Each proposal owner is responsible for the development and assessment of the campaign submission, including documentation of these steps on the CDF in the CMS. PAs will collaborate with ADCCI as outlined in IRM 4.50.1.1.3(6).

Each campaign owner is responsible for the execution of the campaign, including periodic reporting to the CSC. Modifications of the campaign may require subsequent CSC approval. The decision to make a campaign inactive also requires CSC approval.

The mission of RICB is to ensure the enforcement selection process is an equitable and fair process to all taxpayers under Policy Statement 1-236, Fairness and Integrity in the Enforcement Selection. RICB will only approve work using criteria based on tax laws and treasury regulations and not on organization names or their policy positions. The goal of RICB is to ensure that the criteria used for workload selection promotes public confidence that tax laws are being applied impartially.

The RICB seeks to develop repeatable risk identification methods for integration into ongoing workload identification processes. These efforts might be administered within CP&A or by other units in LB&I, including the PAs. The RICB plays a role throughout the enforcement process, not only in the development of a campaign filter but also in monitoring their effectiveness, proposing changes or retiring the campaign filter.

In carrying out its role, the RICB reviews requests for new filters and rules to develop campaigns. The RICB makes recommendations to the PAs whether and how to proceed with, modify, or terminate filters. Only after the RICB approves a filter can return data information be shared with the PA.

The RICB is chaired by the CP&A director’s senior technical advisor and is comprised of five senior program managers from ADCCI and two PA program managers in accordance with the RICB charter.

The RICB process allows the development, refinement and testing of filters.

LB&I personnel must also adhere to guidance regarding separation of duties involving campaign workload selection. LB&I personnel cannot perform an examination of a taxpayer, nor can they advise, consult, or mentor other IRS employees involved in the examination of that same taxpayer if they:

Campaign Subject Matter Experts and Filter Development: An employee submits a campaign suggestion. As part of the prioritization and triage, CP&A requests the involvement of a practice network (PN) SME to assist in developing a filter that will identify returns with the issue identified in the campaign submission. The SME works with CP&A to develop a formula based on items anticipated to be on tax returns. CP&A prepares RICB Part I of the form requesting approval for the filter. The purpose of the initial filter is to generally identify the population from tax return and other data. This step may include consideration of possible interaction of various tax return line items and forms to incorporate areas the field typically considers in risking for the issue. None of these activities are workload selection that will cause separation of duty concerns. SMEs may also be involved in analyzing the redacted results of the RICB Part I filter output. They can provide input to further refine the filter to provide focused and narrowed results. However, SMEs may NOT be involved in reviewing un-redacted output of filters. SMEs can assist CP&A in preparing the RICB Part II request but cannot see the Part II filter results (where taxpayer identifying information is involved). If SMEs review un-redacted filter results or participate in classification (see below) of particular taxpayers, they cannot participate in examining or mentoring examining agents in connection with those taxpayers. They can participate in generic network calls and discuss and consult on issues arising in the campaign, to the extent the discussion is not taxpayer specific. They may also mentor and advise with respect to other taxpayers.

Disclosure Reviews: Some campaigns involve review of disclosures that are mandated by formal IRS guidance (such as a listing notice, or an identified transaction of interest). Other disclosures can come from a variety of sources such as a treaty or an agreement to exchange information with a foreign country, an Organization for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) Action 5 disclosure of rulings, or a John Doe summons. In these situations, a policy decision has been made that certain information should be received by the IRS to assist compliance efforts. These disclosures frequently contain identifying information, including names and employee identification numbers (EINs) of promotors and participants. For instance, if the campaign involves a transaction of interest or listed transaction notice, it will review the participant and material advisor disclosures. Examiners or SMEs typically perform the screening, sorting, or grouping process. The general intention to review at this stage is to sort the population into more manageable groups, but not for the purpose of selecting them for examination. Usually, the goal is to narrow the population by risk and select participants (and their returns) or materials advisors to forward for classification. Individuals involved in disclosure review for triage and develop a campaign submission or classification materials for classifiers to use in determining which cases to audit. LB&I will not consider those cases for workload selection. Accordingly, they can participate and advise in network calls and may consult on taxpayer-specific issues arising in the campaign. Sometimes, however, the disclosure review directly identifies returns for examination without the need for further classification. In those instances, the individuals involved may not consult on taxpayer-specific issues arising in the campaign.

Participation in Governing Bodies: LB&I PA directors and other executives participating in steering committees, such as CSC, which provides oversight over the entire campaign process. Their roles in reviewing and approving campaigns, including filter reviews, considering appropriate treatment streams, monitoring, modification and making campaigns not currently active do not require any direct involvement in workload selection or execution of treatment streams. Accordingly, their activities should not pose any separation of duty risk.

Classifiers: PA personnel classify returns for taxpayer-specific treatment streams. Since classifying returns is a workload selection function, classifiers and those reviewing classifications cannot participate in examination or execution of taxpayer specific treatment streams (with respect to returns they classified). In addition, they cannot participate in advising or mentoring with respect to returns they classified. Classifiers and their reviewers can participate in network calls and discuss issues arising in campaigns but cannot consult on specific taxpayers if they classified the return. They can participate in examination and mentoring for returns they did not classify. For example, an examiner from Cross Border Activities Director of Field Operations (CBA DFO)-West that classifies campaign returns to be worked by CBA DFO-East, could examine returns that were classified by CBA DFO-East. Classifiers cannot participate in initial prioritization and triage, campaign submission owner development, RICB Part I and Part II filtering, advise in campaign calls (with respect to returns they classified), monitor, modify, and discontinue the campaign, given their involvement in taxpayer specific activities.

Examiners: Once classifiers have selected taxpayers for examination (or other taxpayer specific treatment streams), or the case selected for examination is sent directly to the field for risk analysis, subject matter and geographic PA personnel (examiners) will execute the campaign. Examiners will, where appropriate for the campaign, risk returns, conduct exams, participate in campaign calls as advisors and listeners, and act as formal campaign mentors. They can also participate in campaign submission owner development and RICB Part I filtering, monitoring, modification and discontinuing campaigns. Examiners cannot participate in RICB Part II filtering. They cannot classify returns they will examine.

Managers: Frontline managers typically will have direct involvement in many of the steps previously described. Senior managers such as territory or program managers, may also have direct involvement in certain campaign activities. Managers with such direct involvement will be subject to the same limitations as the personnel they manage. For example, the manager reviewing return classification will be subject to the same limitations as the classifier performing that function. Managers who do not have direct involvement in a taxpayer specific function (RICB Part II filtering or classification), but who rather perform a general oversight function, will not be limited in their participation in other campaign activities.

Counsel: Counsel generally acts as advisors to LB&I and are not the decision makers with respect to campaigns, including campaign execution, monitoring, modification and discontinuing campaigns. Counsel may consult on all campaign activities in accordance with their internal guidance.