1.1.24 Large Business and International Division

Manual Transmittal

September 24, 2020

Purpose

(1) This transmits revised IRM 1.1.24, Organization and Staffing, Large Business and International Division.

Material Changes

(1) This section contains the functional statements and responsibilities of the offices within the Large Business and International division.

(2) This IRM reflects the division title change from Large and Mid-Size Business (LMSB) to Large Business and International (LB&I) and describes the latest organizational structure of LB&I.

Effect on Other Documents

IRM 1.1.24 dated November 1, 2006 is superseded. This IRM incorporates portions of IRM 4.1.20, Headquarters and Industry Offices Responsible for LMSB PSP, and IRM 4.60.4, LB&I International Programs. Relevant parts of Interim Guidance Memorandum LB&I-01-0720-0015, "Publishing Guidance; Signature Authority; Discontinuing Industry Directive Format," are also incorporated.

Audience

All divisions and functions.

Effective Date

(09-24-2020)

Related Resources

IRM Exhibit 4.46.1-1, LB&I Examination Process, General Information and Definitions, contains a glossary of commonly used terms in LB&I.

The LB&I intranet site is: https://irssource.web.irs.gov/LBI/Pages/Home.aspx

The LB&I organization chart is available at: https://irssource.web.irs.gov/LBI/Documents/LBI_Org_Chart.pdf

John V. Cardone
Assistant Deputy Commissioner Compliance Integration
Large Business and International Division

Large Business and International Division

  1. The mission of the Large Business and International (LB&I) division is to provide large business and international taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

  2. LB&I serves C corporations, S corporations and partnerships with assets greater than $10 million. These businesses typically employ large numbers of employees, deal with complicated issues involving tax law and accounting principles, and conduct business in an expanding global environment. LB&I also serves U.S. citizens and residents with offshore activities and non-resident aliens with U.S. activities.

  3. LB&I is organized into headquarters support functions and practice areas. Support functions use data analysis and program management techniques to support LB&I’s activities. The practice areas provide pre-filing, filing, and post-filing programs and activities for the LB&I taxpayer population. The practice areas also study compliance issues within their areas of expertise and suggest campaigns to be included in the compliance plan.

  4. The LB&I organization chart is located at: https://irssource.web.irs.gov/LBI/Documents/LBI_Org_Chart.pdf. The organizational functions are described in the following subsections.

  5. See Exhibit 1.1.24-1 for a table of commonly used acronyms.

Guiding Principles

  1. LB&I is a world-class organization responsive to the needs of our customers in a global environment. We apply the tax laws with integrity and fairness using innovative approaches to customer service and compliance. Our highly skilled and engaged employees work in an environment of inclusion where each employee can make a maximum contribution to the mission of the team.

  2. A core set of guiding principles provides the foundation for LB&I:

    1. Flexible well-trained workforce ‒ LB&I cultivates an environment of continuous learning to support the workforce with focused training, foundational skillsets, specialized knowledge and dynamic tools.

    2. Optimal selection of work – LB&I uses data analytics and examiner feedback to select the best work with intended compliance outcomes.

    3. Tailored treatments – LB&I employs an integrated set of tailored treatment streams to maintain flexibility to address current and emerging issues and to achieve desired compliance outcomes.

    4. Integrated feedback loop ‒ LB&I continually collects and analyzes data and feedback to focus, plan and execute work, promote innovation, and implement feedback-based improvement.

Division Commissioner, LB&I

  1. The LB&I division commissioner is supervised by the IRS deputy commissioner for services and enforcement, and is responsible for the full range of planning, managing, directing and executing the global activities of LB&I, which are generally described in this section.

  2. The LB&I division commissioner:

    1. Serves as the chief executive and advisor to the commissioner and all IRS functions on matters within his/her jurisdiction

    2. Has supervisory responsibility for all LB&I personnel and offices located throughout the United States

    3. Assigns work, reviews work products and appraises the performance of the executive leadership team

    4. Coordinates the work of LB&I with the other functions of the IRS (including other business operating divisions, counsel, and IRS headquarters) on all administrative, policy, and technical matters pertaining to areas within LB&I’s responsibility

    5. Serves as LB&I’s principal liaison officer for congressional committees, the Department of the Treasury, the IRS commissioner's office and other departments and agencies of the government

    6. Delegates authority as appropriate and permitted

Deputy Division Commissioner, LB&I

  1. The role of the deputy division commissioner is to support the division commissioner in the accomplishment of the LB&I mission in the administration of corporate tax laws, regulations, and procedures in compliance activities.

  2. The deputy division commissioner oversees LB&I operations, including those of practice areas and headquarters support functions. The directors of practice area and support functions report directly to the deputy division commissioner.

LB&I Headquarters

  1. LB&I headquarters support functions include:

    1. Assistant Deputy Commissioner Compliance Integration

    2. Assistant Deputy Commissioner International

    3. Program and Business Solutions

Assistant Deputy Commissioner Compliance Integration

  1. The assistant deputy commissioner for compliance integration (ADCCI) reports directly to the LB&I deputy commissioner and is responsible for all ADCCI operations. ADCCI operations include Strategy, Policy and Governance; Data Solutions and Compliance Planning and Analytics.

Strategy, Policy and Governance
  1. The director of Strategy, Policy and Governance (SPG) reports directly to the ADCCI.

  2. The mission of SPG is to support the definition, planning, analysis, and balancing of LB&I’s portfolio of programs; ensure the alignment of operations to LB&I’s strategic policies, goals, and objectives to deliver value-driven results

  3. SPG policy teams are responsible for:

    • Applying a consistent approach to policy decisions for LB&I operations to ensure they align with LB&I strategic goals and objectives

    • Defining and documenting LB&I policies and monitoring LB&I operations to assess adherence to LB&I policies and quality standards

    • Ensuring all policy decisions are coordinated/vetted with internal and external stakeholders as appropriate

  4. SPG strategy and governance teams are responsible for:

    • Defining LB&I’s portfolio and forward looking portfolio strategy (e.g., LB&I priorities and resource allocation approach)

    • Supporting LB&I governance bodies and practice areas to ensure alignment of resources against the strategy

SPG Support of the Compliance Strategy Council
  1. The Compliance Strategy Council (CSC) serves as the governing body over the identification, selection, assignment and allocation of resources for all compliance and enforcement activities for LB&I taxpayers. To fulfill its roles and responsibilities in assisting the Council, SPG:

    1. Coordinates all CSC meetings

    2. Provides the CSC with the necessary tools to manage its inventory of campaigns and submissions

    3. Assists the CSC in monitoring the practice area’s execution and post-campaign activities

    4. Maintains the CSC website and SharePoint site

SPG Support of the Compliance Integration Steering Committee
  1. The Compliance Integration Steering Committee (CISC) implements compliance program priorities, determines the specific resources and skill sets needed to carry out LB&I’s compliance programs, and implements campaigns approved by the CSC. To fulfill its role and responsibilities in assisting the Council, SPG:

    1. Supports the definition, planning, analysis and balancing of LB&I’s portfolio

    2. Coordinates all CISC meetings

    3. Maintains the CISC website and SharePoint site

LB&I Fraud Program
  1. SPG is responsible for the LB&I Fraud Program, informing and educating LB&I employees about the indicators of fraudulent tax practices by individuals, partnerships and corporations and about the proper procedures to follow once fraud is identified. The fraud analyst collaborates with the Servicewide National Fraud Program and fraud technical advisors located in SB/SE to provide local case support. In addition, the fraud analyst is the liaison for Criminal Investigation and Department of Justice to resolve any issues that occur during an active investigation, prosecution and post prosecution civil closings. See the LB&I Fraud Program website and IRM 25.1 for more information.

  2. SPG is responsible for the LB&I Corporate Executive Compliance Program, informing and educating LB&I employees about their responsibilities for verifying that key officers and executives have filed their income tax returns simultaneously with the examinations of LB&I corporate tax returns. In addition, LB&I employees are required to inspect and examine key officers and executive returns when warranted. See the LB&I Corporate Executive Compliance website for guidance and IRM Exhibit 4.46.3-6 for more information.

IMD Program Coordination
  1. Any instructions to staff, such as delegation orders, interim guidance, and guidelines directing a course of action will be cleared for publication through an internal management document (IMD) coordinator in ADCCI under processes set forth by the Policy Office. The Policy Office will ensure that all LB&I stakeholders have an opportunity to comment on the guidance and that subject matter experts (SMEs) and appropriate management approve the technical aspects of the guidance.

Data Solutions
  1. The director of Data Solutions (DS) reports directly to the ADCCI. DS supports LB&I’s strategic goals by improving the accessibility, reliability, usability, and measurability of data to facilitate data-informed business decisions in all of the division’s compliance and strategic support programs.

  2. To accomplish its mission, DS:

    1. Develops and uses technological products and tools

    2. Applies advanced analytical techniques

    3. Manages projects

    4. Promotes data security

    5. Uses other skills to support LB&I’s existing and future compliance and strategic support programs

Compliance Planning and Analytics
  1. The director for Compliance Planning and Analytics (CP&A) reports directly to the ADCCI. CP&A is responsible for:

    1. Conducting all workload planning and selection for LB&I’s examination functions

    2. Collaborating with DS, SPG and the practice areas to continually ensure the highest compliance risk areas are identified and assigned to the field for compliance consideration

    3. Performing relevant research and leveraging technology and data analytics to quickly identify and assign returns with the highest risk of non-compliance

    4. Managing the systems and tools that deliver workload and provide related field support throughout the case life cycle

    5. Delivering returns, data and related information to the field in a timely and efficient manner

    6. Providing support to the field to enhance planning, risk assessment and inventory management

  2. CP&A includes:

    • Planning, Reporting and Monitoring

    • Workload Development and Delivery

    • Data and Systems Management

Planning, Reporting and Monitoring
  1. Planning, Reporting and Monitoring develops and uses data, tools, techniques, research, studies and models to support LB&I field and headquarters functions in understanding the unique and evolving make-up of the LB&I taxpayer population. This office also prepares and monitors business compliance plans used by LB&I and its practice areas.

  2. Planning, Reporting and Monitoring supports campaign development, prioritization, monitoring and feedback. These teams are responsible for:

    • Creating research studies

    • Reporting results of LB&I operations

    • Preparing and monitoring business compliance plans used by LB&I and its practice areas

Workload Development and Delivery
  1. The Campaign Development and Administration (CD&A) program teams assist the practice areas in analyzing and scoping the identified compliance risks associated with a campaign proposal. These program teams are comprised of technical employees and specialists who work closely with the practice areas to develop campaigns. CD&A is also responsible for developing filters and models used for workload selection, campaign monitoring and Content Management Collaboration support.

  2. The Whistleblower Claim for Reward Program may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer. The LB&I Whistleblower Team in Workload Development and Delivery works closely with the Whistleblower Office on all whistleblower claims involving an LB&I taxpayer. See the Knowledge Management LB&I Whistleblower Page for more information.

Data and Systems Management
  1. The mission of the Data and System Management (D&SM) group is to transform data into useful information and develop tools to support planning, risk analysis, decision- making and performance improvement for LB&I. D&SM delivers workload and provides related field support throughout the case lifecycle. This includes:

    • Obtaining, managing and providing quality data for LB&I

    • Timely and efficiently delivering returns and related information to the field

    • Providing field support to enhance planning

    • Providing risk assessment and inventory management

    • Identifying ways to better leverage and more effectively use technology in the delivery of programs and services

    • Obtaining and using feedback from customers to improve processes and systems

  2. D&SM services a wide variety of customers including the IRS research community, LB&I field employees, LB&I executives, SB/SE division, Research-Applied Analytics and Statistics (RAAS) and W&I division.

  3. To accomplish the mission and serve these customers, this group acquires, validates and maintains tax data from LB&I returns and schedules LB&I uses for planning, risk analysis, return selection and issue identification processes. D&SM provides database and systems management for multiple LB&I inventory management systems.

Assistant Deputy Commissioner International

  1. The assistant deputy commissioner international (ADCI) reports directly to the LB&I deputy commissioner and is responsible for all ADCI operations. The ADCI serves as the external-facing side of the IRS to the global community and is responsible for matters of international policy and protocol. The ADCI coordinates United States engagements with international organizations on projects and initiatives in which the IRS participates, including work with the Organisation for Economic Cooperation and Development (OECD), the Forum on Tax Administration (FTA), and the Inter-American Center of Tax Administrations (CIAT).

  2. The ADCI is delegated to act as Competent Authority or Taxation Authority for all matters encompassed by the tax treaties, tax information exchange agreements (TIEAs), FATCA intergovernmental agreements of the United States, tax coordination agreements and tax implementation agreements with the territories of the United States and to apply and interpret such treaties and agreements. The ADCI coordinates matters on behalf of the IRS commissioner, LB&I commissioner, and LB&I deputy commissioner as they relate to international policy and protocol as well as international organizations.

  3. The ADCI is responsible for leading LB&I’s coordination of international published guidance projects with the Office of Associate Chief Counsel, International and the Treasury Department’s Office of International Tax Counsel and is charged with reviewing and clearing such projects for LB&I.

Joint International Taskforce on Shared Intelligence and Collaboration
  1. The Joint International Taskforce on Shared Intelligence and Collaboration (JITSIC) brings together 40 of the world's national tax administrations that have committed to more effective and efficient ways to deal with tax avoidance. It offers a platform to enable its members to actively collaborate within the legal framework of effective bilateral and multilateral conventions and tax information exchange agreements, sharing their experience, resources and expertise to tackle the issues they face in common.

  2. JITSIC operates through a single point of contact (SPOC) in each country. The ADCI is the SPOC for the United States.

Program and Business Solutions

  1. The director of Program and Business Solutions (PBS) reports directly to the LB&I deputy commissioner and is responsible for all PBS operations. PBS is a support function and consists of:

    • Resource Solutions

    • Technology and Program Solutions

    • Equity, Diversity, and Inclusion

  2. The mission of PBS is to support LB&I in the delivery and accomplishment of its mission, goals and priorities by providing quality, timely and effective services. PBS oversees the finance, human resource, communication, learning and education, information technology needs, compliance program support, case management systems, SharePoint and collaboration technology, examination quality review and enterprise-wide initiatives and programs for LB&I. PBS is responsible for the development, implementation and evaluation of policies, programs and services that meet LB&I's unique strategic needs. Its functions include budget formulation and execution, workforce forecasting, recruitment planning and identification, resolution of division-wide labor management issues, planning of organizational change efforts, training development and delivery, succession planning, as well as internal and external communications. PBS is also responsible for LB&I’s collaboration with IT to develop strategies, integrate technology and enhance business processes to improve LB&I's ability to promote and enforce compliance with federal tax laws. PBS partners with other business operating divisions to deliver excellent customer service and products.

Resource Solutions
  1. Resource Solutions (RS) provides program support for sequestration, contingency shutdown and with building space needs for LB&I employees. The director’s office also maintains updates to the LB&I administrative procedures and provides data analysis on a regular and as-required basis.

  2. The RS organization is comprised of the director’s office and four subordinate organizations:

    • Communications and Liaison

    • Customer Liaison

    • Finance

    • Human Capital and Learning

Communications and Liaison
  1. Communications and Liaison (C&L) assists LB&I in planning and executing communications to engage internal and external stakeholders in LB&I business goals, programs and priorities. C&L maintains communication channels for information that managers and employees can use in performing their jobs.

  2. Within C&L, the LB&I Web team determines and administers policy for the LB&I intranet. The LB&I Web team maintains the LB&I owned content on IRS.gov, coordinating with the Online Services Channel Management to ensure public-facing content meets agency standards. They also provide subject-matter guidance on digital communications and web-centered technologies.

Customer Liaison and Human Capital Management
  1. Customer Liaison (CUL) and Human Capital Management (HCM) includes teams of employees who support all LB&I organizations. The CUL organization identifies and addresses LB&I’s needs related to human resources, employee training, international travel and budget requirements. CUL facilitates LB&I’s efforts to maintain a flexible and well-trained workforce that is deployed and equipped to achieve compliance goals.

Finance
  1. Finance has two offices which provide budget formulation, plan development, overall management and execution of the LB&I Financial Plan including tracking resource usage. Finance acts as the liaison between the division and IRS CFO and represents LB&I’s interests in the Division Finance Officers and Planning, Budgeting and Advisory Committee meetings.

Learning and Education
  1. Learning and Education (L&E) oversees the development, implementation and evaluation of human capital policies and programs, including related training plans and necessary budget allocations. L&E is focused on meeting the planned development needs of employees and the strategic business goals set forth by LB&I executives.

Technology and Program Solutions
  1. TPS provides leadership and support for LB&I initiatives and programs, collaborates with partners across the enterprise and is committed to delivering customer service and products with excellence.

  2. TPS consists of the following program areas:

    • Case Management System Solutions

    • Collaborative Technology Support

    • Program Planning, Coordination and Analysis

    • Quality Review and Analysis

    • Technology and Mission Support

Case Management System Solutions
  1. Case Management System Solutions (CMSS) supports LB&I’s responsibility to provide its customers operating in a global environment with innovative approaches to customer service and compliance. CMSS supports LB&I compliance operations by managing the Issue Management System (IMS) and Issue-Based Management Information System (IBMIS) which are used to meet LB&I’s overall need for comprehensive compliance management and reporting by promoting more effective customer service. IMS and IBMIS provide inclusive data on compliance features including case, entity, employee and issue development.

Collaborative Technology Support
  1. Collaborative Technology Support (CTS) provides support for SharePoint, which is the primary platform across the LB&I organization for collaboration, knowledge management, business performance reporting and work process management. CTS is responsible for oversight of SharePoint governance and procedures for LB&I. It develops standards, streamlines processes and provides training and resources to SharePoint users.

  2. CTS engages with LB&I and other federal agencies to continuously contribute to the development of standards on SharePoint governance. CTS provides a forum to share and exchange information on best practices for developing and managing SharePoint sites.

Program Planning, Coordination and Analysis
  1. Program Planning, Coordination and Analysis (PPCA) provides business reporting, audit/compliance management, project management and support services to a broad range of LB&I customers and stakeholders. The PPCA organization consists of three teams: Program Planning and Reporting, Audit & Legislative Liaison and Knowledge Management. These teams are collectively responsible for:

    • Coordinating programs that either provide information directly from the LB&I commissioner to higher levels of the IRS or provide LB&I-level information to be included with other division-level information in consolidated Servicewide reports

    • Supporting facets of LB&I technical operations, including IT budgeting and security, business continuity, internal and external surveys, and employee engagement

    • Administering programs and activities that address LB&I’s obligations to oversight agencies, congressional bodies, the IRS and the taxpaying public which include serving as the LB&I liaison or coordinator for TIGTA and General Accounting Office (GAO) audits and resulting planned corrected actions; implementation of new legislation utilizing the Legislative Analysis, Tracking and Implementation Service; requests under the Freedom of Information Act; congressional inquiries; Questions For the Record; Taxpayer Advocate Service’s operational assistance requests; litigation holds/electronic document requests; discretionary changes to tax forms and publications; and the IRS annual assurance process

    • Serving as LB&I’s primary liaison for IRS Knowledge Management activities, including coordinating and assisting practice areas with the build-out of knowledge bases in the IRS Virtual Library, promoting consistency in updating and maintaining site content and facilitating cross-BOD collaborations

Quality Review and Analysis (QRA)
  1. Quality Review and Analysis (QRA) provides LB&I customers with an evaluation of case quality, identifies best practices and makes recommendations for quality improvements. QRA provides quality data and promotes consistency in applying quality standards throughout LB&I examinations by evaluating a statistical sample of large business return and International Individual Compliance (IIC) cases for compliance with the audit and documentation requirements defined in the IRM.

  2. QRA is responsible for reporting overall quality score results from its case reviews using a Document Collection Instrument to reflect the adherence to the auditing standards. The parameters of these reviews change as the workload demands of LB&I become more diversified.

Technology and Mission Support
  1. Technology and Mission Support (TMS) provides customer-focused solutions and support to meet the technology and compliance information management needs of LB&I including:

    • Supporting LB&I by being the LB&I liaison with Information Technology (IT) for LB&I technology and business technology improvements and needs

    • Identification planning and delivery of business improvement opportunities and technology initiatives

    • Providing technical, administrative and analytical services for various technology components managed by LB&I, IT and other business operating divisions

    • Providing workload coordination between field exam and campus to enhance taxpayer compliance and providing case closure support to Centralized Case Processing

Equity, Diversity and Inclusion
  1. Equity, Diversity and Inclusion (EDI) is a neutral office/program designed to enforce discrimination laws and promote equal opportunities for all employees with diverse talents, perspectives and experiences. The LB&I EDI office provides guidance to both management and employees in accordance with IRM 1.2.1.2.8, Policy Statement 1-38, Equal Employment Opportunity; IRM 1.2.1.2.7, Policy Statement 1-37, Alternative Dispute Resolution for Equal Employment Opportunity Claims; IRM 1.20.2, Providing Reasonable Accommodation for Individuals with Disabilities; and IRM 1.20.3, Handling Harassment Allegations.

Practice Areas

  1. LB&I is organized into eight practice areas. Five of the practice areas are issue-based:

    • Pass-Through Entities

    • Enterprise Activities

    • Cross-Border Activities

    • Withholding and International Individual Compliance

    • Treaty and Transfer Pricing Operations

    The other three practice areas are geographically-based:
    • Western Compliance

    • Eastern Compliance

    • Northeastern Compliance

  2. The practice areas share a primary focus of studying compliance issues and supporting various compliance programs (See IRM 4.1.21.3.1) under the Portfolio Management strategy.

Pass-Through Entities

  1. The director of Pass-Through Entities (PTE) Practice Area reports directly to the LB&I deputy commissioner and is responsible for all PTE operations. PTE has nationwide responsibility for Global High Wealth, developing LB&I’s pass-through exam strategy, and has primary responsibility for five program areas. The five program areas within PTE are as follows:

    1. The Partnership Specialty teams provide assistance concerning partnership taxation and procedures under TEFRA, Electing Large Partnership, and the Centralized Partnership Audit Regime.

    2. The S Corporations Specialty team addresses issues on S corporation returns, Form 1120S and their owners as well as cooperative returns, Form 1120-C.

    3. The Promoter Specialty team has nationwide responsibility for promoter/material advisor penalty investigation and 6112 referrals provided by the Office of Tax Shelter Analysis (OTSA) for approval/rejection.

    4. The Ogden Pass-Through Entities (PTE) Function processes all LB&I pass-through examinations and the modification and push out processes for all LB&I and SB/SE partnership examinations subject to the centralized partnership audit regime.

    5. The Campaign Development team leads PTE’s efforts to identify, develop and monitor campaign activities within our tax law specialty.

Global High Wealth
  1. Global High Wealth (GHW) focuses compliance expertise on high wealth individuals and the enterprises they control. High wealth individuals frequently operate complex enterprises consisting of multiple, interrelated businesses and flow-through entities and often have international components. The job of GHW is to take a unified look at the entire web of business entities controlled by a high wealth individual to assess the risk such arrangements pose to tax compliance and the integrity of our tax system.

Enterprise Activities

  1. The director of the Enterprise Activities Practice Area reports directly to the LB&I deputy commissioner and is responsible for all Enterprise Activities operations. The Enterprise Activities Practice Area includes three distinct program areas:

    1. Practice Networks (PN) (formerly Issue Practice Groups) are designed to increase collaboration, expand technical expertise and transfer skills within LB&I and build content to assist LB&I personnel in developing the best and most current technical positions for the U.S. government. Each of the PNs covers various code sections.

    2. Financial Products (FP) has nationwide responsibility for personnel who specialize in the taxation of financial instruments and financial transactions, including actuaries who have a nationwide responsibility for actuarial issues.

    3. Affordable Care Act (ACA) has responsibility for implementing some of the ACA legislative provisions and collaborating with IRS-wide functions to develop and implement processes and procedures to administer ACA provisions.

Practice Networks
  1. The thirteen PNs include:

    • Life Insurance

    • Non-Life Insurance

    • Regulated Investment Companies (RICs), Real Estate Investment Trusts (REITs), Real Estate Mortgage Investment Conduits (REMICs), and Banking

    • Financial Instruments

    • Deductible and Capital Expenditures (DCE)

    • Methods of Accounting and Timing (MAT) (previously called Change in Accounting Method (CAM))

    • Inventory and 263A

    • Compensation and Benefits

    • Corporate Distributions and Adjustments

    • Corporate Income and Losses

    • General Business Credits

    • Energy and Investment Tax Credits

    • Penalties

Financial Products
  1. Financial Products (FP) specialize in the taxation of financial instruments and financial transactions. FP agents participate as a team member in the examination process, by examining the financial product transactions that a taxpayer may have undertaken. FP agents provide specialized financial product expertise to all business operating divisions within the IRS. FP agents provide services on a consultation or formal referral basis.

  2. FP agents examine FP issues that may be domestic or foreign in scope and may relate to any type of entity. Examples of FP issues include the following:

    • Stock

    • Debt, including bonds, notes, mortgages and other debt

    • Asset backed securities

    • Securitization

    • REMICs and REITs

    • Hybrid debt

    • Financial products and transactions in foreign currency

    • Commodities

    • Forward and futures contracts

    • Options

    • Notional principal contracts/swaps

    • Short sales, wash sales and constructive sales

    • IRC 475 Mark to Market

    • Hedging, speculating, trading transactions

    • Structured financial transactions

    • The amount, timing, character and/or source of debt and equity transactions

Affordable Care Act
  1. The Affordable Care Act (ACA) team in the Enterprise Activities Practice Area is responsible for analyzing specific provisions of the ACA and collaborating with other IRS functions to develop and implement processes and procedures to administer these provisions. LB&I is responsible for implementation of the following provisions:

    1. ACA Provision 9008 - Annual Fee on Branded Prescription Pharmaceutical Manufacturers and Importers (Branded Prescription Drug Fee or BPD Fee), imposes an annual fee on manufacturers and importers of BPDs with gross sales to specified government programs exceeding $5 million.

    2. ACA Provision 9010 - Annual Fee on Health Insurance Providers, imposes an annual fee on health insurance providers (IPF) with net written premiums exceeding $25 million.

    3. ACA Provision 9014 (IRC 162) - Limitation on Excessive Remuneration paid by Certain Health Insurance Providers, disallows deductions for executive remunerations over $500,000 paid by certain health insurance providers.

    4. ACA Provision 9016 - (IRC 833) Modification of IRC 833 - Treatment of Certain Health Organizations, provides that IRC 833 applies only when the percentage of total premiums expended on reimbursement for clinical services and for activities that improve health care quality provided to enrollees under its policies during such taxable year (as reported under section 2718 of the Public Health Services Act, 42 USCS §300gg-18) is not less than 85%.

    5. ACA Provision 9012 - Retiree Drug Subsidy - Modification of IRC 139A to eliminate the deduction for expenses allocable to the Medicare Part D subsidy. It applies to taxable years beginning after December 31, 2012.

    Additional information regarding the ACA tax provisions can be found at: www.irs.gov/affordable-care-act/affordable-care-act-tax-provisions.

Cross-Border Activities

  1. The director of the Cross-Border Activities (CBA) Practice Area reports directly to the LB&I deputy commissioner and is responsible for all CBA operations. CBA is responsible for administering many of the international tax provisions of the Internal Revenue Code which address cross border business transactions, including helping taxpayers understand their obligations and ensuring compliance with the law through enforcement. CBA is responsible for developing and implementing the technical, policy and procedural guidance (in collaboration with relevant LB&I stakeholders) on international issues impacting business taxpayers. Responsibilities include:

    1. Conducting examinations of international transactions and issues impacting business taxpayers

    2. Providing technical, policy and procedural guidance (in collaboration with relevant LB&I stakeholders) related to international business transactions

    3. Collaborating, networking and sharing knowledge related to Business Inbound and Business Outbound issues

    4. Administering the cross border international tax provisions of the Tax Cuts & Jobs Act of 2017

  2. This office consists of field operations, practice networks, and headquarters.

Field Operations
  1. The CBA field operations is comprised of groups of revenue agents aligned by territories to work international issues. Field operations responsibilities include:

    1. Applying international issue-specific expertise in administering tax compliance for multinational entities

    2. Identifying and elevating emerging issues that may require development of new guidance for the field

    3. Collaborating with other PAs to foster the transfer of international knowledge across LB&I

Practice Networks
  1. CBA field members are encouraged to participate in one or more PNs. The PNs are communities of employees seeking to network and share knowledge about international compliance. The PNs also develop training and curate information and resources for CBA international tax technical issues.

  2. The CBA PNs provide technical guidance and information on various international tax issues in the following areas:

    1. Foreign Derived Intangible Income

    2. CFC Income

    3. Foreign Tax Credit (Business)

    4. Repatriation (Outbound)

    5. Jurisdiction to Tax (includes Base Erosion Anti Abuse Tax)

    6. Inbound Financing

    7. Information Gathering

    8. Foreign Currency

    9. Organization and Restructuring

CBA Headquarters
  1. CBA Headquarters includes senior advisors, an executive assistant and senior program analysts/specialists who carry out various responsibilities to support CBA field operations and practice networks and collaborate across LB&I to support broader LB&I initiatives.

Withholding and International Individual Compliance

  1. The director of Withholding and International Individual Compliance (WIIC) Practice Area reports directly to the LB&I deputy commissioner and is responsible for all WIIC operations. WIIC is responsible for the delivery of complete tax administration services to the following taxpayers:

    • U.S. citizens living and/or working abroad or in a U.S. Territory/Possession

    • U.S. citizens or resident aliens who hold income producing assets in a foreign country or claim the foreign earned income exclusion or foreign tax credit

    • Foreign persons who have a U.S. filing requirement

    • Withholding agents who have responsibility to report and withhold under chapters 3 and 4

    • Non-resident aliens or foreign corporations with claims for refunds or credits under chapters 3 or 4

  2. The WIIC director oversees the following compliance areas:

    1. Foreign Payments Practice

    2. International Individual Compliance Field Operations

    3. Offshore Compliance Initiatives

    4. Planning and Specialized Programs

    5. WIIC Practice Networks (Inbound and Outbound)

    Note:

    Additional information on WIIC may be found in IRM 4.63.1, Overview of the WIIC Practice Area and IRM 4.63.2, LB&I WIIC Practice Network Knowledge Management.

Foreign Payments Practice
  1. The Foreign Payments Practice (FPP) provides oversight of chapter 3 and chapter 4 withholding tax matters with an emphasis on Servicewide coordination of technical issues, compliance, processing, and other information relating to nonresident aliens and foreign corporations. The FPP focuses resources through coordinated development of informational and educational material, improved forms and publications, processing capabilities and compliance strategies.

Pre-Filing
  1. Pre-Filing is responsible for FATCA compliance, financial intermediary implementation and centralized withholding agreements.

  2. FATCA compliance includes:

    1. Review of FATCA Registration data to ensure that Global Intermediary Identification Numbers are assigned properly based on the information provided

    2. Periodic assessment of registration

    3. Tracking and analysis of trends which may prompt FAQs and updates to instructions

    4. Development of FAQs based on common and recurring inquiries presented by industry

    5. Providing support for the implementation of FATCA compliance strategies

    6. Monthly updates of the IRS FFI list

  3. Financial intermediaries (FI) ensures that the withholding, reporting and depositing of tax for those foreign entities that have entered into withholding agreements with the IRS is conducted according to contractual requirements. These entities include qualified intermediaries, withholding foreign partnerships, withholding foreign trusts and qualified derivative dealers. FI provides support for the implementation of FATCA compliance strategies.

  4. A Centralized Withholding Agreement (CWA) is a formalized agreement or contract entered into by the IRS, a designated third-party withholding agent and a nonresident alien (NRA) athlete or entertainer, who has requested the agreement. The CWA program is a pre-filing compliance program that works to ensure proper withholding compliance. Rev. Proc. 89-47 establishes the guidelines for the CWA program.

Post-Filing/Pre-Acceptance
  1. Post-Filing/Pre-Acceptance (PF/PA) is responsible for the verification of foreign withholding with respect to credits/claims for refunds on Form 1120F or Form 1040NR. PF/PA also:

    1. Performs compliance activities focused on the data accuracy of withholding agent reporting

    2. Coordinates and reviews changes and updates to regulations, forms, publications, and IRMs

    3. Coordinates with Submission Processing and Accounts Management to resolve chapter 3 and 4 issues affecting taxpayers

    4. Coordinates outreach to other business operating divisions and external stakeholders on chapter 3 and 4 issues

    5. Provides support for the implementation of chapters 3 and 4 compliance strategies

Post-Filing
  1. Post-Filing audit is aligned by geographic teams. Post-Filing audit uses issue-specific expertise to administer international tax compliance for multinational entities. Field Compliance:

    1. Identifies and elevates emerging issues that may require development of new guidance for the field

    2. Conducts examinations of and has jurisdiction over the withholding tax returns Forms 1042, 8804 and 8288

    3. Audits Forms 1120-F claims filed by foreign corporations

    4. Receives referrals for assistance from other business operating divisions with their chapter 3 and 4 withholding tax related issues

International Individual Compliance
  1. IIC field operations is comprised of groups of revenue agents, tax compliance officers and tax examiners that are responsible for administering tax compliance for U.S. citizens residing abroad or in U.S. territories and non-resident aliens who have a U.S. filing requirement. IIC’s primary areas of responsibility include:

    1. Administration: IIC administers the tax law that affects any individual with international activity. These efforts include understanding our taxpayer population, proposing legislative changes, ensuring consistent treatment of similar taxpayers and promoting taxpayer education.

    2. Strategy Priority: IIC is responsible for developing strategies to address the highest priority issues within specific taxpayer segments. IIC coordinates with the other IRS business operating divisions to determine who is best suited to address the issues found in specific taxpayer segments.

    3. Program Delivery: IIC’s day-to-day responsibilities include identifying high risk returns and issues, case building, examining high risk returns, developing training, educating the IRS workforce, and working with specific groups in a pre-filing environment.

Offshore Compliance Initiatives
  1. Offshore Compliance Initiatives (OCI) promote voluntary compliance with U.S. tax and foreign information reporting laws through strategic enforcement actions directed at identifying U.S. taxpayers involved in abusive offshore tax schemes. In addition, they focus on the banks, other financial institutions and third parties that provide, facilitate or enable their offshore financial arrangements and structures. OCI also:

    1. Conducts information gathering and data analysis activities to identify promoters or facilitators of abusive offshore schemes for compliance activities

    2. Participates in international forums for improving voluntary compliance, sharing best practices and leveraging resources

    3. Focuses on taxpayers who did not report offshore activity through application of tax treaties

    4. Provides technical and procedural guidance on international issues associated with offshore arrangements

Planning and Specialized Programs
  1. Planning and Specialized Programs (PSP) is responsible for the identification, classification, risk assessment and return delivery of the IIC filing population. It supports the field teams with inventory and workflow by monitoring actual performance against the compliance plan and providing updates and status reports necessary to allocate time and resources properly. PSP responsibilities include:

    • Claims processing

    • Operation Assistance Requests (OARs)

    • Competent Authority filings and decisions

    • Collaboration with the issue practice networks on issues developed

    • Consultations on development of new work streams

WIIC Practice Networks (Inbound and Outbound)
  1. International field members are encouraged to participate in one or more issue PNs. The PNs are communities of employees sharing information in broad areas of international compliance providing international employees the opportunity to both learn from and teach their colleagues.

  2. The WIIC PN office focuses on compliance issues related to international individual outbound transactions and international individual inbound transactions.

    1. The Individual Outbound PN focuses on individuals (U.S. citizens or resident aliens) whose activities generate income that is earned outside the United States. The Individual Outbound PNs include the Jurisdiction to Tax-Outbound PN, the Foreign Entities PN, the Offshore Arrangements PN and the Foreign Tax Credit PN.

    2. The Individual Inbound PN focuses on U.S. source income of nonresident aliens taxed either at a flat rate for investment income, or at graduated rates on income effectively connected with a U.S. business. The Individual Inbound PNs include the U.S. Business Activities PN and the Withholding PN. The Withholding PN addresses withholding issues related to both individuals and entities.

Treaty and Transfer Pricing Operations

  1. The director of the Treaty and Transfer Pricing Operations (TTPO) Practice Area reports directly to the LB&I deputy commissioner and is responsible for all TTPO operations. TTPO identifies emerging tax treaty and transfer pricing issues and coordinates closely with LB&I leadership and Division and Associate Chief Counsel (International) to ensure consistently strong administration of treaty and transfer pricing issues throughout the IRS. TTPO also identifies, leads and participates in LB&I campaign initiatives.

  2. TTPO is responsible for transfer pricing tax compliance activities and has a treaty oversight role with regards to:

    • U.S. multinational enterprises

    • Foreign entities with U.S. operations and activities

    • U.S. citizens and residents residing outside of the U.S.

    • Offshore activities and non-resident aliens with U.S. business or investment activities

  3. The TTPO director is delegated authority under IRS Delegation Order 4-12 to perform all functions as the U.S. Competent Authority for purposes of international tax agreements to which the United States is a party.

  4. TTPO is comprised of the following programs:

    1. Treaty Administration

    2. Advance Pricing and Mutual Agreement (APMA)

    3. Transfer Pricing Practice (TPP)

Treaty Administration
  1. Treaty Administration oversees the administration of tax treaties, tax information exchange agreements (TIEAs) and other international agreements for the exchange of relevant tax information. Treaty Administration supports the Treasury Department in the negotiation of tax treaties, TIEAs and other international agreements for the exchange of relevant tax information and resolves numerous issues related to the application of FATCA.

  2. Treaty Administration is comprised of the following:

    • Exchange of Information (EOI)

    • Automatic Exchange of Information (AEOI)

    • Treaty Assistance and Interpretation Team (TAIT)

    Note:

    TAIT also includes two PNs: Treaties PN and EOI PN. As part of TAIT, these PNs report to the director, Treaty Administration.

  3. Treaty Administration’s programs support the U.S. implementation of a variety of OECD initiatives, including the Global Forum on Transparency and Exchange of Information for Tax Purposes, various working parties under the Committee on Fiscal Affairs and the work of the Forum on Tax Administration.

Exchange of Information
  1. The EOI program administers and coordinates all exchanges of information between the U.S. and foreign national tax authorities under tax treaties and Tax Information Exchange Agreements (TIEAs), except for exchanges relating to transfer pricing and mutual agreement proceedings administered by the APMA program, automatic exchanges of information administered by AEOI and certain exchanges relating to cross-border tax avoidance schemes administered by JITSIC.

  2. Other responsibilities of EOI include:

    1. Facilitating exchanges conducted in the course of simultaneous examinations and simultaneous criminal investigations involving two or more national tax authorities (the Simultaneous Examination Program and Simultaneous Criminal Investigation Program)

    2. Coordinating requests for the collection of taxes due to a requesting authority under the Mutual Collection Assistance Request program

    3. Providing tax returns and return information to Criminal Investigation in order to fulfill requests made by foreign national authorities under Mutual Legal Assistance Treaties

  3. For more information regarding EOI, see IRM 4.60.1, Exchange of Information.

Automatic Exchange of Information
  1. The AEOI program administers and coordinates all automatic exchanges of information between the U.S. and foreign national tax authorities (i.e., exchanges occurring on a regular and systematic basis, without the need for specific requests for information).

  2. Automatic exchanges include exchanges of FATCA financial account data, certain information related to the OECD’s Base Erosion and Profit Shifting project (Country-by-Country Reporting), and information on U.S.-sourced fixed determinable annual periodic (FDAP) payments to foreign persons and foreign-sourced FDAP payments to U.S. persons (traditional automatic). AEOI also coordinates activities with internal business units and foreign tax authorities with respect to FATCA intergovernmental agreements, confidentiality and data safeguards and competent authority arrangements relating to AEOI.

Treaty Assistance and Interpretation Team
  1. TAIT is responsible for addressing all issues and cases related to the operation of tax treaties, excluding exchanges of information administered by EOI, AEOI or JITSIC, or issues pertaining to transfer pricing or other allocation cases administered by APMA. TAIT’s responsibilities include:

    1. Negotiating agreements with treaty partners under mutual agreement procedures to resolve taxpayer-specific cases and negotiating generally applicable arrangements with treaty partners to clarify the application or interpretation of tax treaty provisions

    2. Developing and managing the practice networks responsible for treaty and exchange of information issues commonly encountered in examinations

    3. Providing field personnel with a central point of contact for addressing all matters pertaining to tax treaties (other than issues arising under the associated enterprises article or the business profits article), including implementation of mutual agreements that affect taxpayers’ U.S. filing requirements

    4. Developing training materials and delivering training programs for field personnel

    5. Supporting the Treasury Department in negotiations of treaties/protocols and TIEAs

    6. Supporting Treasury and IRS initiatives relating to the OECD

    7. Overseeing the U.S. Territories program

Treaties Practice Network and Exchange of Information Practice Network
  1. The Treaties PN and EOI PN fall within TAIT and as such, report to the Director, Treaty Administration.

  2. The Treaties PN provides resources on how tax treaties may affect the taxing jurisdiction of each treaty partner by modifying the results that might otherwise be obtained under domestic law. The Treaties PN addresses and develops training on a wide range of treaty matters, including the following issues:

    1. Qualification for treaty benefits under the residency and limitation on benefits articles

    2. Determination of treaty withholding rates on FDAP income, including the effect of beneficial ownership and anti-conduit rules

    3. Treatment of income derived by or through fiscally transparent entities

    4. Determination of permanent establishment status

    5. Taxation of U.S. resident and nonresident individuals under tax treaties

    6. Taxation of income related to pensions and employee plans

    7. Application of relief from double taxation articles under tax treaties

    8. Availability of mutual agreement procedures, including with respect to taxpayers’ exhaustion of remedies to contest foreign tax adjustments

    9. Compliance requirements relating to treaty benefits, such as Form 8833

  3. The EOI PN provides resources on the sharing of tax-related information between two or more countries for tax administration and enforcement purposes. This PN addresses the tools, procedures and processes used to exchange taxpayer and non-taxpayer information between the IRS and foreign tax administrators and covers a number of EOI-related topics and programs, including:

    1. Specific Requests

    2. Spontaneous Exchanges

    3. Automatic Exchanges

    4. Simultaneous Examination Program

    5. Joint Audits

    6. Simultaneous Criminal Investigation Program

    7. Mutual Legal Assistance Treaty Program

    8. Mutual Collection Assistance Request Program

U.S. Territories Program
  1. The U.S. Territories Program is responsible for:

    1. Addressing technical issues resulting from certain IRC sections unique to the U.S. territories, which include the U.S. Virgin Islands, Puerto Rico, American Samoa, the Commonwealth of the Northern Mariana Islands, and Guam

    2. Administering the Tax Coordination and Tax Implementation Agreements between the IRS and each U.S. territory tax department

    3. Coordinating and addressing technical issues that cross IRS operating divisions, including cover over payments to the territory tax departments

Advance Pricing and Mutual Agreement Program
  1. APMA resolves actual or potential transfer pricing disputes in cooperation with the taxpayer. APMA consists of the Advance Pricing Agreement (APA) program, which provides a voluntary process whereby the IRS and taxpayers may resolve transfer pricing issues and issues for which transfer pricing principles may be relevant on a prospective basis. APMA also administers the portion of the office of the U.S. Competent Authority with responsibility for cases arising under the business profits and associated enterprises articles of U.S. tax treaties. An example of a competent authority issue handled by APMA is the double tax that could be incurred as a result of an allocation made by the IRS under IRC 482 or by a foreign tax authority under an equivalent provision in its domestic law.

Transfer Pricing Practice
  1. TPP is comprised of a team of specialized transfer pricing professionals with a field examination focus. TPP may take primary responsibility for the examination of transfer pricing issues on an income tax return or may provide guidance to a team of other agents performing the examination. As such, TPP duties include:

    1. Identifying appropriate transfer pricing issues and cases for audit

    2. Performing the appropriate analysis of issues or advising examination teams in this activity and determining the best transfer pricing method to apply

    3. Developing the Service’s positions on transfer pricing issues and communicating examination findings clearly and persuasively, both orally and in writing

    4. Ensuring consistent and coordinated support of transfer pricing issues before Appeals, LB&I competent authority functions and, if necessary, in litigation

    5. Assisting in identifying emerging transfer pricing issues

    6. Coordinating with LB&I leadership, Division and Associate Chief Counsel, APMA, and PNs to ensure consistently strong administration of transfer pricing throughout the IRS

Transfer Pricing Practice Networks
  1. TPP also consists of the TPP PNs, which are groups of specialized professionals that assist examiners by addressing and collaborating on compliance issues associated with income shifting, transfer pricing and valuation. The TPP PNs also share knowledge, assess risks and work on special projects.

  2. The TPP PNs consist of the following groups:

    1. Transfer Pricing Practice Network (TPPN)

    2. Transfer Pricing Risk Assessment (TPRA) team

Transfer Pricing Practice Network (TPPN)
  1. The TPPN provides a forum where issues, audit techniques and best practices can be shared and evaluated, fostering coordination and collaboration among all those interested. The TPPN serves as an engine for income shifting strategy, training and knowledge management.

  2. The TPPN is comprised of revenue agents, tax law specialists and economists who provide guidance on various inbound and outbound income shifting issues, including transfer pricing, valuation and gain exportation and loss utilization issues. The TPPN focuses on a wide range of controlled transactions that may facilitate income shifting between U.S. and foreign-related entities (i.e. controlled foreign corporations, controlled foreign partnerships and/or foreign parents) to lower-tax environments.

  3. The TPPN addresses and develops training on a wide range of issues, including:

    • Tangible goods transactions

    • Intangibles and intangible property (IP) valuation

    • Services and cost allocations

    • Cost sharing agreements

    • Pricing financial instruments

    • Non-recognition provisions of IRC 367

    • Dual consolidated losses

    • Gain deferral method and IRC 721(c)

Transfer Pricing Risk Assessment Team
  1. The TPRA team performs high-level risk assessment using data analytic techniques to identify and evaluate transfer pricing risks. The TPRA team supports TTPO through project-focused risk assessment activities.

Western Compliance

  1. The director of Western Compliance Practice Area (WCPA) reports directly to the LB&I deputy commissioner and is responsible for all WCPA operations. The WCPA provides the full range of pre-filing, filing and post-filing programs and activities for large and mid-size businesses in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Louisiana, Montana, Nebraska, Nevada, New Mexico, Oklahoma, Oregon, Texas, Utah, Washington and Wyoming. The WCPA also has nationwide responsibility for the computer audit specialists.

Computer Audit Specialists
  1. The Computer Audit Specialist (CAS) program is a component of the WCPA (DFO-South Central) within LB&I. The CAS program consists of computer audit specialists and statistical sampling coordinators. The computer audit specialists support examinations with analysis of electronic records. The statistical sampling coordinators support examinations with statistical samples as an effective audit technique. All business units within IRS are supported by the CAS program.

Eastern Compliance

  1. The director of the Eastern Compliance Practice Area (ECPA) reports directly to the LB&I deputy commissioner and is responsible for all ECPA operations. The ECPA provides the full range of pre-filing and post-filing programs and activities for large and mid-size businesses in Alabama, Arkansas, Florida, Georgia, Illinois, Indiana, Iowa, Kentucky, Michigan, Minnesota, Mississippi, Missouri, North Carolina, North Dakota, Ohio, South Carolina, South Dakota, Tennessee and Wisconsin. The ECPA has nationwide responsibility for the Compliance Assurance Process and has Servicewide responsibility for the Engineering Program.

Engineering
  1. The Engineering Program provides expertise on numerous technical issues including research credit, depreciation, depletion and valuation. The technical experts have backgrounds in various engineering disciplines (e.g., petroleum, computer science and mining) and include individuals certified/licensed in business and real estate appraisal. Engineering and valuation teams can provide services on a consult or formal referral basis.

  2. The primary function of the Engineering Program is to provide specialized services to field personnel across multiple operating divisions as well as Appeals and Counsel.

Compliance Assurance Process
  1. The Compliance Assurance Process (CAP) is a pre-filing program, which began as a pilot in 2005. The program improves timeliness and efficiencies for both taxpayers and the IRS through a real-time review process to ensure taxpayer compliance. The program has three phases: CAP, Compliance Maintenance (CM) and CM Bridge. CM was added in 2011 when the program became permanent. CM Bridge was added in 2019 when the program was revised.

Northeastern Compliance

  1. The director of the Northeastern Compliance Practice Area (NECPA) reports directly to the LB&I deputy commissioner and is responsible for all NECPA operations. The NECPA provides the full range of pre-filing, filing, and post-filing programs and activities for large and mid-size businesses in Connecticut, Delaware, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia and Washington D.C. The NECPA has nationwide responsibility for the Tax Computation Specialists Program and Joint Committee Review.

Tax Computation Specialists
  1. The Tax Computation Specialists (TCS) Program is a component of the NECPA and has technical expertise in determining tax liability of all LB&I taxpayers. TCS provide services including:

    1. Input Return - Tax reconciliation to the filed return.

    2. Tentative Computation - Mid-cycle risk analysis or tax computation needed to determine if the team will continue the review of an audit issue.

    3. RAR Computation - RAR generated at the end of the examination.

    4. Joint Committee Spreadsheets - TCS prepares spreadsheets and completes Section 1 of Form 2285 (Restricted Interest).

Joint Committee Review
  1. Joint Committee (JC) Review oversees the preparation of JC reports for examined/surveyed cases for refunds of income, estate and gift taxes, and certain excise taxes that are reportable under IRC 6405. The current jurisdictional amount is refunds in excess of $2 million ($5 million for C corporations). JC Review has responsibility for agreed cases from all business operating divisions.

  2. JC specialists review cases for technical and procedural accuracy before preparing the reports that are submitted to the Joint Committee of Taxation (JCT) Refund Staff for review. The JCT is a congressional committee.

Practice Area PSPs

  1. A PSP analyst is embedded in each of the practice area offices and reports to the executive assistant of the practice area director.

  2. The primary responsibilities of the PSP analyst include, but are not limited to, the following:

    • Large Corporate Compliance

    • Ordering and delivering returns for examination

    • Monitoring results and inventory levels

  3. Other programs or systems that the PSP Analyst supports:

    • AIMS/ERCS (SETTS, Inventory Validation List (IVL)

    • LWIS, LIN, CBF, TIG, IBMIS

    • Campaigns

    • Other Source Workload Delivery (Bankruptcy, Joint Committee Campus (JCC), CAM, Private Letter Rulings (PLR) Information Referrals, TAS/OAR, Statutes

Key Programs

  1. LB&I Examination Process: see IRM 4.46 and Pub 5125.

  2. Compliance Assurance Process: see IRM 4.51.8.

  3. Fast Track Settlement program: see IRM 4.51.4.

  4. Pre-filing Agreement program: see Rev. Proc. 2016-30 and IRM 4.30.1.

  5. Industry Issue Resolution program: see Rev. Proc. 2016-19 and IRM 7.40.1.

  6. FATCA: see https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca.

Quick Reference Guide for Acronyms

Acronym Definition
ACA Affordable Care Act
ADCCI Assistant Deputy Commissioner Compliance Integration
ADCI Assistant Deputy Commissioner International
AEOI Automatic Exchange of Information
AJAC Appeals Judicial Approach and Culture
ALL Audit and Legislative Liaison
APA Advance Pricing Agreement
APMA Advance Pricing and Mutual Agreement
C&L Communication and Liaison
CAP Compliance Assurance Process
CAS Computer Audit Specialist
CBA Cross-Border Activities
CD&A Campaign Development and Administration
CI Criminal Investigation
CIAT Inter-American Center of Tax Administrations
CL Customer Liaison
CMSS Case Management System Solutions
CP&A Compliance Planning and Analytics
DEA Docketed Examination Assistance (DEA)
DS Data Solutions
ECPA Eastern Compliance Practice Area
ELC Enterprise Life Cycle
EOI Exchange of Information
EPN Economics Practice Network
FATCA Foreign Account Tax Compliance Act
FPP Foreign Payments Practice
FP Financial Products
FTA Forum on Tax Administration
FTS Fast Track Settlement
GAO General Accounting Office
GHW Global High Wealth
IBMIS Issue-Based Management Information System
IIC International Individual Compliance
IIR Industry Issue Resolution
IMS Issue Management System
IT Information Technology
JC Joint Committee
JITSIC Joint International Taskforce on Shared Intelligence and Collaboration
LIN LB&I Image Network
MeF Modernized e-File
NECPA Northeastern Compliance Practice Area
OCI Offshore Compliance Initiatives
OECD Organisation for Economic Cooperation and Development
OVDP Offshore Voluntary Disclosure Program
PA Practice Area
PBS Program and Business Solutions
PFA Pre-Filing Agreement
PN Practice Network
PPCA Program Planning, Coordination and Analysis
PPR Program Planning and Reporting
PSP Planning and Specialized Programs
PTE Pass-Through Entities
QRA Quality Review and Analysis
RAP Rapid Appeals Process
RS Resource Solutions
SPG Strategy, Policy and Governance
TAIT Treaty Assistance and Interpretation Team
TCS Tax Computation Specialist
TIEA Tax Information Exchange Agreement
TIGTA Treasury Inspector General for Tax Administration
TMS Technology and Mission Support
TPP Transfer Pricing Practice
TPRA Transfer Pricing Risk Assessment
TPS Technology and Program Solutions
TTPO Treaty and Transfer Pricing Operations
WCPA Western Compliance Practice Area
WIIC Withholding and International Individual Compliance