C&L Division.

Tax professionals, taxpayer assistance groups, business and trade associations and government groups that deal with the IRS will find an organization with new resources specifically dedicated to building partnerships. According to IR-2000-51, the IRS recently created a Communications and Liaison Division (C&L Division), designed to build and maintain effective working relationships with a broad range of private, public and governmental groups to accomplish mutual taxpayer goals. The move is part of the agency's reorganization.

The C&L Division actively seeks to work with external groups outside the IRS to offer education, provide services and meet the public's needs. It consists of four offices: Communications, Legislative Affairs, National Public Liaison and Governmental Liaison and Disclosure.

The National Public Liaison Office handles contacts with numerous stakeholders; in particular, it provides a conduit between the IRS and tax professionals and business and trade associations, through which information, ideas and issues flow.

The Governmental Liaison and Disclosure Office explores opportunities to partner with state tax and other authorities to streamline Federal and state tax administration and reduce taxpayer burdens. In the past, the IRS and various states have worked together on various initiatives aimed at improved tax administration, including one-stop Federal and state tax assistance sites, joint small business workshops and joint efforts to expand electronic filing of both state and Federal returns. In a first for the IRS, Governmental Liaison personnel will now be located in all 50 states to foster increased partnering with state and local government entities.

Lesli S. Laffie, J.D., LL.M.