1.4.29. SB/SE Campus Exam/AUR, and W&I Exam Operations

(1) Managers will refer to other guidelines outlined in other IRMs.

• Part 1, Organization, Finance, and Management

• Part 4, Examining Process

• Part 25, Special Topics

(1) This IRM section contains information for managing in the SB/SE Campus Exam/AUR and W&I Campus environment. This IRM was created to communicate management responsibilities and provide resources for successful delivery of management related tasks. Information previously communicated in IRM 1.4.17.4, Service Center (Campus) Examination Management, specific to SB/SE Campus Exam Managers is included in this IRM. Information in this IRM is intended for use by SB/SE Campus Exam/AUR and W&I Campus Managers.

(1) The authorities of this IRM include the following:

• IRM 1.2.1.2.1, Policy Statement 1-1, For Mission of the Service

• IRC 6103, Confidentiality and Disclosure of Returns and Return Information

• IRC 6402, Authority to make Credits or Refunds

• IRC 7801, Authority of Department of the Treasury

(1) This IRM was created to communicate management responsibilities and provide resources for successful delivery of management related tasks.

(2) Managers in SB/SE Campus Exam/AUR (CEA) and W&I, are responsible for managing paper and/or telephone inventory. Proper workload management is essential for timely responses to customers and/or account transactions. Due to the variety and complexity of work in Compliance Services, managers must be familiar with the many aspects to managing workloads such as:

• Providing employee oversight and development

• Conducting reviews

• Providing adequate training

• Establishing controls and priorities

• Using available reports and management tools to monitor the operation

• Processing work within established time frames

• Correcting imbalances in work inventory

• Providing adequate staffing for inventory

• Being involved in the daily operation

• Managing time effectively

(3) SB/SE managers should adhere to the Campus Exam/AUR Operating Guidelines issued for the current fiscal year.

(1) Acronyms used within this IRM are shown in the table below:

(1) COBR reports are used to brief the SB/SE Commissioner on a monthly basis.

(2) COBR reports provide year to date information on resource usage and inventory activity for major operational program objectives. There are three COBR Reports for Exam

1. EITC

2. Discretionary

3. Quality

(3) COBR Reports are reviewed to determine if the Operation is on target to their Plan. If the Operation is not on target, then information should be obtained to determine what actions can be taken to meet the business measure targets.

(4) COBR reports provide information for SB/SE, each campus, and Specialty. The information is shown for the current fiscal year cumulative data and two prior years, with percentage columns comparing the current to the prior year, the Plan to date, and the FY Work Plan. During Mid-Year assessments a column is added for FY Projected Year-End Accomplishments.

(5) Line items on the Exam COBR:

1. FTE (Full Time Equivalent – Staffing) – EITC, Field Support, TEFRA, and Non-TEFRA (Discretionary)

2. Dollars – Recommended, per return, and revenue protected

3. Closures – Closures for Corr Exam broken down to categories

4. TEFRA and Non-TEFRA (for Discretionary)

5. Individual Masterfile (IMF) and Business Masterfile (BMF)

6. IMF closures >$200K and $1Mil

7. BMF closures for Small Business, Specialty, and Large Business

8. Schedule C closures

9. Campus and Field Reconsiderations (Recons) and Claims

10. Productivity – Closures per FTE for Correspondence (Corr) Exam

11. New Starts – Starts for Corr Exam, and Campus and Field Recons

12. Timeliness – The average number of cycle days from the Exam Start Date to Disposal Code Date. This excludes cases closed in EGC 5033 Bankruptcy and EGC 5055 Disaster

13. Correspondence – Overage percentage, and actual count of total mail and mail over 30 days old

(6) Line items on the Exam Quality COBR:

1. Employee Satisfaction – The results from the Employee Satisfaction Survey.

2. Taxpayer Satisfaction – The percent satisfied from the Customer Satisfaction Survey. This information is obtained from a third party vendor conducting mail surveys on closed correspondence cases.

3. Quality – Quality results for Paper and Telephones for Accuracy, Timeliness, and Professionalism.

4. Telephones – Level of Service and Adherence to Schedule.

(7) COBR reports are available on the IRS Intranet; check with leadership for the correct URL.

(1) The Corr Exam Targets at a Glance (TAAG) report is a summary of the monthly COBR reports (Exam and Quality) for the current Fiscal Year. SB/SE and each campus have a report. For SB/SE, measures not within +/- 3 percent of target are highlighted in yellow, and measures not within +/- 5 percent of target are highlighted in red. W&I measures not within +/- 5 percent of the target are highlighted in yellow, and measures not within +/- 7 percent of target are highlighted in red.

(2) The TAAG is used by the SB/SE Campus Compliance Director for discussions with the campus Operations Managers to address measures in red or yellow. In W&I, the TAAG is used by the Director, Refundable Credits Examination Operation for discussions with the Director, Return Integrity & Compliance Services.

(1) The New Start Report is used to track the number of weekly and year-to-date new starts by inventory type. Each campus has its own report, with separate worksheets for Earned Income Tax Credit (EITC) and Discretionary inventory.

(2) By close of each business Tuesday, the Exam Operation Inventory Control Manager (ICM) or other designated person should update the New Start Report with actual starts. The ICM pulls the data from SSIVL (or ARP 2240 and ARP 0340) weekly and reconciles to A-CIS at the end of the monthly cycle.

(3) SB/SE Headquarters (HQ) Planning & Performance Monitoring (PPM), and W&I Program Management (PM) monitors the actual starts to the planned starts.

(4) SB/SE Workload Selection & Delivery (WSD) will update the planned start data on the report with delivery information. If it is determined that scheduled starts will be over or under the monthly schedule, by inventory type, 5 percent or 500 cases, the reason for the difference must be reported on the weekly report. Examples:

• Planned monthly starts for a project code are 1,300. In week 3 of the month, the campus projects it will start 1,200 cases for the month. Although this is more than a 5 percent difference it is less than 500, so no explanation is necessary.

• Total planned starts for the month are 12,000. In week 2 of the month, the campus projects it will start 11,250 cases. This is more than a 5 percent difference and greater than 500 cases, so an explanation would be provided when the actual starts for week 2 are reported.

(5) Changes to a start plan for SB/SE will be coordinated through the HQ PPM and WSD staff. Changes to a start plan for W&I will be coordinated through HQ Return Integrity & Compliance Services Refundable Credits Program Management (RCPM) staff.

(6) Maintaining the schedule for planned starts is imperative to ensure the closure targets are met at the end of the fiscal year.

(7) Managers should know the types of cases being worked and ensure that manual starts are done timely.

(1) The Monthly Resource Report provides detailed FTE, inventory, and productivity data for FAC 7F programs, including Correspondence Exam. This report breaks down measures reported on the COBR for each campus, while aligning the Financial Reviews with the COBR, to assist the campuses with monitoring FTE for both Finance and COBR measures.

(2) Items on the MRR:

1. FTE – Cumulative Year-to-Date, Plan-to-Date, and Work Plan by program code

2. Overhead, Training, and Overtime reports

3. Reconsiderations – FTE and closures by fifth digit program code

4. Inventory – Open New Starts, Closures from New Starts, and Closures from WIP (Work in Progress) by project code

5. Productivity – Closures per FTE, hours per case, no change rates, response rates, and cycle time by inventory type

6. Ad Hoc – Identity Theft, FRP, BMF, IRDM, and BLP reports

7. Finance – Work Plan changes from the Financial Review process

8. Reconciliation – Reconciles the Finance Reports by Org Code to the COBR categories

(1) SB/SE Campus Compliance and W&I Compliance Examination (CCE) has two Customer Satisfaction Surveys. One is a written survey by mail, and the other is an Interactive Voice Response (IVR) by telephone. The Customer Satisfaction mail and IVR surveys are for Examination Operation customers.

(2) Surveying taxpayers allows us to identify what we are doing right, as well as areas for improvement in order to deliver top quality service to America’s taxpayers. Improving customer satisfaction requires the combined efforts of all IRS employees. Front-line employees and managers are the primary providers of service to taxpayers, and can directly impact taxpayer perceptions of IRS courtesy, professionalism, accuracy, timeliness, and fairness through the actions they take (or fail to take).

(3) For each function, Customer Satisfaction survey results are reported annually at the National level. Customer Satisfaction Survey Reports for Campus Reporting Compliance are located at: Customer Satisfaction Surveys Program

(4) To provide taxpayers with complete anonymity when providing their responses, a private market research firm is used to survey taxpayers with whom we interact. This company compiles the raw data from taxpayer responses.

(5) Each Business Operating Division (BOD) has at least one Customer Satisfaction Coordinator in HQ who is familiar with the results and reports for their function. For CCE, the BOD Coordinator is in Planning and Performance Monitoring (PPM). SB/SE Research receives the raw data and compiles the results into quarterly and annual reports.

(6) PPM (for SB/SE) and PM (Program Management for W&I) staff monitors and analyzes these reports to identify improvement opportunities throughout the year. Managers should communicate improvement areas to their employees.

(7) See IRM 21.10.4.5, SB/SE CCE W&I Exam Telephone Customer Satisfaction Survey, for further information.

(1) Work Plans are based on projected availability of inventory, Field Work Plans, historical data, and campus staffing. SB/SE Campus Exam/AUR FAC 7F Work Plan programs include:

1. Correspondence Examination

2. Earned Income Tax Credit Compliance Initiative

3. TEFRA

4. Estate and Gift Tax

5. Excise Tax

6. Audit Reconsiderations

7. SB/SE Field Support

8. SS-8

9. Exam Centralized Case Processing (CCP)

(1) The Work Plan includes three Planning Periods (PP):

1. PP1 October – December

2. PP2 January – June

3. PP3 July – September

(2) Work Plans are established and monitored in three FTE categories:

1. Regular

2. Training – FTE is based on the Training Needs Assessments completed by the campuses during the Work Plan development process

3. Overtime

(1) Work Plans change throughout the year depending on different factors, such as peak months for mail receipts, telephone calls, pre-refund audits, and inventory availability. Changes to the Work Plans are done through the Financial Review and Hiring Plan process throughout the year. This is monitored by SB/SE Exam Planning and Performance Analysis (PPA), and the campus operations. In W&I, Examination Policy & Coordination and PM HQ analysts monitor the work plan.

(2) In order to reduce inventory, it may be necessary to request additional staffing. Sites must submit requests for additional FTE and/or hiring exceptions through PPM and F&S

(3) HQ staff monitors the use of FTE to ensure adherence to the Work Plan for each program, and coordinates with the Joint Operations Center (JOC) to ensure adherence to telephone staffing requirements, so that program goals are achieved.

(1) Managers must schedule available staffing for each planning period based on the correspondence workload and telephone staffing schedules. This includes scheduling of overtime, training, and seasonal furloughs.

(2) Managers are responsible for accurate reporting of Time and Attendance (T&A) in the Totally Automated Personnel System (TAPS)/Single Entry Time Reporting (SETR) system. This includes correct coding for new, reassigned, and detailed employees. Managers will verify and validate all T&As and will input corrected T&As and/or IPR adjustments when errors are identified. Managers will ensure the correct posting of SETR codes as follows:

1. T&A Organization Code

2. 3081 Assigned Organization Code

3. Accounting Code

4. Appropriation

5. FAC

6. Cost Center

7. Employee Indicator

8. Function, Program, and Time Codes

(3) Managers are expected to monitor reports weekly to ensure their employees are reporting time correctly to direct (Not Function Code 990) and overhead (Function Code 990) OFPs (Organization/Function/Program). The following reports are available for resource monitoring:

1. Time Reports – 3081s and SETR (Single Entry Time Reporting System)

2. Campus Operations Business Results Reports (COBR)

3. Work Planning and Control Reports (WP&C)

4. Resource Allocation Reports (RAR)

5. Monthly Resource Reports (MRR)

6. Other reports provided by the HQ program owners

(4) HQ Planning and Performance Monitoring (PPM) staff maintains the OFP PC List available at: SBSE Combined Campus Reports. Managers should ensure that the most current listing is being used by all employees. Requests for new program codes must be made through PPM.

(5) Managers must be consistently aware of changes to staffing and relate that information to the Operation Technical Advisor responsible for preparing the Hiring Plans. This includes gains and losses, LWOP/AWOL/Comp/Credit, overtime, and training. This is important for accurate projections for the Financial Reviews and Hiring Plans, and for Work Plan development for the next Fiscal Year.

(1) Managers are responsible for:

• Following the Training Plan and advising the Technical Advisor of any changes to training needs

• Reviewing and submitting travel authorizations and vouchers to ensure staying within the Travel budget

• Determining appropriate award amounts for discretionary awards to ensure staying within the Awards budget

(1) Hours are reported on Form 3081, Employee Time Report, by 5th digit program code.

(2) Inventory volumes (inventory, receipts, production) are reported via Batch/Block Tracking System (BBTS) on the WP&C

1. See IRM 1.4.16.8.3.1, Managers Report, an evaluative tool to manage programs. Also used to compare scheduled or projected data with actual production.

2. WP&C Program Analyst Report (PCC 6240) – Provides inventory volumes for receipts, closures, and open inventory. Used for monthly COBR reports.

(3) WP&C Program Analyst Report (PC6240) provides inventory volumes for receipts, closures, and open inventory. Used for monthly COBR reports.

(1) Audit Reconsideration cases must be controlled on CEAS and/or IDRS (TXMOD) within 14 days of receipt. See IRM 4.13.3.1.7, Controlling the Case.

1. CCA/42/43 IDRS Report is used to monitor TXMOD controls.

2. RGS reports can be used also.

(1) The Virtual Call Center (Enterprise) links through a central location UCCE system used in Exam sites.

(2) Intelligent Call Management (ICM) routes calls based on UCCE data (specific set of characteristics) to the site with the longest available agent in the appropriate skill group. If no agent is available, the call is queued at the Enterprise level until an agent becomes available and only then is it routed to a site.

(3) All Toll-Free telephone data is captured daily and stored in the web-based Enterprise Telephone Data (ETD) Warehouse. ETD stores data for historical use and also produces daily, weekly and ad hoc reports at the national (Executive Level Summary) and site level, including directorate roll-ups of remote sites. ETD also stores raw data captured from the ACDs and the data is available for research and troubleshooting. Site-level measures are also available on ETD when appropriate.

(4) The role of a manager, in the Enterprise environment, is to ensure the right number of people with the right skills are available to answer calls.

(1) JOC programs ICM (through scripts that use business rules) for maximum call routing efficiency, based on demand and assistor availability.

(2) UCCE telephone system provides monitoring capabilities, data base records and management information.

(3) The UCCE telephone system gives managers and Systems Analysts (SAs) access to most of the features such as:

• Monitoring agents (listening in on calls in progress)

• Notifying agents (notifying an agent whom you are monitoring to call you)

(1) Each Manager ensures all employees scheduled for telephone duty are signed into the UCCE systems and their name is displayed on Aceyus. This allows the manager to see the current phone status of each employee.

(2) Review the screens for all the following:

1. Assistors signed-on the system from the day before, who may have forgotten to sign-off.

2. Assistors are signed-on and ready to take calls when the phone lines are open.

3. If applicable, English/Spanish assistors are available to cover calls.

4. Assistors are sign-on to the correct agent group, if applicable.

5. Assistors are using the appropriate idle code and time for lunch, break, temp-off, phone inventory, hold wrap, training, meeting and read time, if applicable.

6. Monitor the length of time an assistor spends on a call.

(1) JOC controls all announcements and scripts used on toll-free telephone numbers.

(2) Announcements are valuable tools to:

1. Inform callers of answering delays

2. Provide basic information such as the address or phone number

3. Inform callers of the time frame before receipt of a fax can be confirmed or before correspondence is reviewed

(1) As a Compliance manager, telephone data is available to assist you in evaluating the service being given to taxpayers and determining the efficiency and availability of site-level staff.

(2) Managers and Systems Analysts (SA) must determine on a half-hourly basis by application if staff is available as scheduled. If less than the required number of agents is signed on, an explanation is required per adherence guidelines. This is normally accomplished by contacting the JOC Monitoring Room to notify JOC of the shortage and the reason (i.e., local inclement weather) the site will be understaffed.

(3) Managers must ensure their employees are signed on to the telephone system and taking calls when scheduled. This reduces shrinkage, which is considered unscheduled time away from normal scheduled activities. Examples of shrinkage include:

• Extended read and meeting times

• Tardiness

• Leaving early

• Higher than expected attrition for day (e.g., sick leave)

• Scheduled breaks not followed

• Unauthorized breaks

• Extended breaks or lunch periods

(4) JOC, in collaboration with Compliance headquarters and site management, makes daily real-time adjustments to staffing levels based on actual demand and actual staffing.

(1) Managers should ensure all employees assigned to answer calls are at their workstations taking calls.

(2) Managers will be notified by local site System Administrators (SA) or Department Managers if changes are needed in scheduled staffing based on contacts from JOC. This could include adding staff in a specific agent group or taking employees off the telephones to do other work. It is important for managers to minimize the amount of time it takes for employees to transition to a different work assignment, i.e. to start taking calls or to start other work.

(1) Employees may need to make outgoing calls to secure additional information to resolve an inquiry.

(2) Employees making outgoing calls on their UCCE phones are not counted as part of ready staffing for site level adherence to schedule, nor are they considered in routing calls. Managers should monitor the number of outgoing calls to ensure adherence to IRM 4.19.13.10.1, Taxpayer Responses - Prior to Status 24.

(3) The wrap time for an employee for outgoing calls should be appropriate to the type of call.

(1) A site may receive calls normally not handled when there is a hardware or network failure. When failures occur, calls do not route out to Intelligent Call Management (ICM) but instead queue locally. Site system administrators (SAs) are responsible for identifying calls in applications not currently staffed and contacting site management to place employees in the appropriate agent group to handle the call or write a referral if the call cannot be fully answered.

(1) Efficient telephone staffing is one of the keys to meeting the planned Level of Service (LOS).

(2) Managers must ensure staffing is efficient. An increase to the AHT can impact Level Of Service (LOS) and other business measures and in turn increase the need for staff. Circuit availability may also be impacted.

(3) Information is available from system reports for you to monitor the efficiency of your staff. Reports available include:

1. Average Handle Time

2. Wrap Time

3. Idle Report

4. Agent Activity Report

5. Sign On/Sign Off Report

6. Ready Report

7. Outbound Report

8. Short Call Report

9. Agent Transfer Report

(1) End of day activities involve reviewing the Aceyus screens for the following:

1. Assistors in wrap or idle that should be signed off the system.

2. Assistor reports showing available, wrap, idle, break and other information.

Note: Call sites complete Automated Time Tracking System (ATTS) 3081 at the end of each day. ATTS is a tool designed to consolidate telephone data from UCCE and produce a time report which is used for SETR input.

(2) An end of shift review of UCCE system concerns and problems should be completed. These should be shared with the manager(s) responsible for the next phone shift/rotation. This allows for a review of assistors signing-on for the next shift at the start of their Tour of Duty (TOD) to help take calls when in the phone rotation.

(1) The System Administrator/Telephone Analyst (SA/TA) is a valuable resource person regarding the features of the UCCE system.

(2) Managers must coordinate with their SA/TA on any activity limiting the sites ability to deliver its commitment for scheduled Automated Call Distributor (ACD) time.

(3) The SA/TA provides assistance on the following:

1. Information about system operations and call routing

2. Explanation of various UCCE reports

3. Identification of data availability and creating reports

4. Assessment of current call site performance

5. Networking information

6. Monitoring procedures

7. UCCE equipment repair

8. Database changes

(1) Manager calls should be very rare. While tax examiners are encouraged to make every effort to handle taxpayer assistance calls, there are instances in which managerial calls are warranted, such as,

• Taxpayer compliments

• Taxpayer complaints

• Taxpayer disagreements with the tax examiner’s determination

(2) If an assistor refers an excessive number of calls, it is likely that additional training and coaching is needed in "Effective Communication" and/or "Working with Difficult Taxpayers."

(3) Remember everyone in the IRS is an advocate for the taxpayer. Appropriate actions should be taken to correct the taxpayer’s problem on first contact. However, if you cannot correct the problem AND the taxpayer’s issue meets Taxpayer Advocate Service (TAS) criteria, as outlined in IRM 13.1, Taxpayer Advocate Case Procedures, refer the case to TAS using Form 911.

(4) Encourage assistors to practice techniques to diffuse a taxpayer's anger, reassure taxpayers that they can assist with the issue, and make every effort to handle the call themselves. However, some taxpayers:

• Immediately want to speak with a manager,

• Are only satisfied by speaking with a manager even though the assistor has provided the requested assistance,

• Want to complain about the service the IRS has provided, or

• Want to compliment the service the IRS has provided.

(1) Telephone monitoring allows managers to determine whether the employee:

1. Addressed disclosure issues,

2. Treated the customer with respect, courtesy and fairness,

3. Researched reference material accurately,

4. Followed IRM 4.19.19, Campus Examination Telephone Contacts, and Integrated Automation Technology Tools (IAT),

5. Resolved the case per IRM guidelines,

6. Provided an accurate answer,

7. Applied appropriate communication skills, and

8. Conducted a concise successful interview.

   Note: All telephones subject to monitoring must be properly labeled so employees know that calls may be recorded/monitored. Calls are recorded via the Contact Recording system.

(1) See IRM 1.4.16.8.2, Unified Contact Center Enterprise (UCCE) Reports, for information.

(1) Critical Job Element (CJE) 5, Business Results - Efficiency, provides the performance expectations for Timeliness and Meeting Deadlines, Time Utilization, and Workload Management. This involves the following:

• Inventory time is appropriately used to work cases

• Casework is completed in an efficient manner

• Inventory is appropriately managed

• Closed Case Review – a review of a completed examination

• Side by Side Review – a review of an employees work either at the desk or at the time the employee is assigned to telephone duty

• Time on Case Review – a review to determine if the direct examination time is charged properly on each case and on Form 3081

(2) Consider the following factors when performing a Workload Management/Efficiency review:

• Level of training and experience of the employee

• Specialization of work

(3) The review can be performed by directly observing the employee (side by side) or reconstructing the actions taken by the employee during the defined period. Typically, this would be a block of time ranging from one to four hours or two complete cases and will include, but is not limited to, the following:

• Open Cases - including overage cases, suspense cases, etc.

• Closed Cases

  Note: All reviews MUST be documented.

(4) Conducting the review using the side by side approach (as discussed above), will allow the manager to complete the reviews timely and improve the quality of the feedback.

(5) Workload Management/Efficiency reviews determine if an employee is:

• Completing casework in an efficient manner (time spent commensurate with complexity and training level).

• Appropriately managing their inventory.

• Following procedural guidelines.

• Completing efficient research.

• Accessing available electronic research tools.

• Using applicable IDRS Accessory Manager Tools, i.e. IAT.

• Transferring cases appropriately.

• Monitoring and closing necessary case controls.

• Transcribing pertinent data accurately.

• Analyzing data correctly.

• Making correct decisions.

• Initiating timely and effective follow up actions.

• Working cases according to aged order or other priorities as established by management directives.

• Reporting time accurately using the proper Organization Function Program (OFP) codes for working paper inventory programs.

(6) Management is responsible for communicating expectations and evaluating employee performance relative to CJE 5, Business Results-Efficiency, pertaining to Timeliness, Time Utilization and Workload Management.

(7) Follow guidance in the National Agreement regarding the rating of work performance.

(1) Evaluative reviews must be recorded in accordance with the National Agreement established between National Treasury Employees Union (NTEU) and management.

(2) Conduct a minimum of two evaluative reviews (phone or paper) for each employee per month. The number and times for monitoring will be set by the Operation or Department Manager.

(3) Managers are required to perform a minimum of one workload review per quarter for each employee. For Correspondence Examiner Technicians (GS-0503) and Tax Examiners (GS-0592), the workload review will consist of one bin review, and one day after/time utilization review. For additional information, refer to the Training Course 22394-002 “Employee Performance Feedback for Correspondence Examination Managers”.

(4) Evaluative reviews must be conducted by a manager or an individual in an official acting manager capacity.

(5) When conducting case reviews, ensure recordation is input into the Embedded Quality Review System (EQRS).

(6) Use the Employee Feedback Report on EQRS for sharing evaluative monitoring results. Refer to Article 12 of the National Agreement II on the time frame for sharing these reviews with the employee. If you do not meet these time frames (i.e., due to unexpected leave, etc.), notate the reason on the review sheet.

(7) Obtain the employees acknowledgment on the designated form. Provide one copy to the employee and retain the other copy for the Employee's Performance Folder. (EPF). Be sure to sanitize when appropriate.

(8) If for some reason reviews cannot be conducted on an employee (e.g., extended illness, furlough, managerial absence, etc.), a review waiver or other documentation is placed in the Employee Performance File (EPF) explaining why the required number of reviews were not conducted.

(9) Department managers must ensure team managers conduct sufficient evaluative reviews to provide employees with a well documented evaluation. An EQRS Report is available for this purpose.

(10) Department managers must provide monthly feedback to front line managers regarding adherence to the review requirement. This feedback addresses number of reviews conducted for each employee, type of review (paper, phones, targeted) and types of errors identified.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

(2) A referral to a TAS office should be made if the IRS employee receives a taxpayer contact, and the employee cannot initiate action to resolve the taxpayer's inquiry or provide the relief requested by the taxpayer. A taxpayer does not have to specifically request TAS assistance to be referred to TAS.

(3) Exam employees use IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, to determine if a taxpayer's case meets any of the TAS Case Criteria, 1 through 9, found in IRM 13.1.7.2, Introduction to TAS Case Criteria.

(4) Exam Managers must approve Form 911 /Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), with Criteria Code 5 through 7. Managers may delegate this responsibility to another person.

(5) E-911, criteria 1 through 4 and 8, is systemically routed directly to TAS. Upon completion of the review, select one of the following actions:

1. Approve - Correctly identified and completed referrals. This action will route the e-911 to TAS and remove it from inventory.

2. Reject - Return e-911 to the originator. Add a note to explain reason for rejection.

(6) For additional information regarding TAS guidelines within SB/SE Exam, see IRM 4.19.13.24, Taxpayer Advocate Service (TAS) Procedures.

(1) Clerical employees perform various administrative duties which support the IRS's ability to provide customer service. They may include the following:

1. Timekeeping

2. Mail receipt and distribution

3. Typing

4. Log or lists of controls and information

5. Maintenance of files

6. Receiving telephone calls

7. Other duties as assigned

(2) You should focus not only on the employees ability to complete their assignments, but also on their ability to set priorities and complete assignments independently and expeditiously. You must conduct monthly reviews to determine the accuracy and timeliness of employees' work.

(3) Clerical reviews should also address the clerical work process (For example, Form 3210 acknowledgement and follow-up.).

(1) Documented monitoring is a part of the evaluation process. The National Agreement governs such recordings. When completing reviews, ensure they are:

1. Conducted according to department or other requirements.

2. Completed by a manager or an individual in an official acting manager capacity.

3. Input to the Embedded Quality Review System (EQRS) using the approved Data Collection Instrument (DCI) for each applicable Specialized Product Review Group (SPRG).

4. Shared in a timely manner as required by the National Agreement.

   Note: Supplemental evaluative reviews may be done by technical leads using the EQRS system; however, like all evaluative information, managers must share the review. The lead must sign the documentation as the reviewer and the manager must sign prior to sharing the review.

(2) A manager narrates the review using enough detail to support their assessment. Clearly identify to the employee actions taken (or not taken) to accomplish the Critical Job Elements (CJE). The EQRS automatically identifies the critical element for each action addressed. Give examples of what employee said and examples of what could have been said.

(3) When conducting a live review, do not interrupt a call unless the employee is:

1. Advising the taxpayer/caller incorrectly.

2. Providing discourteous service.

3. Unable to answer the question.

4. Threatened by a caller.

   Note: EQRS is a standardized data repository with trend analysis capabilities and reporting capabilities to use for employee evaluations.

(1) Sharing monitoring results is a two-way communication. The Employee Feedback Report on EQRS is available for this purpose and must be used. After sharing the review, managers must determine if the employee agrees with their assessment.

(2) Managers must follow the time frames for sharing performance feedback outlined in the current IRS/NTEU National Agreement, which states the following:

1. If the employee has provided incorrect information to a taxpayer, the manager will inform the employee as soon as possible. In all other instances, the evaluative recordation will be shared with the employee within fifteen (15) workdays of when the call was received by IRS or the contact was made with the IRS.

2. Obtain the employee’s acknowledgment on the designated form. Provide one copy to the employee and retain the other copy for the EPF. Sanitize all employee data containing a social security number or name.

(3) If employee performance indicates a need for improvement, discussions should reference the current review and prior reviews to identify the observed progress. Identify and complete actions to assist the employee such as additional training or coaching.

(4) To ensure appropriate corrective actions are taken on errors found in case reviews, Exam employees will follow the following instructions:

• Managers and Lead CETs as their delegates must create a log to track all errors/issues identified through resolution.

• Managers and Lead CETs as their delegates must document all cases that go through Compliance Mandatory Evaluative Review to indicate the case was reviewed and the date.

• When errors are identified, follow-up will be required by the reviewer to ensure that those errors have been corrected.

(1) Determine if additional monitoring/review is necessary based on the following factors:

• Training

• Employee's ongoing performance

• Quality Review feedback

• Required minimum monitoring

  Note: Use UCCE reports such as Wrap Time and Average Handle Time (AHT) as indicators to determine when additional monitoring is appropriate.

(2) Managers and/or their lead technical employees can perform non-evaluative monitoring on the following:

• Telephone calls

• Paper Inventory reviews

• Certain issues (e.g. Disclosure)

(3) The primary purpose of a non-evaluative review is to help the employee develop and enhance their job skills. Effective non-evaluative reviews foster open lines of communication between the employee, the manager, and the lead employee. This enables the manager and/or their lead to receive employee feedback and transfer operational goals informally.

(4) When implementing major procedural revisions, non-evaluative reviews can help managers determine if additional discussion and procedural reviews during group meetings may be needed.

(5) Non-evaluative or coaching reviews do not contain a written rating. Share the results orally. Some documentation is appropriate to establish it actually occurred. EQRS may be used to track employee development for this purpose. Have the employee initial and date. Provide one copy for the employee and retain the other copy in the employees drop file.

(6) Non-evaluative or coaching reviews have a significant impact on how the taxpayer is treated, since our employee can take immediate advantage of our experience. The manager or the lead employee should conduct the review; however, occasionally delegating these duties to a skilled journey level employee, for training purposes, may be appropriate.

(7) Non-evaluative reviews can help the manager and employee determine progress as a result of training and coaching conducted as part of a performance improvement plan.

(8) A non-evaluative targeted review is one in which an entire call or case is not reviewed. These reviews may serve as indicators for areas where additional evaluative monitoring should be conducted.

(9) Accomplish non-evaluative paper or procedural reviews using the same guidelines as provided in workload reviews.

(10) Clearly explain any problems you identify and provide guidance for the employee to improve performance.

(1) The following IDRS Command Codes (CC) are available to review on-line adjustments:

• QRADD

• QRIND

• RVIEW

• QRACN

  Note: The above CCs are found in IRM 2.4.5, Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System.

(2) Use CC QRADD to enter the employee numbers of employees you plan to review. Suspend all transactions input by your employee or group using CC QRADD or CC QRADDG for the same day. Transactions remain suspended for review for two days. After two days, all transactions not reviewed are released systemically for processing to the Master File.

(3) Use CC QRIND with CC RVIEW to control workloads. CC QRIND requests a summary of an employee’s transactions available for review for a specific day. Evaluate adherence to IDRS security and procedures. It is useful to keep a control log of the CC QRIND reviews.

(4) Use CC RVIEW to review all transactions or selected transactions input by individual employees. Input CC RVIEW within two days after a CC QRADD or a CC QRADDG request to review an adjustment.

(5) Use CC QRACN to accept, reject, or review your employee's transaction input screens, displayed by using CC RVIEW. Review the displayed transaction for quality and appropriate documentation requirements before using CC QRACN.

1. Accepted transactions release to the Master Files for processing after the standard two-day hold.

2. Rejected transactions change from IDRS status "AP" to "DQ" the following work day. The reviewer/manager must print the action after rejecting the transaction. Send these prints back to the employee for corrective action.

(1) Each operation and department manager should complete an operational review of each subordinate component every year (unless more frequent reviews are warranted either to address inexperience or poor performance).

(2) Conduct more frequent follow-up 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. These reviews should also have established follow-up review dates scheduled for any areas showing minimal/no improvement.

(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. Prepare a schedule of planned reviews at the beginning of each fiscal year and no later than November 1st. Schedule review to ensure that all teams are addressed. Provide the schedule to the Operations Manager or Director as appropriate.

(1) Operational reviews are performed by:

• Department Managers reviewing Frontline Teams

• Operation Managers reviewing Department Managers

• Directors/Planning & Analysis Staff reviewing Operations

(2) A Department Manager's review should cover a majority of the team's and employees’ responsibilities. Review should include but is not limited to; employee leave and attendance, workload management and inventory controls, EPF maintenance, timekeeping records, status of prior Headquarter Policy review action items and identified training needs of employees, specific feedback and action items as required.

(3) An Operation Manager's review should cover a majority of all operational reviews completed by the Department Manager. The review should focus on the overall health of the Department including efficiencies and program enhancements, risk management, succession planning and staffing, statute controls, special projects, best practices, status of prior Headquarter Policy review action items, operational goals and future planning, specific feedback and action items as required.

(4) Director/Planning & Analysis’ staff review should cover the Operation’s internal controls, best practices, risk operationalization, staffing, succession planning, employee development, and the status of operational goals, status of prior Headquarter Policy review action items and future planning, specific feedback and action items as required.

(1) Each Operation and Department Manager should review the manager’s Position Description and Performance Management System (PMS) expectations prior to starting the review.

(2) Request the information needed from the manager in advance, generally 30 days. This will ensure all information is available at the start of the review.

(3) Each Manager will set required reviews for each component. This may include the following items, but not limited to:

• Employee Performance Files (EPF)

• Meeting Minutes

• Inventory Reports

• Telephone contacts (where applicable)

• Work in process

• Closed cases

• Leave tracking

• Review samples and schedules

• Evaluation/Midyear samples

• Quality/Productivity/Improvement Initiatives

• Management Controls Tracking

(4) A current EPF check sheet/template should be included in all EPF folders. It is recommended when EPFs are reviewed:

• Department Managers should include a review of EPFs for each team in the frontline operational review.

• Operations Managers should review a sampling of EPFs from the various teams in each Department. Include a variety of skills (Manager, work leader, secretary, clerk, tax examiner) and employees with different levels of experience.

(5) The scope of the Operational Review should include a majority of the listed issues as applicable, but others may be added at the discretion of the reviewer.

(1) Allow sufficient time for performing the review, writing the report, and providing feedback from the final report to the manager or director as appropriate.

(2) Each operational review should be prepared using the recommended document from the reviewer to the manager of the component reviewed. The review document should be issued promptly upon completion of the review. For purposes of assessing the timeliness of the review, the document date will be the same as the review completion date.

(3) 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.

(4) Promptly document the operational review using the recommended review document for the appropriate Manager or Department Manager or Operation. Include the following:

1. Summary of the observations (positive or negative)

2. Recommendations and action items

3. Follow-up dates

   Note: Follow-up timely with the manager on action items and document all follow-up actions.

(5) To provide continuity and a record of the problems and progress of each organizational component, the operational review document and all follow-up action items should be maintained in file folders or binders by organizational component. A signed and dated copy of the initialed operational review and all follow-up documentation should be placed in the EPF of the appropriate manager for future use in the evaluation process.

(1) Managers should 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 operational review. The reviewer can then document follow-up results directly on the file copy of the review and will not have to initiate another document describing the follow-up.

(2) The follow-up should be performed timely and include actions taken on problems identified, updated progress actions taken towards completion and any further actions identified. All actions requiring additional follow-up should be documented with a second date for completion.

(1) Managers are responsible for ensuring all employees within their jurisdiction are trained to identify imminent statutes and actions needed to protect statutes. Statute of Limitations is covered in Lesson 5 of training course 18664, Correspondence Examination Procedural, General Program Casework Information (Student Guide), for new hire employees in the Correspondence Examination Area.

(2) A Statute Awareness Briefing and a 7114 meeting are required to be given to each employee annually. The meetings remind each employee of their responsibility to identify statutes and protect the government’s interest in all casework and re-enforce that failure to properly protect a statute could result in disciplinary actions up to and including removal from the Service.

(1) First line supervisors of personnel working statute cases will conduct periodic reviews of cases assigned to the employees. The purpose of the review process is to ensure that employees are processing cases properly and in a timely manner. Additional IDRS training, research guidance, or counseling may be warranted if deficiencies are noted. See IRM 25.6.1.4.4, Necessity of Managerial Review, and IRM 25.6.23.4.2, Campus Manager Responsibilities, for more details.

(1) If a legal tax assessment is not made timely within the prescribed period for assessment or Assessment Statute Expiration Date (ASED), it is considered a ‘barred assessment’. Barred assessments are a revenue loss to the Service including credits transferred to Excess Collections. See IRM 25.6.1.13.2.8.5, Statute Expiration Reporting Responsibilities and Procedures for Campus Exam/AUR, for more details on the reporting process and completion of required forms.

(1) Management is required to review all barred statute reports to identify trends or gaps within their Operations to prevent future occurrences. Information on completed Form 3999, Statute Expiration Report to identify appropriate measures for preventing similar problems from happening in the future. These measures may include alerts to raise awareness, training to improve skill or knowledge, or, in some instances, discipline to promote adherence to well known policies and procedures.

(1) As listed:

• Basic Guide for Processing Statute Cases, See IRM 25.6.1.5, Basic Guide for Processing Cases with Statute of Limitations Issues

• Form 12624, Statute Searched Card (Small).

(2) Statute IRM References:

• IRM 25.6.1, Statute of Limitations Processes and Procedures

• IRM 25.6.22, Extension of Assessment Statute of Limitations by Consent

• IRM 25.6.23, Examination Process-Assessment Statute of Limitations Controls

(1) For general Compliance management responsibilities, refer to IRM 1.4.1, Resource Guide for Managers, Management Roles and Responsibilities and iManage SharePoint site.

(2) Specific program inventory guidelines are located in IRM Part 4, Examination Process, and IRM Part 5, Collecting Process.

(3) Specific Quality Review guidelines are located in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

(1) Document matching programs consist of initiating outgoing correspondence (usually notices), incoming responses and/or telephone calls.

(2) 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) In addition to the reviews mentioned in IRM 1.4.29.6.1, Workload Management/Efficiency Reviews, 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

• Accounts Maintenance Research (AMRH) transcripts

• Excess collection transfers

• AUR - See IRM 1.4.19, Automated Underreporter Technical and Clerical Managers and Coordinators Guide

• CAWR - Random Notice Review

• FUTA - Random Notice Review

• Tin Matching/BWH - Random Notice Review

(1) It is necessary for each manger to monitor the reports in IRM 1.4.29.

(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 5.18.1.8, ASFR Reports

• AUR - IRM 1.4.19, Automated Underreporter Technical and Clerical Managers and Coordinators Guide, and IRM 4.19.2.10, Reports,

• SSA-CAWR - IRM 4.19.4, CAWR Reconciliation Balancing

• FUTA - IRM 4.19.5.4.11, Recons (previously called Late Replies)

• TIN Matching/BWH, IRM 5.19.3., Backup Withholding Program

(1) Exam employees training consist of Basic Income Tax Law, formal classroom training in procedures, and applicable computer applications. Training is enhanced annually through Continuing Professional Education (CPE). This training is directed and controlled by the Training Coordinator (TC). The TC has the responsibility to ensure accreditation is given to course participants in the Integrated Talent Management (ITM) application at: https://irssource.web.irs.gov/Pages/ITM.aspx.

(2) For Correspondence Examination training courses, refer to Campus Exam SERP Portal at: Exam Research Portal-Training.

(3) The Tax Examining Technicians required training courses are listed in this section. Applicable on-the-job (OJI) period is provided for new program training. Contact your Training Coordinator for training needs of other positions.

(1) For training information for employees with disabilities see IRM 1.4.20.24, Training of Employees with Disabilities. IRM 6.410, Learning and Education, provides broad policy and guidance needed to conduct and manage employee training and development. The following links provide additional information about Section 508 compliance.

• Section 508.gov.

• IRAP Office Home.

(1) On-the-job training (OJT) is an integral portion of our tax technician's training. Effective OJT instructors are vital to the success of the Tax Technicians training program. As a front-line manager, you must contribute to that success by carefully selecting the best OJI (On Job Instructors) and by periodically meeting with them to review progress as well as provide feedback and support.

(2) All managers should meet with their employees at least once a week to discuss their progress.

(1) Employees will receive annual training under the Continuing Professional Education (CPE) program, also referred to as Refresher Training. Local training needs, based on error trends and employee feedback, should be consolidated by the training coordinator. To keep employees informed of technical and procedural issues that relate to their jobs, mandatory and local training needs should always be included as part of the CPE. The timing for delivering CPE will be scheduled to ensure there is low impact to telephone and inventory schedules. In the event CPE training materials are not available for topics identified, development of new training material needs to be coordinated with the respective Headquarter analyst and Examination Training.

(1) In addition to managerial training, such as New Managers Orientation, Frontline Managers Training, and Core Leadership Training, the following list of training classes is suggested, and some required, for Exam managers. These courses will serve to enhance your ability as an IRS Manager and Team Leader to communicate with peers and subordinates. It will assist you in making decisions that are in the best interest of your employees, the customer, and the organization.

• Training 11884, Return Integrity and Correspondence Services (RICS) Inventory Management for Campus Managers

• Training 16662-C02, Frontline Manager Functional (Examination) Course (Participant Guide CD)

• Training 22394, Employee Performance Feedback for Correspondence Examination Managers

(1) iManage is a virtual community accessible only by IRS Managers. It provides information on the actual work you perform, advice such as performance evaluation tips and leave approval dos and don’ts. In addition, there is a monitored discussion board where you can discuss things with other managers, such as time management tips, engagement, best practices and “what if” scenarios. Access the iManage site at: iManage Home.

(1) Most of the links can be accessed without any special permission. However, permission to access some of the Campus Exam/AUR SharePoint sites and shared folders is required. The iManage site automatically grants access to employees coded as managers in HR Connect. Follow the steps below to obtain permissions when required:

1. SharePoint Access- After attempting to access a site that you do not have the required permissions for, a box requesting a user name and password will be displayed. Click the cancel box in the lower right hand corner of the box. When the error box is displayed, complete the box with a reason access is needed and the URL you need access for. The site owner will process the request and notification will be sent to you once access is granted.

2. iManage-Limited access to managers only. If you are a manager and are unable to access the iManage site, please e-mail the Managers Resource Center at MRC@IRS.gov.

(1) The My SB/SE Home Page, http://mysbse.web.irs.gov/default.aspx is in the process of being phased out and replaced by the SB/SE Division site at SB/SE Division, which contains links to Exam on Knowledge Management and other favorites.

(2) SB/SE Examination, http://mysbse.web.irs.gov/examination/default.aspx.

(1) SB/SE Campus Exam/AUR Reporting Compliance Operating Guidelines can be found on the SB/SE Examination Knowledge Management site at SB/SE Exam KM.

(1) COBR Reports

(2) Targets At A Glance (TAAG)

(3) Planning & Performance Monitoring:

1. OFP Listing

2. Monthly Resource Reports

3. New Start Reports

4. Status Monitoring Report

5. Worked Correspondence

(4) Customer Satisfaction Survey Reports: Customer Satisfaction Surveys Program.

(5) Centralized Quality Review (CQRS)

(6) Embedded Quality Review (EQ)

(7) Control D: https://controld.mcc.irs.gov/

(1) Publishing Catalog: Find a Product

(2) Servicewide Electronic Research Program (SERP): http://serp.enterprise.irs.gov/

(1) SB/SE Campus Exam/AUR Functional Management Training courses can be viewed by catalog number at: View by Catalog Number