1.4.20 Filing & Payment Compliance Managers Handbook

1.4.20.1  (01-01-2006)
The Operation Manager

  1. The Operation Manager is responsible for directing Operation activities, for coordinating efforts within the operation, accomplishing Balanced Measures and objectives identified in the Headquarters Office program and workload scheduling guidelines. Where operations are divided into departments, the Department Managers are responsible for coordinating efforts among their teams to ensure consistency.
  2. To accomplish this mission, Operation and/or Department Managers must:
    1. Lead your staff using a balanced measurement approach focusing on what actions are important to achieve our strategic and operational goals;
    2. Generate a productive quantity of work in a quality manner and provide meaningful outreach to all customers. Using management information systems to track your operations/departments performance in accordance with IRM 1.5, Managing Statistics in a Balanced Measurements Systems Handbook;
    3. Establish and maintain effective communications strategies to ensure that you and your operation are providing accurate and professional services to internal and external customers in a courteous, timely fashion;
    4. Create an enabling work environment for employees by providing quality leadership, adequate training and effective support services;
    5. Establish practices and controls which emphasize quality of work and effective use of resources;
    6. Ensure efficient use of staff year allocations provided by Headquarter office, to adhere to a meaningful schedule and work plan and provide a consistent high-level customer service;
    7. Establish regular and systematically conduct operational and program reviews to assess effectiveness and identify and correct problems;
    8. Ensure that subordinate managers are aware of the provisions of RRA 98. When conducting work reviews and telephone monitoring, managers should establish that the rights of the taxpayer are protected. Taxpayers requesting to speak to a team manager will be referred to the team manager for priority handling. When the manager is unavailable, the customer should be advised that a manager will call them back. A call back message for a team manager will be considered a priority work assignment and the call will be returned within 24 hours of the customers call;
    9. Assess workload priorities and use available resources to optimize efficiency and to prevent backlogs of work. A backlog of taxpayer correspondence or third party responses exists if any items are not controlled (i.e.,program specific systems; ACS ASFR, OIC) or worked within five workdays of receipt;
    10. Coordinate recruitment and training efforts, and motivate employees and managers so that the workforce is highly skilled, productive and stable. It is imperative to have in place a structured development path for new employees. Managers require highly developed skills and managerial techniques which requires time and mentoring. Developing these skills is an on-going learning process;
    11. Recognize that the effectiveness of the operation depends on subordinate managers. Manage and develop them so that they reach their highest potential as managers and guide them in using their time effectively;
    12. Use management information to identify opportunities for quality improvement and initiate quality improvement projects in those areas so identified;
    13. Achieve an optimum balance of inventory processed and incoming calls answered.

1.4.20.2  (01-01-2004)
Management Information Systems

  1. Operation Managers, Department Managers and Team Managers should use various Information System tools to ensure inventories are being processed properly, sufficient staffing is being provided and utilized, and programs are being worked based on established time-frame requirements. The reports can also give important information on the effectiveness of a specific team or employee.
  2. Operation Managers, Department Managers and Team Managers should ensure that information at the campus team level is available on a regular or as needed basis. The information should be reviewed by the appropriate level of management to allow for immediate correction regarding any situations or problems i.e. time-frames not being met etc.

1.4.20.3  (01-01-2004)
ACS Systems Extracts

  1. Each site should have Query Master File (QMF) extracts from the program specific systems to allow for a complete picture of the status of inventories in the site. Those extracts should be requested as needed or on a regular basis and be reviewed by the appropriate level of management to look for possible inventory issues or problems.
  2. Extracts should be reviewed for various reasons, including but not limited to:
    • Letters mailed each week to allow for appropriate assignment of employees to handle projected telephone traffic,
    • Age of the inventory related to past follow-up dates in each inventory,
    • Inventory levels in conjunction with priority case definitions,
    • Closures and new inventory receipts on a weekly basis.
  3. Operation management should identify inventories beyond the time-frames established in Internal Revenue Manual (IRM) 5.19 and take immediate steps to resolve the situation(s). Some possible solutions include:
    1. Reassignment of work among other operation employees,
    2. Consideration for overtime,
    3. Recall of any seasonal employees not in work status,
    4. Consideration of details from other functions.
  4. Inventory beyond the time-frames established in IRM 5.19 should be reported to the next level of management and the Headquarter Office for consideration of other alternatives for meeting the goals if not able to be resolved within the site.

1.4.20.4  (01-01-2004)
Work Plans and Staffing

  1. Work plans play an important role in developing priorities for sites in the use of resources. A work plan is developed by Headquarters with review by the sites. The work plan establishes the resources to be devoted to each program worked in the site.
  2. A work plan is developed for each fiscal year; however, constant review of the current years work schedule and activities play an important role in establishing an effective work plan for the following fiscal year. Employees charging their time under the wrong program can have a drastic impact on the ease of the work plan process. All levels of management must be involved with ensuring employees are properly charging their time.

    Note:

    Managers are required to review Forms 3081 thoroughly, to ensure employees are recording their time correctly.

  3. Work plans are used to schedule expected volumes and hours to determine the amount of staffing needed by each site for each program. The process typically begins in early May at Headquarter Office for the following fiscal year.
  4. The initial work plan is developed by Headquarters based on the site history for each program and any expected changes to programs. Those changes, called assumptions, can be related to new programs, new procedures, and/or changes in rates or volumes on one or more programs.
  5. The work plan is broken into three periods, October through December, January through June, and July through September.
  6. Do not assume that the final work plan will be fully funded. Typically, assessments are made to cover funding shortages. If not fully funded, the Business Operating Division (BOD) staff should decide where to cut hours.
  7. Operation Management should be involved in every phase of the work plan process. Day-to-day involvement ensures all employees are charging time to the appropriate code. When the proposed work plan is received:
    1. Review the assumptions and determine if they are valid for your site;
    2. Verify that history was used correctly and assumptions were computed properly;
    3. Verify that the rates are valid; consider changes to employee’s experience levels;
    4. Prepare narratives for any proposed changes.
  8. When the work plan is finalized, compute staffing required to meet the work plan. Consider the impact of the number of hours your employees will not be available. Ensure that staffing needed will be available to meet work plan hours.
    1. If current staffing is too low, announce positions.
    2. If current staffing is too high, consider details or reassignments.
  9. Reviews should be completed throughout the year which includes, ensuring that staffing is aligned with the needs of the programs, including evening telephone calls. Monitor employee movement in and out of the operation to ensure that the work plan will be delivered. Adjust hiring during the year based on realization of your projections of details, attrition, and LWOP/AWOL. These staffing projections should be developed to include the expected staff movement and be adjusted on a regular basis. Overtime can also be utilized, if approved, to realize the work plan. Establish work schedules for each appropriate work plan period.

1.4.20.4.1  (01-01-2004)
Work Planning & Control System (WP&C)

  1. WP&C reports are tools that you will use to ensure that your work schedule is being met. It is important that it be reviewed weekly to identify potential problems or issues. The reports can also be helpful in detecting:
    • Receipt/volumes being worked higher than projections
    • Rates not within projections
    • Hours not being charged to codes properly
    • Hours not being charged to codes properly
  2. Reports are run each week and the cumulative figures based on the same periods are included in the work schedule. When looking at the cumulative data over more than one period, the current weekly and the previous period(s) should be added.
  3. Weekly reports should be kept for a year. After a year, they can be destroyed but the period ending reports should be kept for three years.
  4. Review the WP&C Report for accuracy on a weekly basis. When an error is identified it must be corrected as soon as possible.
  5. The WP&C system provides you other valuable reports that should be reviewed and will provide lower level information of possible concerns or issues that need attention. The Operation/Department and Organizational (unit) Report provides volumes, hours and rates at each level. These reports should be reviewed by all levels of management to identify problems. In addition, teams that might be exceeding other teams can be quickly identified. A team with a high rate could be doing something differently which yields higher productivity or may not be reporting time properly. Looking at that team may correct a problem or give you a best practice that should be shared with other teams doing like work.
  6. Another report is the Employee Detail Summary. This report is generated weekly and lists hours detailed to and from your organization by Operation and management activity code. The report indicates which of your employees are using other Operation codes and if employees from other Operations are using your codes. This is especially important when you have employees who are detailed to other functions that should be paid by the function they are detailed to. Weekly review of this report allows corrections to be completed to ensure that all hours are charged to the appropriate Operation.

1.4.20.4.2  (01-01-2004)
Telephone Management

  1. Management of the telephone operation includes the Aspect Automated Call Data (ACD) and use of reports to ensure resources are being utilized effectively and that taxpayer needs are being met.
  2. CustomView is also an effective tool to ensure resources are being effectively utilized. The sites ACS System Analyst can custom build a canvas to address specific site needs.
  3. Care should be taken in the use of the Telephone Reports with levels of management within the guidelines of IRM 1.5, Managing Statistics in a Balanced Measurement System.
  4. Telephone reports should be reviewed on a regular basis to cover at least the following items:
    • Peak times for calls received and calls abandoned
    • Average Handle Time (AHT)
    • Adherence to employee assignment schedule
    • Employee time utilization
  5. Call Site telephones will be available to our taxpayers from 8:00 a.m. to 8:00 p.m. Monday thru Friday. Sites may be asked to handle calls outside of that time band to assist in handling calls received nationwide from the time zones other than the one that the call site is in. Outgoing calls can be made only between the hours of 8:00 a.m. to 9:00 p.m. local time for the taxpayer.

1.4.20.5  (01-01-2004)
Financial Reviews

  1. Throughout the year, financial reviews are conducted to monitor a site’s spending compared to plan and/or schedule. The current spending to schedule is reviewed, sites project through the remainder of the period, and the yearly total spending is compared to budget. The goal is to effectively schedule your hours for each period. The spending schedule should be monitored weekly.
  2. If it is estimated that you cannot live within the budget, request help from your Headquarters finance operation in order to cover additional spending, or decide which programs to cut. If you are not spending to plan and/or schedule, you should look at additional hiring, overtime, recalling employees, or details into your operation.
  3. While the Controllers will create the actual financial review submissions, the scheduler will complete the WP&C projections or estimate of hours still needed to complete the work.

1.4.20.6  (01-01-2004)
Communication

  1. In order to improve organizational performance and increase customer satisfaction, it is important to establish and maintain open and effective communication with your employees. Establish and maintain effective lines of communication within and outside your activity. Also ensure that all appropriate information is disseminated to impacted functions.
  2. Total Quality Measurement (TQM) is defined as a strategic, integrated management system for achieving customer satisfaction. It involves all managers and employees and uses quantitative methods to continuously improve an organization’s processes.
  3. Depending upon the organizational structure and the number of managers, meetings could include all managers and management officials in the operation, or only those who report directly to the Operation Manager. If attendance is restricted, Department Managers must hold regular staff meetings for their subordinate managers. If team managers do not attend operation level meetings, the Operation Manager may need to enhance their sense of identification with the operation management team. This may be done by having each Department Manager bring one team manager on a rotating basis, to the staff meetings, or by including all managers in monthly operation staff meetings.
  4. Training Coordinators may attend staff meetings. Any performance problems or technical changes may indicate a need for additional training for managers and/or employees. Training Coordinators must be involved in identifying problems in which additional training may be needed. Technical changes may need to be made in course material before training new employees. The full support of the teams is needed to promote training involvement as a way to help keep pace with day-to-day operations.
  5. The Planning and Analysis Analysts may attend staff meetings. They may be of great assistance for the management team in identifying technical/procedural deficiencies within each operation, and in assisting in the development or delivery of workshops. The Training Coordinator and the Planning and Analysis Analyst will work closely together in the identification of needed training.
  6. Tools to gather and disseminate information include the following:
    • IRS Home Page
    • Servicewide Electronic Research Program (SERP) and the news flash on SERP
    • Voice Messaging System (VMS)
    • ASPECT Messaging System
    • News Releases, Bulletins, and E-mail
    • IDRS MESSG File and Campus Bulletins
    • Meetings for daily and weekly updates
    • Program Help Screens
    • Integrated Case Processing (ICP) Calendar
  7. Oral communication should be expressed in a precise and meaningful way. Whenever possible, contact employees directly. It is also important that all employees be kept informed by receiving copies of written documents that contain guidance that will have an impact on their job performance.
  8. Ensure that all Collection Representatives (CR) receive the Quality Communication Training before they begin assisting taxpayers.
  9. In order to encourage your employees to express their concerns, report problems and make suggestions, you need to create a climate for open communication. It is essential that you ask for and listen to feedback from all levels of the organization.

1.4.20.6.1  (01-01-2004)
Meetings

  1. Another significant aspect of effective communications is scheduling meetings with your managers. These meetings should be held as needed and focus on:
    1. disseminating important procedural and management information (including safety in cases of certain threats initiated by customers)
    2. reporting progress on objectives;
    3. identifying areas needing improvement and developing strategies on how to accomplish them;
    4. identifying areas in which resources shifts may be needed to meet workload requirements;
    5. promoting communication and cooperation among managers and employees;
    6. reinforcing objectives.
  2. Operation Managers should schedule at least one “all employees ” meeting annually, more if needed to be visible to employees.
  3. To enhance the effectiveness of your meetings:
    1. keep them brief;
    2. solicit agenda items in advance when possible;
    3. prepare and provide in advance the agenda items you want to cover;
    4. issue brief minutes promptly after the meeting to document the meeting.
  4. Encourage the participation of National Treasury Employees Union (NTEU) at all appropriate meetings in order to demonstrate your commitment to open communications.

    Note:

    NTEU must be invited to meetings where changes in working conditions or issues involving critical elements are discussed. See the National Agreement contract for all requirements.

1.4.20.7  (01-01-2004)
Coordination With Other Functions

  1. Your employees are required to contact other functions in some situations and should be advised to notify you (or a designated person) when they have questions or problems in dealing with the other functions.
  2. When you identify an issue that may have a significant impact or lead to increased difficulties with other functions, upper management may need to assist in resolving the issue.

1.4.20.7.1  (01-01-2004)
ACS Support Function

  1. The relationship between a call site and the ACS Support Function is very important to ensure that ACS work continues to flow smoothly without taxpayer impact. Most actions taken by a call site employee activate other actions at the support site. Each site can easily be overwhelmed with work if there is no close coordination, especially if there is a change in work priorities, which impacts customers, i.e. massive request for letters or realignment of resources. This type of coordination would assist all in ensuring the same level of support is continued.
  2. The Support Site handles all mass mail outs generated from the call sites and in most instances, the majority of taxpayer and third party correspondence. These inventories must be worked timely.
  3. Support sites are responsible for ensuring that all letters/levies are mailed timely and that correspondence is worked in a timely manner to eliminate possible negative impact to the taxpayer (i.e. erroneous levy or lien) by the call site. Each item of mail received in any ACS Support Operation must be date-stamped upon receipt into the Operation and the envelope should be maintained with the correspondence. In addition to call site initiated correspondence, they also process the undeliverable mail received.
  4. Each support site must have a tracking mechanism in place to ensure that all letters, levies and listings are received timely from the Information System Division (ISD). Immediate resolution of any problem is imperative to reduce potential negative impact to the customer or case timeliness. Resolution may include finding the missing output or having it reproduced. If a resolution can not be taken timely, then the support site must take whatever action is necessary to ensure that the computer systems, IDRS, ICP, and ACS does not reflect inaccurate data.
  5. Support staff should utilize telephone calls to maximize case resolution when working correspondence or support functions. When an employee works a support program, they should take the next appropriate action and route the account to the next function/team for case processing.

1.4.20.8  (01-01-2004)
Controls

  1. Restructuring & Reform Act of 1998 (RRA 98), Section 1204 prohibits the use of records of tax enforcement results and applies to all employees regardless of position held or location in which the work is performed. For purpose of implementing this section, IRM 1.5 refers to employees exercising judgment in determining tax liability or ability to pay as ” Section 1204 Employees” .
  2. RRA 98, Section 1204, requires all appropriate supervisors to certify quarterly, by letter to the Commissioner, that tax enforcement results were not used to evaluate employees or to impose or suggest production quotas or goals with respect to such employees. “Appropriate supervisors ” are defined as the highest ranking executive in a district organization unit that supervises directly or indirectly one or more section 1204 employees.
  3. For more information on the Quarterly Certification Process, refer to IRM 1.5, Managing Statistics in a Balanced Measurement System. Tools include:
    • IRM 21, Customer Account Services
    • IRM 13, Taxpayer Advocate Program Handbook
    • IRM 5.19.7, Compliance Services Collection Operations (CSCO) Programs
    • IRM 5.19.1 thru 9, ACS Program Processing Procedures
  4. Certain actions require managerial approval. Depending upon employee experience levels, Operation and Department Managers may require approval of other actions (for example, routing of lien filing cases to R7 to ensure that FM10s are requested by GS-8 CRs or transfer actions to the field, or the queue). Inappropriate actions can be detected by frequently reviewing employee Temporary Employee Action Code History (TEACH) listings, which contains all actions employee performed during a given day.
  5. Based on your sites Operation and Department Managers requirements, the site should establish controls for travel advances and vouchers to ensure the prompt liquidation of advances and prompt filing of travel vouchers.
  6. The following website can provide information regarding travel: http//tras.enterprise.irs.gov . You can get domestic per diem information under the heading of Program and Services\/Travel and Relocation at http//irweb.irs.gov. Organizational policy requires that all travel be paid with government credit cards. Imprest funds may be available for special circumstances.
  7. An operational level control should be established to ensure that listings generated by the computer room are received and worked, and a follow-up initiated as necessary.
  8. A control should be established within the Operation or within each Department to control property such as headsets, Documents 6209, and LEM’s.
  9. Operation/Department Managers should:
    1. Review periodically third party correspondence awaiting processing in function I7 and batch taxpayer correspondence awaiting processing in function R1 for call site and S4 for ACS Support, to determine its age and thus the timeliness of correspondence processing. Each item of mail in any ACS Operation must be date-stamped upon receipt and the envelope should be maintained with the correspondence. This is necessary to ensure timely filed Collection Due Process requests from our external customers or his/her authorized representative.
    2. Review for quality, transfers to R7–FM10 request, R5–Levy Issuance, revenue officers or the queue, releases of levy, and RD90,91, and 93 dispositions, which do not require managerial approval. The employee’s TEACH list can help in facilitating these types of reviews. TEACH reviews, as well as reviews of the aged case listing, should be completed within locally established time-frames.
    3. engage periodically in telephone monitoring to detect trends and to advise team managers of issues needing their attention;
    4. Spot-check the technical adequacy of team manager’s approvals. This can be accomplished by selecting cases from the team manager’s TEACH list;
    5. Conduct operational reviews at least once a year;
    6. Ensure Security reviews are performed at least on a quarterly basis.
    7. Operation Mangers can also review similar samples to ensure task completion.
    8. High Dollar (Buffalo): Operation Managers should ensure that reviews on files maintained on case dispositions and relevant Non-ACS or IDRS prints.( i.e., ChoicePoint) are regularly reviewed.

1.4.20.9  (01-01-2004)
Operational Reviews

  1. An operational review is a review of a subordinate manager and his or her organizational component and is imperative for his or her growth. Accomplishments should be praised, areas needing improvement identified, target completion dates established and a follow-up review scheduled. The review should also cover Employee Satisfaction in the teams and include receiving feedback from the manager’s employees. The review is an opportunity to improve overall effectiveness of the teams, departments and operation.
  2. These reviews may be of organizational as well as individual performance. The review should be:
    • Evaluative and direct
    • Completed annually (unless more frequent reviews are warranted either to address inexperience or poor performance)
  3. While operational review results may be used in merit pay evaluations, they are reviews of organizational as well as individual performance, and therefore should not be limited to merit pay issues or documented in merit pay format.

1.4.20.9.1  (01-01-2004)
Frequency

  1. Each operation and department manager should complete an operational review of each subordinate component every year. Department Managers will review teams and the Operation Managers will review departments. Where there are no departments the Operation Managers will review teams.
  2. Conduct more frequent reviews when warranted by indicators such as statistical data out of the acceptable range, lack of experience on the part of the subordinate manager, or poor results from prior reviews.
  3. Each Operation and Department Manager will maintain an operational review schedule showing the date of the prior review and the scheduled and actual review dates for each component for which he or she is responsible.
  4. Each Operation and Department Manager should review the managers Position Description and Performance Management System (PMS) expectations prior to starting the review.
  5. Each Department Manager will set required reviews for each Department, including:
    • Age of Inventory
    • Inventory levels
    • Receipts and closures
    • Telephone contacts
    • On-line adjustments
    • Work in process
    • Closed cases
    • High Dollar Process
    • High Income Process
    • Partial Pay Installment Agreement Process
    • Direct Debit Installment Agreement Process

1.4.20.9.2  (01-01-2004)
Coverage

  1. Operational reviews of a team are performed by a Department or Operation (when there is no Department Manager at the site) Manager. These reviews should include at least the following issues, but others may be added at the discretion of the reviewer.
    1. Employee assignments - Do the assignments allow the team to meet established priorities? Are they fairly distributed? Are experienced staff members utilized effectively? What assistance is provided to employees when given new assignments? Are the assignments within the employees position description? Has manager certified the employees position description accurately reflects the duties of the assigned position?
    2. Employee feedback provided timely and effectively including case reviews, mid-year and annual evaluations - How are the documents shared with the employees? Are the actions done timely and do they include both negative and positive feedback? Is there substance to the completed reviews? Are contract requirements covered if the performance has decreased? Are the ratings supported by the reviews? Are all IRS rules followed in documentation including Section 1204 and disclosure requirements?
    3. Desk instructions ( adequacy , need, technical accuracy) maintained in the team?
    4. Quality of documentation in Employee Performance Folders (EPF) and employee drop files. Is outdated material purged timely.
    5. Effectiveness of communications within the team - Are regular scheduled meetings held? Is information available for employees unable to attend the meetings? Is the manager involved with their employees on a daily basis? Are employees encouraged to raise issues and are they handled? What does the manager do to encourage a positive working environment? Do employees have the needed access to the manager and work leader to complete their assignments? How is the work leader utilized to assist employees? Is appropriate follow-up completed on issues raised? Are employees aware of the IRS Operation ;Department and Team goals?
    6. Employee Survey - How does the manager utilize the Employee surveys to enhance Employee Satisfaction, Customer Satisfaction and Business Results? Has the manager “gotten behind the number” ? What actions has the manager taken to continuously improve their team.
    7. The manager’s use of time, identification of problems, implementation of solutions - Does the manager handle issues at the lowest level possible? Does the manager use the Management model? (Plan, Do, Review, Revise) Are all three-balance measures (Customer Satisfaction, Employee Satisfaction, and Business Results) considered in resolving problems? Are manager approval inventories kept current according to national or local guidelines ?
    8. A sampling of work (for example, telephone monitoring, cases selected from TEACH listings and case reviews).
    9. The manager’s use of the reports from Aspect and quality processes to improve the individual employee performance and overall team performance.
    10. Maintenance of reference materials (e.g., IRM maintenance and availability within the team).
    11. Timekeeping and employees’ time reporting. Use of the ADC telephone reports or other timekeeping controls to ensure adherence to hours of duty. Place special emphasis on common problem areas such as clerical support, on the job instruction, and front-end screening of incoming calls.
    12. The team managers technical ability - Do they keep abreast of procedural changes? Do they review SERP Alerts? Do they attend CPE or technical training.
    13. Actions the manager has taken to improve the employee’s quality of work - Are the team employees aware of the top 5 errors being made? Is employee input requested and utilized to improve the overall effectiveness of the team?
    14. Fair and timely actions taken to address employee issues - Are leave problems being addressed? Are necessary actions being taken to improve employee’s performing below the acceptable level? Are follow-ups conducted timely and followed through when necessary?
    15. Use of management information reports. How are the reports being used to enhance the team’s performance? What reports is the manager utilizing? Review IRM 1.5, Managing Statistics in a Balanced Measurement System Handbook to ensure reports are being used properly.
    16. Identification of any actions the manager has implemented or completed above and beyond what is expected including special duties or assignments.
    17. Communications with-in the unit (meetings minutes, floor supervision, informal communication, and listening skills).

    Note:

    To ensure complete program coverage, a representative sampling of work under the jurisdiction of the team or team manager should be reviewed.

  2. The scope of operational reviews by a Operation Manager of a Department should include at least the issues below. Others may be added at the discretion of the reviewer.
    1. The Department Manager’s operational review schedule (timeliness). Do they contain substance and provide assistance to improving the effectiveness of the manager and team?
    2. The documented operational reviews conducted by the Department Manager should contain: adequacy of scope and depth, identification of action items, establishment of completion dates, and documentation of follow-up.
    3. A sampling of work (e.g., telephone monitoring), employee EPF’s, team manager’s review schedules, etc., to assess the accuracy of the Department Manager operational review.
    4. Communications within the department. Are there regular meetings? What communications tools are used? Is needed information communicated timely? Do the managers feel free to raise issues and are they addressed? Is feedback provided on job performance? Are managers encouraged to work together? What is done to try to improve consistency between teams? What is the Department Manager doing to communicate with the frontline employees?
    5. All EPF’s and drop files maintained by the Department Manager.
    6. Use of reports and other indicators to identify areas requiring attention - Are they used in communicating goals and team assignments? What reports are being used? Is the manager getting behind the numbers?
    7. The Department Manager’s use of time, identification of problems, and implementation of solutions. Are problems handled at the lowest level possible? Are issues that need to be raised allowed for appropriate review or feedback? Are the three balanced measures considered in resolving problems? Is the management model utilized?
    8. Are issues with individual managers and employees being handled including leave and performance issues?
    9. What actions are taking place to improve the quality of the work being performed in the department?
    10. Are the Employee surveys being utilized to improve overall Employee Satisfaction, Customer satisfaction and Business Results? What activities have taken place to allow managers more time to coach and mentor their employees?

1.4.20.9.3  (01-01-2004)
Depth

  1. A Department Manager’s review should cover a majority of the team’s activities and employees.

    Example:

    at least 50% of the EPF’s should be reviewed, etc. If problems are identified, further review should take place at least within the next quarter.

  2. An Operation Manager’s review must cover a majority of all operational reviews completed by the Department Manager and EPF’s maintained by the Department Manager; the Operation Manager should also sample work in the teams to validate the Department Manager’s reviews. The sampled work must include telephone monitoring. The depth of this sampling should be influenced by such factors as statistical indicators, prior review results, training needs of subordinate managers, perceived organizational health, and analysis of preliminary results.

    Example:

    If a Department Manager’s review of a team indicates a team manager provides constructive telephone monitoring feedback, and the Operation Manager’s sampling of one or two EPF’s validates this, then further sampling would not be warranted; if the Operation Manager’s sampling of one or two EPF’s showed deficiency in the team manager’s monitoring documentation, the Operation Manager should sample more (possibly all) EPF’s in the team.

    , In addition, the Operation Manager should then sample telephone monitoring documentation throughout this department.

1.4.20.9.4  (01-01-2004)
Documentation and Follow-up

  1. Each operational review must be documented in memorandum from the reviewer to the manager of the component reviewed. It is not intended that the review be completed all at once. Any item reviewed before the scheduled operational review should not be repeated. However, the results of such reviews should be included in the documented annual review. The memorandum should be issued promptly upon completion of the review. For purposes of assessing the timeliness of the review, the memorandum date will be construed as the review completion date. To provide continuity and a record of the problems and progress of each organizational component, maintain the review memorandums in file folders or binders by organizational component. A signed copy must be placed in the EPF of the appropriate manager for future use in the evaluation process.
  2. Managers must follow up to ensure accomplishment of action items identified in their reviews. Whenever an action item is documented, give a date for completion; use a desk calendar or other device to trigger the follow-up. One method to document follow-up is to leave a few blank lines below each action item in the review memorandum; the reviewer can then document follow-up results directly on the file copy of the review memo and will not have to initiate another memorandum describing the follow-up.

1.4.20.10  (01-01-2004)
Program Reviews

  1. The best opportunity to improve the overall operation of a program or function is with our employees’ input. Employee input and suggestions should always be considered. New employees to the operation, function or program provide an excellent opportunity to question procedures that have been in place for a long period of time and may be improved. Rotation of assignments provide an opportunity for another point of view to be included in working the program.
  2. A program review is designed to evaluate the effectiveness of a specific work process, procedure or aspect thereof. The scope of the review is not limited to any organizational component. The primary purpose is to identify procedural and/or work flow problems and procedural or processing techniques to enhance productivity.
  3. Program reviews should be conducted based on implementation of new programs, statistical indicators, backlogs, feedback from the employees or customers, or other problem indicators. They should also be conducted on a periodic basis in high-risk areas (areas in which procedural breakdown are either likely, such as correspondence processing, or unacceptable, such as remittance processing and security).
  4. Any level of management may identify the need for a program review, but the review should be initiated by the level of management which has responsibility for the total program. Actual conduct of the review may be delegated to a lower level manager or to a technician. Conducting a program review could be a good developmental experience.
  5. Program reviews should be documented in a memorandum for the record, which should identify action items, target dates and responsibility. The initiator of the review should follow up on these action items.
  6. To prevent duplication of effort and provide necessary documentation, the documentation describing program review results should be maintained at the Operation level. If the results have national impact, they should be shared with the appropriate BOD Analyst.

1.4.20.11  (01-01-2004)
Enforcement Statistics

  1. IRM 1.5, Managing Statistics in a Balanced Measurement System, prohibits the use of enforcement statistics in evaluations or to impose or suggest goals or quotas for Collection employees and their immediate managers. This applies to any employee responsible for making enforcement determinations.
  2. In addition to evaluations, enforcement statistics cannot be considered in selecting employees for promotions or in performance recognition.
  3. Each manager (all levels) must certify that they have not used any enforcement statistics each quarter. The certification must include a detailed description of all incidents and the corrective actions.
  4. Managers should discuss methods for staying aware of the operation’s compliance with the proper use of enforcement statistics so that all understand what is expected. Sample reviews are required of such things as: evaluations, reviews, team meeting notes, etc.

1.4.20.12  (01-01-2004)
Priorities

  1. A primary responsibility of the Operation Manager is to balance staff with workload. This may involve shifting personnel between departments or teams to prevent backlogs or unanticipated workload demands.
  2. The Operation Manager should deploy the staff to prevent backlogs in the most critical areas (i.e., correspondence, incoming calls, TAO cases, Congressional cases). Workload and resources must be evaluated on an Operation rather than Department basis in order to take maximum advantage of all available resources, and so that the most critical workloads receive first attention. In work scheduling ,Team, and Department Managers are instructed to elevate resource surplus/shortfall conditions to the Operation Manager.
  3. Beyond those critical areas in which no backlogs can be tolerated, the Operation Manager must ensure efficient application of staffing to the workload. The key consideration is the prioritizing of each functional workload. Staffing should be balanced to ensure its application to the highest priority cases in each workload before application to lower priority cases in any workload.
  4. The shifting of resources CSCO, Call sites, and ACS Support Functions will enable the Operation to process all priorities of all functional workloads. When this is not possible and a shortfall occurs which requires high priorities to become backlogged for more than 45 days after the follow-up date has expired, the Operation Manager should advise their Director of the condition.

1.4.20.12.1  (01-01-2004)
Downtime Contingency Plan

  1. Under an enterprise telephone system, options are available to re-route calls when systems go down. The current Joint Operation Center (JOC) web page has the criteria to be used in requesting calls to be re-routed. A site should consider that criteria if needed applications such as ACS or IDRS are down. However, with calls re-routed there comes a need to assign work for your employees to complete until the system is restored. Every effort must be made to handle the calls within your directorship prior to enterprise routing. If down time is scheduled, any of the items listed below could be utilized or prints or extracts could be printed to allow the site to work from paper copies of the ACS database.
  2. Each call site, ACS Support function, and CSCO operation should have a contingency plan of operation in place to be used when downtime occurs. The plan should include options that are available for short term or long term down time. It should also cover anytime that the sites are open for calls or support work.
  3. Suggested short-term actions include:
    1. Conduct Team meetings;
    2. Provide or have employees (to) take read time;
    3. Make directory assistance calls from lists (if available)
    4. Conduct mini-training sessions such as; power point presentations, communications sessions with mock tapes made to allow employees to discuss the calls;
    5. Identify programs that can be worked if only one of the two systems is down;
    6. Consider clerical work, if co-located within a support function.
  4. If significant downtime is expected, the above items could be used on a larger scale or some of the following can be considered:
    1. Move up longer scheduled training sessions if possible
    2. Possible details outside of ACS
    3. Liberal leave
  5. Generally, downtime contingency plans will be developed and maintained at the Operation and or department level. However, first level managers should be aware of the plan’s contents, and should be prepared to implement them upon notification.

1.4.20.13  (01-01-2004)
Taxpayer Rights

  1. RRA 98, Title 1, Section 1203 was signed into law 7-22-98, There are important sections of the ACT that all IRS employees should thoroughly understand and take very seriously. RRA ‘98 provides for the mandatory termination of IRS employees under various specific instances of misconduct. Consult you RRA ‘98 Section 1203 Procedural Handbook for detailed procedures.
  2. Managers must be sure that employees know and observe the rights of customers. Taxpayers have the right to prompt, courteous, and impartial treatment. In dealing with taxpayers, employees should:
    1. Assume that each taxpayer wants to comply, unless circumstances of the case indicate otherwise;
    2. Try to put his/her self in the taxpayer’s position;
    3. Seek to identify the taxpayer’s problem;
    4. Try to resolve the immediate problem and at the same time prevent future problems;
    5. Try to resolve a taxpayer’s problem without referring him/her elsewhere;
    6. Allow the taxpayer to appeal to the supervisor if he/she feels the decision is unfair;
    7. Maintain a business like and professional manner.

1.4.20.13.1  (01-01-2004)
Unauthorized Disclosure

  1. You should report any suspected unauthorized disclosures to your local TIGTA Office and the Disclosure Officer.
  2. As a first-line manager, it is not within the scope of your authority to make a determination on whether sanctions should be imposed against an employee for a willful or inadvertent violation of the disclosure laws. If one of your employees receives a complaint or summons in a civil suit containing allegations of unauthorized disclosure, immediately contact the Disclosure Officer and notify TIGTA.

    Note:

    Please see IRM 11.3.38.6 and 11.3.38.6.1 for a discussion and contrasting of willful versus inadvertent improper disclosures.

1.4.20.13.2  (01-01-2004)
Collections Appeals Program (CAP)

  1. Some issues have specific appeal procedures. Examples of such cases include Trust Fund Recovery Penalties, Offers-in-Compromise, and jeopardy levies. ACS and CSCO managers will be involved with Collection Appeal Program (CAP) issues, which are liens, levies and seizures, and installment agreement terminations.
  2. The CAP gives the customers the right to appeal lien, levy, seizure actions, and terminations of installments agreements on Collection cases. Customers are informed about the existence of their appeal rights in Publication 594, What You Should Know About the IRS Collection Process , which is sent with the final notice (504, LT11, or equivalent). CP 523, Installment Agreement Default Notice, informs the customer of his/her right to an independent appeal. (A provision of the Taxpayer Bill of Rights 2 (TBOR2) gives taxpayers appeal rights once they are notified that the Service intends to terminate their installment agreement.) Publication 1660, Collection Appeal Rights for Liens, Levies, Seizures and Installment Agreement Terminations, includes information on how to appeal.
  3. When your employee has advised a customer that a lien or levy action will be taken, or if the action has been taken, the customer has the right to appeal this action. However, before the case is referred for Appeals consideration, the customer must first discuss the problem with the manager. IRM 5.19.8.6.16.1 contains procedures for the CAP.
  4. As the manager, you will take the call immediately, if possible, so a call back message will not be necessary. If you must call back, it should be made within 24 hours of the customer’s call. If the customer does not agree with your decision, verbally advise the customer of the CAP. The coordinator or originating manager will then hand-carry or fax the complete file, within 2 days of your conference with the taxpayer, to the appropriate Appeals Office for final resolution. Ensure the collection activity is suspended while the case is in Appeals. Appeals have agreed to process these cases within 5 days, and will notify management of their decision.

1.4.20.14  (01-01-2006)
The Performance Management System

  1. The Performance Management System (PMS) is the appraisal system used to evaluate Internal Revenue Service employees. It consists of an ongoing process of planning expectations, monitoring, evaluating and recognizing performance. Leaders use the system to inform an employee of what is important and expected of an employee in performing his or her job. The Service’s performance management system is designed to strengthen the linkages between Performance Management and the Service’s mission, strategic business goals, business plans and the Balanced Measurement System.
  2. The performance agreements for executives, Leaders and management officials (Forms 12450, A or B) consist of the following categories:
    • Responsibilities - represent the core values of the Service, what is important to us as an organization and are common to all executives, Leaders and management officials
    • Commitments - distinct actions/desired results to be achieved during the performance period
    • Summary Evaluation - balances the Retention Standard, Responsibilities and Commitments to determine the final rating
  3. Critical Job Element (CJE) - The performance plan for employees is composed of critical job elements and performance standards that serve as the basis for assessing performance. It consists of the following: Work assignments or responsibilities of such importance that unacceptable performance in one element determines the employee’s overall performance to be unacceptable
    1. Performance aspect - a portion of the CJE which describes the requirements of the position
    2. Performance standard – found within each CJE and which describes how well an employee must do his or her job to accomplish the work objectives effectively
  4. Retention Standard - Both the performance agreements for executives, Leaders and management officials and the performance plans for employees contain the Retention Standard mandated by the Internal Revenue Service Restructuring and Reform Act of 1998. All employees are required to be evaluated on the fair and equitable treatment of taxpayers. If an employee does not meet the retention standard, he or she will be considered as having failed a CJE and will be ineligible for certain personnel actions, such as a performance award, a within-grade increase, a career ladder promotion and competition for a promotion. If the employee has not conducted duties with potential impact on taxpayer issues or outcomes during the performance period, you should check the “Not Applicable” block on the Retention Standard form.
  5. Types of Recognition/Awards granted at the IRS - Employee recognition is designed to reward and recognize employees, either individually or as a member of a team or group, for their performance, adopted suggestion ideas, or other exemplary contributions to the Service’s mission. Employee recognition may include monetary awards, time-off without charge to leave, honorary recognition (e.g. plaques, certificates, etc.), informal recognition items, or a combination thereof.
    1. Forms of recognition are as follows
      Performance Awards Based on an employee’s annual rating of record for the current appraisal period.
      Quality Step Increase (QSI) A faster than normal within-grade pay increase may be granted at management’s discretion only to employees who have been rated ” Outstanding” . There is other, specific criteria and conditions that must be addressed and met prior to offering an employee a QSI.
      Special Act or Service Award Granted to recognize an employee, team or group achievement on a special assignment.
      Leader’s Awards A type of special act award, which is limited in amount ($50.00 - $250.00) per individual
      Honorary Awards Non-monetary informal recognition items of nominal value.
      Suggestion Awards Employees may recommend improvements for a particular function, process, or operation by formally submitting their ideas in writing. Awards are based on the tangible and intangible benefits resulting from adoption of suggestions
      Time-Off Awards Time-Off awards may be granted, at management’s discretion, in lieu of any monetary award
      The Commissioner’s Award The IRS’ highest award expresses the Commissioner’s personal appreciation to recognize outstanding and significant service in the public interest related to the activities of the IRS
      Federal Career Service Awards Honors IRS employees upon attainment of 5 years of Federal Service and at each subsequent 5 year milestone
      Retiree Emblems A retiree emblem and retirement certificate is issued to retiring employees who have completed ten years or more of service with the IRS.
      Albert Gallatin Award The department of Treasury’s highest career service award. Conferred by the Secretary upon the retirement or death of Federal employees who served twenty or more years in the Department and whose record reflects fidelity to duty.
      External Awards Awards granted by agencies outside the Treasury, which honor Government employees
      Bilingual Award Monetary recognition for an employee’s bi-lingual contribution to customer service.
    2. Processing: Form 9127, Recommendation for Recognition, (or other locally authorized award approval document) shall be used to recommend, approve, certify and authorize payment of an employee, team or group award.
  6. Leader’s Responsibilities - Managers have a responsibility to ensure the timely completion of administrative actions. Below is a list of some of those actions:
    • Ensuring the Leader’s or management official’s performance agreement or employee’s critical job elements accurately reflect the expectations you and the organization have of the employee.
    • Issuance of the performance plan to the employee in a timely manner
    • Thoroughly discussing the plan with the employee
    • Ensuring the employee understands what is expected of him or her
    • Obtaining the employee’s signature on the appropriate forms and filing them in the employee’s Employee Performance Folder (EPF)
    • Providing meaningful feedback to the employee during the rating period including conducting the mandatory mid-year progress review
    • Requesting the employee provide a self-assessment near the end of the rating period.
    • Completing the employee’s annual appraisal and discussing the results with the employee
    • Recognizing the employee’s performance with performance awards when appropriate

1.4.20.15  (01-01-2004)
Administrative Tasks

  1. Managers have a variety of administrative responsibilities, some of which are not directly related to the daily management of employee work. The following text outlines some of these administrative areas.

1.4.20.15.1  (01-01-2004)
Employee Appraisals Mid-year Progress Reviews

  1. The progress review must be documented in writing to aid discussion and to verify that it has taken place. However, you are not required to write a comprehensive narrative as you would for an appraisal. If the employee is performing at a fully successful or better level, the narrative need only address the employee’s overall performance in general terms, without the specificity required for an annual appraisal.
  2. However, if the employee’s performance is less than fully successful, you need to give more specific information and include a plan of action to assist the employee to improve.
  3. Elements must be noted in the progress review. The manager will advise the employee of the level of performance required and provide examples of both strong and weak areas of performance.

1.4.20.15.2  (01-01-2004)
Employee Performance Folders

  1. To ensure consistency and equitable treatment of all employees Servicewide, the Employee Performance Folder (EPF), including the official ratings of record, must be maintained and secured by the manager of record in his/her office. Managers must maintain an EPF for each employee. The folder provides for assembling significant data, which will assist in evaluating employees.
  2. EPF items are intended to be representative work samples and should be prepared as frequently as possible. Managers should be alert to potential EPF items when reviewing work in process, completed cases submitted for approval, and telephone monitoring.
  3. EPF items should be keyed to the job elements and standards of the position. When completed regularly and discussed with the employee, EPF items will keep the employee fully apprised of his or her performance. The contents of the EPF should form the basis for performance appraisals.
  4. The following is a list of mandatory forms that are required to be included in an Employee Personnel Folder:
    • F6774: Receipt of Performance Plan
    • F6850: Copy of most recent, and subsequent evaluation appraisals
    • A copy of the employee’s Position Description (PD) and Current Critical Job Elements (CJE’s)
    • A copy of the employee’s Performance Plan
    • Applicable standards if the employee is under a measured plan
    • Copies of mid-year and other performance related material( for example: Telephone monitoring /and or TEACH reviews; promotion appraisal data, probationary certification, removal or performance related awards)
    • Performance counseling ( employees statements of disagreement with evaluations should be attached to appropriate evaluation)
    • Aged Case Listing (CSCO)
    • Employee rebuttal statements
    • interim appraisals and or reports such as evaluations of details, task force participation or instructor assignments.
    • Copies of letters of commendation, awards, or congratulatory letters regarding the employee’s work

      Note:

      For more information about what is required to be included in an employees EPF you can search the APM website at, http://apm.web.irs.gov

  5. The following material should not be included as documentation in the performance folders:
    • Documentation related to any non-performance matter or adverse action that is based purely on non-performance reasons,
    • Negative material, which has not been discussed or acknowledged by the employee within 15 days of its development or receipt. (See the Article 12, Section 9 on Evaluative Recordation in the current National Agreement.), and
    • Files, ratings, certifications and appraisals entered on Forms 6850, which are over 36 months old, and material older than 12 months which may be used for historical reference purposes only.

      Reminder:

      Under no circumstances will evaluation material older than 12 months be used in the preparation of a performance appraisal or its re-validation.

  6. Review performance folder material periodically (at least yearly) and keep it current. No purpose is served by maintaining historical files after the problems observed have been corrected. Acting Unit/Team Managers who are detailed for more than an occasional managerial absence should be alert for performance data to include in the EPF. Remind acting managers of National Agreement requirements regarding items of recordation.

    Note:

    All documentation placed in an employee’s EPF must be signed and dated by the employee or notated “employee refused to sign”

1.4.20.15.3  (01-01-2004)
Employee Performance Data

  1. Managers has numerous opportunities, both formal and informal, to observe and evaluate employee performance. The National Agreement sets forth criteria under which these observations can or cannot be used in performance appraisals.
  2. It is important to understand what types of data can be used in evaluating employees. In general, there are three types of employee information:
    • Performance Indicators
    • Embedded Quality (EQ)/Smart Data Collection Instrument (DCI)
    • Recordation

    They are discussed in the following paragraphs.

  3. Performance Indicators: Statistical data contained in management reports must not be used in evaluating employee performance (this is prohibited by law), but may be used as “performance indicators.” A performance indicator is anything positive or negative that directs a managers attention to some aspect of employee performance. Under this concept, managers can review and analyze individual statistics such as number of calls made, average talk and display times, number of cases accessed, etc. This may indicate some area of performance to investigate further. The actual performance evaluation of an employee shall continue to be made by traditional evaluative methods, for example, work reviews, monitoring, and personal observation. When management relies upon performance indicators, the statistical data must be shared with the employee during the counseling session. This reflects our commitment to be as open as possible with employees when statistical information is involved. Performance indicators may also help you identify training needs.
  4. Embedded Quality (EQ) /Smart Data Collection Instrument (DCI): The EQ system summarizes five quality measures, or buckets:
    • Timeliness
    • Professionalism
    • Customer Accuracy
    • Regulator Accuracy
    • Procedural Accuracy
  5. Recordation: Written documentation that has been shared with the employee. Recordation can be positive or negative and can be in any written form (for example, memorandum, buck slip). This documentation must be shared within he employee within 15 (calendar) days of it development if it is used in a performance appraisal. The National Agreement on Evaluative Recordation discusses the requirements for sharing negative recordation, and for attaching employee rebuttals, if any.

    Note:

    Although the National Agreement specifically require sharing negative recordation, it is a good managerial practice to share positive recordation as well. Timely receipt of positive feedback can reinforce good employee performance, as well as boost morale.

  6. All Ratings of Record must be reviewed and approved by a higher-level official than the appraising official. In carrying out these responsibilities, approving officials shall pay particular attention to the difficulty of the standards and the strictness of the application of the ratings to ensure employees are rated fairly. Only those employees whose performance exceeds normal expectations are rated at levels above Fully Successful. Ratings of Record may not be communicated to employees until approved by a higher level of management.
  7. Employee Drop File: Aside from maintaining an EPF, managers are responsible for also maintaining what is referred to as a “Drop File” or “Managers File” . This file consists of everything regarding the employee that is not performance related. Samples of items to be included in this file would be:
    • Attendance and leave counseling
    • Training requirement completions
    • Medical information (though medical information may be included in another, separate file
    • Conduct issues and counseling’s
  8. Leave Counseling : Managers have a responsibility to maintain accurate leave records for their employee’s. Managers should also cover leave issues to their employee’s on a regular basis in the form of leave counseling. Managers should follow the practices established within their local jurisdiction.

1.4.20.15.4  (01-01-2004)
Security

  1. Managers are responsible for reviewing the Employee Listing by Name, requesting profile changes on applicable applications, such as ACS, IDRS, and AOIC, and enabling terminals for their employees.
  2. When an employee is expected to be away from an ACS terminal for more than two weeks or longer the employee should lock their profile to avoid being locked out by data Security. .
  3. Managers and employees have a legal obligation to protect the confidentiality of tax information and to prevent the unauthorized access to, or destruction of, IRS files. To provide for the security of equipment, government documents, and return information, managers must ensure that:
    1. Copies of tax returns, internal documents, etc., are properly shredded before disposal;
    2. Visitors are channeled to a receptionist or other employee so that they do not have unauthorized access to the work area. Advise all employees to question strangers in the work area;
    3. Employees clear their desk of confidential material at the end of the workday, and
    4. “Official Use Only” documents are protected per IRM 1.16.1, Physical Security.

1.4.20.16  (01-01-2006)
Team Approach to Processing

  1. Each site is responsible for all actions taken on cases that reside on their data base, including efforts to locate the taxpayer, contact with the taxpayers or third parties, correspondence processing etc. The case remains in the sites inventory until it is closed or transferred. . Most management reports are available at the team level. In those sites using the team approach, managers approve work belonging to employees assigned to their team. Valid Call Site Teams are designated by an alphabetical character from A through Z. . The maintenance of this parameter table, which allows for creation of new teams when a need arises, is the responsibility of the campus management.
  2. Each team has a Lead, CR or Tax Examining Assistant (TEA), who is responsible for relieving the manager of excess technical work. In addition to the above, the lead is responsible for distributing and balancing the workload among employees and monitoring the status and progress of the work assigned to ensure timely completion. He/She assures that all employees have enough work to utilize their work time efficiently. Day to day adjustments of work are made in accordance with established priorities. When absences occur, the lead assists the manager by informing employees of changes in assignment in order to balance the workload. The incumbent provides on-the-job training, instructs employees in specific tasks, and answers questions on procedures, policies and directives. Side-by-side monitoring can be conducted with trainees or to address performance issues, to provide constructive feedback (non-evaluative, non-documented) for the purpose of improving skills. The Lead keeps manager informed of all patterns or trends observed which indicate potential problems in case processing and/or training needs. The Lead acts for the manager in his/her absence. When not performing lead duties, the incumbent performs the duties of a team CR and/or tax examiner as stated in their position description.

1.4.20.17  (01-01-2004)
Workload Management

  1. Managing the workload requires the establishment of controls, adherence to work priorities, proper staff scheduling and assignment of work, and involvement in the daily operation of the team. Workload reviews are performed primarily for the following reasons:
    • Make an objective assessment of an employee’s performance
    • Protect the rights of customers
    • Identify training needs
  2. Work reviews should focus on effective case resolution according to IRM guidelines.
  3. In addition, reviews should focus not only on your employee’s ability to complete his/her assignments, but also on their ability to set priorities and complete assignments independently and expeditiously
  4. Due to the variety and complexity of work categories, managers must ensure that:
    1. all work processes receive appropriate priority processing;
    2. adequate staffing is available;
    3. controls are established to monitor the paper workflow;
    4. employees are properly trained; and
    5. imbalances in work inventory are corrected expeditiously.
  5. Managing the workload in the contact functions (Predictive Dialer Program) requires the establishment of priorities which will enable the team manager to conduct an outgoing call program while ensuring that customer service is provided to taxpayers as effectively as possible. Proper staff scheduling and assignment of work to handle incoming and outgoing telephone calls will require daily involvement in the teams. There will be peak and non-peak periods in the incoming call operation. Therefore, the systems analyst should keep department/team managers informed if staffing needs to be realigned.
  6. Managing the inventory in the Research and Investigation functions requires the establishment of workflow controls, assignment schedules, quality review checkpoints, monitoring and performance review schedules, and time-frames to complete certain work items such as mail processing, list processing, and other clerical assignments. CSCO maintains it’s own workflow management protocols based on established campus direction.
  7. Managing call site programs requires establishing a work schedule assigning individual responsibility for receiving incoming calls, functional inventory, and lunch and break schedules. The ACS Support schedule should identify clerical employee(s) responsible for processing the mail, reviewing letters, list processing etc. This schedule should also include assigning TEA employees responsibilities for processing support programs. In preparing the schedule, consider the following factors:
    • approved leave, training, etc.,
    • JOC telephone schedule requirements,
    • inventory on hand at the end of the prior week in each team,

      Note:

      inventory reports can distort the true picture of a teams performance or backlog situation.

    • clerical duties such as updating locator services (directories) and the IRM, miscellaneous typing and filing, and other support services, and
    • monthly, quarterly and/or annual activities your employees have with organizations outside of your operation, i.e. Special Emphasis Programs, NTEU Steward meetings, annual conventions or conferences, unique celebrations in your area of the country
  8. Rotate work assignments to ensure that all employees are fully trained in all areas and to provide sufficient evaluative information of their work performance.

1.4.20.17.1  (01-01-2006)
Compliance Nature of Workload

  1. Your employees may answer telephones, making outgoing telephone contacts, working written referrals of taxpayer inquiries or correspondence, or working other paper processes. This work is outside of the AUR, CAWR and FUTA current year program processes.
  2. Compliance Managers in campuses and area offices are responsible for managing one, all, or any combination of the following:
    • Telephone operations
    • Paper operations
    • ACS inventories
  3. Proper workload management is essential for timely responses to customers and prompt account transactions. Due to the variety and complexity of work in Compliance Service, managers must be familiar with the many aspects to managing workloads such as:
    • Establishing controls and priorities
    • Requesting adequate staffing and terminals
    • Conducting reviews
    • Processing work within established time frames
    • Correcting imbalances in work inventory
    • Providing adequate training
    • Being involved in the daily operation of the unit
    • Managing time effectively
    • Using available reports and management tools to monitor the operation
  4. All workloads must be processed using the guidelines provided in the following IRMs:
    • Part 4 - Examining Process
    • Part 5 - Collecting Process
    • Part 13 - Taxpayer Advocate Service
    • Part 20 - Penalty and Interest
    • Part 21 - Customer Account Services
    • Part 25 - Special topics

      Note:

      Please note this list is not all inclusive.

  5. There are peak and non-peak periods in each function to be aware of in planning for staffing and training. They can be anticipated by doing the following: • Looking at current work schedules and work plans • Checking historical data • Getting updated information from the Operations and/or Department Manager
  6. Once you have determined your peak and non-peak periods, prepare for workload peaks in the following manner:
    1. Cross-train employees on all programs worked in the unit
    2. Recall seasonal employees in time to give them refresher training
    3. Hire additional staff if necessary
    4. Survey other areas for staff available for details
    5. Ensure you have an employee trained to access NMF information
    6. Consider the use of overtime

1.4.20.17.1.1  (01-01-2006)
`Collection Managerial Reports

  1. In order to properly manage your workload, a Compliance manager must be familiar with productivity, control and inventory reports and quality, customer satisfaction reports. The majority of these reports can be found on the Electronic On-line Network System (EONS). This system can be accessed through the Intranet (http://as-built-arch.web.irs.gov/abaroadmap/appl134218768.html ) or can be loaded directly onto your personal computer.
  2. The following information reports can be accessed through EONS:
    • CCA (Controlled Case Assignment) - gives detailed information on all cases controlled under specific IDRS Unit numbers
    • PERS (Performance Evaluation Reporting System) - gives specific information on hours reported under different organizational units
    • WP&C (Work Performance and Cost) - gives detailed and specific information on the hours used and the efficiency achieved under each individual program code by site. This information is calculated based on the work schedules for a specific time period.
  3. Additional information on these reports and others can be found in IRM 3.30, Work Planning and Control, IRM 5.2, Collection Reports, and IRM 21.2, Systems and Research Programs.
  4. It is your responsibility to ensure that all data reflected in the summary reports is accurate. In order to determine accuracy, verify the hours used under your organization with your employee’s time sheets. Also verify the receipts and closures shown with your employee’s individual inventory reports.
  5. You are also responsible for ensuring that the workload is being managed in a timely and efficient manner. Reviews of IDRS reports will indicate the overall age of the controlled inventory for each particular group. IDRS reports also provide individual controlled inventory reports and must be monitored to ensure that all cases are controlled and worked timely.

1.4.20.17.2  (01-01-2006)
Document Matching Program Management

  1. Document matching programs are those programs where income document Forms W-2 (Wage and Tax Statement), 1098 (Mortgage Interest Statement), 1099 DIV (Dividends and Distributions), etc. are matched or cross-referenced by payer/payee to the appropriate tax returns. These programs are unique in that they each rely on a separate automated inventory control system to monitor their program
  2. The document matching programs worked in the Compliance function include:
    • SFR/ASFR - Substitute for Return/Automated Substitute for Return
    • AUR - Automated Under Reporter
    • CAWR - Combined Annual Wage Reporting
    • SSA-CAWR - Social Security Administration/Combined Annual Wage Reporting
    • FUTA - Federal Unemployment Tax Act
    • TIN Matching - 972CG Program
    • BWH A and B - Back Up Withholding Notice A and B (also a TIN matching program)
    • Return Delinquency Program - Matches IRP documents with the Return Transaction File (RTF)

1.4.20.17.2.1  (01-01-2006)
Document Matching Nature of Workload

  1. Document matching programs consist of initiating outgoing correspondence (usually notices), incoming responses and/or telephone calls
  2. Specific manager instructions regarding CAWR program start-up is included in IRM 4.19.4.12.
  3. Depending on the campus policy, late replies to the document matching programs (replies received after the account has been adjusted) may or may not be worked in the Compliance function.

1.4.20.17.2.2  (01-01-2006)
Document Matching Mandatory Reviews

  1. In addition to the reviews mentioned in IRM 1.4.17.2.3 for all Compliance managers, the following program specific reviews are required or recommended:
    • SFR/ASFR
    • Adjustments to accounts resulting from filed returns
    • ASFR weekly error lists
    • AMRH transcripts
    • Excess collection transfers
    • AUR - See IRM 1.4.19, Automated Underreporter Managers and Coordinators Handbook
    • CAWR - Random notice review
    • FUTA - Random Notice Review

1.4.20.17.2.3  (01-01-2006)
Document Matching Managerial Reports

  1. It is necessary for each manager to monitor the reports in IRM 1.4.17.
  2. Each program generates its own set of unique reports. In addition, each program has certain reporting requirements to Headquarters. The reports and full descriptions are listed in the following IRMs:
    • SFR/ASFR - IRM 5.18.1.7 (The two most important output reviews are the 200 (MIS) and 201(Priority). From these reports the manager can determine which statuses on the ASFR system may not be up to date. In addition, you can generate listings (according to ASFR status) from that report and use those listings to monitor systemic trends and trends within the group).
    • Matching/BWH - IRM 1.4.17.7.3 and IRM 5.19.3

      Note:

      Additional information on these and other reports can be found in IRM 5.18.1.7.

1.4.20.17.3  (01-01-2006)
Automated Offer in Compromise (AOIC)

  1. The OIC program utilizes the Automated Offer in Compromise (AOIC) application to track and control offers
  2. The AOIC shares a common database that contains relevant OIC information used by
    • The Centralized Offer in Compromise (COIC) sites.
    • Area/Territory Offices.
    • Campus Compliance Services

    .

1.4.20.17.3.1  (01-01-2006)
Nature of OIC Workload

  1. Taxpayers send Form 656, Offer in Compromise, to one of the two COIC sites; located at the Memphis or Brookhaven Campus.
  2. COIC determines if the OIC is processable, builds the case and forwards processable offers to offer examiners at the sites or to a territory office for investigation.
  3. Accepted offers are sent to one of the seven compliance campuses for monitoring terms of the OIC. Monitoring campuses: Andover, Atlanta, Austin, Fresno and Kansas City = W&I; Brookhaven and Memphis = SBSE.
  4. Returned or rejected/withdrawn offers are mailed back to the taxpayer with a cover letter.

1.4.20.17.3.2  (01-01-2006)
OIC Managerial Reports

  1. Each segment of the AOIC program contains a set of reports to be used and is complied monthly from the AOIC for compliance campus.

1.4.20.17.3.3  (01-01-2006)
Campus Mandatory OIC Reviews

  1. Campus management must review the following reports to determine if timely and appropriate actions have been addressed during the OIC monitoring process. Procedures for accessing all the reports can be found in the AOIC Compliance Center Users Guide.
    • New Work (NW) Listing: This list will show new incoming cases from the territory and COIC offices; these cases have not been accepted into the campus inventory. Generate a NW list every 30 days to validate receipt of case files and required documentation. Case files not received as listed and those received with incomplete or missing required documentation should be resolved within 15 days. These cases will be placed in NW sub code MC for missing case and IC for incomplete case. Those not resolved in the 15-day time frame will be returned to originator with an AOIC history note.
    • Journal Payment Due Date Report: This report must be generated monthly via AOIC using the following date parameters: 01-01-1995 to 30 days prior to the run date.
    • OIC Follow-up Listing: This listing must be reviewed bi-monthly using the following date parameters: query the AOIC system with a beginning date of 01-01-1995 to 30 days prior to the run date. A corresponding entry should be in the case history for each item on the follow up listing
    • Open Refund Recoupment Report: This report must be generated by May 31 and November 30 each year.
    • Other Investigations (OIs): Generate a report quarterly on Form 2209,