1225 Publ 5448 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5448.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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In Small Business/ Self-Employed (SB/SE), we proudly serve all taxpayers as part of the IRS mission to ensure fair and effective tax administration. Whether you are engaging directly with taxpayers or supporting those who do, you matter and your work matters. You make tax administration function — generating the revenue that funds our nation while providing service and fairness that taxpayers deserve.

Fiscal year 2026 brings both the implementation of the One, Big, Beautiful Bill Act and the ongoing responsibility of our everyday mission. As our work landscape evolves, we will continue to adapt and deliver, as we always have. Your expertise, commitment and compassion make a difference for each other, for our taxpayers and for our nation.

Our focus will always be on two priorities: serving taxpayers and supporting you. We want to strengthen that focus by listening to your ideas and experiences — whether shared through SB/SE Speaks Up or informal conversations — equipping you with the tools and support to help taxpayers comply. Together, we will continue building an organization where every employee has a voice and every taxpayer has a clear path to compliance.

Thank you for all you do every day to serve taxpayers and our nation.

• Lia Colbert, SB/SE Commissioner

• Implement laws with clarity and consistency

• Communicate in plain language so taxpayers understand their rights and responsibilities

• Provide clear pathways for taxpayers to achieve end-to-end resolution and educate for future compliance

• Help taxpayers meet their responsibilities and enforce fairly when they do not

• Provide the training, tools and resources you need to succeed

• Introduce technology that enhances your work

• Streamline processes so you can focus on helping taxpayers or supporting those who do

• Support your growth, well-being and opportunities to contribute

• Provide you with clear, transparent and timely communications

Publication 5448 (Rev. 12-2025) Catalog Number 74910R Department of the Treasury Internal Revenue Service www.irs.gov