1.1.23 Tax Exempt and Government Entities Division

Manual Transmittal

March 07, 2017

Purpose

(1) This transmits revised IRM 1.1.23, Organization and Staffing, Tax Exempt and Government Entities Division.

Background

This IRM contains the functional statements and responsibilities of the offices within Tax Exempt and Government Entities Division.

Material Changes

(1) Documented the creation of the Assistant Deputy Commissioner, GE/SS. Reorganized the manual to reflect the new hierarchy.

(2) Documented the fundamental shift in the TE/GE support functions: deleted references to headquarters as support functions now fall under the combined organization of Government Entities/Shared Services (GE/SS).

(3) Deleted references to technical guidance throughout the IRM as that responsibility moved to Chief Counsel in the January 2015 Realignment.

(4) Documented the collapse of the Customer Education and Outreach (CE&O) functions into one TE/GE Communications & Liaison function.

(5) Renamed Planning to Strategy & Program Planning.

(6) Documented the combination of the separate functional Closing Units into one TE/GE GE Compliance Services (GECS).

(7) Reduced the number of duties and responsibilities listed for each executive and director to the core duties and responsibilities.

(8) Editorial changes were made throughout this IRM.

Effect on Other Documents

This manual supersedes IRM 1.1.23, dated December 27, 2013.

Audience

Tax Exempt and Government Entities

Effective Date

(03-07-2017)

Related Resources

See the TE/GE organization chart http://tege.web.irs.gov/lib/gen/Org-Chart.pdf.

Sunita B. Lough
Commissioner, Tax Exempt and Government Entities

The Tax Exempt and Government Entities Division Mission

  1. The mission of the Tax Exempt and Government Entities (TE/GE) Division is to provide TE/GE customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

Commissioner, Tax Exempt and Government Entities

  1. The Commissioner, TE/GE, is the highest ranking executive in the Division and reports to the Commissioner of Internal Revenue.

  2. The Commissioner, TE/GE, together with the Deputy Commissioner, TE/GE is responsible for leading the development and execution of the Division's long term strategy consistent with the mission of the TE/GE Division and the Internal Revenue Service (IRS). This responsibility involves planning, managing, directing and executing nationwide activities for Employee Plans (EP), Exempt Organizations (EO), and Government Entities (GE).

  3. The Office of the Commissioner consists of the Commissioner, Deputy Commissioner, the Senior Technical Advisor; and their immediate staff.

  4. The Commissioner directly supervises the:

    1. Deputy Commissioner, TE/GE

    2. Senior Technical Advisor

    3. Assistant Deputy Commissioner (ADC), Government Entities/Shared Services (GE/SS)

    4. Director, Employee Plans (EP)

    5. Director, Exempt Organizations (EO)

    6. Director, Equity, Diversity and Inclusion (EDI)

    7. TE/GE Risk Liaison

  5. For additional information on the TE/GE Commissioner, go to: http://tege.web.irs.gov/about/home.asp.

  6. For additional information on the TE/GE Deputy Commissioner, go to: http://tege.web.irs.gov/about/home.asp.

  7. See the TE/GE organization chart http://tege.web.irs.gov/lib/gen/Org-Chart.pdf.

Government Entities/Shared Services

  1. The Assistant Deputy Commissioner (ADC), Government Entities/Shared Services (GE/SS), reports to the Commissioner, TE/GE, and is responsible for planning, managing, directing and executing nationwide activities for GE, and for providing operational support to all functions within TE/GE .

  2. The Office of the ADC (GE/SS) consists of GE, SS and GE Program Management Office (PMO).

  3. The ADC (GE/SS) directly supervises the:

    1. Director, Federal, State and Local Governments (FSLG)

    2. Director, GE Compliance Services (GECS)

    3. Director, Indian Tribal Governments (ITG)

    4. Director, Tax Exempt Bonds (TEB)

    5. Director, Business Systems Planning (BSP)

    6. Director, Communications and Liaison (C&L)

    7. Director, Finance

    8. Director, Human Resources

    9. Director, Strategy & Program Planning

    10. Director, Research and Analysis

  4. For additional information on the TE/GE ADC, GE/SS go to: http://tege.web.irs.gov/about/home.asp

Government Entities

  1. The GE mission is to provide GE customers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. GE includes Federal, State and Local Governments (FSLG), Indian Tribal Governments (ITG), Tax Exempt Bonds (TEB), GE Compliance Services (GE), and GE Program Management.

Federal, State and Local Governments
  1. The FSLG Office mission is to provide government entities top quality services by helping government entities understand and comply with their tax responsibilities, and apply the law with integrity and fairness to all.

  2. The Director, FSLG, reports directly to the ADC (GE/SS) and is responsible for ensuring federal tax compliance by federal, quasi-governmental and state agencies; city, county and other units of local government; and American Samoa, Guam, Puerto Rico and the U.S. Virgin Islands.

  3. The Office of FSLG:

    1. Develops the overall FSLG compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates FSLG examination policies and procedures.

    2. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    3. Develops the strategic direction of the nationwide education and outreach programs for FSLG customers in order to promote up-front voluntary compliance.

    4. Develops and implements the FSLG returns classification and selection process, and the case review and closing processes.

    5. Coordinates with Chief Counsel and the DOJ on litigation issues.

  4. FSLG field groups are comprised of FSLG specialists, supervised by FSLG group managers.

  5. The Director, FSLG, directly supervises the:

    1. Manager, Field Operations

    2. Manager, Compliance and Program Management

  6. For additional information on FSLG, go to: FSLG.

GE Compliance Services
  1. The Manager, GECS, reports directly to the ADC (GE/SS). GECS supports the mission statements for each of the GE functions in providing GE customers top quality service by helping them understand and comply with applicable tax laws, and to protect public interest by applying the tax law with integrity and fairness to all by conducting single issue examinations, compliance checks and soft letter contacts in its GE Compliance Units. The GECS Closing Units and the Field Agent Support Team (FAST) support other functions within TE/GE by providing assistance to revenue agents, tax compliance officers, tax examiners and field support personnel with case processing issues and perform closing actions for all examined and non-examined returns.

  2. GECS:

    1. Conducts single issue examinations, compliance checks, and soft letter contacts.

    2. Processes and monitors the TE/GE examination closing process including reviewing Audit Information Management System (AIMS), tax accounts, closing letters, Revenue Agent Reports and statutes before posting assessments.

    3. Monitors the IRS systems including Integrated Data Retrieval System, Reporting Compliance Case Management System, and Enterprise Remote Access Project.

    4. Analyzes error trends, identifies training needs and coordinates with various business units to resolve processing barriers and reduce processing delays and cycle time.

  3. The GECS includes Compliance Units, Closing Units, and the Field Agent Support Team (FAST) comprised of Tax Compliance Officers (TCOs), Tax Examiners (TEs), and Systems Analysts, supervised by group managers who are supervised by a senior manager.

Indian Tribal Governments
  1. The mission of the Indian Tribal Government office is to provide ITG customers top quality service by helping them to understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all. The Indian Tribal Governments office is guided by principles of respect for Indian tribal self-government and sovereignty.

  2. The Director, ITG, reports directly to the ADC (GE/SS) and is responsible for maintaining a functional and interactive government-to-government relationship between the IRS and Indian tribal governments as envisioned by the President's Executive Orders.

  3. The Office of ITG:

    1. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    2. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    3. Develops the strategic direction of the nationwide education and outreach programs for ITG customers in order to promote up-front voluntary compliance.

    4. Develops and implements the ITG returns classification and selection process, and the case review and closing processes.

    5. Coordinates with the Wage and Investment (W&I), Small Business/Self-Employed (SB/SE), and Large Business and International (LB&I) Divisions on matters related to tribal members, benefits, and entities.

    6. Coordinates with Chief Counsel and the DOJ on litigation issues.

    7. Coordinates with the Department of Treasury and other federal agencies.

  4. ITG Field Operations is comprised of ITG specialists and is supervised by ITG group managers who are supervised by the Director, ITG.

  5. The Director, ITG directly supervises the:

    1. Managers, Field Operations

    2. Manager, Compliance and Program Management

  6. For additional information on ITG, go to: ITG.

Tax Exempt Bonds
  1. The mission of TEB is to fairly administer the Federal tax laws applicable to municipal financing and to provide our customers with top-quality service by applying the tax law with integrity and fairness.

  2. The Director, TEB, reports directly to the ADC (GE/SS) and is responsible to work with stakeholders in the tax-exempt bond community to encourage and achieve the highest degree of voluntary compliance with the law.

  3. The Office of TEB:

    1. Develops the overall TEB examination strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates TEB examination policies and procedures.

    2. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    3. Develops the strategic direction of the nationwide education and outreach programs for TEB customers in order to promote up-front voluntary compliance.

    4. Develops and implements the TEB returns classification and selection process, and the case review and closing processes.

    5. Coordinates with Chief Counsel and the DOJ on litigation issues.

    6. Coordinates with the Securities and Exchange Commission and other federal and state agencies.

  4. TEB Field Operations is comprised of TEB specialists and is supervised by TEB group managers who are supervised by the TEB manager for Field Operations. Compliance and Program Management (CPM) is comprised of TEB specialists and is supervised by TEB group managers who are supervised by the CPM Manager.

  5. The Director, TEB directly supervises the:

    1. Manager, Field Operations

    2. Manager, Compliance and Program Management

  6. For additional information on ITG, go to: TEB.

Shared Services

  1. The Shared Services (SS) mission is to support the TE/GE Commissioner by providing strategic and operational support for the operating units within the division.

  2. SS includes the Directors and staffs of the following units:

    • Business Systems Planning

    • Communications and Liaison

    • Finance

    • Human Resources

    • Research and Analysis

    • Strategy & Program Planning

Business Systems Planning
  1. The Director, BSP, reports to the ADC (GE/SS) and is responsible to gather and articulate business needs for information technology projects, applications and legacy systems.

  2. The BSP staff:

    1. Gathers and analyzes technology requirements for TE/GE in consultation with EP, EO, and GE.

    2. Assesses the feasibility of technology solutions to address gaps in business processes and assesses impact on facilities, human resources and organization structure.

    3. Develops business cases and unified work requests for information services within TE/GE, with the TE/GE Division Information Officer (DIO) and others within the Information Systems organization.

    4. Formulates Information Technology plans and budgets. Manages and monitors funds for business systems projects.

    5. Develops service level agreements with Information Technology (IT) and W&I for services, procurement and planning.

    6. Provides program management support and oversight of systems implementation projects to deliver business capabilities.

    7. Provides oversight of TE/GE campus programs, ensuring TE/GE’s submissions are processed timely and accurately.

  3. BSP is comprised of management and program analysts who are supervised by program managers.

  4. The Director, BSP, directly supervises the:

    1. Manager, Operations Maintenance & Support (OM&S)

    2. Manager, OMS Business Customer Support

    3. Manager, Systems Change Control

    4. Manager, Submission Processing Programs

  5. For additional information on BSP, go to: BSP

Communications and Liaison
  1. The Director, C&L ,reports to the ADC (GE/SS) and through its Web/Multimedia and Operations groups supports the IRS and TE/GE missions and business objectives using stakeholder partnerships, communication tools and processes, issue resolution and information sharing.

  2. The Office of C&L:

    1. Facilitates effective communication with TE/GE employees and all other internal and external stakeholders.

    2. Coordinates the development of TE/GE-wide stakeholder partnership strategy and identifies partnering opportunities.

    3. Prepares speeches and briefing papers for the TE/GE Commissioner and Deputy Commissioner.

    4. Serves as a central point of contact for such programs as Fed-State, Disclosure, Legislative Affairs, Public Liaison, Internal Communications, and Media Relations.

    5. Coordinates meetings of the Advisory Committee on Tax Exempt and Government Entities (ACT).

  3. C&L is comprised of public affairs specialists, tax law specialists, and revenue agents who are supervised by managers.

  4. The Director, C&L directly supervises the:

    1. Manager, Web/Multimedia Services

    2. Manager, Operations

  5. For additional information on C&L, go to: C&L

Finance
  1. The Director, Finance, reports to the ADC (GE/SS) and is responsible for the formulation and development of the TE/GE budget activity and the execution of its centralized financial plan.

  2. The Finance staff:

    1. Manages the resource distribution process, including the development of a financial plan that supports the program priorities of TE/GE.

    2. Manages financial resources for TE/GE, including tracking resource usage against targets, and makes projections of resource needs through year-end.

    3. Establishes financial policies, procedures and controls for TE/GE in conjunction with overall Service guidelines and procedures.

    4. Works closely with Strategy & Program Planning to develop the out year budget submissions for TE/GE and to respond to inquiries from external stakeholders.

  3. Finance is comprised of budget and financial management analysts who are supervised by the Director, Finance.

  4. For additional information on Finance, go to: Finance.

Human Resources
  1. The Director, Human Resources, reports to the ADC (GE/SS) and exists to provide top quality service to all TE/GE employees.

  2. The HR staff:

    1. Fosters a good working relationship with the National Treasury Employees Union (NTEU) throughout TE/GE.

    2. Develops and implements policies, strategies and procedures for the division within parameters set by the National Human Capital Office (HCO).

    3. Designs and develops TE/GE specific training and develops division-wide training plan.

    4. Provides workforce planning and strategic recruitment guidance.

    5. Conducts negotiations with NTEU, where appropriate, in coordination with Agency-Wide Shared Services (AWSS) and HCO.

  3. Human Resources is comprised of specialists and management and program analysts who are supervised by the Manager, Education and Development, or directly by the Director, Human Resources.

  4. For additional information on HR, go to: HR.

Strategy & Program Planning
  1. The Director, Strategy & Program Planning, reports to the ADC (GE/SS) and promotes strategic thinking among the senior leadership by helping to define the mission, vision and objectives of the Division and coordinates the business planning and reporting activities.

  2. The Strategy & Program Planning staff:

    1. Manages the strategic planning activities of TE/GE, including establishing the strategic direction for the Division and operating units and developing, monitoring, and analyzing business goals and performance measures.

    2. Manages TE/GE's performance management process, including monthly reporting of performance data through the Business Performance Management System (BPMS) and development of quarterly Business Performance Reviews (BPR).

    3. Coordinates the business planning activities, including developing business cases, determining funding priorities, and preparing resource justifications.

    4. Develops the budget submission for TE/GE and responds to inquiries about the budget and performance from external stakeholders (Department of the Treasury, Office of Management and Budget (OMB), and Congress).

  3. Strategy & Program Planning is comprised of management and program analysts who are supervised directly by the Director, Strategy & Program Planning.

  4. For additional information on Strategy & Program Planning, go to: Strategy & Program Planning.

Research and Analysis
  1. The Director, Research and Analysis, reports to the ADC (GE/SS) and enables TE/GE to work more efficiently by facilitating data-driven decision making, and to have a positive impact on business results, customer satisfaction and employee satisfaction by using data to identify underlying problems and see patterns in the data that reveal potential opportunities to improve operations.

  2. The Office of Research and Analysis:

    1. Identifies and analyzes emerging compliance trends affecting TE/GE customers, communicating the results to the appropriate operating unit.

    2. Conducts studies to determine causes for and changes in taxpayer behavior.

    3. Evaluates and performs benefit analyses of different compliance treatments.

    4. Analyzes internal work practices to maximize efficiencies and improve quality.

    5. Performs analyses to substantiate/test hypotheses proposed by the operating units.

    6. Analyzes the impact of policy decisions on the mission and compliance activities of TE/GE.

    7. Manages TE/GE's customer satisfaction survey program and analyzes and reports the results to the appropriate operating unit.

  3. Research and Analysis is comprised economists, social scientists and operations research analysts who are supervised by a front line manager and a senior manager.

  4. For additional information on Research and Analysis, go to: Research and Analysis.

GE/SS Program Management

  1. The Director, GE/SS Program Management, reports to the ADC (GE/SS) and manages TE/GE-wide programs such as the internal management documents and the TIGTA and GAO audits as well as GE/SS programs of learning and education, budget, and business performance management.

  2. The Office of GE/SS Program Management:

    1. Oversees TE/GE engagement activities.

    2. Conducts operational reviews.

    3. Coordinates TE/GE-wide Internal Management Document (IMD) process.

    4. Manages TE/GE-wide Treasury Inspector General for Tax Administration (TIGTA) and Government Accountability Office (GAO) audit programs.

  3. GE/SS Program Management is comprised of a tax analyst, a revenue agent and management and program analysts who are supervised directly by the Director, GE/SS Program Management.

Employee Plans

  1. The mission of Employee Plans (EP) is to provide EP customers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, EP, reports to the Commissioner, TE/GE, and is responsible for planning, managing, directing and executing nationwide EP activities.

  3. EP responsibilities include:

    1. Employee plans (including the qualification of pension, annuity, profit-sharing, and stock bonus plans, simplified employee pensions, saving incentive match plans for employees, and tax sheltered annuities) and related trusts;

    2. Tax treatment of participants and their beneficiaries; and deductions for employer contributions; and

    3. Procedural and administrative provisions with respect to such plans.

  4. To accomplish the mission, EP:

    1. Processes determination letter requests from employers regarding the qualified status of their pension, annuity, profit sharing, and stock bonus plans.

    2. Issues opinion and advisory letters to specific requestors regarding pre-approved pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions and saving incentive match plans for employees, and tax sheltered annuities.

    3. Develops and operates voluntary correction programs, such as the Employee Plans Compliance Resolution System (EPCRS), and issues compliance statements or enters into closing agreements under these programs.

    4. Regulates and monitors employee plans through examination of returns and compliance checks, with emphasis on protecting the interests of employee plan participants and beneficiaries.

    5. Coordinates tax administration and enforcement activities with the Department of Labor (DOL) and the Pension Benefit Guaranty Corporation (PBGC), as provided by Titles I and IV of the Employee Retirement Income Security Act of 1974 (ERISA).

    6. Provides members for the Joint Board of the Enrollment of Actuaries and oversees actuarial determinations and interpretations.

  5. The Director, EP, directly supervises and is responsible for the activities of:

    • Director, EP Rulings and Agreements (R&A)

    • Director, EP Examinations

    • Manager, EP Program Management

  6. For more information on the Director, EP, go to http://tege.web.irs.gov/about/home.asp.

EP Examinations

  1. The Director, EP Examinations, reports to the Director, EP, and is responsible for ensuring that qualified retirement plans comply with qualification, reporting/disclosure, and excise and income tax matters.

  2. The Office of EP Examinations:

    1. Develops and implements the EP returns classification and selection process, and the case review and closing processes.

    2. Monitors and evaluates the quality and effectiveness of the EP Examinations programs and coordinates the peer review process for large case examinations.

    3. Supervises the activities of EP Examinations Programs and Review, the EP Area offices, Examination Field Actuaries and the office of Examination Programs and Planning.

  3. EP Examinations is comprised of:

    1. EP examination revenue agents, supervised by EP group managers who are supervised by the EP area manager within a given geographic area;

    2. EP examination reviewers, classifiers, tax compliance officers, tax examiners, and compliance analysts who are supervised by an EP area manager;

    3. Field actuaries who are supervised by an actuary senior manager; and

    4. EP examination analysts who are supervised by an EP senior manager.

  4. The Director, EP Examinations, directly supervises the:

    1. Area Manager, Exam Programs & Review

    2. Area Managers, Pacific Coast, Northeast, Mid-Atlantic, Great Lakes, and Gulf Coast

    3. Manager, Actuarial Group

    4. Area Manager, Planning & Programs

EP Rulings and Agreements

  1. The Director, EP R&A, reports to the Director, EP, and is responsible for three types of services for retirement plans voluntary compliance, determination letters, and technical guidance.

  2. The EP R&A staff:

    1. Processes determination letter requests from employers regarding the qualified status of their pension, annuity, profit sharing, and stock bonus plans.

    2. Issues opinion and advisory letters to specific requestors regarding pre-approved pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions and saving incentive match plans for employees, and tax sheltered annuities.

    3. Develops and operates voluntary correction programs, such as the EPCRS, and issues compliance statements or enters into closing agreements under these programs.

    4. Processing requests for changes in funding method, and makes other actuarial determinations and interpretations.

    5. Coordinates with Chief Counsel on requests for funding waivers.

    6. Develops and maintains responsibility for actuarial publications and other standards for the valuation of transfers of future interests for income, estate and gift tax purposes.

    7. Coordinates with Chief Counsel and the DOJ on litigation issues and declaratory judgment cases under IRC 7476.

  3. EP Determinations is comprised of EP determination specialists and supervised by EP group managers who are supervised by area managers.

  4. EP Technical is comprised of the following functions Actuarial, Knowledge Management and Quality Assurance.

    1. The actuaries are supervised by an actuary senior manager.

    2. EP Knowledge Management (KM) consists of groups of EP specialists, revenue agents, tax law specialists and actuaries reporting to group managers who are supervised by a senior manager.

    3. Quality Assurance group members include senior revenue agents, tax examiners, and clerks reporting to a group manager.

  5. The Director, EP R&A, directly supervises the:

    1. Managers, Determinations Areas 1 & 2

    2. Manager, EP Technical

    3. Manager, Voluntary Compliance

    4. Manager, Planning Analysis & Reporting

EP Program Management

  1. The Manager, EP Program Management, reports to the Director, EP, and coordinates EP programs of budget, staffing, training and business performance reporting.

  2. The Office of EP Program Management:

    1. Develops functional work plans in consultation with Directors, EP CE&O, EP Rulings and Agreements and EP Examination, and monitors workplan accomplishments.

    2. Assists in the development of BPR criteria and participates in op review visitation programs.

    3. Assists in the development of the IRM and other required procedural guidance.

  3. EP Program Management is comprised of management and program analysts who are supervised directly by the program manager.

Exempt Organizations

  1. The mission of Exempt Organizations (EO) is to provide EO customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, EO, reports to the Commissioner, TE/GE, and is responsible for planning, managing, directing and executing nationwide EO activities.

  3. EO responsibilities include:

    1. Organizations exempt from income tax under IRC Section 501 (including private foundations and organizations described in IRC 170(b)(1)(A) (except clause (v))

    2. Political organizations described in IRC 527, and organizations described in IRC 4947(a), and

    3. Welfare benefit funds described in IRC 4976.

  4. To accomplish the mission, EO:

    1. Processes determination letter requests from exempt organizations seeking recognition of tax-exempt status.

    2. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    3. Regulates and monitors exempt organizations through examination of returns and compliance checks, with emphasis on assuring that exempt organizations continue to meet the statutory requirements for exemption and their other federal tax responsibilities, including employment taxes.

    4. Coordinates tax administration and enforcement activities with other federal and state agencies.

  5. The Director, EO, directly supervises and is responsible for the activities of:

    • Director, EO Rulings and Agreements (R&A)

    • Director, EO Examinations

    • Manager, EO Program Management

  6. For more information on the Director, EO, go to http://tege.web.irs.gov/about/home.asp.

EO Examinations

  1. The Director, EO Examinations, reports to the Director, EO, and develops and implements the overall EO enforcement strategy; develops goals to enhance compliance consistent with overall TE/GE strategy; and evaluates policies, procedures, and measures for the EO examination program that balance customer satisfaction, employee satisfaction and business results.

  2. The Office of EO Examinations:

    1. Develops and implements the EO returns classification and selection process, and the case review and closing processes.

    2. Coordinates with EP with respect to examinations of employee plans maintained by EO customers and coordinates with GE with respect to issues that exempt organizations and government entities have in common.

    3. Coordinates with SB/SE and LB&I to develop strategies to address cross-functional issues.

    4. Monitors and evaluates the quality and effectiveness of the EO Examination programs .

    5. Supervises the activities of EO Examinations Programs and Review, Compliance Strategies and Critical Initiatives, EO Compliance Area, Financial Investigations Unit, and the EO Area offices.

    6. Coordinates with Directors, TE/GE Research and Analysis and EO Rulings and Agreements, to identify emerging noncompliance areas and identify opportunities for improvement of EO processes.

  3. EO Examinations is comprised of EO Examinations specialists and supervised by EO group managers who are supervised by the EO area manager within a given geographic area.

  4. EO Compliance Area (EOCA) is supervised by an area manager and includes groups of revenue agents, tax examiners, tax compliance officers and analysts who conduct examinations, compliance checks and compliance reviews.

  5. Compliance Strategies and Critical Initiatives (CSCI) is led by a senior manager who supervises a group of senior program analysts. CSCI is responsible for identifying areas of noncompliance, using trend research and analysis, and developing strategies to improve compliance in the exempt organization community.

  6. The Director, EO Examinations, directly supervises the:

    1. Area Manager, Exam Programs & Review

    2. Area Manager, Compliance Strategies & Critical Initiatives

    3. Area Managers, Pacific Coast, Northeast, Mid-Atlantic, Great Lakes, and Gulf Coast

    4. Area Manager, EO Compliance Area

EO Rulings and Agreements

  1. The Director, EO R&A, reports to the Director, EO, and is responsible for up-front, customer-initiated activities such as determination applications, tax-exempt organization inquiries and knowledge management for EO technical issues.

  2. The Office of EO R&A:

    1. Processes determination letter requests from exempt organizations under the provisions of the Internal Revenue Code governing such organizations, including organizations seeking recognition of tax-exempt status.

    2. Processes applications for changes in or adoption of accounting methods or periods by exempt organizations.

    3. Processes or responds to inquiries from or about tax-exempt organizations.

    4. Coordinates with Chief Counsel and the DOJ on litigation issues and declaratory judgment cases under IRC Section 7428.

    5. Develops and maintains EO Knowledge Networks within TE/GE Knowledge Management.

    6. Supervises the activities of EO Determinations, EO Business Performance, Quality Assurance, and Processing; and EO Knowledge Management.

  3. EO Determinations is comprised of groups of EO Determinations specialists, and tax examiners reporting to EO group managers, who are supervised by area managers (Area 1 and Area 2).

  4. EO Business Performance, Quality Assurance, and Processing is comprised of the following groups: Business Performance & Inventory, EO Determinations Quality Assurance, and Processing & Support. Group members include senior revenue agents, analysts, tax examiners, and clerks reporting to group managers, who are supervised by an area manager (Area 3).

  5. EO Knowledge Management (KM) consists of groups of EO specialists reporting to Group managers who are supervised by an area manager (Area 4).

  6. The Director, EO R&A, directly supervises the:

    1. Managers, Determinations (Areas 1 and 2)

    2. Manager, Business Performance, Quality Assurance, and Processing (Area 3)

    3. Manager, Knowledge Management (Area 4)

EO Program Management

  1. The Manager, EO Program Management, reports to the Director, EO, and coordinates EO programs of budget, staffing, training, and business performance reporting.

  2. The Office of EO Program Management:

    1. Develops functional work plans in consultation with Directors, EO CE&O, EO Rulings and Agreements and EO Examination, and monitors workplan accomplishments.

    2. Assists in the development of BPR criteria and participates in op review visitation programs.

    3. Assists in the development of the IRM and other required procedural guidance.

  3. EO Program Management is comprised of revenue agents, and management and program analysts, who are supervised directly by the program manager.