The Director, CSO HQ Operations reports to the Director, CSO.

Director, CSO HQ Operations serves as the operational link between all SB/SE CSO components.

Director, CSO HQ Operations coordinates programs with all Business Operating Divisions (BODs).

The following managers report to the Director, CSO HQ Operations:

The website containing information on CSO HQ Operations is: http://mysbse.web.irs.gov/opsupport/cso/csoorg/csohqop/default.aspx.

CSO HQ Operations staff contact information and assignments is found on the IRS Intranet at: http://mysbse.web.irs.gov/opsupport/cso/csoorg/csohqop/PSPcontact/default.aspx.

The Chief, CSO Support, Disaster Assistance and Issue Management Resolution System reports to the Director, CSO HQ Operations.

The CSO Support staff partner with interagency counterparts within SB/SE, Wage and Investment (W&I), Large Business and International (LB&I), SMART Human Capital Office (HCO), Taxpayer Advocate Service (TAS), and Tax Exempt and Government Entities (TE/GE) developing processes and supporting the SB/SE Business Performance Review (BPR), IRS Strategic Plan, and Tax Gap initiatives.

CSO Support staff coordinate issues on behalf of the CSO Directors that concern NTEU, SB/SE SMART Human Capital Office and Labor Relations (LR).

CSO Support staff collaborate with Information Technology (IT) concerning equipment and Work Request Management System (WRMS) issues.

The mission of CSO Support is to establish and maintain critical operational and administrative support to all CSO functions, enabling CSO HQ Operations, SL Field, and Communications to achieve their respective goals and objectives. CSO Support develops programs and policies, reviews internal procedures/processes, and provides assistance. The assistance includes conducting internal workshops and preparing written resource materials for the development and implementation of local procedures. CSO Support coordinates with other internal partners who have responsibilities related to the operation of SB/SE CSO.

CSO Support provides overall governance, strategic planning, development, monitoring, and oversight of policy and process implementations to assist CSO in accomplishing their mission through the following activities:

The office of the Director, Operations Support (DOS) provides a strategic direction to senior leadership on the priorities that DSO should pursue to meet IRS goals, contained in the IRS Strategic Plan, while effectively using limited resources.

CSO Support represents CSO and works closely with DOS in developing the CSO Business Plan.

CSO Support leads a cross-functional team that develops the CSO Business Plan detailing activities supporting the DOS Plan.

The BPR is a performance management document that is prepared quarterly and presented to the Deputy Commissioner, Services and Enforcement. DOS provides general oversight for reviewing and editing CSO submissions.

Chief, CSO Support, Disaster Assistance and Issue Management Resolution System is responsible for coordinating the CSO input to the BPR. CSO Support developed a CSO Mgmt - HQ Operations Joint SharePoint site to maintain the draft BPR in-process documents. Permission to access the site is required.

Copies of the completed SB/SE BPR documents are maintained on the Strategy and Finance website.

The OR, conducted by the Director, Operations Support is generally held bi-monthly. During the OR the Director, CSO reports on the following:

CSO Support is responsible for preparing the documents for the OR by consolidating the input from all CSO Functions, which they enter on the CSO Mgmt - HQ Operations Joint SharePoint site. Permission to access the site is required.

CIPs are one method the IRS uses to identify and select compliance workload. These projects involve using either internal or external data to identify a group of taxpayers that may have a compliance problem. The IRS uses compliance resources and non-audit/collection activities to correct the compliance problems. The non- audit/collection activities also called alternative treatments, may include:

The Chief, CSO Support, Disaster Assistance and Issue Management Resolution System, has the following responsibilities:

The CSO cross-functional team will assist in the development, implementation, and reporting on all CSO alternative treatments

The CSO Support analyst coordinating the SB/SE CIP Program is responsible for maintaining records on all SB/SE CIPs, as well as monitoring, and reporting CSO activities taken on all SB/SE CIPs

Detailed procedures for coordinating this program are available in a desk guide located on the CSO Support & Disaster Assistance SharePoint site. Permission to access the site is required.

CSO has established procedures for submitting research projects that supplement the SB/SE Research Procedures. Step-by-step procedures are in place for requesting, approving, controlling, and monitoring research projects. The procedures and forms are available on the Research website: http://mysbse.web.irs.gov/opsupport/financeresearchstrategy/research/reqresrch/default.aspx

CSO Support analyst who coordinates the CSO Research requests is responsible for coordinating, centrally controlling, and monitoring all CSO research requests.

CSO Support serves as the liaison between CSO and SB/SE Research and assists with formulating, expediting, requesting, and processing all research requests.

Each CSO functional office is responsible for generating and developing its own research projects or ideas and for submitting their research requests through CSO Support.

The Internal Management Document (IMD) coordinator for CSO is located in CSO Support and has responsibility to oversee and coordinate the development, delivery, and maintenance of the following CSO documents:

CSO Support's IMD coordinator is also responsible for coordinating the review and concurrence of cross-functional IRMs, Interim Guidance Memorandums, Delegation Orders, Policy Statements, and Memorandums of Understanding owned or requested by other operations. The analyst ensures Form 2061, Document Clearance Record, is forwarded to the appropriate CSO group(s) performing the review and monitors due dates, comments, and concurrences.

CSO reports and records hours by Organization Function and Program (OFP) codes in the Single Entry Time Reports (SETR) system.

CSO Support serves as liaison between the CSO Directors office and/or Strategy and Finance to alert CSO functions of changes to accounting line data or OFP codes, or when time reporting assistance is needed.

Weekly validation of SETR is required as follows:

OFP codes, designed to track hours, are available in SETR. CSO Support compiles certain reports (i.e. Disaster) quarterly or as needed to gauge how time is applied by the CSO organizations.

The CSO SharePoint site contains the valid CSO OFP codes (including regular time and disaster) along with acceptable accounting strings for ACA and FATCA activity.

SB/SE is responsible for determining the labor and non-labor costs expended by each organization within SB/SE that provides services related to the OASDI and HI Trust Funds. The Budget Office quarterly provides these costs to the Beckley Finance Center (BFC). In addition, each year SB/SE must provide relevant information to the BFC for preparation of a forecast of OASDI and HI Trust Funds expenses expected the next fiscal year.

The CSO consolidated SSA report captures the SL FTE count for the portion of work connected to the Federal Insurance Contributions Act (FICA) administration also referred to as Social Security and Medicare. A pre-determined percentage of certain program work is reported for charge back to the SSA Trust Fund Account.

CSO is required to report the cost of our outreach and education efforts related to S/B employers and self-employed taxpayers to S&F. A spreadsheet is maintained to support quarterly costs and the fiscal year assumption used to calculate the data.

The total labor (direct program hours) and non-labor (overhead, managerial, and clerical) costs for each quarter must be provided within 10 business days following the end of each quarter.

A CSO Support analyst gathers and submits a consolidated response to the SB/SE S&F Budget Analyst quarterly who performs an analysis to compare estimated costs and documents significant variances.

Samples are available, for the CSO Support analyst responsible for this report, in a desk guide located on the CSO Support & Disaster SharePoint site. Permission to access the site is required.

The Employee Suggestion Program (ESP) is a vehicle for submitting ideas for improving the organization. Employees are encouraged to submit acceptable ideas and management agrees to consider granting an appropriate award for those adopted. Refer toESP Business/Operating Divisions Program Handbook and ESP Business/Operating Divisions Program Training Guide for additional guidance.

Employees submit all suggestions via the Employee Suggestion database: http://esp.web.irs.gov.

Suggestions that impact CSO operations are reviewed and assigned to CSO Subject Matter Experts (SMEs)

CSO Support responsibilities:

CSO Suggestion responsibilities:

To accomplish the program responsibilities, CSO Support receives the following guidance and support from SB/SE SMART Human Capital Office - Information Management on the Employee Suggestion Program:

SB/SE SMART Human Capital Office - Information Management owns the ESP process. Both CSO Support and SB/SE SMART Human Capital Office - Information Management coordinate efforts to meet both organizations’ employee suggestion program needs.

For additional information on ESP refer to:

CSO Support, in coordination with the Director, CSO (staff Budget Analyst) develops and coordinates all hiring and staffing activities within the CSO organization.

CSO Support responsibilities:

The S-ROC is the method SB/SE uses to review and approve proposed organizational changes. The Director, SB/SE Human Capitol Office, is responsible for monitoring and coordinating organizational change proposals

After discussing an organizational change with CSO management and Directors, the S-ROC process begins to seek approval of the organizational design changes. The S-ROC process is not intended as a replacement for routine processes already in place or to secure funding of additional positions, upgrades, etc. The S-ROC process provides approval to the organizational design only. Once the S-ROC is approved, see IRM 11.53.3.2.14 for approval levels by categories, the implementation of the new design (e.g. filling positions) is completed in accordance with current Finance and Human Resource guidelines

The CSO Support analyst will:

CSO functional office's responsibilities:

S-ROC proposed changes fall into one of three categories. The category depends on the nature, scope, cost, and expected impact of recommended organizational changes. The three categories, their purpose and review/approval authority are:

To accomplish these responsibilities, CSO Support receives guidance and support from SB/SE Human Resource Office.

For additional information on the SB/SE S-ROC program refer to: IRM 1.53.1, Managing Organizational Change.

For additional information on the SB/SE procedures refer to: http://mysbse.web.irs.gov/opsupport/hc/humresact/sroc/default.aspx.

CSO Support is responsible for developing, coordinating, and monitoring the CSO training plan and training budget in conjunction with all CSO functions.

CSO’s Training Program ensures "just in time" training needs are met for the employees of the CSO Organization.

The Director, CSO HQ Operations has responsibility for the oversight, development, and delivery of the CSO Training Program.

The Director, CSO HQ Operations responsibilities:

CSO Support responsibilities:

To accomplish these responsibilities, CSO Support receives guidance from SB/SE SMART Human Capital Office, Workplace Management (WPM), and AWSS on:

For additional information, refer to the AWSS - Real Estate and Facilities Management website for guidelines on space management: http://awss.web.irs.gov/REFM/RealPropertyManagement/RealPropertyManagement.aspx.

The Business Systems Planning (BSP) Business Program Management staff provides assistance to project managers and their project team using the Project Management Discipline (PMD) to develop project documentation. Using PMD will increase the probability of the project’s success. CSO Support coordinates this process for CSO.

The objectives of CSO's reporting procedures for the Project Support and Governance process are:

The Risk Management Group is the lower level of governing body within SB/SE which allows a venue for projects to update management on status of projects, discuss issues or risks in which the PM may need assistance or want to bring to management's attention, discuss successes and accomplishments, discuss milestones, and exits approved or escalated issues or risks to higher levels of authority. The Business Program Management Office conducts a monthly Risk Management Group (RMG) meeting. The RMG is a forum to address project risks and remove barriers to project completion. The RMG Charter provides guidelines for the establishment and operation of the SB/SE RMG. It sets forth the objectives, scope, organization, responsibilities, and general methods of operation.

The SB/SE Governance Board is the second level of a two-tiered SB/SE Project Management infrastructure. The Governance Board meets monthly and is chaired by the Deputy Commissioner. SB/SE Directors participate to make policy decisions, report project status (on an exception basis), discuss cost-cutting OU project issues, present topics requiring decisions of the Governance Board, communicate IT issues/events, and report "need to know" items.

The scope of CSO’s reporting procedures for the SB/SE Governance Board process are:

When CSO has a need to consult with BSP to ascertain the required support for a new project(s), the OU Representatives and the BSP staff will work jointly to determine which project/effort goes to which process. Projects under the RMG are:

Presently, all CSO’s projects and other major efforts are governed under the SB/SE Governance Board structure. The general guidelines for assigning a project to this method of governance are:

CSO Support responsibilities:

To accomplish these responsibilities, CSO Support receives guidance from IT and SB/SE BSP on the following:

The Unified Work Request (UWR) process provides a standard, defined process for registering and managing all demand for IT products and services. It uses work requests to represent a contract between IT and business/ functional operating divisions (BOD/FOD) for IT service and product delivery. The process is intended to provide transparency for all stakeholders and to facilitate work request submission and response.

The Work Request Management System (WRMS) is a centralized system which requires Work Request (WR) submissions to be worked on-line, through collaboration and coordination between the Requestor, (the CSO organization), and the Supplier/Programmers, (IT).

Responsibilities of the WR Requester and Approver:

WR Requester: The individual who creates the work request in WRMS or on behalf of the requester. The WR requester is required to designate an approver and may designate additional approvers as well.

WR Request Approver: The request approver in WRMS is the central organizational point of contact for the UWR process and designated with the authority to approve WRs for the OU Director and responsible for:

Submission of on-line (OL) 5081 and Training Requirements:

CSO Support, in coordination with the staff of the Director, CSO and SB/SE Leadership Development Office develops and coordinates the Frontline Manager and Senior Management Readiness Programs activities within the CSO Organization.

CSO Support responsibilities:

Samples are available, for the CSO Support coordinator, in a desk guide located on the CSO Mgmt - HQ Operations SharePoint site. Permission to access the site is required.

The Career Learning Plan (CLP) is a continual learning tool. Creating and maintaining a Career Learning Plan (CLP) is a critical component in building your career. The CLP database allows employees to create a comprehensive development plan to support and track progress in their careers.

The purpose of the Career Learning Plan (CLP) on-line database is to centralize CLPs with the ability to update CLPs for all employees in CSO. This application is to assist employees to develop a plan towards a specific goal with a list of developmental activities directed to achieve specific skills in a current job or to prepare for advancement

The centralization of CLP data can assist managers when considering personnel for detail opportunities. The CSO CLP database contains data from the CSO functions:

Each employee is responsible for keeping their CLP and personal data up to date. It is important to keep the CSO CLP database complete, current, and accurate at all times as management reports can be created to monitor employee career goals. If your manager permanently changes, go to the menu under "Administration" and select "Edit Employees" to record the change.

Refer questions regarding the database and/or reports to CSO .

Issue management is an important tool in our efforts with stakeholders and practitioners to effectively influence compliance with tax laws. CSO has the primary responsibility to ensure that issues raised by SB/SE stakeholders are addressed and, when possible, resolved.

Issue management through IMRS provides a framework of support for managers to ensure proper tracking and response to stakeholder issues.

Issue management is tracked and monitored through the following databases:

The IMRS Database facilitates tracking and monitoring of national and international issues.

The IMRS Database allows SB/SE a proactive way to gather data on issues, detect trends, monitor and respond to issues, and assist Communications in developing relevant outreach materials.

The IMRS Local Issues Database (LID) captures issues initially raised and worked locally in the Stakeholder Liaison areas.

The IMRS Q&A Database design parallels and expands the IMRS database. The purpose is to catalog and house FAQs for continuing reference and eliminate duplicate research efforts. The system functions as an additional source of information available to IMRS users. The Q&A flow chart available on the IMRS SharePoint site explains the process.

The IMRS headquarters staff includes the IMRS program manager, team lead, and HQ analysts.

The role of the IMRS program manager and team lead is to be both a leader and a facilitator. It involves monitoring, advocating for issue solutions with business owners and program managers, analyzing issues and compliance trends, representing IMRS interests at the national level, and working constructively with other offices and operating units while managing relationships in a manner that resolves issues and concerns and fosters taxpayer service and voluntary compliance. The IMRS program manager and team lead work closely with CSO functions including Stakeholder Liaison Field (SL Field), Stakeholder Liaison Headquarters (SL HQ), and Communications, as well as other BODs, such as W&I, to address specific national issues. Some of the specific duties of the IMRS program manager and team lead are to:

The role of the IMRS HQ analyst is as follows:

The role of the IMRS Working Group (WG) member is as follows:

The role of the SL Field area manager is as follows:

The role of stakeholder liaisons is as follows:

IMRS provides a comprehensive, multi-functional approach for requesting and/or updating outreach material. The Outreach Request Guidance Document located on the IMRS Intranet home page clearly establishes CSO employee and WG member responsibilities.

The outreach product request approval process is as follows:

SL managers and WG members should ensure that employees within their areas understand:

The IMRS SharePoint site provides a single Intranet workspace for the IMRS HQ staff and IMRS WG to coordinate schedules, organize documents, and participate in discussions.

SLs can access documents and information on the IMRS SharePoint site titled "Documents." these sections may include the following:

The IMRS SharePoint site also includes the following:

WG Members, SLs and HQ staff use the IMRS SharePoint "discussion board" feature to comment about potential issues and requested outreach material. IMRS WG members are strongly encouraged to participate in these shared discussions to provide observations and specific circumstances from their own areas that relate to the items under discussion. Only by including the insights and viewpoints of all area WG members can the IMRS HQ staff make the best possible decisions about how to respond to the issues and concerns raised on the IMRS SharePoint discussion board.

The IMRS HQ staff SharePoint site provides a shared workspace for the IMRS program manager, IMRS team lead, and the IMRS HQ staff to coordinate proposed policies, post draft documents, share pending issues and concerns, and provide a central location for documents related to specific HQ Staff policies and processes

Authorized users can access documents and information on the IMRS HQ staff SharePoint housed under "Shared Documents" . Other sections include the following:

The IMRS HQ staff produces a variety of reports that assist the SL in discussing current issues with their stakeholders and keep them updated on IMRS changes.

The IMRS HQ staff generates input for the Director, CSO Monthly Report, Business Performance Review, Operational Review, and ad hoc reports.

An IMRS SL Manager Guide is available on the IMRS Intranet Home Page.

Analyst Handbooks are available on the IMRS HQ Staff SharePoint site.

Access to the System is as follows:

Collector Issue - New legislation and regulations often generate numerous questions from practitioners before a business owner or Counsel has finalized and shared the information or procedures necessary to implement them. IMRS may open an issue specifically designed to collect those inquiries.

Issue Management Resolution System (IMRS) - A Web-based application that permits tracking and monitoring of national and international issues identified by Stakeholder Liaison partners and stakeholders. The system provides management officials with a tool to perform a trend analysis to determine how widespread issues are and it also captures issues in a centralized electronic format.

IMRS Local Issues Database – A database developed to capture issues raised in any Stakeholder Liaison area. Issues not resolved locally are elevated to IMRS or referred to other systems.

IMRS Q&A Database – The IMRS Q&A database is designed to catalog and house FAQs so others can use them without reinventing and/or re-researching a response. The system functions as an additional source of information available to the IMRS user. The link to the database is at http://sbse.web.irs.gov/cl2/sl/IMRS_QA/default.asp .

IMRS User Guide – The IMRS User Guide is an on-line guide that describes how to use the IMRS System and provides detailed screen shots of system applications. It is available on the IMRS Intranet Home Page.

IMRS SL Manager Guide – The IMRS SL Manager Guide is an on-line guide that describes the roles and responsibilities of the manager, working group member and adjunct analysts.

Analyst Handbooks - Analyst Handbooks are online guides that describes the duties and explains processes of an IMRS analyst, including those duties conducted by adjunct analysts.