IRS Operating Divisions – Paul Gaulkin CPA

organization-chartThe IRS is composed of many different operating divisions that oversee different management functions. Below we will list the main divisions that a taxpayer or business would deal with.

Wage & Investment Income Division

The wage & investment income division deals with individual taxpayers who only receive wage and/or investment income. In most cases, a taxpayer will only deal with this division once a year when they are filing their tax return. 88 million taxpayers file their tax return annually and highly compliant with the tax code. Most of the taxpayers who file with this division earn under $50,000 per year.

Small Business & Self Employed Division

The small business & self employed division deals with self employed taxpayers and small businesses. This includes corporations and partnerships with assets of less than $10 million. This division handles about 45 million filers annually and will interact with these filers 4 to 60 times per year.

Large Business & International Division

The large business & international division deals with a much smaller number of filers per year, around 200,000. In order to be subject to filing with this division, a business needs to have assets valued at over $10 million. The larger taxpayers in this group deal with the IRS on a continuous basis because the issues are very complex and ongoing.

Tax Exempt Organizations & Government Entities Division

This division deals with pension plans, exempt organizations and governmental entities. This division typically deals with about 20 million filers annually.

Criminal Investigation

This unit of the IRS is regarded as serving the public by investigating potential criminal violations of the Internal Revenue Code. This unit operates on a nationwide basis and has 35 Special Agent In Charge Offices around the country.

IRS Appeals Office

The IRS Appeals Office is in charge of dealing with appeal cases that are filed with the IRS. This office is based in Washington D.C. and is subdivided into three groups. Appeals of large and mid sized business, appeals of small businesses and self employed taxpayers, and appeals of wage and investment individuals.

National Taxpayer Advocate

The National Taxpayer Advocate program was established to help taxpayers who are having trouble resolving their IRS issues in the normal administrative ways.

Office of Chief Counsel

This offices main job is to provide legal services to the operating divisions, plan the use of litigation, and assist in helping develop new taxpayer service initiatives.

Office of Professional Responsibility

The office of professional responsibility is in charge of creating and enforcing standards and conduct for tax professionals.

Whistleblower Office

This whistleblower office was established to receive tips from individuals who spot tax problems at home or in their work place and wish to report them to the IRS.

About Paul Gaulkin CPA

Paul Gaulkin is a Certified Public Accountant and enrolled with the U.S. Treasury to practice before the IRS. Mr. Gaulkin possesses unique technical knowledge in the process of securing relief for taxpayers nationwide with IRS and State tax problems. With an accounting degree from Florida International University, he is able to transform complex tax and accounting problems into easy to understand solutions.

Comments are closed.