23. IRM 1.1.16.2.3.3.3: Clarified functional statements with respect to Refundable Credit Examination support provided to W&I.

  24. IRM 1.1.16.2.3.4: Moved functional statements for Private Debt Collection (PDC) (formerly 1.1.16.2.2.2) as PDC is now located under Headquarters Collection.

  25. IRM 1.1.16.2.4.1: Add functional statements related to managing remote collection programs and centralized case and lien processing.

  26. IRM 1.1.16.2.4.1.1: Added functional statements related to Centralized Lien Operation (CLO) and the processing of lien transactions.

  27. IRM 1.1.16.2.4.1.1.1: Moved functional statements for Centralized Liens (formerly IRM 1.1.16.2.5.3) as Centralized Liens is now located under the Philadelphia Collection Campus.

  28. IRM 1.1.16.2.5: Added functional statement related to the processing and evaluation of offers submitted by taxpayers. Removed mission statements related to Advisory and Centralized Liens.

  29. IRM 1.1.16.2.6(3): Updated functional statements to address current titles of Insolvency territories.

(4) IRM 1.1.16.3 houses the Examination function. Changes to the Examination functional statements are as follows:

  1. IRM 1.1.16.3(4): Added director, Office of Legislative Program Coordination that was omitted from prior IRM.

  2. IRM 1.1.16.3.1(4): Deleted Technical Services Director.

  3. IRM 1.1.16.3.1.1: Added functional statements related to oversight of Technical Services.

  4. IRM 1.1.16.3.1.3.1: Moved functional statements for Technical Services Territories to IRM 1.1.16.3.1.2.1 as Technical Services is now located within 4 Examination field areas.

  5. IRM 1.1.16.3.3(4): Removed chief, Excise Tax due to merger of Excise and Estate & Gift tax operations.

  6. IRM. 1.1.16.3.3.1(4): Removed Eastern and Western territory managers and 637 Registration Program group manager due to Excise realignment.

  7. IRM 1.1.16.3.3.1.1: Removed 637 Registration Program group manager due to Excise realignment.

  8. IRM 1.1.16.3.3.2(4): Removed territory manager, East due to Estate and Gift Tax realignment.

  9. IRM 1.1.16.3.4: Revised functional statements to add new responsibilities and remove prior responsibilities. Removed 3 program Managers that were direct reports to the Director of PP&A Examination.

  10. IRM 1.1.16.3.4.1: Added functional statements for Field Examination Specialty, BSA Workload Planning and Analysis (FSBWPA). This operation was created by the merger of Specialty Workload Planning and Analysis (formerly 1.1.6.3.4.1.1) and Field Exam Workload Planning and Analysis.

  11. IRM 1.1.16.3.4.2: Revised functional statements to address removal of responsibility for Campus Exam AUR.

  12. IRM 1.1.16.3.4.4: Revised functional statements to add new responsibilities and remove prior responsibilities.

  13. IRM 1.1.16.3.5(4): Removed project director, Affordable Care Act.

  14. IRM 1.1.16.3.5.1(4): Removed program manager, Automated Underreporter (AUR).

  15. IRM 1.1.16.3.5.1.3: Revised functional statements to add new responsibilities and remove prior responsibilities caused by the merger of IMF Document Matching Policy (formerly 1.1.16.3.5.1.3) and Automated Underreporter (AUR) (formerly 1.1.16.3.5.1.6).

  16. IRM 1.1.16.3.5.1.4: Revised functional statements to reflect the Program Manager now reports to the Director, Field and Campus Policy. Add additional responsibilities to the functional statements.

  17. IRM 1.1.16.3.5.1.5: Revised functional statements to reflect the program manager now reports to the director, Field and Campus Policy.

  18. IRM 1.1.16.3.5.3.3: Revised functional statements to add new responsibilities and remove prior responsibilities.

  19. IRM 1.1.16.3.5.5: Removed program manager, Field Exam NQRS. Added program manager, Field and Specialty Exam Quality.

  20. IRM 1.1.16.3.5.5.1: Added additional responsibilities to the functional statements. Added responsibilities performed by the Entities Team.

  21. IRM 1.1.16.3.5.5.3: Removed responsibilities related to delivering cases to Field Examination.

  22. IRM 1.1.16.3.5.5.4: Revised functional statements to add new responsibilities and remove prior responsibilities.

  23. IRM 1.1.16.3.6: Revised functional statements to reflect the director now reports to the director of Examination. Removed functional statements related to Project Management Offices (I,II,III and IV).

(5) IRM 1.1.16.4 houses the Operations Support function. Changes to the Operations Support functional statements are as follows:

  1. IRM 1.1.16.4: Removed Director, Communications & Stakeholder Outreach and Director of Leadership Development. Added director, Enterprise Case Management.

  2. IRM 1.1.16.1: Removed director, Enterprise Case Management and Program Manager, Security Management. Added program manager, Project Management Office.

  3. IRM 1.1.16.4.1.2: Revised functional statements to add new responsibilities and remove prior responsibilities.

  4. IRM 1.1.16.4.1.3: Revised functional statements to add new responsibilities and remove prior responsibilities.

  5. IRM 1.1.16.4.1.4: Revised functional statements to add new responsibilities and remove prior responsibilities.

  6. IRM 1.1.16.4.1.5: Revised functional statements to add new responsibilities and remove prior responsibilities. Removed manager, Campus Exam System Support.

  7. IRM 1.1.16.4.1.6: Revised functional statements to add new responsibilities and remove prior responsibilities.

  8. IRM 1.1.16.4.2: Removed the Research and Strategy offices. Added the program managers for Budget Oversight; Office of Servicewide Penalties; Office of Servicewide Interest and Fraud Policy and Operations. Removed the program managers for Labor & Plan Development; Program Execution; Strategy and the assistant to director Research.

  9. IRM 1.1.16.4.2.2: Revised functional statements to add new responsibilities and remove prior responsibilities.

  10. IRM 1.1.16.4.3: Revised functional statements to add new responsibilities and remove prior responsibilities. Added chief, Leadership Development. Removed director, Performance Management & HR Support.

  11. IRM 1.1.16.4.3.1: Revised functional statements to add new responsibilities.

  12. IRM 1.1.16.4.3.2: Revised functional statements to add new responsibilities.

  13. IRM 1.1.16.4.3.4: Revised functional statements to add new responsibilities and remove prior responsibilities. Added manager, Organizational Support and Manager Continuity of Operations.

  14. IRM 1.1.16.4.3.5: Revised functional statements to add new responsibilities and remove prior responsibilities. Added chief, HR Management and chief Workforce, LR and Performance Management.

  15. IRM 1.1.16.4.4: Revised functional statements to add new responsibilities and remove prior responsibilities. Removed Office of Servicewide Interest and Office of Servicewide Penalties. Removed TIGTA/GAO and Fraud Policy. Added managers for SBSE Strategy; Oversight Liaison and the executive director, Research.

  16. IRM 1.1.16.4.6: Moved functional statements for Improving the Customer Experience/Taxpayer Burden Reduction to IRM 1.1.16.4.4.2 as this operation's responsibilities are now housed under Business Development Office, Oversight Liaison.

  17. IRM 1.1.16.4.7: Move functional statements for Risk Management to IRM 1.1.16.4.4.2 as this operation's responsibilities are now housed under Business Development Office, Oversight Liaison.

(6) 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 June 1, 2016 , is superseded.

Audience

SB/SE Division

Effective Date

(11-16-2018)

Nanette M. Downing
Director, Human Capital Office
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 SB/SE division also has responsibility for estate, gift, fiduciary, excise, and most employment tax returns.

  3. SB/SE processes and serves:

    • About 27.6 million employment tax returns

    • About 874,000 excise tax return filers

    • About 250,000 gift tax filers

    • About 36,000 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 servicewide 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-Offer in Compromise

    • 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 Director, Field Collection reports to the Director, Collection.

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

    1. Plans, executes and monitors Field Collection activities across all of Field Collection nationwide.

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

    3. Oversees IRS’ primary civil enforcement activities executed in the field, and ensures the maintenance of an effective deterrent level of field presence in the community by revenue officers.

    4. Ensures adherence to the Taxpayer Bill of Rights and consistency and fairness in the treatment of all taxpayers.

    5. 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 Field Collection.

    6. Prepares operational business plans and allocates SB/SE resources based on data driven analysis to best serve our customers' needs.

    7. Leads collaborative efforts and initiatives with the Department of Justice Tax Division, IRS Criminal Investigation, and IRS Counsel to encourage greater compliance by business and individual taxpayers.

    8. Facilitates Servicewide Field Collection training programs.

    9. Monitors and manages training and travel budgets.

  4. 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, Southwest

    • Area Director, Northwest

    • Director, Civil Enforcement Advice & Support Operations

Field Collection Area
  1. The mission of the Field Collection areas is to provide SB/SE taxpayers with 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 collection cases.

  2. 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, Communications & Stakeholder Outreach (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.

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

    • Program managers, Field Collection Territories.

  4. The following managers report to the program managers, Field Collection Territories:

    • Supervisory Revenue Officers

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.

Director, Civil Enforcement Advice and Support
  1. The mission of Civil Enforcement Advice and Support is to provide expert technical advice and support in a collaborative and efficient environment so Field Collection personnel may confidently employ complex enforcement techniques and to provide world class service to taxpayers to help resolve complex tax compliance issues/matters.

  2. Civil Enforcement Advice and Support is comprised of the Advisory and Property Appraisal and Liquidations Specialist Operations.

  3. The Director, Civil Enforcement Advice and Support, reports to the Director, Field Collection.

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

    1. To provide technical guidance, review, and assistance to Field Collection on the most complex cases and actions they take and by helping them understand and comply with all applicable tax laws and policies.

    2. To provide prompt and high-quality support to individuals and businesses on complex lien related issues so they can understand and comply with tax laws when their case is not assigned to any other Collection personnel.

  2. The four Advisory territories report to the Director, Civil Enforcement Advice and Support.

  3. To accomplish the mission, the advisory territories:

    1. Prepare operational plans and allocate field collection resources to meet customer needs.

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

    3. Plan, execute and monitor Field Collection activities in their respective IRS field offices. Provide 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. Provide technical advice on field enforcement issues.

    5. Coordinate 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. Administer all federal tax laws concerning filing and payment compliance applicable to SB/SE and other assigned taxpayers. Coordinate 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. Work 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. Develop best practices and share with Collection Policy for analysis and possible nationwide implementation.

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

Property Appraisal and Liquidation Specialist
  1. The mission of the Property Appraisal & Liquidation Specialist (PALS) 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 to the Director, Civil Enforcement Advice and Support.

  3. The PALS program consists of group managers that report to the PALS Program Manager. Each group consists of PALS employees along with support personnel.

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, Planning and Performance Analysis, reports to the Director, Collection and is responsible for the formation of all Collection work plans in conjunction with program owners and executives, management of the Collection Activity Reports system, and monitoring, 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 program work plans across Collection stakeholders;

    2. Develops the Enterprise Collection work plan.

    3. Consolidates data on enterprise performance.

    4. 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 Reports and Plans.

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

Enterprise Reports and Plans
  1. The mission of Enterprise Reports and Plans is to lead the development of and subsequent monitoring of an enterprise-level Collection plan to help ensure delivery of the plan goals, and to support the Collection Program by reporting high level performance results required by internal and external stakeholders.

  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 including coverage and efficiency;

    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; including the Business Level Measures (BLM) / Oversight Board (OSB) and Treasury Target Submission Templates 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; and

    8. Controls the issuance of new OFP codes to the Campus Collection Operations to be used for inventory management.

Collection Data Assurance and Specialty 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 Insolvency functions in the Specialty-Offers in Compromise and Specialty-Collection Insolvency Functions.

  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: Collection Time Reporting System (CTRS); Business Objects, Collection Activity Reports (CAR), 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 servicewide 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 (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 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.

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

    • Director, Private Debt Collection Operation

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 non-compliance.

    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

    • Program Manager, Campus Operation

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

      • Group manager handbook (Field Collection)

      • Federal tax checks

      • Miscellaneous collection procedures

      • Cases requiring special handling

      • Petition for remittance

      • Offshore voluntary disclosure initiatives

      • Frivolous tax arguments

      • Collection consultation

      • Locating taxpayers and their assets (Field Collection)

      • Courtesy investigations (Field Collection)

      • Remittance processing (Field Collection)

      • Passport certification (Field Collection)

      • Disclosure (Field Collection)

      • Taxpayer representation (Field Collection)

      • Safety, security and control (Field Collection)

      • Taxpayer contacts (Field Collection)

    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:

      • 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.

  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 (NFTL) 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) and Allowable Living Expense (ALE) standards

  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 OIC policy and procedural guidance by conducting relevant program reviews.

    5. Develops policy and procedures for Allowable Living Expenses (ALE).

    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.

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 and procedures related to the collection of employment tax, which includes the design and content of training for the following programs:

      • Collection due process (Campus and Field)

      • Collection Appeals

      • Trust Fund Recovery Penalty (TFRP) (Campus and Field Collection)

      • Electronic Federal Tax Payment System (EFTPS)/Federal Tax Deposit/Federal Tax Deposit Alert

      • Third party payer arrangements (which include payroll service providers, reporting agents and professional employer organizations

      • Limited liability companies

      • In business repeater and/pyramiding taxpayers

      • Disqualified employment tax levy procedures

      • Restitution-based assessments (Campus and Field)

      • Disaster zone relief notification

      • Combat zone hospitalization

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 and coordinates insolvency policy and procedural guidance by conducting relevant program reviews.

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

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

    7. 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

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

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

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 Policy.

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

    1. Works with Planning & Performance Analysis and Campus Nonfiler Support teams to coordinate the CSCO Balance Due and Nonfiler work planning, monitoring, and program delivery.

    2. Works with JOC and Campus Nonfiler Support 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 Balance Due programs:

      • Answers program, inventory and resources issues.

      • Participates in regular Campus Collection calls to discuss volumes, 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.

    6. Monitors campus balance due inventory.

    7. Distributes corporate GII exceptions.

    8. Works with AMS staff and programmers for changes or updates to CSCO Balance Due underreporting via MUR or UWR.

    9. Coordinates with Planning & Performance Analysis and Campus Nonfiler Support teams to develop and implement the CSCO Balance Due campus work plans.

    10. Provides guidance on technical issues, conducts program reviews, and monitors workloads to ensure processing goals are met.

    11. Coordinates with the CFO office and tax exempt federal, state and local organizations on complex, technical issues concerning government agency issues/concerns.

    12. Program areas Include:

      • Third party contacts.

      • Federal contractor compliance program.

      • Federal Agency Delinquency (FAD) and state and local government compliance programs.

      • Manual refunds, including Duplicate Manual Refunds (DMER) and Erroneous Refund (ERRF).

      • CSCO balance due program.

    13. Participates in GAO and TIGTA audits and evaluates recommendations and employee suggestions concerning campus operations procedural changes for the Collection programs listed in section l above.

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 (QBPR) 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)

    • Program Manager, ACS Systems & Inventory

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.

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

    • Manager, Campus Nonfiler Support (CNS)

Campus Nonfiler Support
  1. The mission of Campus Nonfiler Support (CNS) is to oversee and facilitate Campus procedures related to nonfiler programs as well as to provide support to Campus return delinquency programs. CNS provides oversight and coordination of programs for taxpayers who are delinquent in filing tax returns including IMF and BMF return delinquency, delinquent return refund hold, ASFR, and A6020(b). Additionally, CNS supports the Campus components of the withholding compliance and nonfiler backup withholding programs.

  2. The Manager, Campus Nonfiler Support (CNS), reports to the Program Manager, Nonfiler Inventory and Analysis (NIA).

  3. To accomplish the mission, the Manager CNS:

    • Supports NIA with overall Collection filing compliance programs.

    • Provides Campus policy for delinquent return programs.

    • Conducts Campus reviews on nonfiler programs.

    • Oversees IRMs, notices and letters on nonfiler programs.

    • Responds to employee suggestions and SERP feedback on nonfiler programs.

    • Oversees Campus Collection clerical procedures.

    • Provides program oversight and coordination for Campus policies, procedures and guidelines; and, in conjunction with NIA analysts;

    • Develops processes to identify delinquent filers.

    • Identifies trends and develops strategies to address delinquent taxpayers.

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

    • 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, 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, 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 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. Coordinates programming changes and enhancements, with Technology Solutions organization.

    6. Ensures timely and effective testing of all application programming changes and enhancements, prior to release.

    7. 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. In addition, CARS develops business rules and requirements for the Unpaid Assessments system to identify and assign inventory for Private Debt Collection (PDC). 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. Coordinates on-going maintenance and end-user needs with IT and other developers for the unpaid assessments related to Private Debt Collection.

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

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 Director, Collection Inventory Delivery & Selection.

  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 Campus Collection functions; provide headquarters technical, functional and operational support of various collection and information technology programs including telephone operations, in Collection campuses.

  2. The Director, Quality and Technical Support, reports to the Director, Headquarters Collection.

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

    1. Through the Collection Quality program, oversees 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. Additionally, 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.

    2. 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 Automation Support & Security (CASS) program.

    3. 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.

  4. The following program managers report to the Director, Collection Quality & Technical Support:

    • Program Manager, Collection Quality

    • Program Manager, Collection Automation Support & Security (CASS)

    • Program Manager, Joint Operations Center (JOC)

Collection Quality
  1. The mission of Collection 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. It is also responsible to monitor program compliance through the EQRS and National Quality Review System (NQRS) for Field Collection, which includes Field Collection; Offer-in-Compromise; Advisory, and Insolvency.

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

  3. To accomplish the Collection Quality mission for its Campus and Field Collection responsibilities the Collection Quality Program Manager:

    For its Campus Operations responsibilities:

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

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

    3. Provides Attribute coding direction and guidance to quality reviewers based on Internal Revenue Manual (IRM) requirements.

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

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

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

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

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

    9. Coordinates with the Joint Operation Center to ensure that the contact recording system is functional and resolves daily issues.

    For its Field Collection; Offer-in-Compromise; Advisory, and Insolvency responsibilities:

    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 stake- holders 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 employees report to the Collection Quality Program Manager:

    • Senior analysts

    • Campus Quality group managers

    • Field Quality group manager

    • Product Line analysts

Collection Automation Support & Security
  1. The mission of Collection Automation Support and Security (CASS) 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 CASS Program Manager, reports directly to the Director, Collection Quality & Technical Support.

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

    1. Works with FC leadership to manage the development, delivery, implementation, and maintenance of CASS 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 Automation Support and Security:

    • FAS group managers

    • IDRS Data Security group manager

    • IQA group managers

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 Operation (RCEO).

  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 take the organization vision, as defined in the Strategic Plan, and ensures 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/AUR and W&I RICS RCEO.

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

    3. Partners with program management 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 and W&I RICS RECO 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. Providing leadership in multi-functional teams to support business operational priorities.

    4. Supporting in the development and prioritization for all system enhancements.

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

    6. Coordinating with Technology Solutions and related IT organizations.

    7. Advocating Compliance technology needs.

  5. The Tool Development Team supports SBSE Campus and W&I RICS RCEO programs 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), VB.net and SQL to create tools that replicate case processing activities.

    2. Provides tools for SBSE and W&I RICS functions and many other organizations.

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

    4. Performs IDRS data captures and analysis as requested.

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

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

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.

Campus Collection

  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. 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 collection. This is accomplished by effectively managing the remote collection programs and centralized case and lien processing, and by ensuring timely, accurate case actions on all collection cases.

  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. Manages and implements strategies pertaining to Collection and programs (e.g., Automated Collection System (ACS), Collection Operations, Nonflier program and Centralized Lien processing) and Area Office support while balancing cross-functional 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

    8. Centralized Lien Operation (CLO)

  3. To accomplish its mission, Operations managers:

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

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

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

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

    5. Process lien transactions for balance due accounts.

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-Offer in Compromise

  1. This mission of Specialty Collection-Offer in Compromise is to process and evaluate offers from taxpayers who have an inability to pay their tax debt in full.

  2. The following managers report to the Director, Specialty Collection-Offer in Compromise:

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

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

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-Offer in Compromise works all OICs for the Service.

  2. All OICs are received and processed at one of two centralized 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, Examination and Department of Justice (DOJ).

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

  3. The following territory managers report to the Director, Specialty Collection Insolvency:

    1. Territory Manager – East N/E

    2. Territory Manager - South Atlantic/SE

    3. Territory Manager - Southwest/MC

    4. Territory Manager – NW/Western

    5. Territory Manager – Centralized Insolvency Operation

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, Field Examination;

    • Director, Campus Examination/AUR;

    • Director, Specialty Examination;

    • Director, Planning and Performance Analysis Examination;

    • Director, Headquarters Examination; and

    • Director, Office of Legislative Program Coordination.

Field Examination

  1. The mission of the Field Examination 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, and accurate case actions on all examination cases.

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

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

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

    2. Ensures that Field Examination 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 each of the area directors by ensuring that appropriate integrated mechanisms are in place to jointly implement and deliver programs and to manage operations within Field Examination.

    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 Field Examination.

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

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

    • Area Director, Examination Central Area;

    • Area Director, Examination North Atlantic Area;

    • Area Director, Examination South Atlantic Area;

    • Area Director, Examination Gulf States Area;

    • Area Director, Examination Southwest Area;

    • Area Director, Examination Western Area;

    • Area Director, Examination Midwest Area.

Field Examination Areas
  1. The mission of the Field Examination 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, Field Examination reports to the Director, Field Examination.

  3. To accomplish the mission each Field Examination area director:

    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 the Director, Field Examination 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.

    9. Area directors in Examination Central Area, South Atlantic Area, Western and Midwest Area also exercise executive oversight over their respective Technical Services territory.

  4. The following managers report to the area directors, Field Examination:

    • Territory managers, Field Examination-Areas Field; and

    • Territory managers, Field Examination-Areas, Planning and Special Programs.

    • Territory managers, Field Examination-Areas, Technical Services

Field Examination Territories
  1. The mission of the Field Examination 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, Field Examination-Area, reports to an Area Director, Field Examination.

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

    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, Field Examination 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 Territories
  1. The mission of the Technical Services Territories is to provide technical and procedural support and guidance for Field Examination 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. To accomplish the mission Technical Services Territories:

    1. Define and clarify individual authorities, relationships, duties, and areas of responsibility for supervisory and staff personnel in Technical Services.

    2. Serve as an advisor to the Director, Field Examination and to Field Examination 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.

    3. Provide periodic statute reports as needed to the Director, Field Examination, Field Examination area directors, and to LB&I industry directors.

    4. Identify and promote best practices.

    5. Coordinate and control 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.

    6. Maintain and coordinate revisions of IRM 4.8 –Technical Services (Exam) and IRM 25.26.1, Criminal Restitution and Restitution-Based Assessments.

    7. Provide and coordinate 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.

    8. Provide coordination assistance in certain technical programs.

    9. Review cases from designated programs for accuracy and quality.

    10. Maintain suspense files for bankruptcy, fraud, grand jury, Section 1254 cases, etc.

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

  3. The following territory managers report to area directors, Field Examination:

    • Technical Services East Territory reports to Field Examination Central Area

    • Technical Services Legacy Territory reports to Field Examination South Atlantic Area

    • Technical Services Midstates Territory reports Field Examination Midwest Area

    • Technical Services West Territory reports to Field Examination Western

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, Campus Examination reports to the Director, Examination.

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

    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 Campus Examination 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 Examination, SB/SE, 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, Campus Examination:

    • Director, Brookhaven Campus Exam/AUR;

    • Director, Cincinnati Campus Exam/AUR;

    • Director, Memphis Campus Exam/AUR; and

    • Director, Ogden Campus Exam/AUR.

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 Campus Directors report to the Director, Campus Examination/AUR.

  3. To accomplish the mission each Campus Examination/AUR 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 Document Matching, Innocent Spouse, Combined Annual Wage Reporting, Federal Unemployment Tax Act, Informant Claims and 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:

    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, Estate & Gift/Excise 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, Estate and Gift/Excise Tax Examination reports to the Director, Specialty Examination.

  3. To accomplish the mission the Chief, Estate and Gift/Excise Tax 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, Estate & Gift/Excise Tax Examination:

    • Territory Manager, Eastern;

    • Territory Manager, Western;

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 report to the Chief, Estate and Gift/Excise Examination.

  3. To accomplish the mission 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/Excise Tax Examination reports to the Director, Specialty Examination.

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

    1. Territory Manager, Northeast;

    2. Territory Manager, South Central; and

    3. Territory Manager, Central 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/Excise Tax Examination.

  3. To accomplish the mission 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 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 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 servicewide 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 mission 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.

  3. To accomplish the mission 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 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 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.

Performance Planning and Analysis

  1. The mission of Performance Planning and 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 office is also responsible for coordination of all aspects of the SB/SE Examination TIGTA and GAO coordination for SB/SE Examination information technology needs and coordination of SB/SE Examination Strategic Initiative activities.

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

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

    1. Advises the Director, Examination on all issues involving the delivery of all SB/SE Examination programs.

    2. Develops and monitors the Field, Campus, Specialty Examination work plans.

    3. Oversees the development of Workload Studies to determine examination resource allocation.

    4. Monitors performance results against all SB/SE Examination Program work plans and targets and identifies areas for improvement.

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

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

    7. Coordinates all SB/SE Examination involvement in TIGTA/GAO requests, responses and Planned Corrective Actions (PCA).

    8. Supports, coordinates and tracks all SB/SE Examination Information Technology Needs and

    9. Coordinates development and tracing of SB/SE Examination Strategic Initiatives.

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

    1. Program Manager, Field Examination, Specialty, BSA Workload Planning and Analysis (FSBWPA)

    2. Program Manager, Campus Examination and Document Matching Workload Planning and Analysis (CEDWPA)

    3. Program Manager, SB/SE Examination Data Management (EDM) and

    4. Program Manager, SB/SE Examination GAO/TIGTA and Information Technology Management (GTIT)

Field Examination Specialty, BSA Workload Planning and Analysis (FSBWPA)
  1. The mission of FSBWPA is to create and monitor adherence to Field Examination, Specialty, and BSA work plans and assist with determining and maintaining the optimal mix of work for these programs.

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

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

    1. Develops and monitor the Field, Specialty and BSA Examination work plan accomplishments.

    2. Monitors Field Examination, Specialty and BSA resource utilization and ensures funding is appropriately distributed.

    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 and

    4. Provides monthly reports, analysis and briefings to the directors of Field Examination and Specialty Examination to assist in achieving program delivery.

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

    1. Manager, Specialty Workload Planning and Analysis.

Campus Examination and Document Matching Workload Planning and Analysis (CEDWPA)
  1. The mission of CEDWPA is to create and monitor adherence to the Campus Examination and Document Matching work plans and to determine and monitor the optimal distribution of resources and workload for the Campus programs including support functions.

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

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

    1. Develops and monitors the SB/SE Examination Campus 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

    5. Provides monthly briefing and ad hoc reports to the Director, Campus Examination/AUR to assist in achieving program delivery.

Examination Data Management (EDM)
  1. The primary mission of EDM is to maintain central control for all SB/SE Examination data to ensure consistent and appropriate information is provided to internal and external stakeholders including data needed in response to TIGTA/GAO requests. In addition, this office manages the Customer Satisfaction program for SB/SE Examination.

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

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

    1. Maintains all data sources, including validation and system monitoring,

    2. Prepares or coordinates responses to all data and information requests relative to the performance of SB/SE Examination, and

    3. Coordinates customer satisfaction activities and reporting for all SB/SE Examination functions.

Examination GAO/TIGTA and Information Technology Management (GTIT)
  1. The mission of (GTIT) is to ensure that SB/SE Examination is responsive to all GAO and TIGTA audits, providing key liaison and coordination between functional offices and across BODs as needed. This office supports, coordinates and tracks all SB/SE Examination information technology needs and coordinates the development and tracing of SB/SE Examination Strategic Initiatives.

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

  3. To accomplish the mission the Program Manager, (GTIT):

    1. Reviews TIGTA/GAO audits received from the Office of Audit Coordination (OAC) to determination appropriate SB/SE Examination involvement and ownership within SB/SE Examination functions.

    2. Supports the SB/SE Examination functional audit owners to ensure responses are complete, timely and accurate.

    3. Tracks all Examination PCAs, ensuring timely completion.

    4. Supports, coordinates and tracks all SB/SE Examination information technology needs and

    5. Coordinates system/application and equipment rollouts.

    6. Coordinates various information technology activities/initiatives/needs within SB/SE Operations Support-Technology Solutions and

    7. Coordinates the development and tracking of SB/SE Exam Strategic Initiatives.

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, 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 Examination 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/Field and Campus Policy;

    • Director, Specialty Examination Policy;

    • Director, Examination Case Selection;

    • Director, Examination Quality and Technical Support; and

Field and Campus Policy
  1. The mission of Field and Campus 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, Field and Campus 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, Field and Campus Policy:

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

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

    3. Coordinates examination 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, Field and Campus Policy:

    • Program Manager, Field Examination General Processes;

    • Program Manager, Field Examination Special Processes;

    • Program Manager, IMF/AUR Policy;

    • Program Manager, BMF Document Matching and

    • Program Manager, Campus Exam and Field Support.

Field Exam General Processes
  1. The mission of Field Exam 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, Field Exam General Processes, reports to the Director, Field and Campus Policy.

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

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

    2. Coordinates examination 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.

Field Exam Special Processes
  1. The mission of Field Exam 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, Field Exam Special Processes, reports to the Director, Field and Campus Policy.

  3. To accomplish the mission the Program Manager, Field Exam Special Processes:

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

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

    3. Collaborates with other functions that rely on SB/SE to provide and train SB/SE Examination 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/AUR Policy
  1. The mission of IMF/Automated Underreporter (AUR) Policy 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, IMF/AUR Policy, reports to the Director, Field and Campus Policy.

  3. To accomplish the mission the Program Manager, IMF/AUR Policy:

    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.

BMF Document Matching
  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, Field and Campus Policy.

  3. To accomplish this mission, 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, 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 that policies are applied consistently 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 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 officers to ensure accuracy of information sharing and adherence to legislative mandates.

Campus Exam and Field Support
  1. The mission of Campus Exam and Field Support 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 and Field Support, reports to the Director, Field and Campus Policy.

  3. To accomplish this mission, the Program Manager, Campus Exam and Field Support:

    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.

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, 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 servicewide 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, 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 servicewide 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, the Program Manager, Employment Tax Policy:

    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 servicewide 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 servicewide 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 servicewide estate, gift and generation skipping transfer tax policies and procedural guidelines to field examiners and the public.

    5. Provides servicewide 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 servicewide 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 servicewide 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 servicewide 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 servicewide 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, Applied Analytics and Statistics, 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, Information Return Case Selection

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 Case Selection
  1. The mission of Information Return Case Selection is to identify, select and deliver inventory for the IMF/AUR and BUR document matching programs within the campuses.

  2. The Program Manager, Information Return Case Selection, reports to the Director, Exam Case Selection.

  3. To accomplish the mission the Program Manager, Information Return Case Selection:

    1. Establishes internal controls relating to each program or process.

    2. Ensures instructions are communicated to and carried out by the assigned employees.

    3. Sets policy, establishes procedures and guidelines, and ensure they are applied consistently.

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

    5. Performs managerial reviews of selection decisions during each phase of the selection and delivery process.

    6. Review and approves the business requirements written for case selection and Uniform Work Request annually.

    7. Provides input on the IMF/AUR and BMF work plans.

    8. Identifies campus IRDM workload, providing oversight and program coordination.

    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 IRC Sections § 6700 and 6701 investigations for SB/SE, TE/GE and W&I .

  2. The Program Manager, Lead Development Center, reports to the Director, Exam Case Selection.

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

    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 the Program Manager, Estate and Gift WSD:

    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 the Program Manager, the Excise WSD:

    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 the 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, Campus and Specialty Exam Quality.

  2. The Director, Exam Quality and Technical Support, reports to the Director, Headquarters Examination.

  3. To accomplish the mission 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, Campus 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, Offshore and Entities Team;

    • Program Manager, Abusive Transactions;

    • Program Manager, Technical Support;

    • Program Manager, Campus Exam Quality.

    • Program Manager, Field and Specialty Exam Quality

Offshore and Entities Team
  1. The Offshore and Entities team consists of two teams; the Offshore team and the Entities team. The mission of the Offshore team is to develop and implement policies and strategies to support examiners working offshore cases impacted SB/SE taxpayers. The mission of the Entities team is to promote fair, consistent and effective administration of corporate income tax and pass-through examinations as well as identify trends, emerging issues, develop strategies to address the needs of SB/SE examiners; by implementing new tax legislation; support communication offices, managing tax forms and publication by educating SB/SE examiners, SB/SE taxpayers, practitioners through a comprehensive approach including education, outreach and enforcement.

  2. The Program Manager, Offshore Entities Team, reports to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission the Program Manager, Offshore Entities 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.

  4. To accomplish the mission of the Entities Team, the Program Manager and Technical analysts:

    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. Develops and coordinates compliance issues, both legislative and procedural, through coordination with both internal and external stakeholders.

    4. Provides technical support to implement new legislation including development of regulatory guidance, forms and publications, and training for field personnel.

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 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 servicewide 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 servicewide 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 income tax 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, SB/SE 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 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. 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).

    3. Develops and coordinates compliance issues, both legislative and procedural, through coordination with both internal and external stakeholders.

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

  2. The Program Manager, Campus Exam Quality, reports directly to the Director, Exam Quality and Technical Support.

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

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

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

    3. Provides attribute coding direction and guidance to Quality Reviewers based on the Internal Revenue Manual requirements.

    4. Monitors the quality program adherence including coding of review and the sampling process.

    5. Coordinates with IRM authors to clarify and updated procedural requirements.

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

    7. Develops and implements procedures and methodologies for ongoing analysis, assessment and monitoring of Campus Exam performance.

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

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

Field and Specialty Exam Quality
  1. The mission of the Field Exam and Specialty Exam Quality is to support SB/SE’s quality initiatives by collecting data, measuring examination quality and assessing the long-term trends of performance, in keeping with the balanced measures. Field and Specialty Exam Quality evaluates the quality of examination cases based on specific measurement criteria, referred to as quality attributes

  2. The Field and Specialty Exam Quality Program Manager, reports to the Director, Exam Quality and Technical Support.

  3. To accomplish the mission of Field Exam Quality the Program Manager:

    1. Coordinates annually with SB/SE Research in developing the sample plan for Field and Specialty Exam quality case reviews.

    2. Oversees program performance by determining examination quality through applying defined quality attributes to statistically valid samples of closed examinations.

    3. Provides analysis of quality data and monitors trends affecting the quality of examination work.

    4. Collaborates with the programs to identify quality improvement opportunities, supports improvement actions and shares best practices.

    5. Provides recommendations to enhance the National Quality Review System.

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 and to lead the implementation of any new legislation.

  2. The Director of the Office of Legislative Program Coordination, reports to the Director of Examination.

  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 servicewide 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.

Operations Support

  1. The 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 positions report to the Director, Operations Support:

    • Director, Technology Solutions

    • Director, Business Support

    • Director, Human Capital Office

    • Director, Business Development

    • Director, Enterprise Case Management

Technology Solutions

  1. The 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, Operations Support.

  3. The following managers report to the Director, Technology Solutions:

    • Program Manager, Collection Systems & Projects

    • Program Manager, Capital Planning & Investment Control

    • Program Manager, Corporate Data Initiative

    • Program Manager, Business Systems Planning

    • Program Manager, Report Generation Software Support

    • Program Manager, Exam Systems & Projects

    • Program Manager, Project Management Office

Collection Systems & Projects
  1. The mission of Collection Systems & Projects is to provide Collection with innovative technology solutions and system support to facilitate effective tax administration.

  2. The Manager, Collection Systems & Projects reports to the Director, Technology Solutions.

  3. The following managers report to the Manager, Collection Systems & Projects:

    • Manager, Automated Liens-Entity

    • Manager, Collection Systems

    • Manager, Collection Projects

Capital Planning & Investment Control
  1. The mission of Capital Planning & Investment Control is to facilitate strategic investment decision-making and efficient use of technology.

  2. The Manager, Capital Planning & Investment Control, reports to the Director, Technology Solutions.

Corporate Data Initiative
  1. The mission of Corporate Data Initiative is to provide technology solutions and support services for improving business process efficiencies and empowering our customers to effectively utilize available enterprise tools.

  2. The Manager, Corporate Data Initiative, reports to the Director, Technology Solutions.

Business Systems Planning
  1. The mission of the Business Systems Planning (BSP) organization is to be the focal point for addressing SB/SE customers’ Information Technology equipment and software support and service needs.

  2. The Manager, Business Systems Planning, reports to the Director of Technology Solutions.

Report Generation Software Support
  1. This mission of Report Generation Software Support is to provide continued support for RGS and CEAS software products while transitioning to a replacement product written in a current development language using agile methodology.

  2. The Manager, Report Generation Software Support reports to the Director, Technology Solutions.

  3. The following Managers report to the Manager, Report Generation Software Support:

    • Manager, Automation Requirements and Testing Team

    • Manager, Exam Applications Support Team

Examination Systems & Projects
  1. The mission of Examination Systems & Projects is to provide all Exam customers with quality system support and timely data delivery to facilitate effective tax administration.

  2. The Manager, Examination Systems & Projects reports to the Director, Technology Solutions.

  3. The following Managers report to the Manager, Examination Systems & Projects:

    • Manager, Product Development

    • Manager, Customer Service

    • Manager, Specialty Systems

Project Management Office
  1. The mission of the Project Management Office is to provide future state technology solutions through strategic use of project management and business analysis disciplines in collaboration with IRS stakeholders including customers and partners.

  2. The Manager, Project Management Office, reports to the Director, Technology Solutions.

Business Support Office

  1. The mission of the Business Support Office is to guide SB/SE’s financial planning and budgeting processes by promoting strategic resource allocation and sound fiscal management. Also, to provide guidance and oversight of programs having Servicewide impact by coordinating and collaborating with customers.

  2. The Director, Business Support Office reports to the Director, Operations Support.

  3. To accomplish the mission, the Business Support Office will:

    1. Provide sound financial oversight and management of SB/SE’s resources [dollars (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 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.

    8. Ensure consistency of approach in the fraud, interest and penalties programs.

  4. The following managers report to the Director, Business Support:

    • Program Manager, Program Services

    • Program Manager, Financial Support

    • Program Manager, Budget Oversight

    • Program Manager, Office of Servicewide Penalties

    • Program Manager, Office of Servicewide Interest

    • Program Manager, Fraud Policy and Operations

Program Services
  1. The mission of Program Services is to provide financial oversight of the SB/SE budget.

  2. The Manager, Program Services, reports to the Director, Business Support Office.

  3. To accomplish the mission, Program Services:

    • Provides financial oversight of training and program travel budgets.

    • Coordinates event spending requests/approvals, including the dissemination of policy and guidance.

    • Distributes monthly public service announcements to promote awareness of important budget-related items.

  4. The following manager reports to the Manager, Program Services

    • Manager, Program Travel Coordination Team

Financial Support
  1. The mission of Financial Support is to provide financial oversight of the SB/SE budget.

  2. The Manager, Financial Support reports to the Director, Business Support Office.

  3. To accomplish the mission, Financial Support:

    • Serves as the SB/SE Budget POC for enforcement expenses, printing, supplies, purchase card program, and non-IT contracts and serves as the SB/SE POC for implementation of the Procurement for Public Sector (PPS) system.

    • Provides financial oversight of the SB/SE Private Debt Collection (PDC) program, retained earnings, and federal highway fund.

  4. The following managers report to the Manager, Financial Support:

    • Manager, Financial Support Team

    • Manager, Purchase Cardholder & Supply Team

Budget Oversight
  1. The mission of Budget Oversight is to provide financial oversight of the SB/SE budget.

  2. The Manager, Budget Oversight, reports to the Director, Business Support Office.

  3. To accomplish the mission, Budget Oversight:

    • Serves as the first POC for SB/SE Operations Directors on financial requests and the primary liaison for CFO-Corporate Budget.

    • Serves as the SB/SE POC for Labor, Investment planning, Financial Plan Development, and Budget Execution maintaining current and outyear budgets; SB/SE POC for key programs, Relocation, Cost Accounting, and the Awards budget.

  4. The following managers reports to the Manager, Budget Oversight:

    • Manager, Program Execution Team

    • Manager, Labor & Plan Development Team

Office of Servicewide Penalties
  1. The mission of Office of Servicewide Penalties (OSP) is to promote fair, consistent and accurate application and use of civil penalties in order to encourage voluntary compliance through penalty policy guidance and support.

  2. The Manager, Office of Servicewide Penalties, reports to the Director, Business Support Office.

  3. To accomplish the mission, OSP:

    • Provides servicewide coordination of policy and procedures concerning the administration of over 170 civil penalties.

    • Performs quality reviews on penalty assessments and abatements.

    • Conducts studies and analysis of the penalty impact on voluntary compliance.

Office of Servicewide Interest
  1. The mission of 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, Office of Servicewide Interest, reports to the Director, Business Support Office.

  3. To accomplish the mission, OSI:

    • Provides Servicewide policy and technical guidance, resource and computational tools, training curriculum, measurement of manual interest computations, and outreach and collaboration to promote manual and systemic interest accuracy on taxpayer accounts.

  4. The following manager reports to the Manager, Office of Servicewide Interest:

    • Manager, Complex Interest Quality Measurement System (CIQMS)

Fraud Policy and Operations
  1. 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.

  2. The Chief, Fraud Policy Operations, reports to the Director, Business Support Office.

  3. To accomplish the mission, Fraud Policy and Operations:

    • Provides oversight and direction for fraud policy and operations Servicewide.

    • Assists in developing indicators of fraud into referrals to Criminal Investigations or recommendations to assert civil fraud penalties

  4. The following managers report to the Manager, Fraud Policy and Operations. The groups are comprised of revenue agent and revenue officer Fraud Technical Advisors (FTA):

    • Manager, FTA Group 1

    • Manager, FTA Group 2

    • Manager, FTA Group 3

    • Manager, FTA Group 4

Human Capital Office

  1. The mission of the Human Capital Office is to:

    • Provide superior customer service for all SB/SE’s human capital needs with special emphasis on fully supporting all field, campus and headquarters personnel.

  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. Collaborates with SB/SE operating units to develop and deliver a division-wide integrated training plan.

    4. Oversees the establishment and maintenance of effective relationships with key internal and external stakeholders.

    5. Coordinates organizational change policy and information management activities.

  4. The following managers report to the Director, Human Capital Office:

    • Chief, Collection Training

    • Chief, Operations Support & Cross-Functional Training

    • Chief, Examination Training

    • Chief, Organizational Support & Continuity of Operations

    • Chief, Workforce & Performance Management

    • Chief, Leadership Development

Collection Training
  1. The mission of Collection Training is to identify, develop and deliver an integrated learning program that addresses the strategic, business, and cultural needs of all Collection Functions, their employees, and the IRS. Collection Training is responsible for the identification, development and delivery of training for all of SB/SE Collection.

  2. The Chief, Collection Training, reports to the Director, Human Capital Office.

  3. To accomplish this mission, Collection Training:

    1. Coordinates with SB/SE leadership and other key constituents to ensure Collection training and 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 SB/SE 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 to the Chief, Collection Training:

    • Manager, Collection Training Group 1

    • Manager, Collection Training Group 2

Operations Support & Cross-Functional Training
  1. The mission of Operations Support & Cross-Functional Training is to identify, develop and deliver an integrated learning-program that addresses the strategic, business, and cultural needs of SB/SE and the IRS. Operations Support & Cross-Functional Training is responsible for the identification, development and delivery of training for all of Operations Support and SB/SE training needs that are not function-specific, and supports all SB/SE OUs in developing online training.

  2. The Chief, Operations Support & Cross-Functional Training, reports to the 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 training and 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 to the Chief, Operations Support & Cross- Functional Training:

    • Manager, Technology Enabled Learning (TEL)

Examination Training
  1. The mission of Examination Training is to identify, develop and deliver an integrated learning-program that addresses the strategic, business, and cultural needs of SB/SE and the IRS. Examination Training is responsible for the identification, development and delivery of training for all of SB/SE Examination.

  2. The Chief, Examination Training, reports to the Director, Human Capital Office.

  3. To accomplish this mission, Examination Training:

    1. Coordinates with SB/SE leadership and other key constituents to ensure Examination training and 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 SB/SE 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:

    • Manager, Examination Training Team 1

    • Manager, Examination Training Team 2

Organizational Support & Continuity of Operations
  1. The mission of Organizational Support & Continuity of Operations is to ensure all SB/SE Operating Units are in a constant state of readiness to ensure IRS’ mission and essential functions are uninterrupted during major incidents and emergency situations. The office is also responsible for coordinating tax relief to taxpayers affected by federally declared disasters, and serves as the IRS representative to FEMA and other federal and state agencies. This office also oversees organizational support programs such as Internal Management Documents, Records and Risk Management, Employee Suggestions, and E-Trak Controlled Correspondence.

  2. The Chief, Organizational Support & Continuity of Operations, reports to the Director, Human Capital Office.

  3. To accomplish this mission, Organizational Support & Continuity of Operations partners with the SB/SE Division Operating Units enabling them to achieve their business goals and objectives within the following programs:

    1. Health, 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

  4. The following managers report to the Chief, Organizational Support & Continuity of Operations:

    • Manager, Organizational Support

    • Manager, Continuity of Operations

Workforce & Performance Management
  1. The mission of Workforce & Performance Management (WPM) is to provide paramount customer service in a timely and quality manner to our SB/SE customers specifically as it relates to staffing, hiring, HR systems, performance management, labor relations and other issues impacting our SB/SE workforce.

  2. The Chief, WPM reports, to the Director, Human Capital Office.

  3. The following managers report to the Chief of Workforce Performance Management:

    • Manager, HR Management

    • Manager, Workforce, LR and Performance Management

HR Management
  1. The HR Management Office develops, supports and executes strategies, processes, policies and programs to effectively achieve the hiring, recruitment and onboarding goals for SB/SE mission critical occupations, ad hoc, special programs and re-employed annuitants. HR Management also provides customer service and guidance on all facets of Human Resources to SB/SE, including: employment, pay, information systems, telework, job abolishment and associated mitigating strategies, and other related human resources issues.

  2. The Manager, HR Management, reports to the Chief, WPM.

  3. To accomplish this mission, the Manager, HR Management:

    1. Oversees required changes to the applicable Human Resources Systems

    2. Oversees all hiring activities for SB/SE

    3. Manages the Exit and Entrance Survey Program

Workforce, LR and Performance Management
  1. The mission of Workforce, LR and Performance Management is to provide timely, quality service that resolves a myriad of employee relations and labor issues. The Office partners with the Chief, Human Capital Office to educate SB/SE management to support their daily operations.

  2. Workforce, LR and Performance Management also advises and advocates on behalf of SB/SE regarding planning or implementing organizational change/restructure, position management and classification. Workforce, LR and Performance management also provides performance management guidance and support for managerial, bargaining unit and non-bargaining unit positions.

  3. The Manager, Workforce, LR and Performance Management, reports to the Chief, WPM.

  4. To accomplish this mission, the Manager, Workforce, LR and Performance Management:

    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 (ASP). Implements reorganization labor relations issues, realignment of employees, establishment of organizational codes and applicable human resources systems.

    3. Provides position management advisory services in the development of organizational changes.

    4. Coordinates shutdown activities.

    5. Manages the end of year performance management process and the payment of manager bonuses and BU/NBU Awards.

    6. Provides advisory services regarding performance management and BU/NBU awards and manager bonuses.

Leadership Development
  1. The mission of the Leadership Development is to advocate and support aspiring leaders by overseeing Executive Development, Executive Readiness Programs, Leadership Programs and the Leadership Succession Strategy for SB/SE.

  2. The Chief of Leadership Development, reports to the Director, Human Capital Office.

  3. To accomplish this mission, 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 (CLP) for any audience.

    5. Manage and market all aspects of the Leadership Succession Review Program for aspiring leaders and current managers interested in advancing.

  4. The following Manager reports to the Chief, Leadership Development:

    • Manager, Leadership Training

Business Development Office

  1. The mission of the Business Development Office is to facilitate informed and integrated business improvement.

  2. The Director, Business Development Office, reports to the Director, Operations Support.

  3. To accomplish this mission, the Business Development Office:

    1. Serves as a valued partner in the determination of business resource investment and operational change decisions through effective application of analytic insights.

    2. Partners engage BDO employees for their business knowledge, analytic problem solving skills, integrative thinking and development of creative solutions to complex problems.

  4. The following executives/managers report to the Director, Business Development Office:

    • Manager, SB/SE Strategy

    • Manager, Oversight Liaison

    • Director, Research

    In addition to these offices, BDO includes the following major program areas:

    1. Information Returns Program:

      • Develops recommendations to increase operational efficiencies and identify opportunities to increase the value of information returns data within the context of no systems modernization funding.

      • Supports the non-filer strategy thru information return process mapping and analytics, and 1099MISC research to identify segments of the 1099MISC non-filer population.

    2. Knowledge Management:

      • Leads the development, refinement, and assessment of the SB/SE KM Strategy.

      • Leads the governance and implementation of the SB/SE KM Program and integrates with the Servicewide KM Strategy.

      • Develops the SB/SE Knowledge Capture initiative.

      • The Manager, Knowledge Management, reports to the Director, Business Development Office.

Strategy
  1. The mission of Strategy is to deliver a strategic planning process that identifies and communicates the top priorities and opportunities for SB/SE and the Service.

  2. The Manager, Strategy, reports to the Director, Business Development Office.

  3. To accomplish this mission, the Strategy Function will:

    • Develop guidance to align strategic initiatives to SB/SE goals.

    • Implement a portfolio management process to evaluate and prioritize initiatives using prioritization method.

    • Implement a performance measure framework to create causal relationships between SB/SE performance and IRS strategic goals.

    • Manage Employee Driven Teams program to improve operational performance and increase employee engagement.

Oversight Liaison (includes TIGTA/GAO)
  1. The mission of Oversight Liaison is to foster partnerships with internal and external stakeholders to improve tax administration by:

    • Coordinating TIGTA and GAO activities across SB/SE.

    • Integrating internal controls and risk management as a part of fundamental business practices.

    • Developing an Internal Review and Assurance Program.

  2. The Manager, Oversight Liaison reports, to the Director, Business Development Office.

  3. To accomplish this mission, the staff will:

    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.

Research
  1. The mission of Research is to:

    • Conduct analytical and statistical research to guide data driven decisions.

    • Evaluate and measure the impact of compliance issues, alternative treatments, customer/taxpayer feedback and program evaluation.

    • Provide statistical review and analysis on TIGTA/GAO outcome measures.

  2. The Director, Research, reports to the Director, Business Development Office.

  3. 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. Perform advanced analytical work using statistical analysis and testing, as well as predictive modeling in support of the SB Research Strategic Road Map.

    7. Develop, expand and oversee the Program Assessment Model, to include support of PAM programming.

  4. The following managers report to the Director, Research:

    • Manager, Team 1

    • Manager, Team 2

    • Manager, Team 3

    • Manager, Team 4

    • Manager, Team 5

Enterprise Case Management Business Program Management Office

  1. The mission of Enterprise Case Management (ECM) Business Program Management Office (BPMO) is to provide support to streamline case management processes across the IRS, reduce the number of duplicate applications related to case management, improve the taxpayer experience and quality of case processing and facilitate effective and efficient tax administration.

  2. The ECM BPMO Director, reports to the Director, Operations Support and is responsible for planning, managing, directing, and executing the enterprise strategy to modernize case management and processing across the IRS.

  3. The ECM BPMO is an advocate for and engages with all business operating divisions and functional operating divisions in the modernization of enterprise case management. The ECM BPMO partners with the Information Technology (IT) PMO and Services and Enforcement (S&E) PMO to establish the vision, strategy, and implementation of this program.

  4. The following managers report to the Director, Enterprise Case Management:

    • Manager, Administration

    • Manager, Technical Interface

    • Manager, Business Facilitation

Administration
  1. The mission of Administration is to:

    • Coordinate ECM BPMO communications

    • Coordinate ECM business organizational readiness

    • Oversee ECM BPMO contractor support

    • Support ECM Governance Board

    • Coordinate TIGTA, GAO and MSP activities for ECM BPMO

    • Support ECM business training and course development needs for ECM BPMO staff and ECM Enterprise training needs for business stakeholders

    • Oversee ECM risk management for program and project risks

    • Support ECM records management activities

    • Coordinate ECM personnel, employee suggestions, and e-trak controlled correspondence

    • Coordinate program needs with SB/SE Operations Support, Finance

    • Support ECM strategic planning

    • Coordinate ECM data calls

Business Facilitation
  1. The mission of Business Facilitation is to:

    • Facilitate the determination of business needs

    • Support business process transformation

    • Test and transition solutions

    • Develop user stories/EPIC development

    • Assist with transition to operations and maintenance

    • Determine the scope for business capabilities and system functional requirements for ECM releases

  2. The following managers report to the Chief, Business Facilitation:

    • Manager, Facilitation Support Team 1

    • Manager, Facilitation Support Team 2

Technical Interface
  1. The mission of Technical Interface is to oversee and support:

    • Prioritization of legacy system retirement

    • Validation of current state business processes

    • Identification of business legacy systems/databases and tools

    • User Acceptance Testing (UAT) strategy

    • ECM roadmap

    • System requirements for non-functional needs

    • FISMA

    • Privacy

    • Integration (Interfaces) Strategy