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Small Business/Self-Employed Division At-a-Glance


The mission of the Small Business/Self-Employed (SB/SE) Division is to provide SB/SE customers top-quality service by educating and informing them of their tax obligations, developing educational products and services, and helping them understand and comply with applicable laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

Strategic Priorities

  • Address the Underreporting Tax Gap
  • Address the Underpayment Tax Gap
  • Address the Nonfiling Tax Gap
  • Improve Service to Our Customers: Improve Business Processes and Systems; Reduce Burden; Enhance Stakeholder Relations
  • Develop Human Capital to: Address Strategies; Promote Productivity; Improve Employee Engagement

SB/SE Headquarters
5000 Ellin Road
Lanham, MD 20706

Leadership Team
Christopher Wagner, Commissioner
Faris Fink, Deputy Commissioner

Compliance Area HQ Offices

Area Collection Examination
North Atlantic Manhattan Boston
South Atlantic Baltimore Jacksonville
Central Detroit Philadelphia
Midwest Chicago St. Paul
Gulf States Nashville Dallas
Western Seattle Denver
California Oakland Los Angeles

Taxpayer Profile

  • Approximately 57 million taxpayers.
  • About 41 million self-employed persons.
  • About 9 million small businesses with assets of less than $10 million.
  • About 7 million filers of employment, excise, estate and gift returns.

The SB/SE Division will serve this taxpayer segment through five organizations:

  • Collection – The mission of Collection is to collect delinquent taxes and secure delinquent tax returns.

  • Compliance Services Campus Operations – This division oversees operations of the Brookhaven, Philadelphia, Cincinnati, Memphis and Ogden Campuses.

  • Examination – It is the function of Examination Division to help taxpayers understand and meet tax responsibilities and apply the tax law with integrity and fairness through Field and Office Audit examinations.

  • Specialty Taxes – Currently there are four market segments for which this division has responsibility. They are Employment Tax, Excise Tax, Estate and Gift Tax and International Tax issues.

  • Communications, Liaison and Disclosure (CLD) – CLD’s mission is to develop and deliver integrated strategic communications and educational products to employees and taxpayers and to our key partners in tax administration including federal, state and local government agencies, practitioners, and industry groups. CLD is also responsible for the administration of IRC §6103, the Freedom of Information Act and Privacy Act.

    Stakeholder Liaison (SL) Local Contacts

    Governmental Liaison Contacts

    IRS Disclosure Offices

The Small Business/Self-Employed Division will serve both of the following types of taxpayers:

  • Individuals filing Form 1040 (U.S. Individual Income Tax Return), Schedules C, E, F or Form 2106 (Employee Business Expenses)
  • All other businesses with assets under $10 million

Comparison of Small Business/Self-Employed (SB/SE) customers to Large and Mid-Size Business (LMSB) customers:


  • Small businesses (part-time, start-ups)
  • Small businesses without employees (service providers, contractors)
  • Small businesses with employees
  • Taxpayers with rental properties
  • Taxpayers with farming businesses
  • Individuals investing in businesses (partnerships, S-Corps)
  • Corporations, S-Corporations, & Partnerships with assets under $10M
  • Approximately 55 million customers


  • All 1120 and 1120-S corporations and 1065 partnerships with assets $10 million or more
  • Approximately 210,000 customers

Special Situations
Some businesses may meet the under $10 million asset test for SB/SE yet be more like a large or midsize business in every other way. These businesses may need the technical expertise of an international examiner, engineer or appraiser. In these situations, the business may be serviced by the Large and Mid-Size Business Division.

Other businesses may have assets over $10 million yet be more like a small business. These customers may be serviced by the Small Business/Self-Employed Division.

Over time, IRS expects to develop a comprehensive set of criteria to ensure that the servicing of particular businesses reflects the technical merits of the tax return and the best interests of the business taxpayer.

Key Contacts

Contact List



Christopher Wagner



Faris Fink
Deputy Commissioner



DelRey Jenkins
Director, Business Systems Planning



David Alito
Director, Collection



Cheryl Sherwood
Director, Campus Compliance Services 



Thomas R. Thomas
Division Counsel (SB/SE)



Christina Mollett
Director, EEO and Diversity



Monica Baker
Director, Examination



Beth Elfrey
Director, Fraud/BSA



Michael Culpepper
Director, SB/SE SMART Human Capital Office



John Imhoff
Director, Specialty Programs



Dirk Heil
Director, Strategy and Finance



Keith Taylor
Director, SB/SE Research



Rob Wilkerson
Director, Communications, Liaison and Disclosure




Page Last Reviewed or Updated: December 04, 2008