11.4.1. Governmental Liaison Operations

(1) The Governmental Liaison (GL) program facilitates the exchange of data and fosters partnerships with federal, state, and local governmental agencies to improve tax administration, in accordance with Policy Statement 11-98, FedState Relations. See IRM 1.2.1.11.13, Policy Statement 11-98 (Formerly P-6-14).

(2) GL began as a limited information exchange program in the 1920s and is now a major IRS liaison program to foster and maintain joint tax administration projects to achieve tax compliance and Service objectives via partnerships with federal, state and local governmental agencies.

(3) In 1991, the Office of FedState Relations was created in the IRS National Office. From 1994 through 1996, FedState was institutionalized in the field with the creation of FedState regional, district office and service center program managers.

(4) In July 2000, the program was expanded to include new GL positions, assigned responsibility for relationships with the 50 states, the District of Columbia (D.C.) and the U.S. Territories. Field GLs reported to Governmental Liaison and Disclosure (GLD) Area Managers and a centralized structure headquartered in Washington, D.C.

(5) In October 2005, GL became a part of GLD in the Communications, Liaison and Disclosure operating unit of the Small Business/Self-Employed (SB/SE) Division.

(6) In June 2011, GLD became a part of Privacy, Governmental Liaison and Disclosure (PGLD), a new organization under the Deputy Commissioner, Operations and Support. As part of this realignment, the management structure of GL changed, establishing the Associate Director, Governmental Liaison position, a GL Headquarters/Policy (HQ/Policy) manager position, as well as Field GL East and West manager positions, retitled as Chief, GL HQ/Policy and Chief, GL East and West, respectively. The headquarters and field management staff report directly to the Associate Director, GL.

(7) Effective December 9, 2013, GLD was combined with the Office of Safeguards to form Governmental Liaison, Disclosure, and Safeguards (GLDS), reporting to the Director, GLDS.

(8) In 2016, PGLD updated the job title for various functions to Governmental Information Specialist. In the IRM below, the Government Information Specialist in GL are referred to as Governmental Liaisons.

(9) In 2023, PGLD updated the job title of HQ/Policy Governmental Liaisons to GL Federal Analyst and added GL State Specialist for select Field employees tasked with working with the business units on state Memorandum of Understanding (MOU) revisions.

(1) The following items govern the authority pertaining to Governmental Liaison operations:

• IRM 1.2.1.11.13, Policy Statement 11-98 (Formerly P-6-14)

• IRM 11.3.32.3, Basic Agreements

• IRM 11.3.32.4, Implementing Agreements

• IRM 11.3.32.6, Memorandums of Understanding

(1) The Office of Governmental Liaison develops and implements cooperative partnerships between the IRS and state tax agencies, as well as other federal and local governmental agencies.

(1) Governmental Liaisons (GLs) report directly to a group manager for either Federal or Field assignments.

• GL Federal Analysts serve as liaisons between federal agencies and IRS business units.

• Field Governmental Liaisons (Field GLs) serve as a liaisons between state/municipality agencies and IRS business units.

(1) The Office of Governmental Liaison reports program updates in regular Operational Reviews with the Director of Privacy, Governmental Liaison, and Disclosure (PGLD).

(2) Governmental Liaison (GL) operates and controls access to its SharePoint Online (SPO) and OneDrive for use in storing, developing and sharing documents within the function and with IRS reviewers on an as needed basis.

(1) See Exhibit 11.4.1-1, Acronyms, for a list of acronyms used in this IRM and their definitions.

(1) IRM 11.4.1, Governmental Liaison Operations.

(2) Disclosure and Privacy Knowledge Base.

(3) IRC 6103, Confidentiality and disclosure of returns and return information.

(1) Assist the business units in formulating, developing, testing, and implementing new initiatives.

(2) Provide national oversight and coordination of new initiatives, including the development of memorandums of understanding (MOUs), if applicable.

(3) Serve as the point of contact for field and headquarters business unit staff.

(4) Develop policy and provide oversight for the IRS Governmental Liaison (GL) program and facilitates the identification and resolution of legal and disclosure issues impacting initiatives.

(5) Serve as a liaison between IRS headquarters and federal, state and local governmental agencies (for non-Tax Exempt and Government Entities (TE/GE)-related activities).

(6) Measure overall program effectiveness.

(7) Serve as primary liaison with the Federation of Tax Administrators (FTA) and for the Multistate Tax Commission (MTC).

(8) Support IRS training classes and materials that are offered for state and local governmental agency personnel.

(9) Coordinate with Safeguards and assists Safeguards, as necessary, in soliciting overdue Safeguard Security Reports (SSRs), resolving serious deficiency findings, corrective actions and delivering key messages to external agency partners.

(10) Provide information annually for the Disclosures to State Agencies Spreadsheets folder on SharePoint Online (SPO).

(11) Refer to and/or consult with Disclosure and Data Services, as appropriate, on requests for federal tax information (FTI) from other governmental agencies or for other IRS information not available to the public.

(12) Update and maintain agreements on the SPO.

(13) Input all actions taken into GL SharePoint Online eTask system.

(1) Governmental Liaison (GL) Chiefs (East and West) Responsibilities:

(2) Chief, GL Federal Responsibilities:

(1) Governmental Liaisons (GLs) support Service-wide initiatives to obtain data from state and federal governmental partners to enforce voluntary compliance and reduce the tax gap.

(2) GLs are the primary point of contact for managing IRS relationships with federal, state, and local governmental agencies in their assigned state(s) and/or Insular Territories for IRS policy matters not related to tax reporting, information reporting and compliance issues relative to governmental entities in their role as taxpayers or employers. The TE/GE Division has jurisdiction over governmental agencies where these issues are concerned.

(3) Field GLs implement the GL program in their assigned states. To achieve goals of national, area, and local tax compliance or service projects, they perform key activities including, but not limited to, the following:

1. GL Agreement-Related Program activities

2. GL Data Exchange Program (GLDEP) activities

3. Supports Disclosure Program activities

4. Supports Safeguards Program activities

5. GL Miscellaneous Program activities

6. GL welcome letter for new appointees for state revenue or workforce agencies

Letter Type:	Action:
GL Welcome Letter	GLs will send the Welcome Letter as soon as possible (within 45 days) to provide the new agency head with the GL contact information.
Governmental Liaison, Disclosure and Safeguards (GLDS) Director Welcome Letter	GL will complete Head of Agency name, address, and GL contact information, and provide it along with a State Summary to the GL Technical Advisor for routing and issuance. GLDS will return the signed letter to GL. Upon receipt, GL will send the welcome letter electronically to the agency. If a phone call is deemed warranted, the executive assistant will contact the GL for assistance.
Departing Head of Agency Letter	GL has the option to send a letter to a departing Head of Agency.

Note: The above letter templates are located on the GL SharePoint Online (SPO) in the GL Documents library, New Head of State Agency program.

(4) GL Agreement-Related Program Activities:

1. Assist in developing the basic agreement (BA), implementing agreement (IA), or memorandum of understanding (MOU) draft, as necessary, according to approved IRM templates and coordinating with other GLDS functions and business units, as appropriate.

2. Coordinate the signing of the BAs, IAs, MOUs and other agreements by the head of external agencies.

3. Distribute signed original agreements and copies of such agreements to external agencies and IRS officials, as appropriate.

4. Ensure scanning, updating and posting of GL agreements on the GL SPO.

5. Implement national or area projects and initiatives.

6. Initiate periodic reviews of IAs and MOUs in collaboration and coordination with Disclosure, Safeguards, the business unit and the agency.

7. Consult with GL State Specialist and the business unit to ensure new initiatives and projects are covered by MOUs or are added as revisions or addenda to IAs, as necessary.

(5) Governmental Liaison Data Exchange Program (GLDEP) Activities:

1. Manage the GLDEP locally, in accordance with IRM 11.4.2, Data Exchange Program.

2. GL first checks with Data Services to verify if enhancement requests are feasible (i.e., cost/staffing). If Data Services concurs, the state will prepare the appropriate form (GLDEP Modification and New Extract Request Form) and GL will sign and forward to Disclosure Manager for approval. Once approved, GL forwards to Data Services. See IRM 11.3.32.9(10), Release of Tax Data in Electronic Format, for Disclosure procedures.

   Note: The GLDEP Modification and New Extract Request Instructions and Form are located on the SPO for Data Services under GLDEP.

(6) Disclosure Program Activities:

1. Consult with Disclosure when planning or implementing new GL initiatives, especially those that involve the exchange of federal tax information (FTI), Personally Identifiable Information, or other sensitive but unclassified information.

2. Refer to Disclosure all written requests for FTI received from other governmental agencies or for other information not specifically known to be available to the public.

3. Review the Disclosure and Privacy Knowledge Base Site, which offers information on multiple topics. If there are additional Disclosure questions, contact the Disclosure Help Desk.

4. Refer external callers requesting disclosure assistance to the appropriate Disclosure office.

(7) Safeguards Program Activities:

1. Advise Safeguards of agencies entering BAs, IAs or MOUs and facilitate Safeguards involvement, as necessary.

2. Invite Safeguards to initial meetings with agencies to address the safeguarding procedures and requirements outlined in Publication 1075, Tax Information Security Guidelines for Federal, State, and Local Agencies.

3. Assist state tax/revenue agencies in meeting IRS safeguard reporting requirements by referring questions concerning proper completion of outstanding Safeguard Security Reports (SSRs) to Safeguards as they arise, soliciting overdue SSRs and Corrective Action Plans, etc.

4. Advise agencies to send all inquiries to the Safeguards Mailbox - SafeguardReports@irs.gov

5. Arrange and facilitate meetings with federal, state, and local governmental agency personnel at the request of Safeguards to ensure timely and accurate resolution of serious deficiencies noted in Safeguard Review Reports, etc.

6. Participate in on-site Safeguard Reviews, as requested or approved by Safeguards and the respective GL Field Chief.

7. Provide assistance to Safeguards to facilitate agency compliance with safeguarding requirements, as necessary, if serious issues are identified during on-site Safeguard Reviews, etc.

(8) Miscellaneous Program Activities:

1. Conduct appropriate research to resolve issues and inquiries independently and consult with Disclosure, GL Federal Analyst, GL State Specialist, Data Services (DS), Safeguards, other PGLD functions and other IRS business units, as necessary.

2. Assist business units with meetings, outreach efforts and initiatives involving federal, state and local governmental agencies.

3. Provide information to stakeholders about IRS training available to state and local governmental agency personnel.

4. Communicate with federal, state and local governmental agencies about IRS business unit strategic objectives and communicate external agency initiatives and objectives to key internal stakeholders.

5. Represent the IRS at meetings with federal, state and local governmental agencies, as appropriate.

6. Prepare briefings for the GL Chief and provide input and feedback from stakeholders regarding existing and potential IRS initiatives and projects.

7. Notify GL Federal or the GL State Specialist of agency name changes and requests new agency codes, as necessary.

8. Update state changes on SPO in the State Agency contacts library.

9. Stakeholder Liaison is the primary point of contact for disaster matters. GL will continue to be the point of contact for information exchanges and general agency inquiries. In the event of a disaster, Stakeholder Liaison will share disaster declarations with the Governmental Liaison Disaster Assistance Coordinator (GL DAC) for dissemination with state departments of revenue.

(1) Governmental Liaison received GLDS Director approval to discontinue GL’s use of TRACMS e-Case as of September 30, 2023 and move to a GL SharePoint Online eTask system, currently in development and testing.

(2) The roll-out of GL eTask is anticipated for FY24 and GL will provide training to all GL employees in FY24.

(3) Guidance for the use of GL eTask will be updated in the next revision of IRM 11.4.1.

(1) All Federal employees are responsible for making and keeping records (paper or electronic format) of their work according to the National Archives and Records Administration (NARA) approved records retention and disposition outlined in Document 12990, Records Control Schedules to prevent inadvertent/unlawful destruction of records. For additional information on Records Retention, refer to the series of IRM 1.15.1, The Records and Information Management Program.

(2) Privacy, Governmental Liaison, and Disclosure (PGLD) organization's records file plan is located on PGLD SharePoint Online (SPO).

(1) The Service partners with federal, state, and local governmental agencies to improve federal and state tax administration. Following are four examples that involve the sharing of federal or state tax information.

1. Modernized e-File (MeF) Program - Most states have agreements with the IRS for joint electronic filing of tax returns. Federal and state returns are transmitted by an electronic return originator to an IRS campus. Under the MeF program, the IRS separates the returns and sends the state return to the state tax agency for processing.

2. State Income Tax Levy Program (SITLP) and Treasury Offset Program (TOP) - Under SITLP the IRS levies on state tax refunds when the taxpayer owes federal income tax. Under TOP, a state certifies tax debts through the Bureau of Fiscal Services, federal tax refunds are levied upon, and the proceeds are sent to, the participating state agency.

3. State Reverse File Match Initiative (SRFMI) - Under SRFMI, states match the IRS Individual and Business Master File extracts received through the GLDEP and supply up to four extracts annually back to the IRS on individual income tax, corporate income tax, sales tax, and withholding data. State data then becomes available to IRS compliance functions as an information return on masterfile.

(1) The role of the Governmental Liaison (GL) is to identify, initiate and facilitate partnering opportunities with external agencies. Implementation and day-to-day management of an initiative is the responsibility of the IRS business unit program owner. Examples of joint initiatives initiated and/or facilitated by GL but owned and managed by a business unit include:

• Information Sharing and Analysis Center (ISAC) Participant Agreements

• EITC Erroneous Refund Reduction Program (ERRP)

• Modernized e-File

(2) In the role of facilitator of a business unit managed initiative, GL will ensure the initiative is worked jointly with IRS partners. Among other things, GL will:

1. Identify contacts at the state or other governmental entity.

2. Identify and include all relevant stakeholders (such as Disclosure, Safeguards, etc.), the appropriate Counsel contacts including General Legal Services (GLS), Procedure and Administration (P&A) and Associate SB/SE Counsel as needed.

   Note: See IRM 11.4.1.17, Coordination of Governmental Liaison Program Legal Issues with Counsel, for additional information specific to Counsel contacts.

3. Arrange and, where appropriate, attend or conduct meetings between the business unit and other governmental agencies.

4. Monitor action plans and activities.

5. Bring together the parties responsible for drafting any required MOUs, including, Disclosure, GL Counsel (GLS and P&A) other GL staff, the appropriate business unit and the external stakeholder(s) involved. GL will provide input and assistance to the process of drafting the MOU, as necessary.

6. Recommend an initiative for replication nationwide, when warranted.

(1) Governmental Liaison (GL) Federal Analyst or GL State Specialist completes, depending upon who initiates the process.

(2) The Header must include:

1. Initiative title

2. Initiative owner and point of contact

3. GLDS champion

4. GLDS office lead

5. Stakeholders

(3) Complete Part 2, Initiative Information.

(1) The GL Federal Analyst or GL State Specialist takes the lead on completing the Project Management Initiative Template (PMIT), with Field Governmental Liaison (GL) support and input from the stakeholder for the completion of the PMIT process, planning, and development of the initiative, identification of the initiative scope and steps to achievement.

(2) The PMIT template consists of four parts for documenting project and initiatives.

(3) All PMIT documents, including those not implemented, are stored on SharePoint Online. They serve as a historical record and business case of an initiative’s development and are a resource for development of future initiatives.

(1) The pre-approval process for basic agreements (BAs) ensures all procedural, technical, legal and other issues are resolved prior to formal routing to obtain the signatures of IRS and state tax agency officials. There is no specific time period for the completion of the pre-approval process. However, Governmental Liaisons (GLs) will ensure actions are taken as expeditiously as possible to minimize delays.

(2) The GL will prepare the pre-approval package to include the following documents required for all new BAs:

(1) The pre-approval process for implementing agreements (IAs) ensures all procedural, technical, legal and other issues are resolved prior to formal routing to obtain the signatures of IRS and state tax agency officials.

(2) The following steps must be followed for the pre-approval process - Phase 1:

(3) The following steps must be followed to finalize the draft IA - Phase 2:

(1) The Governmental Liaison (GL) Memorandum of Understanding (MOU) Templates are available on the GL SharePoint Online (SPO) and will normally be used for any MOUs initiated by the Service. The template contains standardized language for disclosure, safeguards, record keeping requirements, transmittal procedures, privacy, evaluation of data exchange and evaluation of agreement, which GL must include or consider for each MOU.

(2) Not all initiatives require an MOU. However, any federal tax information (FTI) provided to a state tax agency must be specifically addressed in the applicable IA, and/or must be covered in an MOU or other agreement or by an ad hoc (specific) written request for the information.

(3) GL coordinates with Disclosure and the business owner to determine the need for an MOU or other option necessary to establish and implement an initiative. The IRS executes Computer Matching Agreements (CMA) with federal and state agencies as required by the Privacy Act of 1974, as amended by P.L. 100-503, The Computer Matching and Privacy Protection Act of 1988, for data exchanges designated as "matching programs" , See IRM 11.3, Disclosure of Official Information.

(4) An MOU is appropriate for short-term or long-term projects, for initiatives with an indefinite life, for disclosures of FTI to a state or local tax agency under a provision of the tax code other than IRC 6103(d), or for activities not involving a disclosure of FTI or other protected information. An MOU may supplement an implementing agreement (IA) when the instructions and procedures of the activity are such that they would unduly lengthen or complicate the IA. An MOU is also used as an interim documentation of the authority and provisions of the activity when piloting an initiative, or amending/renegotiating the IA to include an ongoing activity or exchange of FTI.

(5) An MOU is signed/executed by the head of the federal agency, state tax agency or other appropriate representative of a non-tax agency authorized to legally bind the agency involved. The authority to sign MOUs and other agreements by IRS officials is based on Service-wide and/or business unit delegated authority. The Federal Analyst or GL State Specialists will assist the business unit with determining the proper IRS officials to sign MOUs and agreements on behalf of the IRS. See IRM 11.4.1.13.4, Officials Authorized to Sign IAs, MOUs and Similar Agreements with Other Federal, State and Local Agencies.

(6) When a business unit headquarters initiates an MOU, the GL Federal Analyst or GL State Specialist will coordinate with business unit headquarters staff, Field GL, Disclosure, and GL Counsel (General Legal Services (GLS) and Procedure and Administration (P&A)) and ensure all items in the GL MOU template are properly addressed.

(7) GL staff will refer recommended MOU or exhibits language changes to the appropriate GL Federal Analyst or GL State Specialist for coordination with Disclosure, GL Counsel, the business unit, etc.

(1) The basic agreement (BA) will be drafted in accordance with the procedures in Disclosure, IRM 11.3.32.3, Basic Agreements. After the agreement is drafted, it will undergo a pre-approval review to ensure all aspects of the agreement are perfected prior to presenting the document for the official signatures of the appropriate IRS and state officials.

(2) Historically, the IRS Commissioner signed BAs, but Delegation Order 1-23 (formerly D.O. 193), which is found in IRM 1.2.2.2.20, Delegation Order, 1-23 (formerly DO-193, Rev. 6), Authorization to Perform Functions of the Commissioner, authorizes Assistant Deputy Commissioners, Division Commissioners, and Chiefs. Chief Counsel concluded in GLS-112255/GLS-HQ-386-11, Authority to Execute an IRC 6103(d) Basic Agreement FedState Agreement (dated June 8, 2011), that in accordance with, the SB/SE Commissioner had functional authority over the FedState program and responsibility for protecting confidential information by external parties. Further, D.O. 1-23 authorizes division commissioners to perform work the IRS Commissioner is authorized to perform if it relates to, arises out of, or concerns activities administered by their offices.

(3) The FedState, or Governmental Liaison program, is under the jurisdiction of the Chief Privacy Officer. Therefore, the Chief Privacy Officer has functional authority to execute BAs on behalf of the IRS.

(4) As discussed in IRM 11.3.32.4, Implementing Agreements, and IRM 11.3.32.6, Memorandums of Understanding, implementing agreements (IAs) and memorandums of understanding (MOUs) may be developed to supplement BAs by providing detailed procedures and working arrangements for items to be exchanged on a continuing basis and for recurring activities, whether or not they involve disclosures of federal tax information (FTI).

(5) Generally, IAs, MOUs, and similar agreements are signed by the head of the partner agency or someone that has delegated authority to legally bind the agency.

(6) GL Counsel concluded that the Director, Governmental Liaison, Disclosure, and Safeguards (GLDS) will sign all new and amended IAs. A signature at a lower level will require an official written delegation of authority. Follow GLDS routing procedures to obtain the GLDS Director's signature.

(7) The authority to sign MOUs and other agreements on behalf of the IRS is based on Service-wide Delegation Order (D.O.) No.1-23, formerly D.O. 193; by business unit functional statements, or other official business unit delegations of authority.

1. D.O. 1-23 limits the authority to sign MOUs and agreements to the respective Division Commissioner(s) or Chief(s) for matters under their jurisdiction, unless the authority is further delegated through a functional statement or other source of authority. MOUs authorizing the disclosure of FTI must be signed by a delegated authority to disclose in D.O 11-2. Delegation Order 11-2 specifies the officials authorized to disclose return information under IRC 6103. MOUs involving the disclosure of FTI must be signed by a delegated official.

2. All MOUs and similar agreements that involve the expenditure of IT resources, in addition to the resources of one or more business units, will be signed by both the Deputy Commissioner for Services and Enforcement and the Deputy Commissioner for Operations and Support.

3. All MOUs and similar agreements that involve the use of resources of three or more IRS business units, including Criminal Investigation, but excluding IT, will be signed by the Deputy Commissioner for Services and Enforcement.

(1) When an agency, or an office within Privacy, Governmental Liaison, and Disclosure (PGLD), or a business unit informs Governmental Liaison (GL) staff that an agency no longer wishes to receive federal tax information (FTI) or is not receiving FTI under existing agreements, GL will follow the guidance in (2) when a federal, state or local governmental agency initiates a termination and (3) when the IRS business unit initiates a termination.

(2) Steps and Actions for terminating agreements initiated by federal, state and local governmental agency:

(3) Steps and actions for terminating agreements initiated by IRS business unit.

(1) Access to the Governmental Liaison (GL) Agreement Library is restricted.

(2) PGLD employees have SharePoint Online (SPO) read permissions. GL employees have access as part of their responsibilities working on agreements with federal, state, territory and local governmental agencies.

(3) The GLs are responsible for maintaining their assigned federal, state, territory, or local governmental agency agreements in the GL Agreement Library.

• GL supports the accuracy of the GL Agreement Library data with data validation reviews.

• GL must initiate a request to add, revise, supersede or terminate an agreement utilizing the upload and change request features on SPO.

• GL must review GL Agreement Library on a continual basis to maintain the most current and accurate agreements.

(4) GL Agreement Library meta data includes:

• Agency Code

• Agency Name

• Agency Type (e.g., (Department of Revenue (DOR), State Workforce Agency (SWA), State Non-Tax (SNT))

• State

• GL Point of Contact (POC)

• Office (GLE, GLW, GL Federal)

• Agreement (i.e., BA, IA, MOU, etc.)

• Status (Active, Archived)

• Category (i.e., Agreement, Exhibit, Log, Termination Notice, etc.)

• Agreement Name

• Executed Date

• Terminated/Superseded Date

• Expiration Date, if appropriate

• Business Operating Division (OD)

• Business Functional Division (FD)

• MOU Reviewed Date

• Disclosure Manager

(5) Business unit data exchange program owners must notify GL whenever a change is needed so the information is accurately maintained.

(6) All requests to add, revise, supersede or terminate an agreement must be approved by the Site Collection Administrator (SCA). .

(1) Governmental Liaison (GL) will validate the GL Agreement Library data annually to ensure the information is accurate and current for every agreement. .

(2) GLs can request updates to the GL Agreements Library outside the validation period with the upload and change request features on SPO.

(3) GL will provide validation instructions to business unit Point of Contacts (POCs) to conduct an annual validation for agreements they own in the GL Agreement Library to confirm the accuracy of the meta data.

(4) Business unit program owners are responsible for the data exchanged under memorandums of understanding (MOUs) executed with other agencies for data related to their program responsibilities. These MOUs are usually signed by a business unit executive. The business unit is the owner of the MOU and responsible for all data received and used for tax administration purposes under the agreement, as well as any tax data disclosed to an agency under the MOU. Privacy, Governmental Liaison, and Disclosure (PGLD) employees do not handle tax data in the administration of these agreements. GL does not maintain file or record counts on incoming or outgoing files for business unit data exchange agreements. GL will refer questions on the use of tax data received from state agencies to the appropriate business unit program manager for response.

(5) GL is responsible for maintenance of the basic agreements on coordination of tax administration and supporting implementing agreements with state taxing authorities. These agreements are executed under the authority of IRC 6103(d), involve Service-wide data exchange activities, by the Chief Privacy Officer or Director Governmental Liaison, Disclosure, and Safeguards and therefore PGLD is the owner of the agreement.

(1) Naming conventions are utilized for BAs, IAs and MOUs when they are added to the GL Agreement Library on the GL SPO. The following information provides guidance for naming conventions.

(2) Utilize the following chart for BA naming conventions.

(3) Utilize the following chart for IA naming conventions.

(4) Utilize the following chart for MOU and other agreements.

(1) Privacy, Governmental Liaison, and Disclosure (PGLD) Security Summit and Information Sharing and Analysis Center (ISAC) responsibilities are handled by Governmental Information Specialists, assigned to Federal Analyst(s).

(2) Attend all Security Summit Working groups and ISAC calls, which includes:

• Authentication Working Group

• Information Sharing Working Group

• Strategic Threat Assessment and Response (STAR) Working Group

• Financial Services Working Group

• Tax Professionals Working Group

• Communications and Public Awareness Working Group

• ISAC Pilot Project Calls

Note: Participate on calls whenever a PGLD program is mentioned or discussed. Also, be aware of the discussions; there may be topics that have a PGLD perspective without the working group being aware.

(3) Review any documentation sent by a Security Summit co-lead or ISAC official. These requests will involve either a general request for PGLD and Governmental Liaison Counsel (General Legal Services and Procedure and Administration) approval or can include a specific PGLD related question. If there is a specific question, review for any PGLD issues.

(1) Environmental Scanning is the acquisition and use of information about events, trends, and relationships in an organization’s external environment. Environmental scanning includes both reviewing information and researching information. Environmental scanning enables Governmental Liaison (GL) staff to stay informed on the program priorities, interests, and needs of external stakeholders.

(2) Environmental scanning is not limited to external stakeholders. GL staff will use available sources, including Intranet sites, regularly to stay abreast of the latest procedures and developments within Privacy Governmental Liaison, and Disclosure and other internal organizations. Excellent internal sources of information and messages to internal and external audiences are available at various sites, including:

• Communications website: https://irsgov.sharepoint.com/sites/CL

• Headline News: https://irsgov.sharepoint.com/sites/IRSSource/SitePages/IRS-Headlines.aspx

• Outreach Initiatives: https://irsgov.sharepoint.com/sites/CL/SitePages/Tax-Outreach,-Partnership-%26-Education.aspx

• IRS In the News, which is linked from the News Center at the top of the IRS Source Home Page: https://irssource.web.irs.gov/Lists/InTheNews/IntheNewsGrouped.aspx

(3) Most governmental agencies and other organizations have websites, such as the following:

• Federation of Tax Administrators: http://www.taxadmin.org/

• Multistate Tax Commission: http://www.mtc.gov/

• Official web page of the U.S. Senate: http://www.senate.gov/

• Official web page of the U.S. House of Representatives: http://www.house.gov/

(4) The weekly Federation of Tax Administrators (FTA) newsletter distributed electronically contains useful information about matters of interest to the states. The FTA list-serve also contains valuable IRS information.

(5) Electronic newsletters or list-serves for local newspapers, state agencies, and Congressional offices are excellent no-cost alternatives to keeping current with the needs and interests of external customers.

(1) It is important that the Governmental Liaison program remains visible and shows the value added to the organization, while reinforcing employee roles and responsibilities through regular postings through business unit articles on the IRS Source at: https://irsgov.sharepoint.com/sites/IRSSource.

(1) Field Governmental Liaison (GL) Responsibilities:

1. Conduct appropriate research using available resources to respond to the requester, whether formally or informally.

2. Forward requests to the GL State Specialist assigned to Wage & Investment (W&I). The GL will provide their research results to the GL State Specialist to expedite resolving the request for assistance.

3. Coordinate, as appropriate, local requests for assistance with local W&I staff.

4. Monitor requests submitted to GL State Specialist to ensure that a timely response is provided to the state, federal or local governmental agency.

5. Elevate issues to the GL Field Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials.

(2) GL State Specialist Responsibilities:

1. Review requests from the W&I HQ office for the assistance of local GLs to ensure that all appropriate information is included to assist GLs in responding to requests.

2. Review requests for assistance from Field GLs and respond, if possible. Request additional information, if needed.

3. Forward unresolved requests from Field GLs to the W&I HQ contact for assistance.

4. Monitor and follow-up on requests submitted to W&I HQ for response or resolution and communicate responses to Field GLs.

5. If a formal written technical response is needed, coordinate with the function to provide a response to the Field GL.

(3) GL Federal Analyst Responsibilities:

1. Review requests from the W&I HQ office for the assistance of local GLs to ensure that all appropriate information is included to assist GLs in responding to requests.

2. Review requests for assistance from GL Federal Analysts and respond, if possible. Request additional information, if needed.

3. Forward unresolved requests from GL Federal Analysts to the W&I HQ contact for assistance.

4. Monitor and follow-up on requests submitted to W&I HQ for response or resolution and communicate responses to GL Federal Analysts.

5. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

(4) W&I Responsibilities:

1. Assign a liaison from each function in each local office where a GL is located.

2. Provide timely technical guidance to enable GL to respond to state, federal and local governmental agency inquiries and will determine local points of contact.

3. Provide formal written responses, when required.

4. Resolve local issues with the GL Chief, as necessary

(1) Field Governmental Liaison (GL) Responsibilities:

1. Obtain general information and assistance to respond to state or local governmental agency inquiries relating to Tax Exempt/Government Entity (TE/GE) forms, applications, publications, exempt organizations, government entities, employer-sponsored pension plans, political organizations, tax exempt municipal bonds, and so on, through the TE/GE Customer Account Service (CAS) toll-free telephone number (1-877-829-5500).

2. Respond to requesters' inquiries obtained from the CAS.

3. Forward unresolved requests for assistance to the GL State Specialist for coordination with HQ TE/GE. The GL will provide their research results to the GL State Specialist to expedite resolving the request for assistance.

4. Monitor and follow-up on requests submitted to TE/GE or to GL State Specialist to ensure that a timely response is provided to the state or local governmental agency.

(2) GL State Specialist Responsibilities:

1. Coordinate GL Federal support for HQ TE/GE initiatives and requests involving other federal governmental agencies.

2. Ensure all necessary information is provided to assist the GLs in supporting TE/GE requests.

3. Act as the first point of contact for Field GLs when assistance is needed to resolve inquiries from federal, state, or local governmental agencies on non-employment tax matters.

4. Review requests from Field GLs that require the assistance of TE/GE HQ to ensure adequate information is available to facilitate HQ TE/GE responses to requests.

5. Forward unresolved requests from Field GLs to the TE/GE HQ contact for assistance.

6. Monitor and follow-up on requests submitted to TE/GE HQ for response or resolution and communicate responses to Field GLs.

7. If a formal written technical response is needed, coordinate with the function to provide a response to the Field GLs.

(3) GL Federal Analyst Responsibilities:

1. Coordinate GL Federal support for HQ TE/GE initiatives and requests involving other federal governmental agencies.

2. Ensure all necessary information is provided to assist the GLs in supporting TE/GE requests.

3. Act as the first point of contact for GL Federal Analysts when assistance is needed to resolve inquiries from federal, state, or local governmental agencies on non-employment tax matters.

4. Review requests from GLs that require the assistance of TE/GE HQ to ensure adequate information is available to facilitate HQ TE/GE responses to requests.

5. Forward unresolved requests from GL Federal Analysts to the TE/GE HQ contact for assistance.

6. Monitor and follow-up on requests submitted to TE/GE HQ for response or resolution and communicate responses to GL Federal Analysts.

7. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

(4) TE/GE Responsibilities:

1. Provide support through the TE/GE toll-free number to address issues related to the tax exempt community, employee pension plans, Indian tribal governments, tax exempt bonds and the employment taxes of governments as employers.

2. Document technical, non-account related questions as electronic referrals for call-back by TE/GE CAS revenue agents.

3. Provide call-back responses on specific form and operational questions related to employee pension plans and exempt organizations.

4. Provide HQ support and assistance when questions or technical matters cannot be resolved through the CAS.

5. Administer the Pension Protection Act and the IRC 6104(c) MOU to provide tax information to state attorneys general and departments of revenue, as applicable.

(1) Field Governmental Liaison (GL) Responsibilities:

1. Conduct appropriate research using available resources to respond to the requestor whether formally or informally.

2. Coordinate, as appropriate, local requests for assistance with local Small Business/Self Employed (SB/SE) staff.

3. Forward unresolved requests to the GL State Specialist assigned to SB/SE. The GL will provide their research results to the GL State Specialist to expedite resolving the request for assistance.

4. Monitor and follow-up on requests submitted to SB/SE or to GL State Specialist to ensure that a timely response is provided to the state, federal or local governmental agency.

5. Elevate issues to the GL Field Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials or if local relationships with agencies do not exist.

(2) GL State Specialist Responsibilities:

1. Review requests from the SB/SE HQ office for the assistance of local GLs to ensure all appropriate information is included to assist GLs in responding to requests.

2. Review requests for assistance from Field GLs and respond, if possible. Request additional information, if needed.

3. Forward unresolved requests from Field GLs to the SB/SE HQ contact for assistance.

4. Monitor and follow-up on requests submitted to SB/SE HQ for response or resolution and communicate responses to Field GLs.

5. If a formal written technical response is needed, coordinate with the function to provide a response to the Field GL.

(3) GL Federal Analyst Responsibilities:

1. Review requests from the SB/SE HQ office for the assistance of local GLs to ensure all appropriate information is included to assist GLs in responding to requests.

2. Review requests for assistance from Field GLs and respond, if possible. Request additional information, if needed.

3. Forward unresolved requests from Field GLs to the SB/SE HQ contact for assistance.

4. Monitor and follow-up on requests submitted to SB/SE HQ for response or resolution and communicate responses to Field GLs.

5. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

(4) SB/SE Responsibilities:

1. Assign a liaison from each function in each local office where a GL is located (Collection, Examination, Specialty Programs and others).

2. Provide timely technical guidance to enable GL to respond to state, federal and local governmental agency inquiries and determine local points of contact.

3. Provide formal written responses when required.

4. Resolve local issues with the GL Chief, as necessary.

(1) Field Governmental Liaison (GL) Responsibilities:

1. Conduct appropriate research using available resources to respond to the requester, whether formally or informally.

2. Coordinate, as appropriate, local requests for assistance with local Large Business and International (LB&I) staff.

3. Forward unresolved requests to the GL State Specialist assigned to LB&I. The GL will provide their research results to the GL State Specialist to expedite resolving the request for assistance.

4. Monitor requests submitted to LB&I or to GL State Specialist to ensure that a timely response is provided to the state, federal or local governmental agency.

5. Elevate issues to the GL Field Chief if additional support or assistance is needed to resolve issues in coordination with appropriate local management officials or if local relationships with agencies do not exist.

(2) GL State Specialist Responsibilities:

1. Review requests from the LB&I HQ Office for the assistance of local GLs to ensure all appropriate information is included to assist GLs in responding to requests.

2. Review requests for assistance from Field GLs and respond, if possible. Request additional information, if needed.

3. Forward unresolved requests from Field GLs to the LB&I HQ contact for assistance.

4. Monitor and follow-up on requests submitted to LB&I HQ for response or resolution and communicate responses to Field GLs.

5. If a formal written technical response is needed, coordinate with the function to provide a response to the Field GL.

(3) GL Federal Analyst Responsibilities:

1. Review requests from the LB&I HQ Office for the assistance of local GLs to ensure all appropriate information is included to assist GLs in responding to requests.

2. Review requests for assistance from Federal GLs and respond, if possible. Request additional information, if needed.

3. Forward unresolved requests from Federal GLs to the LB&I HQ contact for assistance.

4. Monitor and follow-up on requests submitted to LB&I HQ for response or resolution and communicate responses to Federal GLs.

5. If a formal written technical response is needed, coordinate with the function to provide a response to the local GL.

(4) LB&I Responsibilities:

1. Assign a liaison from each function in each local office where a GL is located.

2. Provide timely technical guidance to enable GL to respond to state, federal and local governmental agency inquiries and determine local points of contact.

3. Provide formal written responses, when required.

4. Resolve local issues with the GL Chief, as necessary.