Small Business and Self-Employed One-Stop Resource This section offers a broad range of resources across federal and state agencies, as well as industry/profession specific information for self-employed entrepreneurs, employers and businesses. Industry Issue Focus
The Large and Mid-Size Business Division (LMSB) of the IRS is implementing an Industry Issue Focus (IIF) approach to compliance as part of its overall issue management strategy. Under this approach, issues are identified and prioritized based on industry impact and level of compliance risk.
The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.
e-file for Large and Mid-Size Corporations
Certain large and mid-size corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.
Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The interest of the IRS, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. Consequently, the IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding ...
Job Opportunities Now Available in LMSB
Hundreds of GS-12 and GS-13 positions in the Large and Mid-Size Business Division are being advertised nationwide to external candidates.
Employee Tool & Equipment Plans
The Internal Revenue Service has established a compliance team to address the marketing and mistreatment of employee tool and equipment plans as tax-favored accountable plans. | 
