The IRS is considering a project to reorganize operations at its two largest business units, Wage and Investment (W&I) and Small-Business Self Employed (SB/SE). The aim would be to eliminate the duplication that may arise from the potential overlap between the affairs of individuals and small businesses that could give rise to administrative inefficiency.

Operations related to compliance would be consolidated to smooth out the organization and create efficiency. This would avoid duplication and allow easier identification of compliance risks. The move would also improve customer service. The pre-filing projects to help taxpayer compliance would be performed by W&I, while the post-compliance work in relation to small businesses and individuals would be done by the SB/SE.  Also, the SB/SE would take on programs in relation to tax collection and examination. The functions in respect of victims of identity theft would be done by W&I.