SECTION 2. DEFINITIONS

Operating division .01 The term “operating division” means the (1) Large and Mid-Size Business Division (LMSB); (2) the Small Business/Self-Employed Division (SB/SE); (3) the Wage and Investment Division (W&I); and (4) the Tax Exempt and Government Entities Division (TE/GE).

Director .02 The term “director” means (1) the Director, Field Operations (LMSB) for the taxpayer’s industry; (2) a Territory Manager, Field Compliance (SB/SE); (3) the Director, Compliance (W&I); (4) the Director, International Compliance, Strategy and Policy; (5) the Director, Employee Plans Examinations; (6) the Director, Exempt Organizations Examinations; (7) the Director, Federal, State & Local Governments; (8) the Director, Tax Exempt Bonds; (9) the Director, Indian Tribal Governments; (10) the Appeals Area Director; (11) any official to whom the authority normally exercised by a director has properly been delegated.

Territory manager .03 The term “territory manager” means (1) a territory manager (LMSB); (2) a territory manager, examination (SB/SE); (3) a territory manager, specialty (SB/SE); (4) the Director, Compliance (W&I); (5) the Employee Plans Examinations Area manager; (6) the Exempt Organizations Examinations Area manager; (7) the Employee Plans Determinations manager; (8) the Exempt Organizations Determinations manager; (9) the group manager, Federal, State & Local Governments; (10) the manager, field operations, Tax Exempt Bonds; or (11) the group manager, Indian Tribal Governments.

Sec. 2.03 2009–1 I.R.B. 89 January 5, 2009

Appeals officer .04 The term “Appeals officer” means the appeals officer assigned to the taxpayer’s case and includes an Appeals Team Case Leader.

Taxpayer .05 The term “taxpayer” means any person subject to any provision of the Internal Revenue Code, including an issuer of obligations the interest on which is excluded from gross income under § 103, and the taxpayer’s representatives.

Associate office .06 The term “Associate office” means (1) the Office of Associate Chief Counsel (Corporate); (2) the Office of Associate Chief Counsel (Financial Institutions and Products); (3) the Office of Associate Chief Counsel (Income Tax and Accounting); (4) the Office of Associate Chief Counsel (International); (5) the Office of Associate Chief Counsel (Passthroughs and Special Industries); (6) the Office of Associate Chief Counsel (Procedure and Administration); or (7) the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities).

Field office .07 The term “field office” means personnel in any examination or Appeals office.

Field counsel .08 The term “field counsel” means any attorney assigned to the Division Counsel for an operating division who is not a member of Division Counsel Headquarters.