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Part 11. Communications and Liaison

Chapter 53. Small Business/Self-Employed

Section 3. Policy and Strategic Planning

11.53.3  Policy and Strategic Planning

11.53.3.1  (09-23-2008)
Communications, Liaison and Disclosure's (CLD) Policy and Strategic Planning (PSP)

  1. The mission of Policy and Strategic Planning (PSP) is to:

    1. Serve as the operational link between all SB/SE Communications, Liaison and Disclosure (CLD) components.

    2. Establish and maintain strategic plans, policies and standard procedures for CLD functions.

      Example:

      The IMRS program.

    3. Provide support to members of the CLD Director's staff while they conduct operational reviews.

    4. Identify and resolve issues that impact SB/SE stakeholders.

    5. Provide coordinated and complete SB/SE responses to GAO and TIGTA reports; track legislative implementation efforts.

    6. Provide critical support to the goals and priorities of CLD.

    7. Coordinate all CLD cross functional initiatives.

      Example:

      Tax Gap.

  2. PSP's responsibilities include:

    1. Developing and implementing guidelines for all CLD functions and programs ensuring processes are supported with required CLD technologies.

    2. Establishing overall CLD policy and strategic objectives in coordination with SB/SE compliance priorities.

    3. Providing centralized oversight and program coordination.

      Example:

      Establishing standard SETR programs for specific program time reporting.

    4. Preparing reports that gauge adherence to the organizational priorities.

    5. Submitting information concerning organizational performance to members of the CLD Director's staff for consideration as they conduct operational reviews.

    6. Coordinating the identification and resolution of issues that impact SB/SE stakeholders and directing activities of the Project Manager and staff charged with oversight of the Issue Management Resolution System (IMRS).

    7. Coordinating SB/SE's responses to GAO and TIGTA reports, tracking legislative initiatives, and developing appropriate implementation plans.

    8. Providing guidance and monitoring CLD's SB/SE Request for Organizational Change (S-ROC) process.

    9. Preparing appropriate Work Request Tracking System (WRTS) items.

    10. Developing and updating the CLD IRMs.

    11. Identifying, developing, and representing CLD Information Technology (IT) needs for consideration and discussion with Business Systems Planning (BSP).

    12. Creating agendas and capturing minutes for the Executive Steering Committee (ESC), Governance Board, and Management Advisory Council.

    13. Overseeing CLD's Strategic Planning.

    14. Monitoring various inventory management statistics relating to statutory requirements, including Governmental Liaison and Disclosure (GLD) Measures, GAO/TIGTA procedures/timeliness, and Disaster activity for CLD.

    15. Ensuring timelines for TRAS/SETR system submissions are followed.

    16. Overseeing SB/SE legislative proposals that are sent through SB/SE Commissioner and Legislative Affairs for consideration in the Treasury Reports from the Legislative Implementation Tracking System (LITS) and the Joint Audit Management Enterprise System (JAMES).

    17. Implementing Financial Management Controls (FMC).

11.53.3.1.1  (10-01-2006)
Key Interdependencies of Policy and Strategic Planning

  1. The Director, PSP reports to the Director, CLD.

  2. Director PSP serves as the operational link between all SB/SE CLD components.

  3. Director PSP coordinates programs with all Business Operating Divisions (BOD).

  4. The following managers report to the Director PSP:

    • Chief, Planning and Review

    • Chief, Operations Support

    • Chief, TIGTA/GAO/ Legislative Implementation

    • Project Manager - Issue Management Resolution System (IMRS)

  5. The Web site for Policy and Strategic Planning is accessed at: http://mysbse.web.irs.gov/CLD/PSP/default.aspx.

  6. PSP staff contact information is found on the IRS intranet at the following web address: http://mysbse.web.irs.gov/CLD/PSP/PSPcontact/default.aspx.

11.53.3.1.2  (09-23-2008)
Issue Management and Resolution System (IMRS)

  1. The mission and purpose of issue management is to:

    1. Provide stakeholders and practitioners with a method of surfacing concerns about IRS policies, practices, procedures, and offering suggestions.

    2. Resolve identified issues relating to IRS policies, practices, and procedures in a timely manner.

    3. Share issue resolutions with internal and external stakeholders (nationally and locally) and ask that they share these with other members of their organizations.

    4. Identify trends in filing and payment of taxes that may require educational programs, seminars, symposia, etc., for stakeholders and practitioners to provide guidance on updates to IRS policies, practices, procedures, and tax law changes as appropriate.

    5. Provide opportunities for exchange of information with representatives of stakeholder and practitioner organizations and the appropriate representatives of the IRS.

    6. Refer issues identified by stakeholders, which require explanation, evaluation or changes pertaining to other IRS programs, to the responsible office within the IRS, i.e., Taxpayer Burden Reduction, Abusive Schemes, Forms and Pubs, Office of Legislative Affairs, and Governmental Liaison (GL) Business Template.

11.53.3.1.2.1  (09-23-2008)
Roles and Responsibilities

  1. The Issue Management Resolution System Project Team includes the IMRS Project Manager, and HQ Analysts.

  2. The role of the IMRS Project Manager is to:

    1. Provide oversight of the Issue Management program for CLD.

    2. Monitor IMRS, together with the IMRS HQ Analysts, to ensure timely resolution and responsiveness to stakeholders.

    3. Facilitate IMRS Working Group (WG) efforts to enhance the program, support liaison relations, and identify Compliance trends.

    4. Provide guidance and support to Area Managers and the IMRS Working Group members, including the development and delivery of IMRS Training.

  3. The role of the IMRS HQ Analyst is to:

    1. Coordinate elevated issues with the appropriate Headquarters officials.

    2. Coordinate with CLD Communications for development of communication products for local and national issues.

    3. Together with the IMRS Project manager, monitor IMRS to ensure timely resolution and responsiveness to stakeholders.

    4. Identify trends appropriate for key messages and communications to stakeholders through liaison activities.

    5. Facilitate the delivery of information/educational materials to internal and external stakeholders.

    6. Identify issue patterns and opportunities for burden reduction.

    7. Develop a comprehensive strategy for using the IMRS and IMRS Question & Answers (Q&A) databases to identify and deliver outreach and enhance content on IRS.gov.

  4. The Issue Management Resolution System Project Team partners with Stakeholder Liaisons (SL) or Governmental Liaisons (GL), Area Managers, and the IMRS Working Group to coordinate the IMRS program.

  5. The role of the Stakeholder Liaison, SL HQ Tax Analysts, or Governmental Liaison in regard to the IMRS program is to:

    1. Act as the primary contact point (liaison) for stakeholder, practitioner, and industry organizations.

    2. Maintain regular continuing contacts and open lines of communications with stakeholders to ensure early identification of issues and concerns and potential issues for IMRS Q&A database. IMRS Q&A explained in 11.53.3.1.2.6(3), Glossary of IMRS Terms.

    3. Review minutes of the meetings with industry stakeholders and practitioners to identify issues for IMRS and/or IMRS Q&A.

    4. Use the Issue Management Decision Tree (found on the IMRS home page at: http://sbse.web.irs.gov/cl2/sl/IMRS/index_login.asp) to develop and determine the scope of the issue.

    5. Elevate stakeholder issues to the manager for concurrence. Fully developed issues are added to IMRS, based on established guidelines.

    6. Monitor identified issues and take appropriate actions to resolve the issues.

    7. Work with CLD staff on delivery of key messages and/or issue resolutions for internal and external audiences.

  6. The role of the Area and SL HQ Managers are to:

    1. Review issues elevated by employees and determine if appropriate for IMRS. If issues do not meet IMRS criteria, determine appropriate actions needed to resolve the issues.

    2. Ensure employees enter appropriate issues into IMRS and take timely action toward resolution.

    3. Elevate issues that cannot/should not be resolved at the local level, (i.e., issues with national or international impact).

    4. Use the local Stakeholder Relationship Management Council to stay informed of developments of interest to IRS functions, practitioners and industry stakeholders, and elevate appropriate issues through IMRS in accordance with established guidelines.

    5. Ensure key messages and/or communication products, developed by SL Headquarters regarding issue resolution, are delivered to internal and external stakeholders.

    6. Close resolved IMRS issues in the database.

    7. Coordinate the use of the IMRS Local Issues Database. (See IRM 11.53.5, Stakeholder Liaison Activities, for procedures on the IMRS Local Issues Database).


    While consistency of Program management activities across the Areas is recognized as constructive and necessary for its success nationwide, nothing in this section is construed prohibitive. Each individual Area Manager’s need to provide his/her own managerial approach, initiatives, oversight, and/or authority, to the extent that they generally impact on the IMRS program.

  7. The role of the IMRS Working Group is to:

    1. Increase the dialogue across SL HQ Managers and the Field Areas on stakeholder issues and Q&As, promoting engagement and involvement in issue resolution.

    2. Build and maintain a clear, consistent, communication channel between Headquarters and the Field on stakeholder issues.

    3. Understand fully and explain to others within their respective Areas the uses, capabilities, related guides, procedures for using the National IMRS Issues database, the National IMRS Q&A database, and each respective Area’s Local IMRS Issues database.

    4. Serve as mentors within their Areas to provide help and guidance with IMRS issue and Q&A identification, and development.

    5. Work with the Area Manager to ensure communication about the IMRS program is ongoing Area-wide.

    6. Review and analyze Area issues and Q&As to ensure they are appropriate, properly developed, complete, and resolved in a timely manner.

    7. Participate in regularly scheduled WG calls to share research tips and techniques and discuss emerging issues, Q&As, outreach requests, IMRS sub-team projects, and various other IMRS concerns. On an ongoing basis, the Working Group members should use the IMRS SharePoint site as a group communication tool.

    8. Fulfill the duties and responsibilities of the IMRS WG members as they relate to Communications and communications products, as described in 11.53.3.1.2.1(8).

  8. Any need for outreach materials or efforts are entered into the National IMRS Issues database. The WG will vet each issue posted, and help determine the issue’s impact and actions needed. In addition, the duties and responsibilities of the IMRS WG members as they relate to Communications and communication products are:

    1. Take the lead in briefing SL employees within their respective Areas regarding changes to the CLD intranet, approved communication products in the Outreach Initiatives Database, and related activities surrounding the entire communication process.

    2. Identify the need for communication products within their respective Areas based on stakeholder requests.

    3. Research existing materials to determine whether appropriate products currently exist.

    4. Where necessary and practical, combine existing materials to meet stakeholder needs.

    5. Requests for new materials are elevated through the management chain and timely placed on the Issue Management Resolution System (IMRS).

  9. Specifically, WG members should ensure that SL Field employees within their Areas understand that:

    1. They should share only material approved for external communication with external stakeholders.

    2. They should coordinate requests for new topics or materials through the IMRS and Communications process.

    3. News releases and material published in IRS.gov content, while approved for distribution, should not be altered prior to distribution if that information is shared across geographic areas, unless prior IMRS HQ approval is obtained.

11.53.3.1.2.2  (09-23-2008)
IMRS SharePoint

  1. The IMRS SharePoint provides a single workspace for the IMRS Project Manager, IMRS Program Analysts, and IMRS Working Group to coordinate schedules, organize documents, and participate in discussions within the organization and over the intranet.

  2. Authorized users can access documents and information through IMRS SharePoint under "Document Libraries" where sections may include:

    • Meeting Minutes (prepared from the WG meetings)

    • Shared Documents (significant or archived Hot Issues shared with the team)

  3. The IMRS SharePoint also includes:

    • Announcements (significant or important messages posted on the IMRS Home Page)

    • Links (related Web sites)

  4. The IMRS SharePoint "Discussion Boards" feature is used to regularly communicate about potential issues, Q&As, and requested Outreach Material.

  5. Access to the IMRS SharePoint is provided to the IMRS WG Members, SL Area Managers, and other employees, upon request. Requests for access are directed to the National IMRS Project Manager.

11.53.3.1.2.3  (09-23-2008)
Significance of Issue Management Resolution System

  1. Issue management is an important tool in our efforts with stakeholders and practitioners to effectively influence tax compliant behavior. CLD has primary responsibility to ensure issues raised by SB/SE stakeholders are addressed and, when possible, resolved.

  2. Issue management and IMRS provide a framework of support for relationship managers who ensure proper tracking and response to stakeholder issues.

  3. Issue management is tracked and monitored through the IMRS Database, the IMRS Local Issues Database, and the IMRS Q&A Database.

  4. The IMRS Database, a web-based application, facilitates tracking and monitoring of National, International, and significant local issues.

    1. The IMRS Database allows SB/SE to pro-actively gather data on issues, detect trends, monitor, resolve issues, and plan and distribute communications with greater efficiency.

    2. The initial screen has three main links: Submitter, Approver, and Issue Search. The user must select one of these links to gain access to the application.

  5. The IMRS Local Issues Database captures issues that are raised in each Stakeholder Liaison Area.

    1. Local issues are entered into the database and may be resolved locally, elevated to IMRS, or referred to other functions such as Forms and Publications, Taxpayer Burden Reduction, etc. Legislative proposals are forwarded to Policy & Strategic Planning’s GAO/TIGTA/Legislative Issues function. The system is designed to allow each Area to easily capture issues and maintain historical data as needed.

    2. The SL HQ and Area Managers determines who will input issues into the system, either designating individuals or giving access to all group members. However, it is the responsibility of the IMRS Area Lead to monitor the system and provide guidance for the resolution of the issue.

  6. IMRS Q&A Database is designed to parallel and augment the current IMRS database.

    1. The purpose of the IMRS Q&A database is to catalog and house FAQs for continuing reference, to eliminate duplicated research efforts. The system is designed to function as an additional source of information available to the IMRS user.

    2. The IMRS Q&A database was designed to enhance the IMRS program by creating new user features, such as the ability to search by using keyword topic, which simultaneously searches the IMRS Q&A and the IMRS databases.

11.53.3.1.2.4  (09-23-2008)
Reports and Records

  1. The IMRS Project Manager produces a monthly report that provides a brief synopsis of some of the issues that were received and/or closed during the past month. These reports assist the Area Manager in discussing current issues with their stakeholders. The relationship manager also shares resolved issues with liaison partners in advance of meetings, enabling partners to share information with their membership and provide feedback. Feedback assists in determining the scope of many issues and identifying other concerns. The IMRS Monthly Overview is available on the Tax Professionals page on IRS.gov. and past issues are archived.

  2. The IMRS Project Manager generates input for the Director's PSP Monthly Report, Business Performance Review, Operational Review, and ad hoc reports.

  3. General Information on IMRS is available on the IMRS Home page: http://sbse.web.irs.gov/cl2/sl/IMRS/index_login.asp.

  4. The annual IMRS Report is a compilation of the significant national and international IMRS issues closed during the calendar year. The report is available early the following year alongside the IMRS Monthly Overview.

  5. The "Hot Issues" Report is also available on the IMRS Home page: http://sbse.web.irs.gov/cl2/sl/IMRS/index_login.asp.The current version of "Hot Issues" is also posted on IRS.gov. Archived issues are maintained on the SL Bulletin Board SharePoint and the IMRS SharePoint.

11.53.3.1.2.5  (09-23-2008)
System Procedures

  1. A guide to system procedures is available on the IMRS Home Page.

  2. Access to the System:

    1. All employees have "research and input" access to IMRS and "read only" access to the IMRS Q&A Databases.

    2. Individuals with a need for a higher level of access (Approver or Administrator) should contact the project manager.

11.53.3.1.2.6  (09-23-2008)
IMRS Key Information

  1. Users may access IMRS through the IMRS Home page at: http://sbse.web.irs.gov/CL2/sl/IMRS/index_login.asp.

  2. IMRS Monthly Updates are found on irs.gov at: http://www.irs.gov/businesses/small/article/0,,id=158507,00.html.

  3. A research tool kit with tips and useful links is available on the IMRS home page at: http://mysbse.web.irs.gov/CLD/SL/IssueManagementResolutionSystemIMRS/IMRSArticles/2660.aspx.

11.53.3.1.2.7  (09-23-2008)
Glossary of IMRS Terms

  1. Issue Management Resolution System (IMRS) - A web-based application that permits tracking and monitoring of local, national, and international issues identified by Stakeholder Liaison and Governmental Liaison partners and stakeholders. The system provides management officials with trend analysis that determines how widespread the issues are and captures them in a centralized electronic format.

  2. Local Issues Database – A database developed for the purpose of capturing all issues that are raised in each Stakeholder Liaison Area.

  3. IMRS Q&A – The IMRS Q&A is an electronic database, designed to catalog and house FAQs so others can use them without reinventing and/or re-researching a response. The system is designed to function as an additional source of information available to the IMRS user. The link to the database is: http://sbse.web.irs.gov/cl2/sl/IMRS_QA/default.asp.

  4. IMRS Decision Tree – A checklist to help ensure issues are fully developed in scope, impact, and understanding. Employees should use the decision tree as a guide for gathering information before submitting an issue to IMRS.

  5. IMRS User Guide – The IMRS User Guide is an on line guide that describes how to use the IMRS System and provides detailed screen shots of system applications.

  6. IMRS Research Toolkit – The IMRS toolkit provides electronic links to help employees, Working Group members, and Area Managers fully develop the issues.

  7. Issue – A policy, practice or procedural issue identified by internal and external partners and stakeholders.

11.53.3.2  (09-23-2008)
PSP's Planning and Review

  1. Planning and Review (P&R) provides critical support to Policy and Strategic Planning (PSP) in alignment with the goals and priorities of the IRS and SB/SE Communications, Liaison and Disclosure (CLD).

11.53.3.2.1  (09-23-2008)
Mission and Responsibilities of Planning and Review

  1. The mission of Planning and Review (P&R) is to establish and maintain critical support to all CLD. P&R develops programs, policies, reviews internal procedures/processes, and provides technical assistance. The assistance includes conducting internal workshops and preparing written resource materials for the development and implementation of local procedures. P&R coordinates with other internal partners who have responsibilities related to the functionality of SB/SE CLD. In addition P&R:

    1. Develops and implements SB/SE and CLD wide policies.

      Example:

      Annual performance reports and measures.

    2. Collects and reviews processes to ensure adherence by all CLD components.

    3. Provides leadership and direction to the CLD strategic planning effort.

    4. Provides support to CLD Director's staff.

  2. Planning and Review provides overall governance, strategic planning, policy, oversight of policy implementation, and general processes in CLD by:

    1. Developing quantitative indicators to evaluate progress made in implementing policies within the established time frames.

    2. Monitoring the implementation and effectiveness of products and services.

    3. Ensuring BPR statistical data is recorded and monitored.

    4. Reviewing documentation and statistics to ensure that key business objectives are met and that continuous improvement is made to verify the effectiveness of our systems.

    5. Identifying and communicating key responsibilities and practices to achieve business results.

    6. Contributing to CLD business goals by achieving target deliverables.

    7. Supporting the planning and management of business unit processes and practices to ensure that programs are aligned with business goals and objectives.

    8. Acting as the advocate and Point of Contact (POC) to all CLD components.

    9. Monitoring work processes routinely to ensure they are operating as determined by process requirements.

    10. Monitoring and assessing data to ensure that work is performed accurately and resource allocations are tracked appropriately.

    11. Documenting and tracking actions.

    12. Identifying hindrances to the achievement of performance objectives and measures.

    13. Participating in cross-functional processes to develop and implement program and assessment activities.

11.53.3.2.2  (10-01-2006)
Key Interdependencies of Planning and Review

  1. The Chief, P&R reports to the Director, PSP.

  2. The P&R staff partners with interagency counterparts within SB/SE, Wage and Investment (W&I), Large and Mid-Size Business (LMSB), and Tax Exempt and Government Entities (TE/GE) to develop processes and report on the SB/SE Business Performance Review (BPR), IRS Strategic Planning Process, and Tax Gap.

  3. Work with Modernization and Information Technology Services (MITS) to develop and implement monitoring and tracking systems.

11.53.3.2.3  (09-23-2008)
Roles and Responsibilities of Planning and Review Analysts

  1. Establish and maintain processes and coordinate development of CLD Strategic Plan, including the development of strategic assessments and performance measures.

  2. Collect performance data from all CLD components to include in the Business Performance Review (BPR), Monthly Report, and Operational Review (OR) for senior management.

  3. Act as Point of Contact (POC) for CLD operating functions and SB/SE Research activities.

  4. Provide support and guidance to CLD management and project teams to improve the quality of business processes and meet the needs of customers.

  5. Act as administrative support for various key program initiatives.

11.53.3.2.4  (09-23-2008)
Business Performance Reviews (BPR)

  1. The Business Performance Review is a performance management document that is prepared quarterly and presented to the Deputy Commissioner, Services and Enforcement.

  2. Chief, P&R is responsible for coordinating the CLD input to the BPR.

  3. Copies of the SB/SE BPR reports are on the Strategy and Finance internet site: http://sbse.web.irs.gov/SF/PPM/OPR/BPR/BPR.htm.

11.53.3.2.5  (09-23-2008)
Operational Reviews

  1. The Operational Review (OR), conducted by the SB/SE Commissioner and Deputy Commissioner, is generally held bi-monthly. During the OR the Director, CLD reports on:

    • CLD Performance Measures

    • Significant accomplishments and Issues/concerns

    • Employee Engagement Activities

    • Functional Updates

    • Financial Plan Issues

  2. P&R is responsible for preparing the documents for the OR by consolidating the input from all CLD Functions.

11.53.3.2.6  (09-23-2008)
Communication Liaison and Disclosure Strategic Planning Process

  1. The Strategy & Finance Office, SB/SE (S&F) facilitates development of the SB/SE Strategic Plan. They provide a process to senior leadership on strategic direction and priorities that SB/SE should pursue to meet agency goals while effectively using limited resources. The SB/SE Strategic Plan (the SB/SE Plan) is usually a multi-year outline of strategies and priorities that identifies SB/SE program goals. The SB/SE Plan is written every fiscal year.

  2. P&R represents CLD and works closely with S&F in developing the SB/SE Plan and the CLD Strategic Plan.

    1. P&R is responsible for ensuring CLD involvement and timely response to S&F requests for input to the SB/SE Plan.

  3. P&R develops the CLD Strategic Plan, outlining activities supporting the SB/SE Plan.

    1. The CLD Strategic Plan is also written every fiscal year.

    2. P&R ensures all CLD functions, involvement in developing the plan, and their input adequately supports the SB/SE plan.

    3. P&R ensures timely response to S&F requests concerning the CLD Plan.

  4. P&R develops the annual Program Letter. Generally the Program Letter transmits the current year(s) strategic plan to employees; it is signed by the Director, CLD.

11.53.3.2.6.1  (09-23-2008)
Measures

  1. CLD's Strategic Plan contains measures developed for use in setting and achieving organizational performance outcomes.

  2. P&R monitors the measures developed by the other CLD functions and uses them in appropriate reports on behalf of PSP.

11.53.3.2.7  (09-23-2008)
Requesting Research Projects Overview

  1. CLD's P&R established procedures for submitting research projects that supplement the SB/SE Research Procedures. The procedures are available on the CLD Web site at: http://mysbse.web.irs.gov/CLD/PSP/MgrAlerts/1486.aspx.

  2. P&R is responsible for coordinating, controlling, and monitoring all CLD research requests.

  3. P&R serves as the liaison between CLD and SB/SE Research and assists with formulating, expediting, requesting, and processing all research requests.

  4. Each CLD functional office is responsible for generating and developing its own research projects or ideas and for submitting its research requests to P&R.

11.53.3.2.7.1  (09-23-2008)
Steps in Requesting a Research Project

  1. The CLD procedures for requesting a research project are as follows:


    Step 1. CLD functional office(s) determine if research is necessary to facilitate a project by considering the following:

    1. What kind of information is needed, e.g., counts, percentages, estimates, analyses, models, testing, profiling, etc.

    2. Why is the information needed, e.g., what value would it add to the project or assignment?

    3. Who uses the research results? e.g. projects requiring support of resources from other functions are in the research request planning process.


    Step 2. CLD employees discuss their research ideas with their managers and secure approval for their research requests.
    Step 3. CLD employees complete the SB/SE Research Request Form available through the Research Web site at: http://sbse.web.irs.gov/Research/, using the link "How to Request SB/SE Research" . The request initiator and their Director must sign the form and send it, via e-mail, to the CLD Research Team.
    Step 4. P&R reviews the research request and logs it into the research request database.
    Step 5. P&R reviews the SB/SE Research Reports Database summary to determine if similar research projects exist and direct the initiator to any relevant reports.
    Step 6. P&R contacts the initiator to discuss resource needs and projected time frames. Initiators must recognize that time frames should be flexible since SB/SE Research may not be able to accommodate the initiator's projected time frames.
    Step 7. P&R submits the signed Research Request Form to SB/SE Research for approval by the SB/SE Director, Research.
    Step 8. SB/SE Research schedules an Initial Customer Meeting within 45 days of receiving the approved research request to address project needs. During this meeting, they will address project purpose, scope of proposed project, whether resources are available, projected time frames including anticipated completion dates, and whether the project warrants a streamlined or traditional report.

    Note:

    Streamlined projects get completed in a short time frame if it does not involve complex statistical techniques, tests, and can be completed by supplying data tables with standard calculations, etc. Traditional projects typically involve statistical methodologies and are closed with a formal written report to the customer. Traditional projects usually take 9-12 months (or longer) to complete.


    Step 9. SB/SE Research develops a project prospectus (within 45 days of the Initial Customer Meeting) that summarizes the Initial Customer Meeting. The prospectus documents the project’s objectives, purpose, methods, activity schedule, and costs. It serves as a contract between SB/SE Research and the CLD requesting office.
    Step 10. SB/SE Research completes all agreed upon work in the prospectus and provides the report within the agreed upon time frames. If agreed upon time frames cannot be met, Research contacts the initiator to revise the project scope or milestones, as needed.

11.53.3.2.8  (10-01-2006)
Internal Management Document Coordination

  1. The Internal Management Document (IMD) Coordinator(s) for CLD are located in P&R and have responsibility to oversee the development and delivery of:

    • New CLD IRM procedures

    • Updates to the IRMs

    • Delegation Orders owned by CLD

    • Policy Statements owned by CLD

    • Interim Guidance Memos for CLD

  2. P&R's IMD Analysts are also responsible for coordinating the review and concurrence of cross-functional IRMs, Interim Guidance Memorandum, Delegation Orders, Policy Statements, and Memorandum of Understanding owned or requested by other operations. The Analysts ensure Form 2061, Document Clearance Record, is forwarded to the appropriate CLD group(s) performing the review and monitors due dates, comments, and concurrences.

11.53.3.2.8.1  (09-23-2008)
Internal Revenue Manual (IRM) Coordination

  1. P&R has the responsibility of coordinating all CLD IRM's.

  2. Requests for reviews and comments/concurrences of other SB/SE IRMs get directed through P&R.

  3. Each CLD component identified a liaison who works with the assigned P&R IRM Coordinator(s).

  4. Annually, all CLD IRMs get reviewed to identify procedures requiring updates. Updates are performed through the year but publishing my be delayed if released during the time the filing season/processing IRMs are worked on by Publishing Services or if they experience a conflict in their workload priorities.

  5. When IRM updates are completed, Form 2061, Document Clearance Record, is used to gather simultaneous clearance requests. After all requested changes are recorded (or discussed to the submitters satisfaction), Form 2061-A, IMD Coordinator Checklist, Form 1767, Publishing Services Requisition, and the final EPIC SGML file is submitted to the National IRM Coordinator in the Servicewide Policy Directives and Electronic Research (SPDER) staff using electronic upload.

  6. Before the IRM(s) are published, the functions must decide the media for the distribution (paper, electronic or both). This information is recorded on the Form 1767, Publishing Services Requisition.

  7. Sample documents are available in a desk guide located on the PSP SharePoint site.

11.53.3.2.8.2  (09-23-2008)
Interim Guidance Memorandum Coordination

  1. Interim guidance is issued when there is a need for an immediate procedure change and the IRM is not yet due for revision and/or updating. The effected CLD function is responsible for developing the interim guidance document and coordinates the approval. Numbering and posting to the internet and intranet is coordinated by the P&R IMD coordinator(s).

  2. Interim Guidance Memorandum (IG) are assigned an expiration date, not to exceed 1 year. Within that year, the function who initiated the guidance memorandum must update the IRM to include the revised procedures.

  3. The SB/SE and CLD P&R IRM Coordinator(s) review the published interim guidance memorandum monthly to ensure that memos close to expiration are in the process of being incorporated into the IRM. IRM Coordinator(s) initiate follow-up contacts with the initiating guidance author(s) to stress the importance of timely revising the IRM procedures. If IRM update delays are expected beyond the interim guidance memorandum's expiration date, an extension of the procedures in the memorandum is need until the IRM revision is completed; but SB/SE discourages extension requests.

  4. Expired memos are also removed regularly from the Electronic Reading Room.

  5. Finalized interim guidance memorandum are accessed on the intranet at: http://sbse.web.irs.gov/MS/IGMemos/.

  6. Samples are additional information is available in the desk guide on the PSP SharePoint site.

11.53.3.2.8.3  (09-23-2008)
Delegation Order Coordination

  1. The Internal Management Document (IMD) Coordinator(s) for CLD are located in P&R and have responsibility of ensuring the Delegation Orders assigned to CLD are reviewed and updated, if necessary, each year. Complete procedures for the Delegation Order process is in IRM 1.2.1, Servicewide Policies and Authorities. The procedures are further defined in Chapter 2 of IRM 1.2.2, Delegations of Authority. Additional background information on the process is found in IRM 1.11.1, Internal Management Documents System.

  2. Delegations of Authority are organized within IRM 1.2 by specific function responsibility. CLD's are in IRM Chapter 1.2.49.

  3. Samples are available in the desk guide on the PSP SharePoint site.

11.53.3.2.9  (10-01-2006)
Stakeholder Liaison and PSP Time Reporting System

  1. Stakeholder Liaison (SL) HQ, SL Field, and PSP report and record hours by Organization Function and Program (OFP) in the Single Entry Time Reports (SETR) system.

  2. SETR input, for the above functions, interfaces with the WP&C system.

  3. Weekly validation of SETR is required as follows:

    1. Close of business each Friday, all timekeepers must validate their SETR entries.

    2. Each Monday, prior to 10:00 AM EST, a validation report is generated in SETR to confirm SL & PSP organization numbers are all validated.

    3. If the weekly validation is not completed, telephone or e-mail contacts are made with the appropriate timekeeper/management official.

    4. If validation does not occur timely, Time and Attendance (T&A) adjustments and Individual Performance Report (IPR) changes are required. The IPR adjustments are prepared manually using hard copy forms.

    5. Guidance on making IPR adjustments/changes are contained in IRM 3.30.28.4.5.2,Work Planning and Control - Individual Review, or through Servicewide Electronic Research Program (SERP).

  4. SETR/WP&C is designed to use specific OFP codes to track time charged. Weekly WP&C reports are used to show how time was applied by the organizations.

  5. Valid OFP's are found at the PSP Web site: http://mysbse.web.irs.gov/CLD/PSP/Time+Monitoring/default.aspx.

11.53.3.2.10  (09-23-2008)
Stakeholder Liaison Resource Tracking Process

  1. In August 2007, PSP, P&R, SL Field, and SL Headquarters reached an agreement that a formal work plan and work schedule would not be developed or loaded into the automated systems (STRAWS) for their organizations.

  2. P&R performs quarterly monitoring to identify resource usage anomalies in the administrative time reporting by SLs using the actual hour data recorded in the Work Planning & Control (WP&C) system at the following web address: http://eosco.enterprise.irs.gov/managers/index.htm.

11.53.3.2.11  (09-23-2008)
Section 1204 Quarterly Managerial Certification

  1. The Consolidated CLD Managers Certification Listing is updated and submitted quarterly to the SB/SE Section 1204 Coordinator.

  2. The report is usually due about 3 1/2 weeks after the quarter ends.

  3. TIGTA requires that the functions maintain a current list that contains the name, work title, seid, and POD for each of the managers, by quarter, indicating their Section 1204 classification status. Due to the current nature of CLD work, the managers are not required to quarterly submit individual self-certification forms and are classified "Non-Section 1204" .

  4. P&R is responsible for gathering the updates from all the CLD functions and for providing a consolidated response to the SB/SE Section 1204 Coordinator. Managers, acting managers or employees detailed into management positions, on the last day of a quarter, must be shown on the listing.

  5. Samples are available in a desk guide located on the PSP SharePoint site.

11.53.3.2.12  (09-23-2008)
Social Security Administration (SSA) Trust Fund Quarterly FTE Chargeback Report

  1. The CLD Consolidated SSA report captures the Stakeholder Liaison (SL) Field FTE count for the portion of their work connected to the Federal Insurance Contributions Act (FICA) Administration. A pre-determined percentage of certain program work is reported for chargeback to the SSA Trust Fund Account. The labor (direct program hours) and non-labor (overhead: managerial and clerical) costs for each quarter are provided.

  2. These costs must be provided within 10 business days into the new quarter.

  3. A P&R Analyst gathers and submits a consolidated response to the SB/SE Strategy and Finance Budget Analyst who performs an analysis to compare estimated costs and documents significant variances.

  4. Background
    Social Security and Medicare taxes pay for benefits to workers and their families under FICA. Social Security taxes pay for benefits under the Old Age, Survivors, and Disability Insurance part of FICA. Medicare taxes pay for hospital benefits. Each public sector employee contributes to these taxes and the employer pays a matching amount. Self-employed taxpayers must also pay Social Security and Medicare taxes in the form of self-employment taxes. These taxes are deposited to the OASDI and HI Trust Funds.
    The Secretary of the Treasury is directed by the Social Security Act to pay to the Treasury General Fund from the OASDI and HI Trust Funds, the amount estimated as expended by the Department of the Treasury, including the IRS, for this service. The IRS’ expenses make up a significant portion of the charges to the OASDI and HI Trust Funds. On a quarterly and annual basis, IRS is required to provide certain reports to the Bureau of Public Debt (BPD) on administrative costs incurred in gaining taxpayer compliance, and providing customer service around these taxes.

    Behind this requirement, a reasonable, supportable, and repeatable methodology was developed for reporting these costs using guidelines provided by SB/SE Strategy and Finance. Their Budget Office is responsible to gather statistics on work performed in the functions that contribute to the collection of FICA taxes.

  5. Responsibilities
    SB/SE is responsible for determining the labor and non-labor costs expended by each organization within SB/SE that provides services to the OASDI and HI Trust Funds. These costs are provided to the Beckley Finance Center (BFC), by the Budget Office on a quarterly basis. In addition, each year SB/SE must provide relevant information to the BFC for preparation of a forecast of OASDI and HI Trust Funds expenses to be incurred the next fiscal year.

    CLD is required to report the cost of education and outreach efforts to employers and self-employed taxpayers. A file is maintained that includes source reports (WP&C extracts & Calculation Template) to support quarterly costs and the fiscal year assumption document used to calculate the data.

  6. Samples are available in a desk guide located on the PSP SharePoint site.

11.53.3.3  (10-01-2006)
PSP's Operations Support

  1. Operations Support (OS) provides critical operational and administrative support to Policy and Strategic Planning (PSP) in concert with the goals and priorities of Communication, Liaison and Disclosure (CLD).

11.53.3.3.1  (09-23-2008)
Mission and Responsibilities of Operations Support

  1. The primary mission of OS is to provide operational and administrative support to all functions within the CLD organization enabling SL Field, SL Headquarters, Governmental Liaison & Disclosure, Safeguards, and Communications to achieve their respective goals and objectives.

  2. To assist CLD in accomplishing their mission, the Chief, OS provides leadership and direction in the following program areas:

    1. Develops and issues consistent CLD operational guidelines to ensure procedures are standardized throughout the organization.

      Example:

      CLD Employee Suggestion Program (ESP)and CLD IDRS Security.

    2. Develops and coordinates hiring and staffing activities within the CLD organization including overseeing SB/SE Requests for Organization Changes (S-ROC).

    3. Collaborates with directors to develop CLD's training plans.

    4. Ensures Mandatory Briefing certifications are completed timely.

    5. Provides oversight of Employee Engagement efforts and survey administration.

    6. Coordinates with National Labor Relations and SB/SE SMART Human Capital Office regarding all National Treasury Employees Union (NTEU) related issues.

    7. Provides oversight and coordination of activities such as office space, equipment (ITT) and COTR requirements.

    8. Ensures Office of Government Ethics (OGE 450), Confidential Financial Disclosure Reports are prepared and processed timely.

    9. Ensures the Business Resumption Plan is updated as needed.

    10. Coordinates the Work Request Tracking System (WRTS) process.

    11. Works various special projects as assigned by the Director, Policy & Strategic Planning.

    12. Serves as the Unit Security Representative (USR) and coordinates all CLD employees’ USR and IDRS terminal security activities.

11.53.3.3.2  (10-01-2006)
Key Interdependences of Operations Support

  1. The Chief, Operations Support reports to the Director, Policy and Strategic Planning (PSP).

  2. The Operations Support staff interacts at the Headquarters and Field levels with all functions within CLD as well as functions within SB/SE, W&I, LMSB, and TE/GE.