Starting Oct. 20, the United States Internal Revenue Service (IRS) is realigning its tax compliance organizations serving individual and small business taxpayers. The goal of the restructure is to primarily focus Small Business/Self-Employed on post-filing compliance and Wage & Investment on pre-refund compliance. Realigning core business operations in its Wage and Investment and Small Business/Self-Employed divisions is expected to make processes more efficient. In addition, the realignment will reduce redundancies and position themselves to improve their ability to identify emerging compliance issues. This change will be seamless for taxpayers and tax professionals. At present, IRS examination and collection activities for individuals and small businesses overlap between Wage & Investment (W&I) and Small Business/Self-Employed (SB/SE). After the reorganization, pre-filing compliance programs would move to W&I; post-filing compliance programs would move to SB/SE. Two new functions would be created in SB/SE, one focused on collection work and the other on examination work; and W&I or SB/SE identity theft victims’ assistance work would be centralized under W&I.