1.4.11. Field Assistance Guide for Managers

(1) Field Assistance managers oversee employees in TACs who provide face-to-face assistance to taxpayers whose issues cannot be resolved through other convenient and efficient methods or who choose to obtain information and assistance in the TAC.

(1) 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, see https://www.irs.gov/taxpayer-bill-of-rights.

(2) Under these rights taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service.

(3) The authorities for this IRM include:

• Pub 5170, Taxpayer Bill of Rights (Brochure)

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

• IRC 6103, Confidentiality and disclosure of returns and return information

• IRC 6301, Collection authority

• IRC 6402, Authority to make credits or refunds

• IRC 6404, Abatements

• IRC 7801, Authority of Department of the Treasury

(1) The Director, Field Assistance is the executive responsible for program oversight of the policies in this IRM and approves and authorizes the issuance of this Internal Management Document.

(2) The Area Directors oversee field activities within a specified geographic area to ensure consistency and quality of program execution.

(3) The Territory Managers oversee activities of groups in a specified geographic territory to ensure consistency of training, program execution, services and facilities.

(4) The TAC group managers support the duties performed in the TAC, manage the TAC operations, and oversee the TAC services provided to taxpayers.

(5) TAC managers must be fully knowledgeable and engaged in the operation of a TAC to serve a key role in the accomplishment of established goals and measures.

(6) See IRM 1.1.13.6.3, Field Assistance, for responsibilities of the FA organization:

• Director

• Area directors

• Territory managers

• Headquarters staff

(1) Program Reports: The Policy, Technology and Measures (PTM) section provides measures ensuring business objectives and goals are met. Due to the many and varied services offered at geographically dispersed, stand-alone offices, FA GMs have a wide array of responsibilities accompanied by the many and varied reviews that go with them. FA TMs share in this diversity of responsibilities and reviews including those to ensure the GM’s reviews are substantive, accurate, and completed in a timely manner.

(2) To provide quality service to taxpayers, managers observe employees on an ongoing basis and provide timely feedback to enhance their skills. National quality reviews are performed and the results are reported to external stakeholders and the public. FA quality is a measure of the accuracy of customer contacts that are captured and reviewed via contact recording. The system used to document employee and organizational performance data is the Embedded Quality Review System (EQRS).

(3) Program Effectiveness: The effectiveness of a TAC operation is attributable to the level of the GM's commitment to achieve the objectives of FA through, in part, conducting internal control reviews. The effectiveness of the GM is the responsibility of the TM and reflects the level of their commitment to provide support, feedback, and oversight to the GM completing their required internal control reviews. See IRM 1.4.11.19, Field Assistance Quality Review, for information on the quality review process and how the results are effectively used.

(4) In addition to quality, FA has in place a number of internal control systems (procedures/processes), that are designed to reduce risks involved in the work we perform. These internal controls are established, for example, to help ensure the safety of employees and taxpayers in the TACs. Another example is found in the procedures FA employees must follow to protect taxpayer information and privacy. Management at all levels is responsible for ensuring internal controls are:

1. In place to reduce risk.

2. Understood and consistently followed by employees.

3. Functioning as intended.

4. Reviewed ongoing and revised as needed to effectively and efficiently reduce risk.

(5) Most FA internal control reviews fall into one of the following categories or review types:

• Employee performance

• Operational

• Remittance

• Physical Security and Safety

• Certifications

(1) Within the Wage and Investment (W&I) division, program oversight of the internal controls program is managed under the leadership of the Director, Operations Support, W&I and within the Capital Management and Oversight Office.

(2) Management controls include operational and quality assurance reviews. IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support, contains procedures for evaluating TAC contacts.

(3) Program controls, policies, and procedures ensure:

1. Mission and program objectives are efficiently and effectively accomplished.

2. Program and resources are protected from waste, fraud, abuse, mismanagement, and misappropriation of funds.

3. Laws and regulations are followed.

4. Financial reporting is reliable.

5. Reliable information is obtained and used for decision making.

(4) Program control systems provide reasonable assurance that the following objectives are being achieved:

1. Effectiveness and efficiency of operations.

2. Reliability of financial reporting.

3. Compliance with applicable laws and regulations.

(1) The following table lists common acronyms used throughout this IRM section.

(1) This section is a supplement to the general guidelines for all managers contained in IRM 1.4, Resource Guide for Managers.

(2) The following lists additional sources of guidance for activities related to the managing of a TAC:

• iManage website

• W&I Insider - Field Assistance

• SERP

• IRS.gov - Contact Your Local IRS Office

• IRM 1.15.3, Disposing of Records, provides guidance on disposing of records once their life cycle is complete.

• Document 12829, General Records Schedules, provides information on the National Archives and Records Administration (NARA) issued disposal authorizations for temporary administrative records.

• Document 12990, Records and Information Management Records Control Schedules, provides the NARA approved records retention and disposition procedures to prevent unauthorized/unlawful destruction of records.

(3) IRM 21.3.4, Field Assistance, provides procedural guidance for TACs on:

• Providing appointment service

• Researching and resolving account inquiries

• Accepting payments and establishing payment arrangements

• Providing tax law assistance

• Explaining and assisting with procedural inquiries

• Authenticating identity

• Providing assistance and verification of documentation for Taxpayer Identification Numbers (TINs)

• Assisting with applications for Taxpayer Assistance Orders (TAO)

• Providing Multilingual Assistance

• Assisting with Alien clearances (Sailing Permits)

• Providing tax forms, instructions, and publications

• Assisting with Form 2290, Heavy Highway Vehicle Use Tax Return

(1) The group manager (GM) or designee must contact the taxpayer to reschedule an appointment when there is an unplanned TAC closure. Do not ask Accounts Management to call the taxpayer and reschedule appointments.

(2) Each TAC manager pairs with another TAC manager in advance to assist with rescheduling appointments. Pairings should be within different geographical locations within the area, or across areas, if necessary, to avoid paired offices being closed at the same time. If paired offices are closed, the area analyst with oversight for the closed office notifies the taxpayer and reschedules the appointment.

(3) Managers of a closed TAC must take the following steps before taxpayers are notified and before deleting/rescheduling the cancelled appointments:

1. Contact your "paired" manager for assistance with cancelling and rescheduling appointments, if necessary.

2. If the TAC manager or the paired manager is not available, the area analyst, or other member of the area leadership team must ensure the taxpayers are contacted and the appointments are rescheduled.

3. Make sure the first action you take before attempting to contact the taxpayers to reschedule the appointment is to update the TAC location to show the unplanned closure. Refer to IRM 1.4.11.12.1, Change in Hours of Operations, CHOR & Emergency Closure Job Aid, and the Field Assistance FAST Administrative User Guide for directions.

4. After the previous actions are complete, call the taxpayer following the steps below. Keep a log of the following information:

• Date of closure

• Number of scheduled appointments during the closure period

• Who completed the call backs

• Confirmation that all taxpayers were contacted (attempted contact)

(4) The manager (or designee) makes one attempt to call the taxpayer. Follow the steps below when contacting the taxpayer:

1. Reach taxpayer’s voice mail. "This is (employee name), badge number (xxxxxxx), calling from the (affected TAC’s city, state) IRS office. Due to unforeseen circumstances, we must reschedule your appointment. Please call 844-545-5640 to reschedule your appointment. We apologize for the inconvenience." Refer to IRM 10.5.1, Privacy and Information Protection, Privacy Policy.

2. Unable to reach the taxpayer (i.e., no voice mail or incorrect phone number). No additional action needed.

3. Reach the taxpayer but unable to reschedule. Advise the taxpayer to call the appointment toll-free line to reschedule at their convenience.

4. Reach the taxpayer and able to reschedule the appointment. Reschedule the appointment to change the date and time of the appointment, as appropriate.

Note: Refer to the FAST User Guide and TAC Closure Job Aid for instructions on rescheduling or cancelling appointments.

(5) If the appointment calendar system goes down or is unavailable, AM CSRs follow regular procedures to target the taxpayer’s issue and provide assistance to resolve the issue over the phone. If the CSR is unable to help the taxpayer, and it is determined that an appointment is needed, the CSR advises the taxpayer to call back when the system comes back online. Do not complete a written referral to request an appointment.

(1) An Initial Assistance Representative (IAR) directs the flow of taxpayer traffic to the respective TAC service areas. A full-time IAR is needed for heavy taxpayer traffic during the filing season in medium or large TACs. A part-time or seasonal IAR may be needed during the non-filing season.

(2) Advise taxpayers who do not have a pre-scheduled appointment that service is by appointment only. Advise the taxpayer if you are able to schedule them a same day appointment. Provide them the time of their scheduled appointment.

1. In TACs with an IAR, the manager has the discretion to have the IAR provide limited same day services to taxpayers.

2. If no same day appointments are available, advise the taxpayer that they have to call the appointment number for an appointment on another day. Provide the toll-free number, 844-545-5640, and advise of alternative services available for their issue.

3. Accounts Management employees cannot schedule a same day appointment and do not advise the taxpayer to walk in without an appointment when an appointment is needed for the requested face-to-face service.

4. TAC group managers can use managerial discretion to make exceptions to the appointment process in cases of special situations.

   Example: The elderly or disabled, taxpayer traveled long distance, etc.

(3) Place printed material providing alternative methods to obtain tax assistance in clear view for the taxpayer to take with them. This could consist of publications, brochures, bookmarks, and other communication products.

(4) The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

(1) To prepare employees in TACs to perform their tasks for both taxpayers and the Service, advance planning is necessary. Evaluate the TAC to ensure that it is ready prior to the filing season.

(1) Communicate policies and procedures to all group employees regarding FSA.

(2) Refer to the FSA section located on the FA Insider.

(3) Provide guidance to employees to ensure that FSA is used to the maximum extent possible. Ensure employees are familiar with IRS.gov and the tasks that can be accomplished on this website.

(4) Ensure that an FA employee is available to facilitate. Refer to IRM 21.3.4.2.2, Facilitated Self Assistance (FSA), for facilitator duties.

(5) Ensure the FSA printer and computers are operational. If a problem arises, refer to the FSA Troubleshooting Checklist. If the problem cannot be resolved, notify the designated FA area analyst with the specific details including bar code(s) of the kiosk or printer if warranted.

(6) Managers or their designee report FSA units on their Field Assistance Management Information System (FAMIS) Form 5311. See the current fiscal year Form 5311 Coding Guide for additional details. FSA is not connected to Qmatic/Orchestra and units can be obtained from the vendor’s report.

(7) Managers must take reasonable measures to ensure that the kiosk workstation placement provides a balance of taxpayer privacy and adequate physical security controls to prevent vandalism. Keep the dedicated FSA printer in a FA secure space, preferably the Initial Account Representative (IAR) workstation for easy retrieval of prints.

(8) Ensure one-time use headphones are available when requested by taxpayers opting to use the alternative technology option on the kiosks.

(1) Virtual Service Delivery (VSD) is a method for taxpayers to receive face-to-face service in areas not served by a TAC. The VSD support site GM (or designee):

1. Ensures each TAC employee providing service virtually has received the training necessary for handling VSD taxpayers.

2. Ensures equipment at the partner VSD site and support site are functional and ready for daily operations.

3. Performs the initial Qmatic/Orchestra configuration. The designated TAC manager (or designee) will have access to the Qmatic/Orchestra branch controller for all VSD sites and will monitor TAC traffic, and any other Qmatic/Orchestra system issues. The TAC GM is listed in FAMIS as the manager of the Office Designation Number (ODN) assigned to the partner VSD site. See IRM 1.4.11.17, Qmatic/Orchestra, for Qmatic/Orchestra procedures.

(2) Employees capture time spent providing virtual assistance under a separate ODN. Employees complete two copies of Form 5311, Taxpayer Service Activity Report, one for their home TAC and one for the VSD assistance. This allows employees to capture units for the ODN where the taxpayer is located, not where the employee performed the work. See IRM 21.3.4.6, Time Reporting for TAC Employees.

(3) Refer to IRM 21.3.4.3.3, Communicating with and Surveying Taxpayers, for Customer Satisfaction Survey procedures.

(4) Refer to the VSD procedures located on the FA Insider for information on:

• Requests for a manager

• Deaf/Hard of Hearing taxpayers

• Irate taxpayers

• Closures

• Technical issues

(1) Use bilingual employees (if available) or the OPI service when bilingual assistance is needed. If the taxpayer needs bilingual assistance, do not make taxpayers wait for a bilingual employee if the bilingual employee is assisting other taxpayers, use the OPI service.

(2) Employees use the OPI service while assisting TAC taxpayers. Ensure TAC employees do not share the Personal Identification Numbers (PINs) assigned with other employees, TACs or other business units.

(3) The FA Headquarters OPI analyst shares monthly reports for each area.

(4) Area analysts review the following:

1. Calls lasting over 50 minutes - Employees should hang up when research is required and call back when research is completed. See IRM 21.3.4.3.4, Multilingual Assistance.

2. SEID - Only TAC employees use the OPI service.

(5) After review of the reports, elevate issues identified by the area analysts to the headquarters OPI analyst.

(1) To balance the IRS workload and maximize resources, TACs participate in alternative work stream to work cases following the One Stop Service Approach to ensure taxpayers receive complete customer service. Refer to IRM 21.3.4.2.5, Alternative Work Stream and IRM References.

(2) Under alternative work stream, assign Correspondence Imaging Inventory (CII) case work as needed when there are no face-to-face taxpayers, and all required off-counter duties in the TAC are complete or in between appointments during idle time.

(3) If the TAC is understaffed due to absences or an unexpected increase in demand for services, such as hardship or walk-in traffic that does not require an appointment, and no one else is available to assist, reassign an ITAS working CII cases to work face-to-face contacts.

1. Do not close a TAC when an employee is available to take scheduled appointments and/or assist walk-in taxpayers.

2. Determine whether an ITAS is reassigned to work the counter or CII inventory.

3. Determine a TAC’s capacity to allow employees to work alternative work stream.

4. Monitor their calendars and daily activities and assign work assignments based on what they see and what they can reasonably project.

5. Communicate any revisions or updates to the alternative work stream process to their employees.

6. Regularly review the appointment calendar and make adjustments to consolidate open time slots to limit employee idle time.

7. Review the daily inventory reports and perform a quality review of the prior day’s adjustments.

8. Complete the required EQRS reviews. Performing two non-evaluative reviews during the first 60 days satisfies the EQRS managerial review requirement for the non-evaluative period. See IRM 1.4.11.20, Embedded Quality Roles and Responsibilities.

(4) Ensure an ITAS working CII cases:

1. Conducts thorough research.

2. Can work independently.

3. Works cases first in and first out, regardless of age or overage.

4. Addresses all issues identified in the taxpayer’s correspondence, within FA authority.

Exception: An ITAS who does not have the training level to address the issue advises the GM and requests the case be reassigned to an ITAS with the appropriate training level.

5. Contacts the group manager if there are any questions or has completed the assigned work and needs additional cases.

(1) Employees are often required to initiate referrals to resolve an inquiry that is out of the employee’s scope of training.

(2) Ensure employees follow the required FA procedures for referrals in:

• IRM 21.3.4.9.2, Tax Law Referral Procedures

• IRM 21.3.4.12.2, Account Referral Procedures

• IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442

(3) Assign a designated FA employee to resolve account and technical referrals for which the front-line employee did not have the training to ensure these referrals are worked timely.

(4) Review and initial all Form 4442, Inquiry Referral, or Form e-4442 referrals prior to being transferred (this review may be delegated to a lead or a referral coordinator).

(1) The IRS has a legal obligation to protect the confidentiality of tax returns and related information. The IRS also has the responsibility of protecting the entire Federal Tax Administration System, not just the individual components of the system but employees, computer equipment, tax returns, monies, property, facilities, and records. Therefore, established minimum-security standards minimize the potential for loss of life and property, the disruption of services and functions, and the unauthorized disclosure of documents and information.

(2) Managers are required to use a Data Collection Instrument (DCI) to conduct quarterly physical security and remittance reviews. In addition, managers must complete Part I, Part II, Part III, and Part IV of Form 12149, Functional Security Review for Managers, and digitally sign page six.

(3) The TAC Security and Remittance Review Database (TSRRD) survey captures the self-assessment results from the physical security and various remittance reviews that are completed quarterly by the group manager. The database allows FA to effectively monitor the TACs adherence to security requirements. The database addresses the following:

• Allows the ability to collect information, identify deficiencies, and follow-up on corrective actions in a timely and comprehensive manner according to the IRM requirements.

• Establishes the top security and remittance issues by area and TAC location (city and state).

• Compiles data to assess effectiveness and progress in correcting weaknesses in physical security controls to protect sensitive taxpayer information and receipts.

(4) The quarterly due dates for the TSRRD survey are as follows:

(5) Carefully plan and use proper measures to ensure all facilities are protected. Basic security measures include:

1. Locked perimeter doors.

2. Slab-slab exterior walls (at the IRS perimeter).

3. Duress alarms in public contact areas.

4. Intrusion detection for first floor offices and other offices as required by IRM guidelines.

1. ID and visitor badges.

2. Employee credentials.

3. Keys and locks.

4. Alarm maintenance and testing.

5. Duress alarms.

6. Fire suppression systems.

7. Guard services.

(6) Ensure compliance with the security standards contained in:

(7) Managers must have a basic working knowledge of security requirements for tax return information, remittances, IDRS passwords, date and disclaimer stamps, and Law Enforcement Manuals (LEM). TACs are subject to compliance reviews by Facilities Management and Security Services (FMSS), Information Technology (IT), Government Accountability Office (GAO), and Treasury Inspector General for Tax Administration (TIGTA).

(8) Controlled access is an essential aspect of ensuring that FA has adequate safeguards in place to protect taxpayer information from disclosure and prevent unauthorized access to both information and property. In determining the security criteria for TACs, consideration should be given to the types and volumes of assets regularly received and stored. Examples of such assets include, but are not limited to:

• Cash remittances

• Check remittances

• Form 809, Receipt for Payment of Taxes

• Received and Received with Remittance stamps

• Tax returns

• Return information

(9) Managers are required to use a Data Collection Instruments (DCI) to conduct quarterly functional security reviews. Use Part I, Part II, Part III, and Part IV of Form 12149, Functional Security Review for Managers, and digitally sign page six.

(1) Overview – The IRS has a legal obligation to protect the confidentiality of tax returns and related information.

(2) Management controls are an integral component of an organization’s management. They are the programs, policies, and procedures established to ensure that the organization is managed efficiently and effectively and protected from waste, fraud, abuse, mismanagement, and misappropriation of funds. Management controls are synonymous with internal controls. See IRM 1.4.2, Monitoring and Improving Internal Control.

(3) Constantly reinforce the importance of adherence to security and internal controls when processing remittances (cash and non-cash).

(4) Local FMSS tests duress alarms located in each TAC annually. If necessary, FMSS contacts the TAC manager for assistance to activate and reset duress alarm(s).

(5) Removable media and Digital Versatile Disc (DVD) players in the TAC do not require any additional security beyond that of any other furniture or IRS property in the TAC. Store remote controls for the television and DVD player in a safe place at all times (desk or cabinet is acceptable).

(6) The TAC’s Security and Remittance Review Database (TSRRD Survey) captures self-assessment results from the physical security, remittance, and Integrated Data Retrieval System (IDRS)/IDRS Online Reports Service (IORS) Security reviews completed by the GM during each quarter.

(7) The database allows FA to effectively monitor the TACs adherence to security requirements.

(8) The database is used to store historical data and identify the offices that are visited for operational reviews.

(9) Annually, territory and group managers receive training on TAC Security and Remittance Review Database (TSRRD) as part of CPE or Filing Season Readiness training to include updates and changes to the TSRRD database. Training includes the manager’s roles, responsibilities, and review process in completing the TSRRD surveys.

(10) The manager is responsible for conducting Functional Security Reviews using Part I, Part II, Part III and Part IV and digitally sign Page 6 of Form 12149, Functional Security Review for Managers, on a quarterly basis. The results of the reviews are used to answer questions in the TAC Security and Remittance Review Database Physical Security section quarterly. See IRM 1.4.11.4.1.3, Controlled Access Procedures.

(11) At a minimum, managers ensure compliance with standards on:

1. IRM 10.2.14, Methods of Providing Protection

2. IRM 10.5.1, Privacy and Information Protection, Privacy Policy

3. IRM 10.8.1, Information Technology (IT), Security, Policy and Guidance

4. IRM 1.15.2, Records and Information Management, Types of Records and Their Life Cycles

5. IRM 10.5.1.5.1, Clean Desk Policy

6. IRM 10.2.5, Identification Media

(12) Managers must comply with all minimum-security standards contained in IRM 10.2.14, Methods of Providing Protection, all local security requirements, for reporting any violations to the local physical security office and other individuals (e.g., TIGTA) who have security responsibilities.

(13) See IRM 3.8.47.4.5, Security of Forms 809 receipt for Payment of Taxes and IRM 10.2.14.3.6, Combination Control and Safeguarding, regarding the manager's responsibilities on when to change the SF 700, Security Container Information.

(1) All TACs display the required signs provided by headquarters and ensure procedures outlined in IRM 21.3.4.3.5, Signs, are followed.

(2) All other signs (e.g., signs from other business units, temporary signs) must be approved by the Director of FA or headquarters designee.

(1) Only approved IRS informational messages are allowed on all TAC TVs. The use of cable and/or local TV stations is prohibited unless authorized by FA headquarters.

(2) If the use of the IRS informational messages is not an option (e.g., TV broken, removable media damaged, lost or stolen), the TV must be turned off.

(3) Playing background music is restricted. Sound interferes with the Qmatic or Contact Recording equipment located in the TAC.

(4) Only FA employees (administrative support, technical staff or GMs) are authorized to operate the TV.

(1) All TACs are required to have a safe except when co-located within Social Security Administration (SSA) space. Some TACs may have more than one safe due to the Large Cash process. TAC safes are only used to store cash, Form 809 Receipt Book and remittances.

(2) Excess TAC Safe - Field Assistance may periodically have a need to excess safes.

(3) Combinations to safes locks are changed:

1. When the safe or lock is originally received or installed.

2. When an employee with access to the safe separates from the IRS or transfers out of FA (see IRM 1.4.11.4.2, Taxpayer Assistance Center (TAC) Security/Internal Controls.

3. At least once a year.

4. Whenever the combination is compromised.

(4) Safe combinations should be memorized and not written on calendars, bulletin boards, etc. For additional information see IRM 10.2.14.3.6, Combination Control and Safeguarding.

(5) Safe Storage - The safe is only used to store cash, Form 809 receipt book, and remittances.

(6) Treasury Standard Form 700, Security Container Information, provides information regarding those employees with access to the TAC safe.

(1) IRS Media Relations is the single point of contact for all media. Media representatives usually contact the Field Media Relations Specialist to make inquiries or to arrange for contacts with other IRS officials. However, there may be instances when the media representative directly comes into the local TAC. In such instances, refer the media representative to the Field Media Relations Specialist. See IRM 11.1.3, Contact with the Public and the Media, for more information.

(1) The manager must ensure that the retention file of Form 795-A, Remittance and Return Report, and Form 3210, Document Transmittal, is maintained for each TAC for three (3) years from the month and year of the transmittal number. Refer to IRM 21.3.4.7.12.4, Retention Files for Remittance Acknowledgement Transmittal Procedures.

(2) Form 795-A is the transmittal used to record all payments received at the TAC unless the payment meets an exception outlined in IRM 21.3.4.7, Remittance Processing.

(3) Employees are required to prepare Form 795-A and Form 3210 as stated in IRM 21.3.4.7.9.1, Preparation of Form 795-A, Remittance and Return Report, and IRM 21.3.4.7.9.2, Reviewing and Reconciling Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

(4) All employees with an AMS User Profile must prepare Form 795-A using AMS.

(5) Managers must be familiar with the AMS Form 3244/795-A Payment Receipt Processing Tool Job Aid. See IRM 21.3.4.7.9, Form 795-A, Remittance and Return Report.

(6) All Form 795-A payments and posting documents must be reviewed and reconciled before payments are processed using RS-PCC or payments are transshipped to SPC for processing. See IRM 21.3.4.7.9.2, Reviewing and Reconciling Payments, Posting Vouchers, Form 795-A and Form 3210 for Payments and Payments with Returns.

(7) Managers must maintain, by TAC, all Form 795-A and Form 3210 transmittals that are used to transship payments, payments with returns, and Form 809 receipts to ensure security of receipt and returns using the binder system. Refer to IRM 21.3.4.7.12.2, Remittance Acknowledgement Transmittal Binder System, and IRM 21.3.4.8.7.2, Non-Remittance Acknowledgement Transmittal Binder System.

(8) All Form 795-A and Form 3210 transmittals and supporting documents must be stored in these three ring binders.

(9) Each binder must have two dividers, one labeled Acknowledgement and one labeled "Pending Acknowledgement". If multiple months are stored in a binder, additional dividers are necessary for each month to be labeled Acknowledgment.

(10) All Forms 795-A and Forms 3210 must be filed in the binders, in numerical order, by the transmittal numbers and under the appropriate divider.

(11) Current and previous month’s transmittal retention files must be maintained in the binder.

(12) The manager or authorized designee follows the established system to track acknowledgement copies of Forms 795-A and Forms 3210 that are not received from the SPC within ten (10) business days from the date that the payments are mailed to the SPC.

(13) Complete follow-up action with the designated SPC when Form 795-A and Form 3210 are not received from the SPC between the 11th and 15th business day from the original date the package is mailed. The managers must assign an employee and backup to:

1. Open the mail daily and monitor the EEFax email inbox.

2. Date stamp all acknowledged Form 795-A and Form 3210 received with the TAC’s official "Received" date stamp.

3. Maintain the transmittal binders for remittance and non-remittance.

4. Complete required follow-ups using Form 10946, Follow-up on Acknowledgement of Form 3210.

5. Refer to IRM 21.3.4.7.12, Remittance Acknowledgements Transmittal Form 795-A and Form 3210 Process, and IRM 21.3.4.8.7, Non-Remittance Acknowledgement Transmittals Form 3210 Process, for additional information.

(14) Managers of remote TACs have an option to centralize their files at the office where they are physically located rather than the originating location, if they have storage capacity available.

(15) Each manager identifies the location where the files are stored for each TAC and shares with their TM, who shares with the area office.

(1) Conduct a quarterly review of the remittance process for each TAC. Use the mandated Group Manager’s Data Collection Instrument (DCI) to document their quarterly required remittance reviews listed below. Follow additional instructions on the DCIs. Conduct the following applicable reviews for payment processing:

1. Manager must retain the completed DCIs and any additional documentation used to conduct remittance review not covered on the DCIs for three years.

2. Results of the remittance quarterly review are used to complete the TSRRD survey for remittance on a quarterly basis.

3. Results of the various remittance quarterly reviews may also be used as an evaluative record of the employee’s performance. Reviews are documented on Form 6067, Employee Performance Folder Record, and feedback discussed with the employee. Retain the original signed Form 6067 with the appropriate review documentation from the GM DCI in the Employee’s Performance Folder (EPF).

(1) Group managers must ensure that employees are following procedures to process all non-cash payments received in the TAC unless the payment cannot be processed using RS-PCC. Refer to IRM 21.3.4.7.11, Non-Cash Payment Processing using Remittance Strategy for Paper Check Conversion (RS-PCC).

(2) To meet the 24 hours deposit standard, all non-cash payments must be processed using RS-PCC on the day payment is received or no later than the next business day. A payment is considered processed once the payment is scanned, key verified, and submitted for deposit.

(3) For TACs with one employee, the GM has the option to request limited key verification be completed by another office within the group. Refer to IRM 21.3.4.7.11.9, Request for Temporary Change or Permanent Change for One-Person TACs in Key Verification Requirements.

(4) The GM must ensure that all RS-PCC scanned batches of payment are balanced a minimum of twice per week as required per IRM 21.3.4.7.11.12, RS-PCC Balancing.

(5) The GMs must ensure that all RS-PCC scanned batches of payment are approved for shredding and shredded as required per IRM 21.3.4.7.11.13, Reconciliation Report and Shredding.

(6) Retention files for RS-PCC are maintained in the TAC for each RS-PCC batch of payments for three years as required per IRM 21.3.4.7.11.14, RS-PCC Retention File. The retention files must be maintained as follows:

1. Within binder, folders, or envelopes (must be contained, cannot be loose in a drawer or box).

2. Properly marked with the month and year.

3. Documents filed in sequential order within that month.

4. Maintained in a metal locked file cabinet.

(7) The GM must ensure that all batches of payments processed using RS-PCC must include Form 14443, RPSID Label. Form 14443 must be completed as required per IRM 21.3.4.7.11.2, Completing Form 14443, RPSID Label.

(1) The e-Trak 809 Database System is used to track serialized Form 809, Receipt for Payment of Taxes, issue Form 5919, Teller's Error Advice, notices to group managers and provide management reports.

(2) Form 5919, Teller's Error Advice, is issued by the e-Trak 809 Database System to inform FA managers when critical errors are observed on any remittance documents.

(3) The e-Trak 809 Database System generates and sends an email containing Form 5919, Teller's Error Advice, as information to the GM, along with a link to access the system for supporting documents.

(4) Critical errors are those conditions that correlate to potential waste, fraud, abuse, theft, or embezzlement such as late remittances, remittance missing, official receipts issued out of sequence, incorrect money amounts, late cash conversion or missing cash conversion information. See IRM 3.8.47.7.1, Critical Errors, for a listing of critical error items. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt, for instructions when a critical error is discovered after part 2 of Form 809 is issued to a taxpayer.

(5) Group managers must notify the TM of any Forms 5919 that are issued to their group.

(6) Generally, FA group managers are allowed 15 days from the date of issuance to follow-up on the Form 5919 via the e-Trak 809 Database System. If there is a business need, such as a remittance missing, the time frame for responding is shortened. See IRM 21.3.4.7.8.2, Completing Form 809 Receipt, for instructions when a critical error is discovered after part 2 of Form 809 is issued to a taxpayer. If a Form 5919 is not responded to by the response due date, then the system sends a second email to the GM as a reminder on the next business day.

(7) If the second notice is not responded to timely, and there is a response required, then the e-Trak 809 Database System sends an email to the TM.

(8) The manager must log in to the e-Trak 809 Database System to respond to or close an error notice associated with Form 5919. Managers must share Form 5919 notices with the responsible employee, obtain a response from the employee, and take any needed corrective actions. Refer to Training Pub 12340-006, E-Trak 809 Database System Group Managers User Guide. Managers must request access to the e-Trak 809 Database System through the Business Entitlement Access Request System (BEARS) as follows:

1. Access BEARS.

2. From My Application screen click the request new application button.

3. Type PROD USER ETRAK 809 DB and select the campus sub-application name.

   Note: Select Austin if FA areas 2 or 3. Select Kansas City if FA areas 1 or 4.

4. Click the next button.

5. In the Special Instructions box, include the effective date, job title, and EEFax number.

(9) The e-Trak 809 Database System aligns and validates employee to manager based on structure in HR Connect. It is important to ensure that employee's contact information on HR Connect is correct to ensure proper routing of Form 5919. Inform the designated SPC field office payment processing liaison of any changes to managers and the employees assigned to them by following the steps in (10) and (11) below.

(10) Territory manager must advise their area remittance analyst of acting assignments. The area remittance analyst notifies the SPC of long-term acting management assignments and/or to request a manual Form 5919.

(11) The Notification to SPC sites must be in writing and must include:

• Manager’s complete name

• Manager’s SEID

• Manager's Badge number

• Acting assignment effective date

• Acting assignment ending date

• Acting assignment par action completion date (if no par action completed write N/A)

(12) A listing of the designated Submission Processing sites, a listing of key remittance processing contacts, and additional data regarding remittance processing is available on the Submission Processing website by selecting "Field Office and SP Center Field Office Payment Processing Addresses and Key Contacts".

(13) The GM maintains a retention file for Form 5919, Teller Error Advice, for three years from the date of issuance.

(1) The monthly Trends and Patterns report is the vehicle Submission Processing uses to provide feedback to TAC territory managers on errors that impact business results or customer satisfaction.

(2) The report is based on the Forms 5919 issued via the e-Trak 809 Database System and certified by the campus manager.

(3) The SPC provides the Trends and Patterns Report to the TM by the fifth day following the end of the month when there is reportable data. Managers of record may access e-Trak 809 Database System to generate reports. Refer to the e-Trak 809 Database System Group Managers User Guide.

(4) The TM shares the Trends and Patterns report with the GM. The TM and GM review the report and corrective actions, as needed, and develop an action plan to address errors identified on the report.

(5) The GM shares the results on the Trends and Patterns report with the employees, as appropriate, addressing any corrective actions required within an established deadline.

(6) The TM maintains a file of the Trends and Patterns report with corrected action for a retention period of three years from the date the report is issued.

(7) The TM forwards the monthly Trends and Patterns Report, and actions taken to address errors identified, to the area analyst and senior operations manager who informs the Area Director (AD).

(1) The SPC provides the Late Remittance report to each FA AD by the fifth day of the month following the end of the month where there is reportable data. Refer to IRM 3.8.47.5.2.4, Late Remittance Report for Area Offices.

(2) Timely, accurate payment processing translates to customer satisfaction and business results.

(1) The TAC manager is required to ensure all monies collected are balanced daily.

(2) Managers must follow the procedures in IRM 21.3.4.7.16, Loss or Shortage of Payments, whenever Losses and Shortages are identified.

(3) The names and telephone numbers of the current Remittance Security Coordinator (RSC) can be found on the Submission Processing website under

1. Security Information

2. Campus Security

3. Remittance Security Coordinator Information

(4) All out of balance conditions must be identified and explained by the TAC GM. Include the statement of explanation with the accounting package to the SPC. If there is a cash shortage or overage, completion of Form 2424, Account Adjustment Voucher, digitally signed by the manager is required with the accounting package that is uploaded to the ATP SharePoint site. In addition, advise campus accounting to either debit or credit the account on IDRS. This adjustment can be initiated using IAT Tool. Refer to IRM 21.3.4.7.8.16, Loss or Shortage in TAC with Courier Service.

(5) If contacted by campus accounting that an overlooked out of balance condition exists, a completed Form 2424 is required within 24 hours. Email the digitally signed Form 2424 to the campus accounting contact.

(1) Group managers brief employees on IRC 7804(c) when the Form 809 book is initially received. See IRM 3.17.243.10.12, Internal Revenue Code (IRC) 7804(c).

(2) IRC 7804(c) imposes liability against any officer or employee of the Treasury Department who fails to account for and pay over any amount of money or property collected or received in connection with the Internal Revenue laws.

(3) Group managers prepare a memorandum of the held briefing on IRC 7804(c) and maintain in the employee’s drop file. The GM and employee both sign and date the memorandum.

(4) TAC employees are responsible to protect and safeguard monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and may be collected from the employee as if it were a tax.

(5) For guidance on losses and shortages, refer to IRM 21.3.4.7.16, Loss or Shortage of Payments, and IRM 3.0.167, Losses and Shortages.

(6) Group managers must ensure that they and their employees are familiar with procedures contained in IRM 21.3.4.7.8, Cash Payments.

(1) Annually, between September 15th and October 1st, the FA area Remittance Information Resource Coordinator (RIRC) notifies all group managers to complete the survey for "Disposal Form 795-A and Form 3210" retention files located on the Field Assistance (FA) Remittance SharePoint site for each designated area. Refer to:

• IRM 21.3.4.7.12.4, Retention Files for Remittance Acknowledgement Transmittal Procedures

• IRM 21.3.4.7.11.14, RS-PCC Retention File

• IRM 21.3.4.7.8.15.3, Courier Service Retention Files, for the requirement of retention period prior to requesting approval to dispose Form 795-A and/Retention Files for Remittance Acknowledgement Transmittal Procedures or Form 3210

• IRM 1.15.3, Disposing of Records

• Document 12990, Records Control Schedules, for NARA-approved records retention and disposition requirements

(2) The manager of record must complete the survey for "Disposal Form 795-A and Form 3210 retention" for each TAC location within their group located on the FA Remittance SharePoint site.

(3) The FA area RIRC point of contact:

1. Extracts from the Field Assistance (FA) Remittance SharePoint Disposal Form 795-A and Form 3210 report listing custodial TAC office locations where retention files for approval of disposal are requested.

2. Completes and electronically signs Form 11671, Certificate of Records Disposal.

3. Submits via email the Disposal Form 795-A and Form 3210 retention file report and a completed and signed Form 11671 to the area Privacy, Governmental Liaison and Disclosure (PGLD) records specialists for approval. Refer to the Records and Information Management Area Specialist map for area contact information.

4. Updates the survey for "Disposal Form 795-A and Form 3210" retention files with the date Form 11671 is sent to the PGLD records specialists for approval.

(4) The PGLD records specialists reviews, approves and electronically signs Form 11671 and forwards the approved Form 11671 back to the FA area RIRC point of contact.

(5) The FA area RIRC point of contact:

1. Accesses the FA Remittance SharePoint site for this area.

2. Updates survey with the records specialists approved date listed on Form 11671 for each TAC location.

(6) The manager of record or designee must:

1. Destroy the approved Form 795-A and Form 3210 retention files within 30 days from the email notification date using a shred bin or shredder once the email notification is received. See IRM 10.5.1.6.10, Disposition and Destruction.

2. Update the SharePoint Survey for "Disposal Form 795-A and Form 3210" retention files with the date the files are destroyed once the files are destroyed.

Note: If the disposed records cannot fit within the facility’s shred bin(s), manager or designee can open an OS Get Services ticket to request the required services. FMSS oversees the shred program.

(7) The FA area RIRC point of contact uploads to the Remittance SharePoint Retention File site:

1. Approved Form 11671 electronically signed by PGLD.

2. Report for "Disposal Form 795-A and Form 3210" retention files document listing the date Form 11671 is sent to PGLD, the date approval is received from PGLD, and the date of disposal of files for each of the TAC locations listed.

3. Naming convention for these files:

   Example: Area 1 – Fiscal Year 2017 Approved Form 11671

   Example: Area 1 – Fiscal Year 2017 Disposal Form 795-A and Form 3210 report

4. These documents must be maintained for six (6) fiscal years.

(1) Use the AMS group message as appropriate for your group.

(2) Group messages can be cut and pasted from email.

(3) Group messaging has a 2000-character limit.

(4) To send a group message, click on:

• "Group" (under Message Center)

• "Create New"

• Submit

(1) Territory managers:

1. Support the required use of AMS.

2. Ensures SMEs are available during AMS training and to provide On-The-Job Instruction (OJI) support.

3. Review territory inventory reports for timely closures and timely taxpayer contact of in-house inventory.

4. Include the required use of AMS as part of operational reviews.

(1) Area directors:

1. Support the required use of AMS.

2. Ensures SMEs are available during AMS training and to provide On-The-Job Instruction (OJI) support.

3. Review the required use of AMS as part of operational reviews.

(1) Each area is assigned a SSO who has program oversight and is responsible for maintenance and upkeep of the AMS database.

(2) SSOs are responsible for the following duties:

1. Approving Account Management Service access requests in BEARS.

2. Performing routine administration and maintenance of employee and group profiles as directed.

3. Transferring employees from group to group and updating profiles when necessary.

4. Performing checks to ensure employees are using AMS as the primary research tool for all account inquiries, per IRM requirement.

5. Staying abreast of the new features and functionality of AMS.

(1) Refunds are generated through normal Master file processing and are identified with a TC 846; however, in special circumstances a manual refund may be needed. See IRM 21.4.4, Manual Refunds.

(2) The ITAS uses IAT manual refund tool to initiate and process a manual refund. The IAT manual refund tool automatically completes Form 5792, Request for IDRS Generated Refund and Form 3753, Manual Refund Posting Voucher.

(3) Management appoints and delegates authority to specific persons to sign and authorize manual refunds. This is to maintain the internal controls standards required by General Accountability Office with respect to disbursements.

(4) The area directors must submit a Manual Refund Signature Authorization Form annually by October 1, to campus accounting manual refund unit delegating those persons authorized to sign and approve manual refunds. See IRM 3.17.79.3.5, Employees Authorized to Sign Requests for Refunds, for further information.

(5) At the discretion of the area director, group and territory managers can be delegated the authority to sign manual refund requests. Areas identify which group managers, territory managers or area directors sign manual refunds. Refer to:

1. IRM 21.4.4, Manual Refunds, to verify that correct procedures are followed prior to approval.

2. IRM 21.4.4-3, Accounting Function - Manual Refund Team Contact Information for a complete listing of addresses and contacts.

3. IRM 10.2.14.1.3, Responsibilities for the responsibilities to maintain effective controls to prevent fraud, waste or abuse of government resources and mismanagement of service programs.

4. IRM 1.4.16.4.11, Manual Refunds - Training Requirements.

(6) When approving Manual Refund Form 5792, the manager reviews the "Remarks box" to ensure employees include the verbiage W&I:FA:CARE. Employees select W&I:AM as the FA BOD.

(7) Each time a manual refund is approved, send an email notification to the TM with a copy to upper management (SOM, area account analyst, and other(s) designated by the area). The area account analyst sends a copy of the email notification to the HQ accounts analyst. In the subject line include the following: MR Approved – date (e.g.,11/19/2020).

(1) Each outlying TAC has a Commissioner's Representative (CR)/Administrative Officer (AO) who is responsible for the office/building.

(2) It is the manager's responsibility to keep the CR/AO informed of TAC office closings or any problems (within the CR's area of responsibility) that the TAC may encounter in carrying out its function.

(3) It is important to keep open lines of communication with management in other functional areas.

(1) Managers must maintain close contact with employees in outlying TACs because their relative isolation tends to lessen their involvement with management.

(2) Make routine visits to the TAC and maintain documented evidence of managerial reviews, as outlined in IRM 1.4.11.19.10, Territory Manager Mandatory Reviews, Reports and Certification and IRM 1.4.11.19.9, Group Manager Mandatory Reviews, Reports and Certification. Validate these reviews quarterly by inputting the review results in the TSRRD. See IRM 1.4.11.4.1, TAC Physical Security Requirements.

(3) If items identified during a visit are the responsibility of the Commissioner's Representative (CR), schedule a discussion.

(1) Use FAST to initiate and approve a Change in Hours of Operation Request (CHOR). Please refer to the Job Aid: FAST – CHOR Emergency Closure for guidance.

(2) Field Assistance TMs or designees approve temporary office closures of two or less consecutive business days. FA ADs or designee(s) approve temporary office closures of more than two consecutive business days. Partial day closures of more than two consecutive business days require AD or designee approval, including lunch closures of more than two days.

(3) When a temporary office closure is approved, FAST automatically places a block on the calendar so that new appointments cannot be made.

(4) When a temporary office closure is approved, FAST automatically sends an email to the taxpayer canceling their scheduled appointment, if they provided an email address. Ensure an attempt is made to contact all taxpayers with canceled appointments due to the closure, even those who provided an email address, to reschedule the appointment.

(5) Upon approval of the closure, FAST automatically creates and sends an email to the following stakeholders:

1. Area director

2. Area technical advisor

3. Area senior operations manager

4. Area security analyst

5. HQ security analyst

6. FMSS HQ security analyst (requires notification only when a temporary TAC closure impacts a TAC guard)

7. FMSS TM (requires notification only when a temporary TAC closure impacts a TAC guard)

8. Legislative affairs representative

9. Media relations representative

10. Senior commissioner’s representative

11. NTEU representative for the TAC

12. Local taxpayer advocate office

13. AM BOD Administrator

14. Director, Field Assistance (requires notification when a temporary closure is approved or when unusual instances occur, such as flooding, shootings, personal injury, hazardous material, etc.)

(6) At TM discretion, notify additional stakeholders of office closures.

(7) Ensure the accuracy of stakeholder information for each TAC location in your group.

(8) Cancelling a CHOR - When necessary, you may cancel approved CHORs in FAST. FAST deletes the block on the location and opens appointment availability. FAST does not automatically send email notification to the stakeholders when a CHOR is canceled. The designee cancelling the CHOR must notify the stakeholders via email when a CHOR is cancelled and when the TAC reopens.

(9) Updating IRS.gov - IRS.gov is updated for all approved CHORs with the following exceptions:

1. Same day closure of less than a full day.

2. Inclement weather closure of any duration.

3. When the notification of the need to close the TAC is not received prior to the regularly scheduled opening of the TAC (e.g., employee not required to call in until two hours after start of TOD).

(1) Temporary Closings - Temporarily close a TAC only as a last resort to minimize the adverse impact on taxpayers and other functions at that location.

(2) Temporarily closed TACs may occur in smaller TACs (generally one or two-person staff) for the following reasons:

1. Employee(s) attending training.

2. Immediate or extended illness of employee(s).

3. Staff vacancy (e.g., retirement, resignation).

4. No FA employees available within a reasonable distance (i.e., commuting area) from TAC.

(3) Before temporarily closing a TAC for an extended period (eight consecutive days), the AD must determine the need to provide an employee from another TAC on a daily or part-time (limited hours or days) basis.

(4) Release of TAC Space: The W&I Commissioner, in consultation with the IRS Commissioner and the Deputy Commissioner for Services and Enforcement, have the final approval authority to permanently release TAC space.

(1) Hours of operation, including lunch closings, must be posted using Form 13358, Taxpayer Assistance Center Hours of Service Insert (EN/SP).

(2) TAC signage must be updated/changed as necessary to reflect the information posted on IRS.gov. All closings must be posted on the TAC door for the duration of the time the TAC is closed.

(1) Temporary Closings - Immediately notify the management chain of command when it is necessary to temporarily close a TAC for a period of one business day or more due to unscheduled employee absence or other circumstances beyond control. The IRS.gov website and TAC signage is updated.

(2) Update IRS.gov and TAC signs for planned closures of any duration.

(3) Updates must be consistent and use appropriate professional language.

(4) If an office is closed indefinitely, IRS.gov and TAC signage is updated to say, "This TAC is currently closed".

(5) Holiday Closings - IRS.gov includes language that states the TACs, SSA offices and VSD sites are closed for all federal holidays. IRS.gov includes links to an OPM web page listing all federal holidays. Update TAC signage to reference holiday closures no less than three days prior to closure. Update signage to reflect normal business hours the next business day.

(1) Field Assistance headquarters program analysts conduct reviews and certify annually that the TAC location address and phone number is consistent and correct by monitoring the designated local telephone directory and documenting the results on SharePoint.

(2) The Section 3709-Line recorded message must use the approved FA script (see Exhibit 1.4.11-1, Field Assistance Section 3709-Line Telephone Scripts). Any deviations from the prescribed script must follow the approval authority guidelines.

(3) The director of FA or designee must approve any deviations from the prescribed format. The area director or designee submits the request via email to the HQ analyst(s) responsible for IRS.gov and the Section 3709-Line recorded message programs.

(1) Determine the staffing needs for the scheduling period by analyzing volume statistics. These statistics can be obtained from prior year data. Business Objects reports are the best source for this type of information.

(2) Business Objects reports provide data on workload volumes for the week, month, planning period and fiscal year. This data is provided on a weekly basis and is updated every Thursday.

(3) Factors to consider when analyzing statistical data may include, but is not limited to:

1. Type of employee available for assignment to special TAC activities.

2. Expectations of employee's performance and expertise related to the type of work performed.

3. Volume of work anticipated.

(4) An analysis of weekly data enables management to identify trends, patterns, need for additional staff and anomalies. Effective analysis helps with planning, scheduling, and using resources more efficiently.

(1) Skill in maintaining a flexible staff and balancing the workload determines the overall success of the TAC operation.

(2) Block the TAC appointment calendar to show limited staffing and ensure taxpayers with appointments receive timely service.

(3) Examples of workload demands include:

• Ordering forms and publications

• Remittance Processing

• Referrals

• Adjustments

• Correspondence

• Directed Learning

• Formal training

• Away from office

• Leave

(1) Ensure employees use Form 13864, Field Assistance Contact Sheet, Qmatic/Orchestra, and FAMIS for the following scenarios:

1. When Qmatic is not available.

2. When conducting direct off counter work.

(2) When using Form 13864, ensure employees:

1. Record contacts in actual minutes.

2. Save form to the computer’s hard drive and/or print.

3. Manually enter captured data into FAMIS, not Qmatic/Orchestra.

4. Submit Form 13864 for management review and retention (electronic or paper copy) after correctly entering data on FAMIS Form 5311.

   Note: Form 13864 is maintained for two months if prepared during filing season or one month if prepared during non-filing season.

5. Complete Form 5311 from Form 13864 for direct units and time if Qmatic/Orchestra is down for an entire day.

6. Add all direct units and time from Form 13864 and adjust the auto-populated Form 5311 units and time when Qmatic is down for part of a day.

(1) Group managers:

1. Ensure that TAC employees correctly capture and report contacts and hours.

2. Review the complete Form 13864, Field Assistance Contact Sheet, and conduct comparative reviews to FAMIS Form 5311 and Business Objects reports to ensure that the data is being reported accurately.

(2) Procedures for the disposal of Form 13864 and Form 6148:

1. Form 13864 and Form 6148 prepared during the filing season may be destroyed two (2) months after the data captured is used to prepare FAMIS form.

2. Form 13864 and Form 6148 prepared during non-filing season may be destroyed one (1) month after the data captured is used to prepare FAMIS form.

   Note: Prior to disposing of these forms, submit a completed and signed Form 11671 to the area Privacy, Governmental Liaison and Disclosure (PGLD) records specialists for approval. See Records Management to find records specialist contact information. Refer to IRM 1.15.3, Disposing of Records and Document 12990, Records Control Schedules, for NARA-approved records retention and disposition procedures for more information.

(1) FA has transitioned to an appointment service-based entity, with wait time improving significantly. However, monitoring wait time is important to ensure all our customers are receiving service in a timely manner. Ensure employees make every effort to begin service to taxpayers within 30 minutes of arrival without jeopardizing quality.

(2) During peak seasons, the Express Lane Services (ELS) for specific services can still be used.

1. ELS allows taxpayers with quick, transactional service tasks (e.g., non-cash remittances, return drop off, localized TAC demand, etc.) to bypass IAR screening and receive immediate assistance.

2. Through the use of roping and signage, ELS routes eligible taxpayers to a dedicated workstation with an available ITAS.

(1) All FA group managers use a standard process for explaining the use of the Qmatic system.

1. All Sites - Qmatic/Orchestra priorities are pre-determined by HQ and changes are not able to be made by the manager.

2. Taxpayer enters TAC and selects a Qmatic ticket or an IAR assists the taxpayer in selecting a ticket.

3. Ensure IARs offer FSA as an option for assistance in TAC locations with FSA stations.

(1) Each FA employee must have a valid Qmatic/Orchestra user account. Non-FA employees are NOT added to Qmatic/Orchestra. A BEARS request is not needed to have staff added. The manager will contact the area analyst to get employees added.

(1) The designated TAC manager is responsible for the Qmatic branch controller used to manage traffic and capture services provided in partner VSD taxpayer facing sites. The designated TAC manager is listed in FAMIS as the manager of the ODN assigned to the taxpayer facing partner VSD site. This manager (or their designate) is responsible for:

1. Working with area analyst to add employees who support partner VSD sites to the appropriate Qmatic/Orchestra branch controller.

2. Reviewing and approving all time charged to the partner VSD site’s ODN.

(2) Unless the system is not available, all ITAS assistors use Qmatic/Orchestra when serving all taxpayer contacts. See IRM 1.4.11.16, Capturing Field Assistance Contacts. Assistors must be careful to ensure they select the correct link depending on whether they are providing service to taxpayers in their local TAC or at a virtual partner site. If the assistor is logged in to Qmatic Orchestra for their local TAC and they need to start providing service to a virtual partner site, they must log out of Qmatic/Orchestra and then log back in and select the correct link.

(3) Each morning when a VSD partner site is open, the support site GM or a designated employee checks the appointment calendar for that day’s appointments. If there are no appointments scheduled for that day, the employee sends an email to the partner’s primary and secondary points of contact notifying them that there are no appointments scheduled. If there are appointments scheduled for that day, the employee sends an email to the partners' primary and secondary points of contact that includes the time of the appointment and taxpayer’s initials.

(1) Review contacts to ensure adherence to policies and procedures (periodic review not required). Territory, area and headquarters management review adherence to policy as a component of operational reviews.

(2) On a quarterly basis, or as directed by FA headquarters, areas review all "opt-out" contacts (closing code 1) for proper use and verify the taxpayer requested to "opt-out" of the recording. Refer to IRM 21.3.4.27.2, FACR.

(3) On a quarterly basis, or as directed by FA headquarters, areas analyze contacts (other than those routinely reviewed by NQRS) to determine adherence to policies and procedures and identity improvement opportunities. If opportunities for improvement exist, areas recommend corrective actions. These reviews include, but are not limited to:

1. No show (closing code 999) contacts with over 4 minutes of transaction time.

2. Memo count closing codes (e.g., closing code 724 - Spanish Speaking).

3. Non-technical contacts (e.g., closing code 413).

4. Wrap-up contacts.

5. Closing code 0 - Qmatic/Orchestra default error code.

(4) When Verint shows contacts less than ten (10) business days old in "deleted" status, the user (manager or analyst) who identifies the "deleted" status inputs a ticket requesting an assessment/upgrade of the computer’s data storage capacity.

(1) Area analysts provide guidance and support on the use of FACR to TAC managers. This includes providing new/acting managers with appropriate training materials.

(2) Approve BEARS requests for access to FACR.

(3) Area analysts are responsible for managing the Verint user database that includes adding/modifying groups for agents (assistors).

(4) During System/Program Reviews:

1. Area analysts incorporate into their regular program/operational reviews analysis of opt-outs, no shows, Spanish speaking memorandum counts, deleted status and wrap-up contacts. This list includes minimal review requirements and is not all inclusive. Analysts share trends and corrective actions taken with the appropriate territory and group managers when necessary.

2. Area analysts use the VERINT/IMPACT360 Web Portal application, Contacts, on the home page to review contacts not associated with a specific SEID and/or name. Analysts and group managers determine corrective actions to take, if any.

3. Area analysts ensure Pub 5004, "Your Contact Will Be Recorded..." Desktop Sign for Field Assistance Taxpayer Assistance Center (English/Spanish), is posted at each TAC workstation with contact recording.

   Note: FA managers ensure that damaged signs are replaced.

(1) The roles and responsibilities of the headquarters analyst include the following:

1. Maintain the Verint Contact Recording (CR) database by adding, updating and removing groups, agents and workstations.

2. Receive, review, and coordinate all request for copies of download contacts and maintain the requests log for five (5) years.

3. Monitor application performance and troubleshoot problems.

4. Open IT tickets when the CR system (Verint) is not functioning properly and all efforts from the business unit have failed to restore functionality.

5. Coordinate, distribute and analyze mandatory reports.

(1) Field Assistance conducts multiple reviews at various levels to provide management with assurance/confidence that procedural requirements are consistently followed by employees and managers. The methods used by FA to perform these reviews include:

1. Field Assistance Contact recording (FACR) review of employee’s performance during taxpayer contacts or direct (stand-behind) observations of taxpayer contacts.

2. CII review of employee’s performance while working paper inventory cases closed by FA employees.

3. Direct observation of employees performing tasks, such as conducting research, handling remittances, or performing security checks.

4. Physical or automated review of employee records and reports derived from processes or systems including referrals, vouchers, receipts, IDRS, and other generated reports.

(2) FACR: Used in monitoring the quality of assistance that employees provide taxpayers. Routine monitoring using Contact Recording and/or direct observation process allows managers to:

1. Determine areas needing improvement in a timely manner.

2. Identify the causes of errors or problems and take necessary action to correct them.

3. Improve employee performance, enhance and expand employee skills, and develop employees to help them reach their career aspirations.

4. Serve as a coach and role-model.

5. Identify training needs.

(3) Direct Observation: In person review of employees performing tasks can reveal coaching opportunities that remote reviewing may miss. By observing each action taken to perform a task, it may be possible to identify and eliminate unnecessary steps an employee is taking or provide a different sequence of steps that makes the process more efficient.

1. Direct observation also allows the manager to assess the adequacy of the physical surroundings where tasks are performed and identify barriers. For example, is the space well lit, big enough, have high traffic or noise. Such observations can lead to corrective actions that lead to greater productivity.

2. During direct observation, avoid being drawn into the conversation between the taxpayer and the employee. As much as possible, managers attempt to stay in the background.

   Note: Initiate a private conversation with the employee to ensure a taxpayer does not leave with inaccurate or incomplete information.

(4) Review of Records and System Reports: Some reviews of records/reports can be completed remotely, while others require a visit to a TAC, data input into a system can generally be reviewed remotely while manually kept or written records and reports generally must be reviewed in person. For example, to review if taxpayer data is not properly secured, an on-site after-hours review is needed. Conversely, to determine if all of a manager’s monthly employee performance reviews for a group are completed, EQRS allows you to remotely research the number of reviews complete by a manager during a given timeframe.

(1) FA GMs provide oversight and guidance to the TAC employees, review and assess the quality of service they provide to taxpayers, monitor and perform internal control actions, and are responsible for the day-to-day operations at the TAC(s).

(2) FA GM responsibilities include:

1. Protecting IRS assets and taxpayer remittances.

2. Maintaining a safe and secure place of business for employees and taxpayers.

3. Conducting reviews to ensure employee adherence to internal control procedural requirements.

4. Performing administrative duties for employee pay, leave, awards, and conduct.

5. Training and developing employees and assigning work.

6. Achieving quality goals based on taxpayer needs and expectations.

(3) Taxpayers expect interactions with the IRS to be Quick, Right, and Polite, just as they do from any business interaction. More specifically, FA strives to provide services that consist of controlling the direction of the contact (Quick), giving accurate and complete assistance (Right), and maintaining professional courtesy (Polite).

(4) FA TMs provide oversight and guidance to the GMs, assess the effectiveness of TAC management in meeting organizational objectives, and communicate and support implementation of national policies.

(5) FA TM responsibilities include:

1. Conducting operational reviews and ensuring completion of corrective actions, as needed.

2. Evaluating GM performance and development.

3. Reviewing internal control procedural adherence.

4. Allocating resources to facilitate group operations.

5. Communicating key messages and implementing service policies.

(1) Accurately completing all of the required reviews in a timely manner is second only to physical security and safety as the most critical responsibilities of a FA GM. Establish and follow a written plan and schedule to ensure required reviews are completed timely. To successfully complete all review obligations, a review plan and schedule is established. See the EQ Quarterly Review Plan for assistance.

(2) Like any other management activity, preparation is the key in completing quality reviews. With due dates at various intervals, establishing a review plan and schedule ensures all required reviews are completed timely.

(3) TMs discuss the GM’s review plan and schedule as needed, or at a minimum annually, as part of the group operational review (see IRM 1.4.11.19.9, Group Manager Mandatory Reviews, Reports and Certification.

(1) Document all reviews to provide objective and meaningful feedback aimed at improving performance. Promptly document and share the contact observed in accordance with the national agreement to ensure that important details of the direct observation are not forgotten.

(2) Effective documentation is an essential part of the review process. It is the factual basis for feedback to the employee. For EQRS reviews the documentation is entered on a Data Collection Instrument (DCI). There are three sections to enter remarks:

1. Taxpayer Issue(s)

2. Employee Action/Response

3. Summary Feedback

(1) Provide timely, continuous feedback to develop employee skills needed to provide quality service to taxpayers. Take the following actions:

1. Engage employees as partners in the identification and resolution of problems.

2. Maintain and foster open, honest communication.

3. Celebrate success.

4. Continually reinforce organizational goals by sharing business results and identifying opportunities for improvement.

(2) Provide managerial feedback timely and identify specific performance. Conduct periodic counseling sessions with each employee to discuss his/her progress, self-help techniques, and interpersonal skills with taxpayers.

(3) Share positive as well as negative feedback with the employee to:

1. Focus on the employee's overall job performance by building on strengths and addressing weaknesses.

2. Develop and reinforce the employee's commitment to FA operational goals.

3. Provide support and motivation.

(4) Reinforce positive performance attributes and share feedback in a constructive manner, offering suggestions to ensure corrective measures are taken to improve overall taxpayer service.

(5) Whenever possible, provide feedback in-person. Employees located in outlying TACs may be contacted by telephone, followed by written feedback when the manager’s travel schedule would delay timely sharing of feedback.

(1)

(1) In addition to ongoing periodic mandatory reviews, reports, and certifications, FA headquarters staff, area office staff, and TMs conduct operational reviews. See IRM 1.4.10.3, Operational Reviews Overview.

(2) An operational review is an in-depth review and analysis of a particular program or function. Operational reviews are conducted in the following manner:

• Territory managers review groups within their territory

• Area director staff reviews territory operations

• DFA headquarters staff reviews area operations

(3) Each fiscal year, FA conducts operational reviews as follows:

1. Headquarters Staff – Site visit review of selected TAC(s) in each area on an annual basis as approved by the DFA.

2. Area Office Staff - Review 50 percent of territories each year with written review of TM reviews and follow-up actions for the other 50 percent.

3. Territory Managers - Reviews are completed for each group annually and include at a minimum one TAC site visit.

(4) A schedule of planned operational reviews is prepared at each level at the beginning of the fiscal year and no later than December 31st. The schedules reflect:

1. Completion of each operational review individually and the specific month in which each is completed.

2. Completion by June 30 of all area /territorial operational reviews to allow for follow-up/corrective actions before the end of the fiscal year.

3. Approval by the SOM, AD, or DFA (as appropriate) of the operational review.

4. Sharing of the operational review with group/territory manager and posted to the operational review housing site on SharePoint.

(5) Area/territory operational reviews must:

1. Evaluate and assess performance and adherence to internal controls

2. Identify areas where improvement is needed

3. Assign required corrective actions and target completion dates

4. Identify and praise accomplishments

(6) The review should address the following:

• Workload management practices

• Personnel management practices

• Administrative practices

(7) Compare the above practices to the following:

• Mission Statement

• Policies and regulations

• NTEU National Agreement

• Memos of understanding (MOU)

• Business measures and goals

• DCIs

(8) FA operational reviews include a combination of remote/virtual and on-site observations. The following DCIs are mandated for use by Group and Territory Managers, during FA operational reviews:

• Remittances (non-cash payment and general)

• Form 795/Form 3210/Form 3244

• RSPCC live and retention

• Form 809 book holder IDRS profile

• Courier live and retention

• Limited physical security (some of these questions should remain for on-site reviews, such as the Form 700 in the safe)

• Personnel files (which includes the EPFs)

Note: There are two parts to the on-site review, observations and retention files.

(9) Area/territory operational reviews also document:

1. Performance in areas designated for special emphasis by the DFA as identified in the Commitments.

2. The validity of responses given during the Annual Assurance Review Process regarding the adequacy of internal controls, both administrative and program specific. These should ensure programs achieve their intended results, realize their goals, are complete, timely, and reflect accurate financial and management reports. See IRM 1.4.2.5, Annual Assurance Review Process.

3. The timely completion of required FA managerial reviews such as employee appraisals, employee performance reviews, payment processing reviews and physical/data security requirements. See IRM 1.4.11.19.10, Territory Manager Mandatory Reviews, Reports and Certifications, and IRM 1.4.11.19.9, Group Manager Mandatory Reviews, Reports and Certification.

4. Best practices that can be shared with others.

(10) Allow sufficient time for an opening meeting or conference call upon arrival, performing the review, closing the review with an informal discussion of findings and recommendations, writing the formal report, and providing feedback from the final report to the manager or director, as appropriate.

(11) Effectively managing your time is critical during on site reviews. Before you arrive, you want to:

1. Communicate your expectations for the visit and logistics (location, arrival time, etc.)

2. Plan to have your day-to-day responsibilities covered to minimize distractions during the visit.

3. Request information well in advance and in writing to help ensure the information is available at the start of the review as requested.

4. Revisit these items during your opening meeting to ensure you have what is needed to begin.

(12) Operational reviewers may request the following items in advance of arrival:

• Employee Performance file

• Personnel files

• Drop files (including meeting minutes)

• Training files (access employee ITM reports)

• AMS data (case actions documented in AMS)

• Sample of closed cases and open cases

• Leave tracking

• Evaluation/Midyear sample pulls and tracking records

• IORS reports (to verify separation of duties)

• TSRRD submissions

• Managerial remittance reviews

(13) To further maximize the value of the time spent on-site, it is highly recommended that you create a list of reports, data, examples, references, and any other materials you think you may need to complete the reports before your visit. It is poor use of your time to travel to a TAC to do what can be done in the office (or virtually). Preparations done beforehand can allow for adequate time to thoroughly review what can only be done on site as well as activities that are better done in person, for example coaching and sharing best practices.

(14) Once the area or territorial review is completed, documentation of the review in the form of a memorandum is provided to the manager or executive, as appropriate for review and approval. Include the following in the memorandum:

• Overall review summary of findings

• Specific observations (positive and negative)

• Opportunities for improvement

• Recommendations and required action items

• A  separate action plan attachment that includes the target actions, completion dates and responsible official

(1) Review written documents prepared by the FA employee to ensure a quality work product. The documents may include but are not limited to:

• Form 4442, Inquiry Referral

• Form 3913, Acknowledgment of Returned Refund Check

• Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)

• Form 3244, Payment Posting Voucher

• Form 2063, Alien Clearance

• Form 433–D, Installment Agreement

• Form 2159, Payroll Deduction Agreement

• Letters/quick notes to taxpayers

• Documents pertaining to notice accounts

• IDRS Adjustments

• AMS (Account Management Services) documentation

• Form 809, Receipt for Payment of Taxes

• FA DAS, Document Action Sheet (in ITIN authentication TACs only)

• Annotations required on Form 2290, Heavy Highway Vehicle Use Tax Return, prior to mailing to campus for processing

(2) Review administrative documents to ensure they are timely and accurately completed. These include the following:

• Form 5311, Taxpayer Service Activity Report

• Form 3210, Document Transmittal (both remittance and non-remittance) Document Review Plan – IRM 1.4.11.19.10, Territory Manager Mandatory Reviews, Reports and Certification

• IRM 1.4.11.19.9, Group Manager Mandatory Reviews, Reports and Certification

• Form 795-A, Daily Report of Collection Activity, Document Review Plan

(3) Qmatic/Orchestra reports provide information regarding types of contact(s), taxpayer waiting time, and time spent per contact. Locations without Qmatic/Orchestra must use Form 13864 to record information:

1. When Qmatic/Orchestra is not available.

2. When conducting direct off counter work.

(4) The review of Form 3210 helps determine the timely forwarding of returns, remittances and Form W-7, Application for IRS Individual Taxpayer Identification Number.

(5) TACs where IAR/secretary or managers are located must reconcile Form 795-A of other employees before submission to the appropriate SPC. This reconciliation must not delay the transmission of the remittance packages. Remittance must be transmitted the day of receipt or the next business day.

(6) Oversight and assessment of employees working VSD is unchanged from regular FA procedures. Employees in a remote location provide assistance via VSD, so the support site GM is responsible for monitoring their employee's work and performing EQRS reviews. GMs use the ULTRA inbox to collect a sample of contacts for quality reviews to ensure these contacts meet FA requirements and to identify any areas that need improvement. No additional EQRS reviews are required by GMs due to VSD.

(1) Group Manager Requirements:

(2) Group Manager Mandatory Reports:

(3) Group Manager Mandatory Certifications:

(4) Refer to the Mandatory Briefings website for mandatory briefing requirements for new hires.

(1) Territory Manager Requirements:

(1) Individual Taxpayer Advisory Specialist (ITAS) use their reference material to answer accounts and tax law topics. If a tax law topic is covered in the Interactive Tax Law Assistant (ITLA), correct and complete use of ITLA is mandatory.

(2) Group managers must share the NQRS reviews with the applicable employee to provide them with positive reinforcement as well as coaching/direction in areas identified for improvement. ITAS reviews the NQRS DCIs and advises the GM if they agree or disagree that the DCI correctly reflects the contact review. If the employee disagrees, they should present the reasons for their disagreement to their manager.

(3) National reviews completed by CQRS may never be used as evaluative performance feedback or used in an employee evaluation. National Review DCIs are not filed in an employee’s Employee Performance File (EPF). The information from national reviews may be used to illustrate a point or as examples ONLY. DCI information used during group discussions about quality must be sanitized and generic; free of information that might identify an employee or a group.

(1) Group managers are required to review, document and personally share at least one evaluative contact per employee per month; 12 evaluative reviews per employee per year. The focus of these managerial reviews is to document and improve employee performance. Contacts selected for review must have Customer Accuracy impact (Attribute 715 coded Y/N).

(2) To the extent possible, contacts should include a mix of the work the employee performed during their rating period. FACR contacts should be selected for review based on the type of work the employee has performed. However, be cognizant of special assignment or exceptional service (positive or negative) which you observe and use the opportunity to reinforce excellent performance or bring a swift end to less than acceptable behavior. If improvement opportunities are identified, perform reviews that allow you to monitor the progress the employee is making in improving that aspect of their performance. Refer to the FA Systems Management Guide for FACR inbox setup and user guidance.

(3) Review contacts in which new procedures are being introduced, new tax law is being applied, and/or areas of special emphasis identified by the Territory or Area. Cover the reference materials that explain the new procedures during group meetings and document this in the group meeting minutes.

(4) Observe the full contact without distraction or interruption. In Social Security offices, use direct observation to accomplish this requirement. When FACR is available, recorded contacts are used to accomplish the required monitoring. The following practices should be followed in observations under either method:

1. Take detailed notes.

2. Validate the accuracy of actions through research in ITLA, Document 6209, and/or IRM(s).

3. Ensure all defects charged include specific IRM or other applicable references recorded in the feedback narrative of the DCI.

4. Use job aids located on the EQ website for guidance on attribute coding.

5. Input results into EQRS or prepare a Form 6067, Employee Performance Folder Record, within three (3) business days of the review.

6. Print and personally share (in person or over the phone) the feedback report with the ITAS in compliance with the National Agreement.

(5) Advise the TM of any exceptions for not completing the required monthly reviews due to employee absences or assignments to other duties for the entire month such as acting manager details, other details, training (attending, teaching, OJI). The TM must provide the manager with a written waiver for any month the managers cannot complete the required reviews for these reasons and the waiver is filed in the employee’s EPF. Once the approved waiver is received there is no expectation the GM complete an additional review for that employee in the following month.

(6) Review NQRS DCIs and forward any rebuttals on Form 14448, Quality Review Rebuttal Form, to the AQA. For guidance on the rebuttal process, see IRM 21.10.1.8.5, Field Assistance Quality Review Rebuttal Process.

(1) Territory managers are required to run EQRS reports for each GM and monitor to ensure required reviews are conducted and timely input into EQRS.

(2) Territory managers must conduct a minimum of two evaluative reviews per quarter of each GM’s employee performance reviews and provide written feedback regarding the focus, substance and timeliness of the reviews.

(3) During operational reviews, territory managers verify that group managers are utilizing FACR for at least 80 percent of their taxpayer contact observations per employee and that group managers are inputting the DCI numbers in the Remarks section of the FACR recorded contact. Refer to the FA Contact Recording User Guide.

(4) Approve manager requests for waiver of the minimum monthly review requirement when an employee is absent from work or on assignment away from their ordinary customer assistance duties for the entire month. TMs must provide the approved written waivers of the monthly review requirement to the manager for placement in the EPF and provide a copy to the area quality analyst. These exceptions are validated, and appropriate comments included in the operational review narrative.

(5) Provide feedback and corrective actions in a formal action plan as needed for managers at risk of not completing monthly reviews and/or not providing adequate performance feedback.

(6) Resolve any customer accuracy or accuracy driver discrepancies. If necessary, elevate the issue to the area quality analyst for clarification. Coach and educate group managers to reduce disparities between managerial reviews and NQRS customer accuracy rates.

(7) Support the area in meeting or exceeding the accuracy goal for their area by ensuring group managers cover topics identified as reoccurring customer accuracy errors by reviewing group meeting minutes during operational reviews.

(1) Area directors and their staff support the EQRS process through the following actions:

1. Monitor completion of required minimum managerial EQRS reviews.

2. Verify territory managers are compliant with FACR responsibilities during operational reviews.

3. Review NQRS cumulative data and area analysis to ensure proactive steps are being taken to eliminate repeat customer accuracy errors.

4. Reduce the disparity between FACR managerial and NQRS customer accuracy rate by ensuring TMs are coaching and sharing a comparison of EQRS and NQRS reviews.

(2) The AQAs are responsible for downloading NQRS reviews from the NQRS database weekly and sending the reviews to the group/territory manager. In addition, the area analyst should review monthly NQRS reports and determine if there is more than one customer accuracy error for the same case type. Share information with group managers and provide instruction for sharing corrective tax law or procedures during the next group meeting.

(3) The AQA is responsible for determining if a rebuttal to a NQRS review should be forwarded CQRS for reconsideration. Submit any rebuttals following IRM 21.10.1.8.5, Field Assistance Quality Review Rebuttal Process. Resolve and escalate any unresolved or recurring EQ issues to the headquarters EQ analyst.

(1) Headquarters Quality Analysts (HQAs) are responsible ensuring the weekly sample is valid, uploaded and reviewed. The HQA maintains EQRS and NQRS attributes, Master Attribute Job Aids (MAJA), Quality Job Aides and EQ course material. In addition, the HQA has responsibility to:

1. Approve the national review quarterly sample plan and recommend annual funding allocation to CQRS to conduct the national review according to the sample plan.

2. Negotiate agreement with CQRS on rebuttals submitted by the areas and oversight for NQRS rebuttal process.

3. Decide final determinations on rebuttals at the 3rd level and communicate these decisions to the areas and CQRS.

4. Send weekly NQRS reports and communicate recommendations to area quality analysts, as needed.

5. Provide quarterly EQRS attribute use reports per the National Agreement to Labor Relations.

6. Provide quality related input/narrative for the Business Performance Review (BPR) and CARE operational review as well as for responses to external stakeholders regarding FA performance.

7. Analyze quarterly NQRS national trend reports for improvement opportunities.

8. Participate in area operational reviews, analyze area error trends, and look for efforts to improve quality.

9. Issue Quality Grams as needed.

10. Update CQRS on current FA procedures and provide guidance to advise CQRS on EQ coding guidelines.

(1) Field Assistance is committed to providing a quality work environment that includes recognition of employee performance and contributions.

(2) Two objectives guide group managers and employees regarding the work environment:

1. People should want to come to work every day.

2. People should be motivated to do their best every day.

(3) Explore non-traditional means for recognizing superior performance on a daily basis and solicit feedback from employees for types of recognition that would be meaningful to them.

(4) Use and encourage the use of guiding principles for employee recognition (based on industry research) listed below:

1. Recognizing good work when observed. The recognition should be as immediate as possible.

2. Recognizing good work in employees by managers and good work from managers by employees. Recognition is a two-way process.

3. Providing recognition that is not highly structured or expensive.

4. Ensuring the bulk of the recognition process is from the source closest to the employee or manager (e.g., the local or group level).

(5) For guidance on awards and recognition, see Non-Monetary Awards Program and Recognition Toolkit.

(1) Identify employee training needs, technical classes to be delivered, and class dates for virtual or face-to-face classes. A need assessment is conducted periodically throughout each year according to a need (i.e., quarterly data call, and Annual Training Delivery Plan).

(2) Prepare a needs assessment of FA training needs by:

1. Request a hiring projection report from FP&R.

2. Pull a training need report from Integrated Talent Management (ITM).

3. Use reports to determine Area/employee training needs.

(3) Prepare/Submit Corporate Training Plan provided by Enterprise Talent Planning & Development (ETPD). See Treasury Directive 12-70, Policy and Guidance for Conference Approval, Planning and Reporting CARE PM/DFA for approval.

1. Secure training space via Resource Scheduler.

2. Create Servicewide Travel Estimator (STE).

3. Create Training-At-A-Glance spreadsheet.

4. Create Training Event Cost template.

(4) Request re-approval for training when there is a change in the cost or if requested by CARE Planning and Analysis (P&A).

1. Document details of the change in an email and STE.

2. Send written request to CARE P&A.

(5) After approval, headquarters analysts notifies the Area Training Analysts (ATA) of tentative classes, dates, and location by placing the approval documents on the Training Shared drive.

(6) Prepare classroom hosting assignments.

1. Make hosting assignments equally located in all areas of Field Assistance.

(7) When notified of classes being submitted for approval, the ATA Host submits a request the class support Form 13167, Request for Classroom Learning Service (CLS), to CLS. This includes requesting:

1. Course material, forms and publications, training supplies.

2. Instructor and Student Guides.

3. Class test, etc.

4. Other supporting forms and publications.

(8) Copy headquarters training analyst on all email communications to CLS.

1. Block hotel rooms for the known participants/classes.

2. The CLS POC generates reporting instructions and sends then to the appropriate ATA Host.

3. Coordinate with CLS to ensure all course material is ordered including required forms and publications and training supplies.

4. Review all ordered course material and forms prior to distributing.

(9) Once approved, the FAHQ training analyst notifies area training analyst of what classes are approved for delivery.

(1)

(1)

(1)

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(1) Virtual training is used as an alternative to face-to-face training. Virtual training utilizes electronic meeting technology such as Adobe Connect and Microsoft Teams to bring participants together in a virtual classroom rather than traveling to physical classroom in a face-to-face environment. Virtual classroom training is instructor led, not self-study.

(2) The FAHQ Training Team determines which courses can be delivered virtually without diminishing effectiveness; and solicits field expertise to assist with converting traditional course material to Power Point for virtual presentation.

(3) After determining a course can be delivered virtually without diminishing the effectiveness of the learning experience, FAHQ Training Analysts take the following actions to prepare the course for virtual delivery via Adobe Connect or Microsoft Teams.

1. Conduct a review of the course to estimate the resources and time needed to efficiently convert the course content into material ready for virtual delivery.

2. Use the estimate to develop a project plan to convert the course and submit it for Section Chief approval.

The plan includes:
Assessment of the length and complexity of the course.
If the course requires technical updates.
The number, timeframe needed, and expertise level of Subject Matter Experts (SMEs).
Tentative start and target end dates.
A draft email to solicit SMEs (from the field) including specific skills/training level/Power Point experience.

(4) Field Assistance headquarters manages the conversion project and present the final converted course material for review and submission.

(1) Actions required to deliver virtual classroom training mirror those of traditional classroom delivery with the following exception:

(2) IRM references for FA training:

1. IRM 1.4.11.23, Field Assistance Corporate Training, for FA training program.

2. IRM 1.4.11.23.10, Roles and Responsibilities, for project leader, HQ training analysts, area training and budget analyst, GM responsibility and instructor responsibility.

(1) Field Assistance created ITAS and IAR curriculums to help ensure employees working in TACs receive adequate training.

(2) Managers must update the ITM learning plans of new hire employees within five (5) business days of their enter on duty date to reflect their FA training needs.

(3) All ITAS and IAR employees must attend continuing professional education (CPE) each year. Contact the ATA for additional information. Also, reference IRM 21.3.4.25.2, Continuing Professional Education.

(4) Employee training histories should be kept up to date on ITM. See established guidelines detailed in IRM 1.4.11.23.10.3, Area Training and Budget Analysts.

(5) To add, correct, or update information in an ITM learning history, refer to the Centralized Delivery Services website for information on how to complete Form 12201, Integrated Talent Management (ITM) System Learning/Teaching History. The manager needs to:

1. Ensure the employee has signed and dated Form 12201, Integrated Talent Management (ITM) System Learning/Teaching History.

2. Ensure proof of completed learning activities is attached to the Employee Resource Center (ERC) ticket (manager or employee may submit the ticket).

(1) Every GM must be trained in FA policies, procedures, and systems to effectively manage a TAC. All GMs are required to complete the "Managing a TAC" course and complete the "Continued Professional Education Workshop for Field Assistance Managers" as assigned.

(2) Every TM must be trained in FA policies, procedures, and systems to effectively manage a territory. All TMs are required to complete the "Managing a Territory" course.

(3) In addition, all managers are required to self-enroll in all other mandatory "Leadership Training" as directed by the Human Capitol Office.

(1) Project leaders, Program Analysts, and Training Analysts all have vital roles in ensuring quality training material exists and is taught in the most efficient and effective manner.