1.4.20. Filing & Payment Compliance Managers Handbook

(1) This IRM provides managerial guidance and processes for ACS, CSCO, ACS Support (ACSS) operations and team leaders at Small Business and Self Employed (SBSE) Compliance Service Sites.

(1) The authority relating to this section is SB/SE Functional Delegation Orders-Collection SBSE 1-23-2 (Rev. 2), see IRM 1.2.65, Small Business/Self-Employed Delegations of Authority, and Policy Statement 5-2 in IRM 1.2.1, Servicewide Policy Statements.

(1) The director, collection policy, is the executive responsible for the policies and procedures in this IRM.

(2) The director, operation and department managers are responsible for ensuring the guidance and procedures described in this IRM are followed.

(3) The operation manager is responsible for directing operation activities. They oversee department, team and employee responses to taxpayer inquiries and responses concerning balances. They oversee department, team and employee actions to resolve balance due and delinquent return accounts owed by taxpayers who did not fully pay their tax due and/or file timely returns.

(4) The department manager is responsible for overseeing team and employee responses to taxpayer inquires and responses concerning balances due, following IRM procedures. They oversee team and employee actions to resolve balance due and delinquent return accounts owed by taxpayers who did not full pay their tax due and/or file timely returns.

(5) The team manager is responsible for overseeing employee responses to taxpayer inquires and responses concerning taxpayer delinquent return accounts and investigations following IRM procedures. They oversee employee actions to resolve balance due accounts owed by taxpayers who did not full pay their tax due. Team managers are responsible for ensuring employees are duly delegated to take various actions, including levy and notice of federal tax lien. They are responsible to approve certain case actions and ensure that all actions taken are in accordance with established policy and procedures and ensuring the accuracy of the preparation of various documents. Team managers are responsible for ensuring their employees comply with records and files management lifecycle (hardcopy and electronic), including creation, maintenance, retrieval, preservation and disposition of all records to avoid unlawful destruction of records. See the series of IRM 1.15.6, Managing Electronic Records.

(1) Program Reports: Section 1204 reports. Managers are required to submit quarterly certifications of compliance with section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998, prohibiting the use of tax enforcement results. Daily and weekly reports are performed by management. Headquarters gathers monthly data to communicate targets and objectives.

(2) Managers are required to manage work programs and perform program and employee reviews to ensure Compliance work is completed according to procedural guidelines contained in applicable IRMs.

(3) Program management and review guidelines are detailed in IRM 1.4.20.5.

(4) The following reports assist with management controls:

(1) Restructuring & Reform Act of 1998 (RRA 98), Section 1204, prohibits the use of records of tax enforcement results to evaluate employees, impose or suggest production quotas or goals with respect to such employees. This applies to all employees regardless of position held or location in which the work is performed. For purpose of implementing this section, IRM 1.5.1, The IRS Balanced Performance Measurement System, refers to employees exercising judgment in determining tax liability or ability to pay as" Section 1204 Employees".

(2) IRS has access control measures in place to provide protection from unauthorized alteration, loss, unavailability, or disclosure of information. These access controls are developed according to assigned user duties, i.e., telephone agents, managers, telephone system analyst, or headquarters analyst. Systems users are required to obtain Business Entitlement Access Request Systems (BEARS) permissions to access servers and programs, i.e., Contact Recording, Account, Management Service (AMS) and Automated Lien System (ALS).

(3) Managers are required to follow program management procedures and controls addressed in this IRM.

(1) The table below lists common abbreviations definitions and acronyms used throughout this IRM.

(1) IRM 1.5.1, The IRS Balanced Measurement System.

(2) IRM 5.19, Liability Collection.

(3) IRM 6.451.1, Policies, Authorities, Categories, and Approvals.

(4) IRM 13, Taxpayer Advocate Service.

(5) IRM 21, Customer Account Services.

(1) WP&C reports are tools that you will use to ensure that your work schedule is being met. It is important that it be reviewed weekly to identify potential problems or issues. The reports can also be helpful in detecting:

• Receipt/volumes being worked higher than projections

• Rates not within projections

• Hours not being charged to codes properly

(2) Reports should be ran each week showing the cumulative figures for the period. The weekly data is added to the year to date cumulative data.

(3) Weekly reports should be kept for a year. After a year, they can be destroyed but the period ending reports should be kept for three years.

(4) Review the WP&C Report for accuracy on a weekly basis. When an error is identified it must be corrected as soon as possible.

(5) The WP&C system provides other valuable reports that should be reviewed and will provide lower level information of possible concerns or issues that need attention. The Operation/Department and Organizational (unit) Report provides volumes, hours and rates at each level. These reports should be reviewed by all levels of management to identify problems. Issues of higher or lower team productivity may be identified, such as not reporting time properly or working more efficiently. Looking at that team may correct a problem or give you a best practice that should be shared with other teams doing like work.

(6) Another report is the Employee Detail Summary. This report is generated weekly and lists hours detailed to and from your organization by operation and management activity code. The report indicates which of your employees are using other operation codes and if employees from other operations are using your codes. This is especially important when you have employees who are detailed to other functions that should be paid by the function to which they are detailed. Weekly review of this report allows corrections to be completed to ensure that all hours are charged to the appropriate operation.

(1) The Aspect system has been phased out and replaced with IUP (Infrastructure Upgrade Project). Management must IUP reports to ensure resources are being utilized effectively and that taxpayer needs are being met.

(2) Aceyus Reports are also an effective reports to ensure resources are being effectively utilized. For more information on Aceyus Reports, see IRM 1.4.18.9.3.8 , Aceyus Reports.

(3) Care should be taken when using the Telephone Reports with levels of management within the guidelines of IRM 1.5.1, The IRS Balanced Measurement System.

(4) Telephone reports should be reviewed on a regular basis to cover at least the following items:

• Peak times for calls received and calls abandoned

• Average Handle Time (AHT)

• Adherence to employee assignment schedule

• Employee time utilization

(5) Call Site telephones will be available to our taxpayers from 8:00 a.m. to 8:00 p.m. Monday thru Friday. Sites may be asked to handle calls outside of their normal time band to assist in handling calls received nationwide from sites in other time zones. Outgoing calls can be made only between the hours of 8:00 a.m. to 9:00 p.m. local time for the taxpayer.

(1) Another significant aspect of effective communications is scheduling meetings with your managers. These meetings should be held as needed and focus on:

1. Disseminating important procedural and management information (including safety in cases of certain threats initiated by customers)

2. Reporting progress on objectives;

3. Identifying areas needing improvement and developing strategies on how to accomplish them;

4. Identifying areas in which resources shifts may be needed to meet workload requirements;

5. Promoting communication and cooperation among managers and employees;

6. Reinforcing objectives.

7. Establishing follow-up timeframes for review of strategy development.

(2) Operation managers should schedule at least one "All Employees" meeting annually, more if needed, to be visible to employees and discuss successes within the operation.

(3) Frontline/team managers will hold meetings with their employees regularly to disseminate procedural changes, to provide guidance on problem trends found in work reviews, to report progress on objectives, to provide informal training and to solicit questions. SBSE Compliance Service managers should see the IRS-NTEU Customer Service Agreement for more information about meeting guidelines. https://irssource.web.irs.gov/WI/Lists/AM/DispItemForm.aspx?ID=18

(4) To enhance the effectiveness of your meetings:

1. Keep them brief;

2. Solicit agenda items in advance when possible;

3. Prepare and provide in advance the agenda items you want to cover; including responses to solicited topics when available.

4. Issue brief minutes promptly after the meeting to document the meeting. These minutes must be recorded, distributed and a copy filed for reference. Documentation should indicate date of the meeting, management/employees in attendance, and topics discussed.

(5) Encourage the participation of National Treasury Employees Union (NTEU) at all appropriate meetings in order to demonstrate your commitment to open communications.

(1) The relationship between a call site and the ACS Support (ACSS) function is very important to ensure that ACS work continues to flow smoothly without taxpayer impact. Most actions taken by a call site employee activate other actions at the support site. Each site can easily be overwhelmed with work if there is no close coordination, especially if there is a change in work priorities which impacts customers, (i.e. massive request for letters or realignment of resources). This type of coordination would assist all in ensuring the same level of support is continued. The Support site handles taxpayer and incoming third-party correspondence. The Support Site handles all mass mail outs generated from the call sites and in most instances, the majority of taxpayer and third-party correspondence. These inventories and correspondence must be worked in a timely manner to eliminate possible negative impact to the taxpayer (i.e. erroneous levy or lien) by the call site. Each item of mail received in any ACSS operation must be date-stamped upon receipt into the operation and the envelope should be maintained with the correspondence. In addition to call site initiated correspondence, they also process the undeliverable mail.

(2) Each support site must have a tracking mechanism in place to ensure that all letters, levies and listings are received timely from the Information System Division (ISD). Immediate resolution of any problem is imperative to reduce potential negative impact to the customer or case timeliness. Resolution may include finding the missing output or having it reproduced. If a resolution cannot be taken timely, then the support site must take whatever action is necessary to ensure that the computer systems; IDRS, AMS, and ACS do not reflect inaccurate data.

(3) The support staff should utilize telephone calls to maximize case resolution when working correspondence or support functions. When an employee works a support program, they should take the next appropriate action and route the account to the next function/team for case processing. If additional information is needed to resolve the case or an insufficient response is received, and a telephone number is available from IDRS or on the notice, ACSS and Compliance Services Collection Operations (CSCO) should make outgoing calls prior to sending a letter to the taxpayer.

(1) Each operation and department manager should complete an operational review of each subordinate component every year. Department managers will review teams and the operation managers will review departments. Where there are no departments the operation managers will review teams. Reviews performed on the operation in its entirety may be completed by the operations’ director, headquarters, or the planning and analysis operation.

(2) Conduct more frequent follow-up reviews when warranted by indicators such as statistical data out of the acceptable range, lack of experience on the part of the subordinate manager, or poor results from prior reviews. These reviews should also have established follow-up review dates scheduled for any areas showing minimal/no improvement.

(3) Each operation and department manager will maintain an operational review schedule showing the date of the prior review and the scheduled and actual review dates for each component for which he or she is responsible.

(4) Each operation and department manager should review the managers Position Description and Performance Management System (PMS) expectations prior to starting the review.

(5) Each department manager will set required reviews for each department, including:

(1) Operational reviews of a team are performed by a department or operation (when there is no department manager at the site) manager. To perform the operational review additional information may be provided by the operations analyst or technical advisor when available. These reviews should include at least the following issues, but others may be added at the discretion of the reviewer.

(2) The scope of operational reviews by an operation manager of a department should include, at least, the issues below. Others may be added at the discretion of the reviewer.

(1) A department manager's review should cover a majority of the teams’ and employees’ responsibilities.

(2) An operation manager's review must cover a majority of all operational reviews completed by the department manager and EPFs maintained by the department manager. The operation manager should also sample work in the teams to validate the department manager's reviews. The sampled work must include telephone monitoring (if the Position Description and CJE’s establish phone requirements). The depth of this sampling should be influenced by such factors as statistical indicators, prior review results, training needs of subordinate managers, perceived organizational health, and analysis of preliminary results. For more information see IRM 1.4.55, SBSE Campus Collection Support Manager’s Guide.

(1) Each operational review must be documented in a memorandum from the reviewer to the manager of the component reviewed. It is not intended that the review be completed all at once. Any item reviewed before the scheduled operational review should not be repeated. However, the results of such reviews should be included in the documented annual review. The memorandum should be issued promptly upon completion of the review. For purposes of assessing the timeliness of the review, the memorandum date will be the same as the review completion date. To provide continuity and a record of the problems and progress of each organizational component, maintain the review memorandums and all follow-up action items in file folders or binders by organizational component. A signed and dated copy of the initialed memorandum(s) and all follow-up documentation must be placed in the EPF of the appropriate manager for future use in the evaluation process.

(2) Managers must follow up to ensure accomplishment of action items identified in their reviews. Whenever an action item is documented, give a date for completion. Use a desk calendar or other device to trigger the follow-up. One method to document follow-up is to leave a few blank lines below each action item in the review memorandum. The reviewer can then document follow-up results directly on the file copy of the review memo and will not have to initiate another memorandum describing the follow-up.

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

(1) Under an enterprise telephone system, calls are routed using Enterprise Queue (EQ) technology. The current Joint Operation Center (JOC) web page, Joint Operations Center (irsnet.gov, has the criteria to be used to request a site closure due to a system outage. A site should follow this criteria if needed applications such as ACS or IDRS are down. Every effort must be made to handle the calls within your directorship prior to Enterprise routing. Refer to IRM 5.19.5.4.12, Telephone Techniques and Communication Skills, for specific instructions on handling calls in the ACS Call sites when experiencing system problems. However, when calls are re-routed, there is a need to assign work for your employees to complete until the system is restored. If down time is scheduled, any of the items listed below could be utilized.

(2) Each call site, ACS Support site, and CSCO operation should have a contingency plan of operation in place to be used when downtime occurs. The plan should include options that are available for short term or long term down time.

(3) Suggested short-term actions include:

1. Conduct team meetings;

2. Adjust read time or provide additional read time;

3. Make directory assistance calls from lists (if available)

4. Conduct mini-training sessions.

5. Identify inventories that can be worked if only one of the two systems are down;

6. Consider clerical work, if co-located within a Support function.

7. Have employees take any required or elective Integrated Talent Management (ITM) courses online.

(4) If significant downtime is expected, the above items could be used on a larger scale or some of the following can be considered:

1. Move up longer scheduled training sessions if possible (i.e., CPEs)

2. Possible details outside of ACS

3. Liberal leave

(5) Generally, downtime contingency plans are developed and maintained at the operation and/or department level. However, first-line managers should be aware of the plan's contents and should be prepared to implement them upon notification. Some sites utilize a net send to instruct employees on the plan of action to take (i.e., work green screen if ACSWeb is not functional, etc.).

(1) As a Front-line manager, you should report any suspected unauthorized disclosures to your local TIGTA Office.

(2) It is not within the scope of your authority to make a determination on whether sanctions should be imposed against an employee for a willful or inadvertent violation of the disclosure laws. This will be determined by the Treasury Inspector General For Tax Administration (TIGTA).

(3) If one of your employees receives a complaint or summons in a civil suit containing allegations of unauthorized disclosure, immediately contact your local Disclosure Manager and notify TIGTA.

(1) ACS and CSCO managers will be involved with Collection Appeal Program (CAP) issues, which are liens, levies, seizures, and Installment Agreement terminations.

(2) If a taxpayer is told by an IRS employee that a lien, levy or seizure action has been or will be taken, or that an Installment Agreement is rejected or terminated or proposed to terminate, the taxpayer can appeal the action

(3) Customers are informed about the existence of their appeal rights in Publication 594, The IRS Collection Process, which is sent with the final notice (CP 504, LT11, or equivalent). CP 523 Installment Agreement Default Notice, informs the customer of his/her right to an independent appeal. (A provision of the Taxpayer Bill of Rights 2 (TBOR2) gives taxpayers appeal rights once they are notified that the Service intends to terminate their installment agreement.) Publication 1660, Collection Appeal Rights , includes information on how to appeal.

(4) When your employee has advised a customer that a lien or levy action will be taken, or if the action has been taken, the customer has the right to appeal this action. However, before the case is referred for Appeals consideration, the customer must first discuss the problem with the manager. IRM 5.19.8.4.16 contains procedures for the CAP.

(5) As a front-line manager, you will take the call immediately, if possible, so a call back message will not be necessary. If you must call back, it should be made within 24 hours of the customer's call.

(6) If the customer does not agree with your decision, verbally advise the customer the case will be forwarded to Appeals through the CAP Coordinator. The coordinator or originating manager will then hand-carry or fax the complete file, within 2 days of your conference with the taxpayer, to the appropriate Appeals office for final resolution.

(7) Ensure the collection activity is suspended while the case is in Appeals. Appeals have agreed to process these cases within 5 days and will notify management of their decision.

(1) ACSS employees are responsible for taking initial actions on Collection Due Process requests following the guidance in IRM 5.19.8, Collection Appeal Rights, and forwarding the request to Appeals. Timely filed CDP requests should be forward to Appeals as required per IRM 5.19.8.4.7.5, Initial Actions.

(2) Managers must monitor the aging of CDP or EH cases remaining in ACSS inventory prior to the required referral date, see IRM 5.19.8.4.7.5, Initial Actions.

(3) If resolution of the taxpayer’s issues seems likely but will take longer than time allowed in IRM 5.19.8.4.7.5, Initial Actions, manager concurrence is required to continue working with the taxpayer toward resolution.

(4) This concurrence must be documented by a manager or managerial official in AMS history and the case file history. If AMS is unavailable, concurrence should be documented in ACS comments.

(1) The progress review must be documented in writing to aid discussion and to verify that it has taken place. However, you are not required to write a comprehensive narrative as you would for an Annual appraisal. If the employee is performing at a fully successful or better level, the narrative need only address the employee's overall performance in general terms, without the specificity required for an annual appraisal.

(2) If the employee's performance is less than fully successful, you need to give more specific information and include a plan of action to help the employee to improve. A warning at the mid-year progress review should be documented if the employee's performance may result in the evaluation being lowered at their next annual rating period.

(3) Critical job elements must be noted in the progress review. The manager will advise the employee of the level of performance required and provide examples of both strong and weak areas of performance.

(1) To ensure consistency and equitable treatment of all employees Servicewide, the Employee Performance Folder (EPF), including the official ratings of record, must be maintained and secured by the manager of record in his/her office. Managers must maintain an EPF for each employee. The folder provides for assembling significant data, which will assist in evaluating employees.

(2) EPF items are intended to be representative work samples and should be prepared as frequently as possible. Managers should be alert to potential EPF items when reviewing work in process, completed cases submitted for approval, and telephone monitoring.

(3) EPF items should be keyed to the critical job elements and standards of the position description. When completed regularly and discussed with the employee, EPF items will keep the employee fully apprised of his or her performance. The contents of the EPF should form the basis for performance appraisals.

(4) The following is a list of mandatory forms that are required to be included in an Employee Personnel Folder:

(5) The following material should not be included as documentation in the performance folders:

• Documentation related to any non-performance matter or adverse action that is based purely on non-performance reasons,

• Negative material, which has not been discussed or acknowledged by the employee within 15 days of its development or receipt. (See the Article 12, Section 9 on Evaluative Recordation in the current National Agreement).

• Files, ratings, certifications and appraisals entered on Forms 6850, which exceed the 4-year retention period. Material older than 12 months may be used for historical reference purposes only. Please refer to http://hco.web.irs.gov/index.html for additional guidance.

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

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

(1) Managers have numerous opportunities, both formal and informal, to observe and evaluate employee performance. The current National Agreement sets forth criteria under which these observations can or cannot be used in performance appraisals.

(2) It is important to understand what types of data can be used in evaluating employees. In general, there are three types of employee information:

• Performance Indicators

• Embedded Quality (EQ)Data Collection Instrument (DCI)

• Recordation

(3) Performance Indicators: Statistical data contained in management reports must not be used in evaluating employee performance (this is prohibited by law) but may be used as "performance indicators." A performance indicator is anything positive or negative that directs a manager’s attention to some aspect of employee performance. Under this concept, managers can review and analyze individual statistics such as number of calls made, average talk and display times, number of cases accessed, etc. This may indicate some area of performance to investigate further. The actual performance evaluation of an employee shall continue to be made by traditional evaluative methods, for example, work reviews, monitoring, and personal observation. When management relies upon performance indicators, the statistical data must be shared with the employee during the counseling session. This reflects our commitment to be as open as possible with employees when statistical information is involved. Performance indicators may also help you identify training needs.

(4) Embedded Quality (EQ) /Smart Data Collection Instrument (DCI): The EQ system summarizes five quality measures, or buckets:

• Timeliness

• Professionalism

• Customer Accuracy

• Regulator Accuracy

• Procedural Accuracy

(5) Recordation: Written documentation that has been shared with the employee. Recordation can be positive or negative and can be in any written form (i.e., memorandum). This documentation must be shared with the employee within 15 (work) days of its development if it is used in a performance appraisal. The current National Agreement, on Evaluative Recordation, discusses the requirements for sharing negative recordation, and for attaching employee rebuttals, if any.

(6) All Ratings of Record must be reviewed and approved by a higher level official than the Appraising official. In carrying out these responsibilities, approving officials shall pay particular attention to the difficulty of the standards and the strictness of the application of the ratings to ensure employees are rated fairly. Only those employees whose performance exceeds normal expectations are rated at levels above Fully Successful. Ratings of Record may not be communicated to employees until approved by a higher level of management.

(7) Employee Drop File: Aside from maintaining an EPF, managers are responsible for also maintaining what is referred to as a "Drop File" or "Manager's File". This file consists of information regarding the employee that is not performance related. Samples of items to be included in this file would be:

• Attendance and leave counseling

• Training requirement completions

• Conduct issues and counseling

• Medical information is no longer kept in the EPF folder. Per Labor Relation guidelines, this must be kept in a separate folder and stored in a locked cabinet.

(8) Leave Counseling: Managers have a responsibility to maintain accurate leave records for their employee's. Managers should also cover leave issues with their employees on a regular basis in the form of leave counseling. Managers should follow the practices established within their local jurisdiction.

(1) Managers and ACS Systems Analysts are responsible for reviewing the Employee Listing by Name, requesting profile changes on applicable applications, such as ACS, IDRS, and AOIC, and enabling terminals for their employees. Managers should ensure their employees' IDRS profiles allow them to perform their assigned tasks. Tables at IRM Exhibit 5.1.25-2 list the common command codes approved for use by all SB/SE Collection Operations employees, including Campus Collection.

(2) When an employee is expected to be away from their terminal for more than two weeks or longer the employee should lock their profile to avoid being locked out by Data Security. The CC LOKME is used to lock IDRS. Please refer to IRM 10.8.34.5.2.2.4.2, Employee Self-Profile Locking (LOKME), for additional information.

(3) Managers and employees have a legal obligation to protect the confidentiality of Sensitive But Unclassified (SBU) data including Personally Identifiable Information (PII) tax information and to prevent the unauthorized access to, or destruction of, IRS files accordance with IRM 10.5.1, Privacy Policy. To provide for the security of equipment, government documents, and return information, managers must ensure that:

1. Copies of tax returns, internal documents, etc., are properly shredded before disposal;

2. Visitors are channeled to a receptionist or other employee so that they do not have unauthorized access to the work area. Advise all employees to question strangers in the work area;

3. Employees should clear their desk of confidential material at the end of the workday, and sign-off all systems.

4. "Official Use Only" documents are protected per IRM 10.5.1, Privacy and Information Protection, and IRM 11.3.12 ,Designation of Documents.

5. Fax machines and printers should be checked at the end of your tour of duty for government documents or return information;

6. Employees should always lock their terminals when leaving their workstation.

(1) Your employees may answer telephones, make outgoing telephone contacts, work written referrals of taxpayer inquiries or correspondence, or work other paper processes. This work is outside of the AUR, CAWR and FUTA current year program processes.

(2) Collection managers in campuses and area offices are responsible for managing one, all, or any combination of the following:

• Telephone operations

• Paper operations

• ACS inventories

(3) Proper workload management is essential for timely responses to customers and prompt account transactions. Due to the variety and complexity of work in Compliance Service, managers must be familiar with the many aspects to managing workloads such as:

• Establishing controls and priorities

• Requesting adequate staffing and terminals

• Conducting reviews

• Processing work within established time frames

• Correcting imbalances in work inventory

• Providing adequate training

• Being involved in the daily operation of the unit

• Managing time effectively

• Using available reports and management tools to monitor the operation

(4) All workloads must be processed using the guidelines provided in the following IRMs:

• IRM Part 4 - Examining Process

• IRM Part 5 - Collecting Process

• IRM Part 13 - Taxpayer Advocate Service

• IRM Part 20 - Penalty and Interest

• IRM Part 21 - Customer Account Services

• IRM Part 25 - Special topics

  Note: Please note this list is not all inclusive.

(5) There are peak and non-peak periods in each function to be aware of in planning for staffing and training. They can be anticipated by doing the following:

• Looking at current work schedules and work plans

• Checking historical data

• Getting updated information from the operations and/or department manager

(6) Once you have determined your peak and non-peak periods, prepare for workload peaks in the following manner:

1. Cross-train employees on all programs worked in the unit

2. Recall seasonal employees in time to give them refresher training

3. Hire additional staff if necessary

4. Survey other areas for staff available for details

5. Ensure you have an employee trained to access NMF information

6. Consider the use of overtime

(1) Team managers will utilize the following telephone management information reports:

• IRS.STND.HI Agent Team- Aceyus Reports

• IUP Historical Repoorts -ETD

• Daily/Weekly Employee Time Summary - Ready Report

• eWFM

• Standard or locally developed Custom View Reports - Director

• And any other pertinent reports - RTA

(2) Team managers will utilize the following inventory management information reports:

• Inventory Reports - QMF

• Daily Workload - ACS MR00

• Teach List - ACS ER00, Team, Empl,Num or QMF

• Employee Summary Report - ES00,OPT,Emp,Num

• Time Statistics Report - TS00

(3) These reports provide useful employee performance data and assist in the management of a team's inventory and telephone operation. These reports will provide a total picture of an individual employee's or team's performance.

(1) Managers must set workload priorities for their team to address critical areas (i.e., incoming call operation, TAOs, correspondence, levy inventories, and over aged functional inventory). Workload and resource balancing are subject to operation approval.

(2) ACS inventories are sequenced for next case processing within a two-tiered priority system. Generally, workload in a higher tier must be exhausted before the system moves to a lower tier. The two tiers are:

• time constraint, and

• priority and scheduled follow-up date

(3) Time constraint sequencing is used to identify the best time to call the taxpayer. The time constraint should not apply to Research or Investigation functional inventory.

(4) Priority and scheduled follow-up date sequencing applies to all functions. It is essentially a method that ensures first-in first-out processing within priority. The cases are accessed in the following order:

• Highest priority (i.e. 0, 1, etc.)

• Oldest follow-up date within priority

• Oldest ACS establishment cycle within follow-up date; this allows all higher priority cases to be accessed before any lower priority cases.

(5) ACS Call Site workable inventories are determined based on inventory segments and “Consolidated Decision Analytics” (CDA) identify high priority inventory cases which is first priority.

(6) CSCO maintains workflow management consistent with established local protocols.

(7) Ensure correspondence is screened according to established CSCO program protocols based on campus direction. Identify documents (for re-routing) belonging to other employees to associate with suspense files. Managers must ensure that correspondence is expeditiously routed to the proper function. Depending on the CSCO Department, work will be batched in volumes of 25 or less, assigned a locally determined batch control number and dispensed according to established campus direction.

(1) Account Management Services (AMS) is the successor application to Integrated Case Processing (ICP) and Desktop Integration (DI). It pulls information from many different IDRS and CFOL command codes and presents it in an easy to understand case summary. AMS serves as an inventory control system for taxpayer correspondence, electronic 911 and 4442 referrals, and various transcripts. Tools such as forms, letters, Payoff Calculator, and Financial Statement pre-populate taxpayer data and assist with case analysis and calculations. AMS also connects to other applications such as Automated Collection Systems (via ACSWeb), Automated Underreporter (AUR), Automated Trust Fund Recovery (ATFR), Correspondence Imaging System (CIS), Enterprise Logistics Information Technology (ELITE), Employee User Portal (EUP), Reasonable Cause Assistant (RCA), and Remittance Transaction Research (RTR).

(2) AMS emphasizes the sharing of key business data, increasing the availability of new tools, and integrating the access of these capabilities into a common interface. This allows any taxpayer contact, whether face-to-face, by phone, or by correspondence is documented and accessible by any IRS employee responding to taxpayer inquiries and working taxpayer compliance issues. Unique to AMS is the ability for any user to leave detailed case history narratives. This allows information to be shared across multiple functions working the taxpayer’s account. The enhanced efficiency of the “One Stop” concept of customer service reduces the length of time in which taxpayer inquiries are handled and reduces the time frame in which enforcement activities are conducted. Frontline employees have access to more complete information, enabling them to better respond to taxpayer inquiries, address all issues, and provide resolution. This reduces the need for subsequent taxpayer contact or correspondence on the same issue. In addition, the ability to enhance customer service ties directly to the satisfaction or dissatisfaction of taxpayers with the IRS, which in turn influences taxpayer compliance.

(3) Training for all features in AMS is available through Integrated Talent Management (ITM). On the AMS Home Page, users can select the Help button in the upper right corner to find self-help user guides and job aids detailing how to use the different features. Users may access additional information about AMS updates, current issues, tips and hints, as well as job aids and facilitator guides on the AMS website. AMS also posts information to SERP in the Local/Sites/Other tab (click here).

(4) The MITS AMS help desk provides routine and emergency alerts through e-mail. Updates, new features, expected and unexpected outage information is sent out to all users with an active BEARS for AMS. Others may subscribe to these alerts by sending an e-mail to ams-announce-join@adc.irs.gov and typing "subscribe ams-announce" on the first line in the body of the e-mail.

(1) The key to managing a successful team is utilizing proper scheduling techniques in order to ensure that objectives are met. This entails scheduling available resources against these objectives and executing the schedule to the extent of the resource capabilities.

(2) Managers should be cognizant of rotating their employees in a manner which ensures that all critical element standards are observed.

(3) Managers must review staffing levels and work plans to ensure sufficient staffing within the team is available at all times to process the workload.

(4) Incoming calls are the highest priority and proper scheduling must be accomplished in order to maximize customer service and satisfaction. If an out call is necessary for case resolution, calls should only be made between the hours of 8:00 a.m. - 9:00 p.m. local time. If contacting a Power of Attorney (POA), contact should be made during routine business hours (8:00 a.m. - 6:00 p.m. local time.) Local time is determined by the time the call is received by the taxpayer, not when the call is placed by ACS.

(5) To schedule off-terminal inventories, use anticipated receipts plus on-hand documents/lists identified from local controls and experience.

(1) Clerks distribute incoming and outgoing mail. Employees assigned this duty should be thoroughly familiar with:

• routing procedures,

• the difference between correspondence, Collection Due Processing (CDP) requests, correspondence for cases assigned to other employees and mis-directed mail,

• form ordering procedures, and

• routing and shipping procedures including frequency, method and addresses

(2) Date stamp all incoming mail; this helps managers in other teams assess the timeliness of their work. Keep a log showing the volume of mail received by type each day (for example, third party responses, tax returns, taxpayer correspondence and other program criteria). This will assist management in long term planning.

(3) Make periodic visual inspections. By reviewing the contents of the mail sorting bins, the manager can increase the timeliness and accuracy of the work.

(1) In addition to the required call site monthly telephone monitoring review, managers/lead CRs are required to document reviews of at least five cases processed by each employee every quarter for evaluation purposes. ACS Support managers/lead TEA's should conduct five (5) Teach and/or Paper Document reviews.

(2) If it is determined that additional documentation is needed on an employee's performance, increase the number of evaluative reviews as necessary. In this situation the employee should be notified of the change in advance.

(1) Monitoring employee telephone calls and providing feedback will be one of the most important aspects of an ACS manager's job. Managers will be spending a significant amount of time on this activity. When monitoring telephone calls, managers and quality reviewers can determine whether the employee:

1. Addressed disclosure issues.

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

3. Researched reference material accurately.

4. Used required Integrated Automation Technologies (IAT) tools.

5. Resolved the case per IRM guidelines.

6. Provided an accurate answer.

7. Applied appropriate communication skills.

Note: Communication skills and use of hold guidelines are outlined in IRM 5.19.5.4.12, Telephone Techniques and Communication Skills.

8. Conducted a concise successful interview.

(2) Rude remarks or disrespectful behavior cannot be tolerated when communicating with the taxpayer or in the workplace.

(3) Each telephone monitor should review a complete call. Do not interrupt a live monitored conversation unless an error is being made that would adversely impact the accuracy or timely processing of the taxpayer's account. When this occurs, activate the barge-in feature to alert the employee to put the call on hold while the issue is discussed privately.

(4) Telephone monitors should include efficiency techniques to aid the CR with their case processing. Some ways to improve call efficiency include:

1. Stay with the call: Minimizing the number of holds and/or the length of hold; if the caller prefers not to hold the CR can explain their may be moments of silence while updating the account.

2. Identify the Issue: Identifying the reason for the call can help the CR resolve the issue in a more efficient way.

3. Controlling the Conversation: The CR can lead the call with probing questions to help move the account along and reach a resolution.

4. Multitask during the call: Documenting the case actions during the call lends to more accurate notations of the actions taken and directions provided to the taxpayer.

5. Narrative Note Template: Recommending the use of Notepad or Word document to capture the notes during the call can help the CR navigate through other computer systems and continue to add to their case narratives

(5) Monitoring results should reflect the performance observed. Do not assume that promised processing actions will take place after the contact. A manager should ensure that all actions evaluated actually took place.

(6) Select ACS Phones as the Specialized Product Review (SPRG)when inputting monitoring information to EQRS.

(7) If it is determined that additional reviews are needed, based on an employee's performance or training needs, the manager may increase the number of reviews as necessary. The employee should be notified during counseling of the additional monitoring in advance.

(1) If an employee is assigned paper document processing, ACS Activity (TEACH) reviews alone may be insufficient. This type of work is frequently found in ACS Support, and may include processing third party mail, taxpayer correspondence, and various listings. However, there may be occasions that warrant a paper document review in the call site.

(2) For evaluation purposes the manager has the option to conduct either a TEACH and/or paper document review depending on employee assignments for that month. Five cases per employee should be reviewed monthly. Each program to which an employee is assigned should be reviewed to cover all aspects of the employee's performance.

(3) ACS Support managers should select ACS Support as their product line when inputting into EQRS; call site managers should use ACS Case Processing when completing TEACH reviews.

(4) Paper document reviews will enable the manager to determine whether the employee is following procedural guidelines, transcribing pertinent data, accurately performing locator research, and to assess the quality of the employee's work without limitation to cases routed for approval. They will also enable the manager to determine whether the employee is analyzing ACS data correctly; making correct decisions and recommendations; initiating effective follow-up actions; and unnecessarily encouraging taxpayer call-backs or correspondence.

(1) For evaluative purposes, the manager is required to conduct paper reviews based on the employee's assignments. Each program to which an employee is assigned should be reviewed to cover all aspects of the employee's performance.

(2) CSCO should use "CSCO Paper", CSCO Paper IAAL Transcripts, or CSCO Paper Misc”SPRGs when inputting review data into EQRS. Please see IRM 21.10.1.5.3.2.15 Collection Paper Product, line for additional information about each SPRG.

(3) Paper document reviews will enable the manager to determine whether the employee is following procedural guidelines and correctly transcribing pertinent data to assess the quality of the employee's work without limitation to cases routed for approval. Paper document reviews will also enable the manager to determine whether the employee is analyzing data correctly; making correct decisions and recommendations; initiating effective follow-up actions; and minimizing unnecessary taxpayer call-backs.

(1) For documentation and evaluation purposes, managers will complete a minimum of two (2) work reviews per employee per month.

(2) Obtain the employee's batch intact at the end of the day from the closed case bin. Employees should not be notified in advance when their batch is to be selected; this is an unannounced review.

(3) At some time during the work week, obtain from the employee all documents processed (these are normally destroyed) from which to draw a review sample. It will not be necessary to arrange to obtain the I2 list pages from the employee since these are routinely returned to the manager after processing.

(4) The review sample should be selected from the actual documents in the batch.

(5) Review the information contained in the taxpayer's correspondence against the entries to determine whether the employee has exercised good collection judgment, followed procedural guidelines and whether pertinent data was entered. When reviewing locator processing, the manager should use applicable resources (i.e. computers, directories) to spot check the quality of the actual research.

(6) Each review should be documented. No specific case data, such as the taxpayer's name and/or TIN may be recorded on this form nor may unsanitized case screen prints be retained. If further review is needed, refer to the employees Summary of Job Elements.

(7) Upon completion of the review discuss the review results within 3 workdays (follow current National Agreement) with the employee. Praise good work, explain problems identified, give guidance, and determine training needs. Obtain the employee's signed acknowledgment and retain the review in the employee's EPF.

(1) Employees are subject to non-evaluative reviews during the on-the-job instruction phase of training. In addition to the evaluative monitoring and case reviews, managers must spend some time each week (except for the weeks in which evaluative reviews are done) monitoring or reviewing cases. In ACS a side-by-side, dual-jack approach should be utilized. This provides an opportunity for immediate feedback in a non-evaluative atmosphere that will foster employee receptivity.

(2) Each contact or case can be discussed immediately upon its conclusion (or even during the contact) so that the employee can be provided with the benefit of the manager, lead CR or OJI's own experience and perspective on effective telephone techniques and case handling.

(3) Results of monitoring conducted in this manner must be documented as non-evaluative and cannot be used as part of the employee's performance appraisal.

(1) Clerical functions may include list distribution, processing of various listings, mail receipt and distribution, typing, log controls, maintenance of files, locator research, and other various administrative tasks. The manager responsible for the clerical employee will conduct a minimum of two reviews per month on ten (10) actions taken by the employee to determine the accuracy of this work based on established campus direction.

(2) Review the mail sorting when the mail has been placed in bins for delivery to other areas. The frequency of theses reviews will depend on the experience of the assigned employee, the results of prior reviews, and the feedback from other functions/teams.

(3) Focus not only on the employee's ability to complete his/her assignments, but also on his/her ability to set priorities and complete assignments independently and expeditiously. Conduct monthly reviews to determine the accuracy and timeliness of employees' work.

(4) Upon completion of the review discuss the review results within 3 workdays (follow current National Agreement) with the employee. Praise good work, explain problems identified, give guidance, and determine training needs. Document review results in narrative format specifically addressing aspects of the employee's job elements.

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

(2) Non-evaluative reviews do not contain a written rating. Share the results orally. Some documentation is appropriate to establish that it actually occurred. (EQRS may be used to track employee development for this purpose by choosing "non-evaluative" on the drop-down menu option.) Have the employee initial and date any documentation. Provide one copy for the employee and retain the other copy in the employee's drop file.

(1) IDRS adjustment reviews help prevent unpostables and ensure prompt correction of errors. Review a sample of IDRS adjustments with source documents, focusing on the following areas

• Appropriate source documents

• Accurate and complete input data

• Proper hold codes

• Correct priority codes

• Accurate source codes

• Appropriate blocking series

• Appropriate reason codes

• Complete remarks section

(2) Unpostables are identified on the CCA4243 report as category "NLUN". It is highly recommended that unpostable cases be resolved within seven business days. (NOTE: The unpostable received date will be the date the control base was re-established on IDRS. The IRS received date will be much earlier than what is reflected on the IDRS tax module; therefore, it is in the best interest of the taxpayer that the case is processed according to when the Service received it.)

(3) IDRS adjustment reviews may be delegated to a work leader or peer, but employees may not conduct a review of their own cases. If this review is delegated, the employee conducting the review will brief the manager and the employee involved.

(4) IDRS/IORS (IDRS Online Reporting System) security reviews may not be delegated and must be performed by a manager.

(1) ACS Employee's Responsibility: With nationwide call routing (Enterprise), we process accounts residing in other ACS Call Sites’ inventories, so case prints or other action is required to inform the manager that an approval is needed. ACS employees taking the following actions must inform their manager of the need to review and approve the case when it is moved to the managerial inventory (C0, R0, I0, or S0).

(2) There is a systemic check that prevents non-managers from inputting these approvals on ACS. Other actions that either initiate or cease collection activities may require managerial approval as well.

(3) Procedures may be established locally to require managerial approval of other actions, but there will be no systemic checks to ensure this.

(1) Any disposition requiring approval on an account residing on a different Call Site's inventory. See IRM 5.19.5, ACS Inventory .

(2) Levy / Lien Action:

• Any manual levy IRM 5.19.4.3.11, Typing Manual Levies

• Levies on Social Security income -IRM 5.19.4.3.12, Issuing Levies

• Levies or liens issued while pending an appeal or "Equivalent Hearing" - IRM 5.19.8.4.6, Collection Action During the CDP Appeal Period

• Lien filing on AAB less than $10,000 IRM 5.19.4.5.2(9)

• Decision not to file a lien on AAB over $10,000 - IRM 5.19.4.5.3, When Filing an NFTL Requires Approval

(3) Installment Agreement Dispositions

• above streamlined criteria, including liens filed because the taxpayer is not able to full pay within 72 months or defaulted within the past 12 months -IRM 5.19.1.6.4.8 , IA Managerial Approval

• PPIA - IRM 5.19.1.6.5.3, Managerial Approval of PPIA

(4) Currently Not Collectible Dispositions

• Certain hardship cases warranting currently not collectible closings - IRM 5.19.17.2.1.2, Disclosure of Tax Records Permitted by IRS § 6103(I)(4)(A).

• Decedent, UTL and UTC with AAB over $5000 –-IRM 5.19.5.8.2.5 , Closing the Case

• CNC on defunct/insolvent corporations – -IRM 5.19.5.8.2.5, Closing the Case

(5) Return Delinquency Dispositions

• Little or no Tax due except 6+ year old mods (if the command code IRPTRJ is not used on IMF accounts) and all BMF accounts– IRM 5.19.2.6.4.6.3.2 and 5.19.5.8.3.5

• HINF Closures - IRM 5.19.2.8.1, High Income Nonfiler Processing (HINF)

(6) Request for Appeal

• Collection Appeal Program (CAP) – IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures

(7) Referrals to Examination or Criminal Investigation - IRM 5.19.5.7.3.1, R3 Roles and Responsibilities- Collection Representative or Tax Examiners

(1) ACS Call Site or Support Operations Managers: Provide general oversight to ensure approvals are done promptly.

(2) ACS Call Site or ACS Support Depart Managers: Provide oversight of the teams within the department to ensure approvals are done promptly.

(3) ACS Call Site or Support Team Managers: Manager approvals (zero functions) should be worked daily.

1. Address your own employee's cases requiring approval and ensure your employees are making case prints when approvals are required, or a query/listing process is used.

2. Address cases remaining in the zero functions by working through the managerial approval inventory assigned to your team using next case access.

3. If the work is correct, approve the case or if it can be resolved with a simple input, that action should be taken without referring the account.

4. Managers must consider what is known about the taxpayer's financial condition, including economic hardship, when approving a levy on benefit income, retirement income and social security incomes. If there is sufficient information to determine the levy would cause an economic hardship, the levy should not be issued. While information in the Service’s records may be sufficient to corroborate the presence of economic hardship, in some cases the taxpayer may need to provide additional information in order to make that determination

5. If work done by another Call Site's employee is not correct and/or cannot be resolved by you, provide your Call Site's ACS managerial approval process contact person with the TIN, the employee ID, and the date moved to the managerial function (or Screen 1 print). The information will be forwarded daily to the Call Site of the employee taking the case action for appropriate follow-up. Please DO NOT forward cases that you can correct easily.

(1) Inform the other ACS Call Sites of cases in your site's managerial approval inventories that require additional attention prior to closure via fax promptly. Your site's team leaders will provide this information. Promptly resolve or direct cases identified by other Sites as needing additional work to the appropriate team manager for follow-up. To ensure that information is properly transmitted, verify that the fax was sent successfully. The contact person will enter AMS comments on cases (both the person sending the account and the person responding in the originating site) to clearly record actions taken.

(2) If the referred account has not been resolved after two attempts, contact the managerial approval fax contact person in the receiving site by phone or secure e-mail (if the site accepts this type of transmission) to resolve the outstanding issue promptly. Local practice will be followed to elevate the issue if the account remains unresolved after that contact.

(1) The manager will review each case for compliance with the requirements of applicable IRM's for correct judgment in support of the employee's action. If the requested action is acceptable, take the action.

(2) If the requested action on the case is not acceptable because additional actions are required prior to managerial approval, or if the request is technically incorrect, the manager should return the case to the responsible employee for correction.

(3) If any requested action is not acceptable, return the request with an explanation to the originating employee. The manager should ensure that the responsible employee takes an appropriate action to resolve the taxpayer inquiry.

(4) The manager must approve all Installment Agreements with an assessed balance equal to or greater than $25,000.00 and all Partial Payment Installment Agreements. There are no exceptions to this rule.

(1) ACS Collection Representative core training is currently being redesigned by the compliance collection balance due optimization team (CCBDO). The redesign format will consist of three phases, with between two and four weeks each of classroom training in each phase. Followed by On-the-Job (OJI) training. This training includes procedures, systems, equipment and hands-on training. The initial training consists of streamlined balance due and return delinquency instructions. The second phase consist of more complex balance due cases including collection information statements. The third phase is broken down into two components, ACS and BMF (for those sites that work BMF calls/inventory). All new employees are required to complete core training.

(2) Previously core classroom training consisted of 27 Lessons and additional sub-lessons on the Enterprise Learning Management System (ELMS) currently know as ITM. The lessons were basically in an IMF or BMF format, with a further breakdown to return delinquency (RD) or balance due (BD). A lesson is a discussion of a specific subject, such as Lesson 2B, Automated Collection System Screen Displays. Each lesson provided a complete subject discussion and is a building block for subsequent lessons.

(3) The core training was developed to give operation management more flexibility, based on the needs of the call site in determining the subject order and time frames. It allows more emphasis on the type of cases that are worked in the call site and the BOD. For instance, if the call site does not work cases involving Form 943 (MFT 11) accounts, the instructors would present the form briefly as an awareness, and emphasize the other BMF returns.

(4) Additionally, the suggested schedule was designed to give the students the opportunity to easily reinforce what was just covered in the classroom, with the use of interspersed periods of on-the-job training (OJT). It was designed to have the option for students to complete an OJT session after each significant lesson.

(1) The ACS Interactive Training File is designed to introduce employees to equipment operations and to permit them to make simulated case decisions. They will learn how to operate the ACS equipment through the use of simulated cases and role-plays. An updated version of the Training was released in FY 2011.

(2) The ACS Core Training System consists of ‘free-form’ access mode only. The system allows the trainee to access the ACS Training cases and work them as live cases. Upon exiting the system, cases are not updated and are ready for use by next trainee. The system is designed to introduce employees to “ACS Green Screen” and ACSWeb screens. This allows them to make simulated case decisions. The training cases can be worked by and instructor/trainee in a classroom setting, or by the trainee at their desk.

(1) On-the-job training (OJT) is a very integral portion of the technician training. Effective OJT instructors (coaches) are vital to the success of the technicians training program. As operation and front-line managers, you must contribute to that success by carefully selecting the best OJT instructors and by periodically meeting with them to review progress and provide support.

(2) All employees selected to participate as an OJT instructor should receive OJI training. A couple of suggested training documents are Course number 1779 On-the-Job Instructor Training and course 27016 Workshop for On-the-Job Instructors in ACS Call-Sites. It may also be useful to include training on the use of the Embedded Quality Review System.

(3) It is suggested that coaches/instructors, at a minimum, review the core lessons and take the test themselves. Additionally, they will find it beneficial to complete the Interactive File lessons to anticipate any problems their students may encounter.

(4) All students should be counseled at various points throughout their OJT period. At a minimum, formal counseling sessions should include an initial, midway and final progress discussion. Informal counseling can be used to keep the trainees informed of their progress. Frequent opportunities should be taken to give trainees feedback to minimize any issues concerning the technical information and the progress of the employee. It is vital that the coaches provide honest feedback, positive or negative, to the students.

(1) Employees will receive annual training under the Continuing Professional Education (CPE) program, also referred to as "refresher" training. Subjects will be designed to keep employees abreast of technical and procedural developments that relate to their jobs. In the event that Headquarters CPE training materials are not available, topics identified as mandatory must be developed locally. In addition to the mandatory topics, local training needs should always be identified and included as part of the CPE. The timing for delivering CPE will be negotiated with the Joint Operations Center to minimize impact to telephone traffic schedules.

(2) Topic(s) selection should be driven by the level of difficulty in new procedures and trend analysis as identified through telephone monitoring, NQRS/EQRS results or other feedback.

(3) In-service and out-service training are additional options. Your local training coordinator can assist in identifying the proper course and obtaining approval for it, but it is your responsibility, as managers, to identify the training need and initiate the action.

(4) Managers must be aware and proactive in ensuring that team employees timely complete Mandatory Briefings. A listing of briefing ID numbers and titles is offered below. These offerings are available on ITM.

(1) Entry level managers should receive Tax Motivated Transaction(TMT) (Course 9012) training either prior to their first managerial assignment or within a few quarters of their initial assignment. New managers should also receive Core Leadership Training, Course No. 9670. All managers should attend the course between the second and sixth month after their selection but no later than the end of their probationary period (within one year).

(2) New managers should receive appropriate portions of technicians' core and module training. This material should be selected from Course No. 9670 series and be tailored locally depending upon the background and position of the newly selected manager.

(3) The new ACS manager should receive the pertinent procedures and equipment hands-on training and the ACS telephone operations training.

(4) Additional Self-Study Leadership training materials are available as useful tools in improving your managerial skills. These can be accessed through Skillsoft or Integrated Talent Management (ITM).

(5) The following is a list of suggested Leadership classes. These courses will serve to enhance your ability as an IRS manager and team leader to communicate with peers and subordinates, and will assist you in making decision that are in the best interest of your employees, the customer and the organization:

(1) Employees with disabilities will be provided adaptive equipment and services on a case by case basis in accordance with the agency guidelines for reasonable accommodations.

(2) All new requests for assistive technology and services should be initiated through your servicing IRS Disability Office Reasonable Accommodation Services office. Select the 'OS GetServices' link on the http://irweb.irs.gov/ page. Select 'Order from Product and Services Catalog', Select 'Business and Department Services'. At bottom of the page click on more results. Select 'Reasonable Accommodation' scroll down and you will see 'Information Resources Accessibility Program (IRAP)' link. Complete all fields and select 'Add to cart' and check out to submit your request. Customers also have the option to contact their servicing office directly or through the Employee Resource Center. Requests for assistive technology will be forwarded to IRAP as appropriate. Select 'My Work Place', 'Reasonable Accommodation' and 'Information Resources Accessibility Program (IRAP)'. Complete all fields and select 'Add to cart' and 'Submit'. Customers also have the option to contact their servicing office directly or through the Employee Resource Center. Requests for assistive technology will be forwarded to IRAP as appropriate.

(3) Once approved for an assistive technology reasonable accommodation, the IRS Disability Office Reasonable Accommodation Services office will submit a request to IRAP.

(4) IRAP will take the following actions:

• make an initial contact with the customer within one business day

• work with the employee and manager to perform a needs assessment

• coordinate with the employee and local IT support personnel to ensure that non-IRAP hardware/software is compatible with the recommend IRAP solutions.

• Work with the customer and local IT support to resolve any issues

• order the equipment (once written concurrence form the employee and manager with the prosed solution is received)

(5) The Primary IRAP services include:

• Assisting in the determination and acquisition of appropriate adaptive technology solutions, including installation, training, and maintenance of the equipment.

• Performing technical consultation on adaptive hardware and software to local Modernization, Information Technology & Security (MITS) Services staff.

• Evaluating new adaptive technologies for potential use within the IRS.

• Assisting IRS employees with adaptive equipment features and functions.

• Providing technical guidance on accessibility to owners of current or proposed information technology.

• Providing technical guidance on the provisions of the Section 508 Accessibility Standards to IRS managers and employees

• Communication information on IRAP services and accessibility principles

• Developing and providing online training to assist IRS employees in better understanding accessibility issues.

• Blindness/Low Vision Products such as speech and braille output systems, braille translation software, portable note takers and screen magnification software.

• Deafness/Hard of Hearing Products such as, teletypewriters (TTYs), telephone handset amplifiers and Visual signaling devices.

• Mobility Impairment Products such as alternative keyboards, trackball mouse and voice recognition software.

• Learning Disability Products such as scanner/reader systems.

(6) The IRAP Office is only responsible for the maintenance repair costs (after the expiration of initial warranty coverage) on equipment they purchased. Any maintenance and repair costs for equipment not purchased by the IRAP Office is the responsibility of the purchasing organization.

(7) Contact your local Modernization & Information Technology Services (MITS), Site Support Office to report equipment malfunctions. Known problems with adaptive equipment should be reported to the IRAP Office.

(8) Readers must be provided as necessary for visually impaired employees needing access to the Internal Revenue Manual (IRM) and Training material or other publications not available in hard copy.

(9) A centrally funded process for obtaining sign language interpreting service for hearing impaired employees was implemented Servicewide by memorandum in June 2000. Refer to IRM 1.4.20.24.3., Interpreting Services Process for details on Interpreter Services. Your EEO contact will be able to provide you with a copy of these procedures if needed.

(1) The Alternative Media Center (AMC) has been established to meet the needs of employees with disabilities for information in alternative media.

(2) The Primary Services of AMS is to provide the following:

(3) AMC Ordering Procedures must include the following information with all orders to the AMC Help Desk or through E-mail:

• Name and phone number

• Complete mailing address including room numbers/stop numbers

• Type of Media (braille, electronic, large print,)

• Product(s) requesting

• Quantity required

• Date materials are needed (certain material may take up to 4 weeks to receive)

(4) To obtain AMC Services managers/employees may obtain annual Tax Products and Training material by:

• Call or fax your order to the area distribution centers

• Download electronic media from the AMC website or Multimedia Catalog site at: http://amc.enterprise.irs.gov and http://publish.no.irs.gov.

• E-mail your request to the AMC at altmc@irs.gov.

(5) Use the Contact Us feature on the IRS Alternative Media Center Web page at http://ams.enterpries.irs.gov.

(1) Various laws and regulations require each business division to provide interpreting services, as needed, as a form of reasonable accommodation.

(1) Two systems are used in the quality review process. They utilize a common approach to quality and provide a clear link between quality measures and employee performance. They use the same standards and consequently bring accountability for quality throughout all levels of the organization. These systems are:

• Embedded Quality Review System (EQRS)

• National Quality Review System (NQRS)

(2) Embedded Quality Review System (EQRS) - EQRS is an on-line database used by the managers/reviewers to review employee performance. All employees are evaluated on the same measures and are evaluated using a common evaluation tool and performance reports.

(3) National Quality Review System (NQRS) is used by the Centralized Quality Review staff (CQRS), Program Analysis System (PAS) Review staff and local reviewers.

(4) For additional information on these two systems research IRM 21.10.1.7, Embedded Quality Review Systems (EQRS)/National Quality Review System (NQRS).

(5) Review Data is compiled in EQRS and NQRS by completing a Data Collection Instrument (DCI).

(6) A DCI is used in both the EQRS and NQRS systems to input review results. The reviewer has the option of using a "smart DCI" that targets suggested attributes for their particular product line or "Specialized Product Review Group (SPRG)." The Smart DCI will only display the most commonly used attributes applicable to the SPRG selected for review.

(7) When reviewing a case, if additional rarely coded attributes that are not on the Smart DCI are needed, click on the “Total Attributes” button within each attribute screen. This will bring up the Total DCI for that SPRG.

(8) CQRS and some PAS reviewers use the Verint telephone system when conducting telephone reviews. The sample plans identify the number of calls reviewed, per day, for the ACS call sites' and other Collection telephone programs. This provides a valid sampling on a quarterly basis with a precision margin of +/- 5%. For paper processing reviews, a random sample of closed cases are pulled daily providing a . This providing a valid sampling a. See IRM 21.10.1.3.3, Quality Review Compliance Sampling Guidelines, for further information. Although there are no sampling plans for manager reviews, there are minimum review requirements.

(9) EQRS users may also have access to the Contact Recording system to review monitored calls.

(1) The Centralized Quality Review System (CQRS) and the Program Analysis System Reviewer (PAS) are operated by Headquarters. The objective of the CQRS/PAS is to collect data that will provide independent quality review services for a number of different product lines and SPRGS. They provide the basis for measuring and improving program effectiveness by:

1. Identifying defects resulting from site, systemic and procedural issues, and

2. Determining root causes of defects and recommending corrective actions.

(1) The Embedded Quality Review System (EQRS) is an on-line database accessed through the IRS Intranet. Managers will use EQRS and the EQRS Data Collection Instrument (DCI) to input case analysis results. Managers will also use EQRS to generate employee feedback reports, standardized and ad hoc reports. For a list of Product Lines and Specialized Product Review Groups (SPRG) covered by EQRS. See IRM 21.10.1.2.

(2) Reports may be retrieved through both EQRS and NQRS

(3) EQRS and NQRS provide standard reports on Customer Accuracy, Timeliness, and Professionalism on a period of time specified by the requestor. Weighted and un-weighted reports are available. Attributes accuracy reports are also available, as well as top defect reports.

(4) EQRS provides standard employee level, organizational level and Ad Hoc reports. An Individual Review Feedback Report is shared and signed by the employee. An employee cumulative report is also available. Management has the ability to secure a cumulative organization report, and a standardized top ten defect or top ten successes report for their site/SPRG; or for any subgroup within their site/SPRG. See IRM 21.10.1.7.12.1, Standard EQRS Reports.

(5) NQRS provides various weighted and unweighted reports. The weighted reports available in NQRS are:

• Customer Accuracy

• Timeliness

• Professionalism

• Days to Close

(6) The unweighted reports available on NQRS are:

(7) For additional information please see IRM 21.10.1.7.12.2, Standard NQRS Reports.

(8) Ad hoc reports are an extremely helpful tool found in both systems. They allow for drill down analysis of data. They can provide a list of records or a count of records that meet the query criteria. See IRM 21.10.1.7.13, EQRS/NQRS Ad Hoc Reports.

(1) The role of your site's Quality Analyst is to measure and monitor quality data and recommend solutions to improve the site's performance. This is done in the following manner:

(1) You should designate an acting manager during periods of absence. To maintain continuity, the acting manager should usually perform all managerial tasks (Refer to the current National Agreement for certain restrictions on performance evaluations (Section 4) and evaluative telephone monitoring (Section 12)). Managerial tasks to be performed and those to be deferred may depend on the duration of the assignment. Assignments should be agreed on between you and the acting manager in advance. Specific expectations should be given at the beginning of each assignment. This will form the basis for your feedback on performance of the acting assignment. Except for assignments of very short duration, you will provide the acting manager with documentation evaluating performance on the detail.

(2) You may designate specific tasks even though you are not absent. This enables a manager to provide developmental assignments to employees aspiring to the next level to gain useful experience while freeing some of your time. In this situation, no "acting" assignment exists. The person to whom the task is designated does not exercise managerial authority; therefore, tasks reserved to managers, (i.e., telephone monitoring, manager approvals, callbacks requested by the taxpayer that involve a CAP appeal), cannot be delegated. You should document any designation of specific tasks on the employee's CLP as a developmental assignment

(1) System's management begins with the establishment of the Security database for IDRS, ACS and the Resource Allocation Control File (RACF). Information input to the Security database authorizes employees to use the system and keeps track of employee information for reporting purposes.

(2) For ACS Security refer to IRM 5.19.5.2, ACS Security.

(3) For security purposes, perform the following tasks:

(1) This person serves as the first point of contact for technical support to computer system end-users. They ensure security of the functional area computers and act as the coordinator in the implementation of automated applications. The role and responsibilities of a FUNCO are as follows:

(1) The ACS security system exists in the appropriate campus and is used to control access to the ACS host system. To add or remove users from the ACS system the following steps must take place:

1. The ACS employee must complete a BEARSrequest. These are routed through the appropriate channels for management approval and then routed to the Security Office at the campus. The Security Office issues a RACF user number for all new employees.

2. Following issuance of the RACF user number, the ACS Systems Analyst will create a temporary RACF password.

3. The RACF user member is entered on the ACS Security Maintenance Screen (SMOO) with the appropriate team, function and unit.

(1) This process is utilized to specify that a user is to be allowed access to the system again. The analyst would normally use RESUME to restore a user’s access to the system that has been revoked by:

• Three consecutive unsuccessful password/log in attempts

• A prior REVOKE command

(2) You can assign a new entry password and RESUME the profile at any time. See Exhibit 1.4.20-5 for detailed instructions. Always remember to do the following:

• DISPLAY the user before resuming that user. See Exhibit 1.4.20-4 for detailed instructions.

• Verify the appropriate action is taken on the correct user.

(1) When an employee’s profile is "REVOKED", this specifies that RACF is to prevent a user from accessing the system. The user’s profile and DATA SETS are not deleted. The user cannot access the system, and the employee will be denied access at their next log in attempt.

(2) A user should always be "REVOKED" if detailed to another position for 30 days or more.

(3) If a user no longer needs ACS/ICS access DELETE the user by completing a BEARS.

(1) Telephone threats to the IRS may be directed at the agency or at an individual employee of the Service. Telephone threats, as with any other type of threatening or intimidating behavior or action should be taken very seriously, regardless of whether or not the threat specifically mentions an explosive device. Managers can reference IRM 21.1.3.10 , Safety and Security Overview, as a guideline.

(2) It is recommended that all employees under the manager's span of control are aware of such guidelines and understand what actions are required to be taken should this type of incident occur.

(3) Some items you should be aware of in the event of a threatening call.

1. Take note of the wording the caller is using. If possible, try and write down as much specific language and/or direct references the caller makes.

2. Listen closely to the voice (male/female), voice quality (calm/excited), accents, and speech impediments.

3. Notate if the caller appears well spoken, incoherent, and irrational or if the caller uses foul language. As difficult as it may be, it is important that you take note as to the specific language the caller uses. Investigators will be interested in all aspects of the call.

4. Notate any background noises you might hear, such as street sounds, a PA system, animal noises, music, and any other noise which may give a clue to caller’s location.

5. Follow site direction to report threatening phone calls. Telephone numbers are available through your office’s security or TIGTA representatives.

(1) In the event of an emergency, ACS sites should contact JOC directly.

(2) All managers must familiarize themselves, and their team, with the Occupational Emergency Plan (OEP) book. This plan describes procedures and responses relative to a variety of emergency situations and threats, both natural and man-made. Adherence to these specific procedures is imperative. A copy of this plan must be kept in the manager’s office and will be available for reference by all employees.

(3) In the event of an emergency, CSCO operation's should follow established contact directives to ensure notification of applicable stakeholders.

(4) Managers should be familiar with all evacuation procedures and Accountability Stations as they pertain to their team and department employees.

1. All manages must maintain a current listing of active duty employees. This listing must be available in the event of a site evacuation. This listing should be taken to the Team Accountability Station to ensure that all active employees are accounted for in the event of an evacuation.

2. Managers must familiarize their team members on proper evacuation procedures and Accountability locations. Secondary Accountability locations may be warranted. A map of this location and the evacuation routes should be posted

(5) Managers should ensure that their employees are aware of locally established Business Resumption Plan (BRP) protocols and have access to all contact numbers in the event of a site closure or other similar event.

(6) All managers should familiarize themselves with local emergency personnel, security and medical phone numbers, CSCO contact campus reporting instructions hot-line or other site BRP directives and protocols specific to site locations.

(7) All managers should maintain a Business Resumption Plan (BRP) listing, complete with employee contact information. Managers must also communicate with team employee’s site closing contact information so employees can ascertain the re-opening of affected sites and plan accordingly.

(8) Managers should be familiar with the various Organizational identification cards and badges to ensure access to prohibited areas is controlled.

(9) Managers should be aware and alert to issues related to violence in the workplace and trigger signs that employees may display. Review campus direction and protocols with respects to handling individual employees who display such mannerism

(10) Managers must complete relative incident reports to ensure accurate follow-up and actions.

(1) In the event of an emergency, call sites should contact the Joint Operations Center (JOC) directly. JOC will ensure the information is posted on the JOC web page. Emergency situations include:

• Weather

• Disasters

• Threats to the health and well being of the employees

• Instances where the site is unable to access applicable applications, such as AMS, ACS, IDRS, and AOIC, but these systems are available elsewhere across the enterprise

(2) For office closure or emergency information employees will need to call the IRS help desk at 866-743-5748 option 3. For TTY 800-877-8339.

(3) Scheduled Site Closings: Sites should work with their respective JOC and Headquarter Operations for any pre-approved request outlined below:

• Site wide mandatory training that has a deadline and it is not possible to stagger the training

• Unusual site events, and Headquarters Office agrees with the instance

• Scheduled administrative closings, such as fire drills

(4) Communications Plan: JOC web page: http://joc.enterprise.irs.gov will provide information on emergency closings, site hours of operation and any exceptions that are communicated to JOC.