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Part 1. Organization, Finance and Management

Chapter 1. Organization and Staffing

Section 16. Small Business/Self Employed Division (Cont. 2)

1.1.16  Small Business/Self Employed Division (Cont. 2)

1.1.16.12 
Collection

1.1.16.12.2  (03-01-2007)
Planning & Analysis

  1. The mission of the office of Collection Planning & Analysis is to oversee the strategic and business planning process for the field collection program in the SB/SE operating division. It establishes case selection criteria, delivers collection work and maintains automated systems support for case assignment. It maintains various management information systems (MIS) that provide operational data on the work in progress, receipt and disposition of work. It develops and provides periodic reports of data in these systems or ad hoc analysis as necessary to advise the Director, Collection concerning the establishment of performance goals, and the progress towards accomplishing them. It provides analysis to size the impact of factors that are complicating the accomplishment of the performance goals. In the Performance Based Budgeting process, it provides input to the Chief Financial Officer (CFO) office for the establishment of enterprise-wide collection goals and supports them in the monitoring of progress.

  2. The Director, Planning & Analysis reports to the Director, Collection.

  3. To accomplish the mission, the Director, Planning & Analysis:

    1. Maintains an ongoing quantitative review program of field operations at the national, field area and field territory level to evaluate programs, monitor compliance with the business plan and provide assistance

    2. Develops input data for the Commissioner’s Monthly, Business Performance Review and quarterly presentations to the Oversight Board

    3. Provides input to the Commissioner of SB/SE operating division and the CFO for resource planning and budget formulation and execution

    4. Develops recommendations for distribution of resources to the field areas and headquarter, tracks utilization of resources and monitors execution of the financial plan; provides input for internal and external budget reviews by conducting cost/benefit analyses

    5. Plans, designs, implements and maintains management information systems or inventory selection systems from the Master File, Collection Activity Reports (CAR), Collection Time Reporting System (CTRS), ALS/ENTITY and Inventory Delivery System (IDS). Coordinates with the office of Business Systems Planning and MITS to develop and maintain automated systems support

    6. Provides standard policy and program direction for selection of cases and delivery of inventory for Collection and set direct assignment criteria for priority and routing of work.

  4. The following managers report to the Director, Planning & Analysis:

    • HQ Program Manager, Workload Planning & Performance Analysis

    • HQ Program Manager, Collection Case Selection & Delivery

    • HQ Program Manager, Collection National Reports

1.1.16.12.2.1  (03-01-2007)
Workload Planning & Performance Analysis

  1. The mission of Workload Planning & Performance Analysis is to develop plans, provide reports and analysis of the most critical performance measures for field collection. It also has responsibility for developing, implementing and monitoring the Strategic Management Process for field collection.

  2. The Program Manager, Workload Planning & Performance Analysis reports to the Director, Planning and Analysis.

  3. To accomplish the mission, the Program Manager, Workload Planning and Performance Analysis:

    1. Produces the Business Plan Template report that tracks area performance on measures in which targets are required to be set

    2. Produces the Director of Collection report which tracks the key diagnostic measures for Collection to assess overall performance

    3. Provides both ad-hoc and formal analyses of the data from the Business Plan Template report, Director of Collection report and all other collection reports to the Director, Collection for use in one-on-one discussions with Area Directors, for operational reviews of Area Directors and for use in discussions with the Commissioner and Deputy Commissioner of SB/SE

    4. Produces Area Accomplishment reports that track key collection performance measures down to the territory level

    5. Provides area directors all the necessary information required to assist them in setting performance measure targets on a yearly basis; this includes information such as data dictionary definitions, baseline data and models that can improve their target setting efforts

    6. Develops the Strategic Business Plan for field collection that includes Strategic and Operational Priorities

    7. Monitors headquarters progress in delivery of their yearly Business Plans; Assists the field areas in the development of their yearly Business Plans

    8. Develops the procedures for conducting yearly Gap Analyses at the area and territory levels to identify elevated issues that can be used in the development of headquarters Business Plans

    9. Monitors and analyzes the field collection quality review program

    10. Maintains ownership of the collection hiring model; this model provides guidance in the placement of new hires based on current workload and productivity

    11. Provides data and analysis on a quarterly basis for the SB/SE Business Performance and Review (BPR)

    12. Provides data and analysis to the Commissioner’s Monthly report

    13. Computes FICA/FUTA costing for Field Collection on a quarterly basis and provides this information to SB/SE Finance.

1.1.16.12.2.2  (03-01-2007)
Collection Case Selection & Delivery

  1. The mission of Collection Case Selection & Delivery is to provide standard policy and program direction for selection of cases and delivery of inventory for collection and sets direct assignment criteria for routing of collection work. Develop, deploy and monitor the systemic delivery of collection cases or inventory. Coordinate with other programs to provide policy guidance that ensures overall business objectives are met.

  2. The Program Manager, Collection Case Selection reports to the Director, Planning & Analysis.

  3. To accomplish the mission, the Program Manager, Collection Case Selection & Delivery:

    1. Supplies cases based on consistent risk scoring/priority selection criteria

    2. Develops standardized program direction and implement assignment criteria for routing of collection work, and monitor workload as it pertains to the assignment of collection cases

    3. Implements policies related to case identification and selection

    4. Coordinates with other offices to evaluate impact of workload vs. collection results and the impact of procedural changes on workload issues

    5. Develops and enhances existing automated systems that deliver work

    6. Maintains the ENTITY case management system

    7. Coordinates on-going maintenance and end-user needs with MITS and other developers for ALS/ENTITY and IDS

    8. Documents and coordinates procedural guidelines and policies for ALS/ENTITY and IDS

    9. Assists in the development and delivery of training for systems found within ALS/ENTITY and IDS

    10. Coordinates with Research on Collection workload issues including reengineering models and provide significant input to the SB/SE Division Strategic Plan

    11. Coordinates RIS issues for Collection.

1.1.16.12.2.3  (03-01-2007)
Collection National Reports

  1. The mission of Collection National Reports is to establish and implement policy guidance for consistent delivery of required information systems to meet the needs of field collection; coordinate ongoing maintenance and end-user needs with MITS.

  2. The Program Manager, Collection National Reports directly reports to the Director, Planning & Analysis.

  3. To accomplish the mission, the Program Manager, Collection National Reports:

    1. Establishes and implements policy guidance for consistent delivery of required information systems to meet the needs of current SB/SE compliance processes. Systems groups include – Collection MIS and Integrated Collection System (ICS)

    2. Coordinates ongoing maintenance and end-user needs with MITS

    3. Documents and coordinates procedural guidelines and policies for field collection

    4. Assists in development of training for systems

    5. Develops standardized policy and program direction for the Functional Automation Systems (FAS) teams

    6. Develops, enhances and balances the existing automated systems that close or move cases from the ICS to IDRS

    7. Works with MITS to document and coordinate procedural guidelines and policies for ICS

    8. Documents and coordinates procedural guidelines and policies for the Collection Time Reporting System.

1.1.16.12.3  (03-01-2007)
Collection Business Reengineering

  1. The Director, Collection Business Reengineering, reports to the Director, Collection, and is responsible for reviewing the collection process to identify and recommend changes needed for improvement.

  2. The mission of Collection, Business Reengineering is to bridge the gap between the current Collection organization and its future goals by enabling implementation of collection process enhancements through the development of best practices and focused communication at all levels.

  3. To accomplish the mission, the Director, Collection Business Reengineering:

    1. Focuses on the integration of people, processes, and technology

    2. Consults with the Director, Collection Policy and other stakeholders on policy decisions including interpretation and application to CFf procedures and processes

    3. Proposes changes in policy and practice to promote accomplishment of both Collection and IRS missions

    4. Develops processes to support early case resolution and increased collection efforts

    5. Explores and evaluates collection processes used by the private sector, state and other Federal agencies for potential IRS use

    6. Proposes, coordinates and participates in tests and prototypes designed to improve mission accomplishment

    7. Assists other National Office components in analyzing and evaluating system outputs and makes recommendations for improvement

    8. Assists and integrates the efforts of national collection officials to improve the design of the collection process

    9. Leverages technology, procures and aligns resources to support collection priorities.

  4. The following managers report to the Director, Collection Business Reengineering:

    • HQ Program Manager, Modernization & Strategy

    • HQ Program Manager, Embedded Quality

    • HQ Program Manager, Collection Field Function & Virtual Teams

    • HQ Program Manager, Pre-populated Collection Information Statement

1.1.16.12.3.1  (03-01-2007)
Modernization and Strategy

  1. The mission of Modernization and Strategy is to leverage existing and emerging technology and to procure and align resources to support Collection priorities and programs.

  2. The Program Manager, Modernization and Strategy reports to the Director, Collection Business Reengineering.

  3. To accomplish the mission, the Program Manager, Modernization and Strategy:

    1. Coordinates and leads the Modernization Vision and Strategy (MVS) Filing and Paying Compliance Domain

    2. Provides oversight on non-major projects

    3. Coordinates the development and updates to the Concept of Operations and corresponding Technology Plan

    4. Identifies industry best practices both internally and externally

    5. Identifies and procures state of the art software and hardware to improve processes

    6. Maintains Information Technology Portfolios for Collection personnel

    7. Develops and assists in the coordination of enhancements projects such as alternative communications and reducing Information Technology related downtime

    8. Coordinates with Business Systems Planning and Modernization and Information Technology Services to improve technology issues

1.1.16.12.3.2  (03-01-2007)
Embedded Quality

  1. The mission of Embedded Quality (EQ) is to develop, implement and manage Collection’s Embedded Quality program. It also has responsibility for the National Field EQRS and NQRS automated systems, establishes systems policy and coordinates multi-function programming changes, enhancements and updates for all SB/SE users.

  2. The Program Manager, Embedded Quality reports to the Director, Collection Business Reengineering.

  3. To accomplish the mission, the Program Manager, Embedded Quality:

    1. Coordinates the development and delivery of the current Embedded Quality system as well as future enhancements and expansion

    2. Partners with other SB/SE Embedded Quality program managers for consistent guidance issuance and training development

    3. Establishes guidelines for access and monitors the system to ensure that appropriate access and security levels are maintained

    4. Coordinates with NQRS and Collection Planning & Analysis to provide quality data for analysis, identify factors influencing the embedded quality scores and data mine narrative comments for trends

1.1.16.12.3.3  (03-01-2007)
Collection Field Function (CFf) – Virtual Teams

  1. The Program Managers for Collection Field function (CFf) and Virtual Teams report to the Director, Collection Business Reengineering and are responsible for the implementation of Collection Field function projects.

  2. The mission of the Program Managers for CFf and Virtual Teams is to identify barriers to appropriate enforcement activities, to identify unnecessary employee burden in Collection processes or systems and to develop improvement strategies to address them

  3. To accomplish the mission, the Program Managers, Collection Field function and Virtual Teams:

    1. Establish and oversee nationwide Virtual Teams facilitating data analysis and process enhancements

    2. Identify and eliminate burden reduction and employee engagement challenges

    3. Partner with other Collection program owners to identify best practices and develop nationwide implementation strategies

1.1.16.12.3.4  (03-01-2007)
Pre-populated Collection Information Statement (PCIS)

  1. The Program Manager for PCIS reports to the Director, Collection Business Reengineering and is responsible for implementation of the PCIS project.

  2. The mission of the Program Manager for PCIS is to automate the search, population, calculation, and user manipulation of data received from internal and external sources in order to produce a taxpayer financial profile and financial statement for balance due cases.

  3. To accomplish the mission, the Program Manager for PCIS:

    1. Develops and delivers the PCIS system. PCIS provides Collection with the ability to consolidate and analyze taxpayer financial information and expeditiously generate Collection Information Statements (CIS), enabling a more thorough and timely initial case analysis.

    2. Develops future PCIS releases by partnering across organizational segments to identify additional requirements.

    3. Coordinates the development of appropriate guidance and training as releases are implemented

1.1.16.12.4  (03-01-2007)
Advisory, Insolvency & Quality (AIQ)

  1. The mission of AIQ is two-fold: 1) to provide technical guidance, quality review, and other assistance to CFf by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness, and 2) to provide insolvent and other taxpayers top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness. This includes effectively managing collection programs to ensure timely, accurate case actions on all collection cases assigned to the Insolvency and Advisory functions.

  2. The Director, AIQ reports to the Director, Collection.

  3. To accomplish the mission the Director, AIQ:

    1. Prepares operational plans and allocates SB/SE resources to meet customer needs.

    2. Prepares procedures, assists Policy in IRM instructions and provides technical guidance, advice and assistance for programs and activities such as field collection enforcement activity, bankruptcy and insolvency casework and processing, collaterals and collection cash management and interest, jeopardy and termination assessments, Collection waivers, estate and gift tax and, liens.

    3. Plans, executes and monitors Collection activities in their respective IRS field offices.

    4. Coordinates with Collection Policy to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service.

    5. Administers all federal tax laws applicable to SB/SE taxpayers and other taxpayers assigned to AIQ and coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results and ensure consistency in treatment of SB/SE taxpayers.

    6. Works with CLD to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws.

    7. Develops best practices and shares with Collection Policy for analysis and possible nationwide implementation.

    8. Establishes applications and computer/automation support for liens, bankruptcies, trust fund recovery and other special programs.

    9. Coordinates and facilitates the quality efforts for Collection; works closely with CFf to establish a quality climate and foster quality consciousness among Collection employees; provides advice and assistance on issues involving the quality effort. Maintain the National Quality Review System for Collection.

  4. The following managers report to the Directors, AIQ:

    • AIQ Area Managers East & West

    • Territory Managers, Group Managers

1.1.16.12.4.1  (03-01-2007)
Technical Services Advisory

  1. The mission of the Technical Services Advisory is to provide Servicewide policy guidance and technical support for field Collection operations, and to independently resolve technical collection cases not assigned to CFf, such as lien certificates cases, estate tax liens, and decedent cases.

  2. The Area Manager reports to the Director, AIQ. The Territory Managers report to the Area Manager.

  3. To accomplish the mission, each Area Manager:

    1. Exercises administrative supervision over the field technical territories in their Area.

    2. Defines and clarifies individual authorities, relationships, duties, and areas of responsibility for supervisory and staff personnel in the field technical territories in their Area.

    3. Serves as an advisor to the co-located Area Directors, Collection in all facets of compliance technical support activities and furnishes information concerning policies of the Internal Revenue Service and interpretation of federal laws and regulations.

    4. Identifies and promotes best practices.

    5. Coordinates and controls area technical services activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

    6. Ensures the technical integrity and administrative efficiency of the Property Appraisal and Liquidation Specialist (PALS) program if within their Area

    7. Conducts quality review of the co-located Collection field function providing reports, data and analysis to the field function in order to improve quality.

1.1.16.12.4.1.1  (03-01-2007)
Technical Services Advisory Territories

  1. The mission of the Technical Services Territories is to provide technical guidance for Collection field staff, area management and serve as liaison with Counsel and Appeals, and to independently resolve technical collection cases not assigned to CFf, such as lien certificate cases, estate tax liens, and decedent cases.

  2. To accomplish the mission, each Manager, Technical Services Territory:

    1. Provides technical advice to Collection field groups throughout the assigned area

    2. Provides expert advice and assistance on lien priority issues

    3. Provides expert advice on collection issues on estate and gift tax issues

    4. Manages and monitors all suit activity in the area, including coordination with Counsel

    5. Provides technical advice on field enforcement issues

    6. Provides program oversight for the PALS program within assigned Field Area(s) to ensure timely and technically correct liquidation of seized and acquired assets.

1.1.16.12.4.2  (03-01-2007)
Insolvency

  1. The mission of the AIQ Area Mangers is to address all issues ensuring compliance with the Internal Revenue and Bankruptcy Codes, to ensure that Internal Revenue Service tax debts receive appropriate and fair treatment consistent with the Federal Bankruptcy Code laws, and ensure consistent treatment of taxpayers who have filed bankruptcy across Insolvency sites at a national level.

  2. The AIQ Managers report to the Director, AIQ and have oversight for all insolvency activities in the assigned Area.

  3. To accomplish the mission each AIQ Area Manager:

    1. Oversees all field and central activities involving Chapter 7, 9, 11, 12, and 13 bankruptcy petitions in the Federal Bankruptcy Courts

    2. Ensures that insolvency activities are coordinated across the appropriate SB/SE operating units and other Operating Divisions

    3. Determines the distribution and consistency of processes between Compliance Services and the Territory offices on such issues as chapter conversions, dischargeability, exempt asset determinations, and adjustments to and disposition of accounts

    4. Coordinates with the field Collection on outreach and provides a local forum for improving customer service for our external stakeholders

    5. Works with Counsel on legal and procedural issues - such issues as variations between court jurisdictions

    6. Protects the Government's interest and taxpayer rights in all adjudication of taxpayer liabilities.

1.1.16.12.4.2.1  (03-01-2007)
Insolvency Territories

  1. The mission of the Insolvency Territory Manager is to ensure that taxpayers who file bankruptcy under the Federal Bankruptcy Code are adequately protected and that Internal Revenue Service tax debts receive appropriate and fair treatment consistent with the Federal Bankruptcy Code laws.

  2. The Insolvency Territory Managers report to the AIQ Area East and West Managers.

  3. To accomplish their mission, the Territory Managers:

    1. Oversees all field activities involving Chapter 7, 9, 11, 12, and 13 bankruptcy petitions in the Federal Bankruptcy Courts in the geographic site territory

    2. Protects the Government's position and rights of the debtor in adjudication of all insolvency cases including post-discharge and post-dismissal actions.

    3. Coordinates with local Bankruptcy courts, trustees, Area Counsel, SB/SE and other operating divisions on insolvency cases as needed

    4. Monitor insolvency programs to ensure compliance with the Bankruptcy Code Compliance program

    5. Conduct outreach and provide a local forum for improving customer service for external insolvency stakeholders.

    6. Coordinate and control territory collection activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

1.1.16.12.4.3  (03-01-2007)
Filing and Payment Compliance (F&PC)

  1. The Project Director, Filing and Payment Compliance (F&PC) Modernization, reports to the Director, Collection, and is responsible for managing and directing all business involvement in the design, implementation and evaluation of the F&PC Business Systems Modernization Project.

  2. F&PC Modernization is responsible for improving the processes and technologies that support the IRS’s filing compliance and payment compliance activities, and managing the associated organizational changes necessary to leverage available technology and redesigned work processes.

  3. F&PC is one in a series of Tax Administration Modernization (TAM) projects aimed at fundamentally redesigning IRS’s customer facing operations. A follow-on to the Tax Administration Vision and Strategy (TAVS), F&PC includes three major phases intended to transform IRS collection operations, tools and processes:

    1. Release 1 will provide infrastructure, processes and organizational framework to implement provisions of the American Jobs Creation Act of 2004 (P.L. 108-357) that authorized the IRS to utilize Private Collection Agencies (PCAs) in the collection of undisputed tax delinquencies. The Private Debt Collection Program combines commercial-off-the-shelf (COTS) software and automated inventory management tools to integrate in-house collection programs with PCA activities.

    2. Release 2 will focus on modernized technology and new collection tools for automated call center sites and campus collection operations, now supported by the Automated Collection System (ACS).

    3. Release 3 will provide modernized technology new collection tools and approaches for revenue officers in field collection operations, currently supported by the Integrated Collection System (ICS).

1.1.16.12.4.4  (03-01-2007)
Collection Operations Support

  1. The mission of Collection Operations Support is to administer projects and manage key operations that support Collection in its mission to collect delinquent taxes and secure delinquent tax returns.

  2. The Director, Collection Operations Support reports to the Director, Collection.

  3. To accomplish the mission, the Director, Collection Operations Support:

    1. Oversees and directs staffing for the Collection organization nationwide

    2. Initiates and implements hiring strategies and program improvements to employ personnel to best accomplish the Collection mission

    3. Oversees and updates all components of the Collection hiring processes

    4. Formulates, reviews, maintains, and oversees development of the Collection organizational charts and SB/SE Requests for Organizational Changes (S-ROCs

    5. Plans and coordinates space requirements and real estate issues for Collection nationwide to include Headquarters and Field components

    6. Identifies training needs for Collection personnel and ensures delivery of effective training nationwide

    7. Manages all components of the Collection budget to provide resources that meet organizational goals and strategic direction

    8. Manages and provides guidance of the Collection travel budget and awards budget to maximize the effective use of those programs’ resources within authorized fund allocations

    9. Oversees various administrative initiatives and special projects in support of the Collection mission

    10. Handles all communications to ensure that important initiatives and messages are clearly communicated to and understood by Collection employees

    11. Coordinates improvements with key internal and external stakeholders.

1.1.16.12.5  (03-01-2007)
Collection Areas

  1. The mission of the Collection Areas is to provide SB/SE taxpayers in each of the 7 areas top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness. This includes effectively managing field collection programs to ensure timely, accurate case actions on all collection cases.

  2. Each Area Director, Collection reports to the Director, Collection.

  3. To accomplish the mission, each Area Director, Collection:

    1. Prepares operational business plans and allocates SB/SE resources to meet customer needs

    2. Oversees compliance and enforcement processes in the CFf, with emphasis on payment requirements, delinquent return compliance and delinquent prevention and investigation processing

    3. Plans, executes and monitors Collection activities in their respective IRS field offices

    4. Coordinates with Collection Policy to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service

    5. Administers all federal tax laws applicable to SB/SE taxpayers and coordinates market segment compliance strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results and ensure consistency in treatment of SB/SE taxpayers

    6. Works with CLD to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws

    7. Serves as Director, Collection's representative for Taxpayer Advocate matters and performs congressional and outside stakeholder liaison responsibilities within the Area

    8. Develops best practices and elevates them to Collection Policy for analysis and possible nationwide implementation

    9. Assumes designated role in the Business Resumption Plan for the execution of emergency procedures and coordination with the Senior Commissioner's Representative, CLD, and other operating units in the event of an emergency.

  4. The following managers report to the Area Directors, Collection:

    • Managers, Collection Territories

1.1.16.12.5.1  (03-01-2007)
Collection Territories

  1. The mission of Collection Territories is to provide SB/SE taxpayers in each of the territories top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Collection Territory Manager, reports to an Area Director, Collection.

  3. To accomplish the mission, each Territory Manager, Collection:

    1. Markets best practices. Identifies and resolves emerging Compliance issues at the local level; develops and delivers mission-oriented services and strategies, to improve customer service, consistency, and efficiency

    2. Develops compliance strategies in coordination with CLD to integrate education and outreach

    3. Develops and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer

    4. Provides technical advice to the Area Director, Collection in all facets of collection activities; provides clarity on policies of the Internal Revenue Service and provides clear interpretation of federal laws and regulations

    5. Coordinates and controls territory collection activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

1.1.16.13  (03-01-2007)
Examination

  1. The mission of Examination is to provide Small Business and Self-Employed (SB/SE) taxpayers top quality service by helping them understand and meet tax responsibilities and by applying the tax law with integrity and fairness. Effectively managing Examination Field and Technical Services, ensures timely, accurate case actions on all examination cases.

  2. The Director, Examination reports to the Commissioner, SB/SE Division.

  3. To accomplish the mission, the Director, Examination:

    1. Formulates short range and long range program strategies, policies, and objectives specific to SB/SE taxpayers.

    2. Partners with Communications to design, develop, and implement programs, including pre-filing, filing, and post-filing educational activities to assist SB/SE customers in understanding and complying with all tax laws

    3. Monitors trends affecting SB/SE compliance and responds to changes in taxpayer needs in those areas.

    4. Improves business practices and technology in order to provide quality customer assistance.

    5. Manages issues affecting compliance across Operating Divisions, works with other divisions to develop and implement consistent and fair treatment of all taxpayers.

    6. Works with Campus Compliance Services, Specialty and Fraud/BSA to coordinate activities.

  4. The following managers report to the Director, Examination:

    • Director, Exam Areas (7 areas)

    • Director, Operations Support.

    • Director, Exam Policy.

    • Director, Exam Planning & Delivery.

    • Director, Abusive Transactions

    • Director, Technical Services

1.1.16.13.1  (03-01-2007)
Examination Field Areas

  1. The mission of the Examination Areas is to provide SB/SE taxpayers in each of the 7 areas (Central, North Atlantic, South Atlantic, Gulf States, California, Western, and Midwest) top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Area Director, Examination reports to the Director, Examination.

  3. To accomplish the mission, each Area Director, Examination:

    1. Prepares operational plans, ensures provision of services, and allocates SB/SE resources to meet customer needs.

    2. Coordinates with Exam Policy to develop compliance strategies that reflect local population characteristics, needs, and behavior patterns, with the aim of improving voluntary compliance and customer service.

    3. Coordinates implementation strategies in the treatment of risk-based compliance with Exam Policy.

    4. Administers all federal tax laws applicable to SB/SE taxpayers and coordinates market segment Exam strategies and alternative treatments to effectively leverage resources and to achieve optimum compliance results and ensure consistency in treatment of SB/SE taxpayers.

    5. Works with Communication to improve voluntary compliance by providing input to the design, development, and implementation of programs that assist SB/SE customers in understanding their tax responsibilities and complying with all tax laws.

    6. Serves as Director, Examination’s representative for Taxpayer Advocate matters and performs congressional and outside stakeholder liaison responsibilities within the Area.

  4. The following managers report to the Area Directors, Examination:

    • Managers, Examination Territories

    • Managers, Planning & Special Programs

1.1.16.13.1.1  (03-01-2007)
Examination Territories

  1. The mission of the Examination Territories is to provide SB/SE taxpayers in each territory top quality post-filing services by helping them understand and comply with all applicable tax laws and by applying the tax laws with integrity and fairness.

  2. Each Territory Manager, Examination reports to an Area Director, Examination.

  3. To accomplish the mission, each Territory Manager, Examination:

    1. Markets best practices. Identifies and resolves emerging Examination issues at the local level; develops and delivers mission-oriented services and strategies, to improve customer service, consistency, and efficiency.

    2. Develops examination strategies in coordination with Communications to integrate education and outreach.

    3. Develops and coordinates strategies to apply appropriate treatment for non-compliance with the tone, treatment and timing of interaction appropriate to the non-compliance risk posed by the taxpayer.

    4. Provides technical advice to the Area Director, Examination in all facets of compliance activities; provides clarity on policies of the Internal Revenue Service and provides clear interpretation of federal laws and regulations.

    5. Coordinates and controls territory examination activities to achieve uniform compliance with directives and effective utilization of personnel; ensures a smooth flow of information, directives, and intra-territory communications to provide for preparation and submission of statistical and administrative reports.

1.1.16.13.2  (03-01-2007)
Exam Operations Support

  1. The mission of Exam Operations Support is to provide executive leadership and direction in the design, development, and delivery of major activities within Examination Division.

  2. The Director, Exam Operations Support reports to the Director, Examination.

  3. To accomplish the mission, the Director, Exam Operations Support:

    1. Serves as principal staff advisor and consultant to the Director, Examination on all matters relating to Examination Operating Unit.

    2. Formulates short and long-range program policies, strategies, and objectives for Examination.

    3. Analyzes statistical performance data and identifies opportunities for organizational improvement.

    4. Drives improvement in business practices and the use of technology.

    5. Provides executive leadership and direction through subordinate managers, including Performance Analysis, Budget and Planning, and Program Integration & Business Review and other programs and improvement projects.

  4. The following program managers report to the Director, Operations Support:

    • Manager, Performance Analysis

    • Manager, Budget and Planning

    • Manager, Program Integration & Business Review

1.1.16.13.2.1  (03-01-2007)
Performance Analysis

  1. The mission of Performance Analysis is to provide policy guidance on the utilization of compliance resources and the development of measures and targets. Reviews and analyzes program progress against operational plans and identifies areas for improvement.

  2. The Program Manager, Performance Analysis reports to the Director, Exam Operations Support.

  3. To accomplish the mission, the Manager, Performance Analysis:

    1. Reviews and analyzes program progress against operational plans and identifies areas for improvement.

    2. Advises SB/SE Senior Management on corrective action needed based on National and Area trends and program directions based on accomplishments against the work plans.

    3. Prepares and distributes monthly performance reports and analyses on program progress at both the National and Area level.