part3-6

3.0.275 
Business Results Measures for Submission Processing Functions

3.0.275.1 
(12-01-2003)
Overview of Submission Processing Business Results Measures

  1. This section is designed to provide procedures for program level reviews
    of:

    • Submission Processing correspondence

    • Submission Processing deposit activity

    • Submission Processing refund processing

    • Submission Processing notice generation

  2. This section also provides information about automated program level
    assessment of:

    • Submission Processing Center deposit timeliness

    • Submission Processing Center refund interest paid

    • Submission Processing Center productivity

3.0.275.1.1 
(12-01-2003)
Purpose of Submission Processing Business Results Measures

  1. The purpose of the Submission Processing Business Results Measures program
    is to collect data that will provide a basis for measuring and improving our
    work products by:

    1. Identifying sources of error from processing systems, procedural instructions,
      campus and taxpayer action or inaction.

    2. Identifying and analyzing defect trends.

    3. Recommending and submitting corrective action.

    4. Following up with reviews to ensure the corrective action was effective.

    5. Providing input to National Business Measure reports.

3.0.275.1.2 
(12-01-2003)
Use of Submission Processing Business Results Measures Results

  1. Results of Submission Processing Business Results Measures reviews may
    not be used as the basis of evaluative recordation for bargaining team employees.

3.0.275.1.3 
(10-01-2007)
Roles and Responsibilities in the Submission Processing Business
Results Measures Program

  1. The success of the Submission Processing Business Results Measures Program
    depends on the participation of all of the following:

    • Wage and Investment Submission Processing Headquarters staff

    • Submission Processing Center Planning and Analysis Departments

    • Submission Processing Center Improvement Team Managers and Improvement
      Team Analysts

3.0.275.1.3.1 
(10-01-2008)
Headquarters Roles

  1. Headquarters is responsible for issuing review guidelines and procedures
    for all Business Measure Improvement Analysis reviews.

  2. Headquarters will review the Business Results Measures Program as part
    of periodic reviews of Submission Processing programs.

    Note:

    When program
    reviews are conducted the Headquarters analyst will attempt to review cases
    that can be corrected within the sampled month or two-month period after the
    Monthly Report Run date. For Notice Error and Refund Timeliness and Error
    the Headquarters analyst will provide the site with a list of cases to be
    reviewed. The site will be required to request the returns and have available
    all documentation necessary to perform the review. In addition, there may
    be times when the Headquarters analyst will want to review cases that are
    past the cut off. This will generally involve cases worked during the peak
    filing season or those worked at the end of the fiscal year.

  3. Headquarters administers the Submission Processing Measures Analysis
    and Reporting Tool (SMART) database.

  4. Headquarters will maintain the Business Results Measures section of
    the Submission Processing Home page.

3.0.275.1.3.2 
(10-01-2008)
Improvement Team Manager

  1. Improvement Team Managers must maintain the integrity and quality of
    the Business Results Measures program by monitoring and reviewing monthly
    a sample of all work assigned to an Improvement Team analyst. This review
    must include cases on which errors have been identified and cases coded as
    perfect cases. Improvement Team Managers will work with local functional management
    to arrange for manual sampling and case retrieval when necessary. In addition,
    a quarterly managerial review will be conducted on the technique used in pulling
    the sample for each measure. The manager will keep a log of the reviews conducted
    for the measures.

  2. Improvement Team Managers will train their clerical staff to use valid
    sampling techniques and review monthly the daily sampling log used by the
    clerical staff to ensure valid sampling was performed.
    See IRM 3.0.275.1.5.    (5)d.

  3. Improvement Team Managers must inform Headquarters of any problems encountered
    in obtaining required sample sizes during a review period.

  4. Improvement Team Managers and their staff determine the causes that
    adversely affect quality and timeliness by identifying error trends. Improvement
    Team Managers and their staff recommend corrective action to functional areas
    and if recommended corrective action is implemented perform a Follow-up review.

  5. Improvement Team Managers will establish a designated Functional Contact
    for each impacted functional area for each of the Business Results Measures.
    Improvement Team Managers will ensure that sample cases that require rework
    are forwarded to the Functional Contact timely and rebuttals are returned
    timely.

  6. Improvement Team Managers will arrange for the analysts to attend functional
    training of areas that impact the Business Results Measures. For additional
    courses available for Improvement Team managers, visit the Enterprise Learning
    System (ELMS) located at http://elms.web.irs.gov.

3.0.275.1.3.3 
(10-01-2007)
Improvement Team Analyst

  1. For all Business Results Measures Improvement Team reviews, Improvement
    Team Analysts will thoroughly review sample cases using the guidelines in
    this section.

  2. Improvement Team Analysts perform an unbiased, consistent, and accurate
    review of all Business Results Measures sample cases.

  3. Improvement Team Analysts should provide their manager with:

    • Any cases identified for rework

    • Regular analysis of error trends

  4. Improvement Team Analysts will:

    1. Review work against established IRM procedures (
      See IRM 3.0.275.1.9      ).

    2. Apply consistent review and case analysis techniques.

    3. Attend functional training of the areas that impact the Business Results
      Measures.

    4. Have a good working knowledge of the functional areas and programs they
      review.

    5. Record complete review results using the SMART database and review the
      database for consistency in coding.

    6. Report all problems in sampling, case review, and source document availability
      to the Improvement Team Manager.

    7. Coordinate with their manager if additional training is necessary (e.g.,
      Computer basics).

3.0.275.1.4 
(10-01-2007)
Submission Processing Business Results Measures Research Tools

  1. The following list is not all inclusive, but it provides a foundation
    of the most frequently used research tools for Business Results Measures reviews.

    • The primary references are the chapters of IRM Part 3, Submission Processing.
      All functional procedures and guidelines related to Submission Processing
      functions are found in Part 3. (Notice Review procedures are found in IRM 3.14.1, IMF Notices and IRM
      3.14.2, BMF Notices.)

    • Integrated Data Retrieval System (IDRS) and Corporate Files On-Line (CFOL)
      Command Code instructions are found in IRM 2.3,
      IDRS Terminal Response, and IRM 2.4, IDRS
      Terminal Input.

    • The Submission Processing Business Results Measures Program encompasses
      a wide range of functions. Each Submission Processing Improvement Team should
      establish a library or have access to all necessary IRMs and Law Enforcement
      Manuals (LEMs). Improvement Teams should also have access to the Program Requirements
      Packages (PRPs) for Master File programming and Functional Specifications
      Packages (FSPs) for Submission Processing Center processing.

    • LEMs contain supplemental information of a more sensitive nature than
      an IRM, such as tolerance amounts. Access to LEMs is restricted; therefore,
      not all employees may be in a position to readily research a LEM. However,
      where a relevant IRM references LEM material, the information contained in
      the LEM must be considered in evaluating a sample case.

    • Any IRS publication can be cited as a reference source. Procedural instructions,
      particularly when looking for the source of taxpayer error trends, can be
      found in the publications.

    • The Submission Processing Home Page on the IRS Intranet contains links
      to a variety of sources of reference material. Access the home page at:
      http://hqnotes1.hq.irs.gov/sphome.nsf

    • The “Statistical Abbreviations”
      a web site that contains
      the definitions for the acronyms/abbreviation. Access the web at:

      http://bbs.is.irs.gov/library/download/irs/acronyms.txt

    • The official method for communicating Part 3 IRM changes, clarifications,
      and corrections is the Hot Topics web site page found on the Submission Processing
      home page.

      Note:

      Do not charge defects related to IRM or
      procedural changes until 7 calendar days after the Hot
      Topics posting date of the IRM update or change. However, additional time
      may be granted if nationwide training is necessary to implement the change.
      Provide feedback to local functional areas until 7 calendar days after the
      Hot Topics posting date of the IRM update or change.

  2. The Submission Processing Home Page contains a section specifically
    for Business Results Measures information, which includes:

    Data Dictionaries – Includes in-depth workload/performance
    indicators for each of the Individual Master File (IMF) and Business Master
    File (BMF) Business Results Measures.


    General Issues     – Contains the cut off and due dates of the Business
    Results Measures reports.

    Conference
    Notes     – Minutes from the Business Results Measures meetings.

  3. Business Results Measures Templates- Maintains
    the results for IMF and BMF.

    • Do not use training material, locally created job aids that deviate from
      the IRM, local processing agreements or commercial tax publications when reviewing
      sample cases for Business Results Measures.

    • In conducting reviews, you may need access to other automated systems.
      Your manager is responsible for contacting the appropriate systems administrators
      to grant access rights.

  4. When NEW letters, Notices, etc. are added to any of the Business Results
    Measures a courtesy review should be conducted before incorporating the new
    reviews into the measures. The length of the review will be determined by
    the Headquarters analyst assigned to the measure.

    Note:

    This excludes new
    systems that do not provide new letters or notices.

  5. To assist in communication and sharing of Measures data the Headquarters
    Measures analysts established a centralized Nationwide Enterprise Resource
    Domain (NERD) shared drive in 2005. This provides a place where Emails, documents,
    and historical Measures data can be stored for easy access by all analysts
    and champions (Headquarters and Processing Site) working with Measures. The
    Headquarters analysts are not required to use this site. The Letter Error,
    Notice Error, Refund Interest, and Productivity are using the site extensively.
    Managers need to contact Joan Williams or Darlene Ammer via Email to obtain
    the steps needed to access the W&I, Submission Processing Business Measures
    NERD Shared Folders.

3.0.275.1.5 
(10-01-2008)
Submission Processing Business Results Measures General Sampling
Guidelines

  1. Improvement Teams are responsible for ensuring that output from automated
    sampling runs for Business Results Measures programs are received on a timely
    basis. If you do not receive an expected sample run, open a Information Technology
    Asset Management System (ITAMS) ticket following local procedures. Inform
    the Headquarters analyst assigned to the program if you continue to experience
    problems receiving sample run output.

  2. Improvement Team Managers are responsible for contacting the appropriate
    Headquarters analyst immediately when they identify problems with an automated
    sample run (for example, the sample size is much smaller or larger than expected).

  3. Improvement Teams are responsible for manually sampling cases for the
    Deposit Error Rate Measure, non-IDRS correspondence for the Letter Error Rate
    Measure and closed cases from the Notice Review area for the Notice Error
    Measure. The Headquarters analyst responsible for the measure will provide
    a monthly sampling plan. The Improvement Team manager is required to perform
    a bi-annual review of the Improvement Teams to ensure the procedures are being
    followed and to see if updates are needed.

  4. If a decision is made at your site to have a functional area (other
    than the Improvement Team) pull the manual sample (other than for Deposit
    Error Measure, See IRM 3.0.275.5.2. for
    sampling guidelines) the Improvement Team must provide the Manual Sampling
    Procedures to the functional area. Improvement Team is required to perform
    a bi-annual review of the functional areas sampling to ensure the procedures
    are being followed and to see if updates are needed.

  5. To ensure a reliable and valid sample, you must follow the instructions
    below when manually sampling cases for Business Results Measures.

    1. Every item that is subject to sampling must have an equal chance of being
      selected for review. For example, all non-IDRS correspondence subject to Letter
      Error Rate review must be available for sampling.

      Note:

      The manually pulled
      sample should be conducted after Quality Review has pulled their sample. This
      ensures the functional area had the opportunity to correct the return before
      Improvement Team sample.

    2. On the first day of the sampling period, use the random start number to
      select the first sample case. Use the skip interval to select subsequent documents
      for review. Use the random start number only at the beginning of the sampling
      period, even if the skip interval changes during the period.

    3. Begin each days count with the remaining count that followed the last
      document selected on the previous day. For example, your skip interval is
      eight. On Monday, when you selected the last case for review, there were five
      cases remaining. Begin Tuesdays count at six cases. In effect, you are choosing
      the third case from Tuesdays work. However, that case is the eighth case
      in the skip interval sequence.

    4. Keep a daily sampling log for each measure showing the total number of
      cases available for review, the skip interval you used, the number of cases
      sampled, and the number remaining after the last case was selected.

3.0.275.1.6 
(10-01-2008)
Business Results Measures Communication of Defective Case(s)

  1. This section applies only to sample cases that are included in the computation
    of the Business Results Measures.

  2. For all Business Results Measures, if a repeating defect is identified,
    all defects must be coded. An example: A tax examiner did not follow procedures.
    If additional cases are pulled that have been worked by the same employee
    and contain the same defect, all cases will be coded for that defect.

  3. If the Improvement Team analyst did not define the error correctly,
    or charged the error erroneously and a subsequent error was found upon further
    review, the functional area will be charged the new or different error.

  4. When a defect is identified, the functional area responsible for correcting
    the case will receive a Communication Record.
    See Exhibit 3.0.275-1    . The format of this Communication Record is
    left to the discretion of individual sites, but must contain the following
    information:

    1. Case Identification: case number, date the case
      was reviewed, response date (should be 3 business days from review date),
      functional area responsible for defect, and copy of the defective case.

      Note:

      The correction of the case should be made within two weeks of receipt. The
      Improvement Team will monitor for correction and if not corrected make contact
      with the functional area.

    2. Research Information: indicate IRM references (if
      applicable) for defect(s) identified and defect description (a concise description
      of the defect(s) identified).

    3. Functional Contact Representative: If the Functional
      Contact representative disagrees with the Communication Record, it must be
      returned within 3 business days after receipt. If additional time is necessary,
      the Functional Contact must contact the Improvement Team analyst or Improvement
      Team manager to request an extension (this additional time can be no longer
      than 5 business days after initial response date). The Functional Contact
      will include the date of review, their signature, phone number, comments,
      and backup to support the rebuttal.

      Note:

      Depending on local
      procedures, the Improvement Team analyst may share the case with the functional
      area prior to inputting case data into the SMART database. If a defect is
      identified at the end of the cut off time for SMART input, you must contact
      the Functional Contact to request a quicker turn around time.

  5. If the Functional Contact agrees with the defect, it is their responsibility
    to ensure these defects are shared with the individual employee and, if a
    trend is identified, shared with the functional area. For all measures, arrangements
    must be made for an area other than the Improvement Team to complete the correction
    to Master File when Deposit, Tax Period, Master File Tax, Name Lines, Received
    Date, Taxpayer Identification Number/Social Security Number, Tax, Credits,
    Address, etc., is affected. For all measures, a defect monitoring record must
    be developed to ensure errors needing correction are corrected within a two
    week period. If the correction has not been made within two weeks then a follow-up
    will be required by the Improvement Team analyst. Any corrections not made
    within three weeks should be referred to management.

  6. If the Functional Contact does not agree with the defect(s) the Improvement
    Team analyst identified, and the Improvement Team analyst agrees with the
    rebuttal, edit the database to reflect the change. Communicate your agreement
    to the Functional Contact.

  7. If the Functional Contact does not agree with the Improvement Team defect(s),
    and the Improvement Team manager does not agree with the rebuttal from the
    Functional Contact, the Improvement Team manager will forward the case(s)
    to the Headquarters (HQ) analyst responsible for the measure using the Improvement
    Team Review Defect Rebuttal Procedures. See
    IRM 3.0.275.1.7.     The case(s) submitted to the HQ analyst must include,
    if applicable, all IRM references, etc. used by the Functional Contact and
    Improvement Team.

    Note:

    The Improvement Team manager will inform the Functional
    Contact that the rebutted case(s) will be forwarded to HQ for resolution.
    Any disputed defect removed without following the Defect Rebuttal Procedures
    should be faxed or mailed to the Measures Headquarter Analyst. Remember, disclosure
    procedures should be followed when faxing or sending information. See IRM 3.0.275.1.10 for additional information
    that is required on the monthly narratives sent to HQ.

  8. Provide Taxpayer error information to your Local Communication Office
    (e.g., Certified Public Accountant (CPA) trends, Taxpayer trends, Tax Preparer
    trends).

3.0.275.1.7 
(10-01-2008)
Improvement Team Review Defect Rebuttal Procedures

  1. Occasionally, you may not be able to resolve a defect rebuttal case
    at the site (e.g., all who would have a stake in resolving the case) level.
    If this happens, the Improvement Team Manager will refer the disputed case
    to the Headquarters Measures Analyst responsible for the case(s) product line.

  2. The referral must contain the Document Collection Instrument (DCI) number
    of the disputed case and an analysis of the defect from the Improvement Team
    analyst and the functional area. You must provide any research material (e.g.,
    IRM references, LEMs) you relied on when originally reviewing the case.

  3. All disputed cases should be resolved prior to the monthly cutoff date.
    See Exhibit 3.0.275-2 for cut-off
    dates and report due dates for all Business Results Measures. Sites should
    make every effort to ensure cases sent to Headquarters Measures Analyst are
    received no later than the Monday prior to the monthly cutoff date. If the
    cutoff date has passed, the cases will still be sent to the Headquarters Analyst
    for resolution. These cases will then be captured in the cumulative results.

  4. The Headquarters Measures Analyst will respond to the site within five
    business days. The Headquarters Measures Analyst will consider both areas
    statements and will make the final determination of whether or not a defect
    has been appropriately identified.

3.0.275.1.8 
(10-01-2008)
Problem Reporting Instructions for Notice and Letter Error Rate

  1. If a systemic problem has been identified during the review process
    for Notice or Letter Error, complete the Problem Reporting Template (PRT)
    using the following steps. To print a copy of the PRT, go to the Submission
    Processing Home Page located on the IRS Intranet, and find the header “Notices and Letters”
    , and select “Correspondence
    Problem Reporting Template.”
    Access the home page at:

    http://hqnotes1.hq.irs.gov/sphome.nsf.

    1. Enter correspondence type. This will most commonly be the Computer Paragraph
      (CP) or Correspondex (CRX) letter number. Leave this box blank when reporting
      an equipment problem.

    2. Assign a Priority Code. The following is a list of Priority Codes with
      a brief description of each code.
      Priority 1 – Work stoppage; immediate
      action is required
      Priority 2 – Potential work stoppage; timely mailing
      in jeopardy
      Priority 3 – Minimal impact; Headquarters assistance needed
      Priority
      4 – Minimal impact; Headquarters assistance not needed
      Priority 5 – Non-critical
      problem; immediate response not required

    3. Enter the name and telephone number of the person who identified the problem.
      Headquarters may use this information if additional data about the problem
      is required.

    4. Enter the date and time that the problem was identified. The problem report
      tracking system uses the date and time to trigger various reporting and escalation
      actions.

    5. Provide the cycle(s) during which the problem is present, if applicable.

    6. If a trouble ticket has been opened, provide the NOCC/ITAMS number. If
      no ticket has been opened, enter “N/A.”

    7. Enter any data about the volumes of correspondence impacted by the problem.
      If the volume is unknown, enter “Unknown.”

    8. Enter your name and telephone number. You will be contacted for any missing
      information or if clarification of any information is required.

    9. Provide the name of the on-call analyst contacted. The on-call analyst
      must be contacted any time that a Priority Code 1 or 2 problem report is submitted.
      The on-call analysts are Sharon Yarborough and David Tyree.

    10. Numbers 10 through 14, circle the appropriate answer.

    11. Provide a description of the problem being reported. Also include information
      about the status of the problem and any actions taken to reduce the impact
      of the problem on taxpayers or other functions/operations. In addition, provide
      Improvement Team coding of the error.

  2. When the PRT has been completed, for IMF and BMF Notices/Letters have
    your local Notice Support Coordinator email the PRT and fax the completed
    problem reported, with sanitized copies of examples toIMF Notices
     – Sharon Yarborough (fax (202) 283-4857) and Michael S. Jackson (fax
    (202) 283-7250). For BMF Notices- Matthew Novak (fax
    (215) 516-5991) and Renita Entzminger (fax (202) 283-7432).
    IMF and BMF Letters     – Rene Hall (fax number (202) 283-0379). They will
    send the PRT to the appropriate Notice/Letter owner. Ensure the HQ analyst
    for Letter Error or Notice Error Rate Measures receives the PRT and a sanitized
    fax copy of the example.

  3. The Headquarters Measures Analyst assigned to Letter or Notice Error
    will review the PRT and coding. If the HQ analyst agrees with the PRT then
    the HQ analyst will share with all sites and post information from the PRT
    on the “Submission Processing Notice or Letter Systemic Error
    Chart.”
    In addition, the HQ analyst will post the PRT to the ”
    Shared Drive”
    for Notice or Letter Error.

  4. The HQ WEB Page owner will post the “Submission Processing
    Notice or Letter Systemic Error Chart”
    to the Business Results Measures
    section of the Submission Process Website (http://hqnotes1.hq.irs.gov/sphome.nsf)

  5. The HQ Notice and Letter liaisons will be responsible for coordinating,
    monitoring, providing status updates, and tracking of the Notice/Letter PRTs
    to resolution.

  6. After the systemic error has been corrected then it will be removed
    from the “Submission Processing Notice or Letter Error Systemic
    Chart.”

3.0.275.1.9 
(10-01-2008)
Business Results Measures Review Guidelines

  1. When reviewing a sample case for a Submission Processing Business Results
    Measure, you may take into account local procedures that do not conflict/deviate
    with the appropriate IRM instructions. Share all local procedures with the
    appropriate HQ IRM analyst. Post requests for deviation from the IRM via the “Hot Topic”
    system, and cannot be implemented until the IRM
    owner grants approval.

    Note:

    All approved ”
    Hot Topic”
    procedures will be incorporated into the next revision of
    the appropriate IRM. If the procedure has not been incorporated within one
    year of the approval, then the IRM procedure is obsolete. See
    IRM 1.11.1, Internal Management Document, and see
    IRM 1.11.2, Internal Revenue Manual for additional information.

  2. The unavailability of any program (e.g. QRADD, Computer Assistance Review
    of Error Resolution System (CARE), 100% reviews, managerial reviews) that
    could improve the quality of work will not remove a sample case from the Business
    Result Measures reviews. If non-systemic errors are identified, they must
    be charged to the appropriate functional area, and not as Systemic, unless
    it can be proven that the quality system was directly responsible for the
    error. These reviews are enhancements to the initial processing of the return
    and are only tools to improve the results.

  3. When a defect is identified, the analyst must determine what type of
    defect to charge. The following definitions should assist in ensuring consistency
    of coding.

    • Accuracy (Non-Systemic) – Case was handled incorrectly by the functional
      area.

    • Accuracy (Systemic) – Defect occurred as a result of a Submission Processing
      programming problem (excludes any programs to improve the quality of the product),
      or incorrect/outdated IRM procedures. (Notice Error, Letter Error, and Refund
      Timeliness and Error only).

    • Professionalism (Non-Systemic) – Minor defects that do not affect the
      Accuracy of the information being sent to the taxpayer. These defects include
      incorrect punctuation, capitalization, and spacing defects made by the functional
      area. (Notice Error, Letter Error, and Refund Timeliness and Error only).

    • Professionalism (Systemic) – Defect occurred as a result of a programming
      problem, incorrect/outdated IRM procedures, or when a properly working system
      results in a less than ideal product. (Refund Timeliness and Error only).

      Note:

      The Notice and Letter Error measures will no longer code these types
      of errors. However, a Problem Reporting Template (PRT) will be required for
      every systemic professionalism error. Check the Systemic Chart to see if the
      error has been reported previously. If not, complete the PRT and submit it
      to HQ. The PRTs will be monitored by the HQ Measure owner until corrected.
      See IRM 3.0.275.1.8., Problem Reporting
      Instructions for Notice and Letter Error Rate, on completing a PRT.

3.0.275.1.10 
(10-01-2008)
SMART Database Cut-Off Dates and Report Information for all Business
Results Measures

  1. For cases to be included in the monthly (period) report, the cut-off
    date for inputting these cases is the close of business on the 22nd day of
    the month following the end of the sample month. Therefore, the period rates
    shown may represent only a subset of the entire monthly sample and can only
    be considered preliminary in nature. To ensure that the monthly report represents
    the actual error rate for your campus, enter as many cases as possible before
    the Monthly Report Run date. It is recommended to input the review information
    into the SMART database within one business day after coding.

    Note:

    In reviewing
    the Service Center Reports on SMART remember these reports are ”
    real time”
    reports and continuously reflect changes made by the sites
    after the National reports are run on the 23rd. These reports change every
    time a case is loaded and only reflect results at the specific time they are
    viewed. See Exhibit 3.0.275-2.

  2. Cases input after the cut-off date will be included in the following
    months cumulative rate (not the period) (e.g., June cases coded after the
    22nd day of July will be reflected in the cumulative rate of the month it
    was coded). Therefore, the only figure that includes all coded cases to date
    is the current months cumulative.

    Note:

    In reviewing the National Reports
    on SMART remember these reports are generated on the 23rd of each month, providing
    a data “snapshot”
    at that moment. Adding data after the “snapshot”
    will not change the National reports for that month.
    Any case loaded after the National Report running will roll into the cumulative
    for the current month.

  3. For Notice Error, Letter Error, Deposit Error, and Refund Timeliness
    and Error any updates/edits to the SMART database after
    the data cut-off date may be input for two months after the Monthly Report
    Run date. Additionally, for Deposit Error, Notice Error, and Letter Error
    any additional cases from the original sample month
    may be added for two months after the Monthly Report Run date. However, no
    additional cases can be added for the Refund Timeliness and Error measures.
    When edits or additions are made after the Monthly Report Run date, they will
    be reflected in the cumulative for the month the updates/edits/additional
    cases were input. At the end of the two month period, any cases not coded
    will be deleted from the database.

  4. Reports for the fiscal year must be finalized by the end of October.
    Therefore, all August and September updates/edits/additional cases must be
    input by October 22. The Fiscal Year Narrative report will be due four working
    days after the September Monthly Report narratives are due to Headquarters.

  5. National Reports will be generated on the 23rd of the month following
    the end of the sample month data cut-off date and will be posted to the Submission
    Processing Web Page on or about the last business day of the month. See Exhibit 3.0.275-2.

    Note:

    The following
    is the time on the 23rd of each month that the measures data automatically
    generates the reports. This is Central time (Austin Time).
    4:30 a.m. -
    Notice Error Update
    5:00 a.m. – Deposit Error Update
    5:30 a.m. – Refund
    Timeliness and Error Update
    6:00 a.m. – Deposit Timeliness Update
    6:30
    a.m. – Letter Error Update

  6. Narratives for IMF and BMF are due to Headquarters for all measures
    by Close of Business (COB) on the 1st business day after the Monthly Report
    run date. Send narratives to the Headquarter Monitoring Section Manager with
    a carbon copy to the Headquarters Measures Analyst assigned to the measure.
    The Business Results Measures Monthly Narrative Report will be used and include/address
    the following:

    • Site Goal

    • Period Rate

    • Cumulative Rate

    • Number of Errors

    • Number of Documents/Cases Reviewed

    • Number of cases still pending (Deposit Error, Letter Error, Notice Error,
      and Refund Error) for the current month and any other pending cases identified
      by the month case(s) were pulled (e.g., current month – April, 2 cases pending.
      Prior month March, 3 cases pending)

      Note:

      The next months
      analysis will address the results of the pending cases from the previous month(s)
      and any other cases still pending. Headquarters is concerned these cases may
      be more prone to error than the timely reviewed cases.

    • Number of cases closed due to insufficient data (Deposit Error, Letter,
      Notice, and Refund)

  7. Comments must include:

    1. Whether the site goal was met or not met. If an improvement was made from
      one year to the next or the results show improvement over prior years results,
      an explanation must be provided that explains in detail what contributed to
      the results. Use the SMART database to assist in identifying trends for both
      systemic and non-systemic (both period and cumulative) errors. For the Productivity
      Measure, provide a description of the current months in depth analysis and
      the programs/areas identified/targeted for improvement. If the Productivity
      goal was achieved provide an explanation of the factors that assisted the
      site in reaching the goal.

      Note:

      It is important to analyze the data provided
      by SMART and capture any initiatives that your site has initiated.

    2. Provide information from the Operations on what they are doing to improve
      the measures results. For example: Action Plan initiatives, Just in Time Training,
      Special Procedures, 100% reviews, Champions, task teams.

      Note:

      If the information
      provided by the Operations does not change from month to month there is no
      need to repeat your narratives, just state no change. However, address error
      trends or extraordinarily great performance, any new initiatives, and any
      previously submitted initiatives or actions that have been discontinued. This
      also applies to the Productivity Measure.

    3. Provide via an attachment any guides or other information that has been
      distributed by your site. For example: Quality Alerts, Weekly Reports. This
      also applies to the Productivity Measure.

    4. If cases are being closed due to insufficient data, no source document,
      or lack of back-up material, please elaborate on why the data is not available,
      and what is being done to address the issue. This item does not apply to the
      Productivity Measure.

    5. Address open cases from the previous month by supplying the results of
      these cases (e.g., 10 open cases, 8 correct, 2 errors – Errors included).
      This item does not apply to the Productivity Measure.

    6. All rebutted/disagreed cases must be captured in the comment section of
      the Monthly Narrative Report. Include number of cases rebutted/disagreed,
      number of defects charged/removed, and the reason why the defect was charged/removed.
      In addition, a file must be established that will include all cases that cannot
      be agreed upon by all parties (e.g., Improvement Team manager, Improvement
      Team analyst, Operations, Planning and Analysis (P&A)). Monthly, a copy
      of these cases must be either faxed or mailed to HQ for review. This will
      ensure that the determinations made are consistent with the intent of the
      measure. This item does not apply to the Productivity Measure.

    7. Any additional information that will assist HQ in reporting to upper management.
      For the Productivity Measure, also include any reporting issues that impact
      the results.

    Note:

    To print a copy of the Business Results Measures Monthly
    Narrative Report go to the Submission Processing Home Page
    (http://hqnotes1.hq.irs.gov/shpome.nsf)     on the IRS Intranet and find
    the “Business Results Measures.”
    Select ”
    General Issues and Contacts”
    and scroll until you find the Report.

  8. Five full years of data will be kept on the database. After 5 years,
    the data will be stored on an Austin storage server.

3.0.275.1.11 
(10-01-2007)
Submission Processing Business Results Measures Records Retention

  1. The IMF and BMF Improvement Teams must retain, on site, 6 months of
    case files for each Business Results Measure. After 6 months, the case files
    can be sent to the Record Retention area. DO NOT send case files to Federal
    Record Center. The Record Retention area can destroy these case files after
    one year.

  2. Required Documentation for Business Results Measures Case Files:

    • Letter Error – each case file should contain a copy
      of the DCI, a copy of the return or source document, and a copy of all associated
      research.

    • Deposit Error- each case file should contain a copy
      of the source document(s) and posting document. A copy of the DCI is optional.

    • Refund Timeliness and Error – case coded as perfect
      – case file should contain a copy of the DCI, IMFOL prints, and any additional
      documentation to support your coding decision. Case coded as not perfect -
      each case file should contain a copy of the DCI, a copy of the return, IMFOL
      prints, and any additional documentation to support your coding decision.

    • Notice Error – case coded as perfect – case file
      should contain a copy of the DCI, a copy of the CP notice, and any other documentation
      to support your coding decision. Case coded as not perfect – case file should
      contain a copy of the DCI, a copy of the CP notice, a copy of the return,
      and any other documentation to support your coding decision.

    • Refund Interest – each case file should contain
      a copy of the DCI, a copy of the return or source document, and a copy of
      all associated research.

    Note:

    Supporting documentation does not necessarily
    mean that the entire return must be photocopied. Copies of all appropriate
    pages should be attached.

3.0.275.1.12 
(10-01-2008)
Submission Processing Business Results Measures Time Reporting

  1. See IRM 25.8.1, (previously 121.9), OFP Codes
    Overview, for appropriate Work Planning and Control (WP&C), Organization,
    Function, and Program (OFP) time reporting codes for Business Results
    Measures work performed in the Submission Processing Improvement Teams.

  2. The OFP 880–08120 (Program Business Results Measures Review) with
    a 5th digit will identify the Business Results Measures reviewed:

    • Refund Timeliness and Error Rate — 880–08121

    • Deposit Timeliness and Error Rate — 880–08122

    • Letter Error Rate — 880–08123

    • Notice Error Rate— 880–08124

    • Refund Interest — 880-08125

    • Business Return Error Rate – 880-08126

  3. The OFP 880–08190 (Improvement Team-Clerical) with a 5th digit
    will identify the clerical time spent on each Business Results Measures:

    • Refund Timeliness and Error Rate — 880–08191

    • Deposit Timeliness and Error Rate — 880–08192

    • Letter Error Rate — 880–08193

    • Notice Error Rate — 880–08194

    • Business Return Error Rate – 880-08196

  4. All campuses must use the OFP 990–59130 (Analyst-Management and
    Program analyst) with a 5th digit to identify time spent analyzing Productivity
    since this program does not require samples to be extracted for review. The
    5th digit OFP:

    • Productivity — 990–59135

  5. All campuses, if Functional areas are performing additional (or increased)
    reviews to improve Business Results Measures use OFP
    880-08040.

3.0.275.2 
(10-01-2008)
Entity Review for Letter Error, Refund Error, and Notice Error

  1. For Refund and Notice Error when reviewing either the Entity or Address,
    a defect that results from the Entity Index File Response is charged as a
    systemic defect.

    Note:

    See IRM 3.0.275.6.6.2,
     Refund Error Rate Review, for information on the Entity Index File
    processing.

  2. Code an incorrect middle initial as a Professionalism defect.

    Note:

    For these measures, an omitted middle initial is not a defect.

  3. Code an incorrect designation of the name as an Accuracy defect (e.g.,
    Jr., Sr., etc.).

    Note:

    Omission of “Jr.”
    , ”
    Sr.”
    , “III”
    , etc., when it appears on the return
    is a Professionalism defect.

  4. Any misspelled names will be coded as a Professionalism defect. Exception:
    If the first three characters of the taxpayers last name (primary or secondary)
    are incorrect or transposed, code as an Accuracy defect (e.g., SMIT input
    SITM) or notice shows name line as “To H”
    and taxpayer
    name is Tony).

  5. If the Name Line exceeds the maximum number of characters (35) and the
    IRM instructions were followed, no defect will be charged. See IRM 3.12.3and IRM 3.13.5 for
    instructions covering changing/correcting the first name line.

    Note:

    Do not
    enter the full name of a taxpayer when the name line was incorrect. In the
    DCI comment field state, name line incorrect.

  6. If reviewing a Second Name Line use the table to determine appropriate
    coding.

    If.. And.. Then..
    The source document/return does not show a 2nd name line,   Review the 2nd name line on the notice/letter/return for obvious misspellings
    only.
    The source document/return shows a 2nd name line, The 2nd name line on the notice/letter does not match the source document/return,
    but contains the same information,     		Do not code as a defect.
    The source document/return shows a 2nd name line, The 2nd name line on the notice/letter does not match the source document/return,
    and contains completely different information,     		Code as an Accuracy defect. Notice Error and Refund Error, route a
    copy of the case to Entity for resolution.
    The source document/return shows a first and 2nd name line, The name lines are reversed but contain the same information, Do not code as a defect.
    The source document/return shows a 2nd name line, There is no 2nd name line present on the notice/letter, Code as an Accuracy defect. Notice Error and Refund Error, route a
    copy of the case to Entity for resolution.

  7. Omission of MINOR when it is required by processing or it is not transcribed
    will be considered a Professionalism defect.

  8. If the taxpayer uses a pre-printed label and makes corrections, any
    mismatch between the correction and the Master file entity information is
    considered a professionalism defect. See Exception in (4) above regarding
    when an accuracy defect would be charged.

  9. If Deceased (DECD) or “Estate of”
    is noted on the
    return and the IRM directives is to include these entries and they were omitted
    from the name line, code as an accuracy error. For Letter Error if the filing
    status was married filing joint (MF 2) and one spouse is deceased, code an
    accuracy error if the letter is not addressed to the surviving spouse.

3.0.275.3 
(10-01-2008)
Address Review for Letter Error, Refund Error, and Notice Error

  1. Common abbreviations for “Street”
    , ”
    Avenue”
    , “Road”
    , etc. are acceptable. Do not code
    as a defect.

  2. Abbreviation of the literal “Apartment”
    as “Apt.”
    is acceptable. Do not code as a defect.

  3. If you find a discrepancy in designations of “St.”
    , “Rd.”
    , “Ave.”
    , (e.g., return shows “123 7th St.”
    , notice shows “123 7th Rd.”
    )
    perform research to determine whether both addresses exist. For the example
    above, if research indicates that both 7th St. and 7th Rd. exist in the taxpayers
    city, code an Accuracy defect. Otherwise, code a Professionalism defect. See Exhibit 3.0.275-19. If you have access to
    the Internet, you can access a Post Office ZIP Code look-up screen at http://zip4.usps.com/zip4/. If you do not have access to the
    Internet, you can use Post Office ZIP Code books to conduct research.

    Note:

    Do not enter the full name of a taxpayer when the name line was incorrect.
    In the DCI comment field state, name line incorrect.

  4. Incorrect street number is always an Accuracy defect.

  5. Incorrect street name (other than minor spelling errors) is an Accuracy
    defect. Minor spelling errors are Professionalism defects.

  6. Incorrect or omitted apartment or suite number is an Accuracy defect
    (a defect that results from accessing the Entity Index File is charged as
    a systemic accuracy defect).

  7. Street address compass sign incorrect or omitted, code as an Accuracy
    defect.

  8. Incorrect city (other than minor spelling errors) is an Accuracy defect.
    Minor spelling errors are Professionalism defects.

  9. Incorrect state is an Accuracy defect.

  10. Incorrect ZIP code is an Accuracy defect.

3.0.275.4 
(12-01-2004)
Letter Error Rate Business Results Measure

  1. The purpose of the Letter Error Rate Business Results Measure is to
    determine the percentage of incorrect letters issued to taxpayers by Submission
    Processing employees.

3.0.275.4.1 
(10-01-2008)
Definition of Letter Error Rate

  1. Letter Error Rate is defined as the percentage of incorrect letters
    issued to taxpayers by Submission Processing employees. The number of letters
    that are inaccurate, unprofessional, or unclear is divided by the sample size
    to determine the percentage of inaccurate letters.

    Note:

    Professionalism
    defects are not included in the reports shared with the Upper Management Commissioner.
    For Fiscal Year (FY) 2002, IMF and BMF included systemic defects in the rates
    reported on the Commissioners Monthly Report (CMR). For FY 2003, IMF continued
    to include systemic defects in the rates reported on the CMR. For BMF, systemic
    defects were not included in the rates reported on the CMR. Starting FY 2006,
    IMF and BMF will include systemic defects in the rates reported on the CMR.
    Letters are reviewed to identify any errors caused by the IRS including systemic
    errors. The completeness of letters (does the letter address all issues related
    to the source document) as well as the professionalism and clarity of the
    language is analyzed. Starting in FY 2007 a new Correspondence Error Rate
    Measure combining the results from the Letter and Notice Error Measures was
    introduced.

3.0.275.4.2 
(10-01-2007)
Sample Instructions for Letter Error Rate

  1. The Letter Error Rate program uses a daily sampling of letters to determine
    a monthly error rate. The sample includes all IDRS letters and some non-IDRS
    letters issued by Submission Processing employees.

  2. The Letter Error Rate sample is automated by the CRX program. Access
    to Control-D reports is necessary to obtain the CRX and CRXR Sample Reports.
    Contact your functional coordinator if you do not have access to Control-D.

    Note:

    The CRXR reports which contain cases for sample is restricted. If you
    need access see your manager.

  3. The following reports are posted to Control-D daily and provide the
    Sample Reports and a Summary Report:

    • 01S45 (IMF Letter Detail Report)

    • 01S46 (BMF Letter Detail Report)

    • 01S44 (IMF and BMF Submission Processing Letter Controls)

      Note:

      The reports shown could be entitled somewhat different or have additional
      indicators in front of the designator for each report.

  4. Paper copies of the selected letters are printed and provided to the
    Improvement Team daily as part of the CRX run. CRX01S14 produces copies of
    the IMF letters, and CRX01S15 produces copies of the BMF letters. Coordinate
    the delivery of these letters to the Improvement Team with your local Enterprise
    Help Desk (MITS) function.

  5. After obtaining the copies of the selected letters, an Improvement Team
    employee must visit the appropriate Submission Processing Center teams to
    find the associated return or case file. See
    IRM 3.0.275.4.3.1     if you cannot locate the document in the originating
    area.

  6. Photocopy the return or case file for use in the review process.

    Note:

    The original return or case file must always be maintained
    in the appropriate area.

3.0.275.4.2.1 
(10-01-2007)
Letter Error Rate Sampling of Non-IDRS Letters

  1. The CRX sample program will only select IDRS letters. While Submission
    Processing functions also send other types of non-IDRS correspondence, Improvement
    Team will only sample the following non-IDRS correspondence:

    • Form/Correspondence that is used to send a return back to the taxpayer
      (e.g., Form 3531, Request for Missing Information or Papers to Complete Return).
      These are usually referred to as “Greenies”
      .

    • Responses to Requesters for Tax Returns (e.g., Auto-Transcript letters/Word
      documents/other local letters). These are used by Return And Income Verification
      Services (RAIVS).

    • Tax return/return information that is sent back to the taxpayer by Receipt
      and Control (R&C).

  2. Greenies, RAIVS, Machine Services (Cincinnati Service Center (CSPC)
    only), IRS Individual Taxpayer Identification (ITIN) (Austin Service Center
    (AUSPC) only), and R&C cases must be manually sampled each day, and the
    functional area must make all Greenies, RAIVS, Machine Services (CSPC only),
    ITIN (AUSPC only), and R&C cases available for sampling.
    See IRM 3.0.275.1.5     for sampling guidelines.

  3. Improvement Team employees will manually sample the Greenies, RAIVS,
    Machine Services (CSPC only), ITIN (AUSPC only), and R&C using the skip
    interval provided by Headquarters. The following IRMs will assist you in determining
    the Greenies to review. In addition, see the “Business Results
    Measures for Submission Processing Functions,”
    Job Aid 6804-701, for
    Letter Error, for a list of Non-IDRS letters.


    For IMF Greenies, see the following IRMs:

    • IRM 3.11.3, Individual Income Tax Return

    • IRM 3.11.6, Data Processing (DP) Tax Adjustments
      (Form 8009)



    For BMF Greenies, see the following
    IRMs:

    • IRM 3.11.13, Employment Tax Returns (Form 6800-SP
      and Notice 695)

    • IRM 3.11.14, Income Tax Returns for Estates and Trusts
      (Forms 1041, 1041-QFT, 1040-N and Form 6800)

    • IRM 3.11.15, Return for Partnership Income

    • IRM 3.11.16, Corporate Income Tax Return (Form 6800)

    • IRM 3.11.17, Processing Forms 1120X and 8842 (Form
      6800)

    • IRM 3.11.23, Excise Tax Return (Form 6800)

    • IRM 3.11.106, Estate and Gift Tax Returns (Form 6800)

    • IRM 3.11.154, Unemployment Tax Returns, (Form 6800-SP)

    • IRM 3.11.212, Applications for Extension of Time
      to File, (Forms 6401 and 6513)

    • IRM 3.11.213, Form 1066, U.S. REMIC Tax Return, (Notice
      695)

    • IRM 3.11.249, Processing Form 8752, (Form 6800)



    For review of Receipt and Control
    (R&C):

    • IRM 3.8.44, Campus Deposit Activity

  4. Photocopy all Greenies, RAIVS, Machine Services (CSPC only), ITIN (AUSPC
    only), and R&C supporting documents. The original correspondence form
    and return must remain in the functional area for mailing.

3.0.275.4.3 
(10-01-2008)
Case Review Instructions for Letter Error Rate

  1. Secure all research material before beginning case review. Due to the
    use of the CRX program for the automated sample, Command Codes QRIND and RVIEW
    can be used for Letter Error Rate review if the review is performed within
    two days from input. Use Control-D to determine if the letter was deleted
    or a duplicate by selecting from the Project List either CRX (two reports “Daily Letter Error List”
    or “Daily Delete Request
    List”
    ) or EOD (two reports “Duplication Transaction”
    or “Quality Review Index Transaction”
    ). In addition, use CC LLIST
    to see if a letter was created earlier in the day. Use Command Codes INOLE,
    ENMOD, TXMOD, IMFOL, BMFOL, BRTVU, and RTVUE when reviewing the taxpayers
    letter and account, if needed.

  2. Review each sample letter against the source document and research that
    you have obtained. See IRM 3.0.275.2 and
    See IRM 3.0.275.3 for Entity and Address
    Reviews. Determine the IRM requirements and procedures for the case you are
    reviewing using the following IRMs:

    • IRM 1.2.4, Use of Pseudonyms by IRS Employees

    • IRM 1.10.1, Office of the Internal Revenue, The IRS
      Correspondence Manual

    • IRM 1.10.2, Reference Material for Preparing Correspondence

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.11.1, IDRS Correspondence System

    • IRM 3.0.273, Administrative Reference Guide

    • IRM 3.8.44, Campus Deposit Activity

    • IRM 3.8.45, Manual Deposit Process

    • IRM 3.11 Series, Returns and Documents Analysis

    • IRM 3.12 Series, Error Resolution

    • IRM 3.13.2, BMF Account Numbers

    • IRM 3.13.5, IMF Account Numbers

    • IRM 3.17 Series, Accounting and Data Control

    • IRM 13.1 Series, Taxpayer Advocate Case Procedures

    • IRM 13.1.3, Definition of Terms/Use of Abbreviations

    • IRM 3.5.20, Processing Requests for Tax Return/Return
      Information (RAIVS)

    • IRM 21.3.3, Incoming and Outgoing Correspondence/Letters

    • IRM Servicewide Electronic Research Program (SERP)

  3. Use other IRMs and documents in conjunction with the IRMs shown above,
    if necessary. For example, Command Code LETER instructions can be found in
    IRM 2.4, IDRS Terminal Input.

  4. Refer to the IDRS Letter Correspondex to determine if the appropriate
    letter and selected paragraphs were used.

3.0.275.4.3.1 
(10-01-2005)
Source Documents for Letter Error Rate

  1. In some instances the source document or return associated with the
    sample letter will not be available when you search for it in the functional
    area. If this is the case, you must attempt to obtain it for review.

  2. If there is no Document Locator Number (DLN) or if the document is in
    Suspense Team, search the suspense file or appropriate team for the source
    document. Continue to search periodically for 25 days. If the return is unavailable
    after 25 days, review the letter following the procedures in
    See IRM 3.0.275.4.4.3.     and enter a check mark in the Case File Unavailable
    field of the Letter Error Rate Data Collection Instrument (DCI).

  3. For source documents sent to Files, prepare a document request following
    local procedures. If the charge-out indicates it is charged out to another
    area, contact the area to get a copy of the document. If the charge-out indicates
    document not in file, review IDRS to see if the DLN was re-numbered. If, after
    thorough research you cannot locate document and at least 10 days have passed,
    input a second request using CC ESTABD “V.”
    If document
    is not received within 15 days, review the letter following the procedures
    in See IRM 3.0.275.4.4.3. and enter
    a check mark in the Case File Unavailable field of the Letter Error Rate Data
    Collection Instrument (DCI).

  4. For letters associated with an E-File return, request the Electronic
    Filing System (ELF) print. If the ELF print is not received within 25 days,
    review the letter following the procedures in
    See IRM 3.0.275.4.4.3.     and enter a check mark in the Case File Unavailable
    field of the Letter Error Rate Data Collection Instrument (DCI).

  5. To ensure a thorough review of all sample cases, secure source documents
    as often as possible. In cases where you are sure that the source document
    cannot be secured (e.g., case backup information has been destroyed), it is
    not necessary to follow the request procedures shown above.

  6. If an erroneous letter (Accuracy error only) needs to be deleted, input
    Command Code (CC) RVIEW (response in bottom left hand corner is CC QRACN).
    This CC will allow you to input a numerical number that will delete the letter.
    See IRM 2.4.5, IDRS Terminal Input Command Codes QRADD,
    QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System.

3.0.275.4.4 
(01-01-2002)
Data Input Instructions for Letter Error Rate

  1. Input the results of your case review into the SMART database.

3.0.275.4.4.1 
(10-01-2008)
Letter Error Rate Data Input General Instructions

  1. Be as specific as possible when identifying an error.
    See Exhibit 3.0.275-3     for a check list for Entity, Letters, Greenies,
    RAIVS and R&C. Only three errors can be coded per letter. Information
    on additional errors notated in the comments field.

  2. For Systemic Errors, “Greenies,”
    RAIVS, or R&C
    review, use the following Who Code definers:

    • 000–Systemic

    • 001–Greenies

    • 002–RAIVS

    • 003–R&C

    • 004–ITIN (AUSPC only)

    • 005–MSU (Machine Services) (CSPC only)

      Note:

      The appropriate code 001, 002, 003, 004 or 005 must also be entered
      in the Team Number field.

  3. The CRX system will select letters generated by IDRS numbers 100 through
    299. The ranges for each operation are:

    • Accounting Operation — IDRS Number Range 110–129 (plus 106
      through 109 at CSPC only)

    • Director, Planning and Analysis, and Site Coordinator – 104 (Ogden Service
      Center (OSPC) only)

    • Receipt and Control Operation — IDRS Number Range 160–199

    • Document Perfection Operation — IDRS Number Range 220–249

    • Input Correction Operation — IDRS Number Range 250–279

    • Statistics of Income Operation — CSPC and OSPC only — IDRS
      Number Range 280–289

    • ITIN Operation — AUSPC only — IDRS Number Range 280–289

  4. If the letter you are reviewing was input by a Clerical Team but initiated
    by another team, See IRM 3.0.275.4.4.2 for
    RPT (Responsible Prior Team). This field will identify the team responsible
    for any error other than a clerical input error (for example, an incorrect
    or incomplete entry on the correspondence action sheet).

    Note:

    Headquarters does not require a RPT to be coded if there was no error on the
    letter. However, a decision could be made locally to code the RPT at all times
    for analytical purposes.

  5. If an incorrect IRS Received Date or Request Date is referenced in the
    Correspondence Received Date field, and the correct and incorrect dates are
    not greater than five calendar days apart, a non-systemic professionalism
    error will be charged.

  6. If during your review a Systemic Professionalism error was identified,
    do not code. However, a Problem Reporting Template (PRT) will be required
    for every systemic professionalism error. Check the Systemic Chart to see
    if the error has been reported previously. If not, complete the PRT and submit
    it to Headquarters. The PRTs will be monitored by the Headquarter Measure
    owner until correction. See IRM 3.0.275.1.8.
    , Problem Reporting Instructions for Notice and Letter Error Rate,
    on completing a PRT.

  7. Code Letter errors in the following priority:

    1. Team Accuracy

    2. RPT Accuracy

    3. Systemic Accuracy

    4. Team Professionalism

    5. RPT Professionalism

    • Note:

      If a letter is not necessary, use the following coding: WHAT Code 107,
      WHERE Code 209, and TYPE A. Do not code additional defect.

  8. If, during your review, you identify that another functional area should
    have corresponded and did not, do not code for a defect but initiate feedback
    to the functional area.

3.0.275.4.4.2 
(10-01-2007)
Letter Error Rate Data Collection Instrument (DCI) Input Instructions

  1. Open the Business Results Measures Home Page: http://balmeas.enterprise.irs.gov.

  2. Click on Letter Error Rate Tab.

  3. Letter Error Rate Home Page is shown http://balmeas.enterprise.irs.gov/LtrErr/LtrErrHome.asp

  4. Click on DCI Input Form Key and follow the “Business Results
    Measures for Submission Processing Functions, Job Aid,”
    (Catalog Number
    37697B, Training 6804-701) page 2-25, step 4. To obtain a copy of the Job
    Aid go to: http://coursebooks.enterprise.irs.gov. On
    the left hand side under Operation place cursor over Cross Functional, several
    selections appear, select Business Measures which will bring up the Training
    6804-701, click on the training number.

  5. See Exhibit 3.0.275-3.
    See Exhibit 3.0.275-4. These exhibits contain
    a check list, and What and Where Codes.

3.0.275.4.4.3 
(10-01-2008)
Letter Error Rate Input Instructions when Source Document is not
Available

  1. After following the instructions in See
    IRM 3.0.275.4.3.1     for requesting and searching for source documents,
    use the following instructions when you cannot obtain the source document.

    1. Use the appropriate Command Code to review the entity portion of the letter
      for misspelling.

    2. Enter a check mark in the Case File Unavailable field.

    3. Review the letter content for the following factors.

      Note:

      There may
      be technical issues for which the source document is not necessary (e.g.,
      DLN and Master File Transaction (MFT)).


      Letter Error Rate Review Items

      Note:

      Use only if the source document
      cannot be located.

      Contact Point and Telephone
      Number Provided
      Timeframes
      Attachments/Enclosures
      Authorized Disclosure
      Clear and Appropriate Language
      Capitalization
      Grammar
      Punctuation
      Salutation
      Spacing
      Spelling/Typographical
      Closing

      Note:

      Code and Edit is required to verify the Entity information on the return
      is complete and legible.

3.0.275.4.5 
(10-01-2006)
Reports for Letter Error Rate

  1. Two sets of reports are available for Letter Error Rate (National and
    Service Center).

  2. The Service Center Reports are:

    1. List of Reviews by Review Date

    2. List of Reviews by Review Date with Monthly Subtotals by
      Sample Date

    3. List of Reviews by Sample Date with Summary of Accuracy
      and Professionalism Errors

    4. List of Reviews by Sample Date

    5. List of Errors by Sample Date

    6. Letter Error Rate Report by Operations (All Errors)

    7. Letter Error Rate Report by Site (All Errors)

    8. Letter Error Rate National Report

    9. Letter Error Rate Report by Operations (Non-Systemic Accuracy
      Errors)

    10. Letter Error Rate Report by Site (Non-Systemic Accuracy
      Errors)

    11. Top 5 Error Report

    12. Top 5 Error Report by Operation

    13. Top 5 Error Report by WHAT and WHERE

    14. Letter Error Adhoc Query by Sample Date

    15. Letter Error Adhoc Query by Review Date

    16. List of Open Cases

    17. Letter Summary of Who, What, Where Report by Operations

    18. Letter Summary of Who, What, Where Report by Site

    19. Letter Summary of Who, What, Where Report by RPT

    20. Letter Summary of Who, What, Where Report by Team

    21. Letter Summary of Accuracy and Professionalism Errors by
      Letter Type

    22. Letter Summary of IDRS Letter vs. Non-IDRS Letters

    23. Summary of Accuracy and Professionalism Errors by Operation

    24. Fiscal Year Weighted Error Rates by Campus

  3. The National Weighted Reports are:

    1. Letter Error Report — All Errors

    2. Letter Error Report — All Errors Except Systemics

    3. Letter Error Report — Accuracy Errors

    4. Letter Error Report — Non-Systemic Accuracy Errors
      Only

    5. Letter Error Report — Professionalism Errors

    6. Letter Error Report — Non-Systemic Professionalism
      Errors Only

    7. Letter Error Rate — Weighted Roll up

    8. Summary of Open Cases

    9. Fiscal Year Weighted Rates by Service Center

    10. Fiscal Year Weighted Rates — National, W&I and
      SB/SE

3.0.275.5 
(12-01-2004)
Deposit Error Rate Business Results Measure

  1. The purpose of the Deposit Error Rate Business Results Measure is to
    determine the number of inaccuracies created by the Submission Processing
    Center during remittance processing.

3.0.275.5.1 
(10-01-2008)
Definition of Deposit Error Rate

  1. Deposit Error Rate is defined as the percentage of errors made by the
    Submission Processing Center during remittance processing. These errors result
    in the inaccurate processing of deposits and may have a negative impact on
    the taxpayer.

3.0.275.5.2 
(10-01-2008)
Sample Instructions for Deposit Error Rate

  1. Improvement Team employee(s) will pull the sample from
    the deposit function    . Generally, this would be after Extracting and
    prior to leaving Pre-Batch (before payment is perfected and input). Samples
    from the Field Offices and Lockbox can be pulled earlier in the process. It
    is important the sample reflects the entire universe of remittances processed.

    Note:

    This may require the Improvement Team
    employee(s) is available for multiple shifts. The Improvement Team must go
    to Receipt and Control as often as necessary to get samples from all mail
    drops. During peak periods, we request the Improvement Team make every effort
    to get samples from all mail deliveries, and all shifts, and to include the
    weekends, if possible. If the weekends are included, the daily sample should
    be reduced accordingly so as not to substantially exceed the total monthly
    sample size.

  2. The sampling mix is determined by an individual sites actual history
    of receipts by month. The W&I Headquarters analyst will supply annually,
    for each site, a monthly mix of 8 samples (monthly sample size equals 168,
    divided by 21 work days) from the following areas: Remittance Processing System
    (R-RPS), Payment Perfection, Lockbox, and Field Office.

  3. Improvement Team employees will use the following procedures after the
    sample has been identified.

    1. When a case has been identified for the sample, mark the place from where
      the case was pulled. Ensure the case is returned to the original location.

    2. Photocopy all information needed to determine the application of the payments.
      Photocopy the remittance (check, money order, draft), all payment related
      source documents (voucher, bill, return, correspondence), and envelope, if
      applicable. Ensure that the copies are legible.

    3. Perfect any illegible data on the photocopies.

    4. If you discover the sample check is one of two or more remittances to
      be applied to the same source document (multiple remittance
      ), photocopy all remittances received. Indicate the
      check to be reviewed      .

    5. Ensure the IRS received date is present. If not, annotate the received
      date on the photocopy.

    6. Ensure the case was reassembled correctly and the live document is returned
      to its original location as marked.

    7. If your sample includes using a sample plan, ensure work already counted
      and sampled is not recounted by placing a “Improvement Team
      Counted”
      placard on it or by another method of identification that does
      not alter the live work.

    8. Optional, attach a paper Data Collection Instrument (DCI) to each case
      and enter the deposit amount, sample date, and IRS received date on the paper
      DCI.

      Note:

      If a site chooses not to prepare a paper DCI and if an area wants a
      copy of the DCI, the site will print the DCI from the SMART database.

  4. Do not include the following in your Accuracy sample:

    • State forms with checks made out to IRS or United States Treasury

    • Unacceptable Payments (i.e., Savings Bonds, Credit Cards, etc.)

    • Non-negotiable checks

    • Voided checks

    • Completely blank check

  5. Each Submission Processing Center Deposit Accuracy Coordinator is responsible
    for setting up any necessary local procedures for obtaining sample documents.
    The Improvement Team employee(s) before accessing restricted areas in Receipt
    and Control, review security procedures. The Coordinator must review the availability
    of photocopy machines in the sampling area and make arrangements to provide
    additional photocopy facilities if they are needed. Improvement Team employee(s)
    may also require a workstation within Receipt and Control to complete their
    work.

3.0.275.5.2.1 
(12-01-2003)
Deposit Error Rate Inventory Control

  1. Within two days of the sample pull, enter the deposit amount, IRS received
    date (earliest date the payment was received at any IRS location), and sample
    date from the DCI into the SMART Database. When the case record is saved,
    a sequence number will be assigned. Annotate the sequence number at the top
    of the document or paper DCI. The case record will be held in suspense status
    (Case Status code “S”
    in the SMART database) pending final
    case review and input.

  2. File sample cases by sample date and DCI number until the payment transaction
    posts and the case file can be reviewed.

3.0.275.5.3 
(10-01-2008)
Case Review Instructions for Deposit Error Rate

  1. You may choose to begin your initial review (including a print of IDRS)
    when creating the DCI. One to two weeks later, review IDRS to determine if
    the payment was applied and posted correctly using CFOL command codes. Remittance
    Transaction Research (RTR) may also be utilized. If the payment is found on
    the correct account with no errors, close the case as perfect.

    Note:

    Beginning
    with cases sampled October 1, 2005, the following two changes have been approved
    for coding deposit error rate cases:
    IRS Received Date


    If a payment posted with an incorrect IRS Received Date and the
    correct and incorrect dates are timely, and are not greater than five calendar
    days apart, do not code a defect. If, during a case review, it is obvious
    that the resulting incorrect date will cause a negative taxpayer impact, code
    a defect even if it fits the above criteria. Written feedback must be supplied
    to the Operation involved, and enter a feedback comment on the Data Collection
    Instrument (DCI). Please note: When considering timeliness in the preceding
    statement, grace periods of seven days from the return due date of an original
    return or extension should be considered. Also to be considered is the 21
    day grace period from a notice date if the account status is 19, 20, 21, 54,
    56, or 58 (10 days if the balance due exceeds $100,000.00).


    Unpostables

    At the time the case is being coded (approximately two
    weeks from the sample date), if a remittance has gone Unpostable, wait for
    the resolution. If the payment has been resolved correctly by Unpostable,
    and there is no negative taxpayer impact, do not code a defect. Written feedback
    must be supplied to the Operation involved, and a feedback comment entered
    on the DCI. If a payment has been resolved by Unpostables incorrectly, code
    a defect, capturing both the original Operation and Unpostables. If, after
    communicating with the Unpostables Unit, the case has not been resolved in
    time to enter the data into SMART, code a defect to the original Operation
    if an internal error has been made.

  2. IRM 3.8.45, Manual Deposit Process and
    IRM 3.8.44, Campus Deposit Activity, are
    the major source of processing procedures for remittances. In addition, check
    with the functional areas in the Receipt and Control Operation for any local
    procedures and additional processing guidelines. However, review the Accuracy
    of the sample case based solely on IRM guidelines (
    See IRM 3.0.275.1.9    ).

  3. The Extraction Function in Receipt and Control Operation performs the
    initial sort in “perfect”
    and “imperfect
    ”
    remittance categories. You will determine the payment processing data
    for coding purposes based on the information contained in
    IRM 3.10.72, Extracting, Sorting, and Numbering.

  4. You may need to research the General Fund Remittance Recap Report (RRPS)
    by deposit date to verify that the payment was applied to the correct Treasury
    Account Symbol (TAS). See IRM 3.17.63, Interim Revenue
    Accounting Control System, for a complete listing of Treasury Account
    Symbols.

  5. Thoroughly examine the copy of the remittance and all associated posting
    documents to determine the Accuracy of processing each sample case. Base your
    identification of processing errors on the taxpayers intent and IRM procedural
    instructions.

    Note:

    When evaluating the transaction code….
    If your sample
    does not include a copy of a return or an indication that there was a return,
    AND it is not obvious there would be a negative impact on the taxpayer, consider
    either a TC610 or a TC670 as being correct.

  6. You may also identify and record taxpayer errors that contribute to
    misapplied payments. However, these errors will not be used to calculate your
    sites error rate. If a sample case contains both IRS and taxpayer errors,
    always code IRS errors first. Code the DCI for all errors you identified during
    case review.

  7. Deposit Error Rate Site Coordinators must develop local procedures for
    Improvement Team access to research records that are maintained in the Accounting
    functions.

  8. See Exhibit 3.0.275-5 for a series
    of “frequently asked questions”
    about the Deposit Error
    Rate review process.

3.0.275.5.3.1 
(10-01-2006)
Deposit Error Rate Review of Revenue Receipts

  1. Remittances received and deposited into the Revenue Receipts fund consist
    of the following items:

    • Internal Revenue taxes, penalties, interest and costs, assessed or assessable
      against taxpayers.

    • Payments on accepted Offers-in-Compromise.

    • Payment of court fines, court costs forfeitures, penalties incident to
      or imposed for violation of Internal Regional laws, from the redemption of
      property acquired by the government.

    • Receipts from consummated sales of acquired property.

  2. Access IDRS and use the following Command Codes to determine the posting
    of each sample case.

    If… Then…
    No Taxpayer Identification Number
    (TIN) is present,     		Use Command Codes NAMEI, NAMEB,
    NAMEE, or NAMES to obtain the TIN
    TIN is found, Use any of the following CCs to locate the payments: IMFOLI,
    IMFOLP, BMFOLI, and TXMODA. If payment found, go to “Payment
    is found”
    in the “IF”
    column.

    Note:

    IMFOLP displays
    payment transactions within a specified date range. The input format is IMFOLP000-00-0000
    YYYYMM YYYYMM. BMFOL does not have a P.

    TIN is not found, Verify if the case was forwarded to the Unidentified Function.
    TIN is present and no intended
    tax period can be determined,     		Use Command Codes BMFOLI, IMFOLI,
    TXMOD and SUMRY to locate debit modules. Research all modules to locate the
    payment.
    Payment applied to earliest Collection Statute Expiration
    Date (CSED),     		Go to, “Payment is Found”
    in the “IF”
    column.
    Payment not applied to earliest CSED, Go to, “Payment is found”
    in the “IF”
    column.
    TIN and intended tax period
    can be determined by remittance and/or posting document,     		Use Command Codes BMFOLT, IMFOLT,
    SUMRY, and TXMODA to verify the Accuracy of the payment posting information.
    Go to, “Payment is found”
    in the “IF”
    column.
    Payment is found, Determine taxpayer intent and
    verify Accuracy of payment posting information (correct account, MFT, tax
    period, transaction code, etc.).
    Payment posting information is correct, Code the DCI and file the case.
    Payment posting information is incorrect, Code the DCI, prepare the Communication Record and route
    the case to the appropriate area.
    Payment is not found, (i.e.
    payment has not posted to Master File),     		Research RTR Subsystem and use
    Command Codes UPTIN, URINQ, and SCFTR to search for the payment.
    Payment found on RTR Subsystem, Go to,”Payment is found”
    in the “IF”
    column.
    Payment found on CC UPTIN, Review
    IRM 3.12.32, General Unpostables to determine the cause of the
    unpostable condition and go to, “Payment is found”
    in
    the “IF”
    column.
    Payment found on URINQ, Unidentified
    (URF) payment,     		Review to determine if IRM 3.17.10, Dishonored Check File (DCF) and Unidentified Remittance
    File (URF) and IRM 3.8.44, Campus Deposit
    Activity were followed for accurate placement in the URF account
    and go to, “Payment is found”
    in the “IF
    ”
    column.
    Payment found on SCFTR, Review the appropriate IRMs to determine the cause and go
    to, “Payment is found”
    in the “IF”
    column.
    Payment not found on RTR Subsystem, UPTIN, URINQ or SCFTR,

    		 Give the case to the Deposit Coordinator, or the Receipt
    and Control manager, to locate the payment. If the payment is not found, and
    all research has been exhausted, delete the case from the sample.

3.0.275.5.3.2 
(10-01-2008)
Deposit Error Rate Review of Automated Non-Master File (ANMF) Payments

  1. Access the ANMF system to determine the posting of the NMF payment.
    NMF accounts generally have Social Security Numbers (SSNs) or Employee Identification
    Numer (EINs) ending with the letter “N”
    .

  2. To review NMF payments you must access the ANMF system.
    See Exhibit 3.0.275-6     for types of NMF accounts.

    If… Then…
    Payment is found, Determine the taxpayers intent
    and verify the Accuracy of the payment posting information, such as, correct:
    Taxpayers account, MFT Code, Tax Period, and Transaction Code.
    Payment posting information correct, Code the DCI and file the case.
    Payment posting information incorrect, Code the DCI Code, prepare the Communication Record and
    route the case to the appropriate area.
    Payment is not found, Request research of the ANMF
    Unpostable listing. Access IDRS for possible misapplication of the payment
    to a Master File account.
    Payment not found on ANMF unpostable listings, Route the case to Hard Core Payment Tracer Function and
    delete the case from the sample.

3.0.275.5.3.3 
(10-01-2008)
Deposit Error Rate Review of General Fund Payments

  1. Examples of General Fund Payments are user fees, photocopy fees, conscience
    fund payments, and payments to the public debt.

  2. Access RTR to verify payment processing data and to determine the payment
    deposit date. Research the RRPS General Fund Remittance Recap Report by deposit
    date to verify that the payment was applied to the correct Treasury Account
    Symbol (TAS). See IRM 3.17.63.2.6, Accounting and Data
    Control – Interim Revenue Accounting Control System, for a complete
    listing of Treasury Account Symbols.

    Note:

    Employee Plans/Exempt
    Organization (EP/EO) User Fee payments can be verified solely by the payment
    DLN. Access RTR to verify the payment data. A user Fee DLN can be recognized
    as Document Code 57 with the Blocking Series 50X. Installment Agreement User
    fees are also General Fund, but can be verified on the Master File under MFT
    55 for IMF and MFT 13 for BMF.

3.0.275.5.3.4 
(12-01-2004)
Deposit Error Rate Review of Deposit Fund Payments

  1. Examples of Deposit Fund payments are Offer in Compromise and Sale of
    Seized Property.

  2. Follow the procedures in Research the RRPS Deposit Fund Remittance Recap
    Report. See IRM 3.0.275.5.3.3.

  3. Follow the procedures in Deposit Error Rate Review of Revenue Receipts.
    See IRM 3.0.275.5.3.1.

3.0.275.5.3.5 
(12-01-2003)
Deposit Error Rate Review of Refund Repayments

  1. Remittance received and deposited into the Repayments to Refund Appropriations
    funds are:

    • Recoveries of erroneous, duplicate, or overpaid refunds

    • Fraudulently negotiated checks

  2. Access IDRS to verify proper application of the payment. Refund repayments
    post with Transaction Code 720 and Document Code 45.

  3. Follow the procedures in Revenue Receipts payments.

3.0.275.5.4 
(10-01-2008)
Deposit Error Rate Measure Data Input Instructions

  1. To open the Home Page for Deposits: http://balmeas.enterprise.irs.gov/DepError/DepErrorHome.asp

    Note:

    Enter the information based upon the taxpayers intent.

  2. Select the “DCI input form”
    action from the main
    Deposit Error Rate menu and enter “search record”
    and
    the DCI number. Enter the information from either the paper DCI or case in
    the corresponding fields of the database screen. Edit any of the three original
    input fields as needed.

  3. Enter the following case identification fields for every sample case:

    1. DCI number: Generated by the database from the Inventory
      Control input.

    2. Campus: Generated

    3. Site: This field will generate from your user login.

    4. Case Type: Generated by the database from the Inventory
      Control input.

    5. Review Date: Generated by the database from the
      Inventory Control input.

    6. Reviewer ID (IDRS Profile #): Initial entry of IDRS
      Employee Number is required. The field will generate on second and subsequent
      case records until you sign off.

    7. Sample Date:“Verify”
      the date
      the sample was pulled. If incorrect, correct.

    8. Deposit Amount:“Verify”
      the
      amount of the remittance. If incorrect, correct.

    9. DLN: Enter the 14 digit payment DLN shown on the
      source document, without dashes.

    10. Deposit Date: Generated from the Julian Date in
      the DLN.

    11. IRS Received Date: Enter the earliest date the payment
      was received at any IRS location. Refer to Document
      IRM 3.8.44, Campus Deposit Activity. After review,
      See IRM 3.0.275.5.3.       (1) note before finalizing.

    12. Negative Taxpayer Impact: All accurate cases must
      be coded “N”
      for no. This is the default if no entry is
      made. On all inaccurate cases, determine if the error, had it not been pulled
      as part of the sample, would have caused a negative impact to the taxpayer.
      If so, code with a “Y”
      or yes. This would include, but
      would not be limited to unnecessary notice or letter, incorrect penalty and/or
      interest assessed, erroneous or delayed refund, or anything else that would
      give the taxpayer incorrect information or cause them to contact the IRS when
      they normally would not have. Correction of the error during or after the
      coding process should not change this determination.

    13. Master File: From the drop down menu, select the
      Master File to which the payment was posted. Refer to
      Document 6209, IRS Processing Codes and Information, for further
      explanation.

      Deposit Error
      Rate Master File Entries
      IMF
      BMF
      IRAF (Individual Retirement
      Account File)
      NMF
      URF
      Other

    14. MFT: From the drop down menu, select the MFT code
      used to post the payment. Refer to Document 6209,
      IRS Processing Codes and Information, for further explanation.

    15. Tax Period: Enter using YYYYMM format. Enter “000000″
      for URF, General, and Deposit Fund cases.

    16. Deposit Transaction Code: From the drop down menu,
      select the Transaction Code used to post the payment. Enter ”
      000″
      for URF, General, and Deposit Fund cases.

      Note:

      When evaluating
      the transaction code…
      If your sample does not include a copy of a return
      or an indication that there was a return, AND it is not obvious there would
      be a negative impact on the taxpayer, consider either a TC610 or a TC670 as
      being correct.

    17. Remittance Posting Cycle: Enter the cycle the payment
      posted using YYYYCC format.

      Remittance Posting
      Cycle Entries
      Unpostable: Enter the cycle
      the case unposted
      Master File: Enter the payment
      posting cycle
      Deposit/General Fund and URF:
      Enter the deposit date cycle

    18. Time (HH:MM): Reserved

    19. Type of Posting Document: Select one of the following
      from the drop down menu.

      Deposit Error Rate Type of Posting
      Document Entries
      Return
      Voucher
      Bill
      Envelope
      IRS Letter
      Other

    20. Postmark Date: Enter the postmark date on the envelope
      (when available) using MM/DD/YY format.

    21. Payment Processing Data: Select ”
      Perfect”
      or “Imperfect”
      from the drop down menu.
      Base your entry on IRM 3.10.72, Extracting, Sorting,
      and Numbering.

    22. Deposit Method: Refer to
      IRM 3.8.44, Campus Deposit Activity and
      IRM 3.8.45, Manual Deposit Process, for identification of exception
      processing. Enter one of the following from the drop down menu.

      Deposit Error
      Rate Deposit Method Entries
      Command Code PAYMT
      Exception Processing
      RRPS

    23. Origin of Payment: Enter one of the following from
      the drop down menu: D.O., Lockbox, or Site.

    24. Payment Category: Refer to
      IRM 3.17.63, Interim Revenue Accounting Control System. Enter one
      of the following from the drop down menu.

      Payment Category
      Entries
      Revenue Receipts
      Deposit Fund
      General Fund
      Refund Repayment
      Split Payment
      Multiple Payment

    25. Accurate: Enter “Y”
      if you found
      no errors during case review. Enter “N”
      if you found error.

      Note:

      If the Accurate field is coded “Y,”
      stop here. If Accurate is coded “N,”
      continue.

    26. Internal Error: Enter “Y”
      if
      you found IRS errors during case review. Enter “N”
      if
      you found a taxpayer or field office error. “N”
      coded
      records will not count against the center error rate.

      Note:


      Reviewed       Not a data entry field. Upon initial case record entry, this
      field will display “N.”
      It will automatically change to
      a “Y”
      two calendar months from the review date. A “Y”
      in this field disables the ability to edit the case record.

      Note:

      Case Status Not a data entry field. Upon
      initial case record entry, this field will display “S.”
      It
      will automatically change to a “C”
      after the edit function
      has been completed.

  4. Enter the following error identification fields only if you have identified
    an error on the sample case:

    1. Who Code: Identify where the error occurred by selecting
      the appropriate Who Code from the drop down menu. For a list of valid Who
      Codes, See Exhibit 3.0.275-7.

      Note:

      Data Conversion or Receipt and Control (Who Code 7) to be used when, after
      research and managerial approval, the area responsible cannot be determined.
      This Who Code is not restricted for use only with received date defects.

    2. What Code: Enter a defect description by selecting
      the appropriate What Code from the drop down menu. For a list of valid What
      Codes, See Exhibit 3.0.275-7.

      Note:

      There are three Who/What combinations available for each case
      record.

    3. Comments: Use this field to record any additional
      information or comments relating to the review. An entry in this field is
      required when Who Codes 1 or 5 are used.

      Note:


      Do not enter sensitive taxpayer data in the Comments field. Never enter a
      TIN, and do not enter a taxpayers full name or address.

      Note:

      Beginning immediately, if your sample is either an Automated Collection
      System (ACS) or Offer in Compromise (OIC) deposit, please identify it as such
      in the comments field of the DCI. If you put either ACS or OIC as the first
      three characters in comments it will be easier to identify in a query.

  5. When all of the case information is entered and verified, select the “Update”
    button.

  6. When the “Update”
    button is pressed, the DCI record
    will undergo validity checks. If the record fails any validity check, you
    will see an error message and your cursor will be placed in the invalid field.
    Correct your entry and select the “Update”
    button again.
    This process will continue until all validity checks are passed.

  7. When a valid DCI is submitted to the database, the status code of the
    case record will change to “Closed”
    (C).

3.0.275.5.5 
(10-01-2006)
Reports for Deposit Error Rate

  1. Two sets of reports are available for Deposit Error Rate (National and
    Service Center).

  2. The National Reports are:

    1. Non-Lockbox:

      Combined – Period and Cumulative Combined

      By Service Center – Period and Cumulative Data

      By Group – Period and Cumulative Data

  3. The Service Center Reports are:

    1. Raw Error Rate Quality Rpt by Review Dt

    2. Raw Error Rate Quality Rpt by Sample Dt

    3. Top 5 What Codes Rpt by Sample Date

    4. Top 5 What Codes Rpt by Review Date

    5. Top 5 Who Codes Rpt by Sample Date

    6. Top 5 Who Codes Rpt by Review Date

    7. Who/What Rpt by Sample Date

    8. Who/What Rpt by Sample Date (with cases)

    9. Who/What Rpt by Review Date (with cases)

    10. Who/What Rpt with Comments

    11. List Cases by Sample Date

    12. Adhoc Summary Report (consolidated summaries)

3.0.275.5.5.1 
(10-01-2008)
Deposit Error Rate Raw Error Rate Quality Report

  1. These reports provide the error and accuracy rate, by Master File, for
    a selected range of dates. The Master File categories are IMF, BMF, and All
    Other (combined data from NMF, IRAF, URF, and other). The report displays
    the Master File, number of cases reviewed, total number in error, Internal
    error count, error rate, and accuracy rate. The volume of Internal errors
    determines the quality rates.

    Note:

    A remittance that is corrected by Unpostables,
    and creates no negative taxpayer impact, will be coded as an accurate case.
    Provide detailed and timely feedback to the remittance processing functional
    area that created the unpostable condition. This situation must be documented
    in the comments field on the SMART database.

3.0.275.5.5.2 
(12-01-2004)
Deposit Error Rate Top 5 What Codes Report

  1. These reports provide a list of the Top 5 What Codes, number of errors
    and percentage of errors for a selected range of dates. The data appears in
    a table format.

3.0.275.5.5.3 
(12-01-2004)
Deposit Error Rate Summary Reports

  1. These reports enable the user to query information by entering the desired
    selection into a variety of parameters. A range of dates is entered in either
    the received, reviewed, or sample date field. The user determines which data
    is to be retrieved by the query. The parameters include, but are not limited
    to, Case Status (C, S, or all (*)), Accuracy (Y, N, or all (*)), Internal
    Error (Y, N, or all (*)), MFT, and Deposit Amount.

3.0.275.5.5.4 
(10-01-2006)
Deposit Error Rate Who/What Code Reports

  1. These reports are designed to provide valuable feedback for the purpose
    of improving Deposit accuracy. The data include total cases in error for a
    designated period, the number of cases in error for the selected ”
    Who/What”
    Code, and a detailed breakdown of the inaccurate cases.

3.0.275.6 
(12-01-2003)
Refund Timeliness and Error Rate Measures

  1. The Refund Timeliness and Error Rate (RT&E) Business Results Measure
    program provides us with the ability to assess the timeliness and Accuracy
    of refunds that are generated from current year paper IMF returns.

    Note:

    E-file returns are not included in this measure.

3.0.275.6.1 
(12-01-2002)
Definition of Refund Timeliness

  1. Refund Timeliness is defined as the percentage of refunds from current
    year Form 1040 family paper returns issued in 40 days or less.

  2. Timeliness is measured using the number of days from two days prior
    to the day the taxpayers return is received through the day the taxpayer
    receives their refund. Since timeliness is measured from the taxpayers perspective,
    we subtract two days from the IRS received date to approximate the date the
    return was mailed. For paper refund checks, we assume the taxpayer receives
    their refund on the Saturday prior to the TC 846 (refund) date shown on the
    taxpayers Master File account. For Direct Deposit refunds, the taxpayer receives
    their refund ten days earlier than paper checks.

3.0.275.6.2 
(01-01-2002)
Definition of Refund Error Rate

  1. Refund Error Rate is defined as the percentage of current year Form
    1040 family paper returns that have an error in the entity portion or in the
    refund amount. “Systemic”
    errors (those that are caused
    by IRS systems) are counted as an error.


Next

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
Made with Semiologic Pro • Colorblock-blue skin by Techie Coach