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Part 1. Organization, Finance and Management

Chapter 1. Organization and Staffing

Section 16. Small Business/Self Employed Division (Cont. 1)

1.1.16  Small Business/Self Employed Division (Cont. 1)

1.1.16.9 
Specialty Programs

1.1.16.9.1 
Excise Tax

1.1.16.9.1.4  (03-01-2007)
Excise Fuel Policy

  1. The mission of SB/SE Excise Fuel Policy is to use the most current administrative and tax law information.

  2. The Excise Fuel Policy reports directly to the Chief, Excise Tax.

  3. To accomplish its mission, the Excise Fuel Policy:

    1. Develops fuel policy for use by the Senior Leadership Team, field managers, and employees.

    2. Provides guidance to ensure the highest quality of work from our employees to close the perceived gap in federal excise fuel taxes.

    3. Coordinates communication throughout business unit, and to industry and our state counterparts.

    4. Promotes and identifies best practices.

1.1.16.9.2  (03-01-2007)
Employment Tax

  1. The mission of the Employment Tax Program is to develop and implement policies and strategies for Employment Tax Compliance.

  2. The SB/SE Employment Tax Chief reports to the SB/SE Director of Specialty Taxes.

  3. To accomplish the mission the Chief, Employment Tax:

    1. Provides program coordination for all employment tax activities across all Operating Divisions.

    2. Ensures that Employment Tax programs and policies are consistent.

    3. Is responsible for leadership in the design, development, and delivery of employment tax compliance policy.

    4. Develops integrated approaches to improve employment tax compliance activities.

    5. Ensures allocation of resources is equitable, reflective of SB/SE strategies, and ensures appropriate support for implementing policy and compliance activity.

  4. The following Offices report to the Chief Employment

    • Employment Tax Territories

    • Employment Tax Policy

1.1.16.9.2.1  (03-01-2007)
Employment Tax Territories

  1. The mission of the Employment Tax Territories (3) is to provide SB/SE taxpayers top quality pre-filing and post-filing services in the area of employment taxes 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 in Employment Tax reports to the SB/SE Chief, Employment Tax.

  3. To accomplish the mission, each Territory Manager:

    1. Manages employment tax groups across multiple states and areas.

    2. Collaborates with external stakeholders and industry experts to meet taxpayer needs and improve knowledge of industry standards and practices;

    3. Drives major policy issues and directives developed by the Employment Tax Policy headquarters office.

    4. Serves as a technical advisor to the Chief in all facets of compliance Employment Tax activities and furnishes information concerning policies of the Internal Revenue Service and interpretation of federal laws and regulations; and

    5. Develops and implements strategies for delivering services; identifies and resolves emerging issues; develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

1.1.16.9.2.2  (03-01-2007)
Employment Tax Policy

  1. The mission of Employment Tax Policy is to develop and implement policies and strategies to support and enable employment tax field operations, and to enhance employment tax programs and policies servicewide.

  2. The Employment Tax Policy Program Manager reports to the SB/SE Chief, Employment Tax.

  3. To accomplish the mission, the Employment Tax Policy Program Manager:

    1. Oversees coordination of SB/SE employment tax field examination programs and procedures.

    2. Documents and coordinates servicewide procedural guidelines and policies for employment tax; communicates new or revised policies and their impact on field operations.

    3. Drives consistent execution of employment tax policy in all employment tax compliance activities across a geographically dispersed workforce.

    4. Conducts assistance visits of groups to ensure policies and procedures are adhered to and to determine trends and patterns for possible program modification.

    5. Identifies trends and develops strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach including education, outreach, and enforcement.

    6. Identifies and addresses emerging issues and potential areas of noncompliance; establish CIPs as necessary.

    7. Develops policy and manages selection, classification and delivery of returns to SB/SE employment tax compliance functions.

    8. Provides technical support to the field concerning audit techniques, emerging issues or tax law interpretation technical training and development.

1.1.16.9.2.3  (03-01-2007)
Employment Tax Tip Reporting Compliance

  1. The mission of Employment Tax Tip Reporting Compliance is to develop and implement policies and strategies for tip income filing, payment (withholding), and reporting compliance.

  2. The Program Manager, National Tip Income Reporting Compliance reports to the SB/SE Chief, Employment Tax.

  3. To accomplish the mission, the Program Manager:

    1. Develops and implements strategies for delivering Voluntary Employer and Employee Compliance Programs; identifies and resolves emerging issues; develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency;

    2. Collaborates with external stakeholders and industry experts to meet taxpayer needs and improve knowledge of industry standards and practices, Voluntary Programs, and compliance issues;

    3. Oversees coordination of SB/SE employment tax field examination programs, personnel, and procedures related to employers whom employ individuals that customarily receive tips in the performance of their duties;

    4. Conducts assistance visits of groups performing tip compliance activities to ensure policies and procedures are adhered to and to determine trends and patterns for possible program documents and coordinates service-wide procedural guidelines and policies for employment tax;

    5. Drives major policy issues and directives developed by the Employment Tax Policy headquarters office with respect to tip reporting;

    6. Serves as a technical advisor to the Chief in all facets of tip compliance Employment and Income Tax activities and furnishes information concerning policies of the Internal Revenue Service and interpretation of federal laws and regulations.

1.1.16.9.3  (03-01-2007)
Estate and Gift Tax Program

  1. The mission of Estate and Gift Tax Program is to increase compliance with estate and gift tax laws through enforcement and by partnering with internal and external stakeholders.

  2. The Chief, Estate and Gift Tax Program, reports to the Director of Specialty Programs.

  3. To accomplish the mission the Chief, Estate and Gift Tax Program:

    1. Develop and implement policies and strategies to administer the estate and gift tax laws and enhance compliance.

    2. Provides program coordination and oversight for all estate and gift tax activities.

    3. Ensures that Estate and Gift Tax programs and policies are clearly defined, communicated and consistently applied.

    4. Leads in the design, development, and delivery of estate and gift tax compliance strategies.

    5. Develops integrated approaches to improve estate and gift tax compliance.

    6. Identifies and develops strategies to address law changes and emerging compliance issues.

    7. Ensures allocation of resources is equitable and reflective of SB/SE strategies, and ensures appropriate support for implementing policy and compliance activity.

    8. Formulates the Estate and Gift Tax Program work plan and the accomplishments of the SB/SE and Estate and Gift Tax Program operational priorities and business goals.

    9. Monitors and analyzes program results.

    10. Provides quality customer service in responding to both internal (field and administrative) and external (taxpayer and Congressional) inquiries.

  4. The following Offices report to the Chief, Estate and Gift Tax Program:

    • Estate and Gift Tax Policy

    • Estate and Gift Tax Territories

1.1.16.9.3.1  (03-01-2007)
Estate and Gift Tax Policy

  1. The mission of the Estate and Gift Policy Staff is to establish policies and procedures and continually review their effectiveness in ensuring consistent and fair treatment of taxpayers and enhanced compliance with estate and gift tax laws.

  2. The Estate and Gift Policy Manager reports directly to the Chief, Estate and Gift Tax Program.

  3. To accomplish its mission the Estate and Gift Policy Staff:

    1. Provides program support and guidance to all segments of the Estate and Gift Tax community.

    2. Conducts reviews of operations and identifies opportunities to improve operations and resource utilization.

1.1.16.9.3.2  (03-01-2007)
Estate and Gift Tax Territories

  1. The mission of the Estate and Gift Tax Territories (4) is to increase compliance with estate and gift tax laws by applying the tax laws with integrity and fairness.

  2. The Estate and Gift Tax Territory Managers report directly to the Chief, Estate and Gift Tax Program.

  3. To accomplish the mission, each Territory Manager:

    1. Manages estate and gift tax groups across multiple states and areas;

    2. Drives the implementation of national policy and procedures;

    3. Conducts group reviews to confirm compliance with policy direction and to identify opportunities to improve local and national operations;

    4. Develops and implements strategies for delivering services; identifies emerging issues; and develops and delivers mission-oriented services and strategies to improve customer service, consistency, and efficiency.

1.1.16.9.4  (03-01-2007)
Program Planning, Analysis and Quality

  1. The mission of Program Planning, Analysis and Quality is to oversee the development of the overall examination plan for Specialty Programs, to monitor and analyze results of operations, and to assess the quality of examinations conducted in the field.

  2. The Chief, Program Planning, Monitoring, and Quality reports to the Director, Specialty Programs.

  3. To accomplish the mission the Chief, Program Planning, Analysis, and Quality:

    1. oversees the development of the overall examination plan for Specialty Programs,

    2. develops monitoring reports that reflect the results of operations.

    3. analyzes the results of operations.

    4. oversees the National Quality Review Staff that measures the quality of examinations conducted in the field.

  4. The following offices report to the Chief, Program Planning, Analysis, and Quality:

    • Manager, National Quality Review Staff

1.1.16.9.4.1  (03-01-2007)
National Quality Review Staff

  1. The mission of the National Quality Review Staff (NQRS) is to determine the quality of examinations conducted in the field.

  2. To accomplish this mission, NQRS reviewers determine the quality of examinations by applying a system of uniform standards to individual closed examinations.

  3. Provides analytical reports that depict the overall quality of examinations.

1.1.16.10  (03-01-2007)
Fraud/BSA

  1. The mission of Fraud/BSA is to provide for an effective, efficient, and high quality service-wide fraud program that fosters public confidence in the tax system, to serve as the regulatory agency of certain financial institutions and industries concerning their compliance with section 103 of the Bank Secrecy Act, and to insure compliance of these same financial institutions and industries with section 60501 of the Internal Revenue Code.

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

  3. The Director, Fraud/BSA accomplishes the Missions of Fraud and BSA through:

    1. Serving as principal advisor and consultant to the IRS Commissioner on all issues involving Fraud and Bank Secrecy Act (BSA) strategic plans, programs and policy.

    2. Formulates short and long range program policies, strategies, and objectives for the integration of Fraud and BSA policy across field and remote locations, ensuring a consistent approach. Designs and develops programs to solve complex Fraud and BSA policy issues.

    3. Directs research and analysis on Fraud and BSA issues and trends for input to the overall SB/SE strategic policies and procedures. Provides feedback to SB/SE HQ on Fraud and BSA issues and trends in order to understand and address taxpayer needs and behavior patterns. Develops and tests alternative treatments. Develops appropriate measures to monitor impact and effectiveness of treatments.

    4. Analyzes progress against strategic plans and identifies opportunities for improvement. Ensures adherence to operational procedures and controls.

    5. Serves as focal point for development and implementation of risk based Fraud and BSA models and strategies.

    6. Provides executive leadership and direction through subordinates and managers. Delegates sufficient authority to subordinates to effectively manage their resources and to provide a supportive environment for creativity and innovation.

    7. Coordinates program activities with other top level IRS executives to prepare Service-wide policies, address cross functional issues, develop strategies, and ensure consistency of approach. Policies reflect population characteristics, needs, and behavior patterns.

    8. Directs the development of activities to build leveraged partnerships. Collaborates with stakeholders to ensure the integrity of feedback as part of policy-making and ensures the linkage of policy to practice.

    9. Manages all human, physical, information technology, and financial resources assigned to the Fraud/BSA organization. Allocates these resources in accordance with overall strategies to further the accomplishment of specific goals.

1.1.16.10.1  (03-01-2007)
Fraud

  1. The Mission of the Fraud Program office is to provide leadership and support for the administration of the service-wide fraud program by assisting in both criminal and civil enforcement in a manner that fosters public confidence in the tax system while providing quality and timely service to our stakeholders.

  2. The Chief, Fraud Policy and Operations reports to the Director, Fraud/BSA.

  3. To accomplish the Fraud program Mission, The Chief Fraud/Policy and Operations and Director Fraud/BSA:

    1. Formulates short range and long range fraud program strategies, policies and objectives.

    2. Develops coalitions and partnerships with the appropriate internal and external stakeholders to support the Fraud Program.

    3. Monitors fraud trends and responds to changes needed.

    4. Provides technical advice to the Director, Fraud BSA in all facets of fraud and provide clear interpretation of federal laws and regulations.

1.1.16.10.1.1  (03-01-2007)
Fraud Policy

  1. The Chief, Fraud Policy and Operations oversees the operations of all Fraud Policy Analysts and accomplishes the Fraud Mission through:

    1. Developing coalitions and partnerships with the appropriate internal and external stakeholders to support the Fraud Program.

    2. Creates and market fraud awareness products, services and accomplishments service-wide.

    3. Administer formal and informal fraud training to Compliance employees and managers.

    4. Facilitate cross-operating division communication to resolve issues and ensure the formation of comprehensive fraud policies and procedures.

    5. Enhance technical and procedural content and overall effectiveness of the Fraud Web Site.

    6. Develop and administer surveys to monitor the level of customer satisfaction from interactions with Fraud personnel and the Fraud website.

    7. Track and measure the number and quality of all criminal fraud referrals and civil fraud penalties recommended for all operating divisions/functions.

    8. Recommend methods for improvement of the efficiency of the fraud development process, quality of the case and related cycle time.

1.1.16.10.1.2  (03-01-2007)
Fraud Field Operations

  1. Each Fraud Technical Advisor Group Manager (7) reports to the Chief, Fraud Policy and Operations.

  2. To accomplish the mission, the Director Fraud/BSA and the Chief, Fraud Policy and Operations:

    1. Develops and implements consistent guidelines and standards to determine fraud for local customers.

    2. Provides local program coordination for all Fraud activities across all Operating Divisions.

  3. To accomplish the Mission, each Fraud Technical Advisor Group:

    1. Consists of Revenue Agent and Revenue Officer Fraud Technical Advisors who cover multiple states and areas.

    2. Develops local compliance strategies in coordination with the National Fraud Program Office to integrate education and outreach.

    3. Meets regularly with field Compliance groups to conduct training, review case inventories and answer questions on cases regarding indications of fraud.

    4. Serves as technical advisors to assist in the identification and development of fraud cases arising in all Operating Divisions.

    5. Support service-wide development of criminal fraud referrals and civil fraud penalties.

    6. Assist in the identification, classification and development of potential fraud leads as well as the recommendations for injunctions and referrals to the Office of Professional Responsibility (OPR).

    7. Establish leveraged partnerships with C.I., all IRS Operating Divisions and Functions to increase fraud awareness and support the fraud program objectives.

    8. Timely deliver quality customer service to fraud stakeholders.

    9. Provide assistance in the identification and development of potential criminal fraud referrals and application of the civil fraud penalties to all operating divisions.

    10. Reviews potential fraud referrals for quality and compliance with the IRM as well as criminal criteria; recommends assertion of the civil fraud penalty, when appropriate.

    11. Establish and review fraud guidance, IRM procedures, training materials, performance enhancement tools, publications, presentations, etc.

    12. Partner with local Criminal Investigation and all operating divisions to identify and classify potential fraud leads.

    13. Administer local formal and informal fraud training to Compliance employees and managers.

    14. Identifies possible local trends among practitioners, industry patterns and pockets of noncompliance.

1.1.16.10.2  (03-01-2007)
Bank Secrecy Act

  1. The Mission of BSA is to safeguard the financial system from the abuses of financial crime, including terrorist financing, money laundering, and other illicit activity by providing the financial community top-quality service to help them understand their obligations under the Bank Secrecy Act and to ensure BSA compliance with integrity and fairness to all.

  2. The Chief, BSA Policy and Operations reports to the Director, Fraud/BSA.

  3. To Accomplish the Mission, the Director Fraud/BSA and the Chief, BSA Policy and Operations:

    1. Formulates short range and long range program strategies, policies and objectives specific to BSA customers in an effort to accomplish the following:

      • Improve BSA Compliance

      • Strengthen enforcement activities

      • Deliver prompt, effective, and equitable service to BSA customers

      • Leverage resources through proactive partnerships.

    2. Partners with Stakeholder's Liaison to design, develop and implement programs to assist BSA customers comply with the Bank Secrecy Act.

    3. Monitors trends affecting compliance with BSA customers and responds to changes needed in those areas.

    4. Provides technical advice to the Chief, BSA Policy and Operations in all facets of compliance activities; provides clarity on policies of the Back Secrecy Act and provides clear interpretation of federal laws and regulations.

1.1.16.10.2.1  (03-01-2007)
BSA Policy

  1. The Chief, BSA Policy reports directly to the Chief, BSA Policy and Operations

  2. To accomplish the BSA Mission. The Chief BSA Policy:

    1. Serves as an advisor to the Chief, BSA policy and Operations in all facets of BSA activities and furnishes information concerning policies of the Bank Secrecy Act and interpretation of federal laws and regulations.

    2. Identifies and promotes best practices.

    3. Coordinates with FinCEN in developing IRS BSA procedures and policies.

    4. Develops and Implements Service-wide polices and strategies addressing money laundering.

    5. Develops and implements consistent guidelines and standards for Title 31 examinations and 8300 compliance checks.

    6. Provides technical advice and assistance to all Field Territories.

    7. Provides technical reviews of BSA closed cases through NQRS.

    8. Provides quality feedback on BSA cases measured by compliance with the Quality Attributes.

    9. Provides BSA Program oversight.

    10. Directs statistical analysis and evaluation of the BSA Balanced Measures.

    11. Identifies trends and develops strategies designed to address the needs of BSA customers through a comprehensive approach including education, outreach and enforcement.

    12. Develops policy and manages selection of returns for BSA Field territories.

    13. Sets goals and develops risk based compliance models.

    14. Develops and implements BSA Program Letters.

    15. Provides input to the Strategic Plan.

    16. Serves as an advisor to the Chief, BSA Policy and Operations in all facets of workload planning activities.

    17. Assists in the development of a workload model.

    18. Provides centralized oversight and program coordination of workload selection and classification.

    19. Develops standardized policy and program direction for ordering, classifying and delivery of BSA examinations.

    20. Develops and monitors the BSA workplan.

    21. Prepares analysis for the Chief, BSA Policy and Operations to monitor plan accomplishments and needs for increased emphasis.

    22. Ensures allocation of resources is equitable, reflective of BSA strategies and ensures appropriate support for organizations implementing policy.

    23. Determines and uses the appropriate media to communicate policy to the frontline, including notification of pending changes to policy.

    24. Identifies emerging business practices and customer behavior and potential areas of noncompliance.

    25. Provides oversight on high profile programs and establishes appropriate guidelines

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

1.1.16.10.2.2  (03-01-2007)
BSA Field Territories

  1. Each field Territory Manager reports to the Chief, BSA Policy and Operations.

  2. To accomplish the BSA Mission, each Field Territory Manager:

    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 Stakeholder's Liaison to integrate education and outreach.

    3. Coordinates and controls territory compliance 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.

1.1.16.10.2.3  (03-01-2007)
CTR Operations

  1. The CTR Program Manager reports to the Chief, BSA Policy and Operations.

  2. The Department Managers for Edit and Error Resolution and Bank Secrecy Act Compliance report to the CTR Program Manager.

  3. The BSA Mission is accomplished through:

    1. Processing and editing all BSA and Patriot Act forms.

    2. Processing filer correspondence and telephones inquiries

    3. Maintaining consolidated BSA closed case files.

    4. Supporting FinCEN.

    5. Administering the MSB Hotline for FinCEN.

    6. Assessing penalties on Form 8300 and FBAR filings.

    7. Helping BSA and patriot Act forms filers resolve technical issues.

    8. Providing research/certified documents/ testimony for tax and Title 31 cases.

1.1.16.11  (03-01-2007)
Campus Compliance Services

  1. The mission of Campus Compliance Services (CCS) is to provide top quality post-filing services to SB/SE taxpayers by effectively managing the remote collection program, remote examination program, the Insolvency program, Centralized Case Processing and by ensuring timely, accurate case actions on all collection and examination cases.

  2. The Director, Campus Compliance Services reports to the Commissioner, Small Business/Self Employed Operating Division.

  3. To accomplish the mission, the Director, Campus Compliance Services:

    1. Manages and implements strategies pertaining to Collection and Examination programs (i.e. Automated Collection System, Correspondence Exam, Document Matching) and Area office support while balancing cross-functional objectives.

    2. Identifies trends and conducts analysis of data for Campus/ACS sites to determine risk-based strategies, develop best practices, and provide input to campus operations for action.

  4. The following managers report to the Director, Campus Compliance Services:

    • Program Management Office (PMO)

    • Finance

    • Director, Campus Filing & Payment Compliance

    • Director, Campus Reporting Compliance

    • Director, Campus Compliance Operations (5)

  5. The following Managers report to the Director Campus Filing & Payment Compliance:

    • Program Manager, Filing Compliance.

    • Program Manager, ACS/ACS Support/CCP Lien

    • Program Manager, Payment Compliance

    • Program Manager, Centralized Case Processing & Insolvency

    • Program Manager, Joint Operations Center Liaison

    • Program Manager, Quality Performance Measurement

  6. The following Managers report to the Director Campus Reporting Compliance:

    • Program Manager, Exam Policy.

    • Program Manager, Document Matching

    • Program Manager, Operations

    • Program Manager, Planning & Workload Selection

    • Program Manager, Strategy Planning & Systems Analysis

    • Program Manager, Field Support

    • Program Manager, Workload ID & Delivery

1.1.16.11.1  (03-01-2007)
Project Management Officer (PMO)

  1. The mission of the PMO Staff is to integrate a variety of transition, consolidation and modernization projects into each of SB/SE’s five Campus Compliance Services centers to improve efficiencies in products, services and resource execution; and provides a wide range of administrative support to the Director, Campus Compliance Services.

  2. The manager, Project Management Office reports to the Director, Campus Compliance Services and is responsible for:

    1. Coordinating, facilitating and supporting all transition, consolidation and modernization efforts Service-wide that have a direct or indirect impact on Campus Compliance operations.

    2. Coordinating with the HQ and Campus Directors on a variety of action items for the Director, Campus Compliance Services.

    3. Serving as the point of contact and gatekeeper for internal and external stakeholders requesting official program data or reports for Compliance Services

    4. stakeholders requesting official program data or reports for Compliance Services d) Coordinating the CCS portion of the Business Performance Review, the Commissioner’s Monthly Report and the Treasury Year End Reports to ensure timely and accurate submissions

    5. Coordinating and maintaining the Business Resumption Plan, including Emergency Contact Information for the entire CCS organization.

  3. To accomplish the mission, the PMO:

    1. Coordinates with the other PMO’s and all stakeholders in other business units and other operating divisions to identify and address emerging issues relating to all current and future transition, consolidation and modernization projects

    2. Develops and executes a communication strategy to keep all internal and external stakeholders informed on key issues.

    3. Represents SB/SE CCS to ensure our interests are protected in the formulation of interim and end-state consolidation recommendations, procedures, etc

    4. Provides support to the impacted campuses and project owners to ensure all aspects of the transition or consolidation efforts are considered and addressed, including AWSS, MITS, IRM needs, etc

    5. Supports the impacted campuses and operations in affecting the necessary organizational changes through the S-ROC process.

    6. Represents CCS on the Compliance Transition Governance Group.

1.1.16.11.2  (03-01-2007)
Finance

  1. The mission of the SB/SE Campus Compliance Services Finance Staff is to coordinate with the SB/SE Strategy & Finance organization to formulate and execute the budget process for the five (5) campuses and headquarters operation.

  2. The Chief, SB/SE CCS Finance reports to the Director, SB/SE CCS

  3. To accomplish the mission, the Chief, SB/SE CCS Finance:

    1. Coordinates with SB/SE Strategy & Finance to formulate and execute the budget (labor/non-labor) for the SB/SE CCS, focusing on program priorities;

    2. Manages the resource distribution of FTEs, balances projected needs by monitoring resource expenditures and projections against target and/or work plans across the five (5) campuses and a headquarters operation.

    3. Coordinates with SB/SE Strategy & Finance organization, ensures proper funding of planned hiring and work plan execution activities for the five (5) campuses and a headquarters operation.

    4. Manages non-labor resources, through coordination with the SB/SE Strategy & Finance and Human Capital organizations, to balance needs and monitor usage and projections across the five (5) campuses and headquarters.

    5. Publishes relevant, quality, and timely financial data and services to CCS executive management to facilitate corporate decisions

    6. Develops and publishes SB/SE CCS wide financial policies and procedures in conjunction with overall SB/SE and Service guidelines and procedures.

1.1.16.11.3  (03-01-2007)
Campus Filing & Payment Compliance

  1. The mission of Campus Filing and Payment Compliance is to provide Service-wide policy guidance on processes dealing with Campus Compliance Operations and taxpayers who are delinquent in filing tax returns. Develop and implement program policies, strategies and objectives.

  2. The Director, Campus Filing & Payment Compliance reports to the Director, Campus Compliance Services.

  3. To accomplish the mission, the Director, Campus Filing & Payment Compliance:

    1. Oversees program coordination for automated collection system procedures and Campus procedures related to Compliance programs

    2. Provides continuous oversight and coordination of policy within Campus Compliance Services and between the SB/SE operating units

    3. Identifies trends and develops strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach including education, outreach, and enforcement.

    4. Develops policy and manages selection of returns for Compliance functions.

    5. Sets goals and develops risk-based compliance models.

  4. The following managers report to the Director, Campus Filing & Payment Compliance:

    • Program Manager, Filing Compliance and Reports.

    • Program Manager, ACS/ACS Support Operations

    • Program Manager, Payment Compliance

    • Program Manager, Centralized Case Processing and Insolvency

    • Program Manager, Joint Operations Center Liaison

    • Program Manager, Quality Performance Measurement

1.1.16.11.3.1  (03-01-2007)
Filing Compliance and Reports

  1. The mission of Filing Compliance and Reports is to provide Service-wide policy guidance on nonfiler and return delinquency programs. Develop and implement program policies, strategies and objectives on return delinquency programs. Develop and provide support on adherence to a consolidated Campus Filing and Payment Compliance Work Plan. Assist in the development of site level targets and measures and to monitor adherence to final targets and measures. Provide analysis through various reports to the Director, Campus Filing & Payment Compliance. .

  2. The Program Manager, Filing Compliance reports to the Director, Campus Filing & Payment Compliance.

  3. To accomplish the mission, the Program Manager, Filing Compliance:

    1. Provides oversight and program coordination for return delinquency programs and processes.

    2. Provides oversight and program coordination for nonfiler programs and processes including ASFR and A6020(b).

    3. Develops processes and analysis to identify delinquent filers.

    4. Participates in the development and support of the Campus Compliance work plan.

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

    6. Supports the Workload Planning Team in the area of Plan development and hiring initiatives.

    7. Leads Campus Compliance in the development and support of a consolidated work plan.

    8. Supports resource monitoring by completing workload schedule reviews and analysis against financial reviews.

    9. Prepares and distributes reports and analyses on program progress including the One on One Report, Inventory Monitoring Reports, Case Building Reports, and the Month-at-a-Glance (MAG) for all programs.

    10. Provides input to the SB/SE Operating Division Strategic Plan.

1.1.16.11.3.2  (03-01-2007)
ACS/ACS Support Operations

  1. The mission of ACS/ACS Operations is to provide Service-wide policy guidance and analysis of program trends on collection processes as they relate to Campus Filing & Payment Compliance issues and operations

  2. The Program Manager, ACS/ACS Operations reports to the Director, Campus Filing & Payment Compliance.

  3. To accomplish the mission, the Program Manager, ACS/ACS Operations:

    1. Provides oversight to ensure that campus ACS collection programs are coordinated and consistent;

    2. Develops and supports development of Campus ACS Collection work plan;

    3. Formulates and revises policy and redesign processes affecting the collection process

    4. Develops core collection policies that apply to majority of general program staff and taxpayers

    5. Provides oversight and establishes guidelines for high profile programs (e.g. Collection Due Process)

    6. Develops and coordinates implementation of policy and procedural changes affecting customer rights and delivery of RRA 98 requirements.

    7. ) Conducts data analysis on program trends and determines causality and makes recommendations to improve procedures, policy and/or systems; and

    8. Documents development and coordinates implementation on Campus Filing & Payment Compliance policy and procedural decisions as they pertain to issues such as collection of unpaid assessments and Collection Re-engineering. Coordinates and communicates new or revised policies and their impact on campus operations.

1.1.16.11.3.3  (03-01-2007)
Payment Compliance

  1. The mission of Payment Compliance is to provide Service-wide guidance on collection processes that are common to large groups of taxpayers with similar characteristics. Develop and implement program policies, strategies and objectives. Provide analysis of program trends on collection processes as they relate to Payment Compliance issues and operations.

  2. The Program Manager, Payment Compliance Policy reports to the Director, Campus Filing & Payment Compliance.

  3. To accomplish the mission, the Program Manager, Payment Compliance Policy:

    1. Ensures that campus collection programs are coordinated and consistent;

    2. Develops and supports development of Campus Collection work plan; .

    3. Formulates and revises policy and redesign processes affecting the collection process

    4. Develops core collection policies that apply to majority of general program staff and taxpayers

    5. Provides oversight and establishes guidelines for high profile programs (e.g. Collection Due Process)

    6. Develops and coordinates implementation of policy and procedural changes affecting customer rights and delivery of RRA 98 requirements.

    7. Conducts data analysis on program trends and determines causality and makes recommendations to improve procedures, policy and/or systems.

    8. Develops and coordinates implementation on Payment Compliance policy and procedural decisions as they pertain to issues such as collection of unpaid assessments and Collection Re-engineering.

    9. Documents and coordinates procedural guidelines and policies.

    10. Develops and delivers mission-oriented services and strategies.

    11. Identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service.

    12. 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.

    13. Communicates new or revised policies and their impact on campus operations.

    14. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance.

    15. Provides input to the SB/SEOperating Division Strategic Plan.

    16. Coordinates with other Operating Divisions to provide support and guidance.

1.1.16.11.3.4  (03-01-2007)
Strategy, Planning and Performance

  1. The mission of Payment Compliance Policy is to provide Service-wide policy guidance on collection processes that are common to large groups of taxpayers with similar characteristics. Develop and implement program policies, strategies and objectives.

  2. The Program Manager, Centralized Collection Programs reports to the Director, Campus Filing & Payment Compliance.

  3. To accomplish the mission, the Program Manager, Centralized Collection Programs Policy:

    1. Oversees program coordination for campus centralized collection programs.

    2. Documents and coordinates procedural guidelines and policies.

    3. Develops and delivers mission-oriented services and strategies.

    4. Identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service.

    5. Identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service.

    6. Communicates new or revised policies and their impact on campus operations.

    7. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance.

    8. Provides input to the SB/SE Operating Division Strategic Plan.

    9. Coordinates with other Operating Divisions to provide support and guidance.

    10. Provides oversight on high profile programs and establishes appropriate guidelines.

1.1.16.11.3.5  (03-01-2007)
Joint Operations Center (JOC) Liaison

  1. The mission of the Joint Operations Center (JOC) Liaison is to provide service, support and technology for SB/SE Compliance to achieve their desired service levels for all telephone, and electronic media inquiries; and monitor accomplishments, within agreed resource and staffing parameters.

  2. The Program Manager, Joint Operations Center Liaison reports to the Director, Campus Filing & Payment Compliance and is responsible for planning, managing, directing and executing nationwide telephone activities for Campus Compliance Services.

  3. To accomplish the mission, the Program Manager, Joint Operations Center Liaison:

    1. Ensures national uniformity and consistency for compliance services provided at Campus ACS, Exam, AUR, CCP, and Specialty sites for telephone systems.

    2. Identifies emerging issues at Campus ACS, Exam, AUR, CCP, and Specialty telephone sites and develops a uniform approach providing input to campus operations and Policy for action on telephone systems and scheduling.

    3. Distributes and routes incoming overflow calls based on resource availability.

    4. Balances service delivery for taxpayer initiated telephone inquiries and working ACS inventory

    5. Coordinates with JOC on overflow traffic routing and scheduling resources based on volume.

    6. Identifies corporate opportunities for improved JOC related services.

    7. Plans and coordinates the development of contingency routing strategies for Campus/ACS, Exam, AUR, CCP and Specialty telephone operations, and implements those plans in the event of a local or national emergency or systemic issue.

1.1.16.11.3.6  (03-01-2007)
Quality Performance Measurement

  1. The National Embedded Quality Review System (NQRS) supports all product reviews for both SBSE and W&I operations. Product reviews are used to measure the performance of the Internal Revenue Service. The same database also stored Employee Quality Review System (EQRS) data, which houses reviews conducted by managers on employee performance. The mission of Quality Performance Measurement is to administer the quality measurement systems by monitoring and maintaining the integrity of the data in the Embedded Quality System (EQS). This includes analyzing performance and collaborating on improvement efforts.

  2. The Program Manager, Quality Performance Management reports to the Director, Campus Filing & Payment Compliance.

  3. The scope of the Program Manager QPM includes Campus Filing & Payment Compliance (Collection) and Campus Reporting Compliance (Examination) services for both SBSE and W&I. The unit works in conjunction with Customer Accounts Management (CAS) to maintain consistency in coding, and with Statistics of Information (SOI) to ensure sample validity.

  4. To achieve the mission, the Program Manager, Quality Performance Measurement:

    1. Develops and maintains the framework for organizational performance measurement and improvement in the employee satisfaction, customer satisfaction and quality programs.

    2. Supports Operating Units and program leaders in understanding key factors affecting performance in the employee satisfaction, customer satisfaction and quality programs.

    3. Provides expert support and assistance to organizational performance improvement initiatives in the areas of employee satisfaction, customer satisfaction and quality.

    4. Develops and implements procedures and methodologies for ongoing analysis, assessment, and monitoring of division performance against plan expectations.

1.1.16.11.4  (03-01-2007)
Campus Reporting Compliance

  1. The mission of Campus Reporting Compliance Policy is to provide Service-wide policy guidance on reporting compliance processes that are common to large groups of taxpayers with similar characteristics. Develop and implement program policies, strategies and objectives.

  2. The Director, Campus Reporting Compliance Policy reports to the Director, Campus Compliance Services.

  3. To accomplish the mission, the Director, Campus Reporting Compliance Policy:

    1. Oversees program coordination for campus examination programs and procedures

    2. Documents and coordinates procedural guidelines and policies

    3. Develops and delivers mission-oriented services and strategies, identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service

    4. 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

    5. Communicates new or revised policies and their impact on campus operations

    6. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance

    7. Provides input to the SB/SE Operating Division Strategic Plan

    8. Coordinates with other Operating Divisions to provide support and guidance

    9. Provides oversight on high profile programs and establishes appropriate guidelines.

  4. The following managers report to the Director, Campus Reporting Compliance:

    • Program Manager, Exam Policy

    • Program Manager, Document Matching

    • Program Manager, Operations

    • Program Manager, Planning & Workload Selection

    • Program Manager, Strategy Planning & Systems Analysis

    • Program Manager, Field Support

    • Program Manager, Workload ID & Delivery

1.1.16.11.4.1  (03-01-2007)
Exam Policy

  1. The mission of Exam Policy is to provide Service-wide policy guidance on compliance processes that relate to campus examination operations.

  2. The Program Manager, Exam Policy reports to the Director, Campus Reporting Compliance.

  3. To accomplish the mission, the Program Manager, Exam Policy:

    1. Sets policy, establishes procedures and guidelines, and provides training and oversight for remote compliance and high profile programs including Correspondence Examination (e.g. EITC, TEFRA and CI Referrals), Area Office Case Building and Classification.

    2. Develops remote oversight processes and procedures featuring key business performance indicators.

    3. Ensures that policies and campus examination programs are coordinated and applied consistently across five SB/SE Campus Examination Operations.

    4. Supports development of the Examination Work Plan.

    5. Formulates and revises policy, and redesigns processes as necessary affecting the examination process.

    6. Develops Correspondence Examination policies that apply to the majority of general program staff and taxpayers.

    7. Develops, coordinates, and ensures implementation of policy and procedural changes affecting customer rights and delivery of RRA 98 requirements.

1.1.16.11.4.2  (03-01-2007)
Document Matching

  1. The mission of Document Matching is to provide Service-wide policy guidance on compliance processes that relate to campus document matching operations.

  2. The Program Manager, Document Matching reports to the Director, Campus Reporting Compliance.

  3. To accomplish the mission, the Program Manager, Document Matching:

    1. Sets policy and provides oversight for remote compliance programs including AUR, CAWR, FUTA, Back-up Withholding (BWH), 1099 TIN Matching, and Wage Information Retrieval System (WIRS).

    2. Develops remote oversight processes and procedures featuring key business performance indicators.

    3. Ensures that policies are applied consistently across remote sites (compliance campuses).

    4. Develops and monitors campus Document Matching work plans.

    5. Identifies campus Document Matching workload.

1.1.16.11.4.3  (03-01-2007)
Operations

  1. The mission of Operations is to monitor delivery of the SB/SE Campus Examination Program as they relate to Campus Reporting Compliance issues and operations.

  2. The Program Manager, Operations reports to the Director, Campus Reporting Compliance.

  3. To accomplish the mission, the Program Manager, Operations:

    1. Coordinates monitoring of monthly program reporting and resource utilization (Compliance Operations Business Results-COBR, Commissioner’s Monthly Report-CMR, and Business Performance Report-BPR).

    2. Ensures that campus examination programs are delivered in a coordinated and consistent manner, using various monitoring tools and reports.

    3. Supports development of exam work plan.

    4. Provides statistical oversight for high profile programs (e.g. EITC, and TEFRA).

    5. Insures implementation of policy and procedural changes affecting customer rights and delivery of RRA 98 requirements.

    6. Conducts data analysis on program trends and determines causality and makes recommendations to improve procedures, policy and/or systems.

    7. Coordinates the development of non-quality targets.for SB/SE and the Campuses.

1.1.16.11.4.4  (03-01-2007)
Planning and Workload Selection

  1. The mission of Planning and Workload Selection is to create the Examination work plan, monitor adherence to the work plan and select and deliver Earned Income Tax Credit (EITC) inventory for Campus Examination.

  2. The Program Manager, Planning and Workload Selection reports to the Director, Campus Reporting Compliance.

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

    1. Develops and monitors the Campus Examination work plan for both Discretionary and EITC workloads.

      • (1) Develop, monitor and apply methodologies to analyze and level workload, productivity, closure rates and time per case.

      • (2) Incorporates assumptions provided by other areas of the service including Field Exam.

    2. Program responsibility for review of campus Organizational Structure.

    3. Monitors monthly financial developments with Campus Examination.

    4. EITC Workload ID and Delivery

      • (1) Set direct assignment criteria for routing of examination work to the campuses via Automated Case Workload Management (ACWM) system for DDb, Recertification and pickups.

      • (2) Monitor the ACWM system to reconcile cases selected and posted with the work plan and taxpayer driven must work receipts.

      • (3) Monitor new starts and closures to analyze and level workload, productivity, closure rates and time per case.

    5. Provides significant input to the SB/SE Division Strategic Plan.

    6. Oversees the development of decision support tools to shift the emphasis to risk-based compliance by profiling major customer segments and developing multi-functional strategic treatments to improve compliance behavior patterns.

    7. Provides significant input to the SB/SE Division Strategic Plan.

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

1.1.16.11.4.5  (03-01-2007)
Strategic Planning and Systems Analysis

  1. The mission of the Strategic Planning and Systems Analysis (SPSA) is that through coordination with Campus Compliance Operations, the office will facilitate the development of a comprehensive strategic plan for CRC by providing research, program analysis, and performance review on strategic plan delivery.

  2. The Program Manager, Strategic Planning and Systems Analysis, reports to the Director, Campus Reporting Compliance.

  3. To accomplish the mission, the Program Manager, SPSA

    1. Collaborates across functional lines to ensure that System Deployments and planning is integrated into existing programs and that requirements are well defined.

    2. Coordinates equipment replacements with BSP to ensure that staff has the right equipment and approved portfolios and procedures are implemented for change.

    3. Analyzes the risks and impact of policy decisions on the mission and activities of Campus Reporting Compliance.

    4. Develops and monitors the strategic plan including the development of operational performance measures.

    5. Ensures that strategic plan is fully integrated with the budget and financial plan.

    6. Develops and maintains the framework for organizational performance measurement and improvement in the programs of employee satisfaction, customer satisfaction and quality.

    7. Monitors day-to-day system operations to ensure optimum systemic processing of inventories.

    8. Coordinate and support future system development for the Examination, Centralized Case Processing and TEFRA functions.

1.1.16.11.4.6  (03-01-2007)
Field Support

  1. The mission of Field Support is to provide oversight and program direction for all field support processes which include, centralized case processing, classification support and TEFRA.

  2. The Program Manager, Field Support, reports to the Director, Campus Reporting Compliance.

  3. To accomplish the mission, the Program Manager, Field Support:

    1. Sets policy and provides guidance to the three Centralized Case Processing Examination sites.

    2. Monitors inventory levels and resource allocations.

    3. Conducts data analysis and makes recommendation to improve procedures and/or systems.

    4. Formulates and revises policy, and redesigns processes as necessary.

1.1.16.11.4.7  (03-01-2007)
Workload ID and Delivery

  1. The mission of Workload ID and Delivery is to select and deliver inventory for Campus Examination in a centralized environment, and set direct assignment criteria for routing of examination work.

  2. The Program Manager, Workload Selection and Delivery reports to the Director, Campus Reporting Compliance.

  3. To accomplish the mission, the Program Manager, Workload ID and Delivery:

    1. Provides centralized oversight and program coordination of workload selection and classification for nationwide campus compliance functions.

    2. Develops standardized policy and program direction for ordering, classifying, and delivering returns.

    3. Sets direct assignment criteria for routing of examination work to the campuses.

    4. Oversees the Centralized Discretionary Automated Exam (DAE) unit.

    5. Provides coordination between Field Exam and the campuses in support of case building and any workload flowing between the two functions

    6. Provides significant input to the SB/SE Division Strategic Plan.

    7. Oversees the development of decision support tools to shift the emphasis to risk-based compliance by profiling major customer segments and developing multi-functional strategic treatments to improve compliance behavior patterns.

    8. Provides coordination in support of FED/State workload flowing between the states and the campuses.

1.1.16.11.5  (03-01-2007)
Campus Compliance Operations

  1. The mission of the Campus Compliance Operations (5) is to help America's taxpayers understand and meet their tax responsibilities by applying the tax law with integrity and fairness in examinations and collections.

  2. The Campus Compliance Operations Director is responsible for managing the day-to-day operations of all activities for Campus Compliance Operation. Campus Compliance Operation conducts remote examinations of taxpayer returns, collects taxpayer accounts in balance due status and secures delinquent returns.

  3. The Directors in Brookhaven, Cincinnati, Memphis, Ogden and Philadelphia are responsible for the processing of SB/SE workload and report to the Director, Campus Compliance Services within the SB/SE Operating Division.

  4. To accomplish the mission, the Campus Compliance Operations Director:

    1. Oversees day-to-day operations for remote examination and collection activities, ACS, Document Matching and Area office support as well as formulating short- and long-range program policies, strategies and objectives

    2. Coordinates program activities with the Director, Campus Compliance Services to prepare Service-wide policies, establish criteria for selection and receipt of cases, address cross-functional issues, develop strategies and ensure consistency of approach.

    3. Directs statistical analysis and evaluation of the elements comprising Compliance's balanced measures.

    4. Ensures that key managers operate as an effective management team and that all management functions are handled in an equitable and responsive manner to meet the needs of the customers; coaches subordinate managers; and assists in the resolution of complex issues.

    5. Directs the development of activities to build leveraged partnerships and collaborates with stakeholders to increase taxpayer knowledge and clarify tax code issues.

1.1.16.11.5.1  (03-01-2007)
Campus Compliance Operation(s) 1 and Higher

  1. The mission of Campus Compliance Operation(s) 1 and Higher is to help America's taxpayers meet their tax obligations by applying the tax law with integrity and fairness in examinations and collections.

  2. The Chief(s), Campus Compliance Operation(s) 1 and Higher report to the Campus Compliance Operations Director and are responsible for a number of programs. Some of the major programs include:

    1. Correspondence Examination

    2. Earned Income Tax Credit (EITC) Program

    3. Automated Collection System (ACS)

    4. Delinquent Return (TDI) Program

    5. Balance Due (TDA) Program

    6. Installment Agreement Programs

    7. Substitute for Return (SFR)/Automated Substitute for Return (ASFR) Programs

    8. Combined Annual Wage Reporting (CAWR)/Federal Unemployment Tax Act (FUTA) Programs (SB/SE only)

    9. Automated Underreporter (AUR) Program

    10. Revenue Protection Strategy Program

    11. Tax Equity & Fiscal Responsibility Act (TEFRA) Program

    12. Centralized Case Processing (CCP)

    13. Centralized Insolvency Operation (CIO)

  3. To accomplish its mission, Campus Compliance Operation(s) 1 and higher:

    1. Manages remote Examination and Collection activities including telephone and correspondence transactions.

    2. Conducts examinations of taxpayer returns to determine proper tax liability.

    3. Reviews accounts for appropriate credit claims as part of the revenue protection strategy.

    4. Responds to taxpayer calls concerning taxpayer delinquent accounts and investigations.

    5. Works with taxpayers to establish a payment plan to ensure tax liabilities are met.

    6. Completes returns and calculates taxes owed for taxpayers who do not submit returns.

    7. Verifies discrepancies between Social Security Administration information and taxpayer returns.

    8. Verifies discrepancies between income reported by taxpayer returns and income reported in information reporting documents.

    9. Supports TEFRA Partnership Examinations.

    10. Provides oversight for all case processing activities including Examination Support and Processing and Collection Support Function.

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

1.1.16.12  (03-01-2007)
Collection

  1. The mission of Collection is to collect delinquent taxes and secure delinquent tax returns through the fair and equitable application of the tax laws, including the use of enforcement tools when appropriate, provide education to customers to enable future compliance, and thereby protect and promote public confidence in the American tax system.

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

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

    1. Ensures that the Collection mission, principles and vision remain current and support the IRS mission

    2. Enforces filing & payment requirements of the Internal Revenue laws

    3. Collects payments on unpaid accounts, determines and analyzes why accounts become delinquent, prevents accounts from becoming delinquent, and secures delinquent returns

    4. Formulates policies and procedures for all Collection personnel

    5. Directs and oversees special projects and project initiatives

    6. Develops short, intermediate and long range program strategies, policies, and objectives specific to SB/SE taxpayers

    7. Collaborates with Research to plan and conduct research studies related to Collection activities

    8. Partners with CLD 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

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

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

    11. Provides continuous oversight, coordination and supports the Area Directors, Collection by ensuring that the appropriate integrated mechanisms are in place to jointly implement and deliver programs, and to manage field operations within Collection

    12. Participates and conducts Area operational reviews

    13. Develops alternative compliance treatments appropriate for the non-compliance risk posed by a taxpayer

    14. Identifies trends and conducts analysis of collection data to determine risk-based strategies

    15. Is responsible for Collection’s Business Resumption Plan in the event of an emergency.

  4. The following executives report to the Director, Collection:

    • Director, Collection Policy

    • Director, Collection Planning & Analysis

    • Director, Collection Business Reengineering

    • Director, Advisory, Insolvency & Quality

    • Director, Filing and Payment Compliance

    • Director, Collection Operations Support

    • Director, Collection Areas

1.1.16.12.1  (03-01-2007)
Collection Policy

  1. The mission of Collection Policy is to provide policy guidance on collection processes that are common to large groups of taxpayers with similar characteristics. Develop and implement program policies, strategies and objectives.

  2. The Director, Collection Policy reports to the Director, Collection and is responsible for leadership in the design, development, and delivery of policies impacting Collection Field function (CFf).

  3. To accomplish the mission, the Director, Collection Policy:

    1. Oversees program coordination for field collection programs

    2. Documents and coordinates procedural guidelines and policies

    3. Develops and delivers mission-oriented services and strategies

    4. Identifies and resolves emerging issues, and actively improves processes with a keen focus on customer service

    5. Develops and coordinates strategies to apply appropriate treatment for non-compliance

    6. Communicates new or revised policies and their impact on field operations

    7. Identifies emerging business practices, tax issues, customer behavior, and potential areas of noncompliance

    8. Provides input to the SB/SE Operating Division Strategic Plan

    9. Coordinates with other Operating Divisions as well as other SB/SE functional units to provide support and guidance

    10. j) Identifies trends and develop strategies designed to address the needs of SB/SE taxpayers through a comprehensive approach including education, outreach, and enforcement

    11. Plans, develops and implements programs, guidelines, procedures and IRM instructions as well as provides technical guidance and assistance for such Collection field programs as: Taxpayer Delinquency Accounts, Taxpayer Delinquency Investigations, Other Investigations, Collection Information Statements, Currently Not Collectible (CNC) accounts, trust fund compliance, IBTF Repeaters, federal tax liens, notice of levy, seizure and sale, summons, installment agreements, trust fund recovery penalty, statutes, and offers in compromise.

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

    • HQ Program Manager, General Payment Processes & Analysis

    • HQ Program Manager, Case Resolution Alternatives

    • HQ Program Manager, Technical and Insolvency

    • HQ Program Manager, Offer In Compromise

    • HQ Program Manager, Risk Based Collection

    • HQ Private Debt Collection Oversight

1.1.16.12.1.1  (03-01-2007)
General Payment Processes & Analysis

  1. The mission of General Payment Processes & Analysis is to provide Service-wide policy guidance and analysis of program trends on collection processes as they relate to payment compliance issues and operations.

  2. The Program Manager, General Payment Processes & Analysis reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, General Payment Processes & Analysis:

    1. Ensures that field collection programs are coordinated and consistent

    2. Develops and supports Collection business plan

    3. Formulates, revises and redesigns policy and processes affecting the collection process

    4. Develops core collection policies that apply to the majority of general program staff and taxpayers

    5. Provides oversight and establishes guidelines for high profile programs (e.g. CDP)

    6. Develops and coordinates implementation of policy and procedural changes affecting customer rights and delivery of RRA 98 requirements

    7. Conducts data analysis on collection trends and makes recommendations to improve procedures, policy and/or systems

    8. Develops and coordinates implementation on policy and procedural changes from Collection Reengineering.

1.1.16.12.1.2  (03-01-2007)
Case Resolution Alternatives

  1. The mission of Case Resolution Alternatives is to provide Service-wide policy guidance on alternative collection case resolution processes.

  2. The Program Manager, Case Resolution Alternatives reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Case Resolution Alternatives:

    1. Coordinates policy implementation for alternative case resolution procedures.

    2. Develops policy for the following programs:

      • Abusive Tax Avoidance Transactions (ATAT)

      • Financial Analysis

      • Installment Agreements

      • Currently Not Collectible accounts

      • Allowable expense standards

      1. Designs and provides content for training related to these programs.

      2. Oversees and assesses case resolution policy related to taxpayer compliance and behavior.

1.1.16.12.1.3  (03-01-2007)
Field Payment Compliance

  1. The mission of Field Payment Compliance is to provide Service-wide policy guidance on collection and enforcement processes.

  2. The Program Manager, Field Payment Compliance reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Field Payment Compliance:

    1. Oversees development of collection policies that apply to field collection and enforcement programs. Provides policy, procedural guidance, and coordination which includes the design and content of training for the following programs:

      • Taxpayer Contact

      • Courtesy Investigation

      • Innocent Spouse, joint and several liability

      • Power of attorney

      • Trust Fund Compliance

      • In-Business Repeater Trust Fund Taxpayer

      • Notice of Levy

      • Lien Filing Requirements (Field)

      • Seizure & Sale

      • Summons

      1. Develops and coordinates policy and procedural guidance by conducting field visitations, case reviews and focus group interviews

      2. Interacts with appropriate field contacts to ensure the field perspective is considered when developing policy guidance

      3. Ensures field collection policy, programs and workload priorities are coordinated and consistent across organizational boundaries

      4. Represents IRS field collection policies and programs with external stakeholders, including GAO and TIGTA audits; Evaluates recommendations and develops policies and strategies to address stakeholder concerns.

1.1.16.12.1.4  (03-01-2007)
Technical and Insolvency

  1. The mission of Technical and Insolvency is to provide Service-wide policy guidance on highly technical processes and procedures; coordinate with Chief Counsel to review interpretative guidance which includes revenue procedures and Chief Counsel notice’s, initiate the requests for advisory opinions, and develop and implement policies and strategies for highly technical compliance programs.

  2. The Program Manager, Technical and Insolvency reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Technical and Insolvency:

    1. Enables IRS to participate as a creditor and keep IRS in compliance with requirements of bankruptcy code

    2. Determines the process for establishing and implementing liens according to the law

    3. Reviews legislation to determine the impact on Collection programs and develops and recommends new legislative changes

    4. Develops and coordinates application and understanding of the insolvency process

    5. Develops training and analytical techniques to support the insolvency process

    6. Provides policy guidance and advice on complex, technical programs related to insolvency

    7. Coordinates review and feedback on a variety of counsel interpretive guidance

    8. Employs Eureka and other software programs to develop new reports and other documents for program management.

1.1.16.12.1.5  (03-01-2007)
Offer In Compromise (OIC)

  1. The mission of Offer In Compromise is to provide Service-wide policy guidance on OICs.

  2. The Program Manager, Offer In Compromise reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Offer in Compromise oversees development of OIC policies that apply to field collection, and provides policy, procedural guidance, and coordination for all centralized and field OIC issues.

1.1.16.12.1.6  (03-01-2007)
Risk-Based Collection

  1. The mission of Risk-Based Collection is to establish a program of integrated policies, strategies, and measures that emphasize long-term compliance solutions through the development and application of risk-based decision support tools.

  2. The Program Manager, Risk-Based Collection reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Risk-Based Collection:

    1. Acts as Business Lead and/or Project Manager in development of risk-based systems and provides the source or process knowledge to drive development

    2. Coordinates between MITS, Research, 3rd party vendors, and actual users of new systems

    3. Develops the issues tracking database to facilitate development of a national risk-based inventory selection system

    4. Oversees the development of decision support tools to shift the emphasis to risk-based compliance by modeling major customer segments and developing multi-functional strategic treatments

    5. Coordinates with MITS to maintain Integrated Collection System (ICS) and Automated Trust Fund Recovery (ATFR) for CFf

    6. Coordinates and prioritizes Collection’s ICS and ATFR system change requests and ensures consistency with system modernization objectives

    7. Oversees development and training of ICS and ATFR

    8. Provides policy, procedural guidance, and coordination for the following programs:

      • Federal Tax Deposit (FTD) Alerts

      • Trust fund recovery penalty (TFRP)

      • ATFR

      • ICS

      • Collection Fraud Referrals

1.1.16.12.1.7  (03-01-2007)
Private Debt Collection Oversight

  1. The mission of Private Debt Collection Oversight (PDCO) is to provide service wide policy guidance on private debt collection matters as it relates to Collection Policy.

  2. The Program Manager, Private Debt Collection Oversight reports to the Director, Collection Policy.

  3. To accomplish the mission, the Program Manager, Private Debt Collection Oversight:

    1. Oversees development of private debt collection policies that apply to private debt collectors and internal support units to private debt collector programs. Provides policy, procedural guidance, and coordination for the following:

      • Private Debt Collection Case Assignment/Recall

      • Oversight Unit Procedures

      • Contracting Office Technical Representative for Private Collection Agency (PCA) procurement contracts

      • Quality Review Procedures

      • Private Debt Collection Reports

    2. Develops and coordinates application and understanding of policy and procedural guidance at the PCA through field visitation, case review and focus group interviews.

    3. Ensures PCAs adherence to security and safeguard requirements

    4. Interacts with appropriate Procurement office, Oversight Unit, Referral Unit and PCA contacts to ensure that all perspectives are considered when developing policy guidance.

    5. Ensures private debt collection policy, programs and workload priorities are coordinated and consistent across organizational boundaries.

    6. Represents IRS private debt collection policies and programs with external stakeholders, including GAO and TIGTA audits. Evaluates recommendations and develops policies and strategies to address concerns.


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