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Part 1. Organization, Finance and Management

Chapter 1. Organization and Staffing

Section 23. Tax Exempt and Government Entities Division

1.1.23  Tax Exempt and Government Entities Division

1.1.23.1  (02-01-2007)
The Tax Exempt and Government Entities Division Mission

  1. The mission of the Tax Exempt and Government Entities Division (TE/GE) is to provide Tax Exempt and Government Entities customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

1.1.23.2  (02-01-2007)
The TE/GE Division Commissioner

  1. The Commissioner, Tax Exempt and Government Entities Division, reports to the Commissioner of Internal Revenue.

  2. He/she is responsible for planning, managing, directing and executing nationwide activities for Employee Plans, Exempt Organizations, Government Entities (including Indian Tribal Governments, Federal, State and Local Governments, and Tax Exempt Bond issuances) and Customer Account Services. The Tax Exempt and Government Entities Division is commonly abbreviated and referred to as TE/GE.

  3. To accomplish the mission, the TE/GE Division:

    1. Develops and implements TE/GE measures that balance customer satisfaction, employee satisfaction and business results.

    2. Assists TE/GE customers in understanding their tax responsibilities by providing information through plain language publications, seminars and workshops, web sites, and other products.

    3. Processes determination letter requests from employers regarding the qualified status of their employee plans and from organizations seeking recognition of tax exemption.

    4. Develops and operates voluntary correction programs, such as the Employee Plans Compliance Resolution System, and issues compliance and correction statements or enters into closing agreements under these programs.

    5. Regulates and monitors employee plans and exempt organizations through examination of returns, with emphasis on protecting the interests of employee plan beneficiaries and assuring that exempt organizations continue to meet the statutory requirements for exemption and their other federal tax responsibilities.

    6. Administers federal tax laws applicable to federal, state and local governments, Indian tribal governments and issuances of tax exempt bonds through compliance checks and examination of returns.

    7. Contracts with service centers and with other internal or external entities for the processing of TE/GE customer returns and payments, directly or, where appropriate, through Agency-wide Shared Services.

    8. Coordinates tax administration and enforcement activities with the Department of Labor and Pension Benefit Guaranty Corporation as provided by Titles I and IV of the Employee Retirement Income Security Act of 1974 (ERISA) and with federal and state government agencies.

    9. Provides members for the Joint Board of the Enrollment of Actuaries, and oversees actuarial determinations and interpretations.

    10. Provides basic procedures and rules for uniform interpretation and application of federal tax and related laws applicable to employee plans and exempt organizations, with the exception of IRC Section 526, ship owner's protection and indemnity associations; and IRC Section 528, certain homeowners associations; IRC Section 457, deferred compensation plans of state and local governments and tax-exempt organizations; and employment taxes which are the responsibility of the Chief Counsel.

    11. Reviews determinations under IRC Section 1402(e) involving the sole issue of whether an ordaining church is described in IRC Section 501(c)(3) and IRC Section 170(b)(1)(A)(i), and actuarial determinations.

    12. Conducts examination programs and coordinates a delinquent returns program involving employee plans, exempt organizations, certain taxable organizations subject to IRC Chapter 42, tax exempt bonds issuances, federal, state, local and Indian tribal governments, including issues dealing with employment taxes.

    13. Conducts an ongoing research program to gather data relative to the TE/GE universe in order to direct compliance activities to areas of actual or suspected noncompliance.

    14. Provides advice, assistance, and coordination throughout the Service, with other federal and state government agencies, and Congressional Committees, regarding the operations or performance of TE/GE, and on legislative, regulation, litigation, and Freedom of Information Act matters and requests for inspection of application files.

    15. Prescribes the extent to which rulings issued by or pursuant to authorization from the TE/GE Commissioner shall be applied without retroactive effect; provides appropriate authorization for church tax inquiries and examinations pursuant to IRC Section 7611; enters into and approves closing agreements and may grant a reasonable extension of the time fixed by regulation for making elections or applications for relief from tax under Subtitle A not expressly prescribed by law.

    16. Abates certain Chapter 42 and 43, Excise Taxes, under circumstances described in IRC Section 4962.

    17. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    18. Participates in equal employment and diversity program activities.

  4. The TE/GE Division is also responsible for providing interpretations of laws and procedures by:

    1. publishing revenue rulings and revenue procedures for the public;

    2. providing pre-transactional rulings to specific requestors and issuing technical advice and technical assistance to Service personnel regarding employee plans and exempt organizations; and

    3. issuing opinion letters to specific requestors, regarding master and prototype pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions, and saving incentive match plans for employees.

  5. See TE/GE organization chart on the Resource page at http://tege.web.irs.gov/templates/TEGEHome.asp?MWContent=/content/TEGEMainWindow/linkedHTMLDocuments/resources/resources.htm located at the bottom of the page under the Organization heading.

1.1.23.3  (02-01-2007)
Headquarters

  1. The Headquarters Mission is to support the TE/GE Commissioner by providing strategic and operational support for the operating units within the division.

  2. Headquarters will also interpret, modify as appropriate, and implement guidance issued by the National Headquarters.

  3. The TE/GE Headquarters consist of the Office of the Commissioner and Deputy Commissioner, as well as the Directors and staffs of the following units:

    • Senior Technical Advisor

    • Finance

    • Planning

    • Human Resources

    • Communication and Liaison

    • Business Systems Planning

    • Research and Analysis

    • EEO & Diversity

    • Administrative Services

1.1.23.3.1  (02-01-2007)
Senior Technical Advisor

  1. The Senior Technical Advisor:

    1. Provides technical advice to the TE/GE Commissioner.

    2. Coordinates with and assists the Commissioner, TE/GE Division, other IRS components, the Department of the Treasury, the Department of Justice, other government agencies, state government agencies, and congressional committees on highly technical and confidential matters of common concern.

    3. Conducts studies of technical issues to determine if legislation, regulations, or other public guidance is needed on a particular tax issue.

    4. Reviews the litigating, interpretative and administrative trends of a Service position in a particular tax area to determine if changes or other Service actions are warranted.

1.1.23.3.2  (02-01-2007)
Planning

  1. The Planning staff:

    1. Manages the strategic planning activities of TE/GE, including establishing the strategic direction for the division and operating units and developing business goals and performance measures.

    2. Coordinates the business planning activities, including developing business cases, determining funding priorities, and preparing resource justifications.

    3. Develops the budget submission for TE/GE and responds to inquiries about the budget from external stakeholders (Department of the Treasury, Office of Management and Budget, and Congress).

1.1.23.3.3  (02-01-2007)
Finance

  1. The Finance staff:

    1. Manages the resource distribution process, including the development of a financial plan that supports the program priorities of TE/GE.

    2. Manages the financial resources for TE/GE, including tracking resource usage against targets, and makes projections of resource needs through year-end.

    3. Establishes financial policies, procedures and controls for TE/GE in conjunction with overall Service guidelines and procedures.

    4. Works closely with Planning to develop the budget submission for TE/GE and to respond to inquiries from external stakeholders.

1.1.23.3.4  (02-01-2007)
Human Resources

  1. The Human Resources staff:

    1. Fosters a good working relationship with the National Treasury Employees Union (NTEU) throughout TE/GE.

    2. Serves as the TE/GE representative on the Human Resources Policy Council.

    3. Develops and implements policies, strategies and procedures for the division within parameters set by the National Strategic Human Resources.

    4. Designs and develops TE/GE specific training and develops division-wide training plan in coordination with Employee Plans (EP), Exempt Organizations (EO), Government Entities (GE) and Customer Account Services (CAS).

    5. Provides workforce planning and strategic recruitment guidance.

    6. Manages position management activity within TE/GE.

    7. Conducts negotiations with NTEU, where appropriate, in coordination with Agency-wide Shared Services and Strategic Human Resources.

    8. Oversees and manages the performance management process within TE/GE.

1.1.23.3.5  (02-01-2007)
Communication and Liaison

  1. The Office of Communication and Liaison:

    1. Facilitates effective communication with TE/GE employees and all other internal and external stakeholders.

    2. Coordinates the development of TE/GE-wide stakeholder partnership strategy and identifies partnering opportunities.

    3. Develops TE/GE-wide internal communication strategies, plans, and messages.

    4. Prepares speeches and briefing papers for the TE/GE Division Commissioner and Deputy.

    5. Serves as a central point of contact for such programs as Fed-State, Disclosure, Legislative Affairs, Public Liaison, Internal Communications, and Media Relations.

    6. Coordinates meetings of the Advisory Committee on Tax Exempt and Government Entities.

1.1.23.3.6  (02-01-2007)
Business Systems Planning

  1. The Business Systems Planning staff:

    1. Develops strategic information systems plan for TE/GE.

    2. Gathers and analyzes technology requirements for TE/GE in consultation with EP, EO, GE and CAS.

    3. Assesses the feasibility of technology solutions to address gaps in business processes and assesses impact on facilities, human resources and organization structure.

    4. Develops business cases and requests for information services in consultation with EP, EO, GE and CAS within TE/GE and with the TE/GE Division Information Officer (DIO) and others within the Information Systems organization.

    5. Develops service level agreements with IS for services, procurement and planning.

    6. Coordinates with the Planning and Finance Office and the DIO to formulate the information systems budget.

    7. Provides program management support and oversight of systems implementation projects to deliver business capabilities.

1.1.23.3.7  (02-01-2007)
Research and Analysis

  1. The Office of Research and Analysis:

    1. Identifies and analyzes emerging compliance trends affecting TE/GE customers, communicating the results to the appropriate operating unit.

    2. Conducts studies to determine causes for and changes in taxpayer behavior.

    3. Evaluates and performs benefit analyses of different compliance treatments.

    4. Analyzes internal work practices to maximize efficiencies and improve quality.

    5. Performs analyses to substantiate/test hypotheses proposed by the operating units.

    6. Analyzes the impact of policy decisions on the mission and compliance activities of TE/GE.

1.1.23.3.8  (02-01-2007)
EEO and Diversity

  1. The staff in the Office of EEO and Diversity:

    1. Establishes and implements EEO policies, procedures and programs for the division in conformance with overall Service guidelines.

    2. Oversees the TE/GE EEO and Diversity Advisory Committee.

    3. Provides training to TE/GE staff on EEO-related matters and issues.

    4. Prepares reports and conducts analyses on key workforce-related trends and actions.

    5. Establishes division guidelines on reasonable accommodation and ensures that it is appropriately implemented.

1.1.23.3.9  (02-01-2007)
Administrative Services

  1. The Administrative Services staff:

    1. Manages the authorized staffing pattern and issues reports to ensure adherence to the authorized staffing pattern.

    2. Oversees the appraisal process to ensure that employees’ appraisals are timely prepared and that any awards are appropriately processed.

    3. Coordinates special activities, such as Combined Federal Campaign and Savings Bond Campaign.

    4. Serves as TE/GE liaison with Agency-wide Shared Services on facilities issues.

    5. Monitors the Office of Government Ethics reporting requirements.

    6. Manages the mail room and records control unit.

    7. Serves as the Travel Resource Accounting System (TRAS)/Voice Messaging System (VMS) administrator.

    8. Oversees end-user aspects of the procurement process and the use of Corporate Express, contract services and credit card expenditures.

1.1.23.4  (02-01-2007)
Employee Plans

  1. The mission of Employee Plans is to provide Employee Plans customers top quality service by helping them to understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, Employee Plans, reports to the Commissioner/Deputy Commissioner, Tax Exempt and Government Entities Division, and is responsible for planning, managing, directing and executing nationwide activities for Employee Plans. Employee Plans is commonly abbreviated EP.

  3. The Employee Plans activities cover:

    1. Employee plans (including the qualification of pension, annuity, profit-sharing, and stock bonus plans, individual retirement arrangements, simplified employee pensions, saving incentive match plans for employees, tax sheltered annuities and IRC Section 457 plans) and related trusts;

    2. Tax treatment of participants and their beneficiaries; deductions for employer contributions; and

    3. Procedural and administrative provisions with respect to such plans.

  4. To accomplish the mission, EP:

    1. Develops and implements measures for the EP function that balance customer satisfaction, employee satisfaction and business results.

    2. Assists EP customers in understanding their tax responsibilities.

    3. Processes determination letter requests from employers regarding the qualified status of their employee plans and issues opinion letters to specific requestors regarding master and prototype pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions and saving incentive match plans for employees.

    4. Provides interpretations of laws and procedures by publishing revenue rulings and revenue procedures for the public, providing pre-transactional rulings to specific requestors and issuing technical advice and technical assistance to Service personnel regarding employee plans.

    5. Develops and operates voluntary correction programs, such as the Employee Plans Compliance Resolution System, and issues compliance and correction statements or enters into closing agreements under these programs.

    6. Regulates and monitors employee plans through examination of returns, with emphasis on protecting the interests of employee plan beneficiaries.

    7. Coordinates tax administration and enforcement activities with the Department of Labor (DOL) and the Pension Benefit Guaranty Corporation (PBGC), as provided by Titles I and IV of the Employee Retirement Income Security Act of 1974 (ERISA).

    8. Coordinates with DOL, PBGC and Director, TE/GE Customer Account Services on the design of EP forms and instructions and on the processing of EP forms.

    9. Provides members for the Joint Board of the Enrollment of Actuaries, and oversees actuarial determinations and interpretations.

    10. Maintains effective internal communications programs to keep employees informed of EP policies, procedures, laws and regulations.

    11. Participates in equal employment and diversity program activities.

  5. The Director, Employee Plans, supervises and is responsible for the activities of:

    • EP Customer Education and Outreach

    • EP Rulings and Agreements

    • EP Examinations functions

    • EP Program Management Staff

1.1.23.4.1  (02-01-2007)
EP Customer Education and Outreach (CE&O)

  1. The EP Customer Education and Outreach (CE&O):

    1. Develops and implements measures for the EP CE&O program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the strategic direction of the nationwide education and outreach programs for EP customers in order to promote up-front voluntary compliance.

    3. Provides information through plain language publications, seminars and workshops, web sites and other products to EP customers to assist them in understanding their tax responsibilities.

    4. Ensures various educational products and services are tailored to meet the needs of the distinct segments of the EP community.

    5. Coordinates with the Directors, TE/GE Research and Analysis, EP Rulings and Agreements, EP Examinations and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EP processes.

    6. Coordinates with EP Area Managers to involve exam personnel in the development and delivery of education and outreach programs.

    7. Establishes partnerships with various EP customers and other stakeholders to ensure EP programs and education/outreach efforts meet the customer needs.

    8. Coordinates the EP customer education and outreach efforts with EO and GE customer education and outreach programs and with the overall TE/GE communication and liaison strategies.

    9. In coordination with other EP functions, develops EP forms and publications and coordinates the printing and distribution of such forms with the IRS Forms and Publications and Multi-media functions.

    10. Maintains effective communications program to keep customers informed of EP policies, procedures, laws and regulations.

    11. Monitors and evaluates the quality and effectiveness of the EP Customer Education and Outreach programs.

    12. Develops and administers the EP segment on the intranet and Internet Web sites in coordination with Information Systems and other internal entities as appropriate.

    13. Supervises the activities of the EP Customer Education and Outreach staff, including CE&O area coordinators.

1.1.23.4.2  (02-01-2007)
EP Rulings and Agreements (R&A)

  1. The staff in the office of EP Rulings and Agreements (R&A):

    1. Develops and implements measures for the EP R&A programs that balance customer satisfaction, employee satisfaction and business results.

    2. Processes determination letter requests from employee plans seeking qualified status and issues opinion letters to specific requestors regarding master and prototype pension, annuity, and profit-sharing plans, individual retirement accounts, simplified employee pensions and saving incentive match plans for employees.

    3. Provides technical interpretations of laws and procedures relating to Employee Plans by publishing revenue rulings, revenue procedures, announcements, and notices for the public; providing pre-transactional rulings to specific requestors; and issuing technical advice and technical assistance to Service personnel.

    4. Participates with Chief Counsel and the Department of Treasury in the development and issuance of regulations and other published guidance of general applicability, and on legislative matters.

    5. Develops and operates voluntary correction programs, such as the Employee Plans Compliance Resolution System, and issues compliance and correction statements or enters into closing agreements under these programs.

    6. Processes requests for funding waivers and changes in funding method, and makes other actuarial determinations and interpretations.

    7. Develops and maintains responsibility for actuarial publications and other standards for the valuation of transfers of future interests for income, estate and gift tax purposes.

    8. Coordinates with the Directors, TE/GE Research and Analysis, EP Customer Education and Outreach, EP Examinations and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EP processes.

    9. Provides support and resources for EP Customer Education and Outreach programs and products.

    10. Coordinates with Chief Counsel and the Department of Justice on litigation issues and declaratory judgment cases under IRC Section 7476.

    11. Coordinates with the TE/GE Director, Human Resources in developing employee training and CPE programs and materials, and maintains effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    12. Monitors and evaluates the quality and effectiveness of the EP Rulings and Agreements programs.

    13. Supervises the activities of the EP Determinations, EP Determinations Quality Assurance, EP Technical, EP Technical Quality Assurance and Guidance and EP Voluntary Compliance functions.

  2. EP Determinations is comprised of EP determination specialists, supervised by EP group managers who are supervised by the EP determination manager.

  3. EP Technical is comprised of EP technical specialists, supervised by EP group managers who are supervised by the EP technical manager.

1.1.23.4.3  (02-01-2007)
EP Examinations

  1. The Office of EP Examinations:

    1. Develops and implements measures for the EP examination program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall EP examination strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates EP examination guidance and procedures.

    3. Develops and implements the EP returns classification and selection process, and the case review and closing processes.

    4. Coordinates with the Directors, TE/GE Research and Analysis, EP Customer Education and Outreach, EP Rulings and Agreements and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EP processes.

    5. Provides support and resources for EP Customer Education and Communication programs and products.

    6. Coordinates with EO, GE, and the Large and Mid-Size Business and Small Business/Self-Employed Divisions with respect to EP examinations of EO, GE, L/MSB, and SB/SE customers.

    7. Monitors and evaluates the quality and effectiveness of the EP Examination programs and coordinates the peer review process for large case examinations.

    8. Supervises the activities of EP Exam Programs and Review and the EP Area offices.

  2. EP examinations is comprised of EP examination specialists, supervised by EP group managers who are supervised by the EP area manager within a given geographic area.

1.1.23.4.4  (02-01-2007)
EP Program Management

  1. The EP Program Management staff:

    1. Develops functional work plans in consultation with Directors, EP CE&O, EP Rulings and Agreements and EP Examination, and monitors workplan accomplishments.

    2. Coordinates with TE/GE Planning and Finance in the development of balanced measures.

    3. Assists in the development of business review criteria and participates in field visitation programs.

    4. Assists in the development of the IRM and other required procedural guidance.

1.1.23.5  (02-01-2007)
Exempt Organizations

  1. The mission of Exempt Organizations is to provide Exempt Organizations customers top quality service by helping them to understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, Exempt Organizations, reports to the Commissioner/Deputy Commissioner, Tax Exempt and Government Entities Division, and is responsible for planning, managing, directing and executing nationwide activities for Exempt Organizations. Exempt Organizations is commonly abbreviated EO.

  3. Exempt Organizations include:

    1. organizations exempt from income tax under IRC Section 501 (including private foundations and organizations described in IRC Section 170(b)(1)(A) (except clause (v))

    2. political organizations described in IRC Section 527, organizations described in IRC Section 4947(a)

    3. prepaid legal plans described in IRC Section 120, and

    4. welfare benefit funds described in IRC Section 4976.

  4. To accomplish the mission, EO:

    1. Develops and implements measures for the EO function that balance customer satisfaction, employee satisfaction and business results.

    2. Assists EO customers in understanding their tax responsibilities.

    3. Processes determination letter requests from exempt organizations seeking recognition of tax-exempt status.

    4. Provides interpretations of laws and procedures by publishing revenue rulings and revenue procedures for the public, providing pre-transactional rulings to specific requestors and issuing technical advice and technical assistance to Service personnel regarding exempt organizations.

    5. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    6. Regulates and monitors exempt organizations through examination of returns, with emphasis on assuring that exempt organizations continue to meet the statutory requirements for exemption and their other federal tax responsibilities, including employment taxes.

    7. Coordinates tax administration and enforcement activities with other federal and state agencies.

    8. Coordinates with state agencies and Director TE/GE Customer Account Services on the design of EO forms and instructions and on the processing of EO forms.

    9. Maintains effective internal communications program to keep employees informed of EO policies, procedures, laws and regulations.

    10. Participates in equal employment and diversity program activities.

  5. The Director, Exempt Organizations supervises and is responsible for the activities of:

    • EO Customer Education and Outreach

    • EO Rulings and Agreements

    • EO Examinations functions

    • EO Program Management staff

1.1.23.5.1  (02-01-2007)
EO Customer Education and Outreach (CE&O)

  1. The Office of EO Customer Education and Outreach (CE&O):

    1. Develops and implements measures for the EO CE&O program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the strategic direction of the nationwide education and outreach programs for EO customers in order to promote up-front voluntary compliance.

    3. Provides information through plain language publications, seminars and workshops, web sites and other products to EO customers to assist them in understanding their tax responsibilities.

    4. Ensures various educational products and services are tailored to meet the needs of the distinct segments of the EO community.

    5. Coordinates with the Directors, TE/GE Research and Analysis, EO Rulings and Agreements, EO Examinations and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EO processes.

    6. Coordinates with EP Area Managers to involve field personnel in the development and delivery of education and outreach programs.

    7. Establishes partnerships with various EO customers and other stakeholders to ensure EO programs and education/outreach efforts meet the needs of customers.

    8. Coordinates the EO customer education and outreach efforts with EP and GE customer education and outreach programs and with the overall TE/GE communication and liaison strategies.

    9. In coordination with other EO functions, develops EO forms and publications and coordinates the printing and distribution of such forms with the IRS Forms and Publications and Multi-media functions.

    10. Maintains effective communications program to keep customers informed of EO policies, procedures, laws and regulations.

    11. Monitors and evaluates the quality and effectiveness of the EO Customer Education and Outreach programs.

    12. Develops and administers the EO segment on the intranet and internet Web sites in coordination with Information Systems and other internal entities as appropriate.

    13. Supervises the activities of the EO Customer Education and Outreach staff, including CE&O area coordinators.

1.1.23.5.2  (02-01-2007)
EO Rulings and Agreements (R&A)

  1. The Office of EO Rulings and Agreements (R&A):

    1. Develops and implements measures for the EO R&A programs that balance customer satisfaction, employee satisfaction and business results.

    2. Processes determination letter requests from exempt organizations seeking recognition of tax-exempt status.

    3. Provides technical interpretations of laws and procedures relating to exempt organizations by publishing revenue rulings, revenue procedures, announcements, and notices for the public; providing pre-transactional rulings to specific requestors; and issuing technical advice and technical assistance to Service personnel.

    4. Participates with Chief Counsel and the Department of Treasury in the development and issuance of regulations and other published guidance of general applicability, and on legislative matters.

    5. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    6. Processes applications for changes in or adoption of accounting methods or periods by exempt organizations.

    7. Coordinates with the Directors, TE/GE Research and Analysis, EO Customer Education and Outreach, EO Examinations and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EO processes.

    8. Provides support and resources for EO Customer Education and Outreach programs and products.

    9. Coordinates with Chief Counsel and the Department of Justice on litigation issues and declaratory judgment cases under IRC Section 7428.

    10. Coordinates with the TE/GE Director, Human Resources in developing employee training and CPE programs and materials, and maintains effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    11. Monitors and evaluates the quality and effectiveness of EO Rulings and Agreements programs.

    12. Supervises the activities of EO Determinations, EO Determinations Quality Assurance, EO Technical, and EO Technical Quality Assurance and Guidance functions.

  2. EO Determinations is comprised of EO determination specialists, supervised by EP group managers who are supervised by the EP determination manager.

  3. EO Technical is comprised of EO technical specialists, supervised by EO group managers who are supervised by the EO technical manager.

1.1.23.5.3  (02-01-2007)
EO Examinations

  1. The Office of EO Examinations:

    1. Develops and implements measures for the EO examination program that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall EO enforcement strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates EO examination policies and procedures.

    3. Develops and implements the EO returns classification and selection process, and the case review and closing processes.

    4. Coordinates with the Directors, TE/GE Research and Analysis, EO Customer Education and Outreach, EO Rulings and Agreements and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of EO processes.

    5. Provides support and resources for EO Customer Education and Communication programs and products.

    6. Coordinates with EP with respect to examinations of employee plans maintained by EO customers.

    7. Monitors and evaluates the quality and effectiveness of the EO Examination programs and coordinates the peer review process for large case examinations.

    8. Supervises the activities of EO Exam Programs and Review and the EO Area offices.

  2. EO examinations is comprised of EO examination specialists, supervised by EO group managers who are supervised by the EO area manager within a given geographic area.

1.1.23.5.4  (02-01-2007)
EO Program Management

  1. The Office of EO Program Management:

    1. Develops functional work plans in consultation with Directors, EO CE&O, EO Rulings and Agreements and EO Examination, and monitors workplan accomplishments.

    2. Coordinates with TE/GE Planning and Finance in the development of balanced measures.

    3. Assists in the development of business review criteria and participates in field visitation programs.

    4. Assists in the development of the IRM and other required procedural guidance.

1.1.23.6  (02-01-2007)
Government Entities

  1. The Government Entities Mission is to provide Government Entities customers top quality service by helping them to understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

  2. The Director, Government Entities, reports to the Commissioner/Deputy Commissioner, Tax Exempt and Government Entities Division, and is responsible for planning, managing, directing and executing nationwide activities for Government Entities.

  3. Government Entities include federal, state and local governments, Indian tribal governments, and issuances of tax exempt bonds.

  4. To accomplish the mission, GE:

    1. Develops and implements measures for the GE function that balance customer satisfaction, employee satisfaction and business results.

    2. Assists GE customers in understanding their tax responsibilities.

    3. Administers federal tax laws applicable to federal, state and local governments, Indian tribal governments, and issuances of tax exempt bonds through compliance checks and examination of returns.

    4. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    5. Develops the overall GE compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates GE examination policies and procedures.

    6. Develops and implements the GE returns classification and selection process, and the case review and closing processes.

    7. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    8. Ensures GE programs and policies are tailored to meet the distinct needs of GE customer segments.

    9. Coordinates with the Directors, TE/GE Research and Analysis, TE/GE Human Resources, and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of GE processes.

    10. Coordinates tax administration and compliance activities with other federal, state, and tribal government agencies.

    11. Coordinates with the Office of Employment Tax Administration and Compliance (OETAC) on employment tax matters.

    12. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    13. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting government entities.

    14. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    15. Coordinates with the EP function with respect to examinations of employee plans maintained by GE customers.

    16. Assists the EO function with respect to employment tax examinations of EO customers.

    17. Maintains effective internal communications program to keep employees informed of GE policies, procedures, laws and regulations.

    18. Coordinates the GE customer education and outreach efforts with EO and EP customer education and outreach programs and with the TE/GE communication and liaison strategies.

    19. Monitors and evaluates the quality and effectiveness of the GE compliance programs and coordinates the peer review process for tax exempt bond case examinations.

    20. Coordinates with Director, TE/GE Customer Account Services on the design of GE forms and instructions and on the processing of GE forms.

    21. Participates in equal employment and diversity program activities.

  5. The Director, Government Entities supervises and is responsible for the activities of the Tax Exempt Bonds, Federal, State & Local Governments, and Indian Tribal Governments functions.

1.1.23.6.1  (02-01-2007)
Tax Exempt Bonds

  1. The Tax Exempt Bonds (TEB) organization:

    1. Develops and implements measures for the TEB function that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall TEB examination strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates TEB examination policies and procedures.

    3. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    4. Coordinates with the Directors, TE/GE Research and Analysis, TE/GE Human Resources, and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of TEB processes.

    5. Maintains effective communications program to keep customers informed of TEB policies, procedures, laws and regulations.

    6. Coordinates with the TE/GE Director, Human Resources and Counsel in developing employee training and CPE programs and materials, and in maintaining effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    7. Develops the strategic direction of the nationwide education and outreach programs for TEB customers in order to promote up-front voluntary compliance.

    8. Develops and implements the TEB returns classification and selection process, and the case review and closing processes.

    9. Coordinates with the EO and Indian Tribal Governments (ITG) functions with respect to TEB examinations of EO and ITG customers.

    10. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    11. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting tax exempt bonds.

    12. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    13. Coordinates with the Securities and Exchange Commission (SEC) and other federal and state agencies.

    14. Supervises and is responsible for the activities of TEB Field Operations and TEB Outreach, Planning and Review.

  2. TEB field operations is comprised of TEB specialists, supervised by TEB group managers who are supervised by the TEB manager for field operations.

1.1.23.6.2  (02-01-2007)
Federal, State & Local Governments

  1. The Office of Federal, State & Local Governments (FSL):

    1. Develops and implements measures for the FSL function that balance customer satisfaction, employee satisfaction and business results.

    2. Develops the overall FSL compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates FSL examination policies and procedures.

    3. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    4. Coordinates with the Directors, TE/GE Research and Analysis, TE/GE Human Resources, and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of FSL processes.

    5. Maintains effective communications program to keep customers informed of FSL policies, procedures, laws and regulations.

    6. Coordinates with the TE/GE Director, Human Resources and Counsel in developing employee training and CPE programs and materials, and in maintaining effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    7. Develops the strategic direction of the nationwide education and outreach programs for FSL customers in order to promote up-front voluntary compliance.

    8. Develops and implements the FSL returns classification and selection process, and the case review and closing processes.

    9. Provides assistance to the EO examination function with respect to employment tax matters arising in examinations of exempt organizations.

    10. Coordinates with OETAC and the Wage & Investment (W&I), Small Business/Self-Employed (SB/SE), and Large and Mid-Size Business (L/MSB) Divisions concerning employment tax issues.

    11. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    12. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting federal, state, and local governments.

    13. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    14. Supervises and is responsible for the activities of FSL Field Groups and FSL Outreach, Planning and Review.

  2. FSL field groups are comprised of FSL specialists, supervised by FSL group managers.

1.1.23.6.3  (02-01-2007)
Indian Tribal Governments

  1. The Indian Tribal Governments (ITG) organization:

    1. Serves as coordinating office on Indian tribal government matters to ensure that the IRS operates within a government-to-government relationship with federally recognized tribal governments and is in compliance with relevant Presidential Executive Orders.

    2. Develops and implements measures for the ITG function that balance customer satisfaction, employee satisfaction and business results.

    3. Develops the overall ITG compliance strategy and goals to enhance compliance consistent with overall TE/GE strategy, and implements and evaluates ITG examination policies and procedures.

    4. Develops and operates voluntary correction programs and issues compliance and correction statements or enters into closing agreements under these programs.

    5. Coordinates with the Directors, TE/GE Research and Analysis, TE/GE Human Resources and TE/GE Customer Accounts Services to identify emerging noncompliance areas, develop proactive education efforts and identify opportunities for the improvement of ITG processes.

    6. Develops the strategic direction of the nationwide education and outreach programs for ITG customers in order to promote up-front voluntary compliance.

    7. Maintains effective communications program to keep customers informed of ITG policies, procedures, laws and regulations.

    8. Provides information through plain language publications, seminars and workshops, web sites and other products to ITG customers to assist them in understanding their tax responsibilities.

    9. Ensures various educational products and services are tailored to meet the needs of the ITG community.

    10. Coordinates with the TE/GE Director, Human Resources and Counsel in developing employee training and CPE programs and materials, and in maintaining effective communications program to keep employees informed of current policies, procedures, laws and regulations.

    11. Develops and implements the ITG returns classification and selection process, and the case review and closing processes.

    12. Coordinates with the W&I, SB/SE, and L/MSB Divisions on matters related to tribal members, benefits, and entities.

    13. Assists the Department of the Treasury and Chief Counsel in identifying issues on which public guidance is needed, and in developing regulations and other published guidance of general applicability, and on legislative matters.

    14. Assists in developing, reviewing, and issuing guidance, including Internal Revenue Manual documents, to ensure uniform interpretation and application of federal tax and related laws affecting Indian tribal governments.

    15. Coordinates with Chief Counsel and the Department of Justice on litigation issues.

    16. Coordinates with the Department of Treasury and other federal agencies.

    17. Supervises and is responsible for the activities of ITG Field Operations and ITG Outreach, Planning and Review.

  2. ITG field operations is comprised of ITG specialists, supervised by ITG group managers.

1.1.23.7  (02-01-2007)
Customer Accounts Services

  1. The Customer Accounts Services Mission is to assist Tax Exempt and Government Entities customers in understanding their federal tax responsibilities and to ensure timely, accurate processing of payments, returns and other filings.

  2. The Director, Customer Accounts Services, reports to the Commissioner/Deputy Commissioner, Tax Exempt and Government Entities Division, and is responsible for ensuring customer filings are efficiently and accurately processed.

  3. The Customer Accounts Services function oversees service center programs.

  4. To accomplish the mission, the Customer Accounts Services function:

    1. Develops and implements measures for the CAS function that balance customer satisfaction, employee satisfaction and business results.

    2. Contracts with service centers for the timely and accurate processing of payments, returns and other filings of TE/GE customers and up-front processing of EP and EO determination applications.

    3. Coordinates with the Department of Labor for the processing of EP returns.

    4. Ensures accurate maintenance of the Employee Plans master file and Exempt Organizations business master file and prompt resolution of any account errors.

    5. Participates in equal employment and diversity program activities.

  5. The Director, Customer Accounts Services, supervises and is responsible for the activities of the Service Center Programs Unit.

1.1.23.7.1  (02-01-2007)
Customer Accounts Services Service Center Program Unit

  1. The Customer Accounts Services Service Center Program Unit:

    1. Contracts with service centers for the timely and accurate processing of payments, returns and other filings of TE/GE customers and up-front processing of EP and EO determination applications.

    2. Develops service level agreements and monitors service center performance against such agreements.

    3. Ensures accurate maintenance of the Employee Plans master file and Exempt Organizations business master file and prompt resolution of any account errors.

    4. Coordinates with TE/GE Research and Analysis and EP, EO, & GE personnel to develop proactive customer education efforts relating to proper preparation of returns and identify opportunities for the improvement of TE/GE returns and related processes.

    5. Monitors and evaluates the quality of the return processing function for TE/GE customers.


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