The Administration Division includes:
- Communications: The Communications Office creates and executes the department’s communication’s strategy. This includes press releases, media inquiries, social media, video content, website information, and written information mailed to taxpayers.
- Financial Control/Fiscal: This office coordinates the department’s fiscal functions, including allocating tax revenues to local governments. The office develops and administers an annual budget, risk assessments, ensures appropriate segregation of duties, and monitors cash flow.
- Hearing: The Hearing Office works with taxpayers through informal conferences to resolve disputes about tax assessments and tax refund claim denials. Hearing Office personnel are required to exercise independent judgment and to render decisions on individual issues based on the facts and the law.
- Human Resources: The Human Resources Office serves as a resource to employees and management regarding policy and procedural interpretations. This office serves to assist with Department of Human Resources related transactions, such as compensation, payroll, benefits, and employee relations issues.
- Internal Audit: The Internal Audit Office conducts operational and financial audits to ensure compliance with federal, state, and departmental regulations, as well as testing and consulting services regarding the safeguard of state and federal tax information.
- Legal: The Legal Office supports the attorney general’s office who handles more than 75 tax litigation cases a year. It also drafts tax rulings and legislation, and provide legal counsel on all matters involving the department. The office ensures the state’s best interests are protected while providing a high level of customer service.
- Legislation: This office coordinates the department’s legislative affairs and serves as a liaison between the Governor’s Office and the General Assembly. The legislative team reviews and analyzes proposed legislation, communicates the effect of proposed legislation to members of the General Assembly, facilitates the communication of the department’s initiatives, and assists in resolving constituent issues.
- Tax Policy: The Office of Tax Policy reviews federal tax law updates, state regulations, and rulings to determine any impact changes may have on taxpayers and the department. The policy team is primarily responsible for many website publications, including important notices, tax manuals, and tax articles. The policy team is also responsible for researching complex tax issues and advising taxpayers and the department of potential impacts.
- Research: This division conducts tax research and economic analyses to assist decision makers in other areas of state and local government. The Research division estimates potential revenue impacts of proposed legislation, helps develop state tax revenue forecasts, and evaluates comparative tax policies to determine fiscal effects.
- Special Investigations: Revenue’s Special Investigations (SI) Division’s primary mission is to investigate internal and external attempts to corrupt tax administration, vehicle salvage and rebuilt titling schemes, civil and criminal violations relating to key tax commodities, and workplace harassment.
The Audit division is the largest division in the Department of Revenue with more than 300 employees. There are seven field offices across Tennessee and five offices in cities across the United States. Employees perform field and office audits of all tax types and process refund claims and penalty waiver applications. The division reviews taxpayer records to determine compliance with state tax laws and educates taxpayers about tax requirements.
This division is charged with recovering taxes that are due but have not been remitted to the state. Employees work directly with delinquent businesses and individuals to collect overdue taxes and protect against efforts to avoid payment. The division may serve levies, seize and sell assets, as well as file a tax lien to protect Tennesseans’ best interests. When a taxpayer is unable to pay their tax bill or needs more time to pay in full, this division can offer payment plans and negotiate compromise offers.
The Taxpayer Services division is the customer service arm of the department. This division focuses on answering taxpayer questions, educating taxpayers to improve compliance, as well as taxpayer registration, call center operations, and processing exemption applications. There are several taxpayer education opportunities held each year, including seminars and webinars.
The TR3 Division is responsible for ensuring the department’s tax system meets business and information technology needs. The new tax system was implemented in four phases, with each phase covering a group of taxes. The first phase launched on March 5, 2017. The implementation was completed when the last phase launched on May 4, 2020. The division was created after the implementation was complete. It is comprised of state Revenue employees, Strategic Technology Solutions developers, and vendor consultants.
The Vehicle Services division provides motor vehicle title and registration services to passenger and commercial motor vehicles, motorcycles, ATVs, trailers, and mobile homes. Vehicle Services works in coordination with 95 county clerks across the state on vehicle title and registration matters.