Carrying out the Tax Exempt Bond Program;

Coordinating and reviewing the activities of the Manager, Field Operations and the Manager, OPR;

Reviewing and executing closing agreements forwarded from the Voluntary Closing Agreement Program that the Manager, OPR, in his discretion, determines required higher level involvement.

Reviewing and executing closing agreements forwarded from field examinations by the Manager, FO.

Implementing and approving compliance initiatives, such as information gathering and compliance projects;

Reporting information, as appropriate and necessary, through both formal and informal means, to the Director, GE, and to the TE/GE Division Commissioner;

Approving and ensuring implementation of the annual workplan;

Reviewing published guidance proposed by the Office of Chief Counsel and the Department of Treasury to determine the administrability of such guidance;

Coordinating with other functional areas; and

Partnering with stakeholders in the bond industry.

Negotiating and executing closing agreements pursuant to Voluntary Closing Agreement Program, or forwarding them to the Director, TEB, for review and execution, as appropriate;

Providing quality review of examination cases;

Formally reviewing examination cases designated as mandatory review cases, including cases involving technical advice requests and/or proposed adverse letters;

Participating in special initiatives such as statistical samples and nationwide information gathering projects;

Using a database of TEB information returns as a basis for selecting cases for general examination programs;

Working with the Director, TEB, and Manager, FO, to formulate the annual workplan;

Assisting in obtaining and delivering returns for examination to the Manager, FO;

Implementing a national education and outreach plan;

Assisting the Director, TEB, on guidance projects;

Coordinating referrals with Manager, FO;

Maintaining information item/referral procedures and records in 4.81.1.6;

Developing customer education publications;

Coordinating program training courses;

Coordinating development and revisions to returns and any related processing changes;

Coordinating with CAS Call Site training, what questions TE/GE CAS employees handle, and what inquiries should be referred to TEB OPR;

Coordinating return processing with CAS employees in Ogden and with SBSE Submissions Processing; and

Tracking legislative implementation.

Managing the FO managers and the TEB examination program;

Negotiating and/or reviewing closing agreements in examination cases and forwarding to Director, TEB, for review and execution;

Assigning cases to field groups;

Reviewing field group inventory to determine if annual workplan goals are being met;

Working with the Director, TEB, and Manager, OPR, to formulate the annual workplan;

Assigning claims for refund of arbitrage rebate to groups for resolution;

Coordinating work within field groups;

Issuing instructions to field agents;

Ensuring proper procedures are followed on closed cases;

Formally reviewing examination cases designated as mandatory review cases, including cases involving technical advice requests and/or proposed adverse letters; and

Reviewing all preliminary adverse determinations.

Managing the performance of the employees within the respective groups;

Assigning cases to agents;

Providing advice and guidance to agents on examination work;

Assisting agents in the negotiation of closing agreements;

Reviewing work in progress and closed cases for procedural and technical accuracy;

Forwarding closed cases to OPR for final disposition;

Directing resources to achieve the annual workplan;

Identifying emerging issue(s) for nationwide consideration; and

Participating in the formulation of project initiatives and other workplan-related programs.

Forms 8038, 8038G, 8038GC, 8038T, 8038R, etc;

Coordinated Examination Program (CEP) support for EO;

General cases;

Other focus areas;

Support for other operating divisions; and

Discrepancy adjustment returns.

A document or other communication (e.g. telephone call), received from a source outside the Service, which alleges potential noncompliance with the tax law; or

A document prepared by a TE/GE employee or other IRS employee, which identifies current or potential noncompliance during the processing of an assigned case.

Demonstrate in a uniform and consistent manner the receipt of an information item/referral; and

Document the progression of an information item through the system, including specifically: what the source of the item was; where the evaluation was made as to the utility of the item; who made the decision; what the rationale was for the decision; how the decision was implemented; and the current location /status.

Maintaining the Inventory Sheet/Log to track the receipt and disposition of all information items/referrals;

Ensure that all decisions relating to case selection or non-selection (including the evaluation and disposition of all information items/referrals and source documents, regardless of merit) are documented and associated with materials filed in the Inventory/Sheet/Log binders;

Verify proper coding of all information items/referrals, received from sources inside and outside the Service in order to obtain accurate information regarding origination of information items/referrals; and

If the referral information does not provide a valid EIN or clearly identify the issuer, the OPR AIMS Coordinator will research IDRS, RICS, Lexis, and other Internet sources to identify the entity. If the Coordinator locates additional information, he/she will provide that information to the Classification Panel. Additionally, the agent assigned the case should notify the Coordinator of any additional information as to the name, EIN, and date of issue as soon as that information becomes available.

A specific identification number that runs sequentially each fiscal year, e.g. 2002001, 2002002, etc. If an information item/referral alleges noncompliance on the part of more than one subject, all the subjects will be listed under a single identification number;

The name and address of the source (entity/individual that provided the information item/referral) or the name and office symbols of the employee that identified the issue(s) deemed appropriate for referral;

The name, EIN, and address of the subject of the information item/referral. No SSN will be listed for an individual;

The receipt date of the information item/referral from an external source, or date of identification of the issue(s) deemed by an IRS source to be appropriate for referral;

The AIMS source code to describe the root source of the information item/referral; and

The date the information item/referral was referred to another office.

OPR will prepare the Record and Sheet.

The EIN of the entity or purported entity and the date the information item/referral was received in OPR are unique index fields to identify the information item/referral. This coding will identify the information item/referral and any information item(s)/referral(s) received for the EIN in OPR on the same day.

Any information item that cannot be evaluated in the current quarter will be placed in Suspense Status and the information filed in the Inventory Sheet/Log binders.

OPR will periodically review the Form 5666 Tickler File maintained in OPR and pull those items currently warranting examination follow-up. After establishment on AIMS the information will be sent to Manager, FO, for assignment to a group.

OPR will coordinate Forms 211 (Application for Reward for Original Information) filed regarding TEB returns.

Source Code 72 Informant's Report: Item from general public;

Source Code 72 Informant's Report: News item from member of the general public with a cover letter containing comments on the activities reported;

Source Code 74 Media Lead: News items from the general public with a cover letter without any comments on the activities reported; and

Source Code 74 Media Lead: Magazine article.

Source Code 68 Congressional Referral: A member of Congress initiates the information item (regardless of intermediary source, e.g. Headquarters);

Source Code 74 Media Lead: News article forwarded by a member of Congress without comments on the activities reported in the article; and

Source Code 68 Congressional Referral: News article forwarded by member of Congress with comments on the activities reported in the article.

Source Code 80 Executive Branch Referral: The Executive Branch originates or initiates an information item (regardless of intermediary source, e.g. Headquarters);

Source Code 74 Media Lead: News article forwarded by the Executive Branch without comments on the activities reported in the article; and

Source Code 80 Executive Branch Referral: News article forwarded by the Executive Branch with comments on the activities reported in the article.

Source Code 60 Information Report (Intra-TE/GE Referral): Forms 5666/memorandum as a result of an examination, a determination letter case or private letter ruling request; and

Source Code 62 Referral Director/OPR: Item from Director or OPR.

The case is on AIMS (MF or NMF). Generally, all bond cases under examination will be controlled on AIMS Master file and not AIMS NMF. However, in the case of rebate claims for arbitrage paid prior to March 2001, claim cases may be AIMS NMF if the related Forms 8038-T were filed prior to March 2001. IRC 6700 civil penalty cases are not controlled on AIMS. These cases are controlled manually on an Access database in OPR.

The manager will complete Form 5597, IMF/BMF/EPMF Request, and fax it to the OPR AIMS Coordinator in OPR. If the return is a Form 8038, 8038-G, or 8038-GC filed prior to January 2001, the manager will fax a complete and legible copy of the return to the Coordinator. If the issuer filed an amended return, forward a copy of the original and amended return. The Coordinator will mail the copy of the return and amended return, if applicable, to the Ogden Service Center for reprocessing to the Master File;

The manager will complete Form 5588, EO Non-Master File Request, and fax to the Coordinator for claims for which the related Form 8038-T was filed prior to March 2001 and has not been reprocessed to Master File. The manager will fax a complete and legible copy of the claim and related Form 8038-T to the Coordinator;

If the case is an IRC 6700 civil penalty case, the manager will fax the name, address, and the tax year to the Coordinator;

The group manager may assign cases that do not have sufficient information to identify the taxpayer. The agent will forward the name, EIN, address, and the issue name and date to the manager as soon as the information is obtained;

The agent is responsible for preparing the appropriate form and faxing it with a copy of the return (if required) to the group manager for approval and forwarding to the OPR AIMS Coordinator;

The agent is also responsible for ensuring the entity information submitted with the AIMS/AIMS NMF request is correct;

The OPR AIMS Coordinator will assist in determining if the issuer's name, EIN and date of issue on the request are correct. The manager can fax to the coordinator a request for IDRS research to determine if the name and EIN match what is currently reported on IDRS and, in some cases, RICS for the issuer;

Differences in the return and IDRS/RICS research data need to be expeditiously resolved to ensure that the Master File reflects current and correct information for the entity. The resolution may require that the agent assigned to the case verify with the issuer the name, EIN, and date of issue. Agents should notify the Coordinator of any name, EIN, or date of issue changes discovered during the course of their examinations; and

If the OPR AIMS Coordinator finds that entity information for the return filer is not available on IDRS, the Coordinator will request establishment of an entity account through the Ogden Service Center. This action will not delay the start of the examinations.

Line items on Forms 8038, 8038-G, and 8038-GC filed after January 2001 and Forms 8038-T filed after March 2001 are transcribed through normal service center processing and posted to the Master File and downloaded to RICS; and

Line items on Forms 8038, 8038-G, and 8038-GC filed prior to January 2001 and Forms 8038-T filed prior to March 2001, are transcribed to the Master File during the reprocessing of those returns. Ensure that all applicable line items for Forms 8038, 8038-G, and 8038-GC filed prior to January 2001 and line items for Forms 8038-T filed prior to March 2001 are complete.

Inform the issuer of the specific tax exempt bond issue under examination. In most cases, send an opening letter to the issuer that informs the issuer of the reason for the examination. Where appropriate, agents should provide additional information in the letter concerning the reasons for the examination;

Obtain and review the bond transcript. If the issuer does not have the bond transcript, contact any party to the transaction to obtain a copy. Follow third party contact procedures, if required; and

Develop legal and factual questions. Use third party investigative inquiries as necessary. Issue summons when needed to obtain information. Treat the bond issue as the "matter" for which the summons is issued.

If returns have been filed make discrepancy adjustments and send bondholders statutory notices of deficiency; or

If returns have not been filed and the bonds are still outstanding, instruct the issuer to notify the nominee paying interest to the beneficial owners of the bonds to send Forms 1099–INT to those bondholders. If the nominee is known, also notify the nominee directly.