1.4.16 Accounts Management Guide for Managers

1.4.16.1  (01-04-2008)
OVERVIEW

  1. Accounts Management (AM) managers must provide leadership and direction to employees responsible for telephone, paper inquiries, and unresolved accounts.
  2. The purpose of this -section is to provide supplemental guidelines and instructions to Accounts Management managers
  3. AM managers must become familiar with Internal Revenue Manuals, Part 1 (Organization, Finance and Management) and Part 21 (Customer Accounts Services). For example:
    1. IRM 1.1.13.11.4, Wage and Investment (W&I);
    2. IRM 1.4, Resource Guide for Managers, includes:

      IRM 1.4.1, Management Roles and Responsibilities

      IRM 1.4.6, Managers Security Handbook

      IRM 1.4.16, Accounts Management Guide for Managers

      IRM 1.4.18, ehelp Desk Managers Guide

    3. IRM 21.1 (Accounts Management and Compliance Overview) through 21.7 (Business Tax Returns and Non Masterfile Accounts) provides managers and Customer Service Representatives (CSRs) with guidelines and instructions.

    :.

  4. AM managers must become familiar with systems and job aids that will increase Quality. For example, Desktop Integration (DI), Correspondence Imaging System (CIS), Accounts Management Services (AMS), Customer Account Data Engine (CADE), , Electronic Probe and Response Guide (e-P&R)/Interactive Tax Law assistant (ITLA), Technical Communication Documents (TCDs), and Servicewide Electronic Research Program (SERP) - Job Aid for IRM 21, Jeeda, Standard Work Flow Tool (SWFT), ) and Integrated Data Retrieval System (IDRS) Decision Assisting Program (IDAP).
  5. The AM Website provides further clarification and definition of those roles for positions in Accounts Management. Refer to W&I Accounts Management (AM) Responsibilities, http://win.web.irs.gov/Accounts.htm.
  6. Each manager and employee must be properly trained to perform their daily duties.
  7. Accounts Management Leadership chartered a team to address management concerns regarding gaps in the content and delivery of leadership training. The Team developed two products;an Index and Development Guides.

    The Index houses locally-developed material gathered from the sites. The index is organized by topic area and features training material and reference documents.

    The Development Guides are created for first-line, mid-level, and senior-level managers. The Guides are organized by topic area and contain activities for those newly selected for that position and for those aspiring to the next leadership level. The web site where the Index and Development Guides are housed can be accessed two ways:

    • AM web site - on the home page under AM Training, select AM Leadership Development
    • SERP - select the Learning Tab, select Account Management Leadership Development
  8. The IRS Leadership Courses are:

    New Front Line Leader Curriculum

    Administrative Procedures for Manager (APM) Component#15345&15346 - Online
    Employee/Labor Relations Skills for Managers (ER/LR) Component#15350 &15351 - Online
    Management Aspects of EEO (MAEEO)
    Component#13466 - Online
    Front Line Manager Course (FLMC)
    Component#15349 - Classroom

    Experienced Front Line Manager Curriculum (3+ Years)

    Leading Teams (LDG TMS) Component #15344 - Classroom

    Senior Leader Curriculum

    Senior Manager Course: Leading Through Others (SMC) Component#15347 & 15348 - Classroom

    Experienced Senior Leader Curriculum

    Leading Change Seminar (Ldg Chg)
    Component#15341 - Classroom
  9. Information regarding Customer Service Representatives (all AM employees) courses can be located on the Enterprise Learning Management System (ELMS), the JOC Website (Training Assumptions), and by contacting your Training Coordinator for assistance. Refer to IRM 1.4.16.10.
  10. The Training Assumptions includes necessary information for managers to deliver proper training. Training material is updated each year and subsequent updates are posted to SERP, Learning Tab, Supplemental Training and as SERP Alerts.

    Note:

    The Program Management and Process Assurance (PMPA) Training Coordinator/Policy Analyst and Policy, Procedures and Guidance (PPG), Training and Miscellaneous Section is available to assist you with Training requests.

  11. All AM employees are to be treated with the same respect as IRS’s reputation with taxpayers. Training material is available to ensure all employees learn their job and can be treated with the respect they all deserve.

1.4.16.2  (01-04-2008)
OPERATIONAL GUIDELINES

  1. The Accounts Management managers are accountable for:
    1. Providing timely and accurate resolution of inventory cases
    2. Ensuring telephone staffing for their functions are commensurate with schedule by half hour
    3. Meeting telephone monitoring standards, and paper and electronic case review standards, to ensure Quality products
    4. Delivery of their team’s performance, as related to program goals
    5. Utilizing Employee Engagement Survey data to enhance work environment and holding regular meetings with employees
    6. Updating e-Workforce Management (e-WFM) data regularly with team information
    7. Developing and maintaining positive relationship with National Treasury Employees Union (NTEU) organization
    8. Listening to and informally resolving employee’s concerns
    9. Sharing continuous performance feedback with employees
    10. Leading, mentoring and coaching subordinate employees
    11. Identifying potential process improvements
    12. Ensuring best practices are properly documented (e.g., IRM, SERP Alert, Training Document) and shared with Headquarters
    13. Ensuring appropriate training is delivered to subordinate employees, and personally participating in technical training classes with employees
    14. Ensuring the maintenance of a safe, healthy work environment
    15. Communicating issues and concerns upwards, downwards and laterally
    16. Performing conduct and/or Leave counseling
  2. Accounts Management managers must:
    1. Determine the number of positions (staff hours) needed in each specific skill group to meet staffing requirements within acceptable program guidelines.
    2. Manage the work force and the Automated Call Distributor (ACD) to meet the fluctuations of the actual workload experience.
    3. Develop staffing schedules.
    4. Schedule staff in order to deliver telephone, paper, and frozen account staffing requirements and scheduled inventory volumes within scheduled resources.
    5. Ensure the site meets its half-hour staffing adherence commitment
    6. Use Employee Satisfaction Survey (ESS) data to improve work environment
    7. Deliver quality customer service.
    8. Coordinate with other site/campus managers to address programs and inventory issues as they relate to the entire business operating division.
    9. Establish a procedure within your Team where employees are required to seek guidance from their Manager/Lead prior to inputting a SERP Feedback. NOTE: It is not required they state this in their feedback, however, it would be helpful information for the Content Owners who respond to feedback.

1.4.16.2.1  (01-04-2008)
Strategic and Program Plans

  1. Follow the IRS and W&I Strategic and Program Plan and Accounts Management (AM) Program Letter. The W&I Strategic Plans and AM Program Letter is updated each year.
    1. Refer to: http:llwin.web.irs.gov/cas/casdocs/PAC_2C_Measures_for_2006-2007_SPP.doc . This document is the Accounts Management portion of Document 12325, Wage & Investment Strategy and Program Plan Addendum Performance Measures and provide Accounts Management managers clear targets and program goals to achieve in your business operations
    2. Refer to: http://win.web.irs.gov/Strategy/stratdocs/SPP2006-2007_final.pdf for the entire W&I Strategic and Program Plan.
    3. Refer to: http://win/web.irs.gov/accountsmgmet/accounts_%20prgmltr.htm for the Accounts Management Program Letter. This letter provides specific guidelines and instructions from the Director, Accounts Management to ensure consistent communication. The program letter does not supersede or replace IRM instructions

1.4.16.2.2  (01-04-2008)
Work Plans

  1. Goals for Accounts Management telephone, correspondence, and frozen accounts inventories are determined on an annual basis in the Planning and Budgeting process.
    1. Work plans and schedules are based on projected workload, which includes anticipated growth, overage, and uncontrolled cases.
    2. Quality of answers/responses is as important as the volume of calls answered and cases closed. The evaluative measure applied to the plan does not focus only on calls answered, services delivered or the number of receipts closed.
  2. Toll-Free must schedule available staffing for each planning period based on the telephone staffing schedules, no attempt is or should be made to catch up on scheduled services within a planning period or in any other planning period.
  3. Program Management and Process Assurance, in coordination with the Joint Operations Center (JOC) can make the decision to shift staffing to or from the telephone program, as required to achieve program goals within the business operating division.
  4. Adjustments Correspondence and Taxpayer Relations must schedule available staffing based on inventory. Assistance to reduce inventory may be required. Approval must be coordinated with Program Management and Process Assurance, as appropriate.

1.4.16.2.3  (01-04-2008)
Toll-Free Staff

  1. Staff efficiency is one of the keys to meeting Services Provided and Total Handle Time Delivered objectives, refer to See IRM 1.4.16.2.4.1.
  2. Managers must ensure planned efficiency of your staff is realized. An increase to the Average Handle Time (AHT) can impact Level Of Service (LOS) as Average Speed of Answer (ASA) and other business measures and in turn increase the need for staff. Circuit availability may also be impacted.
  3. Information is available from system reports for you to monitor the efficiency of your staff. Reports available include:
    1. Average Handle Time
    2. Wrap Time
    3. Idle Report
    4. Agent Activity Report
    5. Sign On/Sign Off Report
    6. Ready Report

1.4.16.2.4  (01-04-2008)
Measures and Diagnostic Goals

  1. AM measures focus on business results (including quantity and quality), customer satisfaction, and employee satisfaction.
  2. Diagnostic goals are developed to determine how to manage and assess performance. Refer to the definition below.

1.4.16.2.4.1  (01-04-2008)
Toll-Free Measures

  1. The toll-free measures include:
    1. CSR Level of Service
    2. Total Assistor Services
    3. Total Weighted Services
    4. Total Handle Time Delivered
    5. Average Speed of Answer
    6. Customer Satisfaction
    7. Employee Satisfaction
    8. Customer Accuracy
    9. Timeliness
    10. Professionalism
    11. Quality
  2. The Total Services measure compares the planned volume to actual volume of services delivered. A toll-free service is defined as a call answered by an assistor, including calls that are transferred.
  3. The Total Weighted Services is a comparison of the “planned services” to “services delivered” using a weighting scheme to equalize the value of all services, based on the relative average handle time.
  4. Total Handle Time Delivered measures success in delivering the planned customer interaction time (sum of talk, wrap, and hold times from Aspect). The handle time planned is based on the work plan/schedules and is determined by the type of work (accounts/tax law/refunds, etc.) assigned to each site.
  5. Customer Satisfaction results are captured by the on-line customer survey in which toll-free callers participate.
  6. Employee Satisfaction results are captured through the Employee Survey Process.
  7. See IRM 1.4.16.7.1 for information on Customer Accuracy, Timeliness, Professionalism and Quality.

1.4.16.2.4.2  (01-04-2008)
Toll-Free Diagnostic Goals

  1. The toll-free diagnostic goals are:
    • Assistor Utilization
    • Transfer Rate
    • Application Staffing
  2. The Assistor Utilization diagnostic goal suggests unwarranted “slippage” and/or inaccurate time charged. It is a comparison of Aspect Ready Report to Form 3081, Employee Time Report.
  3. Verify compliance with Assistor Utilization goals by using the Enterprise Telephone Data (ETD) site measure reports. Compare the Aspect Ready Report data to the data reported by your employees on Form 3081, and resolve any discrepancies prior to input of the Form 3081 data.
  4. The Transfer Rate goal compares the number of calls transferred by Customer Service Representatives to the number of calls handled. Ensure employees are following the Telephone Transfer Guide and the Business Operating Division’s (BOD) transfer policy.
  5. Each application has a transfer rate goal. Use the ETD agent transfer reports to verify compliance with the transfer goals. Calls may need to be transferred for a variety of reasons:
    1. Caller has questions on more than one type of issue,
    2. Caller made the wrong selection when responding to script,
    3. Assistor may not have had training for issues,

      Note:

      Customer Service Representatives must prepare a referral instead of transferring the call,

    4. Systemic problem caused call to be delivered to wrong application
  6. The Application Staffing diagnostic goal measures the delivery of required staffing to primary applications. The goal for sites is to meet or exceed 95% of each half hourly staffing requirement for 85% or more of the total half hours of operation.

1.4.16.2.4.3  (01-04-2008)
Toll-Free Diagnostic Indicator

  1. The Diagnostic Indicator of Agent Availability indicates the percent of agent availability to total handle time delivered. This is used in conjunction with other data to give a complete picture of performance.
  2. Variances from plan may indicate:
    • Forecast of workload mix or call volume is off-target
    • Skill gaps [lack of specific training]
    • Sites not delivering skill requirements
    • AHT lower than planned

1.4.16.2.4.4  (01-04-2008)
Adjustment Correspondence Measures

  1. Adjustment Correspondence Measures are:
    1. Customer Accounts Resolved
    2. Adjustments Productivity
    3. Customer Accounts Customer Satisfaction
    4. Employee Satisfaction
    5. Quality - Customer Accuracy, Timeliness, Professionalism
  2. Customer Accounts Resolved is the number of closures including Adjustments, International and Taxpayer Relations (TPR) cases.
  3. Adjustments Productivity in effect means meeting the scheduled rate. This is determined by dividing the Function 710 closures by direct staff hours.
  4. Customer Accounts Customer Satisfaction results are captured from responses to mail surveys issued to customers whose adjustment case is closed.
  5. Employee Satisfaction results are captured through the Employee Survey process.
  6. Quality is measured by closed case reviews conducted at each site in accordance with the Embedded Quality guidelines and input to the National Quality Review System (NQRS) by the Program Analysis System (PAS) reviewers.
  7. The Program Management/Process Assurance (PM/PA) staff monitors the Adjustments overage and uncontrolled inventory on a weekly basis. They use the following indicators to assess the state of Adjustments Inventory:
    • Inventory and overage volumes,
    • Days in inventory,
    • Prior week’s closures compared to scheduled closures,
    • Actual productivity rates compared to scheduled productivity rates
    • Closure to receipt ratio,

1.4.16.2.4.5  (01-04-2008)
Taxpayer Relations (TPR) Measures and Workload Indicators

  1. Taxpayer Relations (TPR) balanced measures include:
    • Customer Accounts Resolved (Includes Adjustments, International and TPR cases)
    • TPR Productivity as scheduled by program
  2. TPR Workload Indicators include:
    • Overage Percentages as scheduled by program
    • Closure to receipt ratio actual to Scheduled Closures
    • Statute Awareness

    Note:

    Each W&I AM Campus Planning and Analysis (P&A) staff must submit a quarterly Statute Awareness Program Report to the BOD by the 15th day of the month following the close of the quarter.

  3. Refer to the current W&I and Small Business/Self Employed (SB/SE) Program Letters for additional information regarding the TPR programs.

1.4.16.2.5  (01-04-2008)
Read and Meet Time

  1. Schedule read and meet time each week throughout the year with your employees. Generally, do not schedule during peak hours or on the following peak days:
    • Mondays
    • Tuesdays following a Monday holiday
    • April 1 to April 15 (unless employees need new procedures)
    • August 15
    • October 15
  2. Read time is 60 minutes each week. This time is generally spent on reading and filing activities (e.g., IRM Procedural Updates, IPUs, SERP Alerts, All Employee Memorandums).
  3. Meet time is 30 minutes per week with an additional 30 minutes, if needed. This time is generally spent clarifying IRM procedures, supplemental training or administrative information.

    Note:

    If additional supplemental meet time is needed, coordinate with your department manager and schedule around the workload.

  4. Ensure the correct Organization, Function and Program (OFP) codes are used on Forms 3081 with the actual times used. Refer to IRM 121.9 OFP Code List andDocument 5995-A Valid OFP Combination .The codes are:
    • 990-59221 - Read time
    • 990-59222 - Meet time

1.4.16.2.6  (01-04-2008)
Job Aids and Desk Guides

  1. Use IRM exhibits, Job Aids for IRM 21, SERP Alerts, Technical Communication Documents (TCDs), e-P&R, e-ARG, Jeeda, SWFT, ITLA ,IDAP and training material to increase Quality and performance.
  2. Local Job Aids are not permitted and must be included in an official IRS document (e.g., Job Aid for IRM 21) To obtain approval for a job aid or desk guide contact: Training and Miscellaneous Section, Tax Analyst - Robert Perez via E-mail.
  3. Include the IRM references within the job aids/desk guides.
  4. All information must be consistent with the IRM.

1.4.16.3  (01-04-2008)
TOLL-FREE TELEPHONE SERVICE

  1. Refer to IRM 1.4.21, Accounts Management and Compliance Service Systems Administrators/Analysts Handbook, for information and guidelines regarding the telephone environment.
  2. The Joint Operations Center (JOC) monitors the telephone traffic and outgoing notices for Accounts Management

1.4.16.3.1  (01-04-2008)
Virtual Call Center (Enterprise)

  1. The Virtual Call Center (Enterprise) links through a central location all high-capacity Automated Call Distributor (ACD) systems used in Accounts Management sites.
  2. The Intelligent Call Router (ICR) routes calls based on ACD data (specific set of characteristics) as follows:
    1. Scans for a site with an available agent within a specific skill group
    2. Scans for a site with the least amount of wait time
  3. All tax law calls are routed to tax law screeners, trained in Cell 1, with at least one year of experience.
  4. A web based Enterprise Telephone Data (ETD) Warehouse stores the current and historical data gathered from all ACDs in the enterprise. It also contains data on business measures, site level measures, and quality data.
  5. Managements’ role, in the Enterprise environment, is to ensure the right number of people with the right skills are available to answer calls.

1.4.16.3.2  (01-04-2008)
Managing Features

  1. JOC programs the call control tables for maximum call routing efficiency, based on demand and assistor availability.
  2. Aspect 8.4 through 9.2 application and software provides monitoring capabilities, data based records and management information.
  3. Aspect Teleset Supervisor key gives managers and Systems Analysts (SAs) access to most of the expanded features such as:
    1. Leaving messages for employees (each site has its own policies based on voice port availability)
    2. Reviewing the answering pattern of a Call Control Table
    3. Monitoring agents (listening in on calls in progress)
    4. Notifying agents (notifying an agent whom you are monitoring to call you)
    5. Monitoring trunks (monitoring conversations on specific trunks)
    6. Monitoring specific Aspect application groupings
    7. Availability of agent

    Note:

    Depressing the Supervisor key twice rapidly will reconnect you to the prior employee monitored.

1.4.16.3.3  (01-04-2008)
Automated Call Distributor (ACD) Announcements

  1. ACD announcements are controlled by the JOC.
  2. Recorded announcements are valuable tools to:
    1. Inform callers of answering delays
    2. Give the option to call Tele Tax
    3. Advise of tax law changes
    4. Order from the Centralized Inventory Distribution System (CIDS)

      Note:

      ACD announcements are standardized for all sites.

  3. Accounts Management call site announcements include the following:
    1. Information announcements (1) - Caller receives specific automated tax information that answers their inquiry without human assistance,
    2. Announcements (A) - Caller hears information on queue times, Announcement does not attempt to satisfy an inquiry
    3. Prompts (P) - Caller is given a limited amount of information and the option to press a number to get further information/assistance.
  4. Categories of announcements/messages are:
    1. Greetings/Thank You—gives a salutation
    2. Delay Message—advises taxpayer to wait for assistance
    3. Account Inquiry—requires account research
    4. Call Again Message—advises taxpayer to call back
    5. Spanish messages recorded in Spanish
    6. Office Closed—advises taxpayers the office is closed
    7. Hours of Operation—advises taxpayers of office hours
    8. Refund Inquiry—Advises taxpayer of refund status
    9. Tele Tax Message—referral to Tele Tax
    10. Tax Law Inquiry—referral to tax law
    11. Miscellaneous Messages—all other messages not identified above

1.4.16.3.4  (01-04-2008)
Availability and Efficiency

  1. Regardless of the type of equipment managers must elevate service given to taxpayers and to determine the availability and efficiency of the telephone staff.
  2. Managers and Systems Analysts (SA) must determine, by application on a half-hourly basis, if the staff is available as scheduled. If less than the desirable number of agents are signed on, per adherence guidelines established by JOC/PMPA, an explanation is required.
  3. Managers must ensure their employees are signed on to the telephone system and taking calls when scheduled. This reduces shrinkage.
  4. Shrinkage is a combination of one or more issues, such as:
    1. Extended read and meet times
    2. Tardiness
    3. Leaving early
    4. Higher than expected attrition for day (e.g., sick leave)
    5. Scheduled breaks not being followed
    6. Unauthorized breaks
    7. Extended breaks or lunch periods
    8. Details-out-scheduled at peak periods
    9. Unanticipated workload
  5. The JOC/PMPA and sites must make daily real-time adjustments to the schedules based on the actual demand and actual staffing.
  6. Use the Tele-Center Workload Management Systems (e-WFM), including Real Time Adherence (RTA) to assist you in scheduling to meet peak staffing requirements.

    Note:

    e-WFM procedures for database management, exception entry, and report generation are found in the e-WFM Standard Operating Procedures .

    Reminder:

    Effective 2004 e-Workforce Management (eWFM) was phased in at all call sites to replace e-WFM. Information on eWFM and the upgraded version of RTA (v6.2) is found at .

1.4.16.3.4.1  (01-04-2008)
Average Times/Values to Monitor for Efficiency

  1. Use available data to monitor and analyze efficiency. This includes:
    • Idle and Sign-on times
    • Average Handle Time (AHT)
    • Average Wrap Time
  2. Idle time consists of those times employees are signed on the telephone system, but not in the Ready, Wrap, or Out call mode.
  3. The approved Reason Codes for employees to use when not taking calls (in Idle Status) are:
    1. 1= Temporarily off Phone (TOTT)
    2. 2= First Available to take calls - Inventory 1 (INV 1)
    3. 3= Second Available - Inventory 2 (INV 2)
    4. 4= Training/Meeting (TPA)
    5. 5= Read Time (READ)
    6. 6= Break (BREAK)
  4. Refrain from conducting meetings, training, observances, etc., during peak periods/days.

1.4.16.3.4.2  (01-04-2008)
Average Handle Time

  1. The Average Handle Time (AHT) is based on scheduling assumptions.
  2. Unreasonable talk time compromises program goals and increases the amount of abandoned calls. It is usually an indicator that additional training in conversation control is needed.
  3. Identify Customer Service Representatives (CSRs) who may be using excessively long or short times in handling calls. Monitor a few of their calls to identify problems such as:
    1. Training deficiency,
    2. Failing to keep call brief while maintaining standards of courtesy and full service,
    3. Placing a call on hold during the research process when it is inappropriate instead of arranging for a call back,
    4. Answering a large volume of unusually complex questions; or,
    5. Failing to provide a complete or accurate response.

1.4.16.3.4.3  (01-04-2008)
Average Wrap Time

  1. Wrap is a teleset mode that is used to complete a call after the customer has been released. As account adjustments are made while on-line or on hold with the caller, use of wrap time should be minimal except in rare instances.
  2. This indicator enables you to gauge if your staff is coping effectively in a call site environment, and assists you in determining the amount of time your staff is unavailable for calls.
  3. Possible reasons for high percentages of wrap time are:
    1. Level of training
    2. Extensive research for call backs
    3. Excessive requirements in reporting call backs
    4. Minor illness (e.g., headache) which caused the CSR to take short rest periods between calls
    5. Excessive conversation among CSRs
    6. Excessive research

1.4.16.3.5  (01-04-2008)
Custom View Screen

  1. The Custom View Screen can be designed to:
    1. Display call center activity on demand
    2. List agents (CSRs) and their current Aspect status
    3. Display general call information for the application handled by the site or individual.
  2. The Custom View Screen can assist Account Management managers in the following ways:
    1. Gauge telephone traffic demand
    2. Choose the most convenient times to monitor or share information with an employee
    3. Confirm the number of agents who are ready and/or taking calls to provide a complete picture of staff available to meet customer demand
  3. The Custom View Screen shows the number of Customer Service Representatives who are actually at their work stations handling incoming calls. This data, compared to the total number assigned, provides information about the realization of the scheduled staff.

1.4.16.3.5.1  (01-04-2008)
Aspect Status on Custom View Screen

  1. Use the Custom View Screen to observe the CSR’s Aspect status immediately after the call ends. Managers can determine the mode the CSR has selected at the end of the call and the length of time spent in that mode. Either of the following configurations may apply:
    1. One user configuration automatically places the CSR in wrap when the call is disconnected. The CSR selects the ready mode to take incoming calls.

      Note:

      CSRs are allowed autowrap after completing a call.

    2. In another configuration, the CSR is in idle mode at the call’s end, with reason (e.g., break or lunch) and then selects the ready mode to take the next incoming call.
  2. Also, use this screen as a tool to indicate if an employee might need further monitoring or action. This may include:
    1. Monitoring the end of a call exceeding 20 minutes (or locally established time frame) to determine if the issue is being resolved as expeditiously as possible
    2. Checking with employee to see what activity is creating the need to be off-line in wrap time.
    3. Identifying an employee with headsets connected, etc., but not in ready mode to take the next call.

1.4.16.3.6  (01-04-2008)
Fluctuating Call Volume

  1. Managers ensure all employees assigned to answering calls are available and are taking calls.
  2. Since the circuits remain constant, either of the following affects the number of calls answered:
    1. If unexpected demand occurs (e.g. new legislation), overflows are affected as well as calls answered. If complex legislation, expect increase in talk time).
    2. If scheduled adherence is not met (e.g., weather, other higher unanticipated employee absences), queue times increase and result in a higher abandoned call rate.

1.4.16.3.7  (01-04-2008)
Queue Time

  1. Queue time is the time the customer must wait before their call is answered by a CSR. As excessive queue time is a common customer complaint, often resulting in increased abandons. Managers need to be aware of the causes.
  2. Excessive queue times may be caused by:
    1. Failure to anticipate demand
    2. Understaffing of positions
    3. Excessive call length (CSR does not retain control of the conversation)
    4. Insufficient technical referral point If no qualified person is available, a call-back should be arranged.
    5. Complex account calls
    6. Insufficient training
    7. System and routing problems

1.4.16.3.8  (01-04-2008)
Outgoing Calls

  1. Outgoing calls may be necessary for the CSRs to secure additional information to resolve an inquiry.
  2. Customer Service Representatives on outgoing calls are not considered in schedule staffing adherence, or in the evaluation for routing of incoming calls. Managers must closely monitor the number of outgoing calls and ensure they are necessary.
  3. Customer Service Representatives may require their class of service on Aspect changed to allow outgoing calls. Contact your SA for assistance.
  4. A CSR’s wrap time on outgoing calls should be appropriate to the type of call.

1.4.16.3.9  (01-04-2008)
Default Calls

  1. A site may receive calls normally not handled when the Intelligent Call Router (ICR) cannot find available resources in the enterprise.
  2. In this case, the screener must transfer the call or write-up a referral.

1.4.16.3.10  (01-04-2008)
ASPECT Assistance

  1. The SA/TA is a valuable resource person regarding the features of the ASPECT system.
  2. Managers must coordinate with their SA/TA on any activity limiting the site’s ability to deliver its commitment for scheduled ACD time.
  3. The SA/TA provides assistance on the following:
    1. Information about system operations and call routing
    2. Explanation of various ASPECT reports
    3. Identification of data availability and creating reports
    4. Assessment of current call site performance
    5. Networking information
    6. Monitoring procedures
    7. Assistance with ETD
    8. ASPECT equipment repair
    9. Database changes

1.4.16.3.11  (01-04-2008)
Front Line Managers

  1. Front line managers are assigned ownership of a tax law application(s). If an application is assigned to more than one manager, the responsibilities are divided among the managers.
  2. Included in the manager’s responsibilities are:
    1. Staffing
    2. Application and Continuing Professional Education Training (CPE)
    3. Application Meetings
    4. Application Meeting Minutes
    5. Application Readiness Action Plan
    6. Certification of Customer Service Representatives
    7. Certification Status Reports
    8. Monitoring, and coaching
    9. Trend Identification
    10. Application Workshops

    Note:

    Managers must attend the entire CPE training with their employees in order to actively participate with employees in addressing quality issues.

  3. All Tax Law applications require certification. The following list (including application numbers) is not all inclusive:
    1. Filing/Dependent (095)
    2. Credits (100)
    3. Deductions (102)
    4. Income (110)
    5. IRA/Pensions/Social Security benefits (120)
    6. Business Issues (123)
    7. Small Business (125)
    8. Complex Individual Issues (135)
    9. Advanced Individual Issues (137)

1.4.16.4  (01-04-2008)
ADJUSTMENTS CORRESPONDENCE PAPER WORKLOAD OPERATIONS

  1. Proper workload management is essential for timely responses to customers and prompt and accurate account transactions. Due to the variety and complexity of work, managers must be familiar with the many aspects of managing workloads such as:
    1. Establishing controls and priorities
    2. Requesting adequate staffing and terminals
    3. Conducting reviews
    4. Processing work within established time frames
    5. Correcting imbalances in assigned inventory
    6. Providing adequate training
    7. Being involved in the daily operation of the unit
    8. Managing time effectively
    9. Using available reports and management tools to monitor the operation
  2. There are peak and non-peak periods in each function to be aware of in planning training. They can be anticipated by doing the following:
    • Looking at current schedules and work plans
    • Checking historical data
    • Getting updated information from the department managers and the Systems Analyst staff.
  3. P&A in conjunction with Operations at each site will plan the following based on work schedules:
    1. Cross-train employees as needed.
    2. Recall seasonal employees in time to provide refresher training.
    3. Recruit and train additional employees if necessary.
    4. Survey other areas for employees available for details.

1.4.16.4.1  (01-04-2008)
Managing Correspondence Inventory

  1. Correspondence received from a taxpayer or a third party representative may be solicited or unsolicited.
  2. All correspondence, excluding tax returns, is handled in accordance with the guidelines in Document 11426, Catalog Number 31764Z, IRS Correspondence Manual. For additional informational see IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. A significant portion of AM inventory also includes Amended Returns.
  3. Although reduction in incoming correspondence is an Accounts Management goal, correspondence will never be eliminated as some customers prefer this method of contact.
  4. Controls are established for correspondence either by an automated or manual system, or combination thereof, and IDRS.
  5. Sites are expected to meet scheduled closure rates and inventory levels as well as established aged case percentages for all correspondence received and amended returns.
  6. For Business Master File (BMF) correspondence receipts received in Individual Master File (IMF) campuses, refer to the Transshipping News site on SERP under the Who/Where Tab for transshipping information.)
  7. Accounts Management in the campus locations resolve customer inquiries such as:
    • Amended returns
    • Claims
    • Correspondence
    • Carryback claims
  8. The resolutions include analyzing, researching, and making adjustments to customer accounts on IDRS. It may include contacting the customer by telephone or through written correspondence.
  9. Certain guidelines for managing inventories are provided in IRM 21.5.1 General Adjustments Additional requirements have been established to help you recognize potential workload problems.
  10. Distribute work in IRS received date order and ensure your employees are aware of aged receipts. Adhere to the 14 day IDRS control requirements , as well as Action 61 requirements (30 day interim response and 45 day closure of a case).
  11. Some indicators of potential overage problems include:
    1. Receipts exceed closures, or number of days in inventory exceeds 14 days
    2. Percentage of aged new receipts exceeds the enterprise goal of total receipts
    3. Percent of missing returns on duplicate filing cases exceeds 20%
    4. The 38–44 day old cases exceed the established goal of the 0-44 day category

    Reminder:

    Each campus must track Spanish language written inquiries received and processed in Accounts Management until further notice. This includes Adjustments and Taxpayer Relations correspondence, e4442, Form 4442 Account Referrals, Electronic Tax Law Assistance (ETLA), and R-Mail. Use a 7 for the 5th digit of the Program Code. Also, use Category Code “SPAC” to control incoming Spanish language Adjustment correspondence, regardless of whether the response is in Spanish or English.

  12. When an employee leaves permanently, is placed in Non Work Status (NWS) or is on an extended detail or special assignment, and will be away from the unit for 14 calendar days or more, assign the employee’s inventory to another employee.

1.4.16.4.2  (01-04-2008)
Semi-Annual Workload Reviews

  1. For program consistency and continual process improvement, all sites must perform operational reviews twice a year. These reviews are performed the first week in November and the last week of May. All reports must be forwarded to the Program Management and Process Assurance (PMPA) upon completion.
  2. All required management reviews must be documented in writing and readily accessible.
  3. Non-CIS sites reviews include workflow and timely receipts into the AM clerical function. Also, review 25 correspondence and 25 1040X cases documenting the following:
    • Age at the time of receipt into the clerical function.
    • Length of time from receipt to IDRS control
    • Length of time from receipt to closure
    • Process deficiencies
    • Corrective actions taken
  4. Fully deployed CIS sites will conduct operations style reviews focusing on the CIS ICT function. These include workflow and timely receipts from Submission Processing into ICT. Also, reviewing 25 correspondence and 25 1040X cases, documenting the following:
    • Age at the time of receipt into the clerical function.
    • Length of time from receipt to IDRS control.
    • Length of time from receipt to closure.
    • Process deficiencies
    • Corrective actions taken

1.4.16.4.2.1  (01-04-2008)
Image Control Team Review

  1. Conduct an operational review of Image Control Team (ICT) immediately following CIS deployment. The review encompasses the items outlined in the second item above. Campuses report findings and corrective actions to PMPA upon completion.

1.4.16.4.2.2  (01-04-2008)
Physical Inventory Counts - Quarterly Requirements

  1. WP&C procedures require a physical inventory count prior to the end of each quarter. Results are submitted to campus Reports Units. Resulting adjustments are reported to the quarter ending WP&C. An email submitted to the designated PMPA and TPR analysts confirm completion of the count and explain any related adjustments. Due dates follow:
    • December 28, 2007
    • March 28, 2008
    • June 27, 2008
    • September 26,2008

1.4.16.4.3  (01-04-2008)
Managing Referral Inventory

  1. Distribute work by IRS received date order and ensure employees are aware of aged receipts:
    • Account referrals - 30 days
    • Technical referrals - 15 days
  2. A preliminary indicator of an overage problem is when the number of cases exceed enterprise goals. When this problem exists, notify your department manager. This situation must be evaluated for additional action.

    Reminder:

    Net receipts should not exceed net closures three weeks in a row, with overage exceeding the enterprise goal.

  3. Local management determines the type and number of cases reviewed and documented.
  4. Managers analyze new receipts to determine age, mis-routed cases, trends, etc.
  5. When an employee permanently leaves, is placed in NWS or is on an extended detail or special assignment and is away from the unit for 14 calendar days or more, assign the employee’s inventory to another employee.

1.4.16.4.3.1  (01-04-2008)
Referral Inventory Reporting Requirements

  1. All written referral work, whether worked within your operations or transferred out, is subject to the inventory reporting requirements contained in the Workload Information Tracking System (WITS). Use the WITS report to monitor the volume of receipts and closures, overage, and inventory of all written referral work. More information regarding WITS is provided in IRM 1.4.16.7.4.
  2. Telephone inquiries not resolved within the same business day are written as referrals and counted in paper inventory.

1.4.16.4.3.2  (01-04-2008)
Referral Coordinators

  1. Although it is an important objective of Accounts Management to resolve as many issues as possible on-line, it is not always possible for a CSR to do this. Some instances include:
    1. The CSR needs additional information to resolve a case
    2. The training level of the employee does not permit on-line resolution
    3. IDRS real time and/or Corporate Files On-Line (CFOL) Command Codes are unavailable
  2. Each site must designate an Erroneous Referral Coordinator who:
    1. Report and return erroneous, incomplete, mis-routed, or late referrals
    2. Work to eliminate erroneous referrals
  3. Refer to the listing of Erroneous Referral Coordinators listed on SERP under the Who/Where tab to forward and/or resolve erroneous referrals.

1.4.16.4.3.3  (01-04-2008)
Transferring Written Referrals

  1. All cases received in Accounts Management are worked in that operation unless required to be referred in a Chapter/Section of IRM 21, Customer Account Services.
  2. When a telephone inquiry is referred to another site or function, the following information MUST be included on the Form 4442, Inquiry Referral, as required in IRM 21.3.5 Taxpayer Inquiry Referrals Form 4442:
    1. Complete routing information (in the upper right corner of e4442/Form 4442)
    2. The full name, ID Number, team or stop number and site location of the assistor making the referral
    3. The IRM or the IRM Procedural Update (IPU) reference authorizing the referral
    4. A complete explanation of the issues involved and the results of the research conducted
  3. Desktop Integration (DI) routes all Forms e-4442 to a managerial review queue, where the referrals are held pending a 100% review. Managers/acting managers/Referral Coordinators have access to the review queue. http://serp.enterprise.irs.gov/exc-srch/DI.dr/DI_home.html

    Note:

    Managers must profile users in the DI database to receive specific types of referrals. This action is necessary to ensure employees have access to the workload. Refer to the e-4442 Manager’s Guide on the DI website, http://serp.enterprise.irs.gov/exc-srch/DI.dr/DI_home.html

1.4.16.4.4  (01-04-2008)
Managing Inventory Timeliness and Quality

  1. Ensure employees (when applicable) are familiar with the guidelines for all written communications in IRM 21.3.3 Incoming and Outgoing Correspondence/Letters.Use the following guidelines:
    IF Then Respond Within
    Account Inquiry 30 calendar days of the earliest “IRS received date”
    Technical “tax law” Inquiry 15 calendar days of the “IRS received date”
  2. In general, any case (inquiry) not resolved within 45 days (30 days for referrals) is considered overage.

    Note:

    While the above response times are mandated for Accounts Management, encourage your employees to make every effort to provide quality responses in the following shorter time frames:

    If Then
    Account referral 5 days
    Technical referral 2 days
    Correspondence 20 days
    R-Mail 4 days
    ETLA 2 days
  3. A quality response is an accurate and professional communication, which, based on information provided, resolves the customer’s issue(s), requests additional information from the customer, or notifies the customer that we have requested information from outside IRS. It is the responsibility of the manager to ensure the professionalism and accuracy of their employees’ work.
  4. Managers must carefully monitor the age of the correspondence inventory.
  5. Account inquiries require case controls after 14 days, and must be monitored to ensure adherence to requirements.

1.4.16.4.4.1  (01-04-2008)
Inventory Reporting Requirements

  1. Establish controls of written inventory per IRM 21.5.1 General Adjustments orIRM 21.3.5 Referrals of Taxpayer Inquiries.
  2. Report inventories of the following case types on the Accounts Management Inventory Report (AMIR):
    • Adjustments/Correspondence (including EP and EO)
    • Taxpayer Relations
    • Refunds
    • Special Cases
    • Technical
    • Statute
    • Centralized Authorization File (CAF)
    • Large Corporation
    • Reporting Agent File (RAF)
    • Accounts Maintenance
    • Employer Identification Number (EIN) Program {paper inventory only}
    • Preparer Tax Identification Number (PTIN)
  3. Refer to IRM 3.30.124.6.1 Accounts Management Inventory Report (AMIR) for reporting categories.
  4. Use the WITS inventory report to report Referral inventory numbers. See IRM 1.4.16.4.3.1.

1.4.16.4.5  (01-04-2008)
Managing Seasonal Employees Release and Recall

  1. Seasonal employees work during high workload volume periods as specified in their seasonal employment agreement each year. A seasonal agreement (Form 8506) must be signed by each seasonal employee and their manager and filed in their Employee Performance File (EPF) within the first week of employment or return to duty. The seasonal agreement outlines the stated work season for the employee and this season must be specific on the agreement, including the specific months, as specified in Personnel Policy Memorandum #10 which can be found on the following website, http://hco.web.irs.gov/policies/seasimppol.html
  2. Based on a recent case decision, Seasonal Probationary periods are defined as one calendar year (12 months) beginning with the seasonal employee’s EOD. This is regardless of the amount of time worked during the 12 month period. For example, if the EOD is November 3, 2005, the probationary period ends November 2, 2006.
  3. Newly Hired Seasonal employees cannot be held accountable for their performance under their critical job elements (CJE) until on their performance plan for 60 days; provide all new hires their Performance Plans and CJE document as early as possible. When providing performance feedback to new hires the first few times, refer to their CJE and take time to discuss these in more detail and answer their questions to ensure understanding.
  4. Prepare appraisals using Form 6850, Job Element Appraisal. Refer to the National Agreement for information on resolving tie scores and for specific details regarding the release/recall process.
  5. When workload demand requires the release of seasonal employees, use the following factors to determine the order in which to release seasonal employees.
    1. Canvass for volunteers
    2. Skill Codes
    3. Release/recall score

1.4.16.5  (01-04-2008)
MONITORING AND REVIEWS

  1. Telephone monitoring and work reviews are performed for the following reasons:
    • To make an objective assessment of an employee’s performance on an ongoing basis and to ensure that adequate information is available for mid year and annual appraisals
    • To protect the rights of customers
    • To identify training needs
  2. All Accounts Management site managers must conduct the following types of reviews:
    • Telephone monitoring through Contact Recording
    • Case Reviews
      1. Reviews of closed cases for both accuracy and productivity to determine if work is being closed in an efficient and effective manner.
      2. Workload reviews to assess whether the amount of time being spent is commensurate with the complexity and type of work.
      3. Reviews of in process cases to ensure that inventory is being closed according to received date and that cases are not unnecessarily suspended.
    • IDRS (Inventory and Security Reviews)
    • Non-evaluative reviews
    • Clerical reviews (i.e. Form 3210 acknowledgement and follow-up, mail receipt and distribution, etc)
  3. All required management reviews must be documented in writing and readily accessible.
  4. Focus performance reviews on effective case and call resolution according to IRM guidelines. Emphasize the importance of quality service as well as the efficiency of case work and telephone calls. For telephone calls, managers should determine whether the handle time is appropriate to the call reviewed, considering hold time, wrap time, and talk time. Calls should also be reviewed to assess professionalism.
  5. Whenever possible, include a specific reference to the lowest level, (e.g., IRM subsection number, Probe and Response Guide page number, or Transfer Guide code number) for performance feedback/documentation to ensure employees are aware of the procedure not being followed.

    Note:

    This identifies areas that may need further IRM clarification and identify training deficiencies.

  6. Perform the required monitoring and paper reviews each month. Department Managers and/or Operations Managers must set review requirements for their call sites. Conduct a balance or mix of these reviews (telephone and paper reviews) throughout the year relative to an employee’s work assignments. When necessary, conduct side-by-side non-evaluative reviews for skill development.
  7. All performance recording described in the following subsections must meet the criteria for evaluative material. The criteria is established by the National Agreement between National Treasury Employees Union (NTEU) and management.

1.4.16.5.1  (01-04-2008)
Employee Report

  1. Managers must maintain a flexible schedule listing all employees in their group and show the completed telephone monitoring, inventory and other review activities during the week. Use the following guidelines:
    1. Indicate which sessions are evaluative and non-evaluative
    2. Notate sessions reviewed through contact recording
    3. Note the reason when you complete less than the recommended number of monitored calls or inventory reviews.
    4. Retain the schedules until completion of operational reviews so that department managers can use the documentation during operational reviews.
    5. Do not schedule the employee’s review the same time/day of each month.

1.4.16.5.2  (01-04-2008)
Feedback and Follow-Up

  1. When problems are discovered during the monitoring/review process, managers or quality reviewers may suggest on-the-job training or group training classes or may issue written guidance to correct problems.
  2. Review results may reveal strengths and weaknesses of employees and identify the need for managerial monitoring to evaluate employee performance. Managerial monitoring must be performed independently from quality reviews. Quality Review results can not be used to evaluate employees.
  3. Quality Review data is used to identify trends, problem areas, and overall site quality.

1.4.16.5.3  (01-04-2008)
Telephone Monitoring

  1. The Policy Statement P–I–44, Monitoring of Employee Telephone Conversations in IRM 1.2.10.1.8 included the use of monitoring for evaluative and training purposes.
  2. Telephone monitoring is the most important review of a telephone call site. When monitoring telephone calls, managers can determine whether the employee:
    1. Addressed disclosure issues
    2. Treated the customer with respect, courtesy and fairness
    3. Followed the Probe & Response (P&R) Guide (new title ‘Interactive Tax Law Assistance’)
    4. Researched reference material accurately
    5. Followed Desktop Integration, Accessory Management Tools, (i.e.,Jeeda, SWFT, TCD) or Job Aid for IRM 21
    6. Resolved the case per IRM guidelines
    7. Provided an accurate answer
    8. Applied appropriate communication skills
    9. Conducted a concise successful interview

    Note:

    All telephones, , subject to monitoring must be properly labeled so employees know that calls may be recorded/monitored.

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