The Internal Revenue Service (IRS) is the federal agency responsible for administering and enforcing U.S. tax laws. To manage its vast responsibilities efficiently, the IRS is organized into specialized divisions, each focused on serving different types of taxpayers and addressing specific tax matters.

At Z Tax & Accounting, our IRS Enrolled Agents and tax professionals help individuals, businesses, and organizations navigate interactions with all IRS divisions, ensuring compliance, resolving disputes, and protecting taxpayer rights.

Key Divisions of the IRS

The IRS is structured to provide focused services and enforcement, making it easier to serve taxpayers effectively. Below are the main divisions and the taxpayers they serve:

1. Wage and Investment (W&I) Division

Who They Serve: Individual taxpayers who file personal income tax returns, including wages, salaries, interest, and dividends.

• Responsibilities:
  
  

  • Processing personal tax returns (Forms 1040)
    
    

  • Providing taxpayer assistance and guidance
    
    

  • Administering refunds and tax credits (e.g., Earned Income Tax Credit, Child Tax Credit)
    
    

  • Conducting audits and examinations of individual taxpayers
    
    

2. Small Business/Self-Employed (SB/SE) Division

Who They Serve: Small business owners, sole proprietors, self-employed individuals, and self-employed professionals.

• Responsibilities:
  
  

  • Administering payroll, excise, and business income taxes
    
    

  • Providing guidance on deductions, credits, and compliance
    
    

  • Conducting audits of small businesses and self-employed taxpayers
    
    

  • Offering assistance with IRS notices, liens, and levies
    
    

3. Large Business and International (LB&I) Division

Who They Serve: Corporations, partnerships, and multinational entities with large-scale operations and complex international tax issues.

• Responsibilities:
  
  

  • Ensuring compliance with corporate and international tax laws
    
    

  • Auditing large corporations and international transactions
    
    

  • Addressing transfer pricing and cross-border tax compliance
    
    

  • Offering guidance on global tax obligations
    
    

4. Tax-Exempt and Government Entities (TE/GE) Division

Who They Serve: Nonprofit organizations, charities, foundations, and federal, state, and local government entities.

• Responsibilities:
  
  

  • Oversight of tax-exempt status and compliance
    
    

  • Administering retirement plans for government employees
    
    

  • Reviewing charitable organizations’ filings (Form 990)
    
    

  • Ensuring proper reporting and adherence to tax-exempt rules
    
    

5. Criminal Investigation (CI) Division

Who They Serve: Investigates individuals and entities involved in tax fraud, money laundering, or criminal tax evasion.

• Responsibilities:
  
  

  • Conducting criminal investigations related to tax law violations
    
    

  • Coordinating with federal law enforcement agencies
    
    

  • Pursuing criminal prosecution when warranted
    
    

6. Appeals Division

Who They Serve: All taxpayers who disagree with IRS determinations.

• Responsibilities:
  
  

  • Offering an independent review of IRS audit, collection, and penalty actions
    
    

  • Resolving disputes without litigation
    
    

  • Providing access to mediation and alternative dispute resolution processes
    
    

How Understanding IRS Divisions Helps Taxpayers

Knowing which IRS division handles your tax matter can:

• Streamline communication with the IRS
  
  

• Help resolve audits and collections efficiently
  
  

• Ensure you receive proper guidance and representation
  
  

• Provide insight into compliance requirements specific to your taxpayer category
  
  

At Z Tax & Accounting, we work directly with all IRS divisions to assist clients with:

• Individual and business tax preparation
  
  

• Audit representation and appeals
  
  

• Collections and lien resolution
  
  

• International and corporate tax compliance
  
  

Why Professional IRS Representation Matters

Dealing with the IRS can be complex, especially when multiple divisions and specialized procedures are involved. Our team of licensed IRS Enrolled Agents and tax experts provide:

• Expert guidance across all IRS divisions
  
  

• Representation during audits, appeals, and collections
  
  

• Assistance with notices, liens, and levies
  
  

• Strategic tax planning and compliance solutions
  
  

📞 Contact Z Tax & Accounting today to get professional help with your IRS matters, no matter which division you’re dealing with.

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