part1-20

1.1.24 
Large and Mid-Size Business Division

1.1.24.1 
(11-01-2006)
The Large and Mid-Size Business Division

  1. The Mission of the Large and Mid-Size Business Division, commonly referred
    to as LMSB, is to provide Large and Mid-Size Business customers top quality
    service by helping them understand and meet their tax responsibilities and
    by applying the tax law with integrity and fairness to all.

  2. The LMSB Vision is to be a world class organization, responsive to the
    needs of our customers in a global environment, while applying innovative
    approaches to customer service and compliance. We will apply the tax laws
    with integrity and fairness through a highly skilled and satisfied workforce,
    in an environment of inclusion where each employee can make a maximum contribution
    to the mission of the team.

  3. The Commissioner, Large and Mid-Size Business Division, reports to,
    and is supervised by, the Commissioner of Internal Revenue and is responsible
    for the full range of planning, managing, directing and executing the global
    activities of the Large and Mid-Size Business Division, which are generally
    described in this Section.

  4. The LMSB Division is organized into Headquarters and Field functions.
    The Field is organized into five major industry groupings and each is headed
    by a Director. The Field Specialists comprises the sixth grouping and supports
    the Industries.

  5. The customers of the LMSB Division are corporations with assets greater
    than or equal to $10 million U.S. Dollars. The division also has responsibility
    for the related returns of partnerships and flow-through entities.

  6. To accomplish the mission, the LMSB Division:

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

    2. Designs, develops, and implements programs to assist LMSB customers in
      understanding their tax responsibilities and complying with all tax laws and
      regulations, including the development and implementation of pre-filing and
      educational activities.

    3. Ensures a consistent approach to taxpayer compliance across industries
      and by varying degrees of corporate complexity, as appropriate.

    4. Builds leveraged partnerships and collaborates with stakeholders and industry
      experts to increase taxpayer education, develop industry expertise in the
      Service, and clarify tax code issues.

    5. Provides interpretations of laws and procedures regarding revenue rulings
      and revenue procedures for the public, provides pre-filing services to LMSB
      customers, and issues technical advice and technical assistance to Service
      personnel regarding corporate, partnership, and related tax law.

    6. Administers all federal tax laws and tax treaty provisions applicable
      to LMSB customers through compliance checks and examination of returns.

    7. Contracts with other Service entities for the processing of LMSB customer
      returns and payments.

    8. Coordinates with Service-wide customer service operations to ensure that
      LMSB customer inquiries are handled expeditiously and correctly.

    9. Administers programs affecting LMSB customers through the examination
      of returns, with emphasis on protecting the interest of all taxpayers and
      providing them assistance in meeting their statutory requirements and other
      federal tax responsibilities.

    10. Conducts on-going cross industry and industry specific research programs
      to gather data relative to LMSB customers for directing pre-filing, educational,
      and compliance activities in actual or potential areas of non compliance.

    11. Advises, assists, and coordinates with foreign governments through tax
      treaty activities and assistance projects.

    12. Provides advice, assistance, and coordination throughout the Service,
      other government agencies, and Congressional Committees regarding the operations
      of LMSB and on legislation, regulation, litigation, and Freedom of Information
      Act matters and requests.

    13. Ensures all LMSB employees are educated and supported in industry practices,
      tax law, accounting systems, and audit techniques to meet customer needs.

    14. Participates in equal employment and diversity program activities.

  7. The Commissioner, Large and Mid-Size Business Division, together with
    the Deputy Commissioner and the Deputy Commissioner (International) of the
    Large and Mid-Size Business Division:

    1. Serves as the chief executive and advisor to the Commissioner and all
      Service functions on matters within his/her jurisdiction.

    2. Has supervisory responsibility for all LMSB personnel and offices, located
      throughout the United States and in foreign posts of duty.

    3. Assigns work, reviews work products, and appraises the performances of
      the Executive Leadership Team.

    4. Consistent with applicable personnel policies, may assign, reassign, and
      transfer LMSB personnel among any of the LMSB offices, across geographical
      lines or between organizational segments.

    5. Coordinates the work of his/her function with the other functions of the
      Internal Revenue Service, including other Business Operating Divisions, Counsel,
      and IRS Headquarters on all administrative, policy, and technical matters
      pertaining to areas within his/her responsibility.

    6. Serves as the principal liaison officer for LMSB Division with Congressional
      Committees, the Department of the Treasury, the Commissioners Office, and
      other departments and agencies of the Government.

    7. Disposes of all matters under his/her jurisdiction, referring to the Commissioner,
      or other appropriate official, such matters he/she deems proper or as directed.

    8. Delegates, as appropriate, his/her authority, except where such re-delegation
      is expressly restricted or otherwise restricted by law, regulation, or policy.

  8. Exhibit 1.1.24-1 displays the LMSB Organizational Chart. The organizational
    functions are described in the following subsections.

1.1.24.2 
(11-01-2006)
LMSB Division Headquarters

  1. LMSB division headquarters consists of the Commissioner, LMSB Division,
    the Deputy Commissioner, LMSB Division, the Deputy Commissioner (International),
    LMSB Division, the Senior Advisor to the Division Commissioner, LMSB Division,
    and the Directors and staffs of the following offices:

    • Equal Employment Opportunity and Diversity (EEOD)

    • International (U.S. Competent Authority)

    • Pre-filing and Technical Guidance (PFTG)

    • Strategy, Research and Program Planning (SRPP)

    • Management and Finance (M&F)

    • Performance Management, Quality Assurance and Audit Assistance (PQA)

    • Communications and Liaison (C&L)

    • Business Systems Planning (BSP)

  2. The mission of division headquarters is to support the LMSB Commissioner
    by providing strategic and operational support for the field and all functions
    within the division. As appropriate, division headquarters will also interpret,
    modify, and implement guidance issued by the national headquarters.

1.1.24.2.1 
(11-01-2006)
EEO and Diversity

  1. The mission of the office of Equal Employment Opportunity and Diversity
    (EEOD) is to support LMSB’s prohibition of discrimination in all its
    programs and activities on the basis of race, color, national origin, gender,
    religion, age, disability, political beliefs, sexual orientation, or marital
    or family status.

  2. To accomplish its mission, the Office of Equal Employment Opportunity
    and Diversity:

    1. Develops and implements EEOD policies, procedures and programs for LMSB
      in accordance with overall Service guidelines.

    2. Advises the LMSB Commissioner, Deputy Commissioner and other LMSB management
      officials on EEOD issues.

    3. Establishes LMSB policy on reasonable accommodations, prevention of sexual
      harassment, and other EEOD issues.

    4. Provides training to LMSB staff on EEOD policy, procedures, and issues.

    5. Identifies and analyzes trends in the areas of EEO complaints and workforce
      profiles and recommends LMSB-wide solutions.

    6. Produces the Annual EEO and Diversity Program Status Report.

    7. Coordinates with LMSB Human Resources to identify and address recruitment,
      retention, and/or promotional barriers.

    8. Advises and acts as liaison to the LMSB EEO and Diversity Advisory Committee.

    9. Designs EEO and Diversity initiatives, policies, and practices to support
      business objectives specific to LMSB.

1.1.24.2.2 
(11-01-2006)
International

  1. The mission of the office of the Director of International, as the United
    States Competent Authority, is to execute responsibility for U.S. Tax Treaties
    and Tax Information Exchange Agreements.

  2. To accomplish the mission, the Office of the Director of International:

    1. Implements U.S. Tax Treaties and Tax Information Exchange Agreements in
      a timely and effective manner.

    2. Pursues increased global coordination and identifies emerging international
      issues.

    3. Provides tax assistance to U.S. taxpayers located outside the United States.

    4. Assists foreign governments in strengthening their internal tax systems,
      as requested.

    5. Provides national program support, coordination and oversight for the
      effective operation of International field operations.

    6. Maintains liaisons and coordinates with all functions of LMSB, other Operating
      Divisions, LMSB Division Counsel, the Office of Associate Chief Counsel (International),
      and the Department of the Treasury to ensure effective administration of U.S.
      International Tax Laws.

  3. The four primary functions with the Office of the Director of International
    Programs are:

    • The Office of Overseas Operations.

    • The Office of Tax Administration Advisory Services.

    • The Office of Tax Treaty.

    • The Office of International Programs.

1.1.24.2.2.1 
(11-01-2006)
The Office of Overseas Operations

  1. The Office of Overseas Operations:

    1. Provides administration support and oversight of the IRS posts located
      outside the United States and the one post located domestically.

    2. Administers and coordinates all Exchange of Information programs arising
      out of U.S. Tax Treaties and Tax Information Exchange Agreements.

    .

1.1.24.2.2.2 
(11-01-2006)
The Office of Tax Administration Advisory Services

  1. The Office of Tax Administration Advisory Services:

    1. Provides assistance to tax administrations of other countries.

    2. Coordinates technical tax issues involving the U.S. Possessions on behalf
      of the U.S. Competent Authority.

    .

1.1.24.2.2.3 
(11-01-2006)
The Office of Tax Treaty

  1. The Office of Tax Treaty:

    1. Negotiates mutual agreements, including double tax cases and bilateral
      Advanced Pricing Agreements (APA) and provides treaty negotiation assistance
      with the U.S. Department of Treasury.

    2. Provides responses to tax treaty interpretation requests, as requested.

    3. Coordinates policy and administration of the certification program for
      foreign treaty partner countries to grant treaty benefits to U.S. taxpayers.

    4. Participates in the Advanced Pricing Agreement Program.

1.1.24.2.2.4 
(11-01-2006)
The Office of International Programs

  1. The Office of International Programs:

    1. Provides national program support, coordination and oversight for effective
      operation of International field operations.

    2. Maintains liaisons and coordinates with all functions of LMSB, other Operating
      Divisions, LMSB Division Counsel, the Office of Associate Chief Counsel (International),
      and the Department of the Treasury to ensure effective administration of U.S.
      International Tax Laws.

1.1.24.2.3 
(11-01-2006)
Pre-filing and Technical Guidance

  1. The mission of the Office of Pre-filing and Technical Guidance is to
    provide top quality service to both internal and external customers in the
    areas of Pre-Filing Activities and Technical Guidance.

  2. To accomplish the mission, the Office of Pre-filing and Technical Guidance:

    1. Provides guidance, assistance, and support of domestic and international
      technical tax issue development and resolution.

    2. Provides guidance, assistance, and support of industry practices and tax
      issue development and resolution.

    3. Coordinates resolution of complex tax issues with Counsel and Treasury.

    4. Develops and implements Service-wide pre-filing activities for administration
      by field personnel.

    5. Develops activities to build leveraged partnerships and collaborates with
      stakeholders and industry experts to increase taxpayer education, develop
      industry expertise, and clarify technical issues.

    6. Provides support to the Office of Strategy, Research, and Program Planning
      to identify trends in emerging tax issues.

    7. Oversees the administration and implementation of the Schedule M – 3 initiative.

  3. The Office of Pre-filing and Technical Guidance is comprised of three
    functions:

    • Tax Shelter Analysis

    • Pre-Filing and Technical Services

    • Technical Advisors

1.1.24.2.3.1 
(11-01-2006)
Tax Shelter Analysis

  1. Tax Shelter Analysis coordinates and focuses IRS tax shelter initiatives
    across divisions. To accomplish this, it:

    1. Plans, coordinates, and provides assistance and training to examiners
      working abusive corporate tax shelter issues.

    2. Serves as a clearinghouse for information that comes to the attention
      of the Service relating to potentially improper tax shelter activity by corporate
      taxpayers and promoters.

1.1.24.2.3.2 
(11-01-2006)
Pre-Filing and Technical Services

  1. Pre-Filing and Technical Services coordinates pre-filing initiatives
    and technical guidance. To accomplish this, it:

    1. Designs, develops, implements and coordinates pre-filing initiatives such
      as Industry Issue Resolution and Pre-Filing Agreements to assist taxpayers
      with future tax compliance.

    2. Provides technical and administrative guidance on tax law to ensure consistent
      and uniform tax administration within LMSB and across all IRS operating divisions
      and offices.

1.1.24.2.3.3 
(11-01-2006)
Technical Advisors

  1. Technical Advisors assist field operations and interact with external
    customers and stakeholders. To accomplish this, it:

    1. Identifies, develops and resolves industry-specific and cross-industry
      issues, both domestic and international.

    2. Provides educational opportunities to internal and external customers.

    3. Develops and maintains industry and issue expertise to advise and assist
      field operations.

1.1.24.2.4 
(11-01-2006)
Strategy, Research, and Program Planning

  1. The mission of the Office of Strategy, Research, and Program Planning
    is to provide LMSB with the division-wide support required to conduct ongoing
    operations and prepare for the future, including the development of objectives,
    examination plans, and criteria for the selection of LMSB cases.

  2. To accomplish the mission, the Office of Strategy, Research, and Program
    Planning:

    1. Develops strategic objectives and examination plans for the Commissioner,
      LMSB Division, that further LMSB Strategic Initiatives and also monitors and
      executes those Plans.

    2. Coordinates staffing and funding issues and supports budget formulation
      with LMSB Management and Finance.

    3. Establishes return coverage across industry units based on voluntary compliance
      objectives and provides industry information by return types and audit classes.

    4. Supports cross-industry research that includes the development of mathematical
      models and expert systems to support audit selection.

    5. Maintains a high level of communication with Pre-filing and Technical
      Guidance and with Counsel to address changing customer needs and emerging
      compliance trends.

    6. Coordinates with Business Systems Planning and the Service-wide Modernized
      Information Technology System to design and establish automated systems to
      monitor examination plan execution, track examination processes to closure,
      gather key compliance information, capture management information, and provide
      statistical results.

    7. Coordinates with Counsel and analyzes tax law changes.

    8. Develops non-enforcement strategies for addressing non-compliance within
      industry groups.

  3. Strategy, Research, and Program Planning, is comprised of three units:

    • Strategic Planning

    • Research

    • Operations Support

1.1.24.2.4.1 
(11-01-2006)
Strategic Planning

  1. The Strategic Planning Unit:

    1. Conducts environmental scans for LMSB.

    2. Identifies trends, issues, and problems across industry lines.

    3. Defines LMSB programs.

    4. Establishes the LMSB Strategic Plan.

1.1.24.2.4.2 
(11-01-2006)
Research

  1. The Research Unit:

    1. Conducts cross-industry research projects for all industry segments.

    2. Provides key linkage with the Office of Pre-filing Technical Guidance
      and with the office of Performance Management, Quality Assurance, and Audit
      Assistance.

    3. Identifies compliance risks in the area of electronic commerce.

    4. Leverages with external academia and organizations with research expertise
      for identifying emerging issues and trends in tax administration and tax compliance.

1.1.24.2.4.3 
(11-01-2006)
Operations Support

  1. The Operations Support Unit:

    1. Develops and manages the LMSB Compliance Plan.

    2. Supports the activities of the Flow-through Compliance Committee.

    3. Enhances and manages workload identification systems to ensure audit coverage
      within each industry.

    4. Coordinates compliance projects involving emerging international and domestic
      compliance issues.

1.1.24.2.5 
(11-01-2006)
Management and Finance

  1. The mission of the Office of Management and Finance is to provide top
    quality service in support of LMSB employees, customers, and stakeholders.

  2. To accomplish the mission, the Office of Management and Finance:

    1. Formulates LMSBs budget submissions and responds to inquiries from internal
      and external stakeholders such as IRS National Headquarters, Department of
      the Treasury, Office of Management and Budget, and Congress.

    2. Manages the resource distribution process in coordination with the Industry
      Directors, including the development of the financial plan that supports the
      programs and priorities for LMSB.

    3. Manages the financial resources of LMSB, including tracking resource usage
      against targets.

    4. Establishes financial policies, procedures, and controls for LMSB in accordance
      with overall Service guidelines and procedures.

    5. Anticipates and plans for future staffing and competency needs to ensure
      that a technically knowledgeable staff is available to meet all LMSB customer
      needs and coordinates with other divisions to develop career paths that span
      division boundaries.

    6. Ensures employees’ continuous performance improvement and individual
      development through competency assessment and skill building.

    7. Develops educational strategies and designs curriculum focusing on developing
      LMSB key competencies.

    8. Provides workforce planning and strategic recruitment guidance.

    9. Oversees the Performance Management System process and conducts related
      activities within LMSB.

    10. Fosters partnership with National Treasury Employees Union throughout
      LMSB and negotiates issues and concerns relating to LMSB.

    11. Coordinates and oversees LMSB Headquarters and Field real estate and property
      requirements.

    12. Coordinates and serves as LMSB liaison for the Health, Safety, and Emergency
      Management programs.

  3. The Office of Management and Finance is comprised of three major components:

    • Finance

    • Human Capital Management

    • Learning and Education (Training)

1.1.24.2.5.1 
(11-01-2006)
Finance

  1. The Finance component:

    1. Formulates the submission of the LMSB budget, develops the LMSB plan,
      manages resource distributions, and ensures that financial plans support division
      priorities.

    2. Tracks the use of resources and establishes financial policies, procedures,
      and controls in coordination with overall Service guidelines.

1.1.24.2.5.2 
(11-01-2006)
Human Capital Management

  1. The Human Capital Management component:

    1. Develops, implements, and evaluates policies and programs that meet LMSBs
      unique strategic human resource needs.

    2. Supports LMSB with workforce forecasting, recruitment planning and identification,
      and resolution of Division-wide labor management issues.

    3. Coordinates with the Services Human Capital Office and Agency-Wide Shared
      Services to ensure that corporate HR policies and personnel service delivery
      support the business objectives of LMSB.

1.1.24.2.5.3 
(11-01-2006)
Learning & Education (Training)

  1. The Learning and Education component:

    1. Creates education and career management strategies, initiatives, and curricula.

    2. Develops and coordinates technical tax training.

    3. Develops and coordinates Leadership education, Leadership Readiness programs,
      Continuing Professional Education development and delivery, and Core employee
      training programs.

1.1.24.2.6 
(11-01-2006)
Performance Management, Quality Assurance and Audit Assistance

  1. The mission of the Office of Performance Management, Quality Assurance,
    and Audit Assistance is to add value to the overall LMSB operation by providing
    all levels of the organization with assessments of operational effectiveness
    for in-process and closed examined cases, and by identifying and evaluating
    promising practices and success stories and promoting those practices among
    the industry groups.

  2. To accomplish the mission, the Office of Performance Management, Quality
    Assurance, and Audit Assistance:

    1. Provides expertise and staff support to the Commissioner, LMSB Division
      and Industry executives for program development, maintenance, and oversight.

    2. Provides assessments of operational effectiveness and compliance to the
      LMSB Commissioner, Deputy Commissioners, Industry Directors, Field Specialist
      Director, Field Operations Directors, Territory Managers, and other management
      personnel and special groups.

    3. Evaluates the quality of examinations to assess technical accuracy that
      is based on full factual development and with minimum burden to the taxpayer.

    4. Ensures focus and adherence to the three balanced measures of Customer
      Satisfaction, Employee Satisfaction/Engagement, and Business Results.

    5. Serves as liaison with other IRS Divisions on matters such as bankruptcy
      and interest and penalty abatement.

    6. Uses quality measurement data to provide guidelines and generate innovative
      quality improvements to the examination process and customer service.

    7. Coordinates a wide range of post-filing activities, issues, and programs
      such as Joint Committee Review, Fast Track, Remote Examinations, Statutes,
      and others.

  3. The Office of Performance Management, Quality Assurance, and Audit Assistance
    is comprised of four sections:

    • Performance Measures

    • Quality Assurance

    • Audit Assistance

    • Business Analysis Review

1.1.24.2.6.1 
(11-01-2006)
Performance Measures

  1. The Performance Measures section:

    1. Gathers organizational performance data from a variety of field sources
      and headquarters functions.

    2. Oversees the administration of the annual Employee Survey process and
      the transactional Customer Satisfaction surveys, and others.

    3. Analyzes and reports on LMSB balanced measures of performance to division
      and IRS leadership and external stakeholders.

    4. Conducts continuous monitoring and analysis of performance data to report
      findings and make recommendations for process improvements.

    5. Identifies and shares promising practices and success stories for replication
      within the division.

    6. Assists headquarters and field operations with the preparation and administration
      of survey instruments.

    7. Develops measures for newly designed compliance processes and proposes
      revisions to existing process measures.

    8. Evaluates organizational performance using recognized performance criteria.

1.1.24.2.6.2 
(11-01-2006)
Quality Assurance

  1. The Quality Assurance Section:

    1. Determines LMSBs balanced measures quality score using the LMSB Quality
      Measurement System (LQMS).

    2. Conducts closed case reviews and open case on-site reviews.

    3. Provides feedback on findings to optimize performance.

    4. Provides case quality data for special projects.

1.1.24.2.6.3 
(11-01-2006)
Audit Assistance

  1. The Audit Assistance section:

    1. Prepares and reviews reports for all examined/surveyed cases with refunds
      over $2 million U.S. Dollars as required by the Congressional Joint Committee
      on Taxation.

    2. Develops and implements processes for a wide range of post-filing activities
      such as fraud, non-filer strategy, statutes, bankruptcy, complex interest,
      and others.

    3. Tracks systemic issues for reporting to the Taxpayer Advocate.

    4. Supports a wide range of LMSB programs such as Limited Issue Focused Examinations,
      Fast Track, and Remote Examinations.

    5. Collaborates with SB/SE and other operating divisions on common programs,
      as appropriate.

1.1.24.2.6.4 
(11-01-2006)
Business Analysis Review

  1. The Business Analysis Review section:

    1. Reviews selected programs and initiatives to address LMSBs program review
      needs.

    2. Undertakes special projects identified by the LMSB Commissioner in support
      of LMSBs Mission and Vision.

    3. Supports the LMSB Commissioner’s ability to review activities and
      programs with a high level of confidence in the data.

    4. Controls review activities as liaison with the Treasury Inspector General
      for Tax Administration office and the Government Accountability Office.

1.1.24.2.7 
(11-01-2006)
Communication and Liaison

  1. The mission of the Office of Communication and Liaison is to provide
    internal communications and stakeholder relationship management to support
    LMSB employees, customers, and stakeholders.

  2. To accomplish the mission, the Office of Communication and Liaison:

    1. Provides strategy and oversight for all internal and external communications
      affecting LMSB, including marketing and media relations.

    2. Coordinates all legislative issues within LMSB and serves as liaison between
      LMSB and National Legislative Affairs.

    3. Coordinates activities with the Service-wide Communication & Liaison
      office.

  3. The Office of Communications & Liaison provides external liaison
    services in the program areas of:

    • Fed/State

    • Disclosure

    • Strategic Relationship Management

1.1.24.2.7.1 
(11-01-2006)
Fed/State

  1. The Fed/State Office:

    1. Coordinates Federal and State tax issues within LMSB.

    2. Serves as liaison between LMSB and National Government Liaison.

1.1.24.2.7.2 
(11-01-2006)
Disclosure

  1. The Disclosure Office:

    1. Provides administrative guidance regarding disclosure and privacy issues.

    2. Coordinates demands for testimony, processing of Court Orders, and maintenance
      of effective Safeguard programs under the Internal Revenue Code § 6103,
      Freedom of Information Act, and the Privacy Act.

1.1.24.2.7.3 
(11-01-2006)
Stakeholder Relationship Management

  1. The Stakeholder Relationship Management program:

    1. Guides the engagement process with external stakeholders.

    2. Coordinates LMSB activity with Service-wide strategy for key stakeholders
      at the national and local levels.

1.1.24.2.8 
(11-01-2006)
Business Systems Planning

  1. The mission of the Office of Business Systems Planning is to provide
    top quality service to support Modernized Information Technology Services
    and business improvement technology.

  2. To accomplish the mission, the Office of Business Systems Planning:

    1. Identifies Information Technology (IT) systems improvement opportunities.

    2. Manages the delivery of IT business improvement and information technology
      projects.

    3. Identifies LMSB business needs and develops technological solutions to
      those needs.

    4. Advises LMSB leadership of any potential IT impact on LMSB business initiatives
      or activities.

    5. Interacts with the Division Information Office to provide ongoing support
      for technology issues.

  3. The Business Systems Planning office is comprised of three areas:

    • The Office of Planning and Oversight

    • The Office of Project Development, Testing, and Implementation

    • The Office of Operations, Support, and Deployment

1.1.24.2.8.1 
(11-01-2006)
The Planning and Oversight Program Office

  1. The Planning and Oversight Program Office:

    1. Provides project management policy and support.

    2. Coordinates Information Technology project and improvement process planning.

    3. Supports LMSBs strategic initiatives and operational priorities.

1.1.24.2.8.2 
(11-01-2006)
Project Development, Testing, and Implementation

  1. Project Development, Testing, and Implementation:

    1. Manages the development of information technology solutions within LMSB.

    2. Tests and implements information technology solutions.

1.1.24.2.8.3 
(11-01-2006)
Operations, Support, and Deployment

  1. The Office of Operations, Support, and Deployment:

    1. Serves as liaison for LMSB on Modernized Information Technology Services
      issues.

    2. Manages hardware refreshment, Common Operating Environment Image/Software
      issues, and project deployment for LMSB.

1.1.24.3 
(11-01-2006)
LMSB Field

  1. The mission of the LMSB Field is to support the Commissioner in the
    accomplishment of the LMSB mission by the administration of corporate tax
    laws, regulations, and procedures, and in compliance activities.

  2. The LMSB Field consists of the Director, Field Specialists and five
    Industry Directors who report to the Commissioner, LMSB Division, and Deputy
    Commissioner, LMSB Division.

  3. To accomplish the LMSB mission, the LMSB Field:

    1. Conducts examinations of tax returns for corporations with assets exceeding
      $10 million U.S. Dollars in assets, and associated Flow-through and Partnership
      returns.

    2. Prepares operational plans and allocations of industry resources to meet
      customer needs.

    3. Assists LMSB customers in understanding their tax responsibilities and
      complying with all tax laws and regulations.

    4. Administers all federal tax laws and tax treaty provisions applicable
      to LMSB customers through compliance checks and the examination of returns.

    5. Maintains professional knowledge of accounting principles, auditing standards,
      procedures, techniques, tax law, industry practices, and regulatory provisions
      and maintains the highest ethical standards of practice.

1.1.24.3.1 
(11-01-2006)
Field Specialists

  1. The mission of the Field Specialists is to support the Industries within
    LMSB, assist other Operating Divisions, and provide customers with top quality
    service by providing Computer Audit, Economist, Employment Tax, Engineering,
    and Financial Products specialty services in pre-filing and examination processes.

  2. The Director, Field Specialists, reports to the Commissioner and Deputy
    Commissioner, Large and Mid-Size Business Division, and is responsible for
    the full range of planning, managing, directing and executing global activities
    of the Computer Audit Specialists, Economists, Employment Tax Specialists,
    Engineers, and Financial Products Specialist’s program areas.

  3. To accomplish its mission, the Director of Field Specialists:

    1. Formulates short and long range program policies, strategies, and objectives.

    2. Provides leadership and management of LMSB specialty services to meet
      customer needs.

    3. Delivers educational activities that assist customers with understanding
      their tax responsibilities and complying with all tax laws.

    4. Builds leveraged partnerships and collaborates with industry stakeholders
      and industry experts to improve business processes, clarify and resolve tax
      issues, and improve division industry knowledge.

    5. Administers all domestic and international federal tax laws and tax treaty
      provisions applicable to corporate taxpayers to ensure consistency in treatment.

    6. Provides specialist support to Strategy, Research and Program Planning
      and to the Pre-filing & Technical Guidance function.

    7. Prepares operational plans and allocations of specialty resources to LMSB
      and other IRS divisions to meet customer needs.

    8. Coordinates with Industry Directors to ensure computer audit expertise
      is available to provide examination support throughout LMSB and other divisions.

1.1.24.3.1.1 
(11-01-2006)
Computer Audit Specialist

  1. The Computer Audit Specialist:

    1. Provides analyses of complex computerized accounting systems, including
      the evaluation of IRS internal controls.

    2. Determines/recommends the most effective method to provide audit data
      required by examiners, including statistical sampling techniques.

    3. Provides computer analyses of large volumes of data.

    4. Designs applications using both standard and custom computer programs.

    5. Searches for creative and innovative ways to use computer assisted auditing
      techniques.

    6. Assists examiners in developing examination documentation, from tax return
      to source documents, and in assuring that the computer records agree with
      the tax return.

    7. Assists all team members, including specialists, in the development of
      significant issues, both within an Industry and across Industries.

    8. Produces spreadsheets, databases, interactive menu-driven applications,
      and analytical reports.

1.1.24.3.1.2 
(11-01-2006)
Economist

  1. The Economist:

    1. Provides expert economic research and analysis to identify and develop
      related issues across industry groups.

    2. Assists in determining the existence and significance of an issue and
      any required adjustment to present a fair representation of a transaction
      on a return.

    3. Resolves conceptual problems in the determination of value and/or price
      and in arriving at objective and sustainable adjustments.

    4. Develops innovative ways of combining data from varied sources to resolve
      an economic problem related to a tax issue, using advanced analytical and
      statistical techniques.

1.1.24.3.1.3 
(11-01-2006)
Employment Tax Specialist

  1. The Employment Tax Specialist:

    1. Provides expert knowledge on employment tax issues by applying audit techniques
      to identify and develop related issues across industry groups.

    2. Identifies, develops and resolves employment tax issues based on materiality,
      consistency, and compliance considerations.

    3. Assists in determining resolution to issues involving employment tax,
      Corporate Executive Compensation, penalties, and other related issues.

    4. Conducts research and prepares reports on current and emerging issues.

1.1.24.3.1.4 
(11-01-2006)
Engineer

  1. The Engineer:

    1. Provides expert knowledge on engineering matters by applying audit techniques
      to identify and develop related issues across industry groups.

    2. Assists in determining the amount of the tax liability based on technical
      considerations, engineering issues, or asset valuations.

    3. Performs valuations, provides technical assistance, and completes appraisal
      assignments for a variety of purposes.

1.1.24.3.1.5 
(11-01-2006)
Financial Products Specialist

  1. The Financial Products Specialist:

    1. Provides expert knowledge for matters transacted with the use of financial
      products.

    2. Utilizes audit techniques to identify and develop issues of compliance
      potential to individual and/or all Industry groups.

    3. Identifies, develops and resolves financial product issues of national
      scope with significant dollar impact as critical to effective tax administration.
      Ensures the issue examinations are completed on a uniform and consistent basis.

    4. Performs effectively planned and managed examinations of financial product
      issues resulting in quality determinations with minimal burden to the Service
      and taxpayers.

    5. Accumulates and disseminates specialized audit techniques for identified
      tax avoidance and evasion schemes and other information useful in planning
      and executing examinations to the field.

1.1.24.3.2 
(11-01-2006)
Industries

  1. The mission of the five Offices of the Industry Director is to provide
    Large and Mid-Size Business customers top quality service by helping them
    understand and comply with all applicable tax laws and by applying the tax
    law with integrity and fairness to all.

  2. Industries are grouped into business market segments to better serve
    the unique needs of customer groups. The five Industry segments are:

    • Financial Services

    • Retailers, Food, Pharmaceuticals and Healthcare

    • Natural Resources and Construction

    • Communications, Technology and Media

    • Heavy Manufacturing and Transportation

  3. Each Industry Director reports to the Commissioner and Deputy Commissioner,
    Large and Mid-Size Business Division, and is responsible for the full range
    of planning, directing, managing, and executing the global tax activities
    of the customers in their Industry and those geographically collocated within
    their areas of responsibility.

  4. To accomplish its range of responsibilities, each LMSB Industry:

    1. Formulates short and long range program policies, strategies, and objectives
      specific to the Industry’s operations.

    2. Provides leadership and management of LMSB services with emphasis on the
      Industry’s specific taxpayers and on other Industry’s customer
      segments that are geographically located within their area of responsibility.

    3. Administers pre-filing and post-filing issue management strategies.

    4. Provides educational activities and outreach that assists Industry customers
      in understanding their tax responsibilities and complying with all tax laws.

    5. Builds leveraged partnerships and collaborates with stakeholders and experts
      to increase awareness, improve business processes, clarify and resolve tax
      issues, and improve knowledge.

    6. Administers all domestic and international federal tax laws and tax treaty
      provisions applicable to customers and ensures consistency in treatment among
      taxpayers.

    7. Identifies emerging trends and issues for use in the development of strategic
      initiatives to improve customer service and compliance.

    8. Prepares operational plans and allocations of resources to meet customer
      needs.

    9. Ensures all specialty tax services are provided to meet customer needs.

    10. Identifies, designs and implements improvements to business processes
      and systems.

  5. Each Industry is comprised of:

    • Field Operations

    • Territories

    • Teams

1.1.24.3.2.1 
(11-01-2006)
Field Operations

  1. Each Office of Field Operations is led by a Director who reports to
    one of the five Industry Directors of the Large and Mid-Size Business Division
    and is responsible for the full range of planning, directing, managing, and
    executing all activities related to the taxpayers assigned to that Industry
    and those geographically collocated within his/her area of responsibility.
    The Office of the Director of Field Operations:

    1. Provides complete tax administration services, including pre-filing educational
      outreach and post-filing compliance activities to meet the needs of the large
      and mid-size businesses that are within and among their assigned industries.

    2. Plans, develops, directs, and implements a comprehensive tax administration
      program that enhances compliance, ensures consistency in taxpayer treatment,
      and continuously improves business systems and processes.

    3. Prepares operational plans for resource deployment to meet customer needs.

    4. Ensures field specialist resources are available to support program mission.

    5. Advises in the use of pre-filing and post-filing issue management strategies.

    6. Collaborates with stakeholders and experts to increase taxpayer education
      and provides for and participates in opportunities for outreach events.

    7. Ensures employees are adequately trained in industry practices, issues,
      accounting systems and examination techniques.

1.1.24.3.2.2 
(11-01-2006)
Territories

  1. Each Territory is led by a Territory Manager who reports to a Director
    of Field Operations and is responsible for the full range of planning, directing,
    managing, and executing all activities related to the taxpayers assigned to
    the Territory. The Territory Manager:

    1. Ensures the administration of tax services to meet the needs of large
      and mid-size businesses within his/her assigned territory.

    2. Plans, develops, directs, and implements tax administration programs that
      enhance compliance and ensure consistency in taxpayer treatment, and continuously
      identifies improvements to business systems and processes.

    3. Prepares operational plans for resource deployment to meet customer needs.

    4. Advises on the use of issue management strategies with territory customers.

    5. Collaborates with stakeholders and experts to increase taxpayer education
      and participates in outreach events.

    6. Ensures employees are adequately trained in industry practices, issues,
      accounting systems and examination techniques.

1.1.24.3.2.3 
(11-01-2006)
Teams

  1. Each Examination Team is led by a Team Manager who reports to a Territory
    Manager of the Large and Mid-Size Business Division and is responsible for
    planning, directing, managing, and executing all activities related to the
    taxpayers assigned to his/her team. The Team Manager:

    1. Ensures the administration of tax services and compliance activities of
      the taxpayers assigned to the team.

    2. Plans, develops, directs, and monitors the case related activities of
      the Team Coordinator and Team Members assigned to each taxpayer case.

    3. Ensures consistency in taxpayer treatment, enhances compliance through
      educational opportunities, and identifies improvements to business systems
      and processes.

    4. Prepares operational plans for resource deployment to meet customer needs.

    5. Advises the examination team in the use of pre-filing and technical guidance
      services.

    6. Collaborates with industry stakeholder groups to increase taxpayer education.

    7. Ensures employees are adequately trained in industry practices, issues,
      accounting systems and examination techniques.

Exhibit 1.1.24-1 
(11-01-2006)
Large and Mid-Size Division Organizational Chart

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