LB&I personnel must also adhere to guidance regarding separation of duties involving campaign workload selection. LB&I personnel are precluded from performing an examination of a taxpayer and advising, consulting, or mentoring during the examination of a taxpayer if they:

Campaign Subject Matter Experts and Filter Development: An employee submits a campaign suggestion. As part of the prioritization and triage, CP&A requests the involvement of a PN SME to assist in developing a filter that will identify returns with the issue identified in the campaign submission. The SME works with CP&A to develop a formula based on items anticipated to be on tax returns. Part I of the RICB form requesting approval for the filter is prepared. The purpose of the initial filter is to generally identify the population from tax return and other data. This step may include consideration of possible interaction of various tax return line items and forms to incorporate areas the field typically considers in risking for the issue. None of these activities are workload selection that will cause separation of duty concerns. SMEs may also be involved in analyzing the redacted results of the Part I filter output. They can provide input to further refine the filter to narrow results and provide more focus. However, SMEs may NOT be involved in reviewing un-redacted output of filters. SMEs can assist CP&A in preparing the Part II RICB request, but cannot see the Part II filter results (where taxpayer identifying information is involved). If SMEs review un-redacted filter results, or participate in classification (see below) of particular taxpayers, they cannot participate in examining or mentoring examining agents in connection with those taxpayers. They can participate in generic network calls, and discuss and consult on issues arising in the campaign, to the extent not taxpayer specific. They may also mentor and advise with respect to other taxpayers.

Disclosure Reviews: Some campaigns involve review of disclosures that are mandated by formal IRS guidance (such as a listing notice, or an identified transaction of interest). Other disclosures can come from a variety of sources such as a treaty or an agreement to exchange information with a foreign country, an OECD BEPS Action 5 disclosure of rulings, or a John Doe summons. In these situations, a policy decision has been made that certain information should be received by the IRS to assist compliance efforts. These disclosures frequently contain identifying information, including names and EINS of promotors and participants. For instance, if the campaign involves a transaction of interest or listed transaction notice, the participant and material advisor disclosures are reviewed. This screening, sorting, or grouping process is typically performed by examiners or SMEs. Reviews at this stage are generally intended to sort the population into more manageable groups, but not for the purpose of selecting them for examination. Usually, the goal is to narrow the population by risk and select participants (and their returns) or materials advisors to forward for classification. Individuals involved in disclosure reviews for triage and developing a campaign submission or developing classification materials for classifiers to use in determining which cases to audit will not be considered by LB&I to be involved in workload selection. Accordingly, they are permitted to participate and advise in network calls, and may consult on taxpayer-specific issues arising in the campaign. Sometimes, however, the disclosure review directly identifies returns for examination without the need for further classification. In those instances, the individuals involved may not consult on taxpayer-specific issues arising in the campaign.

Participation in Governing Bodies: LB&I PA Directors and other executives participating in steering committees, CISC, and the CSC provide oversight over the entire campaign process. Their roles in reviewing and approving campaigns, including filter reviews, considering appropriate treatment streams, monitoring, modification and making campaigns not currently active does not require any direct involvement in workload selection or execution of treatment streams. Accordingly, their activities should not pose any separation of duty risk.

Classifiers: PA personnel classify returns for taxpayer-specific treatment streams. Because classifying is performing workload selection, classifiers and those reviewing classifications will not be permitted to participate in examination or execution of taxpayer specific treatment streams (with respect to returns they classified). In addition, they cannot participate in advising or mentoring with respect to returns they classified. Classifiers and their reviewers can participate in network calls and discuss issues arising in campaigns but cannot consult on specific taxpayers if they classified the return. They can participate in examination and mentoring involving returns they did not classify. For example, an examiner from CBA DFO-W that classifies campaign returns to be worked by CBA DFO-E, could examine returns that were classified by CBA DFO-E. Classifiers cannot participate in initial prioritization and triage, Campaign Submission Owner development, Part I and Part II filtering, advising in campaign calls (with respect to returns they classified), monitoring, modification and discontinuing the campaign, given their involvement in taxpayer specific activities.

Examiners: Once classifiers have selected taxpayers for examination (or other taxpayer specific treatment streams), or the case is sent directly to the field for risk analysis after being selected for examination, subject matter and geographic PA personnel (Examiners) will execute the campaign. Examiners will, where appropriate for the campaign, risk returns, conduct exams, be involved in campaign calls as advisors and listeners and act as formal campaign mentors. They can also participate in Campaign Submission Owner development and Part I filtering, monitoring, modification and discontinuing campaigns. Examiners cannot participate in Part II filtering. They cannot classify returns they will examine

Managers: Frontline managers typically will have direct involvement in many of the steps previously described. Senior Managers, for example territory or program managers, may also have direct involvement in certain campaign activities. Managers with such direct involvement will be subject to the same limitations as the personnel they manage. For example, the manager reviewing return classification will be subject to the same limitations as the classifier performing that function. Managers who do not have direct involvement in a taxpayer specific function (Part II filtering or classification), but who rather perform a general oversight function, will not be limited in their participation in other campaign activities.

Counsel: Counsel generally acts as advisors to LB&I and are not the decision makers with respect to campaigns, including campaign execution, monitoring, modification and discontinuing campaigns. Counsel may consult on all campaign activities in accordance with their internal guidance.