Section 1204 Business Unit Program Roles and Responsibilities

The highest level appropriate supervisor in the business unit is responsible for implementing the Section 1204 program including:

Identifying a Section 1204 program manager and/or functional coordinators for their organization.

Advising all executives and managers of Section 1204 requirements.

Interpreting Section 1204 policy and providing general technical guidance and direction to Section 1204 executives and managers.

Providing input to the HCO on needed updates to IRM guidance on Section 1204.

Developing and presenting Section 1204 training for their organizations.

Coordinating managers' quarterly self-certifications and reporting activities.

Providing technical advice to Section 1204 managers for the quarterly certification reporting.

Participating in the HCO Section 1204 workgroup.

Supporting the annual TIGTA audit through direct contact with managers to fulfill requests for documents and responses to various inquiries.

Section 1204 program managers administer the Section 1204 program in their organization and:

Represent the seven IRS business units subject to the Section 1204 Program including: Appeals, CI, LB&I, SB/SE, TAS, TE/GE, and W&I.

Identify functional Section 1204 coordinators if not identified by the appropriate supervisors.

Serve as the primary contact from the business units to the HCO staff on Section 1204 issues.

Provide Section 1204 guidance and direction to their business unit and to their Section 1204 coordinators.

Provide their business unit with Section 1204 updates such as oversight reviews, organizational IRM revisions, training updates, managers' self-certification activity, and the annual Independent Review.

Inform the HCO when there is a change in Section 1204 program manager or appropriate supervisors as needed.

Provide guidance to Section 1204 coordinators in researching technical questions and resolving organizational Section 1204 issues.

Support the annual Independent Review process by participating in reviews, answering selected manager questions, and addressing findings.

Direct questions with IRS-wide impact or legal implications to the HCO organization, for guidance.

Maintain a list of Section 1204 coordinators for their organization.

Provide assistance for Section 1204 managers' quarterly certification, including reminding managers to verify that the Section 1204 HR Connect indicator has been reviewed and updated, as needed.

Provide assistance for the annual TIGTA audit by working with Section 1204 coordinators to provide requested documents, reports, responses to questions and to assist with the interview scheduling as needed.

Section 1204 coordinators serve as liaisons to their organization's Section 1204 program manager and provide guidance and direction to their immediate offices. There is at least one coordinator for each business unit. There may be more coordinators depending on the size, complexity, and variety of operations in each area. Section 1204 coordinators:

Support Section 1204 managers at all levels with managers' quarterly self-certification and reporting activity.

Provide Section 1204 managers with appropriate guidance and direction.

Schedule Section 1204 training and briefings, as appropriate.

Support the annual Independent Review process.

Validate the classification of managers and employees as either Section 1204 or non-Section 1204 within HR Connect.

Support the annual TIGTA audit through direct contact with managers to fulfill requests for documents and responses to various inquiries.