Small Business/Self-Employed (SB/SE) Division

The Small Business/Self-Employed (SB/SE) Division of the Internal Revenue Service (IRS) focuses on serving the tax needs of small businesses and self-employed individuals. This division provides resources, support, and guidance to help these taxpayers understand their tax obligations, file returns accurately, and comply with tax laws. It also conducts audits and enforcement actions to ensure compliance and fairness in the tax system. Overall, SB/SE aims to simplify the tax process for small businesses while promoting voluntary compliance and minimizing tax-related issues.