22.42.1 Tax Exempt Bonds Customer Education and Outreach

Manual Transmittal

August 09, 2017

Purpose

(1) This transmits revised IRM 22.42.1, TEB Taxpayer Education and Assistance, Tax Exempt Bonds Customer Education and Outreach.

Material Changes

(1) Revised IRM to add TE/GE’s internal control procedures.

(2) Editorial changes made throughout this IRM section.

(3) Updated manual to change references to certain positions within the Tax Exempt Bonds division as a result of the TE/GE reorganization. The references to the Director, Tax Exempt Bonds Division were changed to Director, Indian Tribal Governments/Tax Exempt Bonds (ITG/TEB). References to Manager, Compliance & Program Management were changed to Technical Manager.

Effect on Other Documents

This supersedes IRM 22.42.1 dated June 2, 2016.

Audience

Tax Exempt and Government Entities
Government Entities and Shared Services
Tax Exempt Bonds

Effective Date

(08-09-2017)

Christie J. Jacobs
Director, Indian Tribal Governments/Tax Exempt Bonds
Government Entities and Shared Services
Tax Exempt and Government Entities

Program Scope and Objectives

  1. Purpose: This section provides procedures for the Tax Exempt Bonds customer education & outreach program. TEB is committed to providing quality educational programs to help participants in the municipal bond market understand and comply with the Internal Revenue Code requirements pertaining to tax-exempt and tax-advantaged bond transactions.

  2. This manual provides procedures for educational and outreach activities and their role in accomplishing the mission of Tax Exempt Bonds (TEB).

  3. Audience: These procedures apply to:

    • TEB revenue agents (examiners).

    • TEB tax law specialists.

    • TEB K-Nets.

    • TEB group managers (managers).

  4. Policy Owner: Tax Exempt and Government Entities (TE/GE).

  5. Program Owner: Indian Tribal Governments/Tax Exempt Bonds

Background

  1. TEB offers educational services to increase understanding and compliance by issuers and conduit borrowers of tax-exempt and tax-advantaged bonds. Available services generally include:

    • Delivering speeches

    • Virtual presentations (phone or web-based)

    • Participating in panel discussions

Scope

  1. The Office of Indian Tribal Governments/Tax Exempt Bonds (ITG/TEB), of the Internal Revenue Service (IRS), Tax Exempt and Government Entities (TE/GE) division, offers specialized information and services, including educational materials, to the municipal finance community through its education and outreach programs.

Authority

  1. TEB’s decision to participate in an outreach activity is driven by its desire to increase voluntary compliance and to support the current strategic work plan and the mission of TEB.

Responsibilities

  1. The ITG/TEB Technical division administers and oversees customer education and outreach TEB CE&O as part of its voluntary compliance and outreach initiatives.

  2. The TEB Outreach Coordinator (Coordinator) reviews the program’s operations and reports to the Technical Manager.

  3. The TEB program develops the TEB outreach strategy to ensure that TEB’s outreach efforts treat all stakeholders fairly and consistently, and to leverage our human capital and financial resources efficiently.

Program Controls

  1. The Director, ITG/TEB and the Assistant Deputy Commissioner, Government Entities/Shared Services (GE/SS) must approve TEB’s participation and/or attendance in any outreach event.

    Note:

    Approval is required even when there are no costs of participating and/or attending.

  2. ITG/TEB Technical will seek assistance and guidance from specialists in Communications and Liaison (C&L) in developing and coordinating communication strategies as well as teleconferences, webinars and other virtual outreach efforts.

Acronyms

  1. Acronyms used in this IRM section:

    Acronyms Definitions
    CE&O Customer Education and Outreach
    C&L Communications and Liaison
    GE/SS Government Entities/Shared Services
    IRS Internal Revenue Service
    ITG/TEB Indian Tribal Governments/Tax Exempt Bonds
    K-Net Knowledge Network
    TEB Tax Exempt Bonds
    TE/GE Tax Exempt and Government Entities

Planning

  1. In planning each fiscal year’s work plan, the Coordinator proposes the TEB outreach strategy to the Technical Manager. The strategy will include a list of potential outreach events for the next fiscal year. The Coordinator prepares this proposal by:

    1. Identifying major conferences of key TEB stakeholder associations representing all segments of the municipal bond market, including:

      • Associations representing governmental issuers

      • Conduit borrowers

      • Investors

      • Tax and bond lawyers

      • Finance professionals

      • Others

    2. Estimating audience attendance, if possible.

  2. The Technical Manager uses the TEB outreach strategy to propose TEB’s fiscal year outreach performance goals.

  3. Coordinator:

    1. Evaluate the potential compliance impact of each request.

    2. Recommend to the Technical Manager whether TEB should accept or decline participation in the event.

  4. The TEB outreach strategy includes regularly updating external websites and providing information TEB customers need. TEB uses virtual and on-line tools including teleconferences, website, etc.

  5. TEB outreach events are offered as:

    1. Strategic National Educational Events - Events with an educational message.

      Example:

      TEB Teleconferences.

    2. Strategic National Practitioner or Industry Events:

      • Large groups that represent their community and carry messaging back to their membership.

      • C&L notifies the Office of Chief Counsel of TE/GE’s participation in any events in this category.

      • C&L coordinates TEB events in this category with Media Relations and Legislative Affairs.

    3. Small or Local Events:

      • There must be a specific need in this area for a particular group.

      • If we decline an outreach request, the Coordinator offers free educational products, if available.

      • We anticipate fewer than 100 participants will attend a small or local event.

Outreach Event Calendar

  1. C&L:

    1. Captures all information.

    2. Provides reports for tracking events and identifying customer types.

    3. Creates and maintains a TE/GE Events Calendar (Calendar) for each fiscal year.

  2. The Coordinator uses the Calendar, which includes the following information for each event, as a planning tool and to review TEB’s progress toward its outreach goals.

    1. Date of the event

    2. Assigned TEB representative

    3. Name of the event sponsor

    4. Name of the event

    5. Location of the event

    6. Number of customers reached (actual or expected)

    7. Travel costs (actual or expected)

    8. Covered topics (up to 3)

  3. At the start of each fiscal year, the Coordinator provides the Calendar information to C&L.

  4. C&L updates the Calendar as outreach events are added or rescheduled and captures final data from completed outreach events.

  5. At the end of each month, the Coordinator provides C&L with updated information from the outreach events. C&L gives the Technical Manager an analysis of TEB’s progress in meeting its outreach goals.

Submission, Approval and Assignment of Events

  1. National Public Liaison serves as a point of contact for customers to request TEB participation in their outreach events.

  2. The National Public Liaison will send the request to Director, ITG/TEB for consideration.

  3. To obtain approval for a TEB representative to attend an outreach event, the Coordinator completes the TE/GE Outreach Request Form 14380 and submits it to the Technical Manager. If the Technical Manager and the Director, ITG/TEB approve the event, the Technical Manager coordinates who should be assigned to the event with the Director, ITG/TEB or Field Operations Manager (FO Manager). The Coordinator submits the form to the TE/GE Communication & Liaison (C&L Coordinator) for approval by the Assistant Deputy Commissioner, GE/SS.

  4. After the Assistant Deputy Commissioner, GE/SS approves the event, the TE/GE C&L Coordinator sends Form 14380-A to the presenter with the appropriate travel information for the outreach event.

Closing an Assignment

  1. After the outreach event, the assigned TEB representative completes the Form 14380-A, Reporting Instructions and Feedback for TE/GE Outreach event, information below and sends it to the Coordinator.

    1. Date of the event.

    2. Estimated number of customers reached.

    3. Actual travel costs per Concur.

    4. Any feedback received from the outreach event.

  2. Base the total number of customers reached on the best available information provided by the sponsoring customer entity. You may use overall registration, actual head count, or estimate based upon the number of materials distributed.

    Example:

    An outreach event is a presentation (e.g. speech or panel) at a conference. You can use the event sponsor provided head count as the estimated number of customers reached. For example, if the event sponsor states that approximately 125 persons attended a panel session, then the estimated number of customers reached through participation in that session is 125. If not provided, the TEB speaker estimates it.

    Example:

    An outreach event is participation in an exhibit booth at a conference. You can use the actual registration up to an overall maximum number for the estimated number of customers reached. The overall maximum number is the number of days exhibiting times 1,000 customers reached each exhibiting day. For example, if the overall registration for a sponsored event is 5,000 and the activity is three days of exhibiting, the number of customers reached through exhibiting is 3,000.

    Example:

    An outreach event is a live phone forum, webinar or webcast. You can use the number of registered attendees as the estimated number of customers reached unless the event sponsor or other source has better attendance information.