3.0.275. Business Results Measures for Submission Processing Functions

(1) Submission Processing uses Balanced Measures to assess organizational performance at both the strategic level and the operational level. Business results are a balanced measure result element that shows how well the operations provide accurate and professional services to internal and external customers in a courteous, timely manner.

(1) The following Internal Revenue Codes provide the authority for the Balanced Measure Reviews:

• 801.1 Balanced performance measurement system

• 801.2 Measuring organizational performance

• 801.4 Customer satisfaction measures

• 801.6 Business results measures

• Taxpayer Bill of Rights

(2) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, seehttps://www.irs.gov/taxpayer-bill-of-rights

(1) The Director of Submission Processing approves and authorizes policy related to this IRM.

(2) Submission Processing’s Monitoring Section maintains the information in the IRM, issuing review guidelines and procedures for all Business Measure Improvement Team reviews. The Monitoring Section makes necessary changes and updates on a yearly basis.

(3) The Monitoring Section manager ensures the IRM is timely submitted to Publishing each year.

(4) Improvement Team Managers must maintain the integrity and quality of the Business Results Measures program.

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

(1) Program Reports: National Business Measure reports are for internal and external customers, providing information about program goals.

(2) Program Effectiveness: Goals are established for the fiscal year, monthly cumulativeness, and monthly period results. Those goals are compared with monthly results, cumulative monthly results, prior year monthly results and prior year cumulative monthly results throughout the current fiscal year. An analysis of the results provides insight to:

• Performance and changes in work processes.

• How the program goals are measured.

• Provide instruction for deciding the program measured

• Provide instruction for deciding the program effectiveness

(1) The Submission Processing Measures Analysis and Reporting Tool (SMART) Database is the system used to collect, analyze, and disseminate data about the Business Measure Results for Submission Processing Functions. The IT manager will decide the SMART permissions and then the employee will complete BEARS selecting the appropriate measure.

(1) Below is a list of terms and acronyms used throughout this IRM:Defined Terms

(1) Below are the Control-D reports for the measures:

(2) Refund Interest reports can be found in the Business Results Measures for Submission Processing Functions Job Aid at Product Catalog Information (irs.gov)

(3) Access Control-D reports at:
CONTROL-D/WebAccess Server - LOGIN (irs.gov)

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

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

2. Identifying and analyzing defect trends.

3. Recommending and sending corrective action.

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

5. Providing input to National Business Measure reports.

(1) Management officials may not use Submission Processing Business Results Measures reviews as the basis of evaluative recordation for bargaining team employees.

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

• Taxpayer Services Submission Processing headquarters staff

• Submission Processing Center Planning and Analysis Departments

• Submission Processing Center Improvement Team Managers and Improvement Team Analysts

(1) The following information describes the most often used research tools for Business Results Measures reviews.

1. IRM Part 3, Submission Processing has all functional procedures and guidelines for Submission Processing (SP).

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

3. Servicewide Electronic Research Program (SERP) SERP (irs.gov)

4. Program Requirements Packages (PRPs) for Master File programming

5. Functional Specifications Packages (FSPs) for SPC processing.

6. Any IRS publication.

7. SP Intranet contains links to various reference sources including: Data Dictionary, conference call minutes, and report cut-off and due dates. Submission Processing (sharepoint.com)

8. "ReferenceNet" web site has definitions for the acronyms/abbreviation. Access the web at: Acronyms Database (irs.gov)

9. SERP alerts communicate IRM Part 3 changes, clarifications, and corrections.

   Note: Do not charge defects related to IRM or procedural changes until seven calendar days after the SERP Alert posting date of the IRM update or change. More time may be granted if nationwide training is necessary to implement the change. Provide feedback to local functional areas until seven calendar days after the SERP Alert posting date of the IRM update or change.

10. The Employee User Portal (EUP) has MeF return information; use to obtain an accurate ICO Rejects case closure date or print a tax return copy.

    Note: Access the EUP Login Screen at the IRS Source Home under Research Tools:IRS Source - Home (sharepoint.com)

    Note: EUP access is available through BEARS using the applications “BTXRTNV_PR (MEF-EUP)” and “IMF TAX RETURN USER (ITXRTNV_PR) (MEF-EUP)”. Add special instructions “Analyst needs access to view MeF returns”.

11. Certain paper Forms 1040, 940 and 941 are being scanned into the MeF System. These returns can be identified by the File Location Code (FLCs). These scanned paper returns can be accessed using the EUP.

(2) Monthly Business Results Templates maintains the FY results for the measures.

(3) Before incorporating new letters or notices into the Correspondence Error Rate (CER) Measure, the Improvement Team conducts a courtesy review. To start this process, the headquarters analyst contacts the Improvement Team and requests they add the new product to the sample before the next month's review begins.

(4) Take the following steps to incorporate a new letter or notice into the Correspondence Error Rate (CER) Measure after the headquarters analyst contacts you:

1. Contact Statistics of Income (SOI) to inform them of the courtesy review. Do not include courtesy reviews in the CER results. SOI does not include the volumes from the courtesy review into the skip interval calculation.

2. Select cases using the normal skip interval for both the CER and courtesy review.

3. Perform the courtesy review. Do not include courtesy review cases or volume in the CER sample.

4. After the courtesy review is complete, inform SOI you are adding the new letter or notice to the CER measure.

1. For added notices, SOI starts including new notice volumes into the skip interval process

2. For added letters, work with SOI to determine the volume of new letters to review monthly for a 12-month period.

3. Do not remove new letters or notices once incorporated into the CER measure.

(1) Improvement Teams ensure output and timely receipt of automated sampling runs for Business Results Measures programs. If you do not receive a sample, open an IRWorks ticket following local procedures. Inform the Headquarters analyst assigned to the program if you continue to experience problems receiving sample run output.

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

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

(4) The Improvement Team provides the manual sampling procedures to any functional area instructed to pull a manual sample by SPC leadership. Improvement Team is required to perform a semi-annual review of the functional area's sampling to ensure the procedures are followed and to see if updates are needed.

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

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

   Note: Conduct the manually pulled sample after Quality Review pulls their sample. This ensures the functional area had the opportunity to correct the return before Improvement Team sample.

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

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

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

(6) Certain paper Forms 1040, 940 and 941 are being scanned into the MeF System. These returns can be identified by the File Location Code (FLCs). These scanned paper returns can be accessed using the EUP.

(1) This section applies only to sample cases that are in the computation of the Business Results Measures.
Defect Case Communication:

(2) Provide Taxpayer error information to your Local Communication Office (e.g., Certified Public Accountant (CPA) trends, taxpayer trends, tax preparer trends).

(1) Occasionally, you may not be able to resolve a defect rebuttal case at the SPC level. If this happens, the Improvement Team Manager will refer the disputed case to the responsible headquarters analyst.

(2) The referral must have the Document Collection Instrument (DCI) number of the disputed case and an analysis of the defect from the Improvement Team analyst and the functional area. Provide any research material (e.g., IRM references) used when originally reviewing the case.

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

(4) The Headquarters Measures Analyst will respond to the SPC within five business days. The Headquarters Measures Analyst will consider both areas statements and will make the final determination of the defect.

(1) If a systemic problem is identified during the review process for Notice or Letter Error, complete the Problem Reporting Template (PRT) using the following steps.

1. Go to the Office of Taxpayer Correspondence (irs.gov) website.

2. Click on the green “Request for Services” button.

3. Follow the prompts, you will be asked a series of questions before entering the information on the erroneous correspondence.

(2) Email the completed template for IMF or BMF Notices/Letters to the CER Analyst - Stuart Simpson. Encrypt the correspondence when sending.

(3) The HQ analyst will share with all SPCs.

(1) When reviewing a sample case for a Submission Processing Business Results Measure, you may consider local procedures that do not conflict/deviate with the appropriate IRM instructions. Share all local procedures with the appropriate HQ IRM analyst. Follow the instructions in IRM 1.11.2.2 and IRM 1.11.10 to request an IRM deviation including temporary procedures. Do not implement these procedures until you receive approval from the IRM owner.

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

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

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

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

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

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

  Note: The Notice and Letter Error measures no longer code these types of errors. However, an Erroneous Correspondence thru SNIP is required for every systemic professionalism error. See IRM 3.0.275.2.8, Problem Reporting Instructions for Notice and Letter Error Rate, on completing an Erroneous Correspondence.

(4) When coding any sample case for a Submission Processing Business results Measure, DO NOT include sensitive data into the SMART database. This includes taxpayers’ names, phone numbers, addresses, and taxpayer identification numbers. This type of information is considered privileged and would be unauthorized disclosure.

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

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

(3) Updates and edits for NER, LER, DER, and RTER are allowed to the SMART database for two months after the monthly report run date. Additionally, for Deposit Error, Notice Error, and Letter Error any additional cases from the original sample month can be added for two months after the Monthly Report Run date. However, no additional cases can be added for the Refund Timeliness and Error measures. Edits or additions made after the Monthly Report Run date, are reflected in the cumulative result. Any cases not coded after the two-month period are deleted from the database.

(4) Finalize reports for the fiscal year by October 22nd of the FY. Input all August and September updates/edits/additional cases by October 22. The Fiscal Year Narrative report is due four working days after the September Monthly Report narratives are due to Headquarters. The final report should include:

• Comparison of last year’s results to this years results

• Issues that impacted the measures results

• Actions the operations took to improve the measures (e.g., developed job aid, special task teams, action plan).

• Actions the Improvement Team took to improve the measures.

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

(6) Narratives are due to Headquarters for all measures by Close of Business (COB) on the “Narratives to HQ” date in Exhibit 3.0.275-2. Send narratives to the Headquarter Monitoring Section Manager and Lead with a carbon copy to the Headquarters Measures Analyst assigned to the measure. The Business Results Measures Monthly Narrative Report will include and address the following:

• SPC Goal

• Period Rate

• Cumulative Rate

• Number of Errors

• Number of Documents/Cases Reviewed

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

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

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

(7) Comments must include:

1. For all measures, whether the SPC goal was met or not met. If a change of seven percent (plus or minus) difference from the Corporate Monthly Cumulative Goal provide causes for the change (e.g., was it due to attrition, legislative changes, procedural changes). Use the SMART database to assist in identifying trends for both systemic and non-systemic (both period and cumulative) errors. If a trend is identified, explain the cause for the trend (e.g., was it procedural, training). Is the trend different from last year? If yes, explain the change. Make contact with your operations to determine if something happened that caused the SPC goal to be met or not to be met (e.g., could be procedural change caused a higher error rate, new process improved the SPC rate). For DER, provide a breakdown of cases reviewed (how many R-RPS, Transport, PPU, Field, Lockbox or Non-Transport).

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

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

   Note: If the information provided by the Operations does not change from month to month there is no need to repeat your narratives, just state no change. However, address error trends or extraordinarily great performance, any new initiatives, and any discontinued initiatives or actions.

3. Provide via an attachment any guides or other SPC information. For example: Quality Alerts, Weekly Reports.

4. If cases are being closed due to insufficient data, no source document, or lack of back-up material, please elaborate on why the data is not available, and actions taken to address the issue.

5. Address open cases from the previous month by supplying the results of these cases (e.g., 10 open cases, 8 correct, 2 errors - Errors included).

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

7. Any additional information that will assist HQ in reporting to upper management.

   Note: To print a copy of the Business Results Measures Monthly Narrative Report go to the Submission Processing Home Page on the IRS Intranet: go to Programs, select Measures, then select "Business Results Measures Reports" then select Balance Measures Template Monthly Report.

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

(1) The IMF and BMF Improvement Teams must retain, on site, six months of case files for each Business Results Measure. After six months, the case files can be sent to the Record Retention area. See Document 12990, "Records and Information Management Records Control Schedules" Number 20, Quality Review Forms, Reports and Records (1), as a guideline/reference for retention of the Business Results Measures data. On the paperwork to be submitted under "sample control" indicate DCI forms, as the type of record. DO NOT send case files to Federal Record Center. The Record Retention area can destroy these case files after one year. If a SPC is ramping down contact Headquarters for direction on destroying cases prior to the SPC shutdown.

(2) Required Documentation for Business Results Measures Case Files:

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

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

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

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

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

(1) See IRM 3.30.20 Organization, Function, and Program (OFP) Codes (irs.gov)for Business Results Measures work performed in the Submission Processing Improvement Teams.

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

• Refund Timeliness and Error Rate - 880-08121

• Deposit Timeliness and Error Rate - 880-08122

• Letter Error Rate - 880-08123

• Notice Error Rate - 880-08124

• Refund Interest - 880-08125

• Reject Timeliness - 880-08127

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

• Refund Timeliness and Error Rate - 880-08191

• Deposit Timeliness and Error Rate - 880-08192

• Letter Error Rate - 880-08193

• Notice Error Rate - 880-08194

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

(1) IMF completes a proximal match on taxpayer’s Name Control (N/C) and their TIN used when filing to determine if a mismatch condition exists. In order for IMF to obtain a “proximal match” on the taxpayer’s IMF N/C and TIN, the conditions that must be met can be found at 3.13.5.13 Proximal Match on IMF Name Control (irs.gov)

(1) The FINALIST program is standardization software used by the USPS to ensure addresses are valid and correct. FINALIST knows if building numbers are valid.

(2) FINALIST is used to ensure the IRS’s outgoing mail, notices, tax packages, etc. comply with the USPS address standards.

(3) An address that is entered into IDRS and does not meet the USPS standards WILL NOT update and/or post with the input address.

(4) The USPS allows thirteen characters (including spaces) for city names. FINALIST will abbreviate city names if needed to reduce the number of characters to thirteen.

(5) FINALIST will also abbreviate street names. However, a list of abbreviations used by FINALIST is not available.

(6) If you see an address that appears to be an abbreviation of the street name or city name, you can research the USPS Zip Code look up screen at ZIP Code™ Lookup | USPS to see if the abbreviation is accepted by the USPS.

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

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

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

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

• 01S45 (IMF Letter Detail Report)

• 01S46 (BMF Letter Detail Report)

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

• CRX01S4X - IMF Sample Letters

• CRX01S5X - BMF Sample Letters

Note: The reports shown could be titled different or have additional indicators in front of the designator.

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

(5) After obtaining the copies of the selected letters, an Improvement Team employee must visit the appropriate Submission Processing Center teams to find the associated return or case file. See IRM 3.0.275.5.3.1 if you cannot locate the document in the originating area.

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

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

(2) The Employee User Portal (EUP) can be used to view MeF returns required to review a notice or letter. See IRM 3.0.275.2.4 for additional information on EUP.

(3) Review each sample letter against the source document and research that you have obtained. See IRM 3.0.275.3 and IRM 3.0.275.4 for Entity and Address Reviews. Determine the IRM requirements and procedures for the case you are reviewing using the following IRM:

• 2.3 IDRS Terminal Responses (irs.gov)

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

(5) Review each RAIVS return envelope against the source document (Form 4506, "Request for Copy of Tax Return" or Form 4506T, "Request for Transcript of Tax Return"). Compare the address of the envelope against lines 1a, 2a, and 3, of Form 4506/4506T for correctness. Taxpayers may also use line 5 to have the information mailed to a third party.

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

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

(2) The Service Center Reports are:

1. List of Reviews by Review Date

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

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

4. List of Reviews by Sample Date

5. List of Errors by Sample Date

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

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

8. Letter Error Rate National Report

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

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

11. Top 5 Error Report

12. Top 5 Error Report by Operation

13. Top 5 Error Report by WHAT and WHERE

14. Letter Error Adhoc Query by Sample Date

15. Letter Error Adhoc Query by Review Date

16. List of Open Cases

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

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

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

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

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

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

23. Summary of Accuracy and Professionalism Errors by Operation

24. Fiscal Year Weighted Error Rates by Campus

(3) The National Weighted Reports are:

1. Letter Error Report — All Errors

2. Letter Error Report — All Errors Except Systemic

3. Letter Error Report — Accuracy Errors

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

5. Letter Error Report — Professionalism Errors

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

7. Letter Error Rate — Weighted Roll up

8. Summary of Open Cases

9. Fiscal Year Weighted Rates by Service Center

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

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

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

(2) The SPC’s history of receipts determines the monthly sampling mix. The monthly mix of eight daily samples is created by SOI and provided by the W&I HQ analyst. from the following areas: Remittance Processing System (R-RPS), Transport, Payment Perfection, Lockbox, Field Office, and Non-transport.

(3) Follow these procedures after the sample is identified:

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

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

3. Perfect any illegible data on the photocopies.

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

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

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

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

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

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

(4) Do not include the following in your Accuracy sample:

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

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

• Non-negotiable checks

• Voided checks

• Completely blank check

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

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

(2) IRM 3.8.44and IRM 3.8.45 are the major source of processing procedures for remittances. In addition, check with the functional areas in the Receipt and Control Operation for any local procedures and additional processing guidelines. However, review the Accuracy of the sample case based solely on IRM guidelines (IRM 3.0.275.2.9).

(3) The Extraction Function in Receipt and Control Operation performs the initial sort in "perfect" and "imperfect" remittance categories. You will determine the payment processing data for coding purposes based on the information contained in IRM 3.10.72

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

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

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

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

(8) See Exhibit 3.0.275-5. for a series of "Frequently Asked Questions" about the Deposit Error Rate review process.

(1) To open the Home Page for Deposits:.

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

(3) Enter the following case identification fields for every sample case:

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

2. Campus: Generated

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

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

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

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

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

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

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

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

11. IRS Received Date: Enter the earliest date the payment was received at any IRS location. Refer to IRM 3.8.44, Campus Deposit Activity. After review, see IRM 3.0.275.6.3. (1) note before finalizing.

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

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

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

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

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

    Note: When evaluating the transaction code...
    If your sample does not include a copy of a return or an indication that there was a return, AND it is not obvious there would be a negative impact on the taxpayer, consider either a TC 610 or a TC 670 as being correct.

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

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

18. Time (HH:MM): Reserved

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

Deposit Error Rate Type of Posting Document Entries
Return
Voucher
Bill
Envelope
IRS Letter
Extension
Check Only
Taxpayer Letter
Other

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

21. Payment Processing Data: Select "Perfect" or "Imperfect" from the drop-down menu.

22. Deposit Method: Enter one of the following from the drop-down menu:

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

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

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

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

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

    Note: If the Accurate field is coded "Y," stop here. If Accurate is coded "N," continue.

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

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

    Note: Case Status Not a data entry field. Upon initial case record entry, this field will display "S." It will automatically change to a "C" after the edit function is completed.

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

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

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

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

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

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

   Note: Do not enter sensitive taxpayer data in the Comments field. Never enter the TIN, the taxpayer's full name or address.

   Note: If your sample is an ACS or OIC payment, please identify the payment in the comments field of the DCI as ACS or OIC with the first three characters in comments.

(5) When all case information is entered and verified, select the "Update" button.

(6) When the "Update" button is pressed, the DCI record undergoes validity checks. If the record fails a validity check, an error message displays. Your cursor will be placed in the invalid field. Correct your entry and select the "Update" button again. This process continues until all validity checks are passed.

(7) When a valid DCI is submitted to the database, the status code of the case record changes to "Closed" (C).

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

(2) The National Non-Lockbox Reports are:

1. Combined:
   * Period & Cumulative Combined with Sample, Defects, Volume of Universe, Rates and Precision Margins
   * Deposit Error Roll-Up Report with Rates

2. By Service Center - Period and Cumulative

3. Grouped by IMF/BMF - Period and Cumulative

(3) The Service Center Reports are:

1. Raw Error Rate Quality Rpt by Review Dt

2. Raw Error Rate Quality Rpt by Sample Dt

3. Top 5 What Codes Rpt by Sample Date

4. Top 5 What Codes Rpt by Review Date

5. Top 5 Who Codes Rpt by Sample Date

6. Top 5 Who Codes Rpt by Review Date

7. Who/What Rpt by Sample Date

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

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

10. Who/What Rpt with Comments

11. List Cases by Sample Date

12. Adhoc Summary Report (consolidated summaries)

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

(2) Timeliness is measured using the number of days from two days prior to the day the taxpayer's return is received through the day the taxpayer receives their refund. Since timeliness is measured from the taxpayer's perspective, we subtract two days from the IRS received date to approximate the date the return was mailed. For paper refund checks, we assume the taxpayer receives their refund the day after the Refund Pay Date shown on the taxpayer's Master File account. For direct deposit refunds, the taxpayer received their refund on the Refund Pay Date. For paper checks, the Refund Pay Date is 6 business days after the return posts to Master File. For direct deposit, the Refund Pay Date is 4 business days after the return posts to Master File.

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

(1) Samples are generated for Refund Timeliness and Error Rate (RT&E) review through a system of automated Generalized Mainline Framework (GMF) runs at Martinsburg and Tennessee Computing Centers. The sample is generated once a week, and output files are sent to the Submission Processing Center. These runs also automate document and Master File transcript requests. See Document 6209 for GMF Production Cycles or IRM 3.30.132

(2) If you discover problems with the sampling runs, report the problems on IRWorks following local procedures.

(1) Improvement Team Clerks must establish a suspense filing system for the Refund Timeliness and Error Rate program. Since the sample is selected from good tape, there is a delay of approximately three weeks until the refund is issued before the sample returns can be reviewed.

(1) Form 1040 returns processed to the Individual Master File (IMF). The term "IMF" or "CADE 2" mean the same thing.

(2) The Refund Pay Date field is displayed on IMFOL and TXMOD. The Refund Pay Date will display as RFND-PAY-DATE on IMFOL. The Refund Pay Date will display as RFND-PYMT-DT on TXMOD.

• The "refund payment date" for paper refund checks is the date the Financial Management Service (FMS) mails the paper check.

• The "refund payment date" for direct deposits is the date FMS transmits the refund to the taxpayer's financial institution.

(3) The 2024 ECC-MTB Positing Cycles chart is in IRM 3.30.123 Processing Timeliness: Cycles, Criteria and Critical Dates Exhibit 2. Posting cycles (e.g., the TC 150 and TC 846 cycle) normally carry 5 days except for weeks with holidays or weeks that had an elongated cycle. A regular cycle would have day 01 (Friday), 02 (Monday), 03 (Tuesday), 04 (Wednesday) and 05 (Thursday). If there was a holiday that Monday, then the cycle days for the week would be 01, 03, 04 and 05. Please note the last day of a cycle is always referred to as Day 05.

• A posting cycle 20240902 (for the TC 150 and TC 846) means the second posting day of cycle 09 (February 26). The TC 150 cycle and the TC 846 cycle will always be the same with CADE2.

• If the return is a direct deposit, the Refund Pay Date is calculated by adding 4 business days to the return posting cycle. This equates to a Refund Pay Date of March 1.

• If the return is a paper refund check, the Refund Pay Date is calculated by adding 6 business days to the return posting cycle. This equates to a Refund Pay Date of March 6.

(4) Record the Refund Pay Date from IMFOL or TXMOD into the Refund Pay Date field in SMART. Do not enter Received Dates or Refund Pay Dates if:

• There is no refund (for example, a complete refund offset or a refund freeze).

• The return was originally mailed to a state revenue agency.

• Correspondence was sent to the taxpayer requesting missing information or documents. Exception: If the return was sent back to the taxpayer for missing signatures only, then code the case as normal.

• The return was forwarded to the Integrity Verification Office (IVO) of Return Integrity & Compliance Services (RICS), Criminal Investigation (CI), or Examination during processing.

• An indication any identity theft issue caused the delay (e.g., ID Theft indicator on ENMOD or IMFOLE, or a UPC 126 or 147 on the module).

• Cases selected by Taxpayer Protection Program (TPP) (971/124 or 971/123)

• Any indication any Fraud issue caused the delay (TC 971 with ACT-CD 052, 121, 134, 137, or 152).

• Any indication a Refund Hold caused the delay (TC 971 AC 804/805 with accompanying TC 570 with blocking series all 5's).

• The financial institution flips the requested direct deposit to paper check resulting in an untimely refund.

• Do not code a defect if a Refund posted with an incorrect IRS Received Date and the correct and incorrect dates are timely and there is no taxpayer impact.

(5) Enter the Refund Method Code in the "M/D" field of the SMART database for each sample case, except for the exclusions listed in (1) above.

• "M" for a paper refund check

• "D" for a Direct Deposit

• Blank if no refund was issued

(6) If there is an Electronic Fund Transfer (EFT) indicator of "0" on the IMFOL screen, determine if there is a bank account number and routing transit number shown on the IMFOL screen (Command Code IMFOB with definer "T" will show the bank account number and routing transit number if entered by Integrated Submission and Remittance Processing (ISRP). If these are present, code "D" in the M/D field. If the codes are not present, code "M."

(7) The Date Difference field on the SMART DCI screen is a calculated field based on the calendar date difference of the dates entered in the Received Date field and the Refund Pay Date field, and whether the return had a paper refund check issued or a direct deposit refund check issued.

• SMART will add 3 days to the calendar day difference between the Received Date field and the Refund Pay Date field if the refund was issued via paper check.

  Note: SMART will add the 3 days because Refund Timeliness is measured using the number of days from 2 days prior to the day the taxpayer's return is received through the day the taxpayer receives their refund. Since timeliness is measured from the taxpayer's perspective, we assume the IRS Received Date is 2 days after the return is mailed and the taxpayer receives the refund check the day after the Refund Pay Date.

• SMART will add 2 days to the calendar day difference between the Received Date field and the Refund Pay Date field if the refund was issued via direct deposit.

  Note: SMART will add 2 days because Refund Timeliness is measured using the number of days from two days prior to the day the taxpayer's return is received through the day the taxpayer receives their refund. Since timeliness is measured from the taxpayer's perspective, we assume the IRS Received Date is two days after the return is mailed and the taxpayer receives the direct deposit on the Refund Pay Date.

(8) There are instances where taxpayers originally attempt to electronically file, are rejected, and subsequently file a paper return. A paper return received after the return due date will be considered timely filed by Submission Processing if the filer indicates an unsuccessful electronic filing attempt and the paper return is received within 10 days of the rejection notice. However, for Refund Timeliness purposes, if using the Return Due Date makes the return untimely, then use the Receipt & Control date stamp on these returns as the IRS Received Date on SMART. In the Memo portion of the SMART DCI screen, enter "MeF Rejected" and the return due date used on the return.

(1) The Improvement Team Analyst will fully review each sample case for Entity and refund amount errors and will record the review results using the SMART database.

(2) Identify and record all discrepancies between the Entity information and the refund amount shown on the taxpayer's return as submitted and the data posted to Master File.

(3) Refer to the appropriate Submission Processing IRMs for procedural instructions. Identify an error whenever IRM instructions were followed and there is either an entity or refund discrepancy.

(1) Input case review data to the SMART database.

(2) From the Refund Timeliness and Error Rate main menu, click on the button "DCI Input Form."

(3) Enter the appropriate information into each field of the electronic form from the review documents or from a paper DCI, depending on local procedures. The Sequence Number, Form, Type, and Date Difference fields will generate automatically. You must fill in all other fields by typing or by selecting from a pull-down menu.

(4) Enter the following case identification information for all sample cases:

1. Week Ending: For work entered Monday through Friday, use the Saturday date of that week in MM/DD/YY format (slashes required).

Note: Ensure the dates are input exactly as MM/DD/YY or the database will misread and miscalculate the date difference.

2. Office: This field generates from the GMF 1610 weekly import.

3. Employee Number: This field generates from your log in.

4. Case No: (optional) Enter a case number following local procedures.

5. DLN: This field generates from GMF 1610 weekly import.

   Note: Allow page to load completely before selecting DLN from drop-down menu or cycle field will not populate correctly and DCI will have to be reloaded.

6. Form: This field generates from the DLN.

7. Type: This field generates from the DLN.

8. M/D: Select either "Mailed" or "Direct Deposit" from the pull-down list as appropriate for the refund you're reviewing. If no refund was issued, select "Blank".

9. Received Date: Enter the IRS received date stamp or if no date stamp, enter the received date from BBTS.

10. Refund Pay Date: Enter the Refund Pay Date from IMFOL for the sample case. If no refund was issued, leave this field blank.

11. Date Dif: This field is generated from the "Timeliness Results M/D", "Received Date", and "Refund Pay Date" fields.

    Note: If you edit the Received or Refund Pay Date fields after data entry, you must make a selection in the M/D field again, even if it does not need correction. The Date Dif field will recalculate only if the M/D field is re-entered.

12. Month: This field is generated from your entry in the "Refund Pay Date" field.

13. Year: This field is generated from your entry in the "Refund Pay Date" field.

14. Perfect Case (P): Select "P" from the pull-down list only if you did not identify Accuracy or Timeliness errors. If "P" is selected, the Who/What/Why Accuracy and Timeliness codes are blanked out and you cannot select them.

    Note: "P" must be coded if received and refund dates are blank and case is otherwise correct.

(5) Enter the following fields only if you have identified an error on the sample case:

1. Timeliness Who: Select the appropriate Who code from the pull-down list if the "Date Dif" field is greater than 40.

2. Timeliness What: Select the appropriate What code from the pull-down list if the "Date Dif" field is greater than 40.

3. Timeliness Why:

   Note: There are a total of three Professionalism Who/What/Why code combinations available.

4. Error Rate Who: Select the appropriate Who code from the pull-down list if you identified an Accuracy error in the sample case.

5. Error Rate What: Select the appropriate What code from the pull-down list if you identified an Accuracy error in the sample case.

6. Error Rate Why: Select the appropriate Why code from the pull-down list if you identified an Accuracy error in the sample case.

   Note: There are a total of three Accuracy Who/What/Why code combinations available.

7. Professionalism Who: Select the appropriate Who code from the pull-down list if you identified a non-significant error in the entity portion of the refund.

8. Professionalism What: Select the appropriate What code from the pull-down list if you identified a non-significant error in the entity portion of the refund.

9. Professionalism Why: Select the appropriate Why code from the pull-down list if you identified a non-significant error in the entity portion of the refund.

   Note: There are a total of three Professionalism Who/What/Why code combinations available.

10. Cycle: Automatically generated field. Allow page to load completely before selecting DLN from drop-down screen or cycle field will not populate correctly and DCI will have to be reloaded.

11. EIF/NAP: Automatically generated field.

12. Systemic: This field will calculate from your entry in the Accuracy Who Code fields.

13. Memo: Use this field to capture specific information about the sample case. The field is limited to 250 characters. Use the following priority when entering data:
    Refund Error and Timeliness Rate Memo Field Entries:

Priority	Entry
1	Explanation of entity Accuracy errors following "Incorrect/Correct" format. For example, if the first four characters of the taxpayer's last name was entered incorrectly "Dvais/Davis".
2	Explanation of refund Accuracy errors. Do not simply restate the Accuracy Who/What/Why codes. Instead, specifically explain the error condition.
3	Explanation of timeliness errors. Do not simply restate the Timeliness Who/What/Why codes. Instead, specifically explain the error condition.

Note: Do not enter sensitive taxpayer data in the Memo field. Never enter an SSN, and do not enter a taxpayer's full name or address.

14. Status Indicator: Automatically generated.

(6) When all fields have been entered for the sample case, click on the "Add" button. The database will perform the following validity checks:

• If Perfect field is "P", Systemic field must be blank.

• If Perfect field is blank, Systemic field must have an entry.

• If Perfect field is blank, Accuracy or Timeliness Who must have an entry.

• If Accuracy Why is "ZZ", Accuracy Who and What must be blank.

• If Accuracy Who is entered, Memo field must have an entry.

• If Timeliness Who is entered, Memo field must have an entry.

• Received Date must be earlier than Refund Pay Date.

• Refund Pay Date year cannot be greater than current year.

• If current month is January or February, Refund Pay Date year cannot be earlier than first prior year.

• If current month is March or later, Refund Pay Date year cannot be earlier than current year.

• If current month is January or February, Received Date year cannot be earlier than first prior year.

• If Received Date is entered, Refund Pay Date must be entered.

• If Refund Pay Date is entered, Received Date must be entered.

• If Refund Pay Date is entered, Refund Method M/D must be entered.

• If Refund Method M/D is entered, Refund Pay Date must be entered.

(7) If any validity checks fail, a window will display the validity problem found and your cursor will be placed in the invalid field. Correct the invalid data and press the "Add" button again. Repeat this procedure as necessary until all validity checks pass.

(8) Cancel - Use this button to exit a record when the data was incomplete or should not have been selected.

(1) Select the reports you want to display or print by clicking the National or Service Center Reports menu from the Refund Timeliness and Error Rate main menu:

1. National Timeliness Reports

2. National Error Rate Reports

3. Timeliness Reports by Service Center

4. Error Rate Reports by Service Center

5. Print DCIs by Service Center and Weekending

6. Monthly Detail Report by Service Center

(2) When prompted, enter the appropriate Service Center and period (month, fiscal year, or beginning and ending dates) to generate the report.

(3) The "Print DCIs by Service Center and Weekending" report will display the DCI entries for each record input to the database for the period selected. Each DCI record will display on a separate page. You can use these prints to validate data entry and as an audit trail for your historic files.

(1) Sites conduct sample reviews of 300 cases per month of all SP CP notices and provide data to the Balanced Measurement System.

(2) For Notice Review cases, NER samples closed cases using a "skip interval."

• SOI Staff will calculate the skip interval monthly and provide each SPC with a skip interval prior to the start of each month. The skip interval will remain in place for the entire month and must not be altered except at the request of Headquarters.

• Headquarters will provide sampling assumptions to the Interactive Computer Systems Analyst (IAPCSAs) in information Technology Services (ITS) prior to the first cycle of each month.

• If the sample needs to be increased contact the Headquarters analyst. You may increase your required sample size by decreasing your skip interval. If you choose to do this, you must begin using the increased sampled size at the beginning of the month and continue through the entire month.

(3) Automated sampling programs will sample non-select and never select notices using a systematic random sampling technique. The programs generate copies of the selected notices and Form 4251, Document Request, (using the controlling DLN on the account). The print list of samples are found on Control D.

(4) Some of our notices are going through notice conversion which uses the software called Expression to create taxpayer notices. This new software will eventually replace autograph notices. The following are the new run numbers for IMF and BMF Expression notices:

• IMF Report Name NS40094X: List of Sample

• IMF Report Name NS40092X: Prints Forms 4251

• IMF Report Name NS40091X: Displays the sample notice

• IMF Report Name NS40191X: Displays the sample notice

• IMF Report Name NS40192X: Prints Form 4251

• IMF Report Name NS40194X: List of Sample

• BMF Report Name NS20091X: List of Sample

• BMF Report Name NS20092X: Print Forms 4251

• BMF Report Name NS20094X: Displays the sampled notice

  Note: The letter "X" in the report names above represent the SPC.

(5) The following are the run numbers for ITIN notices:

• Report Name NS60191X: Displays the sampled notice for CP565

• Report Name NS60291X: Displays the sampled notice for CP566

• Report Name NS60391X: Displays the sampled notice for CP567

• Report Name NS60192X: Print Form 4251 for CP565

• Report Name NS60392X: Print Form 4251 for CP567

• Report Name NS60194X: List of Sample for CP565

• Report Name NS60294X: List of Sample for CP566

• Report Name NS60394X: List of Sample for CP567

(6) You must manually sample notices from released work in Notice Review. See Exhibit 3.0.275-11., Notice Error Submission Processing Notice CP Numbers, for a list of notices that are required to be sampled. This includes the sampling of associated notices. Use the skip interval provided by Headquarters when completing daily pulls. Do not sample voided cases.

(7) If the sample pulls the Taxpayer notice and the associated notices (CAF/RAF notice) these notices will be excluded from the sample. Only code the taxpayer notice and load into the SMART database. If errors are identified on the associated notices send feedback to the Operation.

(8) In September 2009, AUSPC began the review of Individual Taxpayer Identification Number (ITIN) with BMF ITIN to follow.

(1) You will fully review each sample case for Accuracy and Professionalism errors and will record the review results using the NER Data Collection Instrument (DCI). Submission Processing Notice Error Rate cases are entered into the SMART Database.

(2) You can enter up to five (5) Who, What, Where, and Explanation of Error (EXPOE) Codes for any given case record.

(3) If during your review a Systemic Professionalism error was identified, do not code. See IRM 3.0.275.2.8, Problem Reporting Instructions for Notice and Letter Error Rate.

(4) If the dollar amounts on the notice when compared to the taxpayer figures on the return differ by $5.00 more/less (excludes math errors) then fax the case to Headquarters for a determination of coding.

(5) When a defect is identified, determine the type, and then the responsible party. The following is the priority:

1. Non-systemic Accuracy errors (Taxpayer, Lockbox, Field Office, Operation by pipeline) Code errors made in the pipeline in pipeline order. The first operation to make the error is coded first. If the case was sent to ERS and ERS should have corrected the notice but didn't, code the error to ERS even if the original error was made earlier in the pipeline (code error in first DCI error position). Same with Notice Review, if a case was pulled in Notice Review and Notice Review should have corrected the notice but didn't, charge the error to notice (code in first DCI error position) Review

2. Systemic Accuracy (IRM, system (computer/EIF).

3. Non-systemic Professionalism (Taxpayer, Lockbox, Field Office, Operation by pipeline order). If more than one error, code the Taxpayer error last.

(1) You must secure the return for each sample case to determine the presence of Entity defects.

(2) Check the entity update cycle and make sure the return reflects the updated entity. Otherwise, secure an additional return to verify the entity. Do not use CFOL command codes to verify entity. CFOL reflects what posted to the account, not necessarily what was on the return. Otherwise, secure an additional return to verify the entity. There is no need to request the Doc. 63 because it will only show the information that was input.

(3) For IMF and BMF, if an additional return was requested to verify the entity of a current processing year return and the return requested was from a prior year processed return, which had an entity error, take the following action:

• Do not charge an error to the Operation if the entity information is incorrect. If appropriate, provide feedback to the operation. Consider this feedback since a different return is being used to verify the accuracy of the entity on the current return. Code the case with WHO Code 25 (EIF or NAP systemic problem).

• If the case was pulled from Notice Review and the entity wasn’t corrected, charge the appropriate type (non-systemic accuracy, systemic accuracy, professionalism, etc.,). Notice Review would be charged for not taking the appropriate action in correcting the entity.

(4) For IMF and BMF, if reviewing a current processing year return for entity and the entity does not match the master file, take the following action:

• Check the attachments and/or signature to verify the entity. If the return information is correct, and the return was transcribed using short entity, then the entity information was drawn from the Entity Index File. Charge an error to EIF if short entity was required.

• If the taxpayer made a mistake in entering their entity, such as: misspelled street name, only code the Taxpayer if no Operational area had a responsibility to correct. *Example: If the entity was input as "Intermediate (address change)" Entity Code (EC) 3 and the street address is incorrect, charge DCO with an error on the street address. However, on the same case, if the name was incorrect, EIF would not be charged an error since only street, city, state, and zip code are input under EC 3.

(5) If you have access to AMS, review the history file to see if taxpayer called to update their address. Again, you will have to accept what change was made if it is more current than the address shown on the return. To view the History section, input the TIN on the "Case Management" screen and click on "GO". The "Account Summary" screen will appear. Scroll down until you see Last History at the bottom of the screen. If no information is present in Last History, click Exit the Account. If information is present, look to the left of the screen and you will see Function. Under Function – select History. The History screen will display. You can view the details for each of the history items individually or at the same time. To View Details for an individual item, click on View Details to see the actual narratives left by the person working on the account. To View Details for all items, click on the first item displayed. The item will then be highlighted. On the keyboard, hold the Control Key and Shift Key and highlight the last item displayed by clicking on the mouse; this highlights all items. Click on View Details and all details will be seen.

(6) For CP 211A, the entity cannot be reviewed using the notice. The notice is considered an extension notice and not a filed tax return. In these cases, we will verify the filing requirements are correct for the notice and code as with return.

(7) Route cases that require entity corrections to the Entity Team following local procedures.

(1) Refer to the appropriate Submission Processing IRMs for procedural instructions that should be followed in generating the notice. Only code defects resulting in an incorrect notice when an employee does not follow IRM instructions. See IRM 3.0.275.2.9 "Business Results Measures Review Guidelines," for additional information on local procedures.

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

(2) The National Reports are:

1. Deposit Timeliness Monthly Report (with Adjustments)

2. Deposit Timeliness - Roll up

(3) The Service Center Reports are:

1. Deposit Timeliness Monthly Report

2. Deposit Timeliness Fiscal Year Report

3. Deposit Timeliness Quarterly Summary Report

(4) Deposit Timeliness National and Service Center Reports provides the Monthly and Cumulative Data for the following: Office, Deposits, Dollars, Lost Opportunity Cost (LOC), Lost Opportunity Cost per Million, Average Lost Opportunity Cost per Transaction and any Comments from the centers.

(1) Deposit Timeliness is the measure of the percentage of timely deposits. All deposits received by the IRS and deposited by the next business day will be considered timely. Payments not deposited by the next business day are considered late. The volume of timely deposits is divided by total deposits for the timely deposit percentage. The timely deposit percentage will include all product lines: electronic, Integrated Submission and Remittance Processing (ISRP), non-ISRP manual, Lockbox bank, and Remittance Strategy for Paper Check Conversion (RSPCC).

(2) The measure is based on work performed at the Submission Processing Centers, through the ISRP system. ISRP report ISR0544 captures the transaction date and the deposit date systemically. Information from this report is passed to the Remittance Transaction Research (RTR) system, which generates a report showing the daily, monthly, and yearly total and timely deposits. Each SP site generates their own monthly reports, and enters their site’s result into the SMART database which calculates the Lost opportunity Cost (LOC).The Financial Facts (FIN-Facts) report, Deposit Activity Report and RTR are used in the computation of the timely deposit percentage.

(3) The Improvement Team Analyst will continue to enter the RTR data into SMART by the 1st business day following the end of the month. SMART is programmed to compute LOC, but not timely deposits. Lost opportunity cost will be monitored.

(4) Prior to FY2016, the Deposit Timeliness Balanced Measure quantified the interest the United States Treasury loses if the IRS does not deposit remittances received within one business day "of the IRS Received Date".

(5) Prior to FY2016 the definition of Deposit Timeliness was the "lost opportunity cost (interest value) of money received by the IRS but not deposited in the bank by the next day, per $1 million of deposits, using a constant 8 percent annual interest rate."

(6) The opportunity cost is calculated by multiplying the dollar amount deposited, the number of days between the day after the transaction date and the deposit date, and the daily interest rate (using a constant annual baseline interest rate of 8 percent). The figure is divided by the cumulative total dollars deposited and is multiplied by $1 million. Beginning in January 2004, weekends and holidays are excluded from determining if the deposit is late. After determining that a deposit was late, the LOC is calculated including intervening weekends and holidays. This is retroactive to the beginning of FY 2004.

(7) Improvement Teams and Functional areas are responsible for analyzing the results of the Deposit Timeliness measure and researching the RTR system to identify untimely deposits. Forward your findings, recommendations, and information about local deposit timeliness improvement projects to the Headquarters Deposit Timeliness analyst each month.

(8) No adjustment will be granted because of weather-related SPC closure or weather-related delay in receipts from Lockbox banks, Field Offices or Campus Support.

(1) The purpose of the Refund Interest Business Results Measure is to quantify the amount of interest IRS pays on refund returns.

(1) The reviews ensure that IRS Lockbox Sites work meets the standards in the Lockbox Processing Guidelines (LPG). Each review examines critical elements that are used to provide information to the Lockbox Processing sites. Complete the reviews daily. They will be used to assess the overall performance of each Lockbox site.

(2) Each review is associated with a data collection instrument (DCI) created in Microsoft Excel. Results from these reviews will be incorporated into the Lockbox Performance Standard. Refer to the sections below for general and specific guidelines for the review process and DCI usage.

(1) The DCIs reflect the work to be sampled, sample size, error descriptions and other review information. Read both the instructions and the DCI carefully before beginning.

(2) Document all pertinent comments relating to charged errors in the "other" column. Write them in the comments area on the DCI or on the main comments sheet.

(3) Forward completed DCIs to the LFC by the fifth working day of the following month. LFC maintains these reports for the length of the contract.

(1) Perform a 100 percent review of the mail-out package, daily, upon receipt.

(2) In the column entitled "Package Contents," answer "complete" if the packages include all the required items, answer “incomplete” if the package is missing required items.

(3) In the column entitled "Lockbox Document Transmittal (LDT) Acknowledgement Page Correct? (Items other than with remit)," answer "YES" if the LDT was correct and answer "NO" if it was not.

(4) In the column entitled "With-Remit - Tamper Proof Bag serial numbers reconciled?" Answer "YES" if the reconciliation was successful and answer "NO" if it was not.

(5) For any "Incomplete" or "NO" provide an explanation in the comments column.

(6) When an error is found provide copies of the sampled case to the LFC.

(7) Forward the DCI to the LFC by the fifth working day of the following month.

(1) An employee from the Improvement Team function will perform sample reviews on all unprocessable (with remittance and non-remittance) work in Receipt & Control daily.

(2) To sample, randomly select 15 with remittance documents and 15 non-remittance documents to review.

(3) Record the number of processible items found, record the number of incomplete items found and record the number of common processing requirements not met among the unprocessable items. The DCI has a list of the codes and corresponding processing requirements.

(4) If the "other" category is selected, explain the error in the comments column.

(5) When an error is found provide copies of the sampled case to the LFC.

(6) Forward the DCI to the LFC by the fifth working day of the following month.

(1) IMF returns will only be reviewed January through April at IMF sites. BMF work will be reviewed year-round at BMF sites.

(2) An employee from the Improvement Team function will perform a sample review from each category of returns in Receipt and Control daily.

(3) To sample, randomly select six batches from each category. Randomly select three returns from each sampled batch. If six batches are not available in a category, randomly select three returns from each batch that is available. If sampled batches have less than three returns, review all returns available, do not sample another batch.

(4) Record the number of returns found in error on the DCI. An error results when:

• Return is mis-sorted

• A check is found on the first page, the balance due page, or with the W-2 on the front.

• A Form 9465 (Installment Agreement Request) attached to the front of the return and not date stamped.

• A refund return sorted as "full-paid" (should be Part Paid or Non-Remit).

(5) Review the cover sheets associated with each sampled batch. On the DCI, record the number of cover sheets reviewed and the number of cover sheets in error. Cover sheets with the wrong received date or wrong form are considered in error. Each cover sheet can only be charged one error, even if it contains multiple errors. Use the additional columns to show the number of each error type found. Results filter to the cover sheets summary tab in the worksheet.

(6) When an error is found, provide copies of the sampled case to the LFC.

(7) Forward the DCI to the LFC by the fifth working day of the following month.

(1) A daily sample will be performed by an employee from the Improvement Team during March and April.

(2) To sample, randomly select six batches of 1040X work. Randomly select three returns from each sampled batch. If six batches are not available, randomly select three returns from each available batch. If sampled batches have less than three returns, review all returns available. Do not sample another batch.

(3) Record the number of returns found in error on the DCI. An error will result when:

• Return not date-stamped or incorrectly date-stamped

• Envelope missing and no postmark stamp

• Mixed form type

(4) Review the cover sheets associated with each sampled batch. Record the number of cover sheets reviewed and the number of cover sheets in error. Each cover sheet can only be charged one error, even if it contains multiple errors. Use the additional columns to identify the number of each error type found. Results will filter to the cover sheets summary tab in the workbook.

(5) When an error is found provide copies of the sampled case to the LFC.

(6) Forward the DCI to the LFC no later than the fifth working day of the following month.

(1) An employee from the Improvement Team function will review a sample of prior year and delinquent returns in Receipt and Control.

(2) To sample, randomly select a total of six batches of prior year returns and a total of six batches of delinquent returns. Randomly select three returns from each sampled batch. If there are not six batches available within a category, randomly select three returns from each batch that is available. If sampled batches have less than three returns, review all returns available. Do not sample another batch.

(3) Record the number of returns in error on the DCI. An error will result when:

• Date stamp missing or illegible and/or incorrect date

• Envelope missing and no postmark stamp

• Current year return mis-sorted as prior or timely return mis-sorted as delinquent

• Mixed form types

• Check is found on the first page, balance due page or within the W-2s

(4) Review the cover sheets associated with each sampled batch. On the DCI, record the number of the cover sheets reviewed and the number of cover sheets in error. Consider cover sheets with the wrong received date or wrong form in error. Each cover sheet can only be charged one error, even if it contains multiple errors. Use the additional columns to show the number of each error type found. Results filter to the cover sheets summary tab in the workbook.

(5) When an error is found, provide copies of the sampled case to the LFC.

(6) Forward the DCI to the LFC no later than the fifth working day of the following month.

(1) Each lockbox site pulls a random sample of 12 envelopes for each day that they receive mail.

(2) All copies are placed in a larger envelope labeled "Deposit Error Sample, Improvement Team Staff," along with the appropriate Mail Stop number. This package is put in Box #1 of the daily Lockbox Shipment.

(3) An employee from the Improvement Team Function reviews the selected samples provided by the lockbox. The sample could include either IMF or BMF items.

(4) RTR Instructions:

1. Access RTR

2. Click on "Research" in tool bar at top of screen.

3. RTR Research: enter criteria screen will come up. Query by entering a Deposit Date 'range' (note: the range should be the "received date" plus five calendar days), enter the TIN, Name Control, and payment amount. Near the bottom of the screen click "Lockbox Only". After entering this information press enter or click "Submit."

4. When the payment is found the following screen will come up: Filter results: 1 Transaction Found.

5. Click on the date in the Deposit Date cell (e.g., 10/01/2023). The following screen will display: ISR1340 Document Remittance Register Details - print this screen (landscape). Using the information on the print verify that the payment was processed accurately (i.e., verify that the payment was processed with the correct MFT, TIN, Name Control, Money Amount, Transaction Date, (should be the date notated by the lockbox bank on the case file) Tax Period, Transaction Code(s)). Special instructions for split payments or multiple payments Verify all data available. Charge only one error per case.

Note: If a payment was not processed accurately notate the correct information on the RTR ISR1340 screen print below the incorrect date in error. Attach the screen print to each case file.

6. When an error is found place an "X" on the DCI in the column that best describes the error. Provide copies of the RTR ISR1340 and copies of the sampled case to the LFC.

(1) Record the number of cases received on the DCI using the received date from the sample.

(2) Do not enter zeros for days when the review is not performed.

(3) Record the number of cases found in error on the DCI. Use the "Lockbox Error" column to document these errors.

(4) Use the error codes on the DCI to identify the types of errors found.

(5) If the "other" category is used, record an error and use the Comment column to explain the error.

(6) Provide a copy of the case that is in error and the associated RTR data screen print to the LFC.

(7) Forward the DCIs to the LFC no later than the fifth working day of the following month.

(8) Retain all sample Lockbox Deposit Error Rate (DER) cases for a rolling six month.

(1) Lockbox Error - Used to document Lockbox errors.

(2) Taxpayer Error - Used when an error occurred due to information provided by the taxpayer. This may include illegible or unclear information. For taxpayer errors, no errors will be notated in the categories under "Types of Errors".

(3) Unprocessable - Used when a case is a true with-remittance unprocessable and was handled correctly by the bank. If the bank incorrectly sent the case to the center as an unprocessable, the case should not be entered in this column. It should instead be marked as a "Lockbox Error".

(4) Residual - Used when the sample case does not involve a remittance. No errors will be notated on residual cases.

(5) Taxpayer Impact - Used when a case that is marked as a lockbox error will result in a notice, letter, penalty, and/or interest charge to the taxpayer. The type of impact must be described in the comments column.

(1) Each IMF Lockbox Site will pull a daily random sample of twelve envelopes from the Form 4868 PO Box if available.

(2) The Lockbox site will place all photocopied items in a larger envelope labeled with: Improvement Team, appropriate Mail Stop, and "Lockbox Form 4868 Review". The package will be put in Box #1 of the daily Lockbox Shipment. If no sample package is received, annotate No sample package received in the comments column and contact the Lockbox Field Coordinator.

(3) An employee from the "Improvement Team" will review the selected samples provided by the Lockbox Site.

(1) Errors will be charged when an extension was processed incorrectly as approved or incorrectly as unapproved or if an extension was processed as approved with a RTR transaction date later than 4/22 (or 4/15 for items received 4/23 through 5/7 subject to the postmark review) or processed with an incorrect transaction date.

(2) All other errors identified (SSN, name control, etc.) may be recorded in the comments column, but will not be recorded in the "Lockbox Error" column.

(3) Daily, whenever an error is identified or suspected notify the LFC IMMEDIATELY via their cell phone. It will be necessary to contact your LFC on their cell phone as they will be at the Lockbox site during the review period.

(1) Sample Date - The "Sample Date" is the received date of the sample case.

(2) Lockbox DLN - For each case, enter the Lockbox DLN (xxxxx-xxx-xxxxx). The Lockbox DLN can be determined via Remittance Transaction Research System (RTR) research and will have a valid Lockbox File Location Code (FLC) from the chart below. If the case is a 'residual' enter the taxpayer's name control in place of the DLN.

(3) Lockbox Error - Place an "X" in the "Lockbox Error" column for the following error conditions:

• Processed incorrectly as approved.

• Processed incorrectly as unapproved.

• Processed as approved with a transaction date of 4/23 or later. (For samples with received dates 4/20 through 4/22.)

• Processed as approved with a transaction date later than 4/15 (this is for samples with received dates 4/23 through 5/7 that have a timely postmark of 4/15 or earlier).

• Processed with an incorrect transaction date.

(4) Postmark Date - Enter the earliest postmark date from the envelope or "missing" or "illegible".

(5) RTR Transaction Date - Input the transaction date from RTR. Use the RTR instructions below to locate the transaction.

1. Access RTR

2. Click on "Research" in tool bar at top of screen.

3. RTR Research: Enter criteria, screen will come up. Query by entering a Deposit Date Range

   Note: The range should be the "received date" plus 5 calendar days, enter the TIN, name control, and payment amount. Near the bottom of the screen click "Lockbox Only". After entering this information press enter or click "Submit".

4. When the payment is found the following screen will display: Filter results 1 Transaction found.

5. Click on the date in the "Deposit Date" cell (e.g., 10/01/2023). The following screen will come up: ISR1340 Document Remittance Register Details - print this screen (landscape). Using the information on the print, verify accurate payment processing with the correct MFT, TIN, name control, money amount, transaction date, (should be the date notated by the Lockbox site on the case file) tax period and transaction code(s).

   Note: If a payment was not processed accurately notate the correct information on the RTR ISR1340 screen print below the incorrect data. Attach the screen print to each case file.

   Note: For split or multiple payments, verify all data available.

(6) Transaction Date Correct - Select "yes" or "no" from the dropdown menu. Items received April 23 through May 7 are subject to a postmark review and should have a 4/15 transaction date if the earliest postmark is timely. Items with missing, illegible, and untimely postmarks should carry the transaction date annotated on the sample.

(7) IDRS Date - Enter the IDRS date of the Lockbox transaction. Use the IDRS instructions below to determine how the extension was processed.
IDRS

1. Access IDRS

2. Research payment via Command Code IMFOLT (other command codes may be used if necessary). Use the SSN from the RTR report to research the payment. Be sure the payment you review is the posted Lockbox payment which will have a Lockbox FLC.

(8) Processed as approved/not approved - Place an "X" in the appropriate column indicating how the extension was processed. If the payment was processed as approved, there will a transaction code 460 and transaction code 670 with the Lockbox DLN present on the module.

(9) Comments - Include any pertinent comments, including transactions processed with an incorrect TIN, name control, etc.

SPECIAL INSTRUCTIONS

1. If processing errors are identified or suspected contact your LFC immediately! It will be necessary to contact the LFC on their cell as they will be at the Lockbox site during the review period.

   Note: For LFC contact information see Lockbox Processing Guidelines (LPG 1.2(3)).

2. Please ensure the taxpayer’s account is corrected when an error is identified during the review.

3. At the end of the review period, provide all copies to your LFC, this includes: all envelope and content photocopied, IDRS and RTR prints. Each sample case should be stapled together including backup research data (RTR and IDRS prints).

(1) The Correspondence Error Rate is defined as the percentage of incorrect letters and notices issued to taxpayers by Submission Processing. The number of correspondences that are inaccurate, unprofessional or unclear, as a direct result of an employee's action and/or the result of an automation/computer generated/IRM process is divided by the sample size to determine the percentage of inaccurate correspondence. This sample is comprised of 60 percent notices and 40 percent letters.

(1) The Letter and Notice Error sampling, review procedures, data gathering, and data entry will be based upon the current guidelines established for these measures.

(2) After the data is entered into the Letter and Notice Error Rate SMART databases an extract of the combined data will be loaded into the Correspondence Error Rate Reports.

(3) There will be four reports that will provide information on the Correspondence Error Rate. They are:

• Correspondence Error Rate Report by SPC, IMF, BMF, and National Accuracy with Systemic Errors Counted as Errors

• Correspondence Error Rate Report by SPC, IMF, BMF, and National Systemic Errors Not Counted as Errors

• Correspondence Error Rate Fiscal Year Report - Accuracy Errors with Systemic Errors Counted as Errors

• Correspondence Error Rate Fiscal Year Report - Accuracy - Systemic Errors not Counted as Errors

(4) The Headquarters Analyst reports the results to management. The sites prepare their monthly reports and narratives using the current Letter and Notice Error Rate procedures.

(1) This review is performed to ensure a 10 workday limit from suspense date to letter input date and a 10 workday limit from No Reply/Correspondence Received Date to Reject case closure date. If either of these two timeframes exceed 10 days, consider the case untimely. Review guidelines, as outlined in IRM 3.0.275.2.9 Retain case records consistent with procedures in IRM 3.0.275.2.11.

(2) Follow IRM 1.11.2.2.4 to request executive approval for any deviation from the following IRM procedures and coordinate request with headquarters analyst.

(1) Improvement Team specialists use a Skip Interval and Random Start Number Tool which assists them with the random selection of returns where letters were issued to the taxpayer by Submission Processing. Selected cases are loaded into a DCI housed on an Excel spreadsheet. This data is used to produce a monthly report, reflecting the timeliness for each SPC. Use the chart below to identify Cut-Off dates and due dates for the Monthly Reports.

(2) Use the cycle chart in Exhibit 3.0.275–23 when completing the Weekly Population Counts for a given month within your DCI tab. These volumes will be used when computing the weighted results, so it is very important the Cycle chart is followed.

(1) Reject Timeliness is calculated by SOI using a ratio of timely issued correspondence compared against the total number of correspondence cases in a sample. The result is weighted against the entire volume of correspondence cases a SPC processed each day. The monthly results are tabulated to determine the performance rating for each SPC. Current expected levels of performance are at least 75 percent for IMF and 80 percent for BMF SPCs.

(1) Each month, the site will submit a completed Skip Interval and DCI Tool to HQ containing all daily closed case information for that month. Sites use one DCI file for the entire fiscal year and include all case data from previous months. Some of the closed cases entered may be late cases sampled around the end of the prior month. Cases closed more than one month prior to the sample date should be excluded. When the SPCs submit their monthly DCI to HQ, all current cases entered are added to all cases previously submitted. The list of all cases is used by SOI to produce the weighted report. (The weighted report will include all cases that the SPC has submitted to date.)

(2) Do not update previously created reports. Therefore, sample volume from month to month may not match unless the current month included no cases from the prior month.

(1) Improvement Team analysts are required to enter data in all yellow highlighted fields of the template. These fields are mandatory to ensure the Excel file is correctly maintained.

(2) When necessary, request any additional documentation from Files no less than 3 times if required data cannot be obtained thru research. If the document still cannot be secured, the case may be removed from sample and captured on the template as missing documentation if accompanied by the reason it cannot be located in Files in the Monthly Timeliness Detail Report of the DCI Tool.

(3) Exclude cases from the sample with the following characteristics:

• Suspense action was for a non-correspondence issue

• Multiple Suspense Dates - Does not apply to Action Codes 211, 212, 213, 215, 224 and 410.

• No Suspense Date (See IRM 3.0.275.12.5.2 (2) (f))

• Duplicate Return not being worked in Submission Processing

• Invalid TIN

• After QR Letter Not Required

• Missing Reply/No Reply Date

(1) Follow procedures in IRM 3.0.275.2.6 - Business Results Measures Communication of Defective Case(s) - for providing error data or daily feedback to the responsible functional areas.

(2) Send required feedback on all untimely cases to the responsible area if the monthly DCI tab indicates a case was late for either correspondence (Days Late to Correspond Column) or Reject Case Closure (Days Late in Rejects Column).

(1) Complete the Comments tab of the DCI by addressing each of the 5 items listed concerning review characteristics at your processing site.

(1) Reject Timeliness reports submitted by the SPC’s are to use a predetermined naming scheme, including SPC, month and calendar year (i.e., Austin Rejects Timeliness December 2019).

(2) The SPCs monthly weighted report will be based on the DCIs completed and submitted for a particular (period) month and will include any prior month’s cases loaded into a current month’s report.

(3) The monthly weighted report includes all cases submitted to date (at the time the report is run). Included in the weighted report deliverable is a separate tab for each SPC that lists all the cases included in each SPCs weighted results.

(4) Do not used prior month cumulative information input by the SPCs when generating weighted reports.

(5) After case analysis is completed on each case, provide the results of the review to the appropriate operations and department managers. Follow local reporting procedures.