11.4.1 Governmental Liaison Operations

Manual Transmittal

December 30, 2019

Purpose

(1) This transmits revised IRM 11.4.1, Communications and Liaison, Office of Governmental Liaison, Governmental Liaison Operations.

Material Changes

(1) Various editorial changes were made throughout the IRM. Also, cross references and hyperlinks were added, removed or revised as appropriate.

IRM Changes
IRM 11.4.1.1 Updated Audience description
IRM 11.4.1.3.2 Update (2)(e)(6) to include approval signatures
IRM 11.4.1.3.3 Updated (2)(c) and (d) to include “supports”
11.4.1.3.3(5)(c) Remove toll free number and add internal link to Disclosure and Privacy Knowledge Base Site
11.4.1.3.3(5)(d) Added link to IRS Disclosure Offices
IRM 11.4.1.3.4 Added new section - Governmental Liaison Time Reporting
IRM 11.4.1.5.1 Updated (1)(c) to include “State data then become available to IRS compliance -functions as an information return on masterfile.”
IRM 11.4.1.7 (3)(e) Move information to end of (3)(b)
IRM 11.4.1.7 (3)(c) Added link for additional information about MOUs, see IRM 11.3.32.8, Memorandums of Understanding
IRM 11.4.1.7 (4) Update to include “As a condition of receipt [required by IRC section 6103(p)(4)]
IRM 11.4.1.13 Updated entire section to include the current GLIDe process
IRM 11.4.1.13.1 Added new section - Documenting the GLIDe Process, Form 15037 – Part 1: Proposal
IRM 11.4.1.13.2 Added new section - Documenting the GLIDe Process, Form 15037-A- Part 2: Plan
IRM 11.4.1.13.3 Added new section - Documenting the GLIDe Process, Form 15037-B - Part 3 - Summary
IRM 11.4.1.14 Updated title to Procedures for Routing, Approving, Signing and Terminating Basic Agreements (BA), Implementing Agreements (IA), Memorandum of Understanding (MOU), and Other Agreements
IRM 11.4.1.14.1.1 Created new section and input information originally posted in IRM 11.4.1.14.2, Formal Routing, Approval and Signing of Basic Agreements
IRM 11.4.1.14.2 Added new section Pre-Approval Process for Implementing Agreements
IRM 11.4.1.14.2.1 Added new section Formal Routing, Approval, and Signing of Implementing Agreements
IRM 11.4.1.14.2.2 Added new section Implementing Agreement Exhibit Modification Process: Instructions for Retaining, Modifying and Archiving
IRM 11.4.1.14.3 Created new section and input information originally posted in IRM 11.4.1.13.2, GL MOU Template
IRM 11.4.1.14.3.1 Added new section - MOU and Other Agreement Development and Routing Process
IRM 11.4.1.14.3.2 Added new section - MOU and Other Agreement Final Routing, Approval and Signature Process
IRM 11.4.1.14.4 Updated title and moved information originally posted in IRM 11.4.1.14.5, Officials Authorized to Sign BAs, IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies
IRM 11.4.1.14.5 Moved information originally posted in IRM 1.4.1.14.6, Procedures for Terminating Agreements with other Governmental Agencies
IRM 11.4.1.15 Added new section - IRC 6103(p)(2)(B) Request. Moved content from original section to IRM 11.4.1.18
IRM 11.4.1.16 Added new section IRS Agreements Database (IAD). Information posted as Interim Guidance Memorandum PGLD-11-0719-003 - July 3, 2019
IRM 11.4.1.16.1 Added new section Data Exchange Agreements. Information posted as Interim Guidance Memorandum PGLD-11-0719-003 - July 3, 2019
IRM 11.4.1.16.2 Added new section IRS Agreements Database (IAD) Responsibilities. Information posted as Interim Guidance Memorandum PGLD-11-0719-003 - July 3, 2019
IRM 11.4.1.16.3 Added new section IRS Agreements Database (IAD) Validation. Information posted as Interim Guidance Memorandum PGLD-11-0719-003 - July 3, 2019
IRM 11.4.1.17 Added new section - Security Summit & ISAC
IRM 11.4.1.17.1 Added new section - Security Summit & ISAC Responsibilities
IRM 11.4.1.17.1.1 Added new section - Security Summit MOU Membership
IRM 11.4.1.17.1.2 Added new section - ISAC Participation Agreement
IRM 11.4.1.17.1.3 Added new section - Onboarding
IRM 11.4.1.17.1.4 Added new section - Monitoring
IRM 11.4.1.17.1.5 Added new section - Pilots
IRM 11.4.1.18 Moved information to section originally posted in IRM 11.4.1.15, Coordination of Governmental Liaison Program Legal Issues with Counsel
IRM 11.4.1.19 Moved information to section originally posted in 11.4.1.16, Effective Use of Intranet/Internet Resources
IRM 11.4.1.19.1 Moved information to section originally posted in 11.4.1.16., Environmental Scanning
IRM 11.4.1.19.2 Moved information to section originally posted in 11.4.1.16.2, Increasing Governmental Liaison Program Visibility
IRM 11.4.1.20 Moved information to section originally posted in 11.4.1.17, Statistical Data Requests
IRM 11.4.1.21 Moved information to section originally posted in 11.4.1.18, Resolving Requests for Information and Assistance
11.4.1.21(6) Updated IRM reference to IRM 11.3.35.3, Requests Requiring Special Processing
IRM 11.4.1.21.1 Moved information to section originally posted in 11.4.1.18.1, Wage and Investment (W&I)
IRM 11.4.1.21.2 Moved information to section originally posted in 11.4.1.18.2, Tax Exempt and Government Entities (TE/GE)
IRM 11.4.1.21.3 Moved information to section originally posted in 11.4.1.18.3, Small Business/Self-Employed (SB/SE)
IRM 11.4.1.21.4 Moved information to section originally posted in 11.4.1.18.4, Large Business and International (LB&I)
IRM 11.4.1.22 Added new section and moved information to section originally posted in 11.4.1.19, Disaster and Emergency Situations
IRM 11.4.1.23 Added new section and moved information to section originally posted in 11.4.1.20, Speaker Request Procedures
IRM 11.4.1.24 Moved information to section originally posted in 11.4.1.21, Visits by Foreign Tax Officials
IRM Exhibit 11.4.1-3 Add Business Operating Division (BOD) and remove Operating Division/Functional Division (OD/FD)

Effect on Other Documents

This revision supersedes IRM 11.4.1 dated December 5, 2017, and incorporates Interim Guidance Memorandum PGLD-11-0719-003, IRS Agreement Database Internal Revenue Manual, dated July 3, 2019.

Audience

This IRM is intended for employees of the Associate Director, Governmental Liaison. This includes all Governmental Liaison, Disclosure and Safeguards (GLDS) employees.

Effective Date

(12-30-2019)

Related Resources

The Disclosure and Privacy Knowledge Base is available at the following web address: https://portal.ds.irsnet.gov/sites/vl003/pages/default.aspx.

Phyllis T. Grimes•
Director, Governmental Liaison, Disclosure and Safeguards

Program Scope and Objectives

  1. Purpose: This IRM section provides instructions concerning the Governmental Liaison (GL) program that facilitates the exchange of data and fosters partnerships with federal, state, and local governmental agencies to improve tax administration, in accordance with Policy Statement 11-98, FedState Relations. See IRM 1.2.1.11.13, Policy Statement 11-98 (Formerly P-6-14).

  2. Audience: This IRM is intended for employees of the Associate Director, Governmental Liaison. This includes all Governmental Liaison, Disclosure and Safeguards (GLDS) employees.

  3. Policy Owner: The GL Office, under GLDS, is responsible for oversight of the GL policy.

  4. Program Owner: The GLDS Office, under Privacy, Governmental Liaison and Disclosure (PGLD) is the program office responsible for oversight of the Servicewide Governmental Liaison policy.

Background

  1. The Governmental Liaison (GL) program facilitates the exchange of data and fosters partnerships with federal, state, and local governmental agencies to improve tax administration, in accordance with Policy Statement 11-98, FedState Relations. See IRM 1.2.1.11.13, Policy Statement 11-98 (Formerly P-6-14).

  2. Governmental Liaison began as a limited information exchange program in the 1920s and is now a major IRS liaison program to foster and maintain joint tax administration projects to achieve tax compliance and Service objectives via partnerships with federal, state and local governmental agencies.

  3. In 1991, the Office of FedState Relations was created in the IRS National Office. From 1994 through 1996, FedState was institutionalized in the field with the creation of FedState regional, district office and service center program managers.

  4. In July 2000, the program was expanded to include new Governmental Liaison (GL) positions, assigned responsibility for relationships with the 50 states, the District of Columbia (D.C.) and the U.S. Territories. Field GLs reported to Governmental Liaison and Disclosure (GLD) Area Managers and a centralized structure headquartered in Washington, D.C.

  5. In October 2005, GL became a part of GLD in the Communications, Liaison and Disclosure operating unit of the Small Business/Self-Employed (SB/SE) Division.

  6. In June 2011, GLD became a part of Privacy, Governmental Liaison and Disclosure (PGLD), a new organization under the Deputy Commissioner, Operations and Support. As part of this realignment, the management structure of GL changed, establishing the Associate Director, Governmental Liaison position, a GL Headquarters/Policy (HQ/Policy) manager position, as well as field GL East and West manager positions, retitled as Chief, GL HQ/Policy and Chief, GL East and West, respectively. The headquarters and field management staff report directly to the Associate Director, GL.

  7. Effective December 9, 2013, GLD was combined with the Office of Safeguards to form Governmental Liaison, Disclosure and Safeguards (GLDS), reporting to the Director, GLDS.

Authority

  1. The following items govern the authority pertaining to Governmental Liaison operations:

    • IRM 1.2.1.11.13, Policy Statement 11-98 (Formerly P-6-14)

    • IRM 11.3.32.5, Basic Agreements

    • IRM 11.3.32.6, Implementing Agreements

    • IRM 11.3.32.8, Memorandums of Understanding

Roles and Responsibilities

  1. The Office of Governmental Liaison develops and implements cooperative partnerships between the IRS and state tax agencies, as well as other federal and local governmental agencies.

Acronyms

  1. See Exhibit 11.4.1-3 for a list of acronyms used in this IRM and their definitions.

Function of the Associate Director, Governmental Liaison

  1. The Associate Director, GL supports IRS compliance, enforcement, and service to taxpayers by partnering with federal, state, and local governmental agencies to improve tax administration at all levels of government.

  2. The Associate Director, GL carries out his/her goals by:

    1. Working jointly with the business units in formulating compliance, enforcement, and customer service initiatives.

    2. Partnering with federal, state, and local governmental agencies to exchange tax and other information and engage in other joint activities.

Governmental Liaison Roles and Responsibilities

  1. The mission of the Associate Director, GL is to establish roles and responsibilities and direct overall operations for GL HQ/Policy and field GL staff.

Governmental Liaison Headquarters Policy

  1. Assists the business units in formulating, developing, testing, and implementing new initiatives.

  2. Provides national oversight and coordination of new initiatives, including the development of Memorandums of Understanding (MOUs), if applicable.

  3. Serves as the point of contact for field and headquarters business unit staff.

  4. Develops policy and provides oversight for the IRS GL program and facilitates the identification and resolution of legal and disclosure issues impacting initiatives.

  5. Serves as liaison between IRS headquarters and federal, state and local governmental agencies (for non-Tax Exempt and Government Entities (TE/GE)-related activities).

  6. Measures overall program effectiveness.

  7. Serves as primary liaison with the Federation of Tax Administrators (FTA) and for the Multistate Tax Commission (MTC).

  8. Supports IRS training classes and materials that are offered for state and local governmental agency personnel.

  9. Coordinates with Safeguards and assists Safeguards, as necessary, in soliciting overdue Safeguard Security Reports (SSRs), resolving serious deficiency findings and corrective actions and delivering key messages to external agency partners.

  10. Updates Disclosures to State Agencies Spreadsheets folder on SharePoint.

  11. Refers to and/or consults with Disclosure and Data Services, as appropriate, on requests for Federal tax information (FTI) from other governmental agencies or for other IRS information not available to the public.

  12. The GL will update and maintain agreements on the IRS Agreement Database (IAD).

  13. Inputs all actions taken into GL information management system.

Customer Service Strategy
  1. The GL HQ/Policy Customer Service Strategy (CSS) ensures effective communications with internal and external stakeholders, accomplished by the following:

    1. Sharing information and facilitating the implementation of programs involving field GL staff, other PGLD components and other business units.

    2. Collaborating with GLDS components to identify activities and develop strategies to consolidate key messages into a unified voice, as appropriate, for diverse audiences.

  2. CSS Objectives:

    1. Support PGLD strategic objectives.

    2. Establish a clear strategic direction with direct links to the resources and activities of PGLD and the IRS business units.

    3. Develop appropriate strategies to identify and resolve emerging issues identified in the field and in the Communications and Stakeholder Outreach Issue Management Resolution System and direct workflow to the appropriate process.

    4. Identify partnering opportunities with other business units.

    5. Encourage suggestions by IRS employees and external stakeholders for increased collaboration between federal, state, and local governmental agencies.

    6. Increase Service-wide awareness of GL activities.

    7. Deliver key messages to internal and external stakeholders so they clearly understand expectations and desired outcomes.

    8. Enhance and increase accessibility to GL products and documents available to internal stakeholders using the IRS Intranet, the GLDS web site, GL SharePoint site and the GL Information Management System, as appropriate.

    9. Maintain a working relationship/coordination between GL, Legislative Affairs (LA) and the Taxpayer Advocate Service (TAS).

  3. CSS Components:

    1. GL Initiative Development Guide (GLIDe) process. See IRM 11.4.1.13.

    2. The following table is a description of the GL HQ/Policy Communiqué Template:

      The GL communiqué is accessible by GL employees with proper access permissions on the GL SharePoint site. The communiqué is used by GL HQ/Policy analysts to solicit external partner involvement in a project through the field GLs, as well as to share information on national GL and business unit programs.
      The GL Communiqué streamlines communications with the field. It is the vehicle used to provide specific instructions to the field on any requested action or project implementation. The communiqué will include supporting documents, such as, MOUs, templates, fact sheets, talking points.
      A communiqué generally will be created whenever information or actions need to be solicited from or communicated to the field by GL HQ/Policy.
      The communiqué will be updated by GL HQ/Policy, as necessary, to ensure delivery of accurate messages to the field.
    3. GL Initiatives Inventory: The GL (FedState) and Federal Intergovernmental Partnering Program inventories and instructions are located on the GL SharePoint site. These inventories are GL and management tools intended to be a complete source of all GL projects and programs nationwide.

    4. The following table describes the GL SharePoint site:

      GL SharePoint is a centralized repository for agreements, instructions, templates and other necessary reference information for GL staff.
      The GL SharePoint site contains scanned agreements and MOUs and a variety of other useful information and resources.
      There is a "Search" box at the top right of every SharePoint site for searching files by keyword of the file name.
    5. GL Web Page – The GL Virtual Library contains current information regarding the IRS GL Program and activities at the following web address: https://portal.ds.irsnet.gov/sites/vl003/lists/governmentalliaison/landingview.aspx.

Tax Gap Initiatives
  1. GL Role The GLs will support service-wide initiatives to obtain data from state and federal governmental partners to enforce voluntary compliance and reduce the tax gap.

Governmental Liaison Chiefs

  1. GL Chiefs (East and West) Responsibilities

    1. Report to the Associate Director, GL.

    2. Manage, direct and oversee the work of the field GLs and of the management assistant.

    3. Deliver GL programs through effective use of staff and resources.

    4. Refer GL program issues that require technical, procedural or policy support to the Chief, GL HQ/Policy for resolution.

    5. Convey key IRS messages to senior state and local officials, either directly or through field staff.

    6. Implement the GL program by:
      1. Administering national policies, guidelines and initiatives.
      2. Partnering and networking with business unit management officials on local and national initiatives.
      3. Partnering and networking with federal, state, and local governmental agency executives responsible for operations in the GL areas.
      4. Providing area resources to support GL teams and sub-teams working on headquarters or area initiatives and projects.
      5. Coordinating input and feedback on national, area, and local initiatives and projects.
      6. Coordination of Tax Administration, (also known as Basic Agreements) (BAs), by the Chief Privacy Officer, within established time frames and for ensuring the transmission of a signed original agreements to the agency heads.
      7. Reviewing new Implementing Agreements (IAs) and MOUs prior to signing by the appropriate IRS official.
      8. Ensuring GLs support, to the extent necessary, of activities connected with safeguarding requirements of agencies receiving federal tax information (FTI) and for elevating to Safeguards any unresolved matters requiring policy, procedural or technical guidance, or assistance.

      Note:

      GL HQ/Policy does not provide policy, procedural or technical guidance on safeguard reporting requirements under the jurisdiction of Safeguards.


      9. Approving the participation of GLs in Safeguard Reviews and, in coordination with Safeguards, serving as a key contact with agencies on substantial safeguard issues that require high-level involvement to assist Safeguards in resolving deficiencies or addressing data loss/protection issues.
      10. Providing oversight of training requests from governmental agencies.
      11. Representing IRS and conveying key messages to high-level senior governmental officials at meetings, conferences, forums and other venues.
      12. Preparing briefings for the Associate Director, GL.

  2. Chief, GL Headquarters/Policy Responsibilities

    1. Report to the Associate Director, GL.

    2. Manage, direct, and oversee the work of the headquarters analyst staff.

    3. Deliver GL programs through effective use of staff and resources.

    4. Convey key IRS messages to senior state and local officials, either directly or through field GLs.

    5. Implement the GL program by:
      1. Developing, communicating and clarifying national policies, guidelines and initiatives.
      2. Partnering and networking with business unit management officials at the headquarters level.
      3. Partnering and networking, as necessary, with officials of other federal agencies and organizations, such as the FTA.
      4. Representing GL at internal conferences and meetings.
      5. Allocating headquarters resources to establish and manage national teams and sub-teams for headquarters initiatives and projects.
      6. Reviewing headquarters level MOUs and other agreements, and obtain PGLD approval signatures as necessary, prior to signing by the appropriate IRS official.

Governmental Liaisons

  1. GLs are the primary point of contact for managing IRS relationships with the following:

    1. Federal, state, and local governmental agencies in their assigned state(s) and/or Insular Territories for matters not related to tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers. The TE/GE Division has jurisdiction over governmental agencies where these issues are concerned.

    2. Insular Territories on IRS policy issues.

  2. GLs implement the GL program in their assigned states. To achieve goals of national, area, and local tax compliance or service projects, they perform key activities including, but not limited to, the following:

    1. GL Agreement-Related Program activities

    2. GL Data Exchange Program (GLDEP) activities

    3. Supports Disclosure Program activities

    4. Supports Safeguards Program activities

    5. GL Miscellaneous Program activities

  3. GL Agreement-Related Program Activities

    1. Assist in developing the BA, IA, or MOU draft, as necessary, according to approved IRM templates and coordinating with other GLDS functions and business units, as appropriate.

    2. Coordinate the signing of the BAs, IAs, MOUs and other agreements by the head of external agencies.

    3. Distribute signed original agreements and copies of such agreements to external agencies and IRS officials, as appropriate.

    4. Ensure scanning and posting of GL agreements on the GL SharePoint site and updating of the GL Initiatives Inventory.

    5. Implement national or area projects and initiatives.

    6. Initiate periodic reviews of IAs and MOUs in collaboration and coordination with the Disclosure Manager (DM), Safeguards, the business unit and the agency.

    7. Consult with GL HQ/Policy and the BOD to ensure new initiatives and projects are covered by MOUs or are added as revisions or addenda to IAs, as necessary.

  4. GLDEP Activities

    1. Manage the GLDEP locally, in accordance with IRM 11.4.2, Data Exchange Program.

    2. Advise Data Services (DS) of new agencies entering BAs and other agreements.

    3. Coordinate DS involvement, as necessary.

  5. Disclosure Program Activities

    1. Consult with Disclosure when planning or implementing new GL initiatives, especially those that involve the exchange of FTI, Personally Identifiable Information, or other sensitive but unclassified information.

    2. Refer to Disclosure all written requests for FTI received from other governmental agencies or for other information not specifically known to be available to the public.

    3. Review the Disclosure and Privacy Knowledge Base Site , which offers information on multiple topics. If there are additional Disclosure questions contact the Disclosure Help Desk.

    4. Refer external callers requesting disclosure assistance to the appropriate Disclosure office.

  6. Safeguards Program Activities

    1. Advise Safeguards of agencies entering BAs, IAs or MOUs and facilitate Safeguards involvement, as necessary.

    2. Invite Safeguards to initial meetings with agencies to address the safeguarding procedures and requirements outlined in Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies.

    3. Assist state tax/revenue agencies in meeting IRS safeguard reporting requirements by referring questions concerning proper completion of outstanding Safeguard Security Reports (SSRs) to Safeguards as they arise, soliciting overdue SSRs and Corrective Action Plans, etc.

    4. Arrange and facilitate meetings with federal, state, and local governmental agency personnel at the request of Safeguards to ensure timely and accurate resolution of serious deficiencies noted in Safeguard Review Reports, etc.

    5. Participate in on-site Safeguard Reviews, as requested or approved by Safeguards and the respective GL field Chief.

    6. Manage the relationship with the agency.

    7. Provide assistance to Safeguards to facilitate agency compliance with safeguarding requirements, as necessary, if serious issues are identified during on-site Safeguard Reviews, etc.

    8. Brief the GL Chief about serious safeguarding deficiencies or other unresolved issues.

  7. Miscellaneous Program Activities

    1. Conduct appropriate research to resolve issues and inquiries independently and consult with Disclosure, GL HQ/Policy, Data Services (DS), Safeguards, other PGLD functions and other IRS business units, as necessary.

    2. Assist business units with meetings, outreach efforts and initiatives involving federal, state and local governmental agencies.

    3. Provide information to stakeholders about IRS training available to state and local governmental agency personnel.

    4. Communicate with federal, state and local governmental agencies about IRS business unit strategic objectives and communicate external agency initiatives and objectives to key internal stakeholders.

    5. Represent the IRS at meetings with federal, state and local governmental agencies, as appropriate.

    6. Prepare briefings for the GL Chief and provide input and feedback from stakeholders regarding existing and potential IRS initiatives and projects.

    7. Notify GL HQ/Policy of agency name changes and requests new agency codes, as necessary.

    8. Input actions taken into the GL information management system.

Governmental Liaison (GL) Time Reporting

  1. This provides policies and procedures for time and activities reporting using the time reporting system eCase. Time reporting procedures include inputting time and activity data contemporaneously using eCase and TimeXpress. The data in eCase is used by the GL Division to prepare reports and briefings for management and PGLD executives.

    Note:

    The primary purpose of the time reporting system is to determine the resources expended by all GL HQ/Policy and Field GL employees and to utilize the data for data-drive decision making and planning purposes.

  2. The list below provides the history of the programs used for Time Reporting:

    1. In 2008, GL began tracking time using the Electronic—Disclosure Information Management System (e-DIMS). e-DIMS was a caseload management and timekeeping system used to record specific program activities and associated staff time. e-DIMS was officially retired on 09/30/2013.

    2. In 2012, as part of Modernized Business Products and Processes Strategy, GL rolled out the AFOIA/GLADIS project. AFOIA/GLADIS focused on using technology and developing national standards to improve the quality and efficiency of GL.

    3. In 2019, GL built on this strategy using the eCase platform, replacing AFOIA/GLADIS.

  3. The following definitions will be used throughout this section of the IRM:

    1. eCase: A web-based application for time and activity reporting in a central location for users to input, monitor, and report on time and task inventory.

    2. eCase Training Materials: The eCase GL User Manual and related materials can be viewed on the GL SharePoint site.

    3. Field GL: Government Information Specialist employees in both GL East and GL West groups.

    4. GL HQ/Policy: Analyst employees in the GL HQ/Policy group.

    5. Program/Activity/Strategy List: Listing of all GL programs, activities, strategies and overhead time.

    6. Task: eCase is a task-based system. Tasks are created, and time categorized using the Program/Activity/Strategy List.

  4. GL employees are required to input time and actions taken using the GL eCase application.

  5. Field GLs and GL HQ/Policy employees are responsible for:

    1. Accurate daily time input by the end of each business day, but no later than the next business day. If an employee is unexpectedly absent, the employee must input time upon returning to work.

    2. The accuracy of the task information in their assigned inventory.

    3. Reporting time in 30 minute increments.

    4. Closing tasks as work is completed.

  6. Group Secretaries/Management Assistants or designated personnel are responsible for:

    1. Overseeing ongoing time entry and verification for the group, generating and printing reports.

    2. Advising the Chief of the status of the time reporting process, and

    3. maintaining historical files.

  7. Governmental Liaison Chiefs or their designees are responsible for:

    1. Overseeing time reporting.

    2. Approving and ensuring completion of a timely and accurate monthly group report.

  8. The Governmental Liaison Technical Advisor periodically publishes a listing of all available programs, activities and strategies, including definitions. The list can be viewed on the GL SharePoint site.

  9. In general, detailed out time includes all hours spent by GL employees while on detail to another business unit.

  10. eCase Problem Reporting Procedures and Technical Support and Analysis (TSA) Help Desk:

    1. Employees should contact the GL e-case team with questions.

    2. Employees should utilize the TSA ticket for e-case application issues.

    3. The TSA Help Desk is staffed by Data Services.

IRS Roles and Responsibilities in Support of Governmental Liaison

  1. GL programs, initiatives, and projects often involve one or more business units to maximize cooperation and leverage resources.

  2. PGLD staff provide technical assistance and/or partner with GL, as follows:

    1. Disclosure staff provide technical assistance on existing and potential agreements involving the disclosure of FTI to accomplish IRS and/or federal, state and local governmental agency objectives.

    2. Data Services staff manage the critical GLDEP, coordinating the routine disclosure of a vast amount of FTI to qualified federal, state, and local governmental agencies.

    3. Safeguards staff work through existing GL relationships to ensure federal, state, and local governmental agencies meet their statutory requirements to protect FTI in their possession.

    4. Other PGLD organizations (Privacy Policy and Compliance (PPC) and Identity and Records Protection (IRP) provide technical expertise to GL and ongoing support, as needed, at outreach events where IRS information may be shared with federal, state, and local governmental agency stakeholders.

  3. Business unit staff at all levels provide information, commit resources and provide technical expertise necessary to create and implement initiatives and projects involving GL partners to achieve tax compliance, accomplish Service goals, and enhance federal tax administration. Memorandums of Understanding with SB/SE and W&I provide a framework for any assistance GLs need.

Partnering with Federal, State and Local Governmental Agencies

  1. GL generally manages partnering relationships between the IRS and state, local and federal governmental agencies through the GL/FedState Program, the Municipal Agency Partnering Program (MAPP) and the Federal Intergovernmental Program (FIP).

  2. The GL is the primary point of contact for partnering with these agencies for matters not related to tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers. The TE/GE division has jurisdiction over governmental agencies where these issues are concerned. The GL will:

    1. Facilitate and develop relationships, as necessary, with federal, state and local governmental agency liaisons.

    2. Coordinate meetings between IRS and federal, state, and local governmental agency staff.

    3. Facilitate projects and initiatives between federal, state, and local governmental agencies and IRS business units.

    4. Arrange joint training sessions.

    5. Manage the GLDEP locally.

    6. Act as liaison between the IRS and federal, state, and local governmental agencies for other tax administration matters by referring technical inquiries received to the appropriate business unit.

  3. The FIP provides a systematic and structured approach to expanding existing relationships and establishing new relationships with other federal agencies to develop initiatives that support business unit priorities. The program will help ensure IRS has a centralized process to appropriately coordinate new federal initiatives and provide a service-wide inventory of current agreements and projects. FIP partnerships encourage leveraging of IRS resources to identify, gather, and share information and data, particularly where initiatives and relationships have the potential for increased tax compliance and decreased taxpayer burden. To further the mission and objectives of the Service, it is critical that IRS leverages resources with other federal agencies to achieve IRS strategic goals. GL HQ/Policy will act as the liaison between the IRS and federal agency headquarters offices. GL HQ/Policy will facilitate the development of new relationships between business units and other federal agencies, but ownership of new federal initiatives will remain with the respective business unit. Existing IRS/federal agency relationships are not affected by the FIP, other than by the inclusion of ongoing initiatives in the FIP inventory. Field GLs are the primary points of contact with local branch or field offices of other federal agencies.

  4. As stated, the GL will work closely with the DM in activities where FTI is provided to state revenue and workforce agencies. The DM will coordinate, review and approve documents with respect to the following:

    1. BAs, IAs, and MOUs facilitated by the GL

    2. GLDEP enrollment agreements

    3. Tax data element selection forms

    4. Exchanges of FTI

    5. Need and use determinations and justifications by state revenue and workforce agencies for access to FTI under IRC 6103(d)

    6. Disclosure Authorization list(s)

Partnering Examples for Improving Tax Administration

  1. There are numerous opportunities for the Service to partner with federal, state, and local governmental agencies to improve federal and state tax administration. Following are four examples that involve the sharing of federal or state tax information.

    1. Modernized e-File (MeF) Program - Most states have agreements with the IRS for joint electronic filing of tax returns. Federal and state returns are transmitted by an electronic return originator to an IRS campus. Under the MeF program, the IRS separates the returns and sends the state return to the state tax agency for processing.

    2. State Income Tax Levy Program (SITLP) and Treasury Offset Program (TOP) - Under SITLP the IRS levies on state tax refunds when the taxpayer owes federal income tax. Under TOP, a state certifies tax debts through the Bureau of Fiscal Services, federal tax refunds are levied upon, and the proceeds are sent to, the participating state agency.

    3. State Reverse File Match Initiative (SRFMI) - Under SRFMI, states match the IRS Individual and Business Master File extracts received through the GLDEP and supply up to four extracts annually back to the IRS on individual income tax, corporate income tax, sales tax, and withholding data. State data then become available to IRS compliance functions as a information return on masterfile.

    4. The Questionable Employment Tax Practices (QETP) - The QETP MOU allows the IRS and State Workforce Agencies to share audit results and conduct side-by-side employment tax audits.

Stakeholder Relationship Management Overview

  1. Communications and Stakeholder Outreach (CSO) manages SB/SE’s Stakeholder Relationship Management (SRM) for practitioner and business stakeholders and maintains the CSO SRM web site with information on projects and outreach activities affecting practitioners and small business stakeholders. See Exhibit 11.4.1-1 for a chart that identifies GL and CSO stakeholder relationships and possible opportunities to support each other with respect to GL's external agency stakeholders.

  2. Many area offices have an SRM Local Council (SRMLC) to deliver the program in the field. The purpose of the SRMLC is to work issues involving more than two IRS functions and external stakeholders. The GL may participate in an SRMLC composed of members from the business units. Cross-functional council meetings provide an opportunity to pool the efforts and resources of the members and their respective stakeholders.

    1. Council meetings are a communication forum for marketing GL and other PGLD programs/roles and to improve the GL’s awareness of other functional activities, priorities, and projects. Meetings provide an opportunity to solicit and provide input for projects.

    2. Council meetings are an opportunity to encourage business units to partner with states or other agencies and vice versa. GL support for business unit projects promotes relationship building. Leveraging resources is a major benefit of mutual support.

Federal, State and Local Governmental Agency Relationship Management

  1. GL and Disclosure (sometimes in conjunction with the TE/GE Division's Federal, State, and Local Governments (FSLG) unit staff) will facilitate periodic meetings between the IRS and federal, state and local governmental agencies. Topics may include the status of ongoing initiatives, new initiatives, the Safeguards Program, training and others.

  2. GL will facilitate ad hoc meetings between the IRS and federal, state, and local governmental agencies on Service-wide issues or on functional issues.

  3. GL has a general understanding of the state and local tax structure in their assigned state(s) and can provide information about state and local taxes to the business units. Governmental Liaison will share information about new IRS policies, procedures and programs with federal, state, and local governmental agency staff.

  4. GL will refer inquiries that involve external agency tax filing requirements and other tax and compliance issues related to federal, state and local governmental agencies as employers or taxpayers (versus partnering, outreach, training and other non-tax related issues) to the TE/GE FSLG office, which has jurisdiction over governmental agencies where these issues are concerned.

Stakeholder Relationship Management Local Council

  1. The GL’s role in the SRMLC is to:

    1. Share information about external partners that may impact the business units.

    2. Identify and evaluate business unit projects and initiatives that may affect GL stakeholders.

    3. Identify opportunities for joint initiatives or partnering and suggest projects for SRMLC members to consider.

    4. Support SRMLC projects and obtain the support of GL stakeholders.

    5. Request support from the SRMLC members for GL projects.

    6. Market the GL program on an ongoing basis to other SRMLC members.

    7. Enhance relationships critical to the success of GL objectives.

  2. GLs will identify projects, initiatives, and concerns discussed in the SRMLC in which GL stakeholders may have an interest or be able to provide support. GLs will invite GL stakeholder participation, when possible, to improve the implementation of any SRMLC or business unit project or initiative.

  3. GLs will use information gained from SRMLC meetings in outreach activities directed to federal, state, and local governmental agencies.

  4. The SRMLC may prove valuable in coordinating cross-functional activities.

Disclosure of Tax Information to State Tax and Other Agencies

  1. The IRS is authorized by statute, IRC 6103(d), to disclose FTI to states (as defined by IRC 6103(b)(5), for tax administration purposes, upon written request. Complete guidelines for making disclosures of FTI to states for tax administration purposes are located in IRM 11.3.32, Disclosure to States for Tax Administration Purposes.

  2. In each of the states with an income tax, there are at least two state tax agencies to which the IRS may disclose FTI. Generally, one or more tax agencies in each state administer such taxes as individual income, corporate, franchise, sales, excise, and property tax. A separate tax agency in each state normally administers the unemployment tax.

  3. Each state tax agency and the IRS may enter into GL exchange agreements that provide for the mutual exchange of FTI and state tax information, as described below:

    1. The Agreement on Coordination of Tax Administration is commonly referred to as the "Basic Agreement (BA)" . Basic Agreements will be signed by the Chief Privacy Officer and by the head of the state tax agency. The provisions of the BA encompass required procedures and safeguards for exchanging tax information. See IRM 11.3.32.5, Basic Agreements, for more specifics regarding BAs. See Exhibit IRM 11.3.32–1, Agreement on Coordination of Tax Administration, for the standard language for BAs.

    2. Implementing Agreements are developed by the GL, in coordination with the DM, in accordance with the provisions of the BA. The IA supplements the BA by providing for continuous or routine exchanges of information, such as examination reports. New IAs will be signed by the head of the state tax agency and by the Director, GLDS. Implementing Agreement exhibits will be updated when there are changes to responsible parties, exchanges added or removed, tolerance changes, and so on. Implementing Agreements will also be amended as the need arises. For additional information about IAs, see IRM 11.3.32.6, Implementing Agreements. See the most current IA template version on the GL SharePoint site under GL Toolbox Resources.

    3. Memorandums of Understanding may be used for new projects/initiatives of limited duration that may warrant a pilot/test before a decision is made on full implementation. MOUs may also be preferable where the initiative involves voluminous procedures or provides for disclosures or activities under an authority other than IRC 6103(d). The GL MOU Template, available on the GL SharePoint site, will be used for any MOUs being developed. See IRM 11.4.1.14.4 for more specifics on the GL MOU Template. Examples of programs warranting separate MOUs include the Transcript Delivery System (TDS), which allows approved state users to request and receive certain IRS transcript products directly on-line, as well as the Modernized Internet Employer Identification Number/One Stop application, which allows any state or local agency to participate, but does not provide for the disclosure of FTI. For additional information about MOUs, see IRM 11.3.32.8, Memorandums of Understanding.

    4. GL HQ/Policy analysts will assist in determining the proper IRS official(s) to sign/execute MOUs or other agreements based on available guidance.

  4. As a condition of receipt [required by IRC section 6103(p)(4)] of FTI under any new agreement or MOU or of FTI not previously received by the agency, the agency must meet IRS safeguarding requirements, including the submission or updating of a Safeguard Security Report (SSR). The GL will forward a completed SSR Notice to the agency, to remind the agency of SSR requirements when the agency wishes to participate in new MOUs and agreements involving the disclosure of FTI to agencies, as well as for the annual GLDEP enrollment.

    1. If the approved MOU or agreement (including the GLDEP) involves the disclosure of FTI, the agency must meet IRS safeguard requirements prior to receiving FTI under the MOU.

    2. The GL will transmit the SSR Notice to the agency along with the MOU and with the annual GLDEP enrollment solicitation.

    3. The GL will post the completed SSR Notice to the GL SharePoint site, along with the MOU/agreement and will forward the SSR Notice for GLDEP enrollments to Data Services for retention, along with the approved enrollment forms. If initial MOU meetings are held, the SSR Notice will be discussed with the agency.

    4. Refer to IRM 11.3.36, Safeguard Review Program, for more information about safeguarding requirements for agencies receiving FTI.

Processing Requests for Tax Information

  1. FTI may be requested on a case-by-case basis using Form 8796-A, Request for Return/Information, Federal/State Tax Exchange Program- State and Local Government Use Only. Form 8796-A (or a letter containing the required information from Form 8796-A) is used by state tax agencies to request FTI. Form 8796, Request for Return/Information, Federal/State Tax Exchange Program, may be used by the IRS to request information from state tax/revenue agencies.

  2. Form 8796/8796-A must be signed by an officer or employee of the requesting agency who is authorized to request and receive tax information for the agency. Refer to IRM 11.3.32.10, Authorized Disclosures.

  3. GL staff who receive written requests for FTI from states via Form 8796-A or other documents will refer them to Disclosure Centralized Processing Unit for processing or assistance, unless the DM agrees, in advance, to process the request locally.

  4. GLs may assist DMs in updating the list of state personnel authorized to make written requests for FTI or the list of IRS personnel authorized to make requests to states.

Safeguard Review Program

  1. Safeguards ensures federal, state, and local governmental agencies properly protect FTI in their possession to IRS standards. Safeguards staff conduct oversight reviews of agencies to verify that safeguard requirements are met.

  2. Safeguards determines the frequency of Safeguard and Need and Use Reviews, which are usually conducted every three years, but may be more or less frequent if circumstances warrant it. Safeguards conducts Safeguard Reviews of the procedures and practices of agencies that receive FTI to determine compliance with the safeguard requirements of IRC 6103(p)(4). Safeguards also verifies agencies’ actual Need and Use of the FTI by state tax agencies.

  3. See IRM 11.3.36, Safeguard Review Program and Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies, for more information about the Safeguard Review Program.

Coordination of Projects and Joint Initiatives

  1. One of GL’s key responsibilities is to explore opportunities to partner with other governmental entities to improve tax administration and reduce burdens on taxpayers. Many opportunities are found through joint initiatives with external agencies. Opportunities also exist to partner with federal and local agencies.

  2. Governmental Liaison will assist in facilitating state, local, and federal agency support for initiatives owned by IRS business units.

  3. GLs may identify and facilitate joint initiatives involving IRS business units and other partners. However, the day-to-day management of such initiatives is the responsibility of the business unit.

Partnership Activities and Examples

  1. GLs will adhere to Section 5.3 of the BA with their state agencies, which states, "In addition to the exchange of tax and other information, the Agency and IRS will, to the extent feasible, extend to each other assistance in other tax administration matters. This may include such activities as taxpayer assistance, training of personnel, special statistical studies and compilations of data, development and improvement of tax administration systems and procedures, and such other activities as may improve administration."

  2. Examples of partnership activities authorized by the BA include:

    1. Taxpayer Assistance
      1. Joint Walk-in assistance. The IRS may offer space in a Taxpayer Assistance Center to state staff, especially during filing season, for state return preparation and assistance. IRS staff may also work at a state facility.
      2. IRS and state staff can work together at commercial sites, such as stores, to prepare returns during filing season.
      3. In some states, IRS offices and state tax agency offices are co-located. They share adjoining space, either in a commercial building or in a federal or state office where the tenant agency pays rent.
      4. In many states, the IRS and the state tax agency jointly train Voluntary Income Tax Assistance and Tax Counseling for the Elderly volunteers. This training allows the volunteers to prepare both federal and state returns at volunteer sites.

    2. Stocking Tax Forms
      1. Taxpayer Assistance Centers. In many states, the IRS and the state tax agency provide each other commonly used forms for distribution at local offices.
      2. Kiosks. In some states, the IRS and the state provide tax information at kiosks or in commercial locations at governmental offices. Services available at kiosks include printing current and prior year state and federal forms and providing answers to frequently asked questions.

    3. Training Personnel
      1. GL HQ/Policy will coordinate with IRS training staff and state tax agencies to enroll state employees in IRS training classes, such as Revenue Agent Basic Training. State employee enrollment is limited to those classes where there is space available. There is generally no cost to the state for its employee's attendance in a locally held class.
      2. GL created a training database with electronic file copies of the training classes requested most frequently by state tax agencies. These class files may be shared with state tax agencies. The agencies may print copies to train their employees. The following classes/materials are currently available:
      •LLC (Limited Liability Corporations)
      • Criminal Fraud for Revenue Officers
      • Bankruptcy Abuse Prevention & Consumer Protection Act of 2005
      • Flow Through Entities
      • TCO
      • Revenue Agent Basic Corporations
      • Revenue Agent 1040
      • Basic Employment Tax
      • FUTA (Federal Unemployment Tax Act)
      • Estate and Gift Fiduciary Training
      • LB&I Units for Partnerships, Consolidations, Liquidations, and Real Estate and Basic Valuation
      • Audit Guide for Suspected POS-Zapper Cases
      • Frontline Leadership Readiness Program
      3. Each GL area has representatives who access the training materials database to assist with filling requests from the states.
      4. Continuing Professional Education (CPE). Business units may invite state tax agency staff to attend their CPEs, especially if there are topics relevant to state tax administration. The GL will coordinate the state’s attendance at IRS CPEs. When the state has training that is of interest to IRS employees, the state may invite the IRS to participate.

Identifying Joint Initiatives

  1. Potential joint initiatives can be identified in a number of ways: as a result of a request from an BOD, on one's own initiative, brainstorming with internal and external stakeholders, or replicating an approved existing initiative.

  2. To identify joint initiative opportunities, GL must know the program goals and strategic plans and/or priorities of internal and external stakeholders. GL should have a working knowledge of IRS goals and strategic plans along with the more specific goals and objectives of the business units. In addition, GL should be familiar with the goals and strategic plans of state and local tax and non-tax agencies, federal agencies, and other potential partners.

  3. Regular meetings and networking with internal and external stakeholders are essential. Joint meetings are a good opportunity to brainstorm new initiatives, but they should be in clear support of an IRS business priority.

  4. GLs must become familiar with joint initiatives taking place in other states and areas. Successfully implemented initiatives in one state or area may be replicated in others. A nationwide listing of GL initiatives is available on the GL SharePoint site.

Implementing Joint Initiatives

  1. The role of the GL is to identify, initiate and facilitate partnering opportunities with external agencies. Implementation and day-to-day management of an initiative is the responsibility of the IRS business unit program owner. Examples of joint initiatives initiated and/or facilitated by GL but owned and managed by a business unit include:

    1. Questionable Employment Tax Practices (QETP) MOU

    2. Lien Centralization Initiative

    3. Practitioner seminars taught by IRS and state tax agency employees

    4. Modernized e-File

  2. In the role of facilitator of a business unit managed initiative, GL will ensure the initiative is worked jointly with IRS partners. Among other things, GL will:

    1. Identify contacts at the state or other governmental entity.

    2. Identify and include all relevant stakeholders (such as, Disclosure, Safeguards, Chief Counsel).

    3. Arrange and, where appropriate, attend or conduct meetings between the business unit and other governmental agencies.

    4. Monitor action plans and activities.

    5. Bring together the parties responsible for drafting any required MOUs, including, Disclosure, the Chief Counsel GL Coordinator, other GL staff, the appropriate business unit and the external stakeholder(s) involved. GL will provide input and assistance to the process of drafting the MOU, as necessary.

    6. Recommend an initiative for replication nationwide, when warranted.

GL Initiative Development Guide (GLIDe)

  1. Field GLs and GL HQ analysts work collaboratively with the IRS Business Operating Division (BOD) and other governmental entities to develop initiatives and document that activity using the GLIDe process. The GLIDe process consists of three phases: Proposal, Plan, and Summary. GL and the BOD document activity during each phase on Form 15037, Governmental Liaison Initiative Development (GLIDe) Part 1: Proposal, 15037-A GLIDe Part 2: Plan, and 15037-B GLIDe Part 3: Summary.

  2. The GLIDe Process enables Governmental Liaison and the BOD to work together to:

    • Show a business case for proposed joint initiatives with federal, state and local agencies

    • Ensure the initiatives support IRS business and/or stakeholder goals

    • Incorporate Data Driven Decision Making (DDDM) principles and data analysis

    • Consider key issues on privacy, disclosure, safeguarding, and other matters on the collection of data

  3. In partnership with the BOD, GL uses the GLIDe process to develop the initiative. Forms in the 15037 series capture key information, and secure GLDS and BOD approval involving these activities:

    1. New data exchanges/initiatives

    2. New data matching initiatives

    3. New uses of data currently exchanged

    4. Joint compliance activities

  4. The GLIDe process does not override or replace Compliance Initiative Projects (CIPs) or other campaigns.

  5. The GLIDe process consists of three (3) parts: Proposal, Plan, and Summary.

  6. Part 1: Proposal:

    1. GL proposes local/national initiatives or expansion of successful initiatives to the BOD

    2. GL will use the GLIDe process when BODs request support of their programs

    3. The Proposal shows BOD interest in an initiative and secures front-line managerial approval

  7. Part 2: Plan - The HQ analyst leads the planning and development of the initiative, with field GL support, to include:

    1. Initiative goals and steps to achieve them

    2. Activities and timeliness for completion

    3. Coordination with Information Technology, Counsel, Privacy, and impacted functions within GLDS

    4. Risks and potential piloting of the initiative

      Note:

      Once the plan is complete, GL routes the GLIDe for executive approval from the BOD and GLDS. If the executives do not concur with the initiative, GL documents the reason and discusses it with the BOD.

  8. Part 3: Summary - The HQ analyst summarizes the results of the initiative with field GL support, to include:

    1. Initiative results

    2. Lessons learned

    3. Resources used

    4. Additional recommendations

  9. GL will document the GLIDe process in the Forms 15037, 15037-A, an 15037-B. These forms serve as a historical record and business case of an initiative’s development. They are a resource for development of future initiatives. GL will store all GLIDe documents, including those not implemented, on SharePoint, accessible through the IRS Agreement Database (IAD).

Documenting the GLIDe Process, Form 15037 – Part 1: Proposal

  1. GL field or HQ analyst completes Part 1, depending upon who initiates the process.

  2. The Header must include:

    • Date [of form completion]

    • GL Point of contact

    • Phone Number [Field GL]

    • HQ Analyst Point of Contact

    • Phone Number [HQ Analyst]

    • Business Operating Division (BOD) Contact/Initiator

    • Phone Number

  3. Complete lines 1 though 11 on Form 15037 :

    Line: Description:
    1. Background This section describes how the initiative came up as an opportunity for development.
    2. Initiative Objectives This section lists the goal(s) of the initiative.
    3. Proposed Activities This section details the actions needed to fulfill the goals.
    4. Expected Outcomes/Business Measures This section documents what the BOD expects to achieve with this initiative.
    5. BOD Risk Assessment This section documents any known impact in not pursuing this initiative.
    6. Strategic Plan/Priority Supported (BOD and GLDS) This section documents the initiative’s support of BOD and GLDS strategies.
    7. Estimated Budget/Resource/Funding Requirements This section documents the estimated costs of the initiative.
    8. Proposed Partner(s) This section lists the potential internal and external partners involved in the initiative.
    9. Initiative Proposal Audience This section names the partnering IRS business units.
    Part 1: Proposal Review/Concurrence This section also secures the electronic signatures from business unit and GL at the manager or higher level, agreeing to continue with the plan.
    10. Approval from GL Chief This section documents the receipt of approval from GL Chief.
    11. BOD Proposal Results and Comments This section documents the business unit response.

Documenting the GLIDe Process, Form 15037-A- Part 2: Plan

  1. The HQ analyst takes the lead on completing Part 2: Plan, with field GL support.

  2. The Header must include:

    • Initiative Title

    • Date [of form completion]

    • HQ Analyst Point of Contact

    • Phone Number [HQ Analyst]

    • GL Point of Contact

    • Phone Number [Field GL]

    • Business Operating Division (BOD) Contact

    • Phone Number

  3. Complete lines 1 though 8 on Form 15037-A:

    Line: Description:
    1. Initiative Actions This section describes the activities needed to carry out the initiative.
    2. Timeline of Events This section documents the schedule for completion of the initiative.
    3. Resource Requirements This section documents the potential initiative costs.
    4. Measures of Business Results This section identifies how the BOD will define the success of the initiative.
    5. Coordination of Other Requirements/Documents This section documents any other administrative requirements.
    6. Risk Management: Legal, Disclosure, Privacy, Security, or Other Considerations This section documents the potential risks and actions to mitigate, manage, and monitor them.
    7. Benefits v. Challenges This section explains why IRS should pursue the initiative and identifies potential barriers.
    8. Recommended Pilot/Testing This section documents pilot programs or testing, if any.
    Part 2: Plan - Review/Concurrence Secure electronic signatures from the BOD and GL at the executive level. If both concur to continue with the initiative, complete Part 3: Summary. Otherwise, document the reason for non-concurrence and discuss it with the BOD.

Documenting the GLIDe Process, Form 15037-B - Part 3 - Summary

  1. GL HQ Policy leads preparation of the Summary, with Field GL and BOD support.

  2. The Header must include:

    • Initiative Title

    • Date [of form completion]

  3. Complete lines 1 though 6 on Form 15037-A:

    Line: Description:
    1. Summary of Initiative Outcome This section documents the results of the initiative.
    2. Business Operating Division (BOD) Points of Contact (POC) This section documents the final BOD contacts of the initiative.
    3. Resources Utilized This section summarizes the universe of resources used to complete the initiative.
    4. Early Business Measures This section provides a summary of preliminary measurable results of the initiative.
    5. Related GLIDes or Initiatives This section documents other GLIDes generated from this initiative.
    6. Additional Recommendations This section documents other information about this GLIDe.

Procedures for Routing, Approving, Signing and Terminating Basic Agreements (BA), Implementing Agreements (IA), Memorandum of Understanding (MOU), and Other Agreements

  1. Government Liaison (GL) has primary responsibility for the development and coordination of agency agreements and MOUs.

  2. An agreement is considered for specific projects/exchanges that are short term or when the disclosure is authorized under some Code section other than IRC §6103(d).

  3. GL documents agreement development using the GLIDe process.

  4. Agreements and MOUs are signed by an official in the operating division having jurisdiction for the project/exchange and who is authorized by Delegation Order 11-2.

  5. Chief, Governmental Liaison maintains a signed copy of the MOU.

  6. Agreement and MOU information is maintained on the IRS Agreement Database, see IRM 11.4.1.16, IRS Agreements Database (IAD).

  7. The FedState, or Governmental Liaison program, is now under the jurisdiction of the Chief Privacy Officer. Therefore, the Chief Privacy Officer has functional authority to execute BAs on behalf of the IRS.

Pre-Approval Process for Basic Agreements (BAs)

  1. The pre-approval process for BAs ensures all procedural, technical, legal and other issues are resolved prior to formal routing to obtain the signatures of IRS and state tax agency officials. There is no specific period for the completion of the pre-approval process. However, GLs will ensure actions are taken as expeditiously as possible to minimize delays.

  2. The GL will prepare the pre-approval package to include the following documents required for all new BAs, at a minimum:

    1. Draft BA

    2. Copies of applicable state statutes, an agency organization chart, and other relevant documentation collected in developing the draft BA

    3. Form 13839-A, Note to Reviewer (For a Signature Package), that will:
      i. Provide the justification for entering into the agreement with the state tax agency.
      ii. Include the approved “Need and Use” statement/justification
      iii. Address, where warranted, IRC 6103(p)(8) considerations outlined in Disclosure IRM 11.3.32.14.1, State Law Requirements.
      iv. Document coordination with Disclosure, Safeguards and Chief Counsel.

    4. A statement indicating GL issued an SSR Notice to the agency to ensure the agency was aware of requirements for safeguarding FTI.

  3. To initiate the pre-approval process, the GL will prepare Form 14074, Action Routing Sheet and route the BA Pre-Review package to the following:

    1. DM with jurisdiction over the state tax agency

    2. Local Counsel (in accordance with CCDM 37.1.3, The Counsel Governmental Liaison Coordination Program)

    3. Deputy Associate Director Disclosure (East/West)

    4. GL Chief (East/West)

    5. HQ Disclosure BA Coordinator

  4. Routing, reviews and changes made to the pre-approval package will be completed electronically, to the extent possible.

  5. Once the pre-approval process is completed, the HQ Disclosure BA Coordinator will return the pre-approved package to the GL to initiate formal routing, approval and signing of the BA.

Formal Routing, Approval, and Signing of Basic Agreements
  1. Upon receipt of the pre-approved BA package from HQ Disclosure, the GL will obtain the signature of the head of the state tax agency on two copies of the BA. The head of the state tax agency is generally the official (other than the governor or mayor) responsible under state law for the functions of the particular tax agency or department.

  2. After obtaining the signature of the head of the state tax agency on both copies of the BA, the GL will prepare the formal routing and approval package for the signature on the BA of the Chief Privacy Officer.

  3. The BA signed by the head of the state tax agency will be routed expeditiously by the GL to ensure it will be submitted within 30 days of receipt for the signature of the Chief Privacy Officer. GLDS routing procedures will be followed to secure the signature of the Chief Privacy Officer.

  4. Following the signature of the Chief Privacy Officer, the signed BAs will be returned to the GL. The GL will forward one signed original to the agency.

  5. The GL will scan and send a copy of the second signed BA to the GL SharePoint site Coordinator for posting to the SharePoint agreements folder for the state and will update the GL Initiatives Inventory.

  6. The BA will be effective upon execution of the signature of both parties and will continue in effect indefinitely, unless terminated, in writing, by either party. A change of incumbent in the office of either party to the agreement will have no effect on the agreement.

  7. From time to time, it may be necessary to amend specific sections of a BA by means of an addendum. Any addendum to a BA will be processed in the same manner as the original agreement was processed.

Pre-Approval Process for Implementing Agreements

  1. The pre-approval process for Implementing Agreements (IAs) ensures all procedural, technical, legal and other issues are resolved prior to formal routing to obtain the signatures of IRS and state tax agency officials. There is no specific period for the completion of the pre-approval process. However, GLs will ensure actions are taken as expeditiously as possible to minimize delays.

  2. In 2014, a new IA template was developed and approved for implementation. The most significant change is the lists of contacts and exchanges moved to exhibits. Other changes include: updated language of exchange items to make it easier for IRS functions to comply, updated Safeguards language, and the exhibits can be modified without new signatures. These changes will allow for the IA to age like the Basic Agreement (BA); meanwhile, the IA exhibits can always remain current.

  3. The following steps must be followed for the pre-approval process - Phase 1:

    1. GL will ensure the agency has a Basic Agreement (BA) posted on the GL SharePoint site.

    2. GL will review the current IA.

    3. GL will prepare an initial customized draft IA and share it with the state tax agency.

  4. The following steps must be followed to finalize the draft IA - Phase 2:

    1. GL will liaise with the primary agency point-of-contact (POC) and IRS Disclosure Manager (DM) to complete a customized draft IA, including:
      • Exhibit A: Contacts and contacts information
      • Exhibit B: Information to be sent to the Agency from IRS. The DM will approve the need and use of federal tax information requested, including tolerances and criteria
      • Exhibit C: Information to be sent to the IRS from the Agency
      • Exhibit D: List of Current Memoranda of Understanding and Other Agreements

    2. GL will liaise with the DM and agency POC to ensure the federal tax information requested in Exhibit B relates to taxes imposed by the Code chapters listed in Section 3.2 of the agency’s BA. If not, the GL will amend the BA.

    3. GL will obtain approval from GL HQ/Policy for any template body changes.

    4. GL will send the final draft IA to the IA Team for peer review.

    5. The IA Team will peer review the draft IA for content and formatting, then return the draft IA to the GL for agency signature.

Formal Routing, Approval and Signing of Implementing Agreements
  1. 1. After obtaining the signature of the head of the state tax agency on both copies of the IA, the GL will prepare the formal routing and approval package for the signature on the IA of the Chief Privacy Officer.

  2. GL will prepare the IA signature package to include the following documents:

    • IA signed by head of agency (pdf document)

    • Action Routing Sheet (ARS) and

    • Form 13839-A, Notes to Reviewer (For a signature package) requesting a signature from the GLDS Director

      Note:

      Samples of the ARS and Notes to Reviewer are posted to the GL SharePoint site.

  3. GL will initiate the IRS signature process by routing the IA signature package in the following order:

    • DM with jurisdiction over the state tax agency

    • GL Chief (East/West)

    • GL HQ/Policy Analyst

  4. GL HQ/Policy Analyst will review the package, work with the GL to resolve any issues, sign the ARS and submit to GL’s Technical Advisor to complete the GLDS routing procedures. GLDS will utilize the GLDS SharePoint Signature Package site to review the signature package for ARS review and approvals.

  5. After the GLDS Director signs the IA, the GL Technical Advisor will return the IA signature package to the GL HQ/Policy Analyst. The GL HQ/Policy Analyst will:

    • Post the newly signed IA to the agency’s IA folder on SharePoint and archive any superseded IAs

    • Update the Disclosure Spreadsheets on SharePoint and instruct the GL to review and confirm the accuracy. Notify Business Unit contacts of changes, as needed

    • Return a signed copy to the GL

  6. The GL will follow the below steps once the signed copy of the IA is received:

    • Share a copy of the signed IA with the agency via a secure method

    • Forward the IA Working Copy (Word document) and IA Modification Log to GL HQ/Policy for posting to the agency’s IA folder on SharePoint

    • Carefully review and verify the accuracy of the Disclosure Spreadsheets on SharePoint

    • Issue an SSR Notice if any new data streams are added to the IA. The completed SSR Notice will be posted to the agency’s IA folder on SharePoint

    • Complete the IAD update Form 15030 to add the new IA and archive the superseded IA

  7. The IA will be effective upon execution of the signatures of both parties and will continue in effect indefinitely, unless terminated, in writing, by either party. A change of incumbent in the office of either party to the agreement will have no effect on the agreement.

  8. From time to time, it may be necessary to modify the IA Exhibits. Any modifications will follow the process in IRM 11.4.1.14.2.2

Implementing Agreement Exhibit Modification Process: Instructions for Retaining, Modifying and Archiving
  1. Annually, or as needed, the IRS and Agency liaison officials will determine if changes to exhibits are needed. In 2017, Counsel provided new guidance, changing the way IAs are retained and modified. Counsel advised archiving the original signed IA and using an unsigned IA Working Copy that references the original signatures along with a Modification Log to track modifications. To implement Counsel’s guidance, a separate IA folder for each state tax agency was created on SharePoint.

  2. Instructions for Retaining, Modifying and Archiving Implementing Agreements were developed to assist the GL’s in perfecting modifications to the IA Exhibits. The Field GL is responsible for maintaining the IA Working Copy (word version) with the latest exhibit changes. The Field GL will eliminate all the signature information lines, and type “Document with original signatures on file”

  3. As Exhibit modification is needed, the GL will complete the following steps:

    • Download a copy of the latest IA Working Copy and Modification Log from the agency’s IA folder on SharePoint.

    • Log changes on the IA Modification Log.

    • Use the latest IA Working Copy to update the Exhibits.

    • Place the date in a text box in the upper right hand corner of affected pages using Arial 12 font. If modifying an exhibit page that has been previously modified, change the date in the established text box.

    • For any new items added to Exhibit B:
      • Notify the Disclosure Manager and obtain need/use approval.
      • Provide a completed SSR Notice to the agency and ensure a copy is posted to GL SharePoint in the state’s IA folder. IRM 11.4.1.7 (2), Disclosure of Tax Information to State Tax and Other Agencies.

    • Secure email the modified IA Working Copy and IA Modification Log to the GL East or GL West group peer reviewer. After the group level peer review is completed, the group peer reviewer will send the IA Working Copy and IA Modification Log to GL HQ/Policy Analyst for a second level review.

    • GL HQ/Policy Analyst will identify any updates to the Disclosure Spreadsheets and make the updates. The business units access the Disclosure Spreadsheets to identify the state’s request for information.

    • Send the updated IA Exhibits to the agency for concurrence. If the agency has additional changes, make changes and submit for peer review again.

    • After the agency concurs with the changes:
      • Convert the IA Working Copy to a pdf document and
      • Name this new modified IA pdf document as follows: SC### IA MMDDYYYY (date of original signing) Rev MMDDYYYY (date exhibit modified)

      Example:

      NC156 IA 09012015 Rev 10262015

    • Send the following documents to GL HQ/Policy for posting in the agency’s IA folder on SharePoint.
      • Updated IA Working Copy (word document). Naming Convention: SC### IA Working Copy

      Example:

      NC156 IA Working Copy


      • Updated IA Modification Log. Naming Convention: SC### IA Modification Log

      Example:

      NC156 IA Modification Log


      • Updated new modified pdf IA document

    • GL HQ/Policy Analyst will rename and archive the superseded pdf version on SP.
      • The first date is the signed date of the original IA; the second date, if applicable, is the modification date; and the last date is the superseded date.
      • SC### IA MMDDYYYY (date of original signing) Rev MMDDYYYY (date exhibit modified) Superseded (date agreement superseded)

      Example:

      NC156 IA 09012015 Rev 10262015 Superseded 09072017

    • Securely share a copy of the modified IA exhibits with the agency.

    • Complete and submit a single IRS Agreements Database (IAD) - Update Request Form 15030, using the following fields:
      • Field 1, Agreement ID
      • Field 8, Revision Date
      • Field 26, Requestors Name
      • Field 27, Date Submitted

      Note:

      Update any other fields as necessary. Additional instructions are on the template.

GL MOU Template

  1. The GL MOU Template, Exhibit 11.4.1-2, is available on the GL SharePoint site and will normally be used for any MOUs initiated by the Service. The template contains standardized language for disclosure, safeguards, record keeping requirements, transmittal procedures, privacy, evaluation of data exchange and evaluation of agreement, which must be included or considered for each MOU.

  2. An MOU is not required for all initiatives. However, any FTI provided to a state tax agency must be specifically addressed in the applicable IA, and/or must be covered in an MOU or other agreement or by an ad hoc (specific) written request for the information. GL will coordinate with Disclosure and the business owner to determine whether an MOU or another option will be used to establish and implement an initiative. The IRS executes Computer Matching Agreements (CMA) with federal and state agencies as required by the Privacy Act of 1974, for data exchanges designated as "matching programs" The format is specified by Treasury, See IRM 11.3, Disclosure of Official Information.

  3. An MOU may be appropriate for short-term or long-term projects, for initiatives with an indefinite life, for disclosures of FTI to a state or local tax agency under a provision of the tax code other than IRC 6103(d), or for activities not involving a disclosure of FTI or other protected information. An MOU may supplement an IA when the instructions and procedures of the activity are such that they would unduly lengthen or complicate the IA. An MOU may also be used as interim documentation of the authority and provisions of the activity when an initiative is being piloted or while the IA is being amended or renegotiated to include an ongoing activity or exchange of FTI.

  4. An MOU will be signed/executed by the head of the state tax agency or other appropriate representative of a non-tax agency authorized to legally bind the agency involved. The authority to sign MOUs and other agreements by IRS officials will be based on Service-wide and/or business unit delegated authority. GL HQ/Policy analysts will assist, as necessary, in determining the proper IRS officials to sign MOUs and agreements on behalf of the IRS. See IRM 11.4.1.14.4, Officials Authorized to Sign IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies

  5. When a business unit headquarters initiates an MOU, the GL HQ/Policy analyst will coordinate with business unit headquarters staff, Disclosure, and the Chief Counsel GL Coordinator to ensure all items in the GL MOU template are properly addressed.

  6. GL staff will refer recommended MOU or exhibits language changes to the appropriate GL/HQ Policy Analyst for coordination with Disclosure, Counsel, the business unit, etc.

MOU and Other Agreement Development and Routing Process
  1. GL will work with IRS BODs to develop the MOU and other agreement draft

  2. Upon completion of the MOU or other agreement draft, GL will route the MOU or other agreement draft through the following IRS Offices for review and input

    1. Chief Counsel

    2. Disclosure HQ

    3. Safeguards

    4. Privacy Policy

    5. Records and Information Management

    6. Data Services

      Note:

      For State MOUs, field GLs will contact Associate SB/SE Area Counsel for legal advice on routine matters relating to GL programs. The current list of Associate Area Counsel.

  3. GL will revise the MOU and other agreement draft based on the feedback and input provided by the IRS Offices under section (2) and then send the MOU or other agreement draft to agency for input and revision.

  4. Upon receipt of the agency’s feedback and input on the MOU or other agreement draft, GL will work with the IRS BODs to finalize the MOU or other agreement.

MOU and Other Agreement Final Routing, Approval, and Signature Process
  1. Upon finalizing the MOU or other agreement with the IRS BODs and Agency, GL will initiate the final routing, approval and signature process of the MOU or other agreement.

  2. GL will prepare the Note to Reviewer (NTR) and Action Routing Sheet (ARS) to route the MOU and other agreement through PGLD for review.

  3. GLDS will utilize the GLDS SharePoint Signature Package site to review the signature package for ARS review and approvals.

  4. The GL Technical Advisor will load the ARS, NTR, and the MOU and other agreement documents to SharePoint and the route the signature package to the GL East Chief or GL West Chief, GL HQ Policy Chief, GL Management Assistant to the Associate Director (AD), and to the GL AD prior to being routed to any other reviewer.

  5. Upon securing concurrence within GL, the GL Technical Advisor will route the MOU and other agreement through GLDS and PGLD via SharePoint.

  6. The routing path will be: Privacy and Records Technical Advisors, GLDS Associate Directors, and GLDS Technical Advisors.

  7. If GL worked with a specialist from the PGLD functions on the MOU or other agreement, GL shall include the specialist’s name on the NTR.

  8. Upon completion of PGLD review of the MOU and other agreement, GL will route the MOU and other agreement to Chief Counsel or Local Counsel for final clearance.

  9. Upon receipt of IRS Counsel’s approval, GL will work with the IRS BODs to route the MOU or other agreement for Agency and IRS signatures.

Officials Authorized to Sign BAs, IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies

  1. The Basic Agreement (BA) will be drafted in accordance with the procedures in Disclosure IRM 11.3.32.5 , Disclosure to States for Tax Administration Purposes, Basic Agreements. After the agreement is drafted, it will undergo a pre-approval review to ensure all aspects of the agreement are perfected prior to presenting the document for the official signatures of the appropriate IRS and state officials.

  2. Historically, the IRS Commissioner signed BAs, but Delegation Order 1-23 (formerly D.O. 193), which is found in IRM 1.2.2.2.20 , authorizes Assistant Deputy Commissioners Chief Counsel opined in GLS-112255/GLS-HQ-386-11, Authority to Execute an IRC 6103(d) Basic Agreement FedState Agreement (dated June 8, 2011), that in accordance with, the SB/SE Commissioner had functional authority over the FedState program and responsibility for protecting confidential information by external parties. Further, D.O. 1-23 authorizes division commissioners to perform work the IRS Commissioner is authorized to perform if it relates to, arises out of, or concerns activities administered by their offices.

  3. The FedState, or Governmental Liaison program, is now under the jurisdiction of the Chief Privacy Officer. Therefore, the Chief Privacy Officer has functional authority to execute BAs on behalf of the IRS.

  4. As discussed in IRM 11.3.32.6, Implementing Agreements, and IRM 11.3.32.8, Memorandums of Understanding, IAs and MOUs may be developed to supplement Basic Agreements by providing detailed procedures and working arrangements for items to be exchanged on a continuing basis and for recurring activities, whether or not they involve disclosures of FTI.

  5. Generally, IAs, MOUs, and similar agreements will be signed by the head of the partner agency or someone that has delegated authority to legally bind the agency.

  6. Counsel opined that the Director, GLDS will sign all new and amended IAs. A signature at a lower level will require an official written delegation of authority. GLDS routing procedures will be followed to obtain the GLDS director's signature.

  7. The authority to sign MOUs and other agreements on behalf of the IRS will be based on service-wide Delegation Order (D.O.) No.1-23, formerly D.O. 193; by BOD functional statements, or by other official BOD delegations of authority.

    1. D.O. 1-23 limits the authority to sign MOUs and agreements to the respective Division Commissioner(s) or Chief(s) for matters under their jurisdiction, unless the authority is further delegated through a functional statement or other source of authority. MOUs authorizing the disclosure of FTI must be signed by an delegated authority to disclosure in D.O 11-2. Delegation Order 11-2, specifies the officials authorized to disclose return information under IRC 6103. MOUs involving the disclosure of FTI must be signed by a deleted official.

    2. All MOUs and similar agreements that involve the expenditure of IT resources, in addition to the resources of one or more BODs, will be signed by both the Deputy Commissioner for Services and Enforcement and the Deputy Commissioner for Operations and Support.

    3. All MOUs and similar agreements that involve the use of resources of three or more IRS BODs, including Criminal Investigation, but excluding IT, will be signed by the Deputy Commissioner for Services and Enforcement.

Procedures for Terminating Agreements with Other Governmental Agencies

  1. When GL staff is informed by an agency or by IRS offices, such as Disclosure, Safeguards and Data Services, that an agency no longer wishes to receive FTI under existing agreements or is not receiving FTI under existing agreements, GL will:

    1. Confirm the statement (if received from a party other than the agency liaison).

    2. Review the termination clause of each agreement to be terminated to ensure the proper procedure will be followed.

    3. Advise the agency to notify the IRS, in writing, of the requested termination in accordance with the agreement. The letter should:
      i. Be addressed to the GL or GL HQ/Policy Analyst, in the case of other federal agency agreements
      ii. Include a list of the agreements the agency wishes to terminate, including the BA, the IA, MOUs, Letters of Understanding, and any other agreements that may be in place
      iii. Address only the specific agreement that the agency wants to terminate if the agency only wishes to discontinue participation in a specific program

    4. Advise a state tax agency that termination of the BA is not required to terminate other agreements. However, if the agency requests termination of the BA, the notification letter should specifically include the BA.

    5. Advise the agency that, if the BA is terminated, it may take some time to obtain a new agreement if the agency later decides to receive FTI.

  2. GL will inform the agency that the termination will not prevent other cooperative activities, such as taxpayer assistance, outreach, training, and other activities that improve tax administration between the IRS and the agency.

  3. If the agency does not send a written notification of request for termination within 30 days of the IRS request, as outlined above, GL will send a letter to the agency (certified return receipt requested) notifying the agency that termination of the agreement will occur in accordance with the agency’s verbal request.

  4. If GL is advised that a function wishes to terminate an agreement, GL will coordinate with the function in communicating with the affected state(s) and drafting a termination letter.

  5. Officials at the same position, or higher, with delegated authority to sign agreements on behalf of the IRS, will sign the termination letter.

  6. GL will advise the following offices upon receiving written notification of termination (or upon issuing a termination letter):

    1. Safeguards via SafeguardReports@irs.gov

    2. Disclosure (field or HQ, as appropriate)

    3. Data Services GLDEP Enrollment Coordinator, if the termination request involves GLDEP extracts

  7. GL will review the IA and all other agreements to determine the functional areas that may be sending information to the state agency and will complete the Terminated Agreements Checklist available on GL SharePoint to identify programs/initiatives to be terminated.

  8. After completing the checklist, GL staff will contact the GL HQ/Policy analyst responsible for terminating information exchanges. The GL HQ/Policy analyst will coordinate with other GL HQ/Policy analysts, as applicable, to advise impacted functional areas of the termination and to discontinue disclosures of additional information under the MOU/agreement.

  9. GL will send the Safeguard Security Report (SSR) Notice Regarding Federal Tax Information (FTI) received by agencies listing the FTI to be terminated to the agency and advise the agency to destroy all FTI on hand using procedures in Publication 1075, Tax Information Guidelines for Federal, State and Local Agencies, and to certify, in writing, that it has destroyed all information on hand. If the agency can/will not destroy the information immediately, the agency will provide the reason and projected date of destruction. The GL will request that the agency provide the certification of destruction in writing.

  10. GL will submit a request to remove terminated agreements from the GL Initiatives Inventory and At-A-Glance spreadsheet.

  11. GL will submit a request to the GL SharePoint administrator to update the document file name in the SharePoint document library to add “terminated” and the date terminated at the end of the agreement's file name.

  12. GL will input all actions taken into Governmental Liaison and Data Services Information System (GLADIS)/Automated Freedom of Information Act (AFOIA) System.

  13. GL will review federal, state and local agreements, periodically, and will delete agreements required to be terminated, in accordance with records control schedule guidelines.

IRC 6103(p)(2)(B) Request

  1. Under the provisions of IRC 6103 (p)(2)(B), an agency that receives Federal tax information from the IRS can request approval to disclose the Federal tax information to another state or Federal agency also authorized by the IRC to receive the Federal tax information.

  2. Field GLs follow up on state 6103(p)(2)(B) agreements, and HQ GL follows up on federal (p)(2)(B) agreements. The IAD (IRS Agreement Database) allows for a report to be pulled to highlight expirations in the coming year to help GL develop a timeline for reaching out to agencies timely to assist agencies with any decisions/ concerns. For additional information see IRM 11.3.32.25, Re-disclosures by State Tax Agencies.

IRS Agreements Database (IAD)

  1. The IRS Agreements Database (IAD) is a centralized, comprehensive Access database which includes agreements IRS has with federal, state, and local governmental agencies as well as specific non-governmental exchange partners. Governmental Liaison (GL) uses the IAD to reference, research and analyze agreement data, generate inventory reports, and access the agreement document(s) located on GL SharePoint (SP). Prior to development of the IAD in 2015, GL had no means to view, research, or analyze summary agreement data in one location. The IAD stores data about each agreement and associated external customer. GL can access agreement and customer data in the IAD through filtered searches or configured Inventory Reports.

  2. The IAD includes summary data and links to agreements that require PGLD oversight for privacy, disclosure, and safeguarding such as:

    • All IRS-executed data exchange agreements with United States federal, state, territory, and local governmental agencies.

    • All IRS-executed data exchange agreements with specific non-governmental exchange partners.

Data Exchange Agreements

  1. IAD is a GLDS owned system used to maintain inventory of data exchange agreements and memorandums of understanding, which includes the following:

    • Memorandums of Understanding (MOU), a formal agreement which documents an intended common line of action between two parties.

    • On-Line access agreements allow IRS employees to obtain personally identifiable information (PII) from external government agency systems (federal or state). These agreements generally involve disclosure of taxpayer identities authorized by Internal Revenue Code (IRC) 6103(k)(6)Investigative Disclosures and should be documented by an agreement, MOU, Interagency Agreement (IAA), or similar agreement with the government agency, and should include appropriate privacy, disclosure and security clauses and/or terms of service agreement to cover the access of sensitive but unclassified (SBU) data about individuals in the systems.

      Example:

      Some examples include: Collection’s Department of Motor Vehicle (DMV) agreements, Taxpayer Identification Number (TIN) Matching and Income Verification Express Services (IVES) agreements.

    • Agreements involving consent-based disclosures under IRC 6103(c)with a governmental agency.

      Note:

      PGLD tracks these consent-based disclosures distinctly, because the Congressional authorization for the use of return information for these federal and state programs is not explicitly authorized under IRC 6103.

    • Criminal Investigation (CI) MOUs that cover disclosure of federal tax returns and return information contain sensitive information and are maintained by CI. A copy may be stored on the GL SharePoint Site.

  2. The IAD excludes the following data exchange agreements:

    • Interconnection Security Agreements (ISAs) cover the security protocols for data transmission and are developed and maintained by Cybersecurity

    • Tax Treaties, Mutual Legal Assistance Treaties (MLATs), and Foreign Account Tax Compliance Act (FATCA) agreements are developed and maintained by Large Business & International (LB&I)
      •FATCA agreements are publicly available on IRS.gov
      •Tax Treaties include sensitive information and the data exchange is outside PGLD’s jurisdiction

      Note:

      Refer any Treasury Inspector General Tax Administration (TIGTA)/Government Accounting Office (GAO) or Congressional requests for treaty-related information to LB&I for response

    • Online Access agreements involving IRC 6103(k)(6) disclosures executed with non-governmental entities (i.e. financial institutions, universities and private sector businesses)

    • Vendor contracts for tax administration services, i.e. procurement awards, task orders, etc. These agreements are maintained by Procurement. Contracts for disclosure of return information under IRC 6103(n) for tax administration purposes with non-governmental entities are not managed by PGLD.

    • Financial Crimes Task Force (FCTC) MOU and other agreements with law enforcement agencies covering rules of engagement between the agencies and CI, and do not involve a data exchange

    • IRC 6103(c) consent-based disclosure agreements with non-governmental entities (i.e. taxpayer requests for disclosure)

    • W&I (Return and Income Verification Services (RAIVS), Taxpayer Assistance Centers etc.)

      Note:

      These agreements are NOT tracked in the IAD because they are housed in databases established by the owning function which is responsible for maintaining record copies, any required reporting, and keeping them up to date. Questions concerning these agreements should be directed to the appropriate function.

  3. The IAD includes the following modules, sections and reports:

    • MOU/Other Data - the MOU module provides:
      • The HQ GL and business unit contact information.
      • The purpose of and link to the associated agreement/MOU.

    • Governmental Liaison Initiative Development Process (GLIDe) – the GLIDe module provides the GL and contact information; descriptions and Parts (1,2, or 3) of the GLIDe form, and link to the GLIDe documents on GL SharePoint.

    • Reimbursables – this module is utilized and maintained by Data Services Data Exchange and Quality Initiatives (DEQI) office.

    • Governmental Liaison Data Exchange Program (GLDEP) – this module is utilized and maintained by Data Services.

    • Signature Packages – this module provides data on the current signature status of agreements requiring executive approval and signature.

    • Customer Data – this module provides external customer name and contact information. It also includes the Safeguard Security Report (SSR) due date information and identifies the supporting Disclosure Area Office.

    • Inventory Reports by GL – this module provides a standardized inventory report for GLs. This report excludes terminated agreements.

    • Inventory Report by Area – this module provides a standardized inventory report by Area. This report includes terminated agreements.

IRS Agreements Database (IAD) Responsibilities

  1. Access to the IAD is restricted and requires approval from Data Services, Technical Support & Analysis (TSA) office.

  2. Governmental Liaison (GL) employees have access to the IAD as part of their responsibilities working on agreements with federal, state and local governmental agencies. GLs have “read” permissions to the IAD information, allowing them to view and to generate inventory reports. GLs cannot make changes to the IAD data unless granted update permissions.

  3. The GL HQ/Policy Analyst assigned to the federal, state, territory, or local governmental agency is responsible for maintaining the IAD records in the MOU/other agreement and customer database modules for their assigned agency.

    • GL supports the accuracy of the IAD data by performing reviews of monthly inventory reconciliation reports, providing results to management and annual IAD data validation reviews.

    • GL must initiate a request to have the agreement data added to the IAD when a new agreement is established.

    • GL must initiate request for IAD data updates when an agreement is revised.

    • GL must initiate requests to update the IAD information if an agreement expires or is terminated.

    • GLs must review the IAD data on a continual basis to maintain the most current and accurate agreement database records.

  4. Customer data fields on the IAD include:

    • Customer ID number

    • State

    • Name of agency

    • Agency code

    • Agency type (e.g., DOR, SWA, SNT)

    • Agency contact name, phone number, and email address

    • GL Area (e.g., HQ, E, W)

    • GL POC

    • Disclosure Area

    • SSR Due Date

  5. Agreement data fields the IAD include:

    • Agreement ID number

    • Agreement control number

    • Agreement title

    • Agreement description

    • Agreement date

    • Revision date

    • FTI (Y or N)

    • Who benefits

    • Data format

    • Frequency

    • Data Flow

    • Business operating division (BOD)

    • Business function

    • Primary and alternate contacts phone number(s)

    • Agreement expiration (if there is one)

    • Agreement termination date

    • Termination reason

    • Link to the agreement/folder on GL SharePoint

  6. When agreement and customer data require updating on the IAD, the GL and HQ analyst assigned to the agreement will complete one or both of the following forms:

    • Form 15030 - IRS Agreements Database (IAD) - Update Request Agreement/Memorandum of Understanding (MOU) Information. Use this form to update agreement data elements. GL will complete all items to add agreement data to the IAD. When updating existing agreement data, GL will complete only required items that require a change. For expired or terminated agreements, the GL will complete all items, including Items 22 and 23 to reflect termination data along with the other agreement data.

    • Form 15030-A - IRS Agreements Database (IAD) Update Request Customer and GL Point of Contact (POC) Information. Use this form to update customer data elements. GL will complete all items when adding new customer data. GL will complete all required items to make updates to existing customer data.

  7. Submit completed forms to the IAD database mailbox *GLDS: Searchable Database Updates. The mailbox administrator distributes the requests for IAD updates to IAD team members, who make change(s) to IAD data and report back to the administrator when completed. IAD team members work directly with the requesting GL when there are questions or concerns about the requested actions.

  8. Business Unit data exchange program owners should notify HQ GL Analyst whenever a change is needed to a data exchange agreement or associated information on the IAD so the information is accurately maintained.

  9. The GL IAD team includes GLs from HQ, Areas East and West. Team members have “read and write” permissions to input or change data in the IAD. IAD team members can add, update, or correct data identified from targeted reviews or requests for update received through the IAD mailbox. This permission level allows them to make add or make changes to all data elements.

IRS Agreements Database (IAD) Validation

  1. GL will validate the IAD data annually to ensure the information is accurate and current for every agreement following established procedures:

    • The IAD team creates Excel workbooks from the IAD Inventory reports for HQ GL, Areas East and West and attach them to the task communiques.

    • Each GL has a worksheet containing information about agreements with their assigned states or federal agencies.

    • Field GL performs the validation review on agreement data for their assigned states and HQ GL for their assigned federal agencies’ agreements.

    • GLs will review all data elements for each agreement identified on the IAD inventory report for data validation review. GLs will verify the agreements location on SharePoint and the accuracy of the information to the IAD agreements, notating any changes/corrections to data on the worksheet in red font.

    • GLs will submit the validation worksheet back to the IAD team lead to confirm completion and any corrections to the IAD.

    • IAD team members make the necessary changes. GL will complete the annual validation by the end of January each year.

  2. The Business Unit POCs (BU) will conduct an annual validation for agreements they own on the IAD to confirm the accuracy of the data elements and ensure that all appropriate agreement data is included as shown below:

    • GL will provide validation instructions and an Excel workbook with an IAD inventory worksheet to each BU identifying agreements assigned to the BU.

    • The BU confirms the accuracy of agreement data on the inventory worksheet or notates corrections in red font on the worksheet.

    • The BU POC unit will provide the following to GL contact:
      • Confirmation that all worksheet data is accurate or a corrected copy of their worksheet.
      • Copy of any agreement that needs to have data included in the IAD but is not reflected on the worksheet.

    • The business unit will send corrected worksheets and new agreements to the IAD mailbox.

    • The BU will complete the annual validation process by the end of March of each year.

  3. BU program owners are responsible for the data exchanged under MOUs executed with other agencies for data related to their program responsibilities. These MOUs are usually signed by a BU executive. The BU is the owner of the MOU and responsible for all data received and used for tax administration purposes under the agreement, as well as any tax data disclosed to an agency under the MOU. PGLD employees do not handle tax data in the administration of these agreements. GL does not maintain file or record counts on incoming or outgoing files for BU data exchange agreements. GL will refer questions on the use of tax data received from state agencies to the appropriate BU program manager for response.

  4. GL is responsible for maintenance of the Basic Agreements on Coordination of Tax Administration and supporting Implementing Agreements with state taxing authorities. These agreements are executed under the authority of IRC 6103(d), involve Servicewide data exchange activities, by the Chief Privacy Officer or Director GLDS and therefore PGLD is the owner of the agreement.

Security Summit & ISAC

  1. In recognition of the escalating challenges facing the tax ecosystem and the need to act quickly to prepare for the next tax filing season, IRS Commissioner John Koskinen called on leaders in the public and private sectors to come together and work collaboratively to protect taxpayers from IDT refund fraud. On March 19, 2015, Commissioner Koskinen convened an unprecedented Security Summit meeting in Washington, D.C. with IRS officials, the CEOs of the leading tax preparation firms, software developers, payroll and tax financial product processors, and state tax administrators, to discuss common challenges and ways to leverage our collective resources and efforts. From this initial meeting, an agreement (Security Summit MOU) was developed to establish how the Security Summit will work, including six working groups. From the Security Summit, an additional need developed to share information; this spin-off became the Information Sharing and Analysis Center (ISAC).

  2. The Security Summit and ISAC programs are owned by Wage & Investment (W&I) Return Integrity and Compliance Services (RICS).

  3. Privacy, Governmental Liaison & Disclosure (PGLD) Governmental Liaison (GL) HQ’s involvement in the Security Summit and ISAC include providing guidance for Security Summit and ISAC activities and assistance when a PGLD program is affected.

Security Summit & ISAC Responsibilities

  1. PGLD Security Summit and ISAC responsibilities are handled by Governmental Information Specialists, assigned to HQ Policy Analysts.

  2. Attend all Security Summit Working groups and ISAC calls, which includes:

    • Authentication Working Group

    • Information Sharing Working Group

    • Strategic Threat Assessment and Response (STAR) Working Group

    • Financial Services Working Group

    • Tax Professionals Working Group

    • Communications and Public Awareness Working Group

    • ISAC Pilot Project Calls

      Note:

      Participate on calls whenever a PGLD program is mentioned or discussed. Also, be aware of the discussions; there may be topics that have a PGLD perspective without the working group being aware.

  3. Review any documentation sent by a Security Summit co-lead or ISAC official. These requests will involve either a general request for PGLD and Counsel approval or can include a specific PGLD related question. If there is a specific question, review for any PGLD issues

Security Summit MOU Membership
  1. Security Summit MOU Maintenance requires:

    • Incorporation of the new member signature page in the Masterfile copy on SharePoint.

    • Submission of IRS Agreement Database (IAD) form to add new member contact information to the IAD.

    • Compose welcome letter for the new member.
      • Complete Signature Package and submit for Governmental Liaison Data Services Director signature.
      • Mail welcome letter along with a Masterfile copy of the Security Summit MOU to the new member.

    • Compose courtesy letter for Security Summit partners to introduce the new member.
      • Complete Signature Package and submit for GLDS Director signature.
      • Mail courtesy letter along with the new member signature page for Security Summit members to add to their Masterfile copy of the MOU.

ISAC Participation Agreement
  1. Work with field GLs and the Trusted Third Party who manages the ISAC, to secure Participation Agreements from state agencies.

  2. Assistance may include; provide the Participation Agreement to GLs, arrange calls to discuss the ISAC, answer inquiries, etc.

Security Summit Working groups and ISAC Onboarding
  1. HQ Analyst will send a welcome letter to the new member and schedule a call with the new member to discuss onboarding.

  2. Onboarding call includes:

    • Presenting Security Summit overview, and our goals for the current filing year.

    • Discuss annual Non-Disclosure Agreement (NDA) and compliance monitoring.

    • Establish a Secure Data Transfer (SDT) account (if one is not already in place).

    • Explanation of the conduit process, industry leads files, and Summit Misc. files.

    • Assistance in determining which workgroup calls best fit the new member.

    • ISAC Overview and benefits (If not already a participant).

    • Provide the selected workgroups- co-leads with the new members contact information to add to their call invite list.

Security Summit Working groups and ISAC Monitoring
  1. Coordinate with National Public Liaison (NPL) on annual compliance monitoring to ensure members are in good standing. Crosscheck that all agency/organization representatives participating in Security Summit activities have an NDA on file.

Security Summit Working groups and ISAC Pilots
  1. Work cross functionally with business owners, counsel and disclosure subject matters experts to determine the feasibility of proposed data sharing pilots

  2. Facilitate internal PGLD Subject Matter Expert (SME) call regarding any obstacles in sharing the data files.

Coordination of Governmental Liaison Program Legal Issues with Counsel

  1. Governmental Liaison will follow Office of Chief Counsel CCDM 37.1.3, The Counsel Governmental Liaison Coordination Program, procedures.

  2. CCDM 37.1.3 instructs field GLs to contact Associate SB/SE Area Counsel for legal advice on routine matters relating to GL programs. The current list of Associate Area Counsel contacts by state can be found at https://administrative.prod.irscounsel.treas.gov/SBSE_Contacts/Pages/Government%20Liaison.aspx.

  3. To provide appropriate oversight and review of GL initiatives in the developmental stages, GL will ensure Chief Counsel involvement in accordance with guidelines in the GLIDe, discussed in IRM 11.4.1.13. The GLIDe includes a section for documenting identified legal issues and Chief Counsel's legal advice.

  4. GL will refer agreements to Chief Counsel for review and clearance (including MOUs, Letters of Understanding, contracts, and so on) unless the document is a template previously approved by the appropriate Associate Chief Counsel or Division Counsel HQ office.

Effective Use of Intranet/Internet Resources

  1. The vast resources available through the Internet provide a wealth of information that is not only available to the public, but that can be useful in resolving a variety of GL questions and issues.

  2. The IRS Source is essential to the GL as a primary source of information. It efficiently directs employees to content and services available on the IRS Intranet, which they need to perform their duties. Through the IRS Source, GL staff should visit:

    1. The Disclosure and Privacy Knowledge Base, which contains program information and links to key information at: https://portal.ds.irsnet.gov/sites/vl003/pages/default.aspx, and

    2. The GL Intranet site, which contains GL program information, and links to news items and other key information and procedures at: https://portal.ds.irsnet.gov/sites/vl003/lists/governmentalliaison/landingview.aspx

  3. GL SharePoint Main Page, accessible to GL employees only, is a major resource of a variety of important information about GL programs, GL HQ/Policy analyst assignments and GLD communiques, and it provides other links to key information.

Environmental Scanning

  1. Environmental Scanning is the acquisition and use of information about events, trends, and relationships in an organization’s external environment. Environmental scanning includes both reviewing information and researching information. Environmental scanning enables GL staff to stay informed on the program priorities, interests, and needs of external stakeholders.

  2. Environmental scanning is not limited to external stakeholders. GL staff will use available sources, including Intranet sites, regularly to stay abreast of the latest procedures and developments within PGLD and other internal organizations. Excellent internal sources of information and messages to internal and external audiences are available at various sites, including:

    1. Communications website at the following: https://irssource.web.irs.gov/CL/Pages/Home.aspx

    2. Headline News at the following: https://irssource.web.irs.gov/Lists/General%20News/IRSHeadLines.aspx

    3. Outreach Initiatives at the following: http://mysbse.web.irs.gov/opsupport/cso/stakeholderliaison/stakeholderoutreach/initiativedatabase/default.aspx

    4. IRS In the News, which is linked from the News Center at the top of the IRS Source Home Page under at the following: https://irssource.web.irs.gov/Pages/News%20and%20Events.aspx

  3. Most governmental agencies and other organizations have websites, such as the following:

    1. Federation of Tax Administrators http://www.taxadmin.org/

    2. Multistate Tax Commission: http://www.mtc.gov/

    3. Official web page of the U.S. Senate: http://www.senate.gov/

    4. Official web page of the U.S. House of Representatives: http://www.house.gov/

  4. The weekly FTA newsletter distributed electronically contains useful information about matters of interest to the states. The FTA list-serve also contains valuable IRS information.

    Note:

    The newsletter may be forwarded to other IRS personnel if there is a business need, but the newsletter may not be sent to stakeholders outside of the IRS.

  5. Electronic newsletters or list-serves for local newspapers, state agencies, and Congressional offices are excellent no-cost alternatives to keeping current with the needs and interests of external customers.

Increasing Governmental Liaison Program Visibility

  1. It is important that the GL program remains visible and shows the value added to the organization, while reinforcing employee roles and responsibilities through regular postings through business unit articles on the IRS Source, at: https://irssource.web.irs.gov/Pages/Home.aspx.

Statistical Data Requests

  1. GLs may receive requests for statistical data from federal, state, or local governmental agencies. GLs will refer to the procedures in Disclosure IRM 11.3.32.21, Special Statistical Studies, Compilations, and Other Services, to advise them to make requests to the Statistics of Income (SOI) Division pursuant to IRC 6108(b).

  2. GLs may provide further guidance and assistance to requesters by referring them to SOI tax statistics web page at: https://www.irs.gov/statistics.

  3. GLs may refer to SOI IRM 1.13.1.9.2, Requests for Statistical Services, for additional information about requests for statistical data.

  4. GLs will refer unresolved inquiries to the appropriate Disclosure Office for assistance.

Resolving Requests for Information and Assistance

  1. GL staff may receive requests for information and assistance from external stakeholders on a variety of topics, including questions about tax law provisions, IRS administrative procedures, IRS policies, legislative matters and IRS testimony . Such requests require that GL staff either respond independently or request the assistance of the IRS business units or other organizations, such as Disclosure and Counsel.

  2. Upon receiving information and assistance requests from external agencies, GL staff will conduct initial research using the many research tools available, including, but not limited to, the variety of electronic resources described in IRM 11.4.1.19 .

  3. If GL staff is unable to resolve inquiries using the available research tools, such as for technical or complex issues, they may need to request the assistance of the appropriate business unit. GL staff will contact local business unit staff to try to resolve the issue or question.

  4. In the event GLs are unable to resolve information and assistance requests locally, they will request the assistance of GL HQ/Policy analysts, as discussed in IRM 11.4.1.21.1 through IRM 11.4.1.21.4, below.

  5. GLs will direct agencies to submit inquiries related to the Safeguard Program and/or requests for assistance related to compliance with IRS safeguard requirements, including safeguard report requirements, to the Safeguards mailbox, at "SafeguardReports@irs.gov" for direct response by Safeguards. GLs will not attempt to answer questions on behalf of Safeguards, unless Safeguards provides GL information with which to respond.

  6. GL may receive requests for technical and legislative assistance, including requests for IRS testimony or written advice on tax matters, from state officials. GL staff will contact Disclosure and/or refer to Disclosure IRM 11.3.35.3, Requests Requiring Special Processing, for assistance on requests and demands for testimony or for the production of IRS documents.

Wage and Investment (W&I)

  1. GL Responsibilities:

    1. Conduct appropriate research using available resources to respond to the requester, whether formally or informally.

    2. Coordinate, as appropriate, local requests for assistance with local W&I staff.

    3. Elevate issues to the GL Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials.

    4. Forward unresolved requests to the GL/HQ Policy analyst assigned to W&I. The GL will provide their research results to the GL/HQ Policy analyst to expedite resolving the request for assistance.

    5. Monitor requests submitted to W&I or to GL HQ/Policy to ensure that a timely response is provided to the state, federal or local governmental agency.

  2. W&I Responsibilities:

    1. Assign a liaison from each function in each local office where a GL is located.

    2. Provide timely technical guidance to enable GL to respond to state, federal and local governmental agency inquiries and will determine local points of contact.

    3. Provide formal written responses, when required.

    4. Resolve local issues with the GL Chief, as necessary

  3. GL HQ/Policy Responsibilities:

    1. Review requests from the W&I HQ office for the assistance of local GLs to ensure that all appropriate information is included to assist GLs in responding to requests.

    2. Review requests for assistance from field GLs and respond, if possible. Request additional information, if needed.

    3. Forward unresolved requests from field GLs to the W&I HQ contact for assistance.

    4. Monitor and follow-up on requests submitted to W&I HQ for response or resolution and communicate responses to field GLs.

    5. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL

Tax Exempt and Government Entities (TE/GE)

  1. GL Responsibilities:

    1. Obtain general information and assistance to respond to state, federal, or local governmental agency inquiries relating to TE/GE forms, applications, publications, exempt organizations, government entities, employer-sponsored pension plans, political organizations, tax exempt municipal bonds, and so on, through the TE/GE Customer Account Service (CAS) toll-free telephone number (1-877-829-5500).

    2. Respond to requesters' inquiries obtained from the CAS.

    3. Forward unresolved requests for assistance to the GL HQ/Policy analyst for coordination with HQ TE/GE. The GL will provide his/her research results to the GL/HQ Policy analyst to expedite resolving the request for assistance.

    4. Monitor and follow-up on requests submitted to TE/GE or to HQ/GL Policy to ensure that a timely response is provided to the state, federal or local governmental agency.

  2. TE/GE Responsibilities:

    1. Provide support through the TE/GE toll-free number to address issues related to the tax exempt community, employee pension plans, Indian tribal governments, tax exempt bonds and the employment taxes of governments as employers.

    2. Document technical, non-account related questions as electronic referrals for call-back by TE/GE CAS revenue agents.

    3. Provide call-back responses on specific form and operational questions related to employee pension plans and exempt organizations.

    4. Provide HQ support and assistance when questions or technical matters cannot be resolved through the CAS.

    5. Administer the Pension Protection Act and the IRC 6104(c) MOU to provide tax information to state attorneys general and departments of revenue, as applicable.

  3. GL HQ/Policy Responsibilities:

    1. Coordinate field GL support for HQ TE/GE initiatives and requests involving other federal, state, or local governmental agencies.

    2. Ensure all necessary information is provided to assist the GLs in supporting TE/GE requests.

    3. Act as the first point of contact for field GLs when assistance is needed to resolve inquiries from federal, state, or local governmental agencies on non-employment tax matters.

    4. Review requests from GLs that require the assistance of TE/GE HQ to ensure adequate information is available to facilitate HQ TE/GE responses to requests.

    5. Forward unresolved requests from field GLs to the TE/GE HQ contact for assistance.

    6. Monitor and follow-up on requests submitted to TE/GE HQ for response or resolution and communicate responses to field GLs.

    7. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

Small Business/Self-Employed (SB/SE)

  1. GL Responsibilities:

    1. Conduct appropriate research using available resources to respond to the requestor whether formally or informally.

    2. Coordinate, as appropriate, local requests for assistance with local SB/SE staff.

    3. Elevate issues to the GL Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials or if local relationships with agencies do not exist.

    4. Forward unresolved requests to the GL HQ/Policy analyst assigned to SB/SE. The GL will provide his/her research results to the GL/HQ Policy analyst to expedite resolving the request for assistance.

    5. Monitor and follow-up on requests submitted to SB/SE or to GL/HQ Policy to ensure that a timely response is provided to the state, federal or local governmental agency.

  2. SB/SE Responsibilities:

    1. Assign a liaison from each function in each local office where a GL is located (Collection, Examination, Specialty Programs and others).

    2. Provide timely technical guidance to enable GL to respond to state, federal and local governmental agency inquiries and will determine local points of contact.

    3. Provide formal written responses when required.

    4. Resolve local issues with the GL Chief, as necessary.

  3. GL HQ/Policy Responsibilities:

    1. Review requests from the SB/SE HQ office for the assistance of local GLs to ensure all appropriate information is included to assist GLs in responding to requests.

    2. Review requests for assistance from field GLs and respond, if possible. Request additional information, if needed.

    3. Forward unresolved requests from field GLs to the SB/SE HQ contact for assistance.

    4. Monitor and follow-up on requests submitted to SB/SE HQ for response or resolution and communicate responses to field GLs.

    5. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

Large Business and International (LB&I)

  1. GL Responsibilities:

    1. Conduct appropriate research using available resources to respond to the requester, whether formally or informally.

    2. Coordinate, as appropriate, local requests for assistance with local LB&I staff.

    3. Elevate issues to the GL Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials or if local relationships with agencies do not exist.

    4. Forward unresolved requests to the GL/HQ Policy analyst assigned to LB&I. The GL will provide his/her research results to the GL/HQ Policy analyst to expedite resolving the request for assistance.

    5. Monitor requests submitted to LB&I or to GL HQ/Policy to ensure that a timely response is provided to the state, federal or local governmental agency.

  2. LB&I Responsibilities:

    1. Assign a liaison from each function in each local office where a GL is located.

    2. Provide timely technical guidance to enable GL to respond to state, federal and local governmental agency inquiries and determine local points of contact.

    3. Provide formal written responses, when required.

    4. Resolve local issues with the GL Chief, as necessary.

  3. GL HQ/Policy Responsibilities:

    1. Review requests from the LB&I HQ Office for the assistance of local GLs to ensure all appropriate information is included to assist GLs in responding to requests.

    2. Review requests for assistance from field GLs and respond, if possible. Request additional information, if needed.

    3. Forward unresolved requests from field GLs to the LB&I HQ contact for assistance.

    4. Monitor and follow-up on requests submitted to LB&I HQ for response or resolution and communicate responses to field GLs.

    5. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

Disaster and Emergency Situations

  1. In a federally-declared disaster and emergency situation the GL will support efforts to provide assistance, reduce burden, and provide relief to the impacted taxpayers. See IRM 25.16.1, Disaster Assistance and Emergency Relief, and the Disaster Assistance web site at the following: http://mysbse.web.irs.gov/opsupport/hc/facilitiesorganizationalsupport/continuityofop/disaster/default.aspx. The GL HQ/Policy Disaster Assistance Coordinator will direct the GL Disaster Response. There are 10 GL Regional Disaster Assistance Coordinators (RDACs) that have the major role in GL Disaster Response. Field GLs will work closely with the RDAC in coordinating the disaster response.

  2. The GL will identify state taxing authorities whose states or districts are impacted by a disaster and provide information to them as to the steps being taken to assist disaster victims with their tax affairs.

  3. RDACs will contact the Federal Emergency Management Agency (FEMA) to obtain the locations of Disaster Recovery Centers and coordinate information with the State Disaster Assistance Coordinator in CSO, Field.

  4. The GL will assist CSO, as necessary, in coordinating with state departments of revenue to staff the FEMA Disaster Recovery Centers.

  5. The GL will assist, as necessary, with information dissemination.

  6. The GL will use and timely update the Crisis Communication Plan.

  7. RDACs and GLs, upon direction from the GL HQ/Policy Disaster Coordinator, will staff FEMA Joint Field Operations (JFOs), when assigned. JFOs are generally established for large-scale disasters.

Speaker Request Procedures

  1. Speaking at meetings, conferences and other forums, and participating in seminars or meetings provide excellent opportunities for IRS representatives to share information with external governmental agency partners. The IRS strategic plan and business unit business plans and priorities will drive decisions on whether to provide speakers to external agency requesters, in accordance with IRS Policy Statement 11-93, regarding speaking, writing engagements and contacts with outside groups. See IRM 1.2.1.11.8, Policy Statement 11-93 (Formerly P-1-181).

  2. State departments of revenue, other federal state and local agencies may request IRS speakers for various reasons. These requests could range from IRS procedural issues to filing season updates and tax law changes. Many of the requests will be for local purposes, such as staff meetings, CPEs and other training. For example, a state revenue agency may be involved in planning an FTA meeting or conference and may want a business unit subject matter expert or other speaker from IRS senior management or executive staff.

  3. To help achieve the best results for external agency needs, the GL staff will follow the procedures below to secure a speaker upon receiving a request from an external agency (other than for IRS Commissioner or Deputy Commissioners, which are covered in IRM 11.4.1.23(5).

    1. The GL will complete all items on the applicable BOD speaker request form, available on the GL SharePoint site, and obtain the approval of the appropriate GL Chief. Incomplete request forms may be returned.

    2. After approval by the GL Chief, the GL will attempt to obtain a speaker (other than for ID Theft or TE/GE speakers) through the Stakeholder Relationship Management Local Council speakers cadre.

    3. Generally, if the state/area does not have an SRMLC speakers cadre, the GL will contact local BOD management (Territory Manager (TM) or Area Manager (AM)) to attempt to secure a speaker for the agency.

    4. For other BOD requests, if the GL is unable to obtain a local speaker using the above resources, or if a headquarters level speaker is requested, he/she will forward the approved speaker request form, via email, to the GL/HQ Policy Speaker Request Coordinator (SRC) for further processing assistance. If the speaker request was denied at the local level, the GL will provide the reason for the denial. Generally, if the state/area does not have an SRMLC speakers cadre, the GL will contact local business unit management (Territory Manager (TM) or Area Manager (AM)) to attempt to secure a speaker for the agency.

    5. The GL/HQ policy SRC will review speaker requests approved by the GL Chief for completeness and will attempt to secure a speaker using available BOD resources and contacts.

    6. The GL/HQ Policy SRC will forward speaker requests for BODs other than TE/GE to the appropriate functional Speaker Request Coordinator, request an estimated response date, and share the information with the GL.

    7. The GL HQ/Policy SRC will advise the GL if the request is approved and the name of the speaker, if different than the speaker requested, or will provide the reason for denial of the request, if available.

    8. The GL will follow-up with the GL/HQ Policy SRC, if necessary.

    9. The GL will provide the name of the speaker to the requesting agency.

  4. Requests Received in GL HQ/Policy

    1. GL HQ/Policy staff who receive speaker requests for headquarters-level speakers, excluding the IRS Commissioner and Deputy Commissioners, will prepare the applicable speaker request form, as above, obtain the approval of the GL HQ/Policy Chief, and forward the request via email to the GL HQ/Policy SRC for processing.

    2. If the GL HQ/Policy SRC is unable to secure the requested speaker, he/she will ascertain the reason for non-approval, if available, and advise the referring analyst accordingly.

  5. Speaker requests for the IRS Commissioner and Deputy Commissioners.

    1. GL field and HQ staff will immediately forward speaker request forms for the IRS Commissioner and Deputy Commissioners, using the appropriate request form (below), via email to the GL HQ/Policy SRC after approval by the appropriate GL Chief or the GL HQ/Policy Chief.
      i. IRS Commissioner, Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Form 14148-C, Commissioner of Internal Revenue Speaking Request Form, to request the attendance of the Commissioner of Internal Revenue for events and speaking engagements.
      ii. Deputy Commissioner for Services and Enforcement, Governmental Liaison, will complete and forward to the GL HQ/Policy SRC the approved Form 14148-DCSE, Speaking Request Form for Deputy Commissioner for Services and Enforcement.

    2. The GL HQ/Policy SRC will review approved requests and will obtain the further approval of the Associate Director, GL, before taking further action to process the requests.

    3. After obtaining the approval of the Associate Director, GL, the HQ GL/Policy SRC will process the requests as follows:
      i. IRS Commissioner. Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Form 14148-C, Commissioner of Internal Revenue-Speaking Request Form, to request the attendance of the Commissioner of Internal Revenue for events and speaking engagements. The GL HQ/Policy SRC will review and forward the request to the IRS Commissioner's office SRC for assistance.
      ii. Deputy Commissioner for Services and Enforcement (DCSE). Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Form 14148-DCSE, Deputy Commissioner for Services and Enforcement - Speaking Request Form, to request the attendance of the Deputy Commissioner for Services and Enforcement for events and speaking engagements. The GL HQ/Policy SRC will review and forward the request to the DCSE SRC for assistance.
      iii. Deputy Commissioner for Operations Support (DCOS). Governmental Liaison staff will complete and forward to the GL HQ/Policy SRC the approved Form 14148-DCOS, Deputy Commissioner for Operations Support Speaking Request Form, to request the attendance of the DCOS for events and speaking engagements. The GL HQ/Policy SRC will review and forward the request to the DCOS SRC for assistance.

Visits by Foreign Tax Officials

  1. The International Visitors Program (IVP) provides government officials from other countries with an opportunity to receive clear and concise briefings on the U.S. Internal Revenue Service’s programs and policies. The briefings, given by IRS experts, assist the foreign country with its organization, strategic goals and plans. Only publicly available information may be provided to foreign tax officials through the International Visitors’ Program (IVP). The IRS does NOT accept applications from non-government entities, interns, fellows, or students working on degrees or research.

  2. An IVP Application requesting a visit to the IRS must be in writing and originate from the country’s taxing authority. It must come through appropriate government channels, and all participants must be national, state or local government officials involved in taxation. They must send the written request forty-five (45) days in advance to allow time for the IRS IVP Office to schedule presentations on the topics requested, identify the IRS experts who will meet with the officials, and allow the experts sufficient time to prepare the presentations.

  3. More information on the IVP is at this website:
    https://www.irs.gov/businesses/international-businesses/internal-revenue-service-international-visitors-program-ivp and IRM 4.62.1, International Visitor’s Program (IVP) Overview.

  4. The PGLD Associate Director or GL may support the program as a speaker or secure a speaker from a state tax office.

  5. Direct any questions to the HQ Analyst assigned the Large Business and International IVP Program.

GL/CSO Stakeholders Chart

CSO Stakeholders GL Stakeholders CSO-GL Joint Potential
Practitioner associations (APA, Tax Forums, TPI)   • GL may assist with getting state agency input, as needed, for forums, etc. CSO may get a better response from the associations if associations can get one-stop information, including from federal, state, and local governmental agencies.
Small Business Associations/ Organizations (includes industries)   • CSO works with SBA/SCORE and related agencies to provide outreach and information to practitioners, although SBA, as a governmental agency, is a GL stakeholder.
• GL may work with CSO and SBA on a "Government Fair," one-stop outreach with practitioners, and agencies to reach mutual taxpayer customers.
Individual practitioners    
Universities    
Banking institutions and credit unions    
  All Federal agencies (SBA/Score, FEMA, SSA, Department of Homeland Security) •Communications and Stakeholder Outreach is the primary IRS contact for disaster assistance. GL contacts FEMA to coordinate between IRS and FEMA. CSO ultimately provides the field support role with FEMA and taxpayers.
• CSO has an ongoing relationship with SBA to leverage resources for outreach to practitioner and small business organizations.
• CSO writes the IRS portion of the SSA Reporter. GLs receive this document so they will be aware of issues that might affect their state stakeholder and partner organizations.

Note:

GL is the local contact for any federal, state, or local agency, to initiate any project or outreach that involves IRS and the agency.

  State agencies (State Department of Revenue, State Workforce Agencies and State Agencies)  
  Local Government  
  Federation of Tax Administrators  
CSO    

GL MOU Template

MEMORANDUM OF UNDERSTANDING BETWEEN THE INTERNAL REVENUE SERVICE AND THE [NAME OF AGENCY]
 
1. INTRODUCTION: This Memorandum of Understanding (MOU) between the Internal Revenue Service (IRS) and the [insert name of state or local agency] (Agency) sets forth the agreement of the parties with respect to an initiative to ….
2. AUTHORITY: This MOU is entered into between the IRS and the Agency pursuant to Internal Revenue Code Section ….. This MOU is supported by [insert Basic or Implementing Agreement as appropriate.]
3. PURPOSE: The purpose of this initiative is to ….
4. DUTIES AND RESPONSIBILITIES OF THE IRS:
A. The IRS will ….
B. If this MOU has exhibits or attachments that can be updated (i.e., due to personnel changes) without the entire MOU being re-executed, the following language must be included: “Each party to the MOU shall be responsible for ensuring the information in Exhibit X or Attachment Y is current. Any changes shall be made by providing a revised exhibit/attachment to the Agency within 30 days of the change.” An example of this follows: The IRS will designate, in writing, those agents assigned to this initiative. See Exhibit A for a list of authorized agents and Exhibit B for a list of joint examinations. Each party to the MOU shall be responsible for ensuring the information in Exhibit A and/or B is current. Any changes shall be made by providing a revised exhibit within 30 days of the change.
5. DUTIES AND RESPONSIBILITIES OF THE AGENCY:
A. The Agency will ….
B. If this MOU has exhibits or attachments that can be updated (i.e., due to personnel changes) without the entire MOU being re-executed, the following language must be included: “Each party to the MOU shall be responsible for ensuring the information in Exhibit X or Attachment Y is current. Any changes shall be made by providing a revised exhibit/attachment to the IRS within 30 days of the change.” An example of this follows: The Agency will designate, in writing, those agency employees assigned to this initiative. See Exhibit A for a list of agency employees and Exhibit B for a list of joint examinations. Each party to the MOU shall be responsible for ensuring the information in Exhibit A and/or B is current. Any changes shall be made by providing a revised exhibit within 30 days of the change.
6. SAFEGUARDS, DISCLOSURE AND RECORD KEEPING REQUIREMENTS: (If the MOU involves FTI, this section will be included):
A. Agency will maintain all federal tax returns and return information (FTI) sourced from the IRS in accordance with IRC section 6103(p)(4) and comply with the safeguards requirements set forth in Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies, which is the IRS published guidance for security guidelines and other safeguards for protecting returns and return information pursuant to 26 CFR 301.6103(p)(4)-1. IRS safeguarding requirements require:
(i) Agency will establish a central point of control for all requests for and receipt of FTI, and maintain a log to account for all subsequent disseminations and products made with/from that information, and movement of the information until destroyed, in accordance with Publication 1075, section 3.0.
(ii) Agency will establish procedures for secure storage of FTI consistently maintaining two barriers of protection to prevent unauthorized access to the information, including when in transit, in accordance with Publication 1075, section 4.0.
(iii) Agency will consistently label FTI obtained under this MOU to make it clearly identifiable and to restrict access by unauthorized individuals. Any duplication or transcription of FTI creates new records which must also be properly accounted for and safeguarded. Federal tax returns and return information should not be commingled with other Agency records unless the entire file is safeguarded in the same manner as required for FTI and the FTI within is clearly labeled in accordance with Publication 1075, section 5.0.
(iv) Agency will restrict access to FTI solely to officers and employees of Agency whose duties require access for the purposes of carrying out this MOU. Prior to access, Agency must evaluate which employees require such access. Authorized individuals may only access FTI to the extent necessary to perform services related to this MOU, in accordance with Publication 1075, section 5.0.
(v) Prior to initial access to FTI, and annually thereafter, Agency will ensure that employees and officers who will have access to FTI receive awareness training regarding the confidentiality restrictions applicable to the FTI and certify acknowledgement, in writing, that they are informed of the criminal penalties and civil liability provided by IRC 7213, IRC 7213A and IRC 7431 for any willful disclosure or inspection of FTI that is not authorized by the IRC, in accordance with Publication 1075, section 6.0.
(vi) Agency will submit an annual Safeguard Security Report (SSR) to the Office of Safeguards by the submission deadline specified in Publication 1075, Section 7.0, to provide an update on safeguarding activities during the reporting period and provide Head of Agency certification that the SSR addresses all Outstanding Actions identified by the Office of Safeguards from Agency’s prior year’s SSR; that it accurately and completely reflects Agency’s current environment for the receipt, storage, processing and transmission of FTI; that it accurately reflects the security controls in place to protect the FTI in accordance with Publication 1075; of the Agency’s commitment to assist the Office of Safeguards in the joint effort of protecting the confidentiality of FTI; report all data incidents involving FTI to the Office of Safeguards and the Treasury Inspector General for Tax Administration (TIGTA) timely and that the Agency will cooperate with TIGTA and Office of Safeguards investigators, providing data and access, as needed, to determine the facts and circumstances of the incident; support the Office of Safeguards on-site review to assess Agency compliance with Publication 1075 requirements, by means of manual and automated compliance and vulnerability assessment testing, including coordination with information technology (IT) divisions to secure pre-approval, if needed, for automated system scanning and to support timely mitigation of identified risk to FTI in Agency’s Corrective Action Plan (CAP) for as long as Agency maintains FTI. Required reports will be transmitted in electronic format and on the template provided by Office of Safeguards, using an IRS-approved encryption method in accordance with Publication 1075, Section 7.0.
(vii) Agency will ensure that FTI is properly destroyed or returned to the IRS when no longer needed, based on established Agency record retention schedules, in accordance with Publication 1075, section 8.0.
(viii) Agency will conduct periodic internal inspections of facilities where FTI is maintained to ensure IRS safeguarding requirements are met and will permit the IRS access to such facilities, as needed, to review the extent to which Agency is complying with the IRC section 6103(p)(4) requirements of this section.
B. Generally, this agreement covers secure electronic transmission of FTI to the Agency, provided the Agency’s computer systems are compliant with Section 3544(a)(1)(A)(ii) of the Federal Information Security Management Act of 2002 (FISMA) or National Institute of Standards and Technology (NIST) Special Publication 800-53 standards and guidance for security of data at the moderate impact level. The Agency’s SSR must fully describe the computer system and security controls implemented for the receipt, processing, storage, and transmission of electronic FTI. Required security controls for systems that receive, process, store and transmit electronic FTI are specified in Publication 1075, section 9.0.
Any receipts of FTI in paper format must also be fully disclosed in the Agency’s SSR. Required security controls associated with the receipt, processing and storage of any FTI received in paper format are specified in previously mentioned sections of Publication 1075.
C. Agency agrees to report suspected unauthorized inspection or disclosure of FTI within 24 hours of discovery to the appropriate Agent-in-Charge, TIGTA, and to the IRS Office of Safeguards, as specified in Publication 1075, section 10.0.
D. Agency officers and employees may have access to FTI obtained under this MOU. Agency may not allow contractor personnel access to FTI for any purpose, unless expressly authorized by the IRC.
[FOR MOUs WITH STATE TAX AGENCIES OR OTHER AGENCIES THAT SPECIFICALLY AUTHORIZE CONTRACTOR ACCESS BASED ON THE IRC, CONTINUE PARAGRAPH D, AS FOLLOWS:]
When contractor access to FTI is expressly authorized by the IRC, Agency must ensure that contracts with contractors and subcontractors performing work involving FTI contain specific language requiring compliance with IRC section 6103(p)(4) and Publication 1075 safeguard requirements and enforces Agency’s right to, and permits IRS access to, contractor and subcontractor facilities to conduct periodic internal inspections where FTI is maintained to ensure IRS safeguarding requirements are met.
E. Agency officers and employees who inspect or disclose FTI obtained pursuant to this MOU in a manner or for a purpose not so authorized by the IRC are subject to the criminal sanction provisions of IRC 7213 and IRC 7213A, and 18 U.S.C., section 1030(a)(2), as may be applicable. In addition, the Agency could be required to defend a civil damages action under IRC 7431.
F. IRS will conduct periodic safeguard reviews of the Agency to assess whether security and confidentiality of FTI is maintained consistent with the safeguarding protocols described in Publication 1075, the Agency’s SSR and in accordance with the terms of this agreement. Periodic safeguard reviews will involve the inspection of Agency facilities and contractor facilities where FTI is maintained; the testing of technical controls for computer systems storing, processing or transmitting FTI; review of Agency recordkeeping and policies and interviews of Agency employees and contractor employees, as needed, to verify the use of FTI and assess the adequacy of procedures established to protect FTI.
G. Agency recognizes and treats all Safeguards documents and related communications as IRS official agency records; that they are property of the IRS; that IRS records are subject to disclosure restrictions under federal law and IRS rules and regulations and may not be released publicly under state Sunshine or Information Sharing/Open Records provisions and that any requestor seeking access to IRS records should be referred to the federal Freedom of Information Act (FOIA) statute. If the Agency determines that it is appropriate to share Safeguard documents and related communications with another governmental function/branch for the purposes of operational accountability or to further facilitate protection of FTI that the recipient governmental function/branch must be made aware, in unambiguous terms, that Safeguard documents and related communications are property of the IRS; that they constitute IRS official agency records; that any request for the release of IRS records is subject to disclosure restrictions under federal law and IRS rules and regulations and that any requestor seeking access to IRS records should be referred to the federal FOIA statute. [For MOUs/agreements with Federal agencies add: “Federal agencies in receipt of FOIA requests for Safeguards documents must forward them to IRS for reply.”]
H. The [Title of the IRS person responsible for record keeping and accounting] will ensure that all requirements for recordkeeping and accounting for disclosures are met in accordance with IRC section 6103(p)(3) and its implementing regulations.
I. List any other disclosure guidance applicable to the MOU (i.e., non-disclosure of information protected by governmental, attorney/client privilege, or attorney work product privileges consistent with applicable laws, or any other information that is prohibited from disclosure-- IRM 11.3.32.17; non-disclosure of return information that would identify a confidential informant or seriously impair any civil or criminal tax investigation; etc).
7. TRANSMITTAL PROCEDURES: (If the MOU involves FTI, this section would be included):
A. All information exchanged will include a Document Transmittal, (Form 3210 or equivalent) or other means of verifying receipt with a count of documents by type and a brief description of the information being provided.
B. The Document Transmittal and documents will be inserted in an envelope marked "TO BE OPENED BY ADDRESSEE ONLY" and inscribed with the name of the official designated to receive the information. The package will be hand delivered to the designated official or mailed via the United States Postal Service, Federal Express, United Parcel Service, or a Federally accredited expedited mail delivery service, in a second envelope inscribed with the address of the designated official.
8. LIABILITY:
A. Each party to this MOU shall be liable for the acts and omissions of its own employees.
B. The IRS shall not be liable for any injury to another party’s personnel or damage to another party’s property unless such injury or damage is compensable under the Federal Tort Claims Act [28 U.S.C. 1346(b)], or pursuant to other Federal statutory authority. Similarly, the Agency shall not be liable for any injury to another party’s personnel or damage to another party’s property unless such injury or damage is compensable under applicable state or local law.
9. THIRD PARTY RIGHTS: This MOU does not confer any rights or benefits on any third party.
10. PRIVACY: The IRS and the Agency will assure the integrity and accuracy of personal and financial data. The IRS and the Agency will perform their duties in a manner that recognizes and enhances individuals’ rights of privacy and will make certain that their activities are consistent with law, regulations, and good administrative practices.
11. EFFECTIVE DATE: The effective date of this MOU is the date it has been signed by all parties to the Agreement.
12. AMENDMENT OF MOU: This MOU may be amended by deletion or modification of any provisions, provided that such amendment is in writing and is signed by all parties to the MOU.
13. TERMINATION OF MOU: This MOU may be cancelled upon [agreed-upon number] days written notice by either the IRS or the Agency or immediately by signed agreement of the IRS and the Agency.
14. LIMITATIONS: The terms of this MOU are not intended to alter, amend, or rescind any current agreement or provision of federal law now in effect. Any provision of this MOU which conflicts with federal law will be null and void.
15. EVALUATION OF DATA EXCHANGE: (Use this wording if the MOU will include a data exchange of federal tax information, personally identifiable information or other sensitive but unclassified information)
The IRS and the Agency will review this MOU, periodically, to evaluate the data exchange, examine the continuing needs for and uses of the exchanged data, and determine whether the MOU requires amendment, revision or termination. Parties to the review will include the IRS Governmental Liaison, Disclosure, Office of Safeguards, Business Operating Division and the Agency Liaison, at a minimum. These parties will determine the method of review (conference call, meeting, email).
15. EVALUATION OF AGREEMENT: (Use this wording if there is no data to be exchanged and/or this is a customer service type of MOU)
The IRS and the Agency will review this MOU, periodically, to determine whether the MOU requires amendment, revision or termination and whether the agencies are complying with the provisions of the MOU. Parties to the review will include the IRS Governmental Liaison, the Business Operating Division and the Agency Liaison, at a minimum. These parties will determine the method of review (conference call, meeting, email).
 
MEMORANDUM OF UNDERSTANDING BETWEEN THE INTERNAL REVENUE SERVICE AND THE [NAME OF AGENCY]
APPROVALS:
INTERNAL REVENUE SERVICE
________________________________
Signature
________________________________
Title
________________________________
Date
 
STATE OF [Name of State]
Agency: [Name of Agency]
________________________________
Signature
________________________________
Title
________________________________
________________________________
Date

Acronyms

The following table contains definitions for the acronyms used in this IRM:

Acronym Definition
AFOIA Automated Freedom of Information Act
BA Basic Agreement
BOD Business Operating Division
CAS Customer Account Service (TE/GE)
CSO Communications and Stakeholder Outreach
CSS Customer Service Strategy
DCSE Deputy Commissioner for Services and Enforcement
DCOS Deputy Commissioner for Operations Support
DM Disclosure Manager
DS Data Services
FEMA Federal Emergency Management Agency
FIP Federal Intergovernmental Program
FSLG Federal, state and local governments
FTA Federation of Tax Administrators
FTI Federal tax information
GL Governmental Liaison
GLADIS Governmental Liaison and Data Services Information System
GLIDe GL Initiative Development Guide
GLDEP Governmental Liaison Data Exchange Program
GLDS Governmental Liaison, Disclosure and Safeguards
IA Implementing Agreement
IAD IRS Agreement Database
IRP Identity and Records Protection
IVP International Visitors Program
IT Information Technology
LB&I Large Business and International
MAPP Municipal Agency Partnering Program
MeF Modernized eFile
MOU Memorandum of Understanding
MTC Multistate Tax Commission
PGLD Privacy, Governmental Liaison and Disclosure
PPC Privacy Policy and Compliance
QETP Questionable Employment Tax Practices
RDAC Regional Disaster Assistance Coordinator
SB/SE Small Business/Self Employed
SITLP State Income Tax Levy Program
SOI Statistics of Income
SRFMI State Reversal File Match Initiative
SRM Stakeholder Relationship Management
SRMLC Stakeholder Relationship Management Local Council
SSR Safeguard Security Report
TDS Transcript Delivery System
TE/GE Tax Exempt/Government Entities
TOP Treasury Offset Program
W&I Wage and Investment