COMPLIANCE
ASSISTANCE SUMMARIES
|
Bureau of Land Management | |
Submit Permits and Reports Electronically | https://www.wispermits.org/ |
How to File a Mining Claim | http://www.blm.gov/nhp/pubs/brochures/minerals/index.htm#Q3 |
Minerals Management Service | |
"Dear Payor" Letters, Notices to Lessees, Small Refiner Program | http://www.mrm.mms.gov/RIKweb/SmallRefiners.htm |
Electronic Payment Information | http://www.mrm.mms.gov/ReportingServices/PDFDocs/fedwire.pdf |
Regulations governing collecting, accounting for and distributing revenues associated with mineral production from leased federal and Indian lands | http://www.mrm.mms.gov/Laws_R_D/FRNotices/FRHome.htm |
Regulations governing leasing and operations on the Federal offshore | http://www.mms.gov/offshore/Regulations.htm |
Workshops to explain more complex regulations | Available at various locations around the country |
Training on how to report royalty revenue and related information | Available at various locations around the country |
Bureau of Reclamation | |
Statute, regulations, Reclamation Reform Act (RRA) Fact Sheets, RRA forms & instructions, and Status of Irrigation Districts List | http://www.usbr.gov/rra/ |
Explanations of the most common Reclamation Reform Act questions and issues in plain English | www.usbr.gov/rra and at the Reclamation District offices in all irrigation districts |
Fish and Wildlife Service | |
General Compliance Guidance | http://pdm.fws.gov/sba/sbindex.html |
Compliance Guidance for Wildlife Import and Export License Holders | http://www.le.fws.gov/PublicBulletin.htm |
Non-Retaliation Policy | http://policy.fws.gov/do142.html |
Outreach Presentations for the Import/Export Community | http://www.le.fws.gov/inspectors.htm |
Courses on Conservation, Grantwriting, Conservation Partnerships, Developing and Working with Friends Groups, and Other Topics | http://training.fws.gov/ |
Assistance for Importers and Exporters, Taxidermists, Guides and Outfitters | http://www.le.fws.gov/inspectors.htm |
FWS Publications Online | http://library.fws.gov/pubs3.html |
Office of Surface Mining | |
Applicant Violator System | http://www.avs.osmre.gov/ |
Small Operator Assistance Program | http://www.osm.gov/soap.htm |
Copies of OSM Forms | http://www.osm.gov/forms.htm |
Policies and Guidance | http://www.osm.gov/policy.htm |
Department
of the Interior Single Point of Contact:
John Strylowski
U.S. Department of the Interior
MS 7229 MIB
Washington, DC 20240
Telephone: 202-208-3071
Fax: 202-219-2100
E-Mail: john_strylowski@ios.doi.gov
JUSTICE
Office
of Small and Disadvantaged Business Utilization (OSDBU)
The Office of Small and Disadvantaged Business Utilization (OSDBU) strives
to improve and increase the Department's performance in utilizing small,
small disadvantaged, small woman-owned and veteran-owned businesses as
contractors and subcontractors. Our various bureaus spend approximately
two billion dollars a year in the private sector. Currently, more than
42 percent of those dollars go to small businesses, with 10 to 15 percent
going to minority-owned firms and 3 to 5 percent going to woman-owned
companies.
The OSDBU Director and the Deputy Attorney General are committed to encouraging and assisting well-qualified and skillful small, minority, and woman-owned businesses seeking contracts with the Department of Justice. The acquisition function in the Justice Department has been assigned to each of our bureaus' contracting staffs, most of which are located in the metropolitan Washington, DC area. We have prepared several avenues to assist small and disadvantaged businesses in getting better acquainted with the requirements and procurement practices of the bureaus.
Information on DOJ's initiatives and activities is available on the DOJ Small Business Web Site:
http://www.usdoj.gov/jmd/osdbu
This site provides extensive small business assistance information including registration for the monthly vendors outreach sessions that provide the opportunity for one-on-one meetings with small business specialists and contracting officers:
http://www.usdoj.gov/jmd/osdbu/mcform.htm
OSDBU
Contact:
David Sutton, Director
OSDBU
1331 Penn Ave. N.W.
National Place Bldg., Suite 1010
Washington, DC 20530
Telephone: 202-616-0523 or 1-800-345-3712
Fax: 202-616-1717
E-Mail: David.Sutton@usdoj.gov
Bureau
of Alcohol, Tobacco, Firearms and Explosives (ATF)
Publications of benefit or interest to ATF industry members and the general
public (i.e., firearms and explosives regulations, newsletters, rulings,
press releases, statistics and State & local training courses, Federal
law and regulations, State Laws and Published Ordinances, and Federal
Register notices.)
- Theft/losses of explosives materials: 1-888-ATF-2662
- Toll free for reports of gun related crimes and after hours theft/losses: 1-800-ATF-GUNS
- Toll free for theft/losses of firearms: 1-800-800-3855
- ATF Firearms and Explosives Compliance Web Site: www.atf.gov
The ATF provides various publications to our industry members as well as the general public. Some of the publications available either on ATF web site or in hard copy, include manuals which provide ATF's regulatory requirements in a plain language format; informational brochures to help raise awareness of possible criminal activity (i.e., Reporting theft of Explosives and Firearms, Arson incidents); and industry newsletters for all businesses regulated by ATF. Publications, brochures and forms are produced in quantities of 115,000 each for firearms and 12,000 for explosives, for distribution to the licensees, permittees, and to trade and research organizations and the press.
ATF hosts/participates in national, international, as well as regional/local conferences and meetings. In addition, ATF personnel are often invited by associations to attend their national conferences to give presentations on topics of interest to association members, and/or set up an exhibit booth. The ATF exhibit booth provides yet another venue through which industry members that attend these meetings, may ask questions or concerns regarding ATF policy or regulations.
ATF personnel have also been asked by industry associations as well as regulatory associations/agencies to participate on various panels. Recent topics on which the ATF has provided our expertise include but are not limited to, Safe Explosives Act, Shot Show University, Annual Importers Conference.
There are a number of application forms and reports required by ATF, some of which are now available on ATF's web site www.atf.gov.
ATF
Contact:
Mary Jo Hughes
Chief, FEA Services Division
Office of Firearms, Explosives and Arson
Bureau of Alcohol, Tobacco, Firearms and Explosives
650 Massachusetts Avenue, NW
Washington, DC 20226
Telephone: 202-927-8045
Fax: 202-927-7488
Civil
Rights Division (CRT)
CRT - Disability Rights Section (DRS)
- Home Page: www.usdoj.gov/crt/ada/adahom1.htm
- Business Page: http://www.usdoj.gov/crt/ada/business.htm
The home page provides information about the toll-free ADA Information Line, the Department's ADA enforcement activities, the ADA technical assistance program, certification of State and local building codes, proposed changes in ADA regulations and requirements, and the ADA mediation program. The home page also provides direct access to ADA regulations and technical assistance materials, Freedom of Information Act materials, links to the Department's press releases, and links to the other Federal agencies' Internet home pages that contain ADA information. ADA. The website received over one million visitors during FY 2003.
ADA Guide
for Small Business
http://www.usdoj.gov/crt/ada/smbusgd.pdf
ADA Information
Line
DRS operates a toll-free ADA Information Line to provide information to
the public about the requirements of the ADA and to distribute technical
assistance publications to the public. Automated service is available
24 hours a day, seven days a week. During business hours, members of the
public can consult with Department staff for assistance in applying ADA
requirements to their own specific situation. The ADA Information Line
numbers are (800) 514-0301(voice); (800) 514-0383 (TTY). During FY 2003,
the Information Line received 120,000 calls.
ADA Fax
on Demand
The ADA Information Line Fax Delivery Service allows the public to obtain
free ADA information by fax 24 hours a day, seven days a week. By calling
the ADA Information Line, callers can select from among 32 different ADA
technical assistance publications and receive the information, usually
within minutes, directly on their fax machines or computer fax/modems.
ADA Information Line: 800-514-0301 (voice); 800-514-0383 (TTY)
ADA publications
DRS produces a range of technical assistance documents, including an ADA
Guide for Small Businesses that has been published jointly with the Small
Business Administration. ADA.During FY 2003, the Department developed
41 new technical assistance materials, including five publications on
specific topics of interest to businesses that can be printed and distributed
directly from the web addressing the issues of service animals, restriping
parking lots, refueling assistance at gas pumps, communicating with people
who are deaf or hard of hearing in hospital settings, and communicating
with people who are deaf or hard of hearing in hotels, motels, and other
places of transient lodging.
ADA training
DRS provides ADA training at meetings nationwide; and conducts outreach
to broad and targeted audiences that have included mayors, local Chambers
of Commerce, and millions of businesses. Requests for speakers and training
should be placed through the ADA Information Line: 800-514-0301 (voice);
800-514-0383 (TTY). During 2003, the Department fulfilled 60 training,
speaking, and exhibit engagements.
ADA Mediation
Program
The Department's ADA Mediation Program facilitates compliance by entities,
including small businesses, using a voluntary alternative dispute resolution
approach. Carried out through a partnership between the Federal government
and the private sector, more than 450 professional mediators are available
nationwide to mediate ADA cases. In FY 2003, 188 complaints with businesses
were resolved successfully through the ADA Mediation Program. To date
in FY 2004, the Department has referred an additional 144 cases to the
mediation program.
CRT
- Office of Special Counsel for Unfair Immigration Related Employment
Practices (OSC)
OSC's Internet site has helpful information specifically designed for
businesses as well as workers. The site describes the legal obligations
of employers to comply with the anti-discrimination provision of the Immigration
and Nationality Act (INA) and provides other information to assist compliance
(such as brochures, booklets, frequently asked questions, and legal references).
In FY 2003, the OSC web site had more than 386,000 new and recurring page
visitors. The site is at http://www.usdoj.gov/crt/osc.
In April, OSC published a newsletter, OSC Update, which
provides an update of OSCs outreach and enforcement activities,
and highlights OSCs informal resolution program.
OSC Employer
Hotline
OSC has a national toll-free telephone line solely for the use of employers
who wish to consult with OSC staff members about their compliance concerns.
The telephone line is staffed by OSC attorneys and Equal Opportunity Specialists
who promptly address employers' questions, providing immediate guidance.
OSC staff often advise employers on how to avoid discrimination in the
workplace, minimizing any future liability. Voice: 1-800-255-8155; TDD:
1-800-362-2735
OSC Job
Applicant or Employee Hotline
Based on information received from individuals calling this line, and
OSC's prompt investigation of these cases, OSC often is able to bring
early, efficient, cost-effective resolutions to employment disputes that
might otherwise result in the filing of charges, the accumulation of potential
back pay awards, or litigation expenses. These early interventions minimize
the impact of statutory enforcement on small businesses.
Voice: 1-800-255-7688 or (202) 616-5525; TDD: 1-800-237-2515
The OSC processed over 18,580 calls to its employer and employee hotlines
in FY 2003.
OSC Training
Materials
OSC also provides employers, where necessary, with training materials
for their staff, including booklets, posters and educational videotapes,
on how to ensure that they do not engage in discriminatory behavior. The
employer hotline number is distributed with all of OSC's outreach materials
for employers.
Voice: 1-800-255-8155; TDD: 1-800-362-2735; E-mail Address: osccrt@usdoj.gov
Download Brochures and Booklets: http://www.usdoj.gov/crt/osc/htm/outreach.htm
Based on FY 2003 levels, the OSC expects to disseminate over 100,000 copies
of its brochures and booklets free of charge during FY 2004.
Compliance
Assistance Education
OSC takes part in numerous employer training sessions throughout the country,
providing employers guidance on how they can comply with the antidiscrimination
provisions of the immigration laws. OSC attorneys also conduct outreach
seminars across the country that are organized by OSC grantees and specifically
designed to address issues of concern to employers. OSC routinely provides
compliance assistance training and other guidance to employers that OSC
determined committed unlawful discrimination to ensure that such violations
do not recur.
Voice: 1-800-255-8155; TDD: 1-800-362-2735; E-mail Address: osccrt@usdoj.gov.
In FY 2003, OSC officials conducted 83 such presentations.
OSC Grants
In addition to the direct outreach activities of its own staff, OSC provides
grants to employer associations (such as chambers of commerce) and other
entities to allow those organizations to conduct further compliance assistance
among their members and constituents. In FY 2003, OSCs grantees
presented information about INA compliance at hundreds of events that
were attended by thousands of employers and workers and distributed thousands
of copies of OSCs brochures and booklets. There are 11 OSC grantees
operating across the country in FY 2004. Grants totaled almost $675,000.
Press Statement: http://www.usdoj.gov/crt/osc/press/30814grantees.pdf
OSC Assistance
to SBA's Small Business Development Centers
To improve its outreach and service to the small business community, OSC
contacted the SBAs Office of Small Business Development Centers
(OSBDC) and the Association of Small Business Development Centers (ASBDC)
and offered to provide training and information materials, assistance
with training events, and technical guidance to the SBDC networks across
the county. There are more than 1,000 SBDC centers and subcenters that
provide low-cost counseling and training to small businesses. The SBDCs
are generally receptive to providing INA compliance information to their
small business clients, and OSC expects to cultivate this partnership
in 2004 and future years. OSC will soon roll out a small business resource
page on its website.
OSC address and phone numbers:
Office of
Special Counsel
for Immigration Related
Unfair Employment Practices
Civil Rights Division
Department of Justice
Post Office Box 27728
Washington, DC 20038-7728
Telephone: 202-616-5594
OSC Employer
Hotline:
Voice: 1-800-255-8155
TDD: 1-800-362-2735
Civil Rights
Division - General Point of Contact
David K. Flynn *
Chief, Appellate Section
P.O. Box 66078
Washington, DC 20035-6078
Telephone: 202-514-2195
Fax: 202-524-8490
* (Please note that Mr. Flynn is not assigned either to the Disability
Rights Section (DRS) or to the Office of Special Counsel (OSC). General
small business inquiries for information or for assistance concerning
compliance with matters within the areas of responsibility of DRS or OSC
should be directed to the addresses and phone numbers in the respective
sections.)
Drug
Enforcement Administration
DEA's Office of Diversion Control (OD) is the internal office that has
oversight over and works with small businesses. As such, OD and Diversion
field personnel continuously review ways in which the DEA can ensure small
businesses have access to SBREFA material as well as improve upon current
outreach initiatives.
OD Web
Site
Office of Diversion Control's Web Site (http://www.DEAdiversion.usdoj.gov).
contains information specifically relating to DEA's Diversion Program.
Between January 1 and October 31, 2003, DEAs entire Diversion Control
Program web site was visited 1,047,968 (an average of 4,463 visits per
day). Below are some of the web pages that were visited and the number
of times they were viewed
Publications
DEA provides various publications to its registrant population as well
as the general public. Some of the publications available either on Diversion's
web site or in a hard copy, include registrant manuals which provide DEA's
regulatory requirements in a plain language format; the SBREFA Advisory
Notice; informational brochures to help raise awareness of possible criminal
activity (i.e., a Pharmacist's Guide to Prescription Fraud, Recognizing
the Drug Abuser, Drug Addiction in Healthcare Professionals, and Stimulant
Abuse by School Age Children); industry newsletters; press releases; and
program reports.
www.DEAdiversion.usdoj.gov/pubs/index.html
For those small businesses that do not have access to the Internet, the DEA provides contact telephone numbers for Diversion Headquarters and field personnel as well as the SBA Ombudsman in the back of hard bound copies of the registrant manuals.
Requests for information or reports should be mailed to:
Drug Enforcement
Administration
Office of Diversion Control / ATTN:
Washington, DC 20537
Small
Business Regulatory Fairness Advisory: www.DEAdiversion.usdoj.gov/pubs/fair_adviz.htm
This notice advises DEA registrants to contact DEA Field Offices if they
have any questions regarding DEA's regulations and policies. If they are
a small business, they may contact the SBA's Office of the Ombudsman to
comment on DEA's enforcement actions. This Advisory is also included in
all revised and new manuals.
Seminars/Classes
- Chemical training for importers/exporters: www.DEAdiversion.usdoj.gov/mtgs/dea_mtgs.html
- Pharmaceutical
Training Seminars for importers/exporters and manufacturers:
www.DEAdiversion.usdoj.gov/mtgs/dea_mtgs.html www.DEAdiversion.usdoj.gov/quotas/index.html
Web-Based Compliance
- A wide variety of online forms: http://www.DEAdiversion.usdoj.gov/online_forms.htm
Onsite Evaluation/ Assistance
- List
of local field offices:
www.DEAdiversion.usdoj.gov/offices_n_dirs/index.html
Meetings/Conferences
DEA hosts national as well as regional/local conferences and meetings.
In addition, Diversion personnel are often invited by associations to
attend their national conferences to give presentations on topics of interest
to association members, and/or set up an exhibit booth.
www.DEAdiversion.usdoj.gov/mtgs/dea_mtgs.html
Toll
Free Telephone Numbers
Contact information for Diversion Control Program personnel located at
DEA Headquarters and local field offices may be viewed at the following
web address:
http://www.deadiversion.usdoj.gov/offices_n_dirs/index.html
SUMMARY OF JUSTICE DEPARTMENT CONTACT INFORMATION:
DRS address
and phone number:
Disability Rights Section
Civil Rights Division
P.O. Box 66738
Washington, DC 20035-6738
Telephone: 202-307-0663
Fax: 202-307-1198
ADA Information
Line
800-514-0301
(voice)
800-514-0383 (TTY)
Drug
Enforcement Administration Contact (for regulatory and enforcement matters)
Patricia Good
Chief, Liaison and Policy Section
Office of Diversion Control
Drug Enforcement Administration
Washington, DC 20537
Telephone: 202-307-7297
Fax: 202-307-8570
Justice
Department contacts for Department wide matters (such as the Ombudsman's
Reports to Congress) and other issues of general agency concern:
Kevin R. Jones
Deputy Assistant Attorney General
Office of Legal Policy
Department of Justice
Main Building, Room 7238
950 Pennsylvania Avenue, NW
Washington, DC 20530
Telephone: 202-514-4604
Fax: 202-514-9112
E-mail: Kevin.r.jones@usdoj.gov
Robert Hinchman
Senior Counsel
Office of Legal Policy
Department of Justice
Main Building, Room 7236
950 Pennsylvania Avenue, NW
Washington, DC 20530
Telephone: 202-514-8059
Fax: 202-514-9112
E-mail: robert.hinchman@usdoj.gov
Justice
Department contact for general public affairs inquiries:
Mark Corallo
Director
Office of Public Affairs
Main Building, Room 1248
950 Pennsylvania Avenue, NW
Washington, DC 20530
Telephone: 202-514-2007
Fax: 202-513-5331
E-mail: Mark.Corallo@usdoj.gov
Justice
Department contact for small and disadvantaged business utilization
Ramona Johnson-Glover, Acting Director
OSDBU
1331 Penn Ave. N.W.
National Place Bld., Suite 1010
Washington, DC 20530
Telephone: 202-616-0521
Fax: 202-616-1717
E-mail: Ramona.M.JohnsonGlover@USDOJ.gov
Justice
Department single point of contact for the Paperwork Reduction Act (PRA)
Brenda Dyer
Policy and Planning Staff
Justice Management Division
Patrick Henry Building, Room 1600
Washington, DC 20530
Telephone 202-616-1167
Fax: 202-514-1590
E-mail: brenda.e.dyer@usdoj.gov
LABOR
The U.S. Department of Labor (DOL) recognizes its obligation to respond
to the ever-increasing complexities of employment laws and the difficulties
businesses face in understanding them. Secretary of Labor Elaine L. Chao
launched the Compliance Assistance Initiative to help Americas
employers and employees better understand how to comply with the federal
employment laws and regulations it administers. DOL believes compliance
assistance is the most effective way to protect the wages, health benefits,
retirement security, safety, and health of Americas workforce by
preventing employment law violations.
DOL has developed the following tools and resources to ensure that employers and workers have access to clear and accurate information and assistance when and where they need it, and in the format that suits them best.
Department
of Labor Web Site
The most widely used compliance assistance tool is the DOL Web site, which
features centralized compliance assistance information at www.dol.gov/compliance.
The public can use this site to access a wide range of information and
resources about DOLs rules and regulations any time, day or night.
These Web pages are gateways to DOL agencies compliance assistance
information.
elaws
Advisors
The elaws Advisors (Employment Laws Assistance for Workers
and Small Businesses) are interactive e-tools that provide information
on DOLs federal employment laws. Available at www.dol.gov/elaws,
each elaws Advisor mimics the interaction an individual
would have with a DOL employment law expert by generating answers based
on the users responses to a set of questions. The FirstStep
Employment Law Advisor one of the newest elaws
Advisors helps employers simply and quickly determine
which of DOLs major employment laws apply to their business or
organization and provides easy-to-access information about how to comply
with each laws requirements.
DOLs
Toll-Free Help Line 1-866-4-USA-DOL (1-866-487-2365); (TTY: 1-877-889-5627)
DOLs Toll-Free Help Line provides timely and accurate responses
to customer inquiries, and fulfills print and publication requests. The
Help Line offers live operator assistance in English and Spanish, with
additional service in more than 140 languages. The information provided
by someone making a compliance assistance call will be kept confidential
within the bounds of the law.
Employment
Law Guide
The Employment Law Guide, which describes DOLs major statutes and
regulations in plain language, targets employers needing introductory
information to develop wage, benefit, safety and health, and nondiscrimination
policies for their businesses. It is available for free in print and online,
in both English and Spanish. A complimentary copy can be obtained by calling
1-866-4-USA-DOL or by visiting www.dol.gov/asp/programs/guide.htm.
E-Mail
Response Service
DOLs coordinated e-mail response service allows employers and employees
to ask questions about employment and regulatory issues electronically.
By choosing from a list of topics or internal DOL agencies under the Contact
Us section of the DOL Web site (www.dol.gov),
users are ensured that their question will go to the appropriate office
and that they will receive an answer in a timely manner.
Compliance
Assistance Information Inventory
More than 300 publications are included in this comprehensive list of
DOL compliance assistance resources. This database of publications can
be accessed from www.dol.gov/compliance.
SBREFA
Toll-Free Help Line
Under the Small Business Regulatory Enforcement Fairness Act of 1996,
small businesses may contact DOLs Office of Small Business Programs
(OSBP) directly with their inquiries or complaints about regulatory fairness
by calling 1-888-9-SBREFA (1-888-972-7332).
Wage
and Hour Issues
The Employment Standards Administration, Wage & Hour Division (WHD)
enforces the minimum wage, overtime, and child labor provisions of the
Fair Labor Standards Act (FLSA), the Family and Medical Leave Act (FMLA),
the Migrant and Seasonal Agricultural Worker Protection Act (MSPA), employment
standards and worker protections provided in several non-immigrant worker
programs of the Immigration and Nationality Act, and the prevailing wage
requirements of the Davis-Bacon Act (DBA), the Service Contract Act (SCA)
and related statutes.
WHD delivers compliance assistance through its Web site, interactive elaws Advisors (FLSA, FMLA), toll free phone service, e-mail, printed materials, workshops and presentations.
- WHD on the Web: www.wagehour.dol.gov
- WHD Contact Information: www.dol.gov/esa/contacts/whd/america2.htm
- Telephone Number: 1-866-4USWAGE (1-866-487-9243)
Federal
Contract Compliance
The Employment Standards Administration, Office of Federal Contract Compliance
Programs (OFCCP) administers three equal employment opportunity programs
that apply to federal contractors and subcontractors: Executive Order
11246, as amended; Section 503 of the Rehabilitation Act of 1973, as amended;
and the Vietnam Era Veterans Readjustment Assistance Act of 1974,
as amended, 38 U.S.C. 4212. These laws prohibit Federal contractors and
subcontractors from discriminating in employment decisions on the basis
of race, color, religion, sex, national origin, disability, or protected
veteran status. These laws also require Federal contractors and subcontractors
to take affirmative action to ensure equal employment opportunity. OFCCP
also shares responsibility with the U.S. Equal Employment Opportunity
Commission (EEOC) in enforcing Title I of the Americans with Disabilities
Act.
OFCCP delivers compliance assistance through its Web site, interactive elaws Advisors, e-mail, toll-free telephone service, workshops and seminars.
- OFCCP on the Web: www.dol.gov/esa/ofccp
- OFCCP Contact Information: http://www.dol.gov/esa/contacts/ofccp/ofcpkeyp.htm
- Telephone Number: 1-202-693-0101
Retirement
and Health Benefits
The Employee Benefits Security Administration (EBSA) assists employers
and employee benefit plan practitioners in understanding and complying
with the requirements of the Employee Retirement Income Security Act (ERISA)
as it applies to administering retirement and health benefit plans. EBSA
promotes voluntary compliance through its Voluntary Fiduciary Correction
Program and Delinquent Filer Voluntary Compliance Program and through
strategic alliances with professional organizations and federal, state
and local governments. EBSA provides compliance assistance through its
Web site, publications, interactive elaws Advisors, toll free telephone
service as well as responding to electronic inquiries, sponsoring seminars,
and actively conducting outreach nationwide.
- EBSA on the Web: http://www.dol.gov/ebsa/
- EBSA Contact Information for Electronic Inquiries: www.askebsa.dol.gov
- Telephone Number: 1-866-444-3272
Occupational
Safety and Health
The Occupational Safety and Health Administration (OSHA) works to save
lives, prevent injuries and protect the health and safety of Americas
workers. Nearly every worker in the U.S. comes under OSHAs jurisdiction
as defined by the Occupational Safety and Health Act of 1970 (exceptions
include miners, many public employees, and the self-employed).
OSHA delivers compliance assistance through its Web site, printed compliance guides, toll-free telephone service, e-mail, and online electronic assistance tools such as eTools and Safety and Health Topics pages. Free workplace consultations are available in every state to small businesses that need assistance in establishing safety and health programs and identifying and correcting workplace hazards. A network of OSHA Compliance Assistance Specialists in local offices provides tailored information and training to employers and employees. OSHA has a number of cooperative programs that help recognize and build on successful practices in occupational safety and health, including the Alliance Program, Safety and Health Achievement Recognition Program (SHARP), Strategic Partnership Program, and Voluntary Protection Programs (VPP)
- OSHA on the Web: www.osha.gov
- Telephone: 1-800-321-OSHA (1-800-321-6742)
- OSHA Contact Information: www.osha.gov/html/oshdir.html
- OSHA Office of Small Business Assistance www.osha.gov/dcsp/smallbusiness/index.html
Mine
Safety and Health
The Mine Safety and Health Administration (MSHA) works to protect the
health and safety of workers in Americas mines by working cooperatively
with industry, labor, and other federal and state agencies. MSHAs
responsibilities are outlined in the Federal Mine Safety and Health Act
of 1977, commonly called the Mine Act, which applies to all mining and
mineral processing operations in the U.S. regardless of size, number of
employees or method of extraction.
MSHA delivers compliance assistance to mine operators and workers through its Web site and by direct contact of agency enforcement, technical support, and education and training field personnel. MSHA established its Small Mine Office to address the safety and health needs of small mines specifically and to enable small mines to comply with safety and health laws as readily as medium- or large-sized mines. The Small Mine Office focuses exclusively on compliance assistance and conducts no enforcement activities.
- MSHA on the Web: www.msha.gov
- MSHA Contact Information: www.msha.gov/contactmsha/contactmsha.htm
- Telephone Number: 1-202-693-9400
- MSHA Small Business Assistance: http://www.msha.gov/smallmineoffice/smallmineoffice.htm
Veterans
Employment and Training
The Veterans Employment and Training Service (VETS) helps veterans,
Reservists and National Guard members effectively prepare for and secure
employment, and protects their employment rights. VETS provides employment
services and training assistance to eligible veterans, including homeless
veterans, through grants to states, local governments and non-profit organizations.
VETS also administers the Uniformed Services Employment and Reemployment
Rights Act (USERRA) and provides information about veterans rights
under the Veterans Employment Opportunities Act (VEOA) and the Federal
Contractor Program, which requires federal contractors and subcontractors
to take affirmative action to hire and promote qualified veterans including
special disabled veterans.
VETS delivers compliance assistance through its Web site, printed materials, e-mail, and interactive online elaws Advisors.
- VETS on the Web: www.dol.gov/vets
- VETS Contact Information: www.dol.gov/vets/aboutvets/contacts/main.htm
- Telephone Number: 1-202-693-4700
Labor-Management
Standards
The Employment Standards Administration, Office of Labor-Management Standards
(OLMS) administers and enforces most of the Labor-Management Reporting
and Disclosure Act (LMRDA) of 1959. OLMS also administers provisions of
the Civil Service Reform Act of 1978 and the Foreign Service Act of 1980
relating to standards of conduct for federal employee unions. OLMS also
administers employee protection provisions in the federal mass transit
law. OLMS now administers Executive Order 13201 in conjunction with the
Office of Federal Contract Compliance Programs. EO 13201 requires Federal
contractors to post notices informing their employees of certain rights
related to union membership and payment of union dues or fees.
OLMS delivers compliance assistance through its Web site, publications, e-mail, workshops and other group presentations. An OLMS Web site www.union-reports.dol.gov - lets users view and print union annual financial reports. It features a powerful data search system that can produce lists tailored to users needs. OLMS recently expanded the site to let users view and print reports by employers and labor relations consultants.
- OLMS on the Web: www.olms.dol.gov
- OLMS Contact Information: www.dol.gov/esa/contacts/olms/lmskeyp.htm
- Telephone: 1-202-693-0123 (union member rights); 1-202-693-0126 (transit employee protections)
DOL
Contact under the Small Business Paperwork Relief Act of 2002
Under the Small Business Paperwork Relief Act of 2002, the Department
of Labor has established a single point of contact in the agency to act
as a liaison between the agency and small business concerns:
Department
of Labor Single Point of Contact:
Barbara Bingham, Director
Office of Compliance Assistance Policy
Office of the Assistant Secretary for Policy
U.S. Department of Labor
200 Constitution Avenue, N.W., Rm. S2312
Washington, DC 20210
Telephone: 202-693-5080
Compliance Assistance Resources: http://www.state.gov/m/a/sdbu/19939.htm
- Web Links: The Office of Small and Disadvantaged Business Utilization (A/SDBU) web site has links to a number of Federal agencies: U.S. Business Advisor, VetBiz.Gov, FirstGov.Gov, etc.
- Publications: A/SDBUs A Guide to Doing Business with State Department, Forecast of Contract Opportunities, and others are available electronically on the web page.
- Workshops: A/ A/SDBU presents a number of workshops throughout the year as part of its outreach efforts; we also do inreach workshops geared to State Department employees covering topics related to the Small Business Program. A/SDBU staff members are often invited to participate on workshops or panels hosted by small business trade associations, Chambers of Commerce or other groups representing the interests of small business.
- Training Sessions: A/SDBU sponsors training sessions for State Department employees. Examples: Small Business Program training module at Foreign Service Institute's General Services Officer (GSO) Course, and participation in regional GSO Conferences hosted by State's Office of Logistics Management (A/LM). Also we participate in State Department events designed for private industry such as Bureau of Overseas Buildings Operations' Industry Day. State hosts an annual Prime Contractor training session. The morning is a refresher for large primes on regulations and reporting requirements governing subcontracting. The afternoon session is for networking between large primes and small businesses.
- Small Business Fairs: A/SDBU hosts an annual Small Business Fair, which features "common usage" items typically purchased using the government credit card or GSA schedule. In April 2004, we hosted a HUBZone-owned Small Business Fair. We are also co-hosts of quarterly Information Technology Expositions, for which the Bureau of Information Resource Management takes the lead. We co-sponsor with other Federal OSDBUs an annual conference each April, at Show Place Arena in Upper Marlboro, Maryland. The event attracts over 1500 participants from all over the country. A/SDBU also supports Small Business Fairs hosted by other Federal agencies, by small business trade associations, or by members of Congress. We participate in over 30 such events each year.
- Business Advocacy and Outreach: The Office of Commercial and Business Affairs (EB/CBA) and other relevant Bureau Economic Affairs (EB) offices regularly provide trade and commercial support to U.S. companies, both large, medium-sized, and small. EB/CBA also organizes business outreach programs, and substantial effort is placed on small business participation. For example, the 2004 Earth Day program at the Department of State was focused on business stewardship. Over 60 U.S. businesses participate in this Department of State exhibition, approximately 1/3 were small businesses.
State
Department Single Point of Contact:
Shapleigh C. Drisko
Senior Procurement Analyst
Office of Small and Disadvantaged Business Utilization (A/SDBU)
1701 N. Ft. Meyer Drive, SA-6
Lobby, L500
Arlington, VA 22209
Telephone: 703-875-4240
Fax: 703-875-6825
Internet: http://www.state.gov/m/a/sdbu/
TRANSPORTATION
The
Department of Transportation is committed to encouraging and assisting
well-qualified and skillful small, minority, and woman-owned businesses
seeking contracts with the Department of Transportation. DOTs thirteen
Operating Administrations (OAs) spend over approximately one billion dollars
a year with the private sector. Currently, more than 45 percent of those
dollars go to small businesses, with 17 percent going to small disadvantaged
businesses or minority-owned firms and 4 percent going to woman-owned
companies. Within the Office of the Secretary, the Office of Small and
Disadvantaged Business Utilization (OSDBU) endeavors to improve and increase
the Departments performance in utilizing small, small disadvantaged,
small woman-owned and veteran-owned businesses as contractors and subcontractors.
On DOTs OSDBU website (http://osdbu.dot.gov/) you will find a listing of services and programs provided to small businesses: including veteran-owned, service-disabled veteran-owned, Hub Zone, disadvantaged and women-owned businesses on transportation-related contracting opportunities. This website also contains information on contracting opportunities within DOT, as well as DOT Short Term Lending and Bonding Assistance Programs. Contracting information includes forecast information of contract opportunities that may become available from the various DOT OAs during the specified fiscal year. Forecast information is divided by DOT OAs and lists opportunities that anticipate awards greater than or equal to $25,000. For more information on forecast information, go to OSDBUs website: http://osdbu.dot.gov/osdbu_services/Procurement/forecast.cfm
For information about DOT OSDBU seminars/conferences/outreach sessions visit: http://osdbu.dot.gov/mrc_services/MarketingSessions.cfm
The
DOT single point of contact:
4 Department of Transportation,
Office of Small Disadvantaged Business Utilization (OSDBU)
Contact: Sean Moss, Director, OSDBU
1400 Seventh Street, S.W. Suite 9414
Washington, D.C. 20590.
Telephone: 2023661930
Fax: 202366-7228
or contact us online National Information Clearinghouse at: http://osdbu.dot.gov/
TREASURY
Alcohol and Tobacco Tax and Trade Bureau (TTB)
TTB was created by the Homeland Security Act of 2002 and
is the newest agency in the Department of the Treasury. When the Act divided
the functions of the former Bureau of Alcohol, Tobacco and Firearms into
two new organizations with separate responsibilities, TTB became tasked
with enforcing and administering the laws governing the production and
distribution of alcohol and tobacco products. TTB is responsible for:
- Collecting over $14 billion annually in Federal alcohol, tobacco, firearms and ammunition excise taxes.
- Collecting occupational taxes on producers, wholesalers, and retailers of alcohol beverage products and producers of tobacco products, cigarette papers and tubes, and export warehouse proprietors.
- Ensuring that beverage alcohol products are labeled, advertised, and marketed in accordance with law and regulations.
- Administering the laws and regulations in a manner that protects the revenue, protects the consumer, promotes voluntary compliance, and facilitates the production of, and import and export trade in, beverage and industrial alcohols and tobacco products.
One of TTBs top priorities is to establish and maintain a close working relationship with the industries it regulates. To accomplish this, TTB utilizes a variety of methods to assist members of the regulated industries, including small business entities and the general public, in complying with the laws and regulations TTB enforces.
Website. TTB utilizes the Internet as its main vehicle for communicating with regulated industry members and the general public. TTBs website, located at www.ttb.gov, contains:
- Answers to frequently asked questions specific to each regulated commodity and industry regarding TTB laws, regulations, and services.
- TTB news items and updates as they relate to rulemaking, viticultural areas, and other industry-related topics.
- On-line access to required forms and documents and instructions for electronic submissions.
- COLAs Online, which enables the submission and processing of Certificates of Label Approval (COLAs) via the Internet. All beverage alcohol products are required to obtain a COLA prior to introduction in interstate commerce.
- Weekly COLA statistics, which show users how many COLA requests have been received and the average turnaround time for processing an electronic COLA request. The turnaround time has improved greatly in the past year. The impressive COLA statistics help promote this convenient, paperless process.
- Contact information listing TTB offices, helpful e-mail addresses, and other Federal and state agencies.
- An electronic reading room, which allows users to view Federal Register publications and other TTB documents such as directives and industry circulars, and public comments submitted in response to Notices of Proposed Rulemaking.
- Tax rates and statistics pertaining to TTBs regulated commodities.
- An electronic listing of approved viticultural areas designated by Code of Federal Regulation Section, location, and effective date.
Customer service and support. TTB provides one-on-one expert technical advice on matters affecting the alcohol and tobacco industries through e-mail, telephone, and letterhead responses to inquiries from individuals and businesses. In addition, TTB uses customer service hotlines to answer questions from industry members, other governmental agencies, and the general public on any TTB topic. TTBs National Revenue Center, located in Cincinnati, Ohio, responds to approximately 80,000 telephone calls per year made to its toll-free number, 1-877-TTB-FAQS (1-877-882-3277).
Regulated industry DVD. TTB has developed an informational DVD that serves as an electronic library for new and existing industry members to access industry-specific information and resources. The DVD is available by contacting the National Revenue Center at 1-877-TTB-FAQS (1-877-882-3277).
Attendance at seminars and events. TTB routinely sends representatives to seminars and events to answer questions from members of the regulated industries, with an emphasis on establishing personal relationships with small business entities. In 2004, TTB also conducted full-day wine industry seminars in California, North Carolina, Oregon, Tennessee, and Washington State. A seminar for alcohol beverage wholesalers and importers is planned for February 2005 in Florida.
Plain language. As part of TTBs overall effort to reduce taxpayer burden, maintain good public relations, and facilitate compliance, TTB continues to revise all of its forms and regulations and convert them to plain language. Plain language uses the active voice, shorter sentences, and common, everyday words when possible to better communicate with the public.
Publications. TTB provides guidance on statutory and regulatory requirements to industry members and small businesses through various published documents. Examples include industry circulars, rulings, and procedures. All of the publications are available online for quick access.
Taxpayer notifications. TTB maintains an automated late return reporting system that notifies taxpayers of a late-filed return or insufficient payment. This helps taxpayers avoid accumulated penalties and interest. In addition, TTB sends out yearly notices to known special occupational taxpayers to remind them of their responsibility to file a return and pay the tax. These taxpayer notifications are especially beneficial to small businesses that have limited resources to devote to government compliance monitoring.
Variances and alternate methods or procedures. TTB entertains requests from regulated industry members, which include small entities, for variances from existing regulatory requirements. These variances, which often take the form of alternate methods or procedures, are intended to provide flexibility to industry members in their business operations. These requests are normally granted when the proposed variance shows good cause, would not be contrary to law, and would not pose a threat to the revenue.
Voluntary disclosure program. TTB has adopted a voluntary disclosure program under which it may reduce or waive penalties when regulated industry members voluntarily advise TTB of their noncompliance. The program benefits industry members ¬¬-- especially small businesses new to the industry -- by reducing their costs in time and money. Further, the program provides industry members an incentive to detect and correct errors early and secure special guidance from TTB on future compliance issues.
TTB strives to maintain its role as an industry partner, and continues to develop new ways to communicate with its ever-growing interested public.
Alcohol
and Tobacco Tax and Trade Bureau single point of contact:
William H. Foster
Chief, Regulations and Procedures Division
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street, NW Room 200 East
Washington, DC 20220
Telephone: 202-927-8210
E-mail: William.Foster@ttb.gov
Internal Revenue Service
- Compliance
Assistance Resources (Paperwork Relief Act Report)
The IRS Compliance Assistance Resources are those that help taxpayers comply with the Federal tax law. We are making every effort to inform, assist and educate taxpayers. See attachment 1 for examples of IRS Compliance Assistance Resources.
- Points
of Contact for IRS
Single point of contact for Compliance Assistance Resources
IRS Website: http://www.irs.gov/businesses/index.html
Single point of contact for Paperwork Relief Act of 2002
Michael Chesman
Director Office of Taxpayer Burden Reduction
E-mail: Michael.R.Chesman@irs.gov
Phone: 202-283-7673
- Compliance
Assistance Program Description
- The
Small Business/Self-Employed (SB/SE) operating division is structured
to best serve taxpayers whose needs are more complex than wage and
investment taxpayers. This division serves about 40 million small
businesses, including 33 million self-employed and 7 million corporations
and partnerships with assets of $10 million or less. While many
face the same tax issues as large corporations, they often do not
have tax professionals on staff. Tax compliance issues often stem
from a lack of understanding of tax law requirements, inadequate
accounting practices and resources and cash flow problems.
The approximately 33 million self-employed and supplemental income earners are similar to wage and investment taxpayers, but their tax issues are often more complex. They have substantially higher incomes and file twice the number of forms and schedules, requiring more time to prepare taxes, a greater reliance on paid tax preparers and more IRS expertise.
-
Headquarters
Taxpayer Education and Communications (TEC) mission is to support and accomplish the goals of the Strategic Plan. We increase filing, reporting, and paying compliance by providing small business and self-employed individuals with top quality pre-filing services. TECs activities align with compliance goals and approaches set by other parts of the organization.
The field and headquarters staffs support compliance-focused pre-filing activities through direct dealings with small businesses and self-employed individuals and through third party relationships with key internal and external stakeholders. TEC works to develop and maintain partnerships with key stakeholders. The relationships are leveraged to assist in the delivery of targeted messages to specific audiences on specific compliance issues resulting in communications that reach a much larger taxpayer population.
TEC focuses on burden reduction initiatives and promotes electronic filing and payment options to SB/SE taxpayers. The services TEC provides assist in promoting compliance among small businesses and self-employed taxpayers through non-enforcement methods and help taxpayers understand their tax obligations in a manner that leads to voluntary compliance.
-
Headquarters
- The
Small Business/Self-Employed (SB/SE) operating division is structured
to best serve taxpayers whose needs are more complex than wage and
investment taxpayers. This division serves about 40 million small
businesses, including 33 million self-employed and 7 million corporations
and partnerships with assets of $10 million or less. While many
face the same tax issues as large corporations, they often do not
have tax professionals on staff. Tax compliance issues often stem
from a lack of understanding of tax law requirements, inadequate
accounting practices and resources and cash flow problems.
- Partnership Outreach designs, develops and delivers educational products and services focused on customer needs, and leverage partnerships with major stakeholders through negotiated agreements to assist in the delivery of these products and services. The primary focus is on proactively identifying emerging trends, common errors, and common areas of non-compliance, and developing products, services and programs to address these issues and encourage compliance.
- Business Marketing Services plans and execute the promotion and distribution of all traditional SB/SE products and services to TEC employees, key stakeholders, and targeted taxpayer audiences in order to satisfy external customer needs and internal organizational objectives. Business Marketing Services is also focused on developing strategies for increasing usage of electronic products and implementing them effectively for not only the small business community but also the more uniquely emerging self-employed taxpayer segment.
- The
Office of Taxpayer Burden Reduction provides direction and leadership
for burden reduction efforts by focusing on six major areas:
- Informing and educating customers about their tax responsibilities.
- Simplifying forms, publications and communications.
- Streamlining internal policies, processes and procedures (including audit plans).
- Promoting less burdensome rulings, regulations and law.
- Assisting in the development of a burden reduction measurement methodology;
-
Partnering with internal and external stakeholders to more
effectively and efficiently identify and address burden reduction
initiatives
- Field
Organization
A geographically dispersed field staff provides top quality compliance focused pre-filing service to small business and self-employed individuals directly and through third party relationships with key internal and external stakeholders. These services assist small business and self-employed taxpayers by helping them to understand their tax obligations in a manner which leads to filing, payment, and reporting compliance.
IRS Area Distribution Centers (ADCs) serve as distribution points for tax products. Tax products can be ordered free of charge from the ADCs at 1-800-829-2437.
-
IRS provides live telephone assistance through Customer Account Service.
- Tax Assistance 1-800-829-1040 throughout the year
- Forms, Form Instructions and Publications - 1-800-829-3676
- Small Business and Specialty Taxes 1-800-829-4933
- Compliance Assistance Products (Libraries and Post Offices) 1-800-829-2765
- Tax Refund Hotline 1-800-829-1954
- Recorded Tax Information (Tele-Tax) 24 hour service 1-800-829-4477
- Assistance for the Hearing Impaired 1-800-829-4059
- To suggest improvements to IRS Procedures 1-888-912-1227
- Taxpayer Advocate Service Hotline 1-877-777-4778
- Taxpayers
who need more information than is provided by Customer Account Service
may go to the Help website at http://www.irs.gov/help/index.html.
- Finding
addresses to file Internal Revenue Service tax forms has just become
easier for taxpayers and tax practitioners. On August 22, 2003, the
IRS launched a Where to File website on the
Internet. With only a few keystrokes, taxpayers and practitioners
now have access to the proper mailing address to ensure that business
returns are received and processed in a timely manner. See the Where
to File Business Forms and Filing Addresses at http://www.irs.gov/file/article/0,,id=111453,00.html
- Websites/Internet
- http://www.irs.gov IRS Website
- http://www.irs.gov/smallbiz IRS Small Business Website
- http://www.irs.gov/smallbiz The SB/SE Internet site has had 16,919,340 visits from January 2002 to August 2004
- http://www.irs.gov/newsroom/index.html - News
- http://www.irs.gov/taxpros/content/0,,id=103728,00.html -Plain Language Regulations
- Tax
Centers on Partners Website IRS has developed a
number of partnerships by establishing a Tax Center website on
the partners sites. Tax Centers have a comprehensive set
of links customized to the partners needs and organized by topic
to various parts of irs.gov. For example see:
Tax Center Website - http://www.sba.gov/bi/irstaxcenter.doc
- Training/Workshops/Seminars
-
Practitioner Institutes
Practitioner Institutes serve as part of an overall practitioner education curriculum, which includes Tax Talk Today, the Nationwide Tax Forum, local liaison meetings, etc. They provide a much-needed venue for delivering the IRS message to approximately 25,000 direct participants, which prepare countless tax returns for the public each year. The Tax Practitioner Institutes have been ongoing for as many as 60 years in some parts of the country. Over the years the institutes have evolved into forums that deal with a large variety of income tax issues of interest to the entire tax practitioner community.
- Small
Business Tax Workshop Student/Instructor Materials
IRS has adopted three models for small business tax workshops our partners can offer as a client service to help the smallest and newest businesses:- Partner organizations organize, market and staff live workshops using IRS materials or their own. IRS just released Spanish language versions of the Student Workbook and the Instructor Guide.
- Partnership organizations link to IRS on-line small business workshop products and market them to their members. An online Spanish language version of the classroom materials is nearly complete.
-
Partner organizations distribute Pub. 3693, Introduction to
Federal Taxes for Small Business-Self Employed: Getting Your
Business Off to a Successful Start CD-ROM (Sept 2001) to their
members and/or let them know how to order it.
- Online
Small Business Tax Workshops
IRS has an interactive online Small Business Tax Workshop that includes all of the materials used in the classroom workshops taught by IRS partner organizations. There are also streaming video workshops in the Online Classroom at http://www.irs.gov/smallbiz.
- Tax
Talk Today
Tax Talk Today is a monthly program about current tax issues and policies sponsored in part by the IRS. It provides unbiased insight and information about current tax and business issues critical to tax professionals. All of the programs feature a panel discussion, Questions and Answers from viewers, current tax news stories, and tax teasers. The format allows viewers to ask questions via e-mail, fax or telephone. Website: http://www.taxtalktoday.tv/
-
Interactive Video Conference Television (IVT)
IRS produces and directs live Interactive Video Television (IVT) instructional and informational training via IRS Satellite that reaches 135 IRS offices nationwide. IRS welcomes external stakeholder participation in IVTs.
-
Practitioner Institutes
- Products
Developed Specifically for Small Business
The role of the SB/SE TEC division is to address compliance through education and marketing to our Small Business and Self-Employed taxpayers. We develop educational products and services focused on customer needs to provide top quality pre-filing services to help taxpayers and stakeholders understand and comply with the tax laws. Products can be ordered online or by calling 1-800-829-3676.
Website: http://www.irs.gov/businesses/small/article/0,,id=101169,00.html
- Forums
- Payroll/Practitioner
Forums
The Payroll/Practitioner Forums are an extension of the bi-monthly National Public Liaison (NPL) meetings. The Forums provide an opportunity for the subject matter experts (SMEs) and payroll/practitioner representatives to work through the issues raised from suggested topics on the agenda.
- Small
Business Forums
Small Business Forums are held with external small business groups and associations. The primary focus of these meetings is to provide an avenue for an open exchange of information with external stakeholders. The forums also give them an opportunity to share feedback concerns on behalf of their small business members. Monthly schedule: http://www.irs.gov/businesses/small/article/0,,id=106266,00.html
-
IRS Nationwide Tax Forums
One of the Service's largest and most effective outreach programs to the tax professional community is the IRS Nationwide Tax Forums. During July, August, and September, the IRS will present six tax forums nationwide, which will include seminars, a trade show, and an awards banquet. These forums are designed to help tax professionals obtain valuable information to improve their business.
Website: http://www.irs.gov/taxpros/article/0,,id=97192,00.html
- Payroll/Practitioner
Forums
- Tax
Assistance Centers are your one-stop resource for face-to-face tax
help. These sites provide assistance in the preparation of returns
as well as resolution of less complex accounts and compliance issues
for taxpayers that require face-to-face assistance. The site location
and hours of operation are available at Website: http://www.irs.gov/localcontacts/index.html.
IRS also offers free income tax assistance for low income, disabled, elderly and non-English speaking taxpayers through the Volunteer Income Tax Assistance program (VITA) and Tax Counseling for the Elderly program (TCE). A free tax preparation site can be located by calling Customer Account Services at 1-800-829-1040.
- Non-retaliation
Policy
The IRS has a zero tolerance policy for retaliation and has had a written non-retaliation policy in place since 1998. On July 22, 1999, President Clinton signed into law the landmark IRS Restructuring and Reform Act (RRA) of 1998. In addition to containing many new and important taxpayer rights and protections, the RRA 98 represented a significant turning point for the IRS. The RRA 98 provides important tools to carry out the modernization plan to bring positive change to the Service and taxpayers.The IRS has taken a number of steps to prevent retaliation and has put policies in place to deal with it effectively, should it occur. Section 1203 of RRA 98 provides for the mandatory termination of IRS employees under various specific instances of misconduct and provides a number of key taxpayer safeguards. This serves as a strong deterrent to any employee who might consider taking retaliatory action. IRS non-retaliation policy is now located on the Small Business Self-Employed landing page at website: http://www.irs.gov/businesses/small/index.html
- TAS
Overall and Systemic Advocacy
Taxpayer Advocate Service (TAS) is an independent organization that helps taxpayers resolve problems with the IRS and recommend changes that will prevent tax problems.
The Taxpayer Advocate Service Office of Systemic Advocacy provides oversight and direction for identifying, and analyzing systemic, procedural and operations problems. This office announced on March 13, 2003 the development of a new internet-based program for submitting systemic problems and suggestions to improve tax administration. On November 24, 2003, TAS launched a new web-based application, part of the Systemic Advocacy Management System (SAMS), to streamline the process of submitting issues that affect multiple taxpayers.
Office of Systemic Advocacy Website: http://www.irs.gov/advocate/index.html
Web-Based Application
http://www.irs.gov/advocate/article/0,,id=117703,00.html
- Fiscal
2004 Compliance Assistance Resources
EFTPS Express Enrollment Website
Beginning in January 2004, all businesses issued a new EIN will be pre-enrolled in EFTPS to make all their federal tax payments if they will have federal tax obligations. In addition to receiving their EIN, they will also receive a separate mailing containing instructions for activating their EFTPS enrollment. The EFTPS Express Enrollment website can be found at http://www.irs.gov/businesses/small/article/0,,id=120110,00.htmlPenalty Rebate for Enrolling in EFTPS Website
IRS allows paper coupon users who were assessed a Form 941 deposit penalty the opportunity to receive a one-time penalty refund. The Penalty Rebate for Enrolling in EFTPS website can be found at http://www.irs.gov/businesses/small/article/0,,id=120305,00.htmlReporting Agents (RAF) Website
IRS assists employers in making required tax deposits and tax information filings to the federal government and to state and local governments. The Reporting Agents (RAF) website can be found at http://www.irs.gov/businesses/small/article/0,,id=108689,00.htmlBartering Website
IRS directed several outreach activities to promote reporting compliance within the bartering industry. IRS has partnered with bartering associations and other groups within the industry to filter educational products and services that will inform and guide individual bartering exchanges on their federal reporting requirements in 2003. A preliminary research analysis showed that the marketing efforts were successful. Proceeds from broker and barter exchange transactions increased by 95% over 2002 figures. Requirements for bartering exchange can be found at: http://www.irs.gov/businesses/small/article/0,,id=118385,00.htmlDemand Reduction
IRS completed a detailed analysis of the more than 300,000 questions that came in through its Referral Mail system during the 2004 filing season. This resulted in the identification of the 26 highest volume question groups the questions that really are most frequently asked. There is a data sort by geographic area and a timeline showing when the volume of various question groups peaked. Work is underway to create a website based on this data to increase the small business owners ability to find the answers to their questions without having to call the 800 number. The overarching goal for this program is to get the right information to the right people at the right time.Understanding Your IRS Notice
IRS has expanded its Internet service to include a Notice website at:
http://www.irs.gov/individuals/article/0,,id=96199,00.html.
Taxpayers and their representatives can now go on-line and understand the purpose for it, reason we send it, what to do with it and advice on how to handle disagreements. This new website will help taxpayers, tax professionals and the IRS resolve accounts in a more expeditious fashion thus reducing burden as well as duration of phone calls and correspondence.Issue Resolution Tracking System (IRTS)
IRS is proactive in responding to stakeholder concerns through the use of the Issue Resolution Tracking System. This web-based data base assists IRS in monitoring the resolution of issues identified by stakeholders such as small businesses, trade associations, government agencies, educational institutions, payroll and practitioner groups. In addition to responding to issues, we detect stakeholder identified issues and track trends both locally and nationally.
The Top Filing Errors Made by Small Business and Self-Employed Taxpayers Website
This website at: http://www.irs.gov/businesses/small/article/0,,id=107767,00.html tells small business taxpayers how to avoid common errors on returns. This information can be reviewed by taxpayers prior to sending in their tax returns to help avoid the most common errors. A link to the form specific errors was also posted in the Where to File Business Forms and Filings Addresses.Return Preparer Symposium
IRS partnered with representatives from national practitioner organizations in addressing Return Preparer Problems and Problem Preparers. As a result of this partnership, the group made several accomplishments during FY 2004. To improve communication at the local level, IRS developed a Best Practices Template for establishing Local Practitioner Liaison meetings across the country. To provide more educational resources to the Practitioners, the IRS updated the The Tax Information for Tax Professionals page at: http://www.irs.gov/taxpros/index.html to include a Basic Tools for Tax Professionals section. To address the alleged bad preparers, the IRS developed a How to Select a Return Preparer section on irs.gov.Practitioner Local Liaison Meetings and Seminars Website
IRS offers local liaison meetings and seminars for the tax professional community. These sessions are designed to share important information about IRS programs and issues with tax professionals. These pages on the IRS website are arranged by state, and are updated on continual bases so that tax professionals can easily find seminars, practitioner liaison meetings, and practitioner conference calls in their area in one, easy to find, location on the web.Online Application for Employer Identification Number EIN
An Employer Identification Number (EIN) is also known as a federal tax identification number. Generally, businesses need an EIN, and often it is required by States and financial institutions prior to conducting business with them. Small businesses may apply for an EIN in various ways, and now they may apply online. The online application provides several benefits that are especially useful to the small business person:
- Online EIN is available 24/7 so they can apply when its convenient for them and their business;
- No registration is required to use this system, making access to the system quick and easy, and;
- No paper needs to be sent to the IRS, further cutting down on the burden to the taxpayer in obtaining this important identification number for their business.
Small Business Tax Workshop DVD
IRS has completed the scripting and storyboarding of nine lessons for a new Small Business Tax Workshop DVD expected to be released late Spring/early Summer of 2005. The multi-media DVD will include live instruction, vignettes and interactive segments. There will be closed captioning in English, Spanish and Mandarin Chinese. Publication 1066 Small Business Tax Workshop: Student Workbook formed the basis for the scripts with updated lessons and two completely new ones: Retirement Plans and Managing Your Payroll. The overarching goal for this program is to help new businesses get off to a good start with their taxes.Global Diversity Group (GDG)
The Global Diversity Group, Inc. (GDG) is a unique marketing consulting firm providing the conduit for active collaborations between minorities and corporations. GDG offers access to much needed information designed to assist minority entrepreneurs and business owners with the growth of their companies and to expand their business ideas. GDG is expanding their focuses to cover all minority groups: African Americans, Asians, Hispanics/Latinos, American Indians and women business owners interested in a self-help approach to expanding their businesses.A GDG Business Exchange Tour for Success annual event is held in various locations throughout the country and provides exhibitors, workshops and interaction between corporations, professionals, entrepreneurs, educators as well as government organizations. IRS established a partnership with GDG that focuses on IRS interaction with the small business community. IRS participated in GDG Business Exchange 2002-2004 Tour for Success that covered 6 cities with over 4000 participants.
Ethics Training for Tax Professionals
IRS has developed presentation materials to assist IRS staff in discussing ethical standards with tax professionals. These materials have been combined into two separate toolkits designed to discuss ethics and rules of conduct issues with tax professionals governed by Circular 230.Fiscal Year 2004 Strategies
The Office of Taxpayer Burden Reduction (OTBR) continues to focus on reducing burden for small business taxpayers and leads burden reduction efforts for the Service. For Fiscal Year (FY) 2004, the OTBR has concentrated on simplifying tax forms, streamlining internal policies and procedures, and promoting less burdensome rulings for small business owners. The IRS Commissioner remains committed to supporting burden reduction activities, as evidenced by a recent elevation of the OTBR to a direct report of the Small Business Self-Employed Commissioner. Listed below are examples of recent OTBR accomplishments and ongoing burden reduction initiatives.
Increasing the threshold for Form 1040EZ and Form 1040A Filers
The taxable income threshold for Forms 1040EZ and 1040A filers was increased from $50,000 to $100,000 this year. This change, which is effective for tax year 2004, enables more than 1 million taxpayers to file Forms 1040EZ or 1040A instead of a long Form 1040. This change will reduce taxpayer burden by more than 5 million hours.Increasing the business expense threshold to $5,000 from $2,500 on Form 1040, Schedule C-EZ
The threshold for small business taxpayers who file Schedules C or C-EZ for reporting business expenses was raised from $2,500 to $5000. This new threshold enables approximately 500,000 eligible taxpayers to file a Schedule C-EZ instead of the regular Schedule C. Since Schedule C-EZ is an easier form for taxpayers to complete, this change is another positive step as part of overall efforts to reduce burden on small business taxpayers. This change will reduce taxpayer burden by more than 5 million hours.Redesign of Schedule K-1 (for Forms 1120 and Form 1065)
Schedule K-1 for partnerships and corporations has been redesigned and is on track for release for the 2004 tax year. Benefits of the new format include an improved layout, easier to read items, streamlined instructions for 25 million investors and the use of scanning and 2-D bar code technology for IRS processing of the forms. Focus group testing of the form with investors confirmed that the new design will be well received, with one investor jokingly referring to the new form as the "K-1 for Dummies." A new Schedule K-1 for Form 8865 (Return of U.S. Persons with respect to Certain Foreign Partnerships) will also be released for tax year 2004. The Schedule K-1 for the Form 1041 (U.S. Income Tax Return for Estates and Trusts) will be redesigned to conform to the new format and is scheduled for release for tax year 2005.Form 941 Redesign
Form 941 has been redesigned for the 2005 tax year. The new form features a significantly improved layout with plain language instructions, making it easier for 6.6 million employers, who file 23 million Forms 941 each year, to understand and complete. A draft of the redesigned form is posted on irs.gov for public comment. Cognitive testing, as well as focus group testing, was conducted to obtain external feedback prior to finalizing the new design. The new forms will be scanned by IRS, thereby reducing the chance of data transcription errors and expediting IRS processing of the forms.Form 941 Schedule D
In response to an Industry Issue Resolution (IIR) suggestion from the National Association of Tax Reporting & Payroll Management, a new Form 941, Schedule D was designed and new Revenue Procedures were issued. The new form and procedures simplify and clarify payroll tax reporting for employers who are parties to certain acquisitions, statutory mergers, or consolidations effective on or after January 1, 2005. The information requested and provided on this schedule is expected to enable the IRS to resolve most discrepancies without contacting taxpayers. The filing of this new schedule begins in tax year 2005.Form 941 Annualization
An effort is underway to establish new rules and processes that will allow a certain population of small business taxpayers to file their employment tax returns on an annual basis. This new annual return, which will be called Form 944, Employers Annual Federal Employment Tax Return, is scheduled for release in the 2006 tax year.Extensions to File
A project is underway to simplify the extension process. The new process will enable most taxpayers to take advantage of an automatic 6 month extension for filing their tax returns. The project team is redesigning the individual extension form to consolidate two existing forms filed by individuals and a redesigned business extension form to consolidate four existing forms filed by businesses. The justification requirement will be eliminated under this new process. Another objective of this project is to ensure scanning of the new extension forms and make them available for electronic filing. Implementation is targeted for January, 2006.Form 940 (Employers Annual Federal Unemployment Tax Return) Redesign
The objective of this project is to reduce taxpayer burden and increase voluntary compliance by redesigning the Form 940 and reengineering its processes. The scope of this project includes revising Forms 940, 940EZ and 940PR, simplifying the instructions and ensuring scanning and 2-D bar code processing of the redesigned forms. Forms 940 are filed by 5.6 million taxpayers annually. The time line for this project is to release the new forms for the 2006 tax year.Raising the FUTA Minimum Deposit Threshold
On November 30th the IRS issued final regulations that increase the Federal Unemployment Tax Act (FUTA) quarterly deposit threshold from $100 to $500. The new rules, which become effective January 1, 2005, should reduce burden for 2.6 million taxpayers per year, eliminate the requirement for taxpayers with eight or less employees from having to make three tax deposits a year and save taxpayers who fall under the new threshold from having to make 7.8 million deposits a year.
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New in FY 2004
Small Business Products
- Publication 3207, Small Business Resource Guide CD-Rom
- Publication 3693, Introduction to Federal Taxes for Small Business/Self Employed CD-Rom
- Publication 4115, Small Business/Self Employed Marketing Card CD-Rom
- Publication 1518, Tax Calendar for Small Business
- Publication 3698, TEC At a Glance
- Publication 3699, SB/SE Community Website A Virtual Tour
- Publication 966, Electronic Federal Tax Payment for Business
- Publication 3603, e-file for Business
- Publication 3995, Recognizing Illegal Tax Avoidance Schemes
- Publication 4035, Home-Based Business Tax Avoidance Schemes
- Publication 4069, Smallwares for Restaurants and Taverns
- Publication 4143 and Publication 4143A, Learning the Art of Doing Business, a curriculum for cosmetology students and instructor guide, teaches the federal tax responsibilities specific to cosmetology
- Publication 4161, The Art of Doing Business, Brochure
- Publication 4297, Industry Issue Resolution Program, Brochure, covers what types of issues are appropriate for the program how to submit an issue to the IRS
- Publication 4261, Do You Have a Foreign Bank Account? addresses tax compliance for those taxpayers who have a foreign bank account.
Small Business Products Printed in Spanish
- Publication 1518, IRS Tax Calendar
- Publication 3995, Recognizing Illegal Tax Schemes
- Publication 4035, Home Based Business Tax Avoidance Schemes,
- Publications 1066 and 1066B, Small Business Tax Workshop: Student Workbook and Supplemental Guide
- Publication 3992, Consumer Tax Video, Reporting Tip Income on TRAC
- Publication
4261, Do You Have a Foreign Bank Account?
- Summary
IRS assists the small business community by providing small business and self-employed individuals with top quality services. The services IRS provides assist in promoting compliance among small businesses and self-employed taxpayers through non-enforcement methods and help taxpayers understand their tax obligations in a manner that leads to voluntary compliance.
IRS maintains a customer first focus through routinely soliciting information concerning the needs and characteristics of its small business customers and implementing programs based on the information received.
Additionally, IRS partners with other federal agencies, financial institutions, tax preparers, community groups, trade associations, state and local authorities and others to provide tax information and education services to small business customers.
Treasury
Single Point of Contact:
Jackie Barber
Office of Small Business Development
U.S. Department of the Treasury
1500 Pennsylvania Avenue, NW, Mail Code: 1450 G St
Washington, DC 20220
Telephone: 202-622-8213
Fax: 202-622-4963
E-mail: Jackie.barber@do.treas.gov
VETERANS
AFFAIRS
Consistent with SBREFA, compliance assistance is funneled through the
two websites above to register complaints or ask for assistance. Most
other VA offices will ensure that appropriate certifications are published
in VA regulations that they do not affect small business entities. Small
businesses can comment on VA regulations during the informal rulemaking
process, after they are published as proposed rules in the Federal Register.
- Office of Small and Disadvantaged Business Utilization: http://www.va.gov/osdbu
- Center for Veterans Enterprise: http://www.vetbiz.gov
Veterans
Affairs Single Point of Contact:
Ramsey Alexander, Jr.
Senior Procurement Analyst
OSDBU (00SB)
Department of Veterans Affairs
810 Vermont Avenue, N.W.
Washington, DC 20420
Telephone: 202-565-8133
Toll Free: 800-949-8156
E-mail: ramsey.alexander@mail.va.gov