1.4.10. Return Integrity & Verification Operation Managers Guide

(1) Purpose: To provide managers with techniques, methods, and guidelines for managing employees in the Return Integrity Verification Operation (RIVO). RIVO employees are responsible for fraud detection and prevention, revenue protection, and account correction.

(2) Managers must be knowledgeable in the use of various tools/resources. Examples of these tools/resources include (list is not all inclusive):

• Electronic Fraud Detection System (EFDS)

• Selections and Analytics Platform (SNAP)

• Account Management Services (AMS)

• Integrated Data Retrieval System (IDRS)

• Integrated Automation Technologies (IAT)

• Service wide Electronic Research Program (SERP)

(3) Audience: The primary users of this IRM are RIVO Managers.

(4) Policy Owner: The policies are owned by the Director of Return Integrity Verification Program Management, (RIVPM).

(5) Program Owner: RIVO is the program office responsible for oversight over this program.

(6) The Human Capital Office (HCO) provides managerial tools and information via a page on its website titled,"New Manager Orientation Support Center" which is found at: http://hco.web.irs.gov/apps/leads/nmo.html. Examples of the tools found on this resource page include:

• Management 101 ("New Manager Orientation Tutorial", "Ten Tips for New Managers", etc.)

• Orientation Resources ("My Guide - Leadership Development Guide", etc.)

• Performance Management ("Critical Job Elements (CJEs)", "National Agreement Resource Center", etc.)

• Group Controls ("Managing Leave", "Tours of Duty", etc.)

• Time & Attendance Guidance

• Leadership Development ("Leadership Curriculum and Competencies", etc.)

• Systems Help for Managers ("Integrated Talent Management (ITM)", "Single Entry Time Reporting (SETR)", "Concur", "Human Resources (HR) Connect", etc.)

(7) A resourceful managerial tool is iManage. It is a virtual community for Internal Revenue Service (IRS) managers. It contains targeted information, advice and interactive features to help the manager in working more efficiently. The iManage site automatically grants access to employees coded as managers in HRConnect. Access the iManage site at https://irsgov.sharepoint.com/sites/iManage.

(1) Return Integrity & Verification Operation (RIVO) managers are accountable for:

• Ensuring controls are in place to prevent the unauthorized disclosure of taxpayer documents and information

• Facilitating the delivery of their team's performance, as related to program goals

• Listening to and formally and informally resolving employees' concerns

• Sharing continuous performance feedback with employees

• Leading, mentoring and coaching subordinate employees

• Identifying potential process improvements

• Ensuring best practices are properly documented (e.g., IRM, SERP IRM Procedural Update (IPU), training documents) and shared with RIVO and Return Integrity and Compliance Services (RICS) Headquarters

• Ensuring proper training is delivered to subordinate employees

• Personally participating in technical training classes with employees

• Ensuring the maintenance of a safe and healthy work environment

• Communicating issues and concerns to leadership, peers and subordinates, as applicable.

• Performing conduct and/or leave counseling

• Developing and supporting a positive relationship with National Treasury Employees Union (NTEU) organization

• Applying staffing resources to meet all responsibilities and deliver all inventory products within proper time frames.

• Delivering quality customer service

• Coordinating with other managers to address programs and inventory issues, as needed, to effectively deliver program responsibilities

• Providing timely and accurate resolution of inventory cases

(2) Managers must ensure read and meet time is met per the guidance below:

1. Schedule read and meeting time for your team each week.

Read time is generally spent on reading SERP IPUs, SERP Alerts, technical meeting notes, administrative information or as directed by management.

Meeting time is usually 30 minutes per week with an extra 30 minutes, if needed. This time is generally spent clarifying IRM procedures, supplemental training or administrative information.

2. Ensure the correct organization, function and program (OFP) codes are used on Form 3081, Employee Time Report, and SETR with the actual times used. See below:
   990-59221 – Read time
   990-59222 – Technical Meeting time
   990-59300 – Administrative Meeting time

(1) An Operational review is an in-depth review and analysis of a particular program or function.

(2) Operational reviews are conducted by Return Integrity Verification Operation (RIVO) Planning and Analysis.

(3) Follow guidance in the 2022 National Agreement between the IRS and the National Treasury Employees Union (NTEU) about the rating of work.

(1) Front line managers must attend the entire Continuing Professional Education (CPE) training with their employees in order to actively participate with employees in addressing quality issues.

(2) Managers will use EFDS, the Selections aNd Analytics Platform (SNAP) queries, and other management designated processes to move inventory through the system(s) and workflow. Queries will be consistent between sites for like work products and will be run periodically (daily, weekly, monthly, or ad hoc), as directed by management. Queries will be run to identify and resolve inventory discrepancies.

(3) Managers will be responsible for monitoring and tracking inventory at the site, group and individual levels, as directed by management. Specific EFDS and SNAP queries and other management designated processes i.e., IDRS Case Control Activity (CCA) reports will be used for these tasks. Queries will be consistent between sites for like work products and will be run periodically, as directed by management.

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

• Immediate supervisor, acting immediate supervisor, or designated higher level official must timely approve and sign Form 8278, Assessment and Abatement of Miscellaneous Civil Penalties, prior to the assessment of the IRC 6702 penalty.

• Establishing controls and priorities

• Conducting Reviews

• Processing work within established time frames

• Providing adequate training

• Being involved in the daily operations of the unit

• Managing time effectively

• Using available reports and management tools to monitor the team’s productivity

• Monitoring and closing necessary case controls

• Transferring cases correctly

• Analyzing data correctly and making correct decisions

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

(1) Managers will be responsible for documented monitoring as part of the evaluation process. The 2022 National Agreement governs such recordings. When completing reviews, ensure they are:

• Conducted according to department or other requirements

• Completed by a manager, an individual in an official acting manager capacity, or a Centralized Evaluative Review (CER) quality reviewer

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

• Shared in a timely manner as required by the 2022 National Agreement found at http://core.publish.no.irs.gov/docs/pdf/d11678--2021-10-00.pdf

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

(2) Managers will use EFDS, SNAP queries, IDRS, CCA reports, Accounts Management Services (AMS), and other management designated processes to complete and document individual employee performance reviews on front line work products. All management reviews must be documented in writing, shared with the employee in a timely manner, and keep in the EPF.

(3) RIVO Managers must complete a minimum of two (2) evaluative quality reviews each month for each employee. Managers are responsible for communicating expectations and evaluating employee performance relative to their critical elements. Reviews are performed to ensure:

• Accurate resolution of inventory cases

• An objective assessment of an employee's performance on an ongoing basis

• Adequate information is available for mid-year and annual appraisals

• The rights of taxpayers are protected

• Training needs are identified

(4) Managers will document the results of the review. The documentation must include IRM references, impact to taxpayers, and both positive and negative feedback about the employee's performance.

(5) Managerial review is performed to help employees with identified quality concerns in their work processes and products.

• Managers will perform extra reviews on employees who have received errors and/or issues with their processes and work products to determine areas for improvement.

• Managers will review more work samples, as needed, to analyze problem areas and improvement opportunities.

• The extra reviews will be documented as required.

• Employees, whose performance is substandard, will be placed on a performance plan.

(6) Sharing results is a two-way communication. After sharing the review, managers must determine if the employee agrees with their assessment. Share review results as soon as possible (follow 2022 National Agreement). Notate the reason on the review sheet if the time frame was not meet (e.g., due to unexpected leave, etc.).

• If the employee agrees - Commend the positive performance or discuss areas for improvement.

• If employee disagrees - Discuss openly to resolve the disputed issue. Discuss areas for improvement and develop plan to improve performance.

(7) Obtain the employee's acknowledgement on the review form. Provide one copy to the employee and keep the other copy for the EPF. Sanitize all employee data containing a social security number or name on the documents.

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

(9) Follow guidance in the 2022 National Agreement about the review of work and evaluating employees.

(1) You must use the standard emergency closing procedures, as provided for all sites, for weather and other emergency situations, such as threats.

(2) RIVO employees should follow threat and other emergency procedures outlined in IRM 21.1.3.10, Safety and Security Overview and on the Emergency website.

(3) You must ensure employees follow the procedures for threats received on the telephone (e.g., bomb threats, suicide threats, or other threats). Emergency procedures are outlined in:

• IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners

• IRM 21.1.3.10.7, Bomb Threats

• IRM 21.1.3.12, Suicide Threats

(4) In addition to the procedures above, you must reserve at least one voice port on your phone for emergencies. Also, you must obtain the following information for tracing the call:

• Name of employee

• Time received

• Length of call

(5) For applicable safety/security incidents, you will contact the Treasury Inspector General for Tax Administration (TIGTA) and Security. See the Threat/Assault Reporting on the Employee Resource Center (ERC) web page.

(1) The Integrated Talent Management (ITM) is an automated training system found at: https://irssource.web.irs.gov/Pages/ITM.aspx. The ITM is comprised of five modules: Learning, Performance, Workforce Planning, Succession Planning and Compensation. It allows the employee and manager to be directly engaged in planning, communicating, and coordinating training and development activities online.

(2) As a manager, you can monitor and view your employees' ITM items and curricula. The alignment of your employees shown in ITM is based on information provided weekly by HR Connect into ITM. A Personnel Action Request (PAR) aligns employees under you as their manager.

(3) You can access helpful job aids for managers and employees on the ITM website. A User Support link provides job aids for Administrator, Manager and User.

(1) Seasonal employees work during high workload volume periods as specified in their seasonal employment agreement each year. Form 8506, Seasonal Employment Agreement, must be signed annually by each seasonal employee and manager.

(2) The Form 8506 is filed in the employee's Employee Drop File within the first week of employment or return to duty. The seasonal agreement outlines the stated work season for the employee and the season must be specific on the agreement, including the specific months the seasonal employee will work. See also Human Capital Office Seasonal Employment website at http://hco.web.irs.gov/recruitstaff/internalplac/employprog/seasemploy/.

(3) Seasonal Probationary periods are defined as one calendar year (12 months) beginning with the seasonal employee’s enter on duty (EOD). This is regardless of the amount of time worked during the 12-month period.

(4) Newly Hired Seasonal employees cannot be held accountable for their performance under their critical job elements (CJE) until on their performance plan for 60 days. Managers must provide all new hires their Performance Plans and CJE document as early as possible but not later than 30 days of beginning of an employee’s appraisal period or when assigned to a new position that is expected to last at least 60 days (e.g., temporary promotions, detail).

1. A Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayers Retention Standard, must be signed by the manager, shared with and signed by the employee within 30 days of starting the position.

2. Provide employee a signed copy of the Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayers Retention Standard.

3. When providing performance feedback to newly hired employees, during the first or second feedback sessions, discuss CJEs in detail to ensure the employees' understanding.

(5) Seasonal employees are subject to being periodically released from and recalled to work. All employees subject to release recall are ranked on a Release/Recall List and either released or recalled based on their position on this list. The actual determination of the release/recall roster will be made by the type of appointment, IRS enter on duty date (EOD), employee performance, and the employee possessing the skills needed.

(6) Managers should check SETR to make sure returning seasonal employees have time posted and should also remind returning seasonal employees to make sure their direct deposit information is still current. If not, changes should be made as soon as possible to ensure employees receive their pay timely.

(7) Managers should track/monitor promotions (salary grade increases) for seasonal employees to ensure promotions are processed timely.

(8) Prepare appraisals using Form 6850-BU, Bargaining Unit Performance Appraisal and Recognition Request. Refer to the 2022 National Agreement for information on resolving tie scores and for specific details about the release/recall process.

(9) Release/Recall must be accomplished in accordance with the 2022 National Agreement II, Article 14, Release/Recall Procedures, found at: http://core.publish.no.irs.gov/docs/pdf/d11678--2021-10-00.pdf.

(1) Managers must ensure the employees with disabilities are equipped with the tools and accommodations to perform their jobs. There are procedures in place to help in accomplishing this task.

(2) If an employee with a disability needs an accommodation, contact the Reasonable Accommodation (RA) Coordinator in your area for support

(3) Information about reasonable accommodations can be found on the Reasonable Accommodation website under the Reasonable Accommodations Process link at: https://irssource.web.irs.gov/Lists/Accessibility/DispItemForm.aspx?ID=13.

(4) In addition, the employee may need help with accessibility-type issues, such as ordering reference or training materials in alternative media. The Local Accessibility Coordinator (LAC) serves as the main point of contact to help managers and employees with disabilities in the day-to-day accessibility issues. The Local Accessibility Coordinators report to the Chief Accessibility Coordinator.

(5) The Office of the Chief Accessibility Coordinator (CAC) was established to help management with inquiries concerning accessibility, i.e., adaptive equipment/software compatibility and usability issues; reasonable accommodation concerns; and performance issues for disabled employees, etc., to name a few. The CAC has program oversight for: the Lions World Services for the Blind (LWSB) and the LAC program. The CAC works in close partnership with the Equity, Diversity, and Inclusion (EDI), Reasonable Accommodation (RA) Coordinators, IRS Disability Office (IDO), IRS Center for Accessibility Needs (iCAN), Alternative Media Center (AMC), and Information Resources Accessibility Program (IRAP).

(6) Course 33788, Managing Employees with Disabilities, is available to all managers and LACs through the Integrated Talent Management (ITM) program. This course offers a comprehensive overview of the various facets involved in supervising employees with disabilities such as disability etiquette guidelines, the reasonable accommodation process, hiring, and various resources available to all IRS managers. For more information, visit the Accessibility Office website at: https://irssource.web.irs.gov/SitePages/Accessibility.aspx.

(7) Other useful resources on managing employees with disabilities include:

• IRM 1.4.1, Management Roles and Responsibilities

• IRM 1.1.13.2, Taxpayer Services (TS) Equity, Diversity and Inclusion (EDI)

• IRM 6.410.1, Learning and Education Policy

• Document 11953, EEO and Diversity Manager's Toolkit, Taxpayer Services

(8) In addition, the following websites provide useful information on managing employees with disabilities:

• Information Resource Accessibility Program (IRAP) Office: https://irsgov.sharepoint.com/sites/508site.

• Alternative Media Center (AMC): http://amc.enterprise.irs.gov/

• Equity, Diversity, and Inclusion: https://irssource.web.irs.gov/EDI/Pages/Home.aspx

• Job Accommodation Network (JAN): http://www.jan.wvu.edu/

• National Treasury Employee Union (NTEU): http://core.publish.no.irs.gov/docs/pdf/d11678--2021-10-00.pdf