IRS - Small Business/Self-Employed Division

The Stakeholder Liaison establishes relationships with practitioner and industry organizations representing small business and self-employed taxpayers. We provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. We also elevate issues that affect tax administration. To establish a relationship with us or report an issue, see the contact information to the left.


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 (search: IMRS) 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.