Federal, 

State and 

Local 

Governments

INTERNAL REVENUE SERVICE

Tax Exempt

and 

Government 

Entities

(TE/GE) 

Operating

Division

Federal, 

State and 

Local 

Governments
Federal, State and 

Local Governments

The office of Federal State and Local

Governments of the Internal Revenue

Service, Tax Exempt and Government

Entities Operating Division provides customized products and services to federal

agencies, quasi-government entities, state

agencies, and local governments including

the U.S. Possessions (American Samoa,

Guam, Puerto Rico, and U.S. Virgin

Islands). 

The primary objective of the office of

Federal, State and Local Governments

(FSLG) is to ensure compliance with

federal tax laws by governmental entities

through the use of review and examination

activities as well as through educational

programs.

This office coordinates with other IRS

offices such as Customer Account

Services, Counsel, Government Liaison &

Disclosure, Employee Plans, and Excise

Tax to better assist you. Additionally,

FSLG works with the Taxpayer Advocate

Service to resolve tax problems.
Customer Outreach 

FSLG delivers various services through

partnering with government associations,

practitioner associations, IRS Counsel, and

other IRS offices. Our individualized service is

available to you on a voluntary basis.

Specially trained IRS staff can address tax

topics—unique to government entities—that

may relate to, for example, governments as

employers, and issues of payments to outside

contractors. 

Our offices, located throughout the country,

currently provide: 

• assistance through individualized instruction

focused on employment tax withholding,

reporting, and filing requirements

• assistance for information return reporting

for payments to vendors

• participation in educational seminars and

workshops at national and local levels

If you would like to speak to an FSLG

Specialist, contact the manager assigned to

your geographic area noted in the back of this

brochure. 

THE FEDERAL, STATE AND LOCAL

GOVERNMENTS MISSION IS TO...

Provide government entities top quality service

by helping them understand and comply with

their tax responsibilities and applying the law

with integrity and fairness to all.
Education

FSLG provides education materials covering

employment taxes, information returns, and

employer-related tax topics. Some of the

more popular IRS publications with this type

of information include:

• Publication 15, Circular E, Employer’s 

Tax Guide

• Publication 15-A, Employer’s Supplemental

Tax Guide

• Publication 15-B, Employer’s Tax Guide to

Fringe Benefits

• Publication 963, Federal-State Reference

Guide

• Publication 1281, Backup Withholding on

Missing and Incorrect Name/TINS

• Publication 1779, Independent Contractor

or Employee

• Form SS-8, Determination of Employee

Work Status for Purposes of Federal

Employment Taxes and Income Tax 

Withholding

To order free copies of IRS publications

and/or forms, call the IRS toll-free number at

(800) 829-3676, or download them from the

IRS website at www.irs.gov. From a fax

machine, dial (703) 368-9694, and follow

voice prompts to get IRS forms faxed back to

you.
Customer Service 

Access the website of 

Federal, State and Local Governments:

www.irs.gov/govts

Call toll-free for general information

and account assistance:

Customer Account Services

(877) 829-5500

Send your correspondence 

for a written response: 

Internal Revenue Service

Federal, State and Local Governments

SE:T:GE:FSL

Attn: Stephen Wharton

1111 Constitution Avenue NW

Washington, DC 20224
Federal, State and Local

Governments Leadership

National Headquarters

Washington, DC

Sunita Lough . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (202) 283-9665

Director sunita.b.lough@irs.gov

Stephen Wharton . . . . . . . . . . . . . . . . . . . . . . . . . . . . (202) 283-9799

Outreach, Planning & Review stephen.e.wharton@irs.gov

Area Managers

Central

Illinois, Indiana, Iowa, Michigan, Ohio, Wisconsin 

Michael Pupillo (Schaumburg, IL) . . . . . . . . . . . . . . . . . (847) 303-3165

michael.l.pupillo@irs.gov

Gulf Coast

Alabama, Arkansas, Louisiana, Mississippi, Oklahoma, Texas

Dave Hirschman (Austin, TX) . . . . . . . . . . . . . . . . . . . . (512) 499-5421

david.r.hirschman@irs.gov

Federal Agency Group (all ferederal agencies nationwide)

Gerald Masters (Philadelphia, PA) . . . . . . . . . . . . . . . . . (412) 395-5674

gerald.a.masters@irs.gov

Midwest

Kansas, Minnesota, Missouri, Nebraska, 

North Dakota, South Dakota

Daniel Wiseman (Wichita, KS) . . . . . . . . . . . . . . . . . . . (316) 352-7421

daniel.e.wiseman@irs.gov

Northeast

Connecticut, Delware, Maine, Massachusetts, New York, 

New Jersey, Pennsylvania, Rhode Island, Vermont, New Hampshire 

Donald Palermo (Rochester, NY) . . . . . . . . . . . . . . . . . .(585) 262-1900

donald.j.palermo@irs.gov

Pacific Coast

Alaska, California, Hawaii, Nevada, Oregon, 

Washington, American Samoa, Guam 

Cheryl Powers (Walnut Creek, CA) . . . . . . . . . . . . (925) 279-4011 x204

cheryl.j.powers@irs.gov

Southeast

District of Columbia, Florida, Georgia, Kentucky, Maryland, 

North Carolina, South Carolina, Tennessee,Puerto Rico, 

U.S. Virgin Islands, Virginia, West Virginia

Willie Clayton (Maitland, FL) . . . . . . . . . . . . . . . . (407) 660-5822 x210

willie.clayton@irs.gov

Western 

Arizona, Colorado, Idaho, Montana, 

New Mexico, Utah, Wyoming

Lynn Shelton (Denver, CO) . . . . . . . . . . . . . . . . . . . . . (303) 446-1241 

lynn.shelton@irs.gov

Publication 3809 (Rev. 7-2005) IRS Catalog Number 32044K

Department of the Treasury

Internal Revenue Service

www.irs.gov