1.4.13. TAS Guide for Managers

(1) TAS employees must complete the manual refund training before they can initiate, approve, or monitor a manual refund. Training must also be completed annually. IDRS authority to issue or approve a manual refund will be removed from any employee who has not completed the training by the anniversary date of their last training. Managers should encourage their employees to complete the training in November or December. This ensures the training is completed close to the time most manual refunds are issued. The required training courses in the Integrated Talent Management System (ITM) are as follows:

(2) TAS quality reviewers are not required to take ITM course 30914a. The reviews conducted by TAS quality reviewers are part of a product review of TAS closed cases and are not part of the manual refund issuance and monitoring process.

(1) It is the policy of the IRS to protect its information resources and allow the use, access, and disclosure of information in accordance with applicable laws, policies, federal regulations, Office of Management and Budget (OMB) Circulars, Treasury Directives, National Institute of Standards and Technology Publications, and other regulatory guidance. All Information Technology (IT) resources belonging to, or used by the IRS, shall be protected at a level commensurate with the risk and magnitude of harm that could result from loss, misuse, or unauthorized access to that IT resource.

(2) The IDRS Security System provides protection for both taxpayers and the employee use. Taxpayers must be protected from:

• Unauthorized disclosures of account information;

• Unauthorized changes of account information; and

• Unauthorized accesses (UNAX) to account information.

(3) IDRS allows users to sign-off the system using the F12 function key, then Page Up or XMIT. A user, with an open IDRS session, who is inactive for 120 minutes is systemically signed off of IDRS. A screen message notifies the user that they are signed off IDRS. Users with systemic sign-off may sign back onto IDRS.

1. A user who wants to prevent a systemic sign-off may return to IDRS, clear the IDRS screen, and press the transmit key to restart the 120 minute count down.

2. A user who expects to be away from their workstation for less than 120 minutes may either sign-off IDRS and remove their SMART ID card to lock their computer or remove their SMART ID card to lock their computer.

3. A user who expects to be away from their workstation for 120 minutes or more must sign off IDRS and remove their SMART ID card to lock their computer.

4. The IDRS security system provides a report with the monthly count of IDRS systemic user sign-offs.

5. Managers are required to advise users, with 15 or more systemic sign-offs for the month, of the need to properly sign-off when away from their workstations.

(4) TAS has Maximum Profile Authorization Files (MPAFs) for position groups that access IDRS. Each MPAF is based upon command codes consistent with each position group’s business needs and delegated authority to research and adjust a taxpayer’s account. See IRM 13.1.4, TAS Authorities. The TAS MPAFs are found in:

• Exhibit 1.4.13-4, IDRS MPAF for Case Advocates (Including Lead Case Advocates);

• Exhibit 1.4.13-5, IDRS MPAF for Intake Advocates (Including Lead Intake Advocates);

• Exhibit 1.4.13-6, IDRS MPAF for Secretaries, Management Assistants, Program Analysts, Management Program Analysts, Tax Analysts, Systems Analysts, and Technical Advisors;

• Exhibit 1.4.13-7, IDRS MPAF for Quality Analysts;

• Exhibit 1.4.13-8, IDRS MPAF for TAS Managers;

• Exhibit 1.4.13-9,Command Codes for IDRS Online Reviews of Account Adjustments;

• Exhibit 1.4.13-10, Security Command Codes for Unit Security Representatives; and

• Exhibit 1.4.13-11, Security Command Codes for Terminal Operators.

(5) While TAS MPAFs specify which command codes may be granted to a user by profile type and position, these command codes should only be granted to a user with the delegated authority to use the command code and when the command code is needed to accomplish the user’s official duties. Managers with a business justification may approve temporary deviations from the default MPAFs described in IRM 1.4.13.4.8.1.1, Making Deviations from an IDRS MPAF.

(6) TAS has defined the following profile types for TAS IDRS users:

(7) TAS will use RSTRK Definer U (see IRM 10.8.34-11) to restrict employees with a Research Profile Type. For exceptions to the use of RSTRK Definer U for employees with a Research Profile Type, see IRM 1.4.13.4.8.1.1.

(8) TAS will restrict IDRS profiles of LTAs approving manual refunds. See IRM 10.8.34.5.2.

(9) TAS IDRS units and the multiple accesses authorized for them are as follows:

1. Groups 63100, 63110, 63200, 63300, 63400, 63500, 63600, 63700, 63800, 63850 and 63880 are Manager Units, and read ANY for all campuses access.

2. Technical Analysis and Guidance (TAG), Executive Director Systemic Advocacy (EDSA), and Internal Technical Advisor Program (ITAP) groups read ANY for all campuses access for 63102, 63111 through 63113 and 63120 through 63125.

3. Any user with CC RFUND in their profile may have access to all of the five Submission Processing Campuses.

4. See Exhibit 1.4.13-12, IDRS Multiple Access Approval Table.

Note: Managers must check new members of your groups profile for any SSN restrictions. (If any restrictions exist, managers must not add adjustment command codes to that user’s profile.

Reminder: Managers must address changes to profiles as users change positions, either permanently or on detail.

(1) You are permitted to access only those tax modules required to accomplish your official duties.

(2) You may access another IRS employee’s account information (including TAS employees) the same as any other taxpayer when:

1. An inquiry is received in writing or by telephone or you are assigned a Taxpayer Advocate Management Information System (TAMIS) case, and

2. You do not know the employee.

   Caution: If you know the employee making the account inquiry, you must refer the inquiry/case to your manager. See IRM 13.1.17.2(6), Routing a TAS Case.

(3) There are special procedures that you must follow to protect yourself and the" taxpayer employee." See IRM 10.5.5.3.4, Employee and Contractor UNAX Responsibilities. If you receive an inquiry (telephone or written) or are assigned a case of an IRS employee (including TAS employees), take the following actions:

1. If you do not know the employee, compete the authentication check, and work the inquiry or case following TAS procedures in IRM 13.1.16 or IRM 13.1.18. Complete Form 11377-E, Taxpayer Data Access.

2. If you do know the employee, refer the inquiry or case to your manager.

(4) All actions taken on IDRS, both authorized and unauthorized, are recorded for an audit trail of the user.

(1) An account is retained on IDRS as long as activity exists as outlined in IRM 2.9.1.13, IDRS Module Retention Criteria for the TIF.

(2) After three weeks with no activity, the account is removed from IDRS.

(1) Use CC MESSG to display the information on the IDRS message file.

(2) Campus Information System employees use the IDRS message file to alert users to problems with local IDRS files and to share pertinent information.

(3) The information may pertain only to local systems or to problems experienced by all sites.

(4) CC MESSG will route the user to their campus. If you want to view another campus, use CC MESSG and the campus location code (e.g., MESSG@08).

(5) Some campuses use the message file to issue IDRS bulletins or local decisions.

(6) The file advises users of changes in IDRS letters. It also alerts sites to the volumes of special notices mailed to taxpayers that may cause an increase in taxpayer contacts.

(7) The file may also show campus IDRS profiles, telephone numbers and PO Box listings.

(1) TAS managers of IDRS users are responsible for day-to-day implementation and administration of IDRS security in their unit/group.

(2) All TAS managers who have employees with access to IDRS will:

1. Review and certify profiles of users with sensitive command code combinations in a timely manner. If the USR is responsible for this action, the manager will ensure that the USR takes all required actions.

2. Review and certify users only have IDRS command codes based upon the users profile type. See IRM 1.4.13.4.8.1 (6). If the USR is responsible for this action, the manager will ensure that the USR takes all required actions.

3. Ensure RSTRK Definer U (see IRM 10.8.34-11) is used to restrict employees with a Research or Research - Quality Review Profile Type.

4. Ensure that user profiles are locked when an employee is on leave, in non-duty status, or when the employee will not require IDRS access for 15 to 60 consecutive calendar days (in this case the profile shall be locked on the first day). If the USR is responsible for this action, the manager ensures that the USR takes all required actions.

5. Take prompt action to amend the employee access profile or remove the employee from IDRS if access is no longer needed, when an employee changes manager, assignments, or leaves the IRS.

6. Encourage employees to use the command code LOKME to lock their profiles when system access will not be needed for between three and 45 days. If the USR is responsible for this action, the manager ensures that the USR takes all required actions.

7. Ensure that primary and alternate USRs and IDRS users complete the required initial and annual refresher training.

8. Timely review and certify weekly and monthly IDRS Security Reports and confirm appropriate actions are taken to correct security violations or weaknesses. If the USR is responsible for this action, the manager will ensure that the USR takes all required actions.

9. Ensure that managers/USRs are not in the same IDRS unit as the users they oversee. Manager ensures that USRs have been appointed to cover all IDRS units.

10. Ensure that IDRS users, who meet the criteria for restricted profile types, have the appropriate restrictions added to their profiles. In addition, ensure that IDRS users who no longer have restricted roles have the restrictions removed from their profiles. If the USR is responsible for this action, the manager ensures that the USR takes all required actions.

11. Encourage the use of Password Management Capability by IDRS users. If the USR is responsible for this action, the manager ensures that the USR takes all required actions.

12. Advise users, with 15 or more systemic sign-offs for the month, of the need to properly sign-off when away from their workstations. See IRM 1.4.13.4.8.1 (3).

13. Reinforce IDRS security through discussions at group meetings.

14. Periodically verify the accuracy and completeness of the IDRS Unit and USR Database for their office using the IDRS Unit &USR Database (IUUD).

15. Upon receipt of Form 11377 or Form 11377-E, sign and date the form, return a copy to the employee, and upload it along with any supporting documents within five business days of receipt to the Taxpayer Data Access Library. Managers will contact the TAS IDRS Online Reports Services (IORS) Point-of-Contact (POC) for assistance with using this process or gaining access to the library. See IRM 10.5.5.3.4.

(3) Managers are responsible for the activities outlined in IRM 10.8.34.2.1.3, Manager.

(1) IDRS Adjustment reviews ensure the integrity and accuracy of adjustments made to taxpayer accounts. This section deals with performing quality reviews of the following IDRS transactions: ADJ54, DRT24, DRT48, FRM34, FRM77 (except TCs 053, 136, 137, 122, 126, and 971 (Action Code 517 only), CHK64, BNCHG, INCHG, CHKCL, and LPAGE (except inputs without a TIN).

(2) Reviewers will review:

1. 100 percent of on-line transactions for each newly trained IA and CA; and

2. 100 percent of all other on-line transactions for the IDRS group.

(3) Typically, LTAs, TAGMs, and CCI Managers conduct reviews of IDRS Adjustments. These reviews may be delegated to LIAs and LCAs. An employee may not conduct a review of their own cases. If a manager delegates the review, the employee conducting the review briefs the manager and the employee involved.

(4) Reviews will use the IDRS command codes in Exhibit 1.4.13-8 to review on-line adjustments. See IRM 2.4.5, Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System, for procedures for conducting reviews. Contact the IORS POC with questions or concerns.

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

(6) When a new IDRS unit is created or reactivated, USRs must ask IDRS User Support at the following Campuses to add their IDRS unit numbers to the EOD02 data file. Adding the IDRS unit numbers to EOD 02 data file, instructs IDRS at each campus to automatically suspend transactions for review ("auto-select"), alleviating the daily input of QRADD for each of these campuses. For adjustments at the campuses that do not use auto-select, reviewers must continue to input QRADD daily to suspend transactions for review.

• Kansas City Campus (KCSC);

• Atlanta Campus (ATSC);

• Cincinnati Campus (CSC);

• Memphis Campus (MSC); and

• Philadelphia Campus (PSC).

(7) Use CC QRIND with CC RVIEW to control workloads. CC QRIND requests a summary of a user’s transactions available for review for a specific day. Evaluate adherence to IDRS security and procedures.

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

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

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

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

(10) See IRM 1.4.13.9.6.4.17, IDRS Online Reviews, for the focus of the review.

(1) The USR is an individual who implements and administers IDRS security at the IDRS unit level. TAS will appoint primary USRs in accordance with IRM 10.8.34.2.2.8, Unit Security Representative (USR).

(2) TAS shall appoint alternate USRs in accordance with IRM 10.8.34.2.2.9, Alternate USR, to assist and/or perform the duties of the primary USR when that individual is not available.

(3) Temporary USR and alternate USR appointments for employees on detail assignments not less than 120 days may be made in accordance with IRM 10.8.34.2.2.8 and IRM 10.8.34.2.2.9.

(4) TAS USRs are responsible for

1. Reviewing IORS reports for their IDRS unit in accordance with IRM 10.8.34.2.2.11.1, IORS Primary Report Reviewer, IRM 10.8.34.5.3.1.1, IDRS Online Reports Services (IORS), and IRM 10.8.34.5.3.1.2, Review and Certification of Security Reports in IORS.

2. Ensuring new and returning users in their IDRS units receive an IDRS security awareness briefing prior to accessing IDRS. See IRM 10.8.34.4.1.1.1, IDRS User Security Awareness Training.

3. Ensuring users in their IDRS units receive periodic (at a minimum annual) IDRS security awareness briefings. See IRM 10.8.34.4.1.1.1.

4. Ensuring managers of their IDRS units are fully aware of their IDRS security responsibilities as outlined in IRM 10.8.34.3.1.3.

5. Completing the required initial and annual refresher training. See IRM 10.8.34.4.1.2.5, Unit Security Representative (USR) and Alternate USR Training.

6. Monitoring the command code usage of employees with sensitive command code combinations in their profiles. See IRM 10.8.34.5.2.1.6.6, Sensitive Command Codes and Sensitive Command Code Combinations.

7. Ensuring IDRS profiles of LTAs approving manual refunds are restricted. See IRM 10.8.34.5.2.

8. Using RSTRK Definer U (see IRM 10.8.34-11) to restrict employees with a Research or Research - Quality Review Profile Type. See IRM 1.4.13.4.8.1 (6).

(1) The TSA is an individual assigned by TAS to unlock IDRS terminals and unlock employee profiles locked due to 17 consecutive days of inactivity.

(2) The intent of the TAS role is to reduce USR workload.

(3) TSAs may either be a non-bargaining unit (NBU) or bargaining unit (BU) employee.

(4) A TSA designation will be approved by a TAS DEDCA or TAS Director. The IDRS Security TAS POC will be submitted to the IDRS Security Account Administration staff on Form 13230, IDRS Security Personnel Designation Form. Before submission, IDRS Security TAS POC will notify the unit’s primary USR of the TSA designation so that the USR is aware of who is being given security command codes.

(5) The TSA’s manage shall submit a Business Entitlement Access Request System (BEARS) modify user request to the IDRS Security Account Administrator to have the appropriate security command codes added to the TAS’s IDRS employee profile. See Exhibit 1.4.13-10, Security Command Codes for Terminal Security Administrators. The BEARS modify user request must be approved by the TSA’s primary USR.

(6) The primary USR is required to instruct the TSA on the duties of this position.

(7) Command code SECOP is to be placed in the user profile of TSA. SECOP is the command code used to unlock IDRS terminals. At the request of the manager, TSAs may also be given command code UNLEM. UNLEM is the command code used by a TSA to unlock an employee profile that has been locked by the system because the user has been inactive for 17 days.

(8) When a TSA is given the capability to unlock employee profiles, USRs are authorized to provide a copy of the "Master Register of Active Users" report or a command code SFINQA screen print to the TSA that lists the IDRS employee numbers of users in their unit(s). TSAs are only authorized to unlock IDRS profiles for know users.

(9) For IDRS security purposes, the TSA’s security activity is under the purview of the designated primary USR(s) for that unit or area. If the primary USR has concerns regarding the security actions taken by the TSA, the primary USR may request an IDRS Security Analyst provide an audit trail extract of the TSA activities for a designated date or date range.

(1) The TAS IORS POC ensures TAS effectively performs IDRS security administration and monitoring. The TAS IORS POC shall:

1. Coordinate TAS’s response to IORS security report certification related issues.

2. Work with USRs and Managers to ensure compliance with the review and certification of IORS reports.

3. Participate in Operational Reviews to train Area Analysts on how to conduct a review of IDRS security. See IRM 1.4.13.9.6.3.

4. Perform quarterly testing of compliance with the TAS MPAF restrictions on IDRS users based on Profile Types. See IRM 1.4.13.4.8.1.

5. Represent TAS at IDRS Security related stakeholder meetings.

6. Conduct an annual review of the TAS MPAFs to ensure CCs are consistent with business needs. TAS MPAFs are located at: Exhibit 1.4.13-4, Exhibit 1.4.13-5, Exhibit 1.4.13-6, Exhibit 1.4.13-7, Exhibit 1.4.13-8, Exhibit 1.4.13-9, Exhibit 1.4.13-10, and Exhibit 1.4.13-11.

7. Obtain the approval of the Executive Director Case Advocacy (EDCA) prior to making any changes to the MPAF.

8. Conduct routine testing of IDRS adjustment reviews to ensure reviews are completed as intended. See IRM 1.4.13.9.6.4.17.

9. Identify training needs for TAS IDRS users, managers, USRs, reviewers of IDRS adjustments, and TSAs.

10. Prepares and implements the annual IDRS training plan to ensure users, managers, reviews of IDRS adjustments, TSAs, and USRs complete initial and annual refresher training (as required), security awareness, understand TAS profile types and restrictions for TAS employees with a Research Profile Type, responsibilities, and other training as identified.

11. Serves as the TAS POC for questions concerning the use and processing of Form 11377-E. See IRM 10.5.5.3.4.

(2) See IRM 10.8.34.3.2.5, IDRS Security Account Administrator, and IRM 10.8.34.6.3.1, IDRS Security Reports, for additional information.

(1) The TAS IDRS Business Unit POC ensures TAS effectively performs IDRS security administration and monitoring. The TAS IORS POC shall:

1. Serve as the TAS POC with the IDRS Security Program Management Office.

2. Serve as a liaison between the IDRS Security Program Management Office and TAS in addressing IDRS security issues.

3. Coordinate TAS’s response to IDRS security related issues.

4. Represent TAS at IDRS Security related stakeholder meetings.

5. Works with TAS managers and the TAS IORS POC to identify trends or potential IDRS misuse. See IRM 10.8.34.5.3.2, Audit Trails.

(2) See IRM 10.8.34.2.2.2, IDRS Security Business Division Point-of-Contact, for additional information.

(1) TAMIS is a database dedicated to the recordation, control, and processing of TAS taxpayer cases. It is also used to capture and analyze core tax issues, laws, policies, and internal IRS functional processes that cause taxpayer burden and impact taxpayer rights.

(2) Managers are responsible for ensuring:

1. All TAS personnel designated to use TAMIS receive TAMIS training;

2. All TAS personnel designated to use TAMIS understand the hazards of UNAX;

3. Evaluative employee performance comments are not documented within TAMIS histories;

4. Procedures are in place to ensure all required TAMIS data entries and coding are accurate, e.g., Primary Core Issue Codes (PCIC), special case, relief, and criteria codes.

5. Procedures are in place conform with document retention per Document 12990, Records and Information Management Records Control Schedules, and the TAS Managers Handbook.

6. Procedures are adhered to when (in the rare event) a case must be deleted from TAMIS. See IRM 13.4.2.8, Deleting Cases.

7. Actions are documented on TAMIS as cases are worked. If TAMIS is down, histories are documented as soon as TAMIS becomes available. See the TAMIS User Guide.

8. To establish a profile for a new TAMIS user, see IRM 13.4.2.5.1, Obtaining a Login and Password for TAMIS.

(3) Generally, employees are assigned one of the TAMIS permission levels as follows:

(4) Employees assigned to TAMIS Organization Code 00 will be granted TAMIS permission level 1 unless the employee:

1. Performs TAMIS Administration duties requiring permission level 4;

2. Is assigned duties, e.g., the Taxpayer Assistance Order (TAO) database, where permission level 4 is necessary to perform such duties; or

3. Is identified as a TAMIS super-user (TAMIS permission level 5).

(5) See the TAMIS User Guide for additional information.

(1) Systemic Advocacy receives issue submissions from TAS advocates, other IRS employees, the public, and other external stakeholders through an automated system called the SAMS for review, analysis, and potential development as projects. SAMS gives TAS a way to create, work, and monitor these projects. SAMS is available to employees on the TAS intranet at http://samsii.web.irs.gov/ and to the public at www.irs.gov/sams. TAS employees should always use the intranet site to submit a systemic issue for review.

(2) Once TAS identifies a systemic issue in need of attention, Systemic Advocacy can work it as:

1. Information Gathering Projects (IGPs) identify emerging trends or issues generated from new legislation or significant IRS policy, process, or procedural changes;

2. Immediate Interventions are the result of an operational issue that causes immediate, significant harm to multiple taxpayers and demands an urgent response; and

3. Advocacy Projects identify and address systemic and procedural issues, analyze the underlying causes of problems, and propose corrective action.

(3) Managers are responsible for ensuring all TAS personnel using SAMS are:

1. Properly trained;

2. Educated on the hazards of UNAX;

3. Educated on the importance of accurate coding; and

4. Educated on the importance of not entering individual taxpayer data on SAMS to protect taxpayers; instead, when referring to an individual case(s), the employee should enter the TAMIS case file number, see IRM 13.2.2.4, Security Rules.

(4) See IRM 13.2.2.2, Systemic Advocacy Management System (SAMS), for additional information.

(1) For all newly hired TAS employees (on board three (3) months or less), an OJI will generally perform reviews of work assigned to the new employee.

(2) Managers will conduct evaluative reviews when necessary during the OJI period. Generally, when employees are in OJT, managers should focus more on a coaching role. There may be times, however, when using your good judgement and when necessary, you should provide employees with positive or negative evaluative performance documentation based on their CJEs.

(3) Managers with employees participating in the OJI Cadre observe the OJI coaching other employees and include their observations as part of the employee’s performance review.

(1) The TAS Leadership Development Office created the Detail Assignment Feedback/Performance Review form and instructions to help managers provide assessments of employees on NBU detail assignments or temporary promotions to NBU positions.

(2) Managers are required to use the Detail Assignment Feedback/Performance Review Form for all NBU detail assignments and prepare a monthly performance review of the detailee.

(1) Sharing the performance plan with the employee timely is critical. Supervisors are required to get a Form 6774 signed at the beginning of each rating period. The supervisor’s assessment of an employee against their CJE performance plan serves as the basis for several actions, including: within-grade increase, promotion, recognizing and rewarding the employee, determining employee development needs, helping the employee improve, resolving performance deficiencies, or taking performance actions on an employee who continues to perform at a less than "Fully Successful" level. For more information, see IRM 6.430.2.2, Step 1: Planning Expectations.

(2) Managers are required to talk annually with employees about the behaviors that meet the retention standards. Retention Standard discussions helps employees understand their job responsibilities, communicates the importance of effectively engaging with customers, and demonstrates to stakeholders how we are ensuring the fair and equitable treatment of taxpayers. See IRM 6.430.2.2.5, Discussing the Retention Standard for the Fair and Equitable Treatment of Taxpayers.

(1) Once TAS properly identifies areas for improvement during the first quarter and develops a sound, individualized work review and support strategy for the employee, the mid-year assessment should simply be a measure of any improvement realized. It gives the manager additional time to provide non-evaluative support through the Leads, if applicable, and gives the employee additional opportunities to improve performance before the end of evaluative period. Mid-year reviews should provide specific meaningful narratives based on the work reviewed. It serves as an opportunity to recap performance discussions throughout the rating period, highlighting the positives as well and the areas for improvement, and to assess employee development, e.g., Career Learning Plans.

(2) The end of year evaluation should be an honest assessment of the employee’s performance, based on reviews of work products, and considers TAS’s efforts to support the employee. Since managers are having ongoing discussions throughout the year, employees should not be surprised by what they read in their mid-year and end of year evaluations. The evaluation should reflect the feedback the manager has been giving the employee throughout the year.

(3) All TAS managers will conduct mid-year assessments, end-of-year evaluations, and have on-going discussions with their employees.

(4) These reviews may not be delegated; however, the manager, or individual acting in that positions may have a Lead, if applicable, review aspects of advocacy delivery and inventory management and provide input to the manager. Consider whether actions are timely. Identify accomplishments and opportunities for improvement. Update the CLP and discuss career planning leading to Leadership Succession Review (LSR).

(5) General review process:

1. Schedule a face-to-face meeting between the manager and employee.

2. Summarize the results of the reviews you have already shared throughout the year.

3. Prepare and share a brief cover memo summarizing the results of the workload reviews and documenting accomplishments, advocacy efforts, progress made and any opportunities for improvement through the rating period. Include any updates to the CLP.

(6) Document these discussions on the performance review tracking sheet maintained by the office, if applicable.

(7) For reviews of CAs and LCAs, notate the TAMIS history with **MER** for CAs and LCAs. Document substantive non-evaluative direction.

(8) The following resources provide additional information:

1. IRM 6.430.2, Performance Management Program for Evaluating Bargaining Unit and Non Bargaining Unit Employees Assigned to Critical Job Elements (CJEs);

2. IRM 6.430.3, Performance Management Program for Evaluating Managers, Management Officials and Confidential Management/Program Analysts;

3. IRM 6.430.5, Performance Appraisals for Temporary Assignments; and

4. Document 11948, Performance Appraisal Self-Assessment Tutorial.

(1) This evaluative review of a subordinate manager and their organizational component tests the soundness of the operation in carrying out TAS’s mission of advocating for taxpayers, communicating with and engaging employees; or supporting that mission and initiative. It provides an opportunity to improve overall effectiveness of the group, operations, and identify best practices. Operational reviews also provide an assessment of the manager's performance, engagement, growth, and development. All TAS managers of subordinate managers will conduct an annual operational review of the subordinate operations. A targeted operational review may be conducted on specific items every other year.

(2) Prior to conducting a review of a subordinate manager’s operation, there are several tasks that should be completed before meeting with leadership and employees of the group. Group performance reports and data should be generated in advance of the review. Review the group’s Federal Employee Viewpoint Survey (FEVS) results (if applicable), Labor Relation activity, and gauge overall employee engagement, support, and teamwork. It is also important to define the operation's primary challenges and areas of focus. If the review will be performed remotely, it may be prudent to perform other tasks, such as reviews of Employee Performance Files (EPFs), prior to meeting with group personnel.

(3) The reviewer should assess how the group is performing and document that performance under each operational section in the draft report. Action items and/or recommendations should be documented when performance must be addressed. At the end of the report is a summary where all action items are recorded and target completion dates established.

(4) Once the draft report is finalized and delivered, schedule a close-out meeting with the manager to discuss action items, concerns, and an overall assessment. Schedule a follow-up review, if warranted. The reviewing manager should also forward a copy of the report to their manager.

(5) The operational review should be tailored to the specific needs of the unit being reviewed. Generally, the TAS Operational Review reports will contain the following information:

1. Introduction:

Section Name	Description
Participants	The reviewer will list the participants who contributed content to the operational review and job title. List in order of leadership hierarchy.
Previous Operational Review Follow-up	The reviewer will address any remaining action items from the most recent operational review by securing a status update and completion date or projected completion date.
Office/Group Challenges	Review should define the office/group’s primary challenges and areas of focus.
Senior Manager/Director Summary	This section is not a repeat of findings in the report, rather it provides the reader with a broad overall indication of the group’s strengths and opportunities for improvement. The summary should include a person to contact if the group has questions or if further discussion is needed. It should provide a name to report status updates of action items requiring completion. The reviewer will: Summarize overall group operations and how leadership is fostering a culture of engagement and advocacy in the group. Engage employees in one-on-one conversations in order to assess the level of employee engagement and overall environment in the group. It is a good practice to solicit participation from employees of different job titles, groups, etc.

2. Leadership and Human Capital Management

Section Name	Description
Outstanding Issues Raised from National Taxpayer Advocate (NTA)/Deputy National Taxpayer Advocate (DNTA) Town Halls	The reviewer should list all issues raised by the employees of the group at the last NTA or DNTA town hall visit and explain how these issues were resolved. If there are unresolved issues, please provide an update of the action plan to address the issues.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - Leadership Development	The reviewer will: Review the training plan for all leaders in the group and ensure all training has been provided timely. Are there other developmental needs and opportunities? Identify formal and informal mentors of group leaders. Discuss impact of support with manager being mentored. Assess organizational leadership succession plan and review possible attrition, employees interested in leadership, etc.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - First Quarter Evaluations and Skills Assessment - Discussions and Actions	The reviewer will review EPFs to determine the timeliness and quality of documentation and guidance from the evaluative reviews. Consider meeting with employees to assess effectiveness and value of these discussions.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - Mid-Year Evaluation and Skills Assessment - Discussions and Actions	The reviewer will review EPFs to determine the timeliness and quality of documentation and guidance from the evaluative reviews, see IRM 1.4.13.9.6.2, Mid-Year Assessment, End-of-Year Assessment, and Discussion. Consider meeting with employees to assess effectiveness and value of these discussions.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - End-of-Year Evaluation and Shills Assessment - Discussion and Actions	The reviewer will review EPFs to determine the timeliness and quality of documentation and guidance from the evaluative reviews, see IRM 1.4.13.9.6.2. Consider meeting with employees to assess effectiveness and value of these discussions.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - Reviews of subordinate managers (if applicable)	The reviewer will: Assess the quality of overall leadership by subordinate managers. Hold discussions with senior manager and examine operational reviews of manager’s group and appraisals. What challenges has the subordinate manager(s) faced and how has/have the manager(s) dealt with these challenges? Ensure an Operational Review of the subordinate manager(s) was conducted and provided meaningful exchanges to sustain efficiencies, resolve deficiencies, and implement improvement initiatives.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - CLP	The reviewer will: Review EPFs to determine the timeliness and quality of the CLP documentation and guidance. Consider meeting with employees one-on-one to assess effectiveness and value of these discussions. Look for evidence of Frontline Leadership Readiness Program (FLRP) discussions with employees who have expressed interest in management. Review CLPs and any meeting minutes/calendars that support the encouragement of employees to participate in the CLP and LSR processes, including any developmental opportunities sought and/or afforded employees.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - Leadership Succession Review	The reviewer will: Look for instances where an employee has interest in the LSR process. There should be evidence of follow through by management to ensure completion of the LSR contract. Review the EPF and documented actions at first quarter, mid-year, and end-of-year to identify evidence of a discussion about LSR. See the TAS Manager Handbook, Chapter 2G, Leadership Succession Review, for more information.
Performance Evaluations/Skillset Assessment & Development (for Leaders and Employees) - Details and Special Assignments	The reviewer will: Look for instances where an employee has expressed an interest in details or special assignments. There should be evidence of follow through by management to document expectations and outcomes of these details and special assignments. Review the EPF and documented actions at first quarter, mid-year, and end-of-year to identify evidence of a discussion about the details and special assignments.
Customized Employee Engagement and Support - Non-evaluative review strategy for the group	The reviewer will: Ask the manager to describe their review strategy. Ask the leadership team to describe their coaching and support strategy. Note: Groups should be able to provide an overview of their non-evaluative review process and how their employees are supported. Groups should be able to provide examples of steps taken to support employee learning and growth.
Customized Employee Engagement and Support - Regular face-to-face/verbal engagement and discussions	The reviewer will: Ask the manager to summarize their one-on-one engagement approach. Conduct a review of scheduled dialogue with staff members to ensure meetings were conducted or timely rescheduled and that the topics covered included technical issues, work-life balance, and any issues elevated by participants. Note: The group should be able to describe steps taken to ensure leadership holds regular one-on-one discussions with employees. Note: Meeting minutes may provide insight into employee engagement.
Customized Employee Engagement and Support - Impact on Employee Development	The reviewer will ask the managers to give example(s) of how their coaching and support strategy for employees, coupled with regular one-on-one engagement, has positively impacted employee development. Note: The group should provide example(s) of how they identified employee(s) who needed support in a specific skillset, and the approach taken to help them improve.
Customized Employee Engagement and Support - Weekly Leadership strategy Sessions	The reviewer will: Ask if weekly meetings between managers and staff and employees (as applicable) are being held and ask leadership to summarize the outcomes from these meetings. Look for evidence of changes to employee coaching, workload assignments, process changes, etc.
Training for Employees and Leaders	The reviewer should: Validate that national training has been completed timely by all employees and managers. Determine if the group has requested additional training. Determine if the training has been developed and delivered since the last operational review. Determine how training needs were identified, who delivered the training, and the impact of the training. Determine the status of manager training and onboarding, include Leadership 360, LinkedIn Learning, self-development, etc.
Summary of new hire and OJI program	The reviewer should: Describe the new-hire training delivered by OJIs. Describe the roles of manager(s) and OJIs to ensure employees receive consistent and comprehensive OJT. Determine if any employees received approval for extended OJT. If so, why was the training period extended? Validate the manager’s completion of non-evaluative New Hire Reviews (when applicable). If developmental needs were identified, how are they being addressed? Solicit feedback from the OJI regarding the coaching sessions with the new employee. Does the OJI have feedback regarding the overall OJT process, or any specific concerns? Solicit feedback from the new employee(s) regarding the OJT process, and if they have any concerns.
Continuous Employee Engagement	The reviewer will ensure manager commitments include an expectation that leaders will continue to develop relationships with employees and support others that are building relationships with employees.
FEVS and elevation of employee recommendations	The reviewer should: Identify how leadership encourages participation in FEVS. Describe how group leadership is identifying and addressing employee engagement and satisfaction opportunities, including those groups which have not received a FEVS report. Secure examples where leaders solicited and addressed elevated issues on an ongoing basis.
Development of relationships and trust with employees	The reviewer should: Determine if managers are participating in a scheduled one-on-one dialogue with each member of their staff. Ask managers to share examples of progress in building relationships.
Space Issues	The reviewer should: Interview persons with knowledge of space issues identified in the workspace, including remote workspace, occupied by the staff. Interview managers to identify any security, safety, fire hazard concerns that exist in the space and determine if coordination with Financial Operations is needed.
Staffing	The reviewer should: Review the TAS Directory, Employee Service Record Report (ESRR), or other staffing reports to identify the current staffing of the organization. Discuss succession planning with the leadership. Discuss attrition and hiring plans with leadership and assess whether they are sufficient.
Employee Relations and EEO	For managers with conduct, performance, and/or EEO issues that are elevated and resolved, the reviewer should: Identify group issues and actions taken to address any conduct, performance, or EEO issues. Document any diversity presentations or guest speakers to support EEO objectives. This includes evidence of anti-harassment, cultural awareness, or other sensitivity training.
Reasonable Accommodations	The reviewer should: Identify where leadership has taken steps to work with employees who have requested accommodations. Identify any outstanding reasonable accommodation requests and the status.
Hardship Requests	The reviewer should: Identify where the group has received a hardship relocation request from an employee and document timely and accurate processing of the request. Identify any outstanding reasonable accommodation requests and the status.
NTEU Grievances and Communications	The reviewer should: Identify where grievances have been filed and document the timely processing of those grievances through resolution or invocation of arbitration. Identify where regular meetings with NTEU have been held. Note: Identify the grieved issue, not employee names.

3. Customer Service and Collaboration - review of this topic will depend upon the work performed by the group. See the Operational Review template for specifics relating to this topic.

Section Name	Description
Customer Satisfaction	The reviewer should: Describe steps taken to improve products and services to enhance customer satisfaction. What has been the impact of these efforts? Review the office’s business results metrics, if available, to identify areas of opportunity.
Outreach	The reviewer should: Ensure outreach events for each office are completed according to the plan or as close as possible. Ensure TAS departments without their own Outreach plan identify how their staff have assisted with the Outreach performed by other departments in TAS; such as their staff’s local LTA offices.
Systemic Advocacy Activities and SAMS submissions	The reviewer should: Ask office leadership to describe efforts to identify systemic issues in casework. How do you raise awareness to your employees? What were the results? Determine whether anyone in the office is engaging with Systemic Advocacy on any projects, Annual Report assignments, or other activities. Determine how the office promotes the use of SAMS in both internal and external outreach events. Generate a SAMS Issue Submission Report to identify issues submitted by the office. Gauge whether the office is promoting effective use of SAMS on an ongoing basis. Discuss with leadership how SAMS is being promoted in outreach events and efforts to educate employees on use and importance of SAMS. Note: SAMS allows TAS to record and manage advocacy activities that benefit groups of taxpayers. TAS employees are in a unique position to identify systemic issues and may submit issues that affect a segment of taxpayers involving systems, processes, policies, procedures or legislation. Recognizing and submitting potential systemic issues is important to protecting taxpayer rights and reducing taxpayer burden.
Contributions to National Initiatives	The reviewer should: Describe the office’s contributions to National initiatives or special projects; e.g., employees working on National teams, panels, task forces, etc. Describe any trends in case advocacy observed and elevated to the National level. Give examples of support provided to Headquarters (HQ), for example, employee is detailed to HQ, served as an instructor for Symposium, etc.

4. Program Management - review of this topic will depend upon the work performed by the group. See the Operational Review template for specifics relating to this topic.

Section Name	Description
Work Assignment	The reviewer should secure the written procedures for how work is assigned within the department and confirm that work is assigned by a manager and not delegated to a non-management employee..
Back-up Processes (employee leave, unscheduled absence)	The reviewer should: Describe the procedures for employees to request planned and unscheduled leave. Describe the procedures to ensure the timely processing of work during employee leave and unexpected absences. Secure written leave approval procedures, if any. Access whether leave approval process is adequate and if there is sufficient office coverage.
Use of data and reports	The reviewer should: Ask the manager to explain their approach to using reports and data as it relates to the performance of the operation. Ask how they ensure proper balance between employee engagement, customer satisfaction, and business results. Ask the manager to identify the current areas of focus for improvement. Ask for the manager for two examples of how they identified specific areas of opportunity and what steps were taken to address these opportunities.
Adherence to Reviews, see IRM 1.4.13.9.6, Reviews	The reviewer should: Determine which reviews are being completed. Identify who is responsible for review oversight. Identify the actions take to improve advocacy or operations as a result of the reviews.
Internal Group Controls - Risk Assessment: FMFIA, see IRM 1.4.13.4.1, Federal Managers’ Financial Integrity Act.	The reviewer should validate that the group reviews the annual self-assessment document periodically to ensure controls are implemented and still in place. If deficiencies were identified in the last assessment, were they corrected?
Internal Group Controls - Risk Assessment: Computer Security (including IDRS), see IRM 1.4.13.4.8, IDRS Responsibilities, IRM 1.4.13.4.9, TAS Systems Access, and IRM 1.4.13.4.8..	The reviewer should: Ask group representative to outline security policies and procedures for systems and data. Determine if abandoned IDRS control reviews are conducted monthly and identify the steps taken to reduce the number of abandoned IDRS controls. Review the progress made in reducing the number of abandoned IDRS controls and consider the impact of implemented improvement plans. Review the summary of the monitoring process for the timely certification of IDRS security reports. What action is taken on potential issues identified? Are managers/USRs holding the required session on IDRS security and refreshed training? Identify how the group reinforces employee awareness and compliance with UNAX rules. Ensure all employees have cable locks for their computers. Discuss with leadership the group security, policies, written procedures, and oversight, including Safeguarding Personally Identifiable Information Data Extracts. Identify the IDRS USR. Verify how they use the IORS reports to identify potential UNAX violations and/or fraud. Review a statistically-valid sample of cases to verify appropriate reviews of IDRS adjustments are conducted and properly documented (see IRM 1.4.13.9.6.4.17, IDRS Online Reviews). Verify procedures for Form 11377-e are being followed timely.
Internal Group Controls - Risk Assessment: Continuity Plan, see IRM 1.4.13.14, Continuity Planning.	The reviewer should: Describe actions taken by the group in supporting the continuity plan. At a minimum, each TAS group’s Continuity Plan should be updated to sure the plan is accurate and that managers have up to date contact information for employees and business unit contacts. Ensure a copy of the group’s plan was provided to the Senior Commissioner’s Representative (SCR) in the state the group or its employees are located. Verify the accuracy of the calling tree. Verify the group’s participation in the calling tree exercise. When did it occur? What were the results?
Internal Group Controls - Risk Assessment: Travel Vouchers and Travel Cards	The reviewer should look at a random sample of travel vouchers from the group in Concur. There is no minimum number but should include vouchers from a variety of travelers. Review for the following: Verify travel dates. Dates on travel authorization match travel dates on official itinerary invoice and lodging receipts. Verify the submission of receipts. In Concur, all of the required receipts must be attached to the voucher. Verify class of travel on itinerary invoice. Invoice must indicate coach class, unless the employee received approval prior to the travel to use first or business class. If first or business class was approved, then copies of authorizations must be attached to the voucher. Verify that the invoices and receipts for amounts over $75 indicate method of payment. Verify amounts claimed on the voucher. Voucher expenses must match the approved authorization amount. The official itinerary invoice must match the amount claimed on the voucher. The lodging invoice, including any additional taxes, must match the amount claimed on the voucher. The amount on a rental car agreement must match the voucher amount. The voucher should not include transportation expenses paid for by the Centrally Billed Account. Verify that the employee has accounted for any advances received via electronic funds transfer (EFT). The claimed expenses must liquidate any advances received via EFT. If not, then the employee should have remitted payment for the difference to the Beckley Finance Center (BFC). Verify the line of accounting (LOA). If using an LOA other than the default LOA, the employee must submit reporting instructions or other documentation to support the LOA being used. Verify trip cancellation actions. Unused paper or electronic tickets must be returned to the travel vendor. Travel authorization should have been canceled. Employee should have remitted the full amount of an EFT advance to the BFC. Only the Travel Management Center and TAV fees are on the voucher if the travel vendor issued the airline tickets prior to the trip cancellation. Summarize the travel voucher review results. Are vouchers submitted and approved timely? Are vouchers approved appropriately? If not, what corrective actions are needed.
Internal Group Controls - Risk Assessment: Time Reporting and Leave Administration	The reviewer should: Analyze the Work Planning & Control (WP&C) report for the group to gauge whether time is being charged to special categories. Review WP&C for absent without leave (AWOL), leave without pay (LWOP), and other excessive leave patterns to consider. Are there problems to address and were employees advised of potential leave accrual cutbacks? Review SETR for advanced annual and advanced sick leave. Are there any issues or concerns? what controls are in place to verify or audit SETR input? Determine if there are any leave abuse concerns that need to be addressed. See IRM 1.4.13.12.8.5, Time and Attendance.
Internal Group Controls - Risk Assessment: Overtime Allocation	The reviewer should verify that the group has a process to track overtime usage to prevent exceeding their allocation, if applicable.
Internal Group Controls - Risk Assessment: Meeting Minutes and Conference Calls	The reviewer should: Assess the group communication strategy, conferencing, and briefings, meetings, town halls, etc. Review a copy of meeting notes for the past six months.
Internal Group Controls - Risk Assessment: Physical Security	The reviewer should: Determine how the manager ensures the physical safety of their employees who are not co-located with other TAS staff. Interview a sample of employees to ensure familiarity with reporting procedures (see IRM 1.4.13.15, Security. Discuss with leadership the efforts and oversight made for group security. If possible, conduct an independent after-hours security check to verify compliance with IRM procedures and adherence to the clean desk policy (see IRM 1.4.13.4.10, Clean Desk Policy.

(6) The following are suggested employee one-on-one questions that can be used during an operational review.

• If a friend or employee from another business division expressed an interest in taking a position with TAS in your group, would you recommend it? Why or why not?

• How would you describe your group environment? Do your colleagues support each other and act as a team?

• All TAS organizations experience change in leadership and personnel from time to time, what impact has this had on your group?

• Describe your communications with your manager and what you value most.

• How does your manager support your success, including CLPs, training, and coaching?

• Talk about your work-life balance. Does your manager encourage your efforts to achieve this balance?

• How do you manage stress?

• If your manager was asked to take a temporary assignment and you were asked to manage the group for a few months, what would be the one thing you would work on to make the group more successful?

• If you could change one thing in your work group, what would it be and why?

(7) Draft a written report of the findings using the Operational Review templates and provide a copy to the manager. If action items result from the review, establish target completion dates and schedule a follow-up review, if warranted.

(8) See IRM 1.4.1.8, Evaluating Performance, for general guidelines related to performance evaluations.

(1) Managers of Case Advocacy employees will complete the following reviews, when applicable.

(2) EDCA and EDCA-ITS managers will refer to Exhibit 1.4.13-3., TAS Manager Review Schedule.

(3) Managers will conduct timely reviews, including reviews of new hires, even those assigned an OJI. Managers will have regular meetings with new hires and OJIs throughout the OJT period. For individuals who are OJIs, managers will continue to complete reviews while the individual is an OJI, by reviewing their assignments in conjunction with the individual’s CJEs.

(1) The purpose of the ITAP Referral Reviews is to:

1. Determine if TAS is effectively advocating on behalf of the taxpayer.

2. Determine if the technical guidance is timely, complete, accurate, and references the law or IRM procedure.

3. Verify that follow-ups, next contact dates, and estimated completion dates are documented in the TAMIS histories, and are timely delivered.

4. Achieve active, ongoing communication between the Technical Advisors and CAs.

5. Address Appeals/Compliance issues in TAMIS history.

6. Provide proper guidance and conduct negotiations with the BOD by ITAP on behalf of the CA, as appropriate.

7. Document disclosure verification when the Technical Advisor directly speaks with the taxpayer or representative and giving accurate information on where to send an OAR after the CA has followed the SLA procedures.

8. Close referrals timely.

9. Identify skill gaps.

(2) The following reviews are conducted by ITAP and provide fact-based information to support mid-year and end-of-year appraisals.

(1) The following reviews are conducted by TAG and provide fact-based information to support mid-year and end-of-year appraisals.

(2) TAG Written Product Review

(3) TAG Data Analysis Accuracy Review

(4) TAG Case Advocacy Specialist Review

(1) TAP managers will conduct the following reviews.

(2) Initial Advocacy Review

(3) In-Process Reviews

(4) Closed Deliverable Reviews

(1) Systemic Advocacy managers will conduct the following reviews.

(2) Initial Advocacy Review – Technical Accuracy

(3) In-Process Review – Technical Accuracy

(4) Closed Deliverable Reviews – Technical Accuracy

(5) Initial Advocacy Review – SIRE

(6) In-Process Advocacy Review – SIRE

(7) Closed Deliverable Reviews – SIRE

(8) Initial Advocacy Review – IMD/SPOC

(9) In-Process Review – IMD/SPOC

(10) Closed Deliverable Reviews – IMD/SPOC

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

(2) Managers should monitor the number of outgoing calls to ensure they are necessary.

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

(4) If an IA needs to make outgoing calls but cannot, contact your local System Analyst for assistance. A Unified Contract Center Enterprise (UCCE) KISAM ticket may need to be opened by the System Analyst.

(5) If an IA needs to make outgoing calls on their CTIOS/IPBlue desktop application, they will place themselves in an idle state.

(1) The System Analysts and Management Program Analysts are a valuable resource person regarding the features of the telephone system.

(2) Managers must coordinate with their analyst on any activity limiting the site's ability to deliver its commitment for scheduled telephone staffing.

(3) The analyst provides the following:

1. Information about system operations and call routing;

2. Explanation of various telephone reports;

3. Identification of data availability and creating reports;

4. Assessment of current call site performance;

5. Networking information;

6. Monitoring procedures;

7. Assistance with Enterprise Telephone Database (ETD);

8. Telephone equipment repair;

9. Database changes; and

10. Move employees from one agent group/skill group Agent and Reskilling Tool (ART) to another to meet planned staffing requirements and changes in current demand.

(4) Managers, Leads, and System Analysts use Cisco Unified Intelligence Center ACEYUS Real Time reporting to monitor call traffic within the CCI offices. The reports in ACEYUS measure how many IAs are staffing the phone lines (English, Spanish and Express Lane) or are in a non-telephone ready state (Idle Reason Codes). Managers use the following two main reports to monitor incoming calls to CCI. See IRM 1.4.13.12.6.3, Real Time Reports.

(1) CCI managers use Aceyus UCCE real-time reports to observe the IA's telephone status immediately after the call ends. Managers can determine the status the IA has selected at the end of the call and the length of time spent in that status. The following configurations may apply:

• An employee using auto available with conditional wrap will immediately go to available status at the end of each call with a taxpayer unless the employee presses the conditional wrap or idle button prior to the conclusion of the call.

• If the employee presses the Wrap button during the call, the employee will go into wrap status at the conclusion of the call.

• If the employee presses the Idle button during the call, the employee will go into idle status at the conclusion of the call and must enter the correct reason code for idle status.

(2) CCI managers also use the Aceyus UCCE real-time reports to indicate if an employee might need further monitoring or action. This may include:

• Monitoring the end of a call exceeding 20 minutes (or locally established time frame) to determine if the issue is being resolved as expeditiously as possible.

• Checking with employee to see what activity is creating the need to be off-line in wrap time.

• Identifying an employee with headsets connected, etc., but not in ready mode to take the next call.

(3) Managers can design Aceyus UCCE Real Time Reports to:

• Display call center activity on demand.

• List IAs and their current telephone status.

• Display general call information for the application handled by the site or individual.

(4) The Aceyus UCCE real time reports assist CCI managers with:

• Gauging telephone traffic demand.

• Choosing the most convenient times to monitor or share information with an employee.

• Confirming the number of IAs who are ready and/or taking calls to provide a complete picture of staff available to meet customer demand.

• Identifying Emergency alerts in the event an IA presses need immediate assistance.

• Identifying trends of excessive wrap.

(5) The Aceyus UCCE real-time reports show the number of IAs who are actually at their workstations handling incoming calls. This data, compared to the total number assigned, provides information about the realization of the scheduled staff.

(1) The CTIOS Supervisor desktop application gives managers, Leads and System Analysts access to features such as the ability to:

1. View team information and monitor agent activity and IA telephone states/statuses;

2. Logout an IA;

3. Remote Silent Monitoring ;

4. Send an IA notification/message to an IA on the team;

5. Receive visual notification of an emergency event when an IA press the ER toolbar button; and

6. Enroll and access to the IRS Infrastructure Upgrade Project - Endpoint Replacement voicemail system.

(2) A manager, Lead or System Analyst may be required to reskill IAs using the ART to meet real-time call demand.

1. IA skill groups are determined by the level of training completed.

2. Each IA is assigned an interpreter pin to use when a language barrier exists. See IRM 13.1.16.4.5, Assisting Taxpayers Speaking a Language Other Than English.

(3) Managers should review telephone reports on a regular basis to cover at least the following items:

1. Peak times for calls received and calls abandoned to ensure proper staffing of incoming calls.

2. Average Handle Time (AHT) to include Talk Time, Hold Time and Wrap Time components. See , Average Handle Time.

   Note: Due to inconsistencies with the VERINT/Workforce Research & Analysis Program (WRAP) calculation, some calls will be missed by quality review coding for WRAP. Until the problem is corrected the reviewer will only review calls with screen capture.

3. Adherence to employee assignment schedule to reduce shrinkage.

4. Employee time utilization to determine productivity levels.

(1) AHT is the sum of average talk, hold and wrap time. AHT helps TAS determine resources needed in TAS to achieve a budget-driven LOS. LOS is a measure used to determine efficiency.

(2) Very long talk times can increase the number of abandoned calls. It is usually an indicator that additional training may be needed in conversation control.

(3) Managers should identify IAs with excessively long or short times when handling calls. Monitor a few of their calls to identify problems such as:

• Training deficiency;

• Failing to keep a call brief while maintaining standards of courtesy and full service;

• Placing a call on hold during the research process when it is inappropriate instead of arranging for a call back; and

• Failing to provide a complete or accurate response.

(1) The EPF is a system consisting of all performance ratings and other performance-related records maintained on an employee in accordance with 5 CFR 293, Subpart D. For additional information on EPFs, see:

1. IRM 6.430.2.3.5, Employee Performance File (EPF);

2. IRM 6.430.3.4.3, Employee Performance File (EPF);

3. Document 11678, Article 7, Personnel Records;

4. Document 11678, Article 12, Section 9, Evaluative Recordation;

5. EPF Guide for Managers; and

6. Tips for creating, maintaining and disposing of Employee Performance Files (EPFs).

(2) All TAS managers will maintain EPFs for all employees within their purview in a timely manner. When an employee moves to another TAS or IRS office, the losing manager will send the EPF to the receiving manager within 30 days of the employees departure.

(1) In addition to the EPF, a second file should be established for each employee. This is referred to as the drop file. The EDFis for other documentation not related to performance. The EDF should contain anything that is not performance related such as leave counseling and copies of disciplinary actions with the exception of medical documentation. Medical documents are kept in a separate locked file away from the EPF and EDF . If you have any questions about the use of a Drop file, contact your servicing Labor Relations office.

(2) All TAS managers will maintain EDFs for all employees within their purview in a timely manner. When an employee moves to another TAS or IRS office, the losing manager will send the EDF to the receiving manager within 30 days of the employees departure.

(1) The OPF is the employee’s official record of Federal employment. It is a personnel file maintained by the employer that contains records covering an individual’s employment history. The OPF contains long-term records affecting the employee’s status and service as required by the Office of Personnel Management (OPM). See IRM 10.5.6.8.14, Official Personnel Folder (OPF).

(1) Employee medical information must be maintained separately from the EPF and EDF.

(2) For more information see IRM 6.630.1.5.4, Safeguarding Medical Information.

(1) TAS managers are responsible for understanding the rules and regulations concerning leave, approving leave requests, ensuring employees understand leave rules and responsibilities, balancing employee needs while maintaining office coverage, performing timekeeping reviews, and validating the accuracy of SETR. Managers having questions about an employee’s use of leave should contact their Labor Relations Specialist.

(2) For information on leave-related items, see:

1. Document 11678, Articles 31 through 36;

2. OPM Title 5, Overtime Pay Fact Sheet;

3. IRM 1.2.2.7.9, Delegation Order 6-12 (Rev. 2), Absence and Leave;

4. IRM 6.610.1, Hours of Duty;

5. IRM 6.630.1, IRS Absence and Leave;

6. iManage, Leave; and

7. iManage, Leave Counseling.