1.4.50 Collection Group Manager, Territory Manager and Area Director Operational Aid

1.4.50.1  (07-01-2007)
Chapter Overview

  1. This chapter discusses responsibilities of managers in the Collection Field function (CFf).

1.4.50.2  (08-01-2006)
Role of the Collection Field function (CFf) Manager

  1. As a CFf manager, you must provide oversight and direction in a number of areas, which will result in accomplishing the mission of the Internal Revenue Service. Your oversight responsibilities include, but are not limited to:
    1. Ensuring employee case actions are timely and in accordance with current law, policies, and procedures
    2. Ensuring employees maintain high standards of professionalism in all their contacts with the public, internal customers and coworkers
    3. Ensuring employees observe taxpayer rights
    4. Ensuring employees are aware of ongoing changes to the laws, policies, and procedures that relate to their responsibilities (preferably during group meetings).
    5. Addressing systems issues that impact either internal or external customer needs
    6. Ensuring cases are assigned timely and employee workload
      • Reflects current priorities
      • Reflects employee experience and skill level
      • Addresses Servicewide objectives
      • Protects public interest
      • Allows for effective case processing
    7. Helping revenue officers make the right next case decision
    8. Ensuring employees are accountable for the appropriateness of their actions
    9. Providing ongoing employee feedback that is candid and meaningful and will establish a basis for determining an accurate assessment of performance and developmental needs
    10. Issuing the Critical Job Elements (CJE) timely in accordance with the “current” National Agreement and evaluating employees performance against their CJEs
    11. Creating and maintaining a work environment that will promote team work, positive working relationships, and increased employee satisfaction
    12. Ensuring employees have necessary functioning equipment and supplies
    13. Proactive role with the time reporting process by overseeing and ensuring that the group’s End of Month (EOM) time and inventory data is accurate and timely.
  2. As managers you are empowered to address performance deficiencies within your group. This may be accomplished through reviews and/or by requiring your concurrence with performing specific actions. For example: If you find that NFTL determinations are not being made in accordance with IRM 5.12.2 you can require revenue officers to secure your written approval for non-filing or the extension of lien determination dates.
    For additional direction regarding performance issues see IRM Exhibit 1.4.50 - 6, Suggested Action Steps for Unacceptable Performance.
  3. When a new group is established or a new manager is assigned to an existing group, a meeting with the employees must be held within the first 30 days. At this meeting the manager will communicate expectations about the following suggested topics:
    • Group procedures
    • Case work
    • Use of time - office/field/flexiplace
    • Timeliness of case activity
    • Reasonable time frames for case actions
      (See IRM 5.1.10.3.1 and 5.1.10.7 for timeliness and timeframes)
    • Case review schedule
    • Collection Consultations - schedule and expectations

    These expectations should also be reviewed at the beginning of each fiscal year.

    Note:

    This meeting is considered a 7114 meeting. Local National Treasury Employees Union (NTEU chapter(s) must be notified of the meeting in accordance with Article 8, Union Rights, of the IRS/NTEU National Agreement.

  4. When a new employee is assigned to an existing group, the group manager must meet with the new employee to discuss managerial expectations (see (2) above) and ensure appropriate on-line Forms 5081 are completed and processed.

    Note:

    This meeting is considered 7114 meeting. Local National Treasury Employees Union (NTEU) chapter(s) must be notified of the meeting in accordance with Article 8, Union Rights, of the IRS/NTEU National Agreement.

  5. Regular group meetings will be held as necessary to review items such as the following:
    • Directives from the Territory Manager, Area Director, and Headquarters
    • Procedural memorandum
    • IRM changes
    • Case resolution techniques
    • Changes in condition of employment
    • Automation issues
    • Certain mandated topics not available on other media
    • General group (employee) concerns

    Note:

    Regular group meetings are not ordinarily considered 7114 Meetings requiring notification to the appropriate NTEU Chapter President(s) and entitlement by the union to attend that part of the group meeting when the 7114 Issue(s) are being discussed. The Union entitlement arises where there is a discussion of a personnel policy, practice or other general condition of employment. For example, a discussion at a group meeting on the need to reduce overage cases or how to handle a particular type of case would not be ordinarily be considered 7114 issues. Managers should seek guidance and advice from their servicing Field LR Section if they are unsure whether an agenda item for a group meeting constitutes a 7114 issue. Article 8 Section 1 of the National Agreement also provides guidance on 7114 Meetings.

  6. You are responsible to review time reporting by your employees to ensure accuracy. A technique in accomplishing this task is to ensure timely and accurate End of Month reporting. Refer to IRM 5.2.1, Preparation and Processing of Daily Reports for more information. Also, be alert for reporting of what may be considered to be excessive administrative or miscellaneous direct time or minimal direct field time.
  7. You must also monitor Forms 5919, Teller’s Error Advice, sent to your group. See IRM 5.1.2.2.8, CFf Response to Form 5919.

1.4.50.2.1  (01-01-2004)
CFf Workload Management

  1. You are responsible for effectively managing the group’s workload. To accomplish this you must:
    1. Ensure priority cases are worked
    2. Assign cases based on grade and risk level
    3. Maintain targeted inventory levels and make adjustments as appropriate
    4. Balance inventories within your group
    5. Ensure case activity is progressing toward resolution

1.4.50.2.1.1  (08-01-2006)
Case Risk Level

  1. All cases are assigned a Risk Level. This level describes the priority of the case. Risk Levels 100-108 are considered high priority. Risk Levels 201-210 are considered medium priority and 301-399 are low priority. Each level has a specific description. If necessary, it is acceptable to assign revenue officers lower graded cases that have a high priority Risk Level.

1.4.50.2.1.2  (07-01-2007)
Case Grade

  1. Balance Due and Delinquent Return investigations are issued an assigned computer case grade of GS–09, GS–11, or GS–12. These case grade levels reflect the probable level of difficulty of the entity. Exhibit 1.4.50-1 shows the criteria used to determine the case difficulty level.
  2. At this time there is no systemic means to deliver GS-13 Revenue Officer work to the field. All GS-13 case work will need to be identified using the post assignment Case Assignment Guide, in Exhibit 1.4.50-1.
  3. You are responsible for reviewing and maintaining the correct case grade. Case grade levels can be either increased or decreased. Case grades should be spot reviewed upon receipt and when doing case reviews. Revenue officers should be encouraged to bring to your attention cases that may be misgraded.
  4. You should change the grade of a case if receipt of additional information or case circumstances warrant. A list of criteria that should be considered in conducting case grade analysis is shown in Exhibit 1.4.50-1. You are required to document in the ICS history the factors used in determining a new case grade.
  5. When a determination is made that the difficulty level of a case has changed, adjust the existing grade level to the proper determined grade level by using the ICS Change Grade Level process. This will change the case grade level on ICS and upload the new determined grade level (DGL) to IDRS.
  6. If the case meets the criteria for a GS-13 case grade designation, the group manager will input a 13 in the first two positions of the LOCATION field on ICS. The group manager will document the case history with the basis for change in case grade.
  7. You may need to consider a reassignment of the case if a grade level change is made.

1.4.50.2.1.3  (07-01-2007)
Assigning Work

  1. You are responsible for ensuring that cases are assigned at the proper grade and risk score, based on all indicators of case difficulty. Within grade and case criteria, an appropriate mix of cases (IMF and BMF) should be assigned to revenue officers. Assignments should be made from the group Queue using the GM Case Assignment option from the ENTITY View Menu. Decision analytics have been implemented to more effectively route cases for earlier intervention and appropriate treatment. These cases are listed on the ENTITY Case Management System, GM Case Assignment as mandatory case assignments and MUST be assigned before any other case. Additional clarification can be found in IRM 5.3.1.2.1, Case Assignment Procedures IRM 1.4.50.2.2.5 Consultation Process, and Training Document 18495, Chapter 6, page 6–3, How the QUEUE Assignment System Works.
  2. Review your revenue officers’ ENTITY reports monthly to ensure ROs are not working over 25% direct time above grade. This can be accomplished by reviewing the “Time on Above Graded Cases” hours and percent of direct time on each employee’s summary screen. You may retain cases in inventory that do not match their grades when:
    1. High priority cases had to be assigned to a revenue officer below his/her grade level.
    2. There would be an unacceptable delay in working the cases if you reassigned them to other revenue officers
    3. There is a need to maintain continuity of contact with the taxpayer
    4. The revenue officer is in a one-person post of duty
    5. Transfer of the case would cause unreasonable travel
    6. The revenue officer needs or requests a higher-level case for developmental purposes

    Per National Agreement Article 16, a revenue officer may spend up to 25 percent of his/her direct time during any four month period, working higher graded cases for developmental purposes.

    Note:

    If you allow revenue officers to work higher graded cases it is essential that you track the percentage of direct time spent on higher graded work to ensure the 25 percent threshold is not being exceeded. Employees who exceed the 25 percent level for any four month period may be entitled to a temporary promotion.

  3. Mandatory FTD Alerts are issued quarterly via Integrated Collection System (ICS). When assigning cases, plan for the arrival of FTD Alerts during the third month of each quarter. Inventories should be at a level that will allow for the immediate assignment of these mandatory FTD Alerts without exceeding the target inventory level. You may consult with the Collection Policy Analyst for information about projected FTD Alert issuances.
  4. Use judgment when selecting cases from the Queue for assignment when one of the modules has less than six months remaining on the Collection Statute Expiration Date (CSED.) Normally, cases or modules with less than six months remaining on the CSED will not be assigned. Refer to IRM 5.1.19.8 for additional information.

1.4.50.2.1.3.1  (08-01-2006)
Reassignment of Departing Revenue Officer Inventory

  1. Where inventory will be abandoned for periods of 90 days or more (for example a revenue officer is reassigned, on extended leave, or long term detail) the group manager will consider performing the following actions:
    1. Hold assignment of additional work, once there is confirmation of the revenue officer’s effective date for detail, reassignment, retirement, etc.
    2. The group manager will review with the departing Revenue Officer all inventory, including the inventory on the ATFR system and identify; (1) those cases which can be resolved prior to the RO leaving, (2) those cases which can be returned to the queue, such as new cases, no contact, or other similar types, and (3) inventory that should be reassigned to the remaining Revenue Officers in the group. The transfer of these cases should be completed within a reasonable period of time, normally within 45 days. When appropriate re-grade cases based on the post assignment criteria.
    3. When remaining inventory cannot be returned to the queue, the group manager must decide whether to raise remaining revenue officer(s)’s inventory levels above maximum targets to accommodate the remaining inventory. If the cases are assigned the manager must then, in writing suspend contact and follow up time frames for the revenue officers (see 1.4.50.2.1.4 (8) below for further explanation). Consider discussing with the territory manager other options such as, having RO’s detailed to the group, re-arrangement of zip code assignments by updating the Assignment Rules Table on ICS, etc.
    4. When a revenue officer is reassigned between groups where the inventory remains within the commuting area, the affected group managers are to discuss the possible retention of the transferring revenue officer’s inventory.
    5. After all above actions have been exhausted group managers may consider assigning the cases to their manager’s queue (their specific ICS group assignment number). If you select assigning the cases to the manager’s queue, you should consider these cases as priority cases, and take appropriate action (assign these within the next 45-60 days).

1.4.50.2.1.3.2  (08-01-2006)
Federal Agency Delinquency Cases

  1. Federal agency delinquency (Balance Due and Delinquent Returns) cases are not to be worked in the Collection Field function, except in special circumstances. (See also IRM 5.1.7.6)
  2. Federal agency delinquency cases can be identified by the ” Employment code - F.” This code is located on:
    • The Integrated Collection System (ICS) on the “Other Entity Information” screen for Business Master File (BMF) taxpayers.
    • IDRS on the “ENMOD” screen.
  3. These cases are not to be assigned to revenue officers if they are found in your Group Manager’s assignment queue. Be sure to review the entity information of cases which may appear to be Federal agencies before assigning the case to ensure they are not assigned to revenue officers.
  4. If a Federal agency delinquency case is assigned in error or directly assigned to a revenue officer the group manager should follow the instructions below:
    • Stand Alone Delinquent Return Cases:
      Assign stand alone Del. Rets. to the group manager’s hold file.

      Note:

      The delinquent returns will be identified and worked by the SCU in Brookhaven via a master listing of Federal Agency cases, while in the managers’ hold files

    • Balance Due Cases:
      Have the revenue officer prepare Form 4844 or similar document requesting the input of the TC 470 CC 90 and notate in red “Federal Agency Centralization.”
    • Assembly of Case File
      Have the revenue officer print a complete copy of the case history and include all pertinent case documents and information.

      Note:

      Insure that all original returns have been processed and ” ESTABS” have been returned.

    • Shipping Instruction:
      Use Form 3210 to identify the cases being shipped. Insure that the Form 3210 documents the EIN, Name Control and the total assessed amount due for each case and gives a total amount of cases being shipped. Forward the assembled case files to the Brookhaven Campus - SBSE Special Case Unit.

1.4.50.2.1.4  (07-01-2007)
Maintaining Targeted Inventories

  1. Target Inventory Levels were implemented to establish consistent inventory levels for revenue officers nationwide. Group managers are responsible for monitoring inventory levels to ensure each revenue officer has the appropriate number of cases within the established ranges, that can be resolved most effectively and efficiently based on his/her grade level, experience and expertise. The guidelines below provide flexibility for group managers to adjust inventories in certain situations if warranted. While overall productivity generally improves when the inventory level is closer to the top of the range, the group manager must monitor the effectiveness of each revenue officer through ongoing communication to determine the appropriate number of cases that should be assigned.

    Note:

    Regardless of what inventory level you have determined to be appropriate, avoid assigning a large number of cases at one time whenever possible. Too many cases assigned at one time could adversely impact the revenue officer’s ability to make timely initial contact and to take appropriate and timely follow up action.

  2. The standard inventory ranges of taxpayer cases (a taxpayer case constitutes all accounts/investigations on a single entity) for revenue officers are:
    Grade 13: 34–50
    Grade 12: 34–50
    Grade 11: 53–79
    Grade 09: 70–95
    Grade 5/7; 59–89

    Inventory levels for Grade 13 revenue officers will include approximately 60 percent Grade 13 cases and approximately 40 percent cases below the Grade 13 level. Due to the complexity of the Grade 13 case work, the inventory level for a Grade 13 will be kept at or near the lowest level of the target inventory range. Deviations from the recommended inventory levels should be addressed in accordance with IRM 1.4.50.2.1.4 (3) (4).
    The above standard inventory ranges give the manager flexibility to consider a variety of circumstances when monitoring individual revenue officer inventories. When appropriate, there are two methods for reducing inventory,Inventory Adjustment andWithin Range Adjustment.

  3. An Inventory Adjustment is a percentage-based adjustment to the established range. This type of adjustment is based on an evaluation of how time is spent on activities other than work on assigned cases (direct case time) and normal overhead. This should be a calculated number and is tied directly to time. Examples of situations where a manager may consider an Inventory Adjustment are:
    1. Collateral assignments (e.g., NTEU Representative, EEO Counselor/Investigator, details out of office, instructing assignments, coaching, etc.)
    2. Customer Service assignments (e.g., Servicing walk-in taxpayers during filing season, ACS walk-in taxpayers, etc.)
    3. Part-time revenue officers (tour of duty less than 80 hours per pay period)
    4. Automation support

    When an adjustment to a revenue officer’s inventory is warranted because of any of these circumstances, use the projected time expenditure by the revenue officer to determine the appropriate adjustment.

    Example:

    You review a GS-12 revenue officer’s time over the last six months and determine the employee spent 25% of her/his time on collateral assignments. An adjustment of 25% is appropriate in this case and the new inventory range for the revenue officer is between 26-38 taxpayer cases.

    Inventory levels may be adjusted as warranted. Perform quarterly reviews of actual time your employees spend on collateral assignments to determine the accuracy of inventory adjustments and make adjustments as needed. Adhere to these guidelines when considering any adjustments to revenue officer inventories.

  4. A Within Range Adjustment is used to reduce the employee’s inventory to the low/mid end of the range for their grade level. The determining factors for this type of adjustment are judgmental in nature and are subject to reevaluation as circumstances change. This method allows you to adjust inventory within the established ranges, while considering other factors. Examples of situations where you may reduce an employee’s inventory within the established range include:
    1. Developmental - this adjustment is time based. Carefully review the amount of time spent by employees on developmental assignments and make inventory adjustments accordingly. Inventory levels for trainees should be gradually increased as they progress in their development.
    2. Performance issues (e.g., employee is on an opportunity letter) - this adjustment is situation based. You may adjust inventory levels while opportunity letters are in effect; however, once the opportunity period is over and the employee’s performance is deemed fully successful, the employee’s inventory should gradually be increased to the mid-range or higher.
    3. Extensive Geographic Territory- this adjustment is time based. Conduct a review of the actual travel time your employees spend in the field and determine if the geographic spread of territory covered results in excessive travel demands on the employee which could warrant an adjustment to inventory.
    4. Higher Grade/Complex Casework - this adjustment is judgment based. Assess your employee’s ability to handle more complex casework, and make adjustments only when necessary. You may determine an employee’s inventory may be maintained at the lower end of the range while the revenue officer is working on unusually complex or priority casework. Please see Examples and Additional Manager Considerations at the end of this section.
  5. ENTITY Case Management System (ENTITY), requires managers to enter an explanation field whenever an inventory adjustment is made. Managers should discuss adjustments to inventory during a territory managers operational review.
  6. The Targeted Inventory Ranges apply only to revenue officers with case inventories of Bal Dues, Del Rets, OIs, FTD Alerts, and CIPs.
  7. An employee’s inventory can be subject to both an inventory adjustment and reduction to the lower end of the adjusted range if both criteria are met. All factors should be considered when determining appropriate inventory levels. When both an Inventory Adjustment and Within Range Adjustment is warranted, first calculate the Within Range then calculate and apply an Inventory Adjustment as described in IRM 1.4.50.2.1.4(3).
  8. When a revenue officer’s assigned inventory exceeds the national maximum level, you should reduce the inventory to the targeted range within 10 work days. If you cannot reduce the inventory within 10 days, you must relieve the revenue officer, in writing, of the IRM requirements regarding prompt initial and follow-up contacts for the time period the revenue officer continues to carry the higher inventory level. Encourage your revenue officers to discuss unmanageable inventory problems with you at any time. Collection Consultation sessions provide an appropriate forum for such a discussion.
  9. If a revenue officer’s inventory is below the upper levelof the appropriate range, and additional cases can be effectively worked, you should look to the following sources for additional work:
    1. The group manager’s hold file
    2. The highest level risk cases from the Queue
    3. Other revenue officers
    4. Other groups (with concurrence from your Territory Manager)
  10. If inventories in the group are above the targeted range , the following options should be considered:
    1. Reassigning cases to the group manager’s hold file on a temporary basis, preferably no longer than 45 days.
    2. Detailing in additional revenue officers
    3. Adjusting group boundaries (by zip code)
  11. If revenue officers are still above their targeted inventory levelafter trying the above measures, you may return work to the Queue if all of the following criteria are met:
    1. Is not an accelerated issuance case
    2. Is not restricted from moving to the Queue, see IRM 5.1.1.13.4.3, Cases that Can’t be Moved to the Queue
    3. Has a lien determination (filed or not filed). If not filed, confirm ICS history notation for reason.
    4. Has more than 6.5 months (195 days) before the Collection Statute Expiration Date (CSED) expires
    5. Has no pending enforcement action (outstanding levy(ies), summons, Letter 1058, or appeals actions)
    6. Is not an in-business trust fund case
    7. Has had no taxpayer contact within the last 6 months (180 days)

    Examples and Additional Manager Considerations

    The following are examples of situations that could warrant reducing a revenue officer’s inventory level from the upper target level as well as some additional factors that you should consider when determining if an inventory adjustment is appropriate. The list of factors to be considered is not all inclusive but is intended to assist you in recognizing factors that could add to the complexity of the case and the amount of time necessary to resolve a case.See also Exhibit 1.4.50-3, Target Inventory Levels and Inventory Adjustments Q&A.

    1. Geographic Distance Example:

      The area in which the RO’s taxpayers are located is very wide and significant travel time is required to make field contacts. No more than a few contacts can be made on a given day. If a taxpayer is cooperative and Forms 433B, 4180 and 433A are secured, the contact, including travel time, may consume the entire day. Listed below are some considerations for you to apply.
      Considerations:

      • Does the assigned territory include several different counties the RO must visit for real estate and property research?
      • Do travel requirements/conditions (air, ferry, snow, rain, mountain travel, etc.,) impact the length of time required to travel to and within an assigned territory?
      • Do your observations while accompanying the RO on field calls, and from morning after reviews, indicate that RO planning and travel is efficient?
      • Does your analysis of field time utilization reports indicate the RO is appropriately utilizing field contacts to resolve assigned inventory?
      • Could you realign zip code assignments within the group or territory to reduce travel time?

      If the answer to the first four questions above is yes, and a zip code realignment will not resolve the issue or create other problems, then a revenue officer with this kind of assigned territory/inventory may warrant an inventory level below the top end of the targeted inventory range. The impact of not addressing this situation may be decreased employee satisfaction and an inability to take all necessary action in a timely manner on the other cases in the RO’s inventory.

    2. Case Complexity Example:

      During a Collection Consultation (CC) discussion, the revenue officer tells you he/she has three related cases that involve multiple entities in different states, multiple potentially responsible persons for the unpaid trust funds, and indications of a nominee lien/alter ego situation and/or possible fraud involving abusive tax avoidance transactions. Each of the entities is still in business and pyramiding. Listed below are some additional considerations for discussion with the revenue officer.

      Additional Considerations

      • Are the same potentially responsible persons involved for all the entities or will additional time be required to identify, locate, contact and investigate additional individuals prior to making the TFRP determination/recommendation?
      • Are some of the potentially responsible persons uncooperative and/or difficult to contact?
      • Are administrative and third party summonses necessary to obtain testimony or documents?
      • Do the related entities involve closely held organizations?
      • Will the related entities that are incorporated and operating in other states require courtesy investigations and additional time to gather information?
      • Are any of the entities involved in Internet sales?
      • Are there several different POAs on file?
      • Are complex asset ownership issues present?
      • Do the entities include assets that are difficult to locate?

      Based on your discussion with the RO, you determine that these cases will necessitate significant time—more than is usually required—to investigate and secure all relevant information necessary to bring the cases to resolution. Additional time will also be required to coordinate various OI activities and to work with Technical Services and Counsel. In this situation, you decide that a Within Range Adjustment is appropriate. The impact of not making the adjustment could be a decrease in the quality of timely work the RO can accomplish on other cases in inventory as well as a decrease in employee satisfaction.

    3. Seizure Activity Example

      During a CC discussion, the revenue officer tells you that he/she has a complex case in which the sole corporate officer is also the sole stockholder. This same individual is also the sole stockholder/corporate officer of a related business that owns the motor vehicles used by the first taxpayer. Both BMF taxpayers owe Federal payroll taxes and are continuing to pyramid. The sole corporate stockholder/corporate officer has a trust fund recovery penalty liability assessed against him from a third company that is no longer operating. The individual owns real estate in several counties but no individual parcel of real estate would full pay the assessed unpaid trust fund liability. The revenue officer is assigned all three taxpayers. Listed below are some additional considerations to discuss with the revenue officer.

      Additional Considerations:

      • Is the TFRP assessment accurate and does it include all appropriate cross referenced credits?
      • Is a commercial appraisal needed to determine FMV?
      • Is asset ownership clouded and are key transactions unrecorded?
      • Are there intervening claims and creditors that need to be contacted and addressed?
      • Do jeopardy conditions exist?
      • Is foreclosure action pending/taken?
      • Is the real estate developed and do special circumstances exist that will require consideration in dealing with tenants or occupants?
      • Is any of the real estate to be seized the principal residence of the taxpayer?
      • Does the real estate include hazardous material?
      • Is the Property And Liquidation Specialist (PALS) involved?

      Based on your discussion with the RO, you determine that the multiple and possibly simultaneous seizure activity will require significant time to thoroughly investigate ownership, equity, etc., and to coordinate seizure activities with Technical Services, Counsel, assisting revenue officers and the PALS. In this situation, you decide a Within Range Adjustment is warranted. The impact of making the adjustment should be improved timely work on the RO’s other cases in inventory and should increase employee satisfaction.

1.4.50.2.1.5  (07-01-2007)
Queue

  1. The Queue is an electronic holding bin for work which would be assigned to CFf if revenue officers’ inventories were lower. Work goes into the Queue and is categorized using a risk score.
  2. Work can go into the Queue from both ACS and CFf.
  3. You can assign work from the Queue when revenue officer inventories are below the appropriate level. Conversely, you can assign work to the Queue when inventories are above the appropriate level. See 1.4.50.2.1.4.
  4. The case risk scoring criteria were designed to provide the field with more current workload with an increased emphasis on recent business trust fund taxpayers and selected cases. Cases are scored while in the manager’s hold file, RO inventory and in the Queue on a weekly basis using the following criteria:
    1. High Risk 100:“Taxpayer Contact Required ” cases are driven by the TSIGN (64xx/65xx), which alerts ICS the case originated from Compliance Services Collection Operation (CSCO) or ACS and carries a sub code of 601 (IMF), 602 (BMF), 603 (NMF). Sub code 604 (Large Dollar Asset Case) was established to identify those cases where ACS personnel have determined the existence of substantial equity in assets. Mandatory FTD Alerts are also scored High Risk 100.
    2. High Risk 101 through Low Risk: The balance due, return types, timeliness (tax period), last return amount, and/or selection code are all factors considered when assigning a risk score to a case.
    3. IDRS assignment number AOTO7000 is used for cases in the Queue.

1.4.50.2.1.6  (07-01-2007)
Group Manager Hold File

  1. To decrease cycle time, do not keep cases in the group manager’s hold file more than 45 days after receipt of the case. When you must keep a case in the hold file for more than 45 days after receipt of the case, document the case history.
  2. Manage your hold file by,
    1. Conducting weekly reviews to determine which cases to assign and which to send to the Queue.
    2. Reviewing IRM 5.1.1.13.4.3, Cases that Can’t be Moved to the Queue.
  3. Do not shelve any case unless authorized by a specific policy directive or memorandum issued by Headquarters staff.
  4. “Taxpayer Needs Assistance” (H 100 risk level) cases must be promptly assigned to a revenue officer.
  5. Because many “Taxpayer Needs Assistance” cases come from a Campus, Toll Free Operation, or ACS, they may arrive without a clear explanation.
    1. For non-ACS accounts, look for a Form 4442, Inquiry Referral, transmittal, or annotation on IDRS.
    2. For ACS accounts, secure a copy of the account transmittal
    3. If the contact request can not be verified, document the history, update the case sub code as appropriate and send any non-restricted case to the Queue.

1.4.50.2.1.6.1  (08-01-2006)
Group Hold Files

  1. There are certain situations in which cases become inactive and warrant removal from revenue officer inventories, but must still be maintained in the collection group. In order to accommodate these specific situations, group hold files are authorized as specified below. Use of a Group Hold File is optional and is left to local managements discretion. However, if Group Hold Files are utilized the following procedures must be followed.
  2. In order to maintain consistency, hold files must be designated specific assignment numbers and will be limited to the types of cases as listed below:
    Assignment Number Group Type of Cases Explanation
    AOTOxx99 Field Revenue Officer Collection Due Process (CDP) OIs OIs on timely CDP cases when no revenue officer monitoring is needed.
    AOTOxx99 Field Revenue Officer Pending adjustments, Pending suits, ATAT-CIP Cases in which no revenue officer action or monitoring is needed.
    AOTOxx96 Offer in Compromise Rejections Offer rejections pending the 45-day appeal period.
    AOTOxx97 Offer in Compromise Independent Reviewer Offers sent to the Independent Reviewer
    AOTOxx98 Offer in Compromise Counsel Offers sent to Counsel for review
  3. Cases to be assigned to these hold files are only cases where no action or monitoring is required on the part of the revenue officer or offer specialist. The revenue officer or offer specialist will document the case history with the specific reason the case is being reassigned to the group hold file and submit the request to the manager for reassignment. The manager will determine if the case warrants assignment to the group hold file and if so, will document the approval in the case history and reassign the case to the specified number as noted above.
  4. A central point in the group may be established for maintaining the paper files associated with these cases, or the paper files may remain with the revenue officer as determined by the group manager.
  5. Managers will be required to conduct quarterly reviews of the cases in these assignment numbers to ensure timely responses to the requested actions. The review should also determine whether the case should remain assigned to the hold file or should be reassigned to the revenue officer or offer specialist for action.

1.4.50.2.1.7  (07-01-2007)
Caseload Rotation

  1. Where feasible, every three years you should rotate revenue officer geographic areas and/or caseloads. This will give revenue officers additional experience and avoid their getting too familiar with taxpayers in a particular geographic area. Rotate between revenue officers of the same grade at the same post of duty. Do not change revenue officers’ posts of duty to meet this objective. If needed, contact your local Collection Policy Analyst for assistance with group or case load realignments.
  2. Where feasible, periodically rotate assignments located in High Assault Risk Areas (HARAs). See IRM 5.1.12.4.
  3. In large metropolitan areas with multiple groups and/or Posts of Duty (POD), it may be possible to achieve caseload rotation by realigning zip codes between groups and/or PODs.

1.4.50.2.1.8  (08-01-2006)
Workload Management Using ENTITY

  1. ENTITY is the primary Case Management System (ENTITY) for group managers. Group managers should familiarize themselves with IRM 5.3.1. ENTITY includes both group level and Queue information.
  2. ENTITY extracts and organizes information about case activity and casework quality from the Integrated Collection System (ICS), and the Delinquent Investigation/Account Listing (DIAL).
  3. Use ENTITY to:
    1. Assist revenue officers in managing their inventories
    2. Identify cases or types of cases where it appears the revenue officer needs assistance, such as listed in (4) below.
  4. You can use the automated features of ENTITY to select categories of cases for review, such as pyramiders, trust fund repeaters, statute, no activity, morning after reviews, etc. This will help you assist your revenue officers to resolve their cases.
  5. You can also use ENTITY to:
    1. Review the group Queue using various sort options to select cases for assignment to revenue officers
    2. Study workloads in particular zip codes
    3. Examine historical inventory levels to support a request for additional staffing or grade structure change
    4. Quickly identify inventories which deviate from targeted inventory or case difficulty levels
    5. Generate a group inventory risk level statistical report

1.4.50.2.1.9  (07-01-2007)
Quality and Controls

  1. The Service’s vision focuses on three high level goals–service to each taxpayer, service to all taxpayers and productivity through a quality work environment. The IRS has developed a set of Balanced Measures in three major areas: Customer Satisfaction, Employee Satisfaction and Business Results, with Business Results comprised of measures of quality and quantity. In reaching our goals we consider our impact on customer and employee satisfaction while we strive to improve quality and achieve quantifiable results. The Embedded Quality (EQ) process was recently developed as a practical method of supporting Balanced Measures objectives.
    1. Embedded Quality is a tool designed to assist managers in identifying areas of strength and need in their employees’ individual performance as it relates to case activities. Employee performance is evaluated against attributes that are designed to identify actions that move cases toward closure through appropriate and timely case activity. The attributes provide a better link between individual performance and organizational goals and are used by both Managers and National Quality Reviewers to assess significant case actions.
    2. Embedded Quality offers a process for the Manager to measure the quality of the individual’s performance as well as the group’s. It allows National Quality Review the opportunity to assess the quality of the function so that they are better able to recommend improvements through policy changes, training and updated procedural guidelines.
    3. The focus of EQ is on improving performance while the performance occurs. The attributes can be measured on an open or a closed case. Embedded Quality is designed to identify gaps in quality case work, as defined by the attributes, at the earliest point in activity. It assists the manager in targeting corrective steps that positively impact performance.
    4. To conduct employee reviews, managers will use a new web-based system called the Embedded Quality Review System (EQRS) to rate case actions against the attributes. Since the attributes are automatically linked to employee CJEs, managers will no longer have to try to determine which CJE is most applicable when rating case actions. EQRS also provides managers with tools to capture and share review feedback to show employees how they performed in relation to both the attributes and their CJEs. This should assist managers in providing employees with specific examples of what they need to do to sustain or enhance their performance.
    5. National quality reviewers will use a similar web-based system called the National Quality Review System (NQRS). A cornerstone of EQ is that quality reviewers and managers use the same attributes. This should minimize the concern that national reviewers are looking at different criteria than managers when reviewing cases. However the national quality reviews will not be used to evaluate individual employee performance. NQRS attributes are not linked to employee CJEs; instead each attribute is mapped to one of five Quality Measurement Categories: Timeliness, Professionalism, Procedural Accuracy, Regulatory Accuracy and Customer Accuracy.
    6. Consistency Reviews will be conducted to assist users in learning how to rate EQ attributes consistently by using the Attribute Job Aids, EQ website guidance, employee Critical Job Elements and IRMs. Group managers and territory managers within a territory will review the same case, compare attribute results, and discuss how rating guidelines can be applied to achieve consistency on attributes where significant rating inconsistencies occurred. The goal of Consistency Reviews is to improve the understanding and application of the EQ rating guidelines. Group managers should refer to IRM 1.4.50.2.2(3) for review requirements and IRM 5.13.1 for information and guidance on the EQ system
  2. An important area of workload management and quality control for Collection managers is the establishment of group controls and reviews. You will use the Embedded Quality managerial review process to conduct case reviews.
  3. You are responsible for the quality of all work assigned to your group and for all work which leaves your group. This is true regardless of the measures you use; therefore, you must devise a system of quality control which works for you. Consider:
    1. Getting revenue officers to work with you in your efforts to improve the quality of their work
    2. Devising a plan to ensure a high level of quality in your group
    3. Using National Quality Review System (NQRS) reports available through EQ systems as diagnostic tools to focus attention on specific quality issues. The EQRS application used by front line managers and the NQRS application used by centralized reviewers mirror each other and feature numerous reporting capabilities that will facilitate comparison of results from both reviews at various levels of the organization. For example, if specific aspects of NQRS reports for a certain Area Office start to decline, area, territory and even group results for the same aspect measured under the managerial EQ review can be viewed to help isolate potential root causes.
  4. In planning your program, keep in mind that the best use of your time is coaching revenue officers and assisting them in the successful resolution of cases, especially the more complex.
  5. Reviews can help you determine your revenue officers’ needs for training and development. This in turn will help you decide how much time to devote to each revenue officer.
  6. You may also choose from the following reviews and controls in designing your plan,
    1. Field visitations
    2. Office observations
    3. Spot reviews of open and closed cases
    4. Formal inventory analysis
    5. Morning after reviews
    6. Reviews of work submitted for approval
    7. Initial contact reviews
    8. Regular reviews of high priority cases:
      • Pyramiding
      • CSED accounts
      • Assessment Statute Expiration Date (ASED) accounts
      • Large dollar accounts
      • In-business accounts
      • Overage
  7. On a monthly basis managers will use the ENTITY and ATFR systems to monitor and maintain controls in these areas: pyramiding, CSED, ASED, Large Dollar, no touch/activity for specific time period, RO targeted inventories, higher graded duties, RO time utilization (focusing on field and administrative time), overage, potential overage, and In-Business Trust Fund Account Cases and take corrective actions when warranted. Many of these reports are currently available on the ENTITY Month End report. Also use the ENTITY system to establish controls for non-IDRS cases (FTD Alerts, Other Investigations, CIPs, etc). Any negative trends identified are to be addressed on a RO-by-RO basis. You should also utilize ICS “Notifications” to monitor ongoing activities. For example, when a lien filing or extension date has expired you should discuss the issue with the revenue officer.
  8. Once established, these control reports can be utilized to identify accounts needing regular review and follow-up by the manager. Reviews should address the following issues:
    1. Are timely and effective actions being taken to appropriately resolve the case?
    2. Is the accuracy of high priority cases (CSED, ASED) being verified?
    3. Are taxpayer rights being observed?
    4. Is the revenue officer providing good customer service?
  9. You must maintain a list of taxpayers in your group’s inventory who have been identified by your revenue officers as federal contractors (There is no systemic way to obtain a complete list). Every six months all cases involving a taxpayer who is a federal contractor will be;
    1. included in a managerial review, or
    2. included in the Collection Consultation process (Identify the case as a “GM Priority” if no other business priority indicators exist).
  10. Periodically/randomly review remittance packages, as described in IRM 5.1.2.1.4, being transmitted to Submission Processing by revenue officers or designated clerical employees working in the PODs. This review requirement does not apply to remittance packages prepared by revenue officers working away from the POD on extended field calls or Flexiplace.
    Your review should include:

    • Recording, transmittal, and receipt of Form 3210, Document Transmittal,
    • Acknowledgements of taxpayer receipts and information.

    Document the results of your review by clearly indicating the specific dates in which the review was completed and any findings or corrective actions taken.

    Note:

    Documentation of your review may be accomplished by providing your initials and date on the top page of the From 3210s that were reviewed. You may also choose to keep a log with the Form 3210s, which can be initialed and dated upon completion of your review.

    The documentation must be retained for the appropriate period required under the records management guidelines per IRM 1.15.

1.4.50.2.1.9.1  (01-01-2004)
CSED Accounts

  1. Use ENTITY to identify accounts on which the Collection Statute Expiration Date (CSED) is within 52 weeks. Generate a report at least monthly to identify accounts where the CSED will expire within the next 12 months. Review those Bal Dues to:
    1. Verify the accuracy of the CSED, and take corrective action if needed (see below).
    2. Ensure that timely and effective action is taken.
  2. The CSED may be invalid. The CSED shown is always for the earliest assessment on the module. If that assessment is paid, the true CSED is for a later assessment (for example, an adjustment or deficiency assessment). If that is the case, request command code CSEDR to eliminate erroneous CSEDs from future monthly reports. Update the CSED date on ICS or instruct the revenue officer to take that action.
  3. See IRM 5.1.19.8.3(3), Documenting Imminent CSEDs, for necessary actions when the CSED will expire in 120 days or less.
  4. If a statute expires, see IRM 5.16.1.2.2.5, Report of Statute Expiration. Reports are not required for statutes that expire while cases are in the Queue.

1.4.50.2.1.9.2  (01-01-2004)
ASED Accounts

  1. Use ENTITY to identify Assessment Statute Expiration Date (ASED) accounts. Generate a report at least monthly to identify accounts where the ASED will expire within the next 12 months. Ensure that these cases are loaded on the ATFR System.
  2. Review potential ASED modules where no penalty determination appears to have been made, and the case has been in inventory for greater than 6 months.
  3. When appropriate instruct revenue officers to
    1. Proceed with investigation
    2. Prepare Form 4183, Recommendation Re: Trust Fund Recovery Penalty Assessment
    3. Secure Form 2750, Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty, if necessary, from all persons who appear responsible for the Trust Fund Taxes, but did not collect, account for and/or pay the taxes. This consent must be completed by both the taxpayer and the Service on or before the ASED.
    4. Proceed with assessment, if appropriate
  4. Check to ensure the revenue officer made a determination and has input the ASED Review Indicator to IDRS
    ” 1″ — Penalty assessed
    ” 2″ — Unable to locate responsible persons
    ” 3″ — No collection potential for any responsible person
    ” 4″ — All trust fund amounts paid
    ” 5″ — Penalty not applicable
  5. Report the expiration of any ASED per instructions in IRM 5.7.3.8, Reporting Expiration of TFRP Statute.

1.4.50.2.1.9.3  (01-01-2004)
Monitoring Trust Fund Recovery Penalty (TFRP) Investigations

  1. Use the Automated Trust Fund Recovery (ATFR) Area Office (AO) application to:
    • Monitor the six month determination period
    • Determine if imminent statute cases have been addressed
    • Periodically review TFRP cases to ensure timely investigations are conducted and recommendations are made
    • Consider matching the ATFR inventory with inventory assigned to the group and resolve any discrepancies.
  2. The ATFR application is also used to approve revenue officer actions such as,
    • Delay of determination
    • Nonassertion Recommendation of Uncollectible Trust Fund Recovery Penalty
    • Recommendation of Trust Fund Recovery Penalty Assessment
    • Cases closed to the Queue, as Offer in Compromise, or In-Business Installment Agreement
  3. For additional information on the use of this application see Document 10195, Automated Trust Fund Recovery (ATFR) Application.

1.4.50.2.2  (07-01-2007)
Reviews

  1. Providing ongoing employee feedback that is candid and meaningful is essential to employee satisfaction and is an integral part of the group manager’s responsibilities. Reviews of employee work should seek to:
    1. Assess the employee’s effectiveness in meeting the expectations established in their Critical Job Elements
    2. Assess the employee’s efficiency in carrying out the laws, procedures, and policies of the Service. For example, ensure revenue officers are complying with IRM 5.1.10.3 (1), “In most cases, the initial contact with all taxpayers will be the result of a field call.”
    3. Identify and address performance problems
    4. Assess the employee’s ability to properly plan and schedule field, office, and flexiplace work activity
    5. Ensure the employee is taking timely and appropriate actions to bring the case to a prompt and proper resolution
    6. Assess employee effectiveness in developmental case assignments
    7. Assess the employee’s effectiveness in meeting the IRS Retention Standard for the Fair and Equitable Treatment of Taxpayers
  2. All reviews relating to a revenue officer’s case work must be in writing. Use of the Embedded Quality Review System (EQRS) described in IRM 1.4.50.2.1.10(1)d, is required when reviewing case actions. The EQRS Individual Feedback Report, the EQRS generated replacement for Form 5188-A, provides a printed record of your ratings and the narrative comments in which the revenue officer’s performance in relation to specific EQRS attributes are summarized. Group managers should familiarize themselves with IRM 5.13.2 and the Field Collection Job Aid which provide specific guidance related to Embedded Quality attributes and how to use them.
  3. Territory managers will schedule and conduct EQRS Consistency Reviews with group managers on a quarterly basis. Consistency Reviews require all managers within a territory to review the same cases to compare attribute results and to discuss how rating guidelines can be applied to achieve consistency of how attributes are rated. Refer to IRM 5.13.1.5.3 for review procedures and guidelines.
  4. At the beginning of the fiscal year, the manager will develop a review schedule for the group that includes all mandatory reviews (IRM 1.4.50.2.2(2)), consultations and other optional reviews. Optional reviews may include additional office or field visitations, time and workload reviews, etc. The review schedule should provide for a fair and accurate assessment of the employee’s overall performance throughout the rating period.
  5. Mandatory reviews represent the minimum review requirements that must be completed for each employee. It is intended that the minimum requirements will provide managers with the an opportunity to spend more time reviewing and developing revenue officers that need additional feedback and assistance.
    Mandatory reviews include:

    1. At least one annual field visitation or office observation with each revenue officer, GS-11 or below.
    2. At least one morning after review with each revenue officer.
    3. Mid-Year appraisals/reviews. Include a minimum of six cases prior to the mid-year appraisal. (See IRM 1.4.50.2.2.2). The mid-year appraisal should occur at the mid-point (six-months) of the employee’s appraisal period.
    4. Annual case reviews. Include a minimum of twelve cases prior to the annual appraisal. (Review six cases prior to the mid-year progress review and six cases prior to the annual appraisal. (See IRM 1.4.50.2.2.2)).
    5. Collection Consultations
  6. Collection Consultations (CC) are non-evaluative and are designed to facilitate managerial engagement and knowledge sharing in an informal setting. The consultation process is also an effective tool for prompting one on one case discussions with revenue officers, providing guidance and identifying training issues. Cases in which you have included in an evaluative review (EQRS Individual Feedback Report) and have scheduled a follow-up review on EQRS are automatically removed from the Collection Consultation process. Cases in which you have completed an evaluative review (EQRS Individual Feedback Report) and have not scheduled a follow-up on EQRS will remain in the Collection Consultation process. It will not be uncommon to have cases move back and forth between EQRS and the Collection Consultation process.
  7. When necessary based on case reviews, other forms of review, the consultation process, field or office observation, etc., you have the authority to require your employee to obtain your approval before taking subsequent case actions.

    Example: Employees who inappropriately extend deadlines or delay case actions can be required to obtain your approval of their extensions in the future so as not to deter or delay timely case resolution. The ICS Outlook Calendar is an excellent tool that can assist the GM and RO when Workload Management issues are found.

  8. Group managers will continually review information gathering activities by their employees. See 5.1.1.3.1, Group Manager Review of Information Gathering for additional guidance.
  9. For additional guidance on preparing reviews, narratives and appraisals see IRM Exhibit 1.4.50-7.

    Note:

    To assist Territory Managers and Area Directors in the performance of their operational duties, Exhibits 1.4.50-8 and 1.4.50-9 respectively have been added.

1.4.50.2.2.1  (07-01-2007)
Case Reviews

  1. Choose a sufficient number of cases to review to ensure a thorough evaluation of each employee’s performance. Scheduling of the analysis may be announced or unannounced at the option of local management.
  2. Ensure case selection is consistent with current priorities in the business plan. In addition to pyramiders consider in-business trust fund, CSED/ASED, large dollar, cases with FPLP indicators, overage and no activity cases. When reviewing BMF cases, the appropriateness of L903 actions should be evaluated. Emphasize cases in these categories on which there have been ten or more touches and cases that have been assigned for more than 120 calendar days
  3. You must use the Embedded Quality Review System (EQRS). The review items on the EQRS Individual Feedback Report correspond with the performance standards of a revenue officer’s critical job elements. In general, deficiencies relating to a critical job element should be noted as an area of special concern if found in 25 percent or more of the cases reviewed. There may be instances where a single deficiency (i.e., expired statute) is critical. The attribute narrative should summarize the revenue officer’s performance in relation to specific EQRS for each individual case reviewed.
  4. You must also summarize the employees overall performance on all cases reviewed, including the results of morning after reviews, field/office visitations, etc., as part of your mid-year and/or annual performance assessment. Narrative feedback should address positive as well as negative aspects of an employee’s performance (See IRM Exhibit 1.4.50–7).
  5. As part of any case review, prepare the EQRS Individual Feedback Report in duplicate and include all applicable case data. Both you and the revenue officer must sign it. Give the original Individual Feedback Report to the revenue officer for follow-through on case recommendations and a due date. Retain the duplicate in the employee’s performance file (EPF) for follow-up. Discuss all recommended actions entered on the Individual Feedback Report with the revenue officer to ensure that there is a complete understanding about how, what, when and why to take specific actions. Written performance feedback (Individual Feedback Report, 6067, memorandum, etc.,) must be provided to the employee within 15 work days. The 15 day time frame starts from the time the supervisor becomes aware of, or should have been aware of, the event addressed in the recordation/feedback item.
  6. Use the ICS History picklist to note “Case Reviewed” and the date of the review in the case history. Although you may suggest or request specific actions in the case history, you should avoid making numerous case decisions for the revenue officer. Documentation of an evaluative nature should not be entered in the case history
  7. As part of any case review, the manager must determine if the assigned grade level is still accurate. See IRM 1.4.50.2.1.2.

1.4.50.2.2.2  (07-01-2007)
Requirements for Annual Performance Case Reviews

  1. You are required to select a minimum of 12 open cases per year for review that meet the criteria in IRM 1.4.50.2.2.1. Review at least six cases prior to the mid-year progress review and at least six cases prior to the annual appraisal.
  2. Use EQRS case specific attributes, EQ case summary narratives and performance summaries for all reviews conducted during the rating period to create performance feedback. Feedback must indicate to the employee how they are meeting or not meeting the EQRS attributes and aspects of the critical job elements.
  3. If you have requested the RO take specific actions, a follow-up review should be scheduled 60-90 days after the initial review to ensure your instructions are being followed and the case is moving toward resolution. The follow-up review will generally be limited to the cases in which a follow-up review has been scheduled unless you need to see other cases to document a performance trend. Using EQRS, prepare a narrative conveying the results of the follow-up review. Cases in which you have scheduled a follow up review are automatically removed from the Collection Consultation process until such time as no additional follow-up is scheduled.
  4. Provide the employee with the narrative within 15 work days of the follow-up and place a copy of the document in the Employee’s Performance Folder.
  5. The mandatory field visitation and morning after review, IRM 1.4.50.2.2(2), is in addition to this minimum case review requirement.

1.4.50.2.2.3  (08-01-2006)
Field and Office Observations

  1. Observing the revenue officer during face-to-face contacts, either in the field or office, provides an excellent opportunity for you to assess his/her:
    1. Ability to conduct interviews
    2. Ability to communicate and interact with taxpayers
    3. Knowledge of policies and procedures
    4. Ability to deliver fair and courteous treatment to all taxpayers
  2. During your observations evaluate the revenue officer for:
    1. Ability to secure material information necessary to determine appropriate case direction
    2. Delivery of fair and courteous treatment of taxpayers
    3. Ability to address the various rights of the taxpayer (Pub. 1, Pub. 594, IRC 6320 and 6330, Collection Appeals Program)
    4. Use of Interest Based Negotiating techniques
    5. Ability to recognize and respond to taxpayer concerns, issues and interests
    6. Pre-contact preparation
    7. Itinerary planning
    8. Effective use of time
    9. Ability to manage difficult, unexpected, complex or unusual circumstances
    10. Ability to appropriately recognize and address third party contact situations
    11. Observation of proper disclosure requirements
  3. Provide feedback to your revenue officers based on all your observations. See 1.4.50.5.8.
    • Form 6067, Employee Performance Folder Record
    • Formal review documents

1.4.50.2.2.4  (08-01-2006)
Morning After Reviews

  1. The Morning After Review will be used to measure the overall effectiveness of the RO’s field contact and will include observation of the following items:
    1. Clear explanation of required actions/dates – IRM 5.1.10.3.2.(4)
    2. TP Rights Observed – IRM 5.1.10.5
    3. Timeliness of contact – IRM 5.1.10.3
    4. Clear explanation of possible consequences , IRM 5.14.1.5.(5)C, IRM 5.14.1.5.3(10)C, 5.14.9.3.(2)
    5. Initiate data gathering for TFRP Info – IRM 5.1.10.3.2.(5)
    6. Lien requirements – IRM 5.12.2.3 & 5.12.2.4
    7. Pyramiding prevention – IRM 5.1.10.3.2(2)f
    8. Full compliance check – IRM 5.1.11.2.3
    9. Documentation requirement – IRM 5.1.11.2.3.1
    10. Pre-contact analysis – IRM 5.1.10.1(1)
    11. Effective use of field time/time utilization – various IRM sections & CJE 5
    12. Planning & scheduling
  2. Morning After Review should be conducted within three work-days of the RO’s field visitation date.
  3. Morning After Reviews should be unannounced to help enhance the opportunity to accurately capture the events that occurred during the field contact(s).
  4. Review will be documented on EQMS and include a cover narrative to summarize the overall effectiveness of the field time.
  5. Documents should be shared with the RO and maintained as part of the EPF to be used in preparation of the Mid-Year/Annual Appraisal.

1.4.50.2.2.5  (08-01-2006)
Work Submitted for Approval or Closure

  1. When work is submitted to you for approval, you have an opportunity to evaluate your employees’ performance as well as the quality of their work. This also enables you to prevent deficiencies from occurring. Check for accuracy and level of quality before approving reports of currently not collectible taxes, installment agreements, requests for adjustment, seizure documents, TFRP investigations and recommendations, fraud referrals, and any other document prior to submission to another function. The quality of the work that leaves your group is a reflection on you as a group manager.
  2. Closed cases also provide an opportunity to evaluate individual performance as well as the overall quality of your group’s product.
  3. When reviewing cases submitted for approval or closure, look for performance that reflects an employee’s adherence to IRM standards as well as other established policies and procedures. Should you choose to use this review for performance recordation, document using EQRS and provide a copy of the Individual Feedback Report to the employee and file a copy in their Employee Performance Folder.
  4. ) For specific items to check while reviewing work submitted for approval, refer to Exhibit 1.4.50-2.

1.4.50.2.2.6  (07-01-2007)
Consultative Process

  1. The Consultation Process is designed to facilitate, in an informal setting, managerial engagement and knowledge sharing. The process is focused on that portion of the group’s inventory that has been identified as Business Priority cases and which is not being actively reviewed (with scheduled follow-up reviews) for performance evaluative purposes.
  2. Current Business Priority cases contain one or more of the following indicators:
    • Overage
    • Potential Overage
    • CSED
    • ASED
    • FTD Alerts over 45 days
    • Lapses in activity of greater than 60 days
    • No initial contact within prescribed time frames
    • Pyramiding since RO assignment
    • Any case the GM specifically designates as a Business Priority
  3. Unlike formal case reviews, which focus on the quality of the revenue officer’s casework as evidenced by case documentation, the consultation process focuses on quality through discussion and interaction between the manager and the revenue officer. Active listening is critical to the success of this process to ensuring appropriate issues are raised, proper actions and resolutions are identified and necessary skills are transferred.
  4. ) The Consultation Process is not evaluative in nature. Its goal is to ensure that cases move as efficiently as possible. Consultations emphasize timely contacts and actions that facilitate appropriate case resolutions
  5. The process requires discussions on Business Priority cases in each revenue officer’s inventory to determine:
    1. The Proposed Actions (from consultation pick list).
    2. The Planned Completion Date - the date the Proposed Actions are planned to be completed.
    3. The Plan of Action that will resolve the case or move the case toward resolution.
    4. The presence of complex issues and possible resolution of these issues.
    5. Status of timely contacts.
    6. Proposed case resolution date.
  6. As noted above, discussion of case issues is critical to the non-evaluative consultation process. Thus, documentation requirements are as minimal as possible but should include the following information:
    1. At least one Proposed Action from the consultation pick list.
    2. A Planned Completion Date - this is the date the Proposed Action (s) are planned to be completed. The Planned Completion Date should be set prior to the next reminder date to help ensure the agreed upon actions have been completed and the results of those actions can be discussed on the next reminder date.
    3. A plan of action that includes specific actions the group manager and revenue officer have agreed will be taken to move the case toward resolution, target dates, how (FP, CNC, IA, etc.) and when the case will be closed must be notated in the comments/narrative section. The narrative section should not include a summary of actions that have been taken on the case but rather a plan that includes actions needed to resolve the case.
    4. Date for the next consultation. The group manager and revenue officer should determine the amount of time that will be needed to complete the Proposed Actions and other cases actions necessary to move the case forward and set the next reminder date accordingly.

    Within 24 hours of completion of the case Consultation, you should provide a print or electronic copy of the comments to the revenue officer to help ensure they have a clear understanding of their future actions.

  7. Cases that are being actively reviewed for evaluative purposes in compliance with other sections of this handbook should not be included in the consultation process. Cases that are reviewed (evaluative) via EQRS and for which you have scheduled a follow up review, will be systemically removed from the CC process. When all scheduled follow up reviews have been completed, the case will be systemically returned to the CC process after 30 days. Cases which have been reviewed (evaluative) via EQRS and for which a follow up review has not been scheduled will be excluded from the CC process for 30 days from the date of the EQRS review.
  8. There are several other situations in which cases and/or revenue officers are not to be included in the consultation process:
    1. Cases assigned to a probationary revenue officer because the employee has an OJI and a prescribed review process during the first year
    2. Cases assigned to a revenue officer who has been determined to be less than fully successful. Under this circumstance, cases are to be subject to full case reviews and consideration given to contacting Labor Relations for additional actions.
    3. Cases assigned to non-field revenue officers. For example, a revenue officer assigned to Tech Support and Insolvency.
    4. Cases assigned to revenue representatives and similar positions.
    5. Revenue officers assigned as Offer in Compromise Specialists, and OIC Examiners.
    6. ATAT CIPs until such time as there are TDA, TDI, Combo or FTD Alert issuances on the taxpayer.
  9. Case history and/or case files should be available for review, if warranted, during the consultation process. This may prove to be very helpful when consulting with revenue officers who are newly assigned to a group, weak in determining effective case actions, etc. To be most effective, a face-to-face consultation is preferred, but there may be occasions/situations where consultations via telephone may be performed.
  10. As indicated above, the consultation process is non-evaluative. Consultation documentation does not meet requirements for evaluative documentation. However, it is not inconceivable that a consultation discussion will give rise to questions concerning a revenue officer’s performance. In those situations, it would be appropriate to discontinue the consultation discussion and move the case(s) with questions regarding the revenue officers performance to the formal review process.

1.4.50.2.3  (01-01-2004)
Revenue Officer Case Documentation

  1. Specific guidance for revenue officer case documentation is provided in various sections of Part 5 and summarized in Exhibit 1.4.50-4.
  2. The need for clear accurate, complete, and high-quality documentation is extremely important. Incomplete documentation will negatively affect:
    1. Subsequent revenue officer case actions
    2. Ability to review and evaluate case activity
    3. Actions by other employees
    4. Quality Review System results.
    5. Cases presented in legal proceedings

    For Example:Ensure that revenue officer’s clearly document the reason(s) why they have determined that the filing of a NFTL is not appropriate.

1.4.50.3  (01-01-2004)
Protecting Taxpayer Rights

  1. A primary responsibility of managers must be to monitor employee practices and actions to ensure that taxpayer rights are always observed during our efforts to bring taxpayers into compliance.
  2. Taxpayer rights include but are not limited to the following:
    1. Right to privacy
    2. Right to due process
    3. Fair and courteous treatment
    4. Proper notification of third party contacts
    5. Protection from unauthorized disclosure
  3. Section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA ‘98) calls for the termination of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that the employee willfully committed any act or omission described below:
    1. Failing to obtain required approval signatures when making a seizure
    2. Providing a sworn false statement in a “material matter ” concerning a taxpayer
    3. Violating the constitutional rights of or discriminating against taxpayers or employees
    4. Falsifying or destroying documents to cover a mistake concerning a taxpayer
    5. Receiving a criminal conviction or civil judgment for assault or battery on a taxpayer or employee
    6. Violating the Internal Revenue Code, IRS regulations or policies to retaliate against or harass taxpayers or employees
    7. Misusing Internal Revenue Code section 6103 to conceal information from Congressional inquiry
    8. Failing to file a federal tax return on or before its due date, unless it is due to reasonable cause
    9. Understating federal tax liability, unless it is due to reasonable cause
    10. Threatening an audit for personal gain

1.4.50.4  (01-01-2004)
Use of Statistical Data

  1. IRM 1.5.2, Managing Statistics In a Balanced Measurement System, provides guidance to prevent the use of statistics to:
    1. Evaluate employees, or
    2. Impose or suggest production quotas or goals with respect to such employees
  2. You are prohibited from using records of tax enforcement results (ROTERs) to evaluate any employee who exercises appropriate judgment with regard to determining tax liability or ability to pay. ROTERs are data, statistics, compilations of information or other numerical or quantitative recordations of the tax enforcement results reached in one or more cases, but do not include tax enforcement results of individual cases when used to determine whether an employee exercised appropriate judgment in pursuing enforcement of the tax laws based upon a review of the employee’s work on that individual case. This prohibition includes:
    • Self-assessments
    • Awards narratives
    • Case/workload reviews
    • Performance plans or
    • Narrative feedback to evaluations
  3. You are also prohibited from using ROTERs to impose or suggest production goals or quotas for employees or groups of employees. Examples of prohibited ROTERs include but are not limited to,
    • Number of delinquent returns secured
    • Number of delinquent returns secured with full payment
    • Full payment rate
    • Number of seizures made
    • Number of levies issued
    • Number of OICs recommended for acceptance
    • Number of accounts reported currently not collectible
  4. For more specific information see IRM 1.5.1, The IRS Balanced Measurement System: A New Approach to Measuring Organizational Performance IRM 1.5.2,Managing Statistics in a Balanced Measurement System and IRM 1.5.7, Section 1204/Regulation 801 Guidance for Small Business/Self Employed (SE/SE).

1.4.50.5  (01-01-2004)
General Managerial Responsibilities

  1. Managers are responsible for ensuring that proper security measures are taken to protect taxpayer privacy and to ensure that any customer comments/complaints are properly recorded and addressed.

1.4.50.5.1  (08-01-2006)
IDRS Security

  1. IDRS security briefings are included in the mandatory Annual On-Line Briefings. IDRS security should also be reinforced through discussions at group/unit meetings.
  2. Employees should be reminded to complete, Taxpayer Data Access Form, if an account is inadvertently accessed, or when applicable.

1.4.50.5.2  (08-01-2006)
ICS Security

  1. You must review the ICS report of acting group manager activity at least quarterly to ensure actions taken by acting group managers do not appear to be inappropriate.

1.4.50.5.3  (01-01-2004)
Fair Debt Collection Practices

  1. Internal Revenue Code § 6304, Fair Tax Collection Practices, imposes certain restrictions with respect to tax collection. During a case review or upon receiving a complaint from a taxpayer, you may identify a potential violation of those restrictions. Potential employee violations of the Fair Debt Collection Practices Act (FDCPA) (see IRM 5.1.10.2, Fair Tax Collection Practices) must be reported to the local Labor Relations Specialist by the close of the next business day following notification of the alleged violation.
  2. To ensure collected data is complete and accurate, use the following FDCPA issue codes when reporting the potential violation. Labor Relations uses these codes for tracking on the Automated Labor and Employee Relations Tracking System (ALERTS).
    Issue code Issue
    • 141 Fair Tax Collection Unusual Contact with Taxpayer
    • 142 Direct Contact with Taxpayer without Representative or Taxpayer Consent
    • 143 Contact At Taxpayer Employment without Consent
    • 144 Harassment/Abuse Use/Threat of Use
    • 145 Use of Obscene or Profane Language to Abuse
    • 146 Continuous Telephone Calls with Intent to Harass
    • 147 Telephone Calls to Taxpayer without Meaningful Disclosure of Identity

1.4.50.5.4  (01-01-2004)
Other Managerial Responsibilities

  1. Managerial responsibilities include but are not limited to:
    1. Developing employees
    2. Evaluating employee performance and providing counseling
    3. Addressing employee conduct issues
    4. Fostering good working relationships
    5. Defining goals and course of action
    6. Assigning and directing work
    7. Instructing employees in the application of procedures and guidelines
    8. Displaying integrity in all actions

1.4.50.5.5  (01-01-2004)
Administrative

  1. Group Managers are responsible for performing certain administrative functions for their employees including but not limited to:
    1. Maintaining time and attendance records
    2. Certifying overtime records
    3. Approving scheduled and unscheduled leave
    4. Controlling and approving travel
    5. Maintaining safe working conditions
    6. Holding group meetings
    7. Keeping employees current on all applicable policies and procedures
  2. For additional information, see IRM 1.4.1.3, Administrative Responsibilities.

1.4.50.5.6  (01-01-2004)
Working with NTEU

  1. Group Managers who supervise bargaining unit (BU) employees must:
    1. Notify the requisite chapter regarding 7114 meetings when you plan to discuss with your employees changes in personnel policies, practices and working conditions
    2. Make sure employees have the opportunity to be represented at formal discussions regarding employee grievances (see IRM 6.771.1 and IRS/NTEU National Agreement), other personnel matters, and conduct issues.
  2. The IRS/NTEU National Agreement can be found at the National Agreement Resource Center web-site at (http://hco.web.irs.gov/1Workforce/na/header.htm) or is available on a searchable CD-ROM. To order the CD version, contact the Area Distribution Center and request document number 11678 (dated 12–2005). The catalog number is 32781U. Customers must provide their order point number and the catalog number listed above.
  3. For additional information, see IRM 1.4.1.3.1, Agreements with NTEU or contact the local Labor Relations Specialist.

1.4.50.5.7  (01-01-2004)
Employee Development and Training

  1. Group Manager roles and responsibilities in the area of employee development and training include but are not limited to:
    1. Orienting new employees
    2. Training new employees (formal and on-the-job)
    3. Training and developing all your employees to include professional/technical and clerical employees
    4. Assisting and advising employees preparing an Individual Development Plan (IDP/CLP), see also IRM 1.4.1.7.
    5. Delegating acting managerial assignments
    6. Continuing education for employees to maintain and update knowledge and proficiency in technical areas
    7. Providing opportunities such as details to facilitate career development
    8. Ensuring employees have a working practical knowledge of tools to perform their duties, i.e. ICS, ATFR, ALS, etc.
  2. For additional information, see IRM 1.4.1.7,Employee Development and Training.
  3. Group Managers can also find information at the Strategic Human Resources web site