IRS Small Business/Self-Employed Division

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The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

This mission statement describes our role and the public’s expectation about how we should perform that role.

In the United States, the Congress passes tax laws and requires taxpayers to comply.

The taxpayer’s role is to understand and meet his or her tax obligations.
The IRS role is to help the large majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.


Issue Management Resolution System (IMRS)

The IRS Communications and Outreach function has established the Issue Management Resolution System (IMRS), a streamlined and structured process that facilitates issue identification, resolution and feedback.

The Issue Management Resolution System helps tax customers communicate their issues directly with the IRS. IMRS provides a gateway for tax professionals and small business leaders to bring forward information about tax policies, practices and procedures that may negatively affect compliance and quality customer service for the American public.


Each month, IMRS issues and answers are listed on irs.gov for easy reference. The list includes issues of specific interest to the tax professional and small business communities such as:

  • Conflicting policies
  • Unclear or confusing procedures
  • Processing problems

Because IMRS issues are systemic issues, responses are of interest to practitioners and small business leaders across the country.