The IRS NEXT Office reviews the taxpayer experience and related services and submit a comprehensive customer service strategy; builds upon existing business modernization efforts through high integration and continued collaboration with IT and other work processes; reviews organizational structure and provide Congress with a proposal for updating that structure; develops and submits a comprehensive training strategy.
These businesses employ a large number of employees and conduct business in an expanding global environment. You will work supporting one industry — such as communications or heavy manufacturing — working to combat abusive tax avoidance transactions, identify and address compliance risks and make sure the most recent partnerships, processes and legislative changes are used in assessment and reporting. Procurement contracting professionals deliver quality service and support throughout the acquisition life cycle, from planning to close out.
The ERM program provides a strategic framework to effectively deal with risk across the agency. The OPR's vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law.
Online Service is uniquely poised to help deliver digital solutions to taxpayers at all stages of the tax process. Whether finding ways for taxpayers to track the progress of their refund, find options for paying additional taxes due, or managing their own account on IRS. We work closely with each of the Business Operating Divisions of IRS to ensure that all online solutions closely align to the business goals and effectively deliver.
Everything we do in Online Services is being monitored and measured every step of the way. From tracking the visits to the website and each of the various products and applications we have launched on the site, to monitoring customer service sentiment through all communications channels, including social media, Online Services is working to ensure that taxpayers can find, learn and use the tools and information provided to them by IRS.
PGLD is responsible for safeguarding and protecting sensitive taxpayer and employee information while promoting government transparency and accountability through better access to government information. PGLD is geographically dispersed across the U. PGLD preserves and enhances public confidence by advocating for the protection and proper use of sensitive information. RAAS provides an intellectually challenging and supportive environment for our employees.
We are the leading source for data analytics, analytical and statistical support, research tools and information, and breakthrough technologies within the IRS. RAAS recommendations, studies and data are effectively used to assist in the administration of the U. Our projects encompass a variety of subjects, including statistical analyses, program evaluations, research on topics affecting tax administration, compliance studies and the administration of enterprise research resources.
An independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems and recommends changes that will prevent them. These taxpayers are seeking help to either resolve tax problems that have not been resolved through normal channels or require help to resolve issues with IRS systems or procedures.
The goal of the TXO is to create a positive experience for taxpayers while helping them understand and meet their tax responsibilities. We do this by providing the services taxpayers deserve while fostering a culture where the focus is on the entire taxpayer experience and identifying opportunities for continuous improvement.
Ranging from small local community organizations and municipalities to major universities, huge pension funds, state governments, Indian tribal governments and more, they represent a large economic sector with unique needs. Check out our video here. Most taxpayers in this segment pay taxes through withholdings, prepare their own returns, only interact with the IRS once a year, and receive refunds.
The vision of the Whistleblower Office WO is to provide fair treatment for whistleblowers and taxayers, and support to IRS efforts to apply tax laws with integrity and fairness. Those inquiries must be addressed here. Skip to main content. Our Business Divisions Your individual contributions can gain new purpose for your nation in many different ways at the IRS.
Modernized, cross-functional, and integrated systems using Agile functionality with business partners. Intake identifies viable capabilities and systems for modernization consideration, accesses technical business needs, determines business modernization priorities, and prioritizes system capabilities and organizational business needs.
Mission: To equip business members of governing boards with information to make informed decisions for transforming taxpayer services and business performance, establish effective governing processes and change management controls; and, protect the confidentiality, integrity, and availability of Wage and Investment Operations Support WIOS owned applications and their data. Governance creates touch points to enhance executive engagement, explores opportunities to add more business value by monitoring and reporting program risk, collaborates with Modernization Development and Delivery MDD partners to improve the process for submitting change requests, and Partners with Modernization Tools and Technologies MTT to improve exit readiness reviews for Integrated Automated Technologies IAT tools.
Mission: To deliver modernized, cross-functional, and integrated systems in collaboration with our business partners and provide project management oversight and support for major projects. To accomplish the mission, Project Management - Major Projects provides oversight and support for:. Business Liaison - Interacts with business stakeholders and subject matter experts to understand, document, and convey business needs as requirements i.
Supports the business in preparing to receive a system deployed, including forecasting training costs and providing initial training to the business stakeholders. User Acceptance Testing UAT Planning - Develops or supports development of test cases, effectively tests the functionality from the end user perspective, and tracks resolution of defects. Mission: To provide strategic and product program support in delivery of digital services for stakeholders and customers.
Supports partners through facilitation and creation of artifacts and products to support digital services. The mission of Integrated Automation Technologies IAT is to design, build, test and deploy desktop productivity-enhancing tools by partnering with our customers to meet evolving business commitments and simplify taxpayer account processing.
Creates and supports two types of tools designed to automate research and taxpayer account management functions within the Integrated Data Retrieval System IDRS. IAT tools save time and increase accuracy and employee satisfaction. Less time is spent on repetitive manual data input, allowing for redirection to other tasks.
Automates processes and common search and research functions in IDRS, reducing manual data entry required to complete taxpayer account actions. There are approximately 92 IAT tools used in all business operating divisions BODs and functional operating divisions by more than 50, IRS employees, including customer service representatives, tax examiners, revenue agents and tax analysts.
GII is most effective when multiple accounts need the same action taken. Provides training, help-desk support, and continuously updates reference materials to ensure their tools are fully used by their customers. Ensures IT initiatives are achieved in a timely manner e.
Mission: To drive business strategy and manage business requirements for CADE2 technology solutions, providing enhanced data to support business re-engineering opportunities and Servicewide strategies that improve tax processes. To accomplish the mission, CPO coordinates across the IRS, including other modernization programs and legacy environments, to ensure integrated solutions are developed. Approves and manages the implementation of CADE functional capabilities and oversees substantial changes to existing information and technology systems.
Provides an enterprise viewpoint, working cross-Executive Steering Committee ESC issues with other business leaders for integration, coordination and consistency. Acts as the ultimate point of accountability for success of Individual Master File IMF modernization efforts relating to defining, developing, and controlling business requirements. Makes key decisions to ensure business requirements are met within agreed upon time frames and costs.
Works with Enterprise Architecture, conducting technology and vendor assessments, and recommends architectural solutions that meet business requirements. Communicates consistent messages to internal and external audiences about project priorities, status, business value, and results. Coordinates business resources and manages transition activities during the project development lifecycle.
Manages project integration issues, prepares data, recommends options for resolution, and escalates unresolved issues to the appropriated Governance Body. Mission: To develop and deliver business rules, rule sets and requirements that support the implementation of enterprise wide re-engineered business processes to improve the internal and external effectiveness and efficiency of the Service.
Documents business rules; creates business process flows and models; and develops business requirements for Master File processing. Supports CADE2 by drilling down the CADE2 release scoped requirements and modifying the current state process models, rules and requirements into detailed rules and requirements for system development.
Mission: To collaborate with its partners to identify, plan and deliver business improvement strategies and solutions that support fulfillment of IRS strategic goals. To accomplish the mission, Strategies and Solutions collaborates with partners on business and information technology strategies, solutions, and initiatives such as:. To accomplish the mission, the LSSO methodology combines Lean, which focuses on eliminating waste and non-value-added activities, with Six Sigma, which improves process effectiveness and efficiency by reducing variation and increasing quality.
To accomplish its goals and objectives, the LSSO partners with business leadership and process owners through the following activities:. Consulting with executives to prioritize strategic initiatives to maximize organizational impact and value. Guiding a cross-functional team of subject matter experts to map the existing process utilizing baseline data and identifying opportunities and risks.
Administering a structured approach that targets customer requirements and relies on data to determine solutions to achieve objectives. Executing changes that streamline, enhance flow, reduce errors, and improve overall process performance. The mission of the Office of Program Coordination and Integration OPCI is to manage project activities across a matrix of multiple organizational and functional lines to ensure that all actions required for the successful implementation of new legislative, policy and service requirements are effectively coordinated and integrated.
Serves as liaison with IRS offices providing servicewide policy direction to coordinate implementation activities. Assesses risks associated with new legislation and policy and coordinates efforts to minimize the impact and cost of identified risks. Uses qualitative and quantitative research methodologies to conduct tax administration research that informs valued operational change.
Conducts qualitative and quantitative behavioral research studies e. Standard research typically involves a specific, standalone research initiative, and is submitted to Strategies and Solutions through the annual research plan process. Examples of standard research include: segmentation profiles, taxpayer surveys, predictive models, and usability testing.
Examples of ad hoc research include: data queries, pulling samples or data extracts. Tracks plan accomplishments and develops reporting documents on the achievement of objectives based on reviews of organizational performance,. Mission: To strengthen the integrity of the tax system by:. Serving the public interest by taking enforcement actions fairly and appropriately to identify, evaluate and prevent the issuance of improper refunds.
Provides leadership and direction in the development, delivery, and deployment of programs in the detection and resolution processes for pre-refund revenue protection such as fraud, identity theft IDT , and compliance. Develops, tests and perfects innovative, forward-thinking solutions to pre-refund revenue protection challenges as well as operational challenges. Reduces taxpayer burden and broadens the use of electronic interactions with a focus on successful taxpayer outcomes.
Partners with the executive staff of other business units to develop strategies, address cross-functional issues, coordinate activities, and ensure consistency of approach. Provides leadership in motivating and developing subordinates and implementing quality, excellence, and affirmative employment, diversity, and ethics programs.
Formulates short and long-range program policies, strategies, and objectives for the organization to achieve goals that enhance compliance, customer service, and business results. Provides centralized, executive-level processes in key areas e. Manages relationships with stakeholders by providing guidance for key administrative data calls that impact the RICS organization.
Mission: To provide policy and program oversight of revenue protection efforts such as the detection, prevention and treatment of improper refunds identity theft IDT and non-compliance. Mission: To provide program assistance and engage stakeholders across the Return Integrity Verification Program Management RIVPM organization to better understand program needs and offer solutions to bolster mission success.
Serve as the single point of contact for customers obtaining reports, performance metrics, and oversight reporting e. Provide leadership and support to the Return Integrity Verification Operations RIVO in meeting or exceeding measures and goals within budget and work plan allocations. Conduct national case reviews on the RIVO programs providing a method to monitor, measure, and improve the quality of work.
Collaborate with Policy and Analysis to share the quality data, to address identified trends and discuss process improvement ideas for possible implementation. Provide guidance and coordination for key administrative data calls that impact the RIVPM organization.
Mission: To initiate, recommend, and manage systemic solutions for the detection and treatment of improper refunds, while ensuring effective treatment for payment of valid refund claims. Leads the development and implementation of innovative business processes and technology solutions. Mission: To lead enterprise-wide development, testing and deployment of innovative business process solutions that enhance revenue protection and increase organizational effectiveness and efficiency.
Increase revenue protection by applying filters to existing business rules to detect identity theft IDT and non-compliant returns in a pre-refund environment while timely providing refunds to compliant taxpayers. Analyze trends and schemes to determine common characteristics of IDT or non-compliant returns and use these characteristics to enhance detection filters.
Process the identified cases pre-refund to protect taxpayer accounts from being impacted by IDT and loss of revenue. Mission: To conduct and utilize data analysis to support, change, or implement the expansions of identity theft IDT and fraud programs initiated as a result of the Security Summit and other IRS initiatives, assess expended lead development and information sharing, while evaluating the effectiveness of IDT programs and related data. Provides key support to Return Integrity and Compliance Services RICS and our customers as a single point for obtaining reports, performance metrics, oversight reporting e.
Stops fraudulent refunds, detects, evaluates and prevents improper refunds while ensuring actions are correct and fair. Serves as primary contact for oversight reporting e. Identifies issues through monitoring staffing delivery and alerts the proper organization for in-depth analysis and recommendations. Manages relationships with key stakeholders by providing guidance for key administrative data calls that impact the Return Integrity and Compliance Services RICS organization.
Mission: To protect revenue by identifying and dispositioning returns which display evidence of patterns of fraud including identity theft IDT. Provide timely customer service by ensuring accounts are properly resolved and documented to reflect IRS findings on returns with identified issues. Develop streamlined and time-saving improvements to processes for stakeholders that add value to the organization.
Identify and take actions on return inventory that may be associated with patterns of fraud and IDT as required to protect revenue, taxpayers, and the integrity of the tax system. Receive, research and process information leads submitted from a variety of sources; i. Mission: To provide timely customer service by ensuring that accounts are properly resolved and documented to reflect IRS findings on returns with identified issues. Taxpayers are unduly impacted by revenue protection processes and require assistance through Taxpayer Assistance Service TAS.
Receives, researches, and processes information leads submitted from financial institutions, prisons, Office of Child Support and Enforcement, and other external stakeholders where funds are available for return to the IRS. Mission: To protect revenue by identifying potentially false returns and verifying as-reported wage and withholding accuracy. Verifies suspicious wage and withholding information reported on individual returns through third party contacts via phone or fax, disc verification and Integrated Data Retrieval System IDRS , to prevent the release of potentially false refunds.
Reviews and adjusts accounts when other pre-refund treatment streams for identified false returns are not available, legitimate taxpayers may be victims of identity theft IDT , and taxpayers are unduly impacted by revenue protection processes and require assistance through Taxpayer Assistance Service TAS.
Supports IRS strategy to protect revenue and stop fraud and abuse through frivolous return filing. Mission: To fairly and effectively assist our customers by providing accurate and consistent information to help them understand the refundable tax credits for which they are eligible.
We will strengthen the integrity of the tax system and protect the public interest by detecting and preventing improper refunds and educating our customers in accordance with the Taxpayer Bill of Rights. Other refundable credits are also examined, usually prior to the issuance of the refund. Mission: To assist taxpayers in becoming aware of credits they may be entitled to through education and outreach and to ensure those claiming credits are entitled to them.
Prepare reports and conduct comprehensive data analysis to ensure goals and measures are on target. Identify issues based on reviews of organization performances and provides assistance to program areas to resolve issues. Coordinate and provide oversight and direction of the development of the Examination work plan resources, closures, and starts work plan. Analyze and monitor the campus progress against the closure and starts work plan and identifies opportunity for improvement.
Mission: To manage the administration of refundable credits through a balanced approach that encourages eligible taxpayers to apply for the credits and reduces the number of claims paid in error. Develop and monitor national outreach strategies for EITC and other refundable credits to reach taxpayers, tax preparers, and partners.
Coordinate RICS research activities to enable data driven decisions in support of strategic goals. Develop and coordinate delivery of the Refundable Credits Return Preparer Strategy designed to strengthen preparer adherence to return preparer due diligence requirements through compliance treatments and outreach and education activities. Conduct periodic reviews of correspondence products and content modules to evaluate consistency, effectiveness and quality.
Mission: To conduct compliance activities in support of the Refundable Credits Return Preparer Strategy including correspondence due diligence audits, building injunction cases, and assessing and monitoring penalty cases. Oversee the development of short- and long-range program policies, strategies and objectives for overall EITC compliance strategy for the RCEO campuses.
Identify non-compliant EITC taxpayer segments and develops and tests alternative treatments and measures. Oversee the integration and writing of EITC policies and procedures in the a single simplified IRM, with annual reviews and updates through the clearance process, as revisions are needed. Oversee the development of short- and long-range program policies, strategies and objectives for overall discretionary compliance strategy for the Examination Operations campuses. Identify non-compliant discretionary taxpayer segments and develops and tests alternative treatments and measures.
Communicate discretionary policy, procedures and guidance on the examination programs to the Compliance campuses. Oversee the integration and writing of discretionary program policies and procedures in a single simplified IRM. Work with the RCEO campuses to determine discretionary examination programming and equipment requirements and provide coordination by communicating the requirements to Information Technology IT and all changes to the RCEO campuses.
Mission: To support taxpayers in fulfilling their tax responsibilities Customer Assistance, Relationships and Education CARE will build and maintain partnerships with key stakeholders to inform, educate and communicate with taxpayers; improve tax forms, instructions, publications and notices tailored to the taxpayer, provide face-to-face and virtual assistance to taxpayers; and support Compliance activities.
Develops programs by partnering with stakeholders. Plans, designs, develops, manages and evaluates policies, systems, procedures and standards for all publishing products and services for taxpayers and internal customers.
Plans and manages the requests for IT Funding for IT related projects, including software, hardware and annual maintenance. Provides support for employee training by establishing proper training plans and ensuring mandatory training is completed. Manages the legislative process, including developing implementation plans for tax legislation, monitoring action plans to completion, and responding to congressional inquiries.
Develops measures to manage and track customer satisfaction, employee satisfaction and business results. Mission: To meet customer needs by producing external and internal forms, publications and notices that facilitate federal and state tax administration and ease of compliance by taxpayers; and to work with our customers in meeting their publishing and distribution needs.
Integrates the activities of Publishing, Distribution and Tax Forms and Publications to ensure a cohesive approach to the design, publishing and delivery of notices, forms and publications. Mission: To originate and improve tax products tax forms, instructions and publications , to ensure they are technically accurate, understandable and as easy to use as possible, enabling taxpayers to fulfill their tax filing and payment obligations.
Creates and improves tax forms, instructions, publications and other documents to help taxpayers understand and meet their tax responsibilities. Ensures the IRS complies with the Paperwork Reduction Act, by clearing all IRS material that collects information from taxpayers or requires record keeping, including forms, surveys and regulations. Administers the substitute forms program to ensure tax forms generated by commercial tax form suppliers and software developers conform to IRS standards.
In addition, provide oversight of business practices, information systems and reporting management, and systemic infrastructure support. Mission: To develop and revise tax products used by individual taxpayers, to ensure they accurately reflect tax law and are as understandable and as easy to use as possible. Develops and revises tax products primarily used by individuals who file Form series tax returns and commonly attached schedules such as Schedules A and B to ensure they accurately reflect tax law and are understandable and easy to use.
Develops and revises tax products that focus on forms, schedules, instructions and publications primarily used by individuals who are not covered by the Family Section, to ensure they accurately reflect tax law, and are as understandable and as easy to use as possible. Develops, revises and improves tax products that focus on other special areas such as information returns and pension related products, to ensure they accurately reflect tax law and are as understandable and easy to use as possible.
Develops, revises and improves tax products primarily of interest to partnerships and small businesses. Mission: To develop and revise tax products used primarily by business taxpayers and exempt organizations, to ensure they accurately reflect tax law and are as understandable and easy to use as possible.
Develops and revises tax products primarily used by exempt organizations, employee benefits plans, estates, or persons making taxable gifts. Develops, revises and improves tax products primarily of interest to corporations including employment tax products. Develops, revises and improves tax products primarily of interest to taxpayers affected by international tax matters.
Supports IRS efforts to develop and administer service wide policies, strategies and initiatives to assist Limited English Proficient LEP taxpayers in meeting their tax responsibilities. Provides Servicewide translation and quality-reviews of all case-related, outreach and education, official IRS letters and notices, etc. Mission: To plan and produce or procure all IRS print and electronic communications products used by the public to comply with tax filing requirements and obligations; and, used internally within IRS for tax administration.
Provides publishing specialists within Publishing as the initial contact for all printing and publishing services for all media types. Supports product originators during the developmental stage of any project or program that requires published products. Mission: To ease organizational burden by providing Publishing-wide management, strategic and organizational planning, budget execution, administrative support and program oversight to internal and external customers. In addition, provides oversight of business practices, information systems and reporting management, and systemic infrastructure support.
This includes coordinating the design, composition, acquisition or production and dissemination of all non-tax product lines, including electronic media, and hardcopy printing. Mission: To provide oversight of specialized electronic publishing needs for the Service, including design support, product creation, staging and posting tax products to IRS. Partners with product originators Servicewide to develop and prepare content and supporting visual information for publication.
Provides specialized graphics and design services directly to IRS internal customers, and to publishing specialists in other Publishing branches so they can provide all IRS product owners one-stop publishing services. Prepares and stages products to be posted to IRS. Mission: To provide publishing support for all tax products required by the Service. This includes coordinating the design, composition, acquisition or production and dissemination of all tax product lines, including electronic media, as well as hardcopy printing.
Planning and distribution services for all IRS print and electronic communications products used by the public to comply with tax filing requirements and obligations and used internally within IRS for tax administration. Knowledge services and systems management support for all publishing and distribution programs, enabling the highest quality products and services to be made available using all print, electronic, and accessible media and technology available. Oversees the planning and distribution services for all IRS print and electronic communications products used by the public.
Provides knowledge services and systems management support for all publishing and distribution programs. Ensures the highest quality products and services to be made available using all print, electronic, accessible media, and technology are available. The mission of Distribution Strategic Planning and Analysis SPA is to ease organizational burden by providing Distribution-wide management, strategic and organizational planning, budget execution, administrative support and program oversight to internal and external customers.
Mission : To Provide planning and distribution systems for all IRS print and electronic communications products used by the public and used internally within IRS; determine quantity requirements and methods of distribution for IRS published products; determine and provide mail and transportation services for all published products; and, provide Servicewide program and budget management for all uses of mail and transportation services. Provides Servicewide program and budget management for all users of mail and transportation services.
Determines quantity requirements and methods of distribution for all public and internal use IRS published products. Supports the physical distribution of published products to various outlets, IRS internal offices, external distribution partners and other stakeholders, who in turn make products available to individual taxpayers within their communities or businesses.
Mission: Provide knowledge services and systems management support for all publishing and distribution programs to deliver the highest quality products and using all print and electronic media and technology available; and, Provide IRS published products in "accessible" formats and media to enable usage by taxpayers and employees with disabilities and to comply with Section of the Rehabilitation Act Amendments of Provides IRS published products in accessible alternative media formats for IRS employees and taxpayers with disabilities.
Mission: Provide order fulfillment services and distribution of published products to IRS internal and external customers. Provides order entry, order fulfillment, and print on demand products that meet the proper criteria. Receives and inputs telephone, fax, mail order and electronic requests for published material from distribution outlets and IRS employees and organizations. Mission: To provide the full range of first-class volume and repetitive business correspondence mailing services to taxpayers; and, provide other communications services for the IRS including: round-the-clock print, insert and mail services; standard mail production; postal discounting through mail presort; notice-related file processing support to IRS modernization and improvement projects; and implementation of standards for effective correspondence communications.
CPS is an automated bulk processing facility which uses technology to efficiently support the full range of bulk correspondence mailing needs for IRS. Provides technical support for equipment, contracts, software, budget, quality control, and customer service and outreach within the CPS.
Produces all required correspondence mailings on time, with lowest cost and in accord with customer quality standards. Offers round-the-clock production support using three shifts and weekend production to handle all its workload. Communicates to and cooperates with other print sites and technical support staff to balance workload and ensure successful mailing. Mission: To serve as the IRS hub for comprehensive correspondence services from design and development to effectiveness and downstream impact.
Working as partners with the business, OTC provides consistency, quality and plain language for notices and letters with the goal of helping taxpayers take the appropriate action to resolve their tax issues. OTC is the IRS knowledge broker for correspondence and partners with the business to enable data-driven decisions.
Collaborates with IRS customers to create or revise taxpayer correspondence products, both digital and paper. Prioritizes critical needs and resources to ensure taxpayers receive accurate messages in a timely manner. OTC is the required, authoritative source for all correspondence developers, product owners and stakeholders for the development or revision of all digital and paper correspondence and correspondence-related initiatives.
The mission of Stakeholder Partnerships, Education and Communication SPEC is to assist customers taxpayers in satisfying their tax responsibilities by building and maintaining partnerships with key stakeholders, seeking to create and share value by informing, educating and communicating with its shared customers. Uses a leverage approach to taxpayer service by placing primary emphasis on partner involvement and relationship management.
Delivers taxpayer help through its three-pronged business model of income tax return preparation, educational outreach and financial education, and asset building information. Assists customers who prepare their own returns and who exhibit good faith attempts to voluntarily comply.
Maintains a customer focus by soliciting information concerning the needs and characteristics of its customers and by coordinating with Research to develop programs and products based on the information received. Educates customers on their rights and responsibilities to clarify obligations for first-time customers, customers who have not invested time in understanding tax issues, and customers impacted by changes in either their filing status or in tax laws.
Collect and process customer feedback from territory offices prior to forwarding to SPEC headquarters office. Collect feedback from partners and customers and forward the feedback to the proper operations area office. Mission: To provide support to the area directors and territory offices, ensuring that service policies, programs and procedures are applied uniformly and efficiently.
Outlines policy and guidance for the Areas for all filing season readiness activities, including software ordering. Equip Stakeholder Partnerships, Education and Communications SPEC employees, partners, and volunteers with the training and tools necessary for successful delivery of the filing season. Inform and educate individual taxpayers to ensure voluntary compliance with IRS tax law and requirements.
Mission: To establish a quality program to identify improving volunteer training; efficiently utilize resources; identify gaps in quality processes and potential inconsistencies; and promote better marketing and oversight. Mission: To identify national organizations that have a shared mission of serving low-income, elderly, rural and limited English proficiency clients, and maintain relationships with those organizations to leverage and engage their resources to inform, educate, and communicate with our customers by implementing strategies through a community based partnership model.
Mission: To oversee policy and procedures for administering the Volunteer Income Tax Assistance VITA and Tax Counseling for the Elderly TCE grant programs in a uniform manner and capitalize on one staff to provide consistent interpretation and application of procedures. Oversee the grant application process, including processing all grant applications received according to IRS grant program procedures and determining award eligibility. Assemble and conduct training for grant ranking panels and ensure compliance with ranking guidelines.
Conduct volunteer return preparation site visits to apply established measures for quality and compliance. Serve as the focal point of contact for providing information, assistance and guidance to all internal and external customers relative to IRS grants. Mission: To provide quality service to taxpayers requiring face-to-face assistance and to educate taxpayers on services available to them through all channels, including self-assisted services. Mission: To oversee all field activities within specified geographic areas with the primary objective of ensuring consistency and quality of program execution, including self-service.
Mission: To oversee activities of FA groups in a specified geographic territory and ensure consistency of training, program execution, services and facilities. Interact with other operating units for shared service needs e. Mission: To oversee provision of face-to-face assistance, education and compliance services to customers with a preference for face-to-face interaction with the IRS.
Provides support, guidance and resolution to the CARE functions for space management and physical safety and security programs. Coordinates the review of overage conduct cases in conjunction with Labor Relations and Embedded Human Capital Office. Oversees IRS. Coordinates the IRM Program, which includes update, review, clearance, and publishing of IRMs, delegation orders, policy statements, and interim guidance.
Provides support for employee training across the CARE organization to ensure all mandatory training is conducted and sub-offices establish proper training plans. Verifies operational effectiveness of implementation and maintenance of technical procedures based on legislation and executive orders. Serves as a liaison to disseminate information to management on the requirements of Management Directive and report functional progress in meeting the requirements.
It is the cornerstone of the IRS filing season operation with four Submission Processing centers, processing over million individual paper and electronic returns, and over 50 million paper and electronic business returns. Additionally, CAS answers over 55 million telephone calls through a combination of enterprise automation and assistors at 25 Accounts Management contact centers.
Mission: To "Inspire confidence in the American tax system by delivering top-quality service through a trouble-free filing experience and efficient resolution of issues. Timely process tax returns and related submissions, payments and refunds while providing information and assistance on customer account and tax law inquiries. Develops operating unit strategy for processing returns and assisting taxpayers with specific account inquiries and adjustments.
Develops and implements measures for the CAS function that balance customer satisfaction, employee satisfaction and business results. Develops strategy for technology implementation issues in concert with Business Systems and Information Systems. Monitors workload and effectiveness of submission processing and customer service patterns and develops strategies to focus CAS activities.
Monitors workload and effectiveness of CAS and allocates resources among processing and accounts management. Ensures unit goals, strategy, and organizational policies are clearly communicated to all employees. Analyzes the impact of legislation on overall CAS operation and ensures functions implement legislation and regulations by taking actions to carry out congressional intent.
Ensures policies are reflective of taxpayer behaviors, needs and characteristics to improve overall compliance and customer service. In support of strategic goals, CAS PMO team members act as change agents to enhance the customer experience, maximize resources, simplify processes, modernize services, and improve efficiencies across operating divisions.
Mission: To support modernization initiatives that impact Customer Account Services functions, with particular emphasis on the successful execution of the Submission Processing Consolidation Strategy. Identifies and monitors implementation risks and coordinates risk mitigation approaches for the initiatives.
Defines short-term and long-term infrastructure requirements and identifies an approval mechanism. Develops and implements communications strategies to inform stakeholders of impacts of the initiatives on their business unit.
Mission: To provide customers with easy and timely access to accurate and user-friendly tax law and account services delivered through operational efficient, multi-channel contact centers; ensure functional implementation of legislation and regulations in a manner consistent with congressional intent; provide executive leadership and direction in the design, development, delivery and consistency of application of policies and procedures across multiple AM campuses and remote call sites; and, improve business practices and technology, and monitor adherence to work plans, program assignments, and guidance at the AM campuses and remote call sites.
Direct design, development, and delivery of policies and procedures for multiple customer AM sites. Design and develop programs to solve routine and complex customer account and tax-related issues. Enable taxpayers to understand and timely follow their tax obligations through telephone and written assistance.
Develop format and procedures to exchange data with Submission Processing and other business units. Collaborate extensively with the Joint Operations Center JOC to ensure resources are planned, scheduled and used efficiently. Provide executive leadership and direction through subordinate executives and managers geographically located nationwide.
Delegate sufficient authority to subordinates to effectively manage their resources and to provide a supportive environment for creativity and innovation. Coordinate program activities with other top-level IRS executives to prepare Servicewide policies, address cross-functional issues, develop strategies, and ensure consistency of approach. Manage all human, physical and financial resources assigned to AM and allocate these resources following overall strategies to further the accomplishment of specific goals.
Mission: To provide program support through data, analysis and quality process improvements to Accounts Management AM headquarters and field directorates. Represents AM on councils and steering committees specific to gathering data of areas impacting the Enterprise telephone or inventory environment. Develops reports to monitor the implementation of new procedures to assist headquarters HQ personnel in assessing the impact on program delivery.
Develops filing season readiness templates and coordinates filing season readiness certifications. Mission: To Enhance the Accounts Management AM customer experience through collaboration with Joint Operations Center JOC to identify and resolve issues pertaining to telephone call routing and scripting, as well as, electronic media contacts; and, serve as liaison between a variety of internal and external stakeholders to ensure telephone and web-based automated systems, projects, and initiatives support the needs of the directorates and AM customers.
Identifies and resolves issues with the JOC pertaining to telephone call routing and scripting, as well as electronic media contacts as they impact AM customers. Provides support and business requirements relative to call routing to AM resources including the call centers. Serves as the business liaison with Information Technology IT relative to the roll-out or development of new call center environment technology. Identifies business requirements related to new initiatives or programs and works with internal and external stakeholders to ensure successful implementation of call routing strategies.
Provides clarification and guidance to the field directorates on procedural issues that improve work processes, quality and level of service for the taxpayer. Champions quality initiatives by providing guidance, oversight and training to the Process Improvement Specialists in the field. Monitors quality of AM telephone and paper inventory programs, identifies trends, and if necessary, advises sites of changes required to deliver higher quality. Identifies and disseminates best practices to assist in meeting quality goals and improving performance.
Serves as a liaison with the Centralized Evaluative Review CER team to identify emerging issues, improvement opportunities and to ensure consistency throughout the program. Participates in site assistance visits, providing reports, conducting focus interviews to identify improvement suggestions and initiating follow-up actions.
Serves as a liaison with Process Improvement managers and specialists at each AM site to conduct national product quality reviews. Provide optimal service to Accounts Management AM customers by best matching resources to meet customer demand.
Improve AM administrative business processes and organizational staffing by providing guidance and direction on modernization initiatives through a variety of major analytical studies, special projects, and assignments. Provides program support to AM field offices and participates in site visits to discuss and assist sites with any organizational structure issues.
Serves as the AM representative on teams and projects relative to campus ramp downs and business unit realignments. Submits and reports on final outcomes of Requests for Organizational Change ROC for site realignments and organizational changes.
Where delegated authority, makes decisions on organizational and position management issues under the authority of the Director, AM and commits AM to a particular course of action. Mission: To Develop, issue and monitor enterprise telephone schedules and adherence to meet agency goals; Allocate and monitor inventory enterprise-wide while directing workflow based on agency needs and provide site level performance feedback; and, Monitor budget expenditures, assess staffing resources and develop strategic hiring plans to ensure Fiscal Year goals are met.
Provides telephone and inventory plans, schedules, and staffing requirements to all Accounts Management AM sites. Identifies issues through monitoring staffing delivery and alerts the proper AM HQ organization for in-depth analysis and recommendations. Implements recommendations developed by AM HQ program owners on detailed distribution of inventory workload and specialized programs. Collaborate with field offices in development and execution of planning period training plans to ensure training delivery and proper training hour expenditures.
Identifies, develops, and updates training material, curricula, skill-paths, and daily training agendas by site and employee work type. Ensures all AM training material is written or revised to correspond with changes in tax law, policy, and IRM procedures. Collaborates with other headquarters HQ teams, the field and outside stakeholders to identify training needs. In conjunction with field Planning and Analysis, develops training plans to monitor all training for all AM programs.
Supports and monitors program effectiveness and training delivery in AM sites by on-site monitoring and review as needed. Coordinates and conducts Continuing Professional Education CPE training for analysts, managers, systems administrators, and functional training coordinators. Coordinates and monitors the Leadership Development Program LDP to ensure future leaders have access to, are scheduled for and attend various developmental training sessions during the program.
Maintains and updates online training tools such as Training database, On-line Certification Tool, LDP tools, T-mode simulations prior to the delivery of new hire and other skill-up training. Writes IRM procedures related to specific program areas for both phone and paper inventories. Following the procedural change, PPI monitors the implementation to determine potential impacts on program delivery.
Provides administrative support for the Director and Deputy Director, AM and program oversight to the AM campuses to ensure consistency, efficiency, and effectiveness of program delivery for those assigned to PPI. This includes preparing responses to internal and external stakeholders, providing information, preparing presentations, preparing for meetings, etc. Collaborates with the AM field directorates to ensure PPI-related programs are efficient and best practices are identified and leveraged for sustained improvement.
This includes recording, tracking, research, and responses to systems change requests. Prepares responses to audit findings from TIGTA and GAO reports related to all PPI related issues and provides guidance on audit follow-up procedures; ensures necessary changes are implemented because of reports and findings. Mission: To support the mission of Accounts Management AM by developing policy, procedures, and guidelines for processing Individual Master File IMF related programs regardless of communication channel of the customer paper or phone.
Evaluates legislative changes, current policy decisions, process improvement suggestions, technical advice, and other sources to write or revise IRM procedures; develops IRMs for adjustments, math errors, refunds and other telephone assister related IRMs. Reviews, evaluates, coordinates and responds to employee suggestions on assigned program responsibilities.
Performs operational reviews on assigned programs to ensure consistency and accuracy within the sites. Individual Adjustments monitors and improves paper inventory programs. Areas of responsibility include:. Mission: To create easy-to-use, plain language documents from IRMs and other sources of technical information.
These documents are referred to as Technical Communication Documents TCD and are used in conjunction with the IRM, with the goal of reducing research time and improving quality. Mission: To support the mission of Accounts Management AM by developing policy, procedures and guidelines for processing specialty related issues including refund offsets, Centralized Authorization File CAF , injured spouse allocations, and statutes.
Evaluates legislative changes, current policy decisions, process improvement suggestions, technical advice, and other sources to write or revise IRM procedures. Develops IRMs for Accounts Maintenance Research transcripts, statutes, refund offsets, injured spouse allocations, CAF, Taxpayer Advocate Service TAS , disclosure, operational guidelines, systems and research used by all employees, reference material and organizations overview, as well as, other AM telephone and paper programs.
Specialty Accounts monitors and improves paper inventory programs. Mission: To support the mission of Accounts Management AM by developing policy, procedures, and guidelines for processing Business Master File BMF related programs regardless of communication channel of the customer paper or phone. Evaluates legislative changes, current policy decisions, process improvement suggestions, technical advances, and other sources to write or revise IRM procedures.
Performs pre-coordination meetings with Information Technology IT counterparts, obtains funding if necessary and submits Unified Work Requests UWRs when necessary to update assigned programs. Provides guidance and coordinates cross functionally, if needed, to elevated cases from campuses on complex problems. Mission: To Provide direct support to all employees by developing and deploying innovative electronic tools; enable employees to accurately and efficiently help taxpayers understand and comply with applicable procedures and tax laws; provide Correspondence Imaging System CIS technical guidance and process support to Accounts Management AM headquarters HQ , the field, and other functional areas; and, provide direct support to employees by developing documents and tools that reduce research time and improve quality.
Provides a variety of tools and procedural guidelines to assist managers and technicians to provide efficient taxpayer service. Provides administrative support to the Director, AM, including preparing responses to internal and external stakeholders, providing information, preparing presentations, preparing for meetings, etc.
Assists with the Enterprise Management of Inventory EMI by balancing inventories in support of site specialization through mass reassignment of cases across campuses. Creates easy-to-use, plain language documents from IRMs and other sources of technical information to reduce research time and improve quality.
Mission: To provide employees from all IRS functions intranet access to IRMs and other reference materials, and the ability to easily retrieve frequently referenced documents required to perform their jobs. These materials are provided via SERP. The SCP staff works closely with Media and Publications, the Alternative Media Center, authors of technical information such as IRMs, local Site Coordinators, and other areas throughout the Service to ensure the most current information is always available.
Acts as liaison between authors of technical documents and the end users to ensure information available is accurate. Provides employees the most expedient access possible to information required to perform their job.
Reviews, evaluates and coordinates employee suggestions pertaining to the SERP website and its contents. The SERP website provides a research service to all operating divisions. The content on the site includes:. Mission: To maintain enterprise-wide identity protection program oversight. This includes internal outreach to all business operating divisions BODs to ensure the established policies are implemented and supported Servicewide; develop policy, procedures, and guidelines for resolving individual taxpayer accounts upon contact from a victim of identity theft IDT or Return Preparer Misconduct RPM ; develop Servicewide policy and procedural guidance related to the protection of taxpayer identities to maintain the integrity of individual and business tax accounts and of the tax system; Identify Servicewide risks and reduce vulnerabilities for IDT in tax administration to reduce taxpayer burden.
Increases operational efficiency of the IRS by detecting and processing reported IDT incidents as early and consistently as possible. Communicates and coordinates with both internal and external stakeholders such as the Federal Trade Commission to ensure consistency with IDT issues.
Conducts IDT program reviews, which include, but are not limited to: IRM reviews to verify procedural consistency and closed case reviews to ensure adherence to Servicewide policies and procedures. Evaluation of legislative changes in current policy decisions, process improvement suggestions, technical advice, and other sources to write or revise IRM procedures.
Writes and updates IRM Following the procedural change, ITVA monitors the implementation to determine potential impacts on program delivery. Completes site reviews to gain employee feedback on program procedures and provides the site input on case reviews. Mission: To provide policy guidance related to the protection of taxpayer identities to maintain the integrity of individual tax accounts and of the tax system; and, formulate short and long-range program policy guidance, procedures, strategies and objectives to protect taxpayer identities and to ensure the ability of taxpayers to meet their tax obligations is not restricted.
Provides guidance and assistance and coordinates program activities with the Director and Deputy Director, Accounts Management AM to prepare Servicewide policy guidance and address changes in procedural instruction.
Designs and develops programs to solve routine and complex customer account and tax-related issues dealing with identity protection. Collaborates extensively Servicewide and with other agencies to ensure resources and information are shared effectively and efficiently. Constantly monitors and analyzes incidents involving potential or real identity threats for trends and gaps in programs.
Mission: To provide top-quality customer service by timely and efficiently responding to taxpayer questions, helping them understand and meet their tax responsibilities and enforcing the law with integrity and fairness to all. Provide executive leadership and direction for paper, electronic and telephone inquiry programs through subordinate managers in call sites located within their directorate.
Assist AM headquarters HQ with the formulation of short and long-range program policy guidance, procedures, strategies and objectives. Provide guidance, assistance and direction to call centers within their directorate to ensure timely, accurate and efficient program delivery. Provide guidance, assistance and coordinate program activities with the Director and Deputy Director, AM, to prepare Servicewide policy guidance, address cross-functional issues, develop strategies, and ensure consistency of approach.
Ensure subordinate managers operate as an effective management team and all management functions are handled in an equitable and responsive manner to meet the needs of the customers. Take a lead role in the development of their subordinate managers, promoting a sound succession planning process for AM.
Interact with other functions and operating divisions for shared service needs recruiting, facilities, etc. Coordinate with personnel and other business operating divisions BODs represented at their respective campuses. Foster an inclusive environment where everyone is valued, has a voice in the workplace and serves employees and the public with the highest level of ethics, integrity and excellence.
Mission: To provide taxpayers with top-quality customer service by responding to taxpayer questions, helping them understand and meet their tax responsibilities and enforcing the law with integrity and fairness to all. Program responsibilities include:.
Except as stated in 3. If the agency receiving a referral checksheet indicates an interest in the case, the agencies will coordinate in accordance with the procedures described in Sections B. The EP Classification Unit will send this information to the appropriate Regional Director on the last workday of each week.
The agency making the referral will transmit two copies to the other agency. Such a request should be made within 15 workdays of the date the referral was mailed. The request should not require the initiating agency to conduct additional investigative work or examination. A request for additional information by DOL must comply with the requirements of Section l 2 of the Code. An agency initiating a referral where participation is not requested will generally not take dispositive action on the investigation or examination until 20 days after the date of the referral.
However, an agency may take dispositive action if collection of a tax is in jeopardy, the running of the statute of limitations is imminent, or plan assets or the interest of plan participants must be protected. The Form B should be sent to the EBSA Regional Director at least 30 days prior to sending the report, including the day letter, to the taxpayer.
If EBSA declines to participate in the examination, the case file will be documented accordingly. See Appendix E. If an entry on a completed checksheet requires a referral to the IRS, the referral will be made not later than the earlier of 1 the date the investigation is closed by the Regional Office but at least 20 days before the closing letter is issued or 2 the case is referred to the EBSA National Office. EBSA will refer checksheets in accordance with section B.
When EBSA refers a Checksheet A to the IRS that involves prohibited transactions of twenty thousand dollars or more, the following items must accompany the checksheet:. If the prohibited transaction is a loan to a plan participant, a copy of the loan provisions of the plan should be included. A description of the current status of the prohibited transaction, including possible corrective action. EBSA draft closing letter and if applicable, the voluntary compliance letter.
A description of the disqualified person's position regarding the prohibited transaction if not contained in the ROI. When EBSA refers a Checksheet A to the IRS that involves prohibited transactions of less than twenty thousand dollars, only a copy of EBSA's closing letter or the voluntary compliance letter prepared in accordance with 5 g above that describes the transaction, and a copy of the Report of Investigation without attachments needs to be transmitted.
If a case referred to EP satisfies the foregoing requirements and action is not taken to assess the tax under section a , the case file will be annotated to reflect the reason for such failure and the remarks section of the checksheet returned to the DOL will contain an explanation why the assessment was not made.
The following procedures apply to all cases received by IRS Appeals Offices involving examinations of employee benefit plans within the meaning of section A. Further pleadings in such matters will be furnished upon request. The initial pleadings submitted on behalf of the Secretary will be forwarded to the Associate Solicitor. The initial pleadings submitted on behalf of the Secretary will be forwarded to the IRS counsel.
If the IRS does not propose or assess excise taxes, then the reasons will be entered in the "Remarks" section of Form A. IRC section lists the exceptions to this general rule. This includes requests for tax returns and tax return information. If during any investigation, the Regional Office believes that information in the possession of the IRS will help in carrying out the provisions of Title I, a request will be made to the IRS for such information.
Requests for IRC l 2 information should be sent to the following address:. Information that can be disclosed under IRC section should not be requested under this procedure. The places and times for the right of public inspection are specified in the regulations issued under IRC section Materials or documents from which an individual's compensation may be ascertained are not open to public inspection.
This right of public inspection applies to applications filed and documents issued after September 2, Unauthorized disclosure of information received from the IRS may subject the individual disclosing such information to both civil and criminal penalties as provided for in the Internal Revenue Code. An agency initiating a referral with the "Participation Requested" box checked will now be required to attach a memorandum signed by the Regional Director or the EP Area Manager requesting joint investigation.
These referrals will be prioritized and should be responded to generally within 20 days of receipt. Electronic means of transmission for referrals will be used wherever possible by both Agencies. The electronic software for electronic referrals must meet the encryption level security FIPS Electronic transmissions to and from Classification will use: tege. EP Examinations will send Form B and include necessary information in the remarks section to support the referral item.
Upon acceptance additional information will be provided in accordance with Section VI. The B checksheet and attachments will be sent using Document Transmittal Form See Appendix I. Agencies will conduct formalreferral reconciliations twice yearly. Agencies are not precluded from communicating more frequently on referrals as needed.
Agencies are not precluded from updating list more frequently as needed. Appendix J. IRC l 2 information will be provided by electronic media i. Prepared by the President and transmitted to the Senate and the House of Representatives in Congress assembled, August 10, , pursuant to the provisions of Chapter 9 of Title 5 of the United States Code. Except as otherwise provided in Sections and of this plan, all authority of the Secretary of Labor to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of the Treasury:.
Except as otherwise provided in Section of this Plan, all authority of the Secretary of the Treasury to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of Labor:. Except for i subsections a , b , c 3 , d 3 , e 1 , and e 7 of the Code; ii to the extent necessary for the continued enforcement of subsections a and b by the Secretary of the Treasury, subsections f 1 , f 2 , f 4 , f 5 and f 6 of the Code; and iii exemptions with respect to transactions that are exempt by subsection c of ERISA from the provisions of Part 4 of Subtitle B of Title I of ERISA; and.
In the case of fiduciary actions which are subject to Part 4 of Subtitle B of Title I of ERISA, the Secretary of the Treasury shall notify the Secretary of Labor prior to the time of commencing any proceedings to determine whether the action violates the exclusive benefit rule of subsection a of the Code, but not later than prior to issuing a preliminary notice of intent to disqualify under that rule, and the Secretary of the Treasury shall not issue a determination that a plan or trust does not satisfy the requirements of subsection a by reason of the exclusive benefit rule of subsection a , unless within 90 days after the date on which the Secretary of the Treasury notifies the Secretary of Labor of pending action, the Secretary of Labor certifies that he has no objection to the disqualification or the Secretary of Labor fails to respond to the Secretary of the Treasury.
The requirements of this paragraph do not apply to the case of any termination or jeopardy assessment under sections or of the Code that has been approved in advance by the Commissioner of Internal Revenue, or, as delegated, the Assistant Commissioner for Employee Plans and Exemption Organizations. However, in bringing such actions and in exercising such authority with respect to Parts 2 and 3 of Subtitle B of Title I of ERISA and any definitions for which the authority of the Secretary of Labor is transferred to the Secretary of the Treasury as provided in Section of this Plan, the Secretary of Labor shall be bound by the regulations, rulings, opinions, variances, and waivers issued by the Secretary of the Treasury.
The transfers provided for in Section of this Plan shall not affect the ability of the Secretary of the Treasury, subject to the provisions of Title III of ERISA relating to jurisdiction, administration, and enforcement, a to audit plans and employers and to enforce the excise tax provisions of subsections a and b of the Code, to exercise the authority set forth in subsections b 1 and h of ERISA, or to exercise the authority set forth in Title III of ERISA, including the ability to make interpretations necessary to audit, to enforce such taxes, and to exercise such authority; and b consistent with the coordination requirements under Section of this Plan, to disqualify, under section of the Code, a plan subject to Part 4 of Subtitle B of Title I of ERISA, including the ability to make the interpretations necessary to make such disqualification.
However, in enforcing such excise taxes, and, to the extent applicable, in disqualifying such plans the Secretary of the Treasury shall be bound by the regulations, rulings, opinions, and exemptions issued by the Secretary of Labor pursuant to the authority transferred to the Secretary of Labor as provided in Section of this Plan.
The Secretary of the Treasury shall not exercise the functions transferred pursuant to Section of this Plan to issue in proposed or final form any of the documents described in subsection b of this Section in any case in which such documents would significantly impact on or substantially affect collectively bargained plans unless, within calendar days after the Secretary of the Treasury notifies the Secretary of Labor of such proposed action, the Secretary of Labor certifies that he has no objection or he fails to respond to the Secretary of the Treasury.
The fact of such notification, except for such notification for documents described in subsection b iv of this Section, from the Secretary of the Treasury to the Secretary of Labor shall be announced by the Secretary of Labor to the public within ten days following the date of receipt of the notification by the Secretary of Labor. For those documents described in subsections b i , b ii and b iii of this Section, the Secretary of Labor may request the Secretary of the Treasury to initiate the actions described in this Section of this Plan.
On or before April 30, , the President will submit to both Houses of the Congress an evaluation of the extent to which this Reorganization Plan has alleviated the problems associated with the present administrative structure under ERISA, accompanied by specific legislative recommendations for a long-term administrative structure under ERISA.
So much of the personnel, property, records, and unexpended balances of appropriations, allocations and other funds employed, used, held, available, or to be made available in connection with the functions transferred under this Plan, as the Director of the Office of Management and Budget shall determine, shall be transferred to the appropriate agency, or component at such time or times as the Director of the Office of Management and Budget shall provide, except that no such expended balances transferred shall be used for purposes other than those for which the appropriation was originally made.
The Director of the Office of Management and Budget shall provide for terminating the affairs of any agencies abolished herein and for such further measures and dispositions as such Director deems necessary to effectuate the purpose of this Reorganization Plan. The provisions of this Reorganization Plan shall become effective at such time or times, on or before April 30, , as the President shall specify, but not sooner than the earliest time allowable under Section of Title 5, United States Code.
Section requires that the memorandum of understanding ensure that regulations, rulings, and interpretations relating to the changes made by Subtitle A of Title I and section of Title IV of HIPAA over which two or more Secretaries have responsibility "shared provisions" are administered so as to have the same effect at all times.
Section also requires the coordination of policies relating to enforcing the shared provisions in order to avoid duplication of enforcement efforts and to assign priorities in enforcement. The Departments also intend to follow the process set forth in this MOU, to the extent appropriate, with regard to interpretations and enforcement of the provisions of the Newborns' and Mothers' Health Protection Act of , the Mental Health Parity Act of , and Subsequent Legislation.
In addition, the Departments of Labor and HHS agree to follow the process set forth in this MOU, to the extent appropriate, with regard to interpretations and enforcement of the provisions of the Women's Health and Cancer Rights Act of HIPAA establishes limits on the imposition of preexisting condition exclusions and generally prohibits group health plans and health insurance issuers from discriminating against individuals based on health status when determining eligibility to enroll in a group health plan or to obtain related insurance or in deciding the amount of premium to be charged to similarly situated individuals.
Employers may not be denied continued access to multiemployer plans, or multiple employer welfare arrangements, except for certain reasons set forth in HIPAA. Health insurance issuers offering health insurance coverage in connection with such plans are also subject to Part 7.
However, in accordance with the provisions of HIPAA, only participants and beneficiaries and not DOL may bring an enforcement action against health insurance issuers under Part 7. In some instances, changes were made to only one of the federal statutes with no counterpart in the other two statutes. The Departments agree to assign representatives to work closely to ensure that all Interpretations, Regulations and enforcement strategies relating to shared provisions of Subtitle A of Title I and section of Title IV of HIPAA and Related Acts will be developed and implemented in a coordinated manner.
All such Interpretations, Regulations and enforcement strategies will be administered in a manner that promotes consistency in effect, that avoids duplication of enforcement efforts, and that reflects consideration of the appropriate priorities in enforcement. In this regard, the Departments will continue to work together closely through regular joint meetings and frequent consultation, consistent with the process i.
The Committee also will take steps to maximize the efficiency of Agency enforcement efforts, including developing the terms of further agreement s , as necessary. The Committee members shall meet, quarterly, or at such times as they may agree, to review and discuss relevant pending Regulations and Interpretations to evaluate whether the position s set forth therein reflect a coordinated position.
Committee meetings will be held at locations agreed to by the Committee members. Upon agreement of the Committee members, such meetings may be held by conference call. Each Department will assume the costs associated with the participation of its respective Committee members. Timely and prompt consensus will be sought in the development and administration of all Interpretations affected by this MOU.
The Department Designees serving on the Committee will attempt to reach consensus on issues within 45 days except in unusual circumstances after such issues have been formally presented including a written summary at a meeting of the Committee.
If consensus on particular issues is reached by the members of the Committee, appropriate clearance will be initiated within each Department. In addition, pursuant to Section 2 of HIPAA and this MOU, the Committee, and any appropriate individuals designated by the Agencies or Departments, shall develop a coordinated enforcement strategy that avoids duplication of enforcement efforts and assigns priorities in enforcement.
The Agencies or Departments shall first designate, within six months of the execution of this MOU, individuals who are to work with the Committee in developing the enforcement strategy. This group shall also devise a written operational agreement for the sharing of information that is related to enforcement cases among the Departments.
Moreover, the operational agreement may address procedures for the referral of cases, the development of audit checklists and training materials, and the coordination of public affairs information. The operational agreement may also describe the individuals within each Department who are responsible for implementing the sharing of information. Subject to applicable legal restrictions including section of the Code , the Departments agree, absent exigent circumstances, to notify each other in writing through the Department Designee prior to the commencement of any administrative or judicial proceeding on matters within the scope of this MOU and to inform each other of the final action resulting from such proceeding.
Nothing in this section shall be construed to affect the enforcement authority that HIPAA or Related Acts confers on any Department, including enforcement concerning a matter as to which a Department has given or received the information or notice described herein, nor shall this paragraph be construed to preclude the Departments from agreeing to different arrangements on a case by case basis.
The Departments agree that any information shared or disclosed pursuant to this MOU will be held in strict confidence and may be used only for purposes consistent with this MOU or as otherwise permitted by law. All requests by parties other than the Departments for disclosure of information shall be coordinated with the Agency that initially compiled or collected the information, provided that no Agency shall disclose information initially compiled by another Agency to the public without the approval of the appropriate Agency or Department unless the Agency is required by law to do so e.
Nothing in this MOU shall be deemed to confer rights on any party other than the Departments as a result of any act or omission by any Agency or Department with respect to its obligations under this MOU. This MOU will become effective upon the date of the final signature and may be amended by written agreement of the undersigned.
It will remain in effect until amended by the parties, or until terminated by any of the parties upon 30 days written notice to the other parties and, upon the agreement of the Departments, shall apply to Subsequent Legislation. The appropriate Departmental officials will appoint their respective Department Designees to the Committee within 30 days after the signing of this MOU and will appoint any successors in a timely manner.
Dated: April 8, Donald C. Dated: April 21, Robert E. Dated: March 17, Richard M. Dated: March 30, Relationship with IRS. Figure 1 IRS Background. The following types of plans are not covered: Welfare Plans. The referral must be made by the earlier of: When the investigation is closed by the RO but at least 20 days before the closing letter is issued , or; When there is a case referral to the RSOL or the Department National Office.
The work papers should include financial statements of the trust and specific details of the prohibited transaction including copies of sale or transfer documents, repayment documents, contracts, and agreements ; A description of the current status of the prohibited transaction; EBSA draft closing letter or the voluntary compliance letter if issued. Litigation Notice. IRS Litigation. Department Litigation.
Requesting Information from IRS. Back to Top. Referral Procedures Section II. Section II. A notation that the correction has been completed. No other documents will need to be included with Form A. Section IV. A Agencies will conduct formalreferral reconciliations twice yearly. Section V. D added. Figure 2 Reorganization Plan No. Transfer to the Secretary of the Treasury Except as otherwise provided in Sections and of this plan, all authority of the Secretary of Labor to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of the Treasury: regulations, rulings, opinions, variances and waivers under Parts 2 and 3 of Subtitle B of Title I and subsection c of Title II of the Employee Retirement Income Security Act of 29 U.
Section Transfers to the Secretary of Labor Except as otherwise provided in Section of this Plan, all authority of the Secretary of the Treasury to issue the following described documents pursuant to the statutes hereinafter specified is hereby transferred to the Secretary of Labor: regulations, rulings, opinions, and exemptions under section of the Code, Except for i subsections a , b , c 3 , d 3 , e 1 , and e 7 of the Code; ii to the extent necessary for the continued enforcement of subsections a and b by the Secretary of the Treasury, subsections f 1 , f 2 , f 4 , f 5 and f 6 of the Code; and iii exemptions with respect to transactions that are exempt by subsection c of ERISA from the provisions of Part 4 of Subtitle B of Title I of ERISA; and regulations, rulings, and opinions under subsection c of ERISA, Except for subsection c 1 B.
Coordination Concerning Certain Fiduciary Actions In the case of fiduciary actions which are subject to Part 4 of Subtitle B of Title I of ERISA, the Secretary of the Treasury shall notify the Secretary of Labor prior to the time of commencing any proceedings to determine whether the action violates the exclusive benefit rule of subsection a of the Code, but not later than prior to issuing a preliminary notice of intent to disqualify under that rule, and the Secretary of the Treasury shall not issue a determination that a plan or trust does not satisfy the requirements of subsection a by reason of the exclusive benefit rule of subsection a , unless within 90 days after the date on which the Secretary of the Treasury notifies the Secretary of Labor of pending action, the Secretary of Labor certifies that he has no objection to the disqualification or the Secretary of Labor fails to respond to the Secretary of the Treasury.
Enforcement by the Secretary of the Treasury The transfers provided for in Section of this Plan shall not affect the ability of the Secretary of the Treasury, subject to the provisions of Title III of ERISA relating to jurisdiction, administration, and enforcement, a to audit plans and employers and to enforce the excise tax provisions of subsections a and b of the Code, to exercise the authority set forth in subsections b 1 and h of ERISA, or to exercise the authority set forth in Title III of ERISA, including the ability to make interpretations necessary to audit, to enforce such taxes, and to exercise such authority; and b consistent with the coordination requirements under Section of this Plan, to disqualify, under section of the Code, a plan subject to Part 4 of Subtitle B of Title I of ERISA, including the ability to make the interpretations necessary to make such disqualification.
Coordination for Section Transfers The Secretary of the Treasury shall not exercise the functions transferred pursuant to Section of this Plan to issue in proposed or final form any of the documents described in subsection b of this Section in any case in which such documents would significantly impact on or substantially affect collectively bargained plans unless, within calendar days after the Secretary of the Treasury notifies the Secretary of Labor of such proposed action, the Secretary of Labor certifies that he has no objection or he fails to respond to the Secretary of the Treasury.
The documents to which this Section applies are: amendments to regulations issued pursuant to subsections a 3 , b 2 and 3 A , b 3 A , C and E , and a 2 of ERISA, and subsections a 3 and a 5 , 6 A , and b 3 A , C , and E , b 4 and c 3 and f of the Code; regulations issued pursuant to subsections b 3 D , c 8 , and a and b 2 A of ERISA, and subsections b 3 D , c 8 , e , and f 2 A of the Code; and revenue rulings within the meaning of 26 CFR Section Evaluation On or before April 30, , the President will submit to both Houses of the Congress an evaluation of the extent to which this Reorganization Plan has alleviated the problems associated with the present administrative structure under ERISA, accompanied by specific legislative recommendations for a long-term administrative structure under ERISA.
Incidental Transfers So much of the personnel, property, records, and unexpended balances of appropriations, allocations and other funds employed, used, held, available, or to be made available in connection with the functions transferred under this Plan, as the Director of the Office of Management and Budget shall determine, shall be transferred to the appropriate agency, or component at such time or times as the Director of the Office of Management and Budget shall provide, except that no such expended balances transferred shall be used for purposes other than those for which the appropriation was originally made.
Effective Date The provisions of this Reorganization Plan shall become effective at such time or times, on or before April 30, , as the President shall specify, but not sooner than the earliest time allowable under Section of Title 5, United States Code. Figure 3 Memorandum of Understanding Among the U. Department of the Treasury, the U. Department of Labor, and the U. Interpretations also include policy guidance, such as information letters, bulletins and policy letters, whether or not such guidance is binding on the issuing Agency or Department.
Article VII Confidentiality of Information The Departments agree that any information shared or disclosed pursuant to this MOU will be held in strict confidence and may be used only for purposes consistent with this MOU or as otherwise permitted by law. We, the undersigned, do hereby agree to the foregoing provisions of this MOU. In addition, a plan must provide that an employee's normal retirement benefit i.
ERISA Section also provides that a multiemployer plan, without violating the vesting requirements, provide for the suspension of benefits after they have commenced for periods during when the participant is employed in the same industry, trade, or craft, and in the same geographic area covered by the plan, as when the benefits commenced.
This is to prevent excessive "backloading," i. IRS regulation a 13 of the Code [26 C. They also describe certain arrangements that do not constitute such an assignment or alienation. Most significantly, these regulations provide that a participant's direction that the plan pay all, or any portion, of a benefit payment to a third party does not constitute an assignment or alienation if such direction is revocable at any time. The Department retained authority to interpret this provision under Reorganization Plan No.
Taxpayers may ask tax questions by calling the toll-free customer service line at IRS Taxpayer Assistance Centers are a source for personal face-to-face tax help and solutions to tax problems, every business day. Responsible for taxpayer relationships through filing, including processing submissions and payments; providing taxpayers with information on the status of their returns and resolving the majority of problems and inconsistencies.
CAS provides trouble-free filing, faster refunds, and efficient resolution of inquiries and issues. It is composed of the following offices:. Comprised of organizations that strengthen revenue protection and pre-refund compliance, administer refundable credits and prevent and detect tax-related identity theft fraud.
More In Our Agency. Overview Mission. Strategic Priorities. Address the increasing demand for electronic products and services. Improve enforcement programs to reduce the risks of non-compliance. Leverage new technology and reengineer business processes to maximize delivery of new business services. Ensure human capital strategies contribute to quality and productivity. Continue to evaluate the tax administration support needs of individual taxpayers as part of its overall.
Increase preventive and corrective actions to reduce vulnerability to identity theft. Balance compliance and outreach activities to ensure cost effective delivery of the health coverage tax credit. Management Team. Taxpayer Profile. Most pay taxes through withholdings More than half prepare their own returns Most interact with the IRS once a year Most receive refunds.
Strategic Priorities. The Wage and Investment Division (W&I) supports the IRS' strategic goals and objectives through initiatives that: Address. The Wage and Investment (W&I) Division administers tax laws governing individual wage earners. W&I annually processes more than million individual tax. Wage and Investment Division. Date: Contact telephone number: xxx-xxx-xxxx. Contact hours: 7 a.m. to 7 p.m. ET. Monday – Friday.