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IRM 1.4.50, Collection Group Manager, Field Compliance Manager and Area Director Operational Aid contains procedures, guidance and information for Field Collection group managers. The content includes general administrative responsibilities, performance management, internal controls, assignment of work, approval of work, quality and program reviews.

Authority

The Director, Collection Policy is the executive responsible for the policies and procedures to be employed by collection personnel.

Field Collection group managers, field compliance managers and area directors are responsible for ensuring compliance with the guidance and procedures described in this IRM.

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

Case Reviews: Group managers are required to perform case reviews per IRM 1.4.50.5.2.1.

Functional Security Reviews: Group managers are required to perform one or more after-hours security review for each post of duty under their span of control per IRM 1.4.50.3.6.

Remittance Reviews: Group managers are required to perform remittance processing reviews annual per IRM 1.4.50.11.1.

Operational Reviews The efficacy of Field Collection groups is measured by completion of an annual operational review by the second-level of management per IRM 1.4.50.13. Field Collection Territory performance is measured in the Area Director¡¯s operational review per IRM 1.4.50.14.

Group managers are required to use the ENTITY Case Management System (ENTITY) and the Integrated Collection System (ICS) to verify and report time charges by their employees and to generate and approve end of month reports.

Section 1204 reports, group managers are required to submit quarterly certifications of compliance with section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1988 prohibiting the use of tax enforcement results.

Management is required to utilize the ENTITY case management system to establish controls for imminent collection statutes, assessment statutes and lien filing determinations.

Group managers are also required to perform financial controls for the group including reviews of employee remittances received from taxpayers.

The Automated Trust Fund Recovery Penalty (ATFR) program is to be used by managers to confirm timely trust fund recovery penalty assessment actions.

Group managers are required to use the Integrated Collection System application to document the approval of case actions where required.

Group managers are responsible for establishing and maintaining each of their employee¡¯s Employee Performance obÌåÓý (EPF).

Systems access and usage audits are required to be performed for the Financial Crimes Enforcement Network (FinCEN) Query and Compliance Data Warehouse Knowledge Graph Environment (CKGE) applications.

Frequently used terms used in this IRM along with their definition include:

This table lists commonly used acronyms and their definitions:

IRM resources include:

Web resources include:

When a new group is established or a new manager is assigned to an existing group, a meeting with the employees must be held within the first 30 days. At this meeting the manager will communicate expectations to include the following topics:

These expectations should also be reviewed at the beginning of each fiscal year.

When a new employee is assigned to an existing group, the group manager must meet with the new employee to discuss managerial expectations (see (1) above) and ensure appropriate Business Entitlement Access Request System (BEARS) requests are completed and processed.

Regular group meetings will be held as necessary to review items such as the following:

You are responsible for reviewing time reported by your employees to ensure accuracy. Using ICS and ENTITY, verify time prior to end of month (EOM) processing (i.e., no later than COB on the last Friday of the monthly reporting period). Updates/corrections to end of day (EOD) data occur overnight. Thus, if all EOD activity is not completed and verified by the Friday prior to EOM, delays in processing EOM reports will result. Exhibit 10 in IRM 5.2.1, Collection Time Reporting, provides information about the last Friday of each reporting period and number of expected hours in each period. Consider the following:

Group managers are responsible for oversight of certain administrative functions for their employees including, but not limited to:

Other administrative tasks include, but are not limited to:

Items that you must update individually with each RO annually include, but are not limited to:

Resources:

A primary responsibility of managers is to monitor employee practices and actions to ensure that taxpayer rights are always observed.

Taxpayer rights include, but are not limited to the following:

For additional information about the Taxpayer Bill of Rights (TBOR), see IRM 1.4.50.1.8 for a link to the TBOR.

Section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA ¡®98) calls for the termination of any employee of the IRS if there is a final administrative or judicial determination that the employee willfully committed any act or omission described below:

There is an important distinction between evaluating performance under CJE 2, Taxpayer Rights, and evaluating compliance with the Retention Standard for the Fair and Equitable Treatment of Taxpayers. See retention standard resources for more information.

Resources:

Group managers are responsible for ensuring that their employees have access to the IDRS command codes necessary to perform their assigned tasks and required research.

Safety and security are high priorities. You must become familiar with your responsibilities to ensure workplace safety for everyone.

See IRM 5.1.3, Safety, Security and Control, for information about safety and security topics including armed escorts for revenue officers.

Resources include:

Group managers who supervise bargaining unit (BU) employees must:

See Article 8 of the National Agreement for more information about how to identify 7114 meetings. Contact your LR specialist if you need assistance to determine if a meeting is a 7114 meeting.

Resources:

Per IRM 10.5.1.5.1, Clean Desk Policy, requires all employees to secure sensitive but unclassified (SBU) materials. SBU materials include personally identifiable information (PII) and federal tax information (FTI).You will conduct one or more after hours security reviews per fiscal year for the post of duty locations of your direct reports. An after hours review allows managers to determine if assets and sensitive information are properly protected. This is accomplished by a physical inspection of the work space after the close of the business day after your employees have left for the day or in the morning before employees arrive for the work day. This is a physical review to determine if sensitive information is properly secured and if the office and laptop computers are appropriately safeguarded. A template is available at Exhibit 1.4.50-10 to document this review. If another format is used to document this review, you must ensure all of the items on the template are addressed and must contain the printed name and title of the reviewer, date of the review and signature of the reviewer.

Inspect the following areas/items to determine if sensitive information is properly contained or disposed of:

Perform the following inspection of the physical space and equipment:

In situations where you are not collocated in the same post of duty with all your employees, this review may be performed by another management official or the Commissioner¡¯s Representative for those locations.

If your reviews reflect that employees repeatedly fail to observe security protocols, contact your LR specialist to determine the next appropriate action.

The consultation process is designed to facilitate managerial engagement and knowledge sharing in an informal and non-evaluative setting. Unlike case reviews, which focus on the quality of the revenue officer¡¯s casework evidenced by case documentation, the consultation process focuses on quality through a discussion and interaction between the manager and the revenue officer. Active listening is critical to the consultation process to ensure appropriate issues are raised, proper actions are identified and necessary skills are transferred.

The consultation process is designed to foster a mentoring and coaching environment, that facilitates learning by the employee and manager, as well as improved case resolution.

At the beginning of each year, confer with your field compliance manager to develop a consultation plan for the group. The plan must include a determination of the type and frequency of consultations planned for each revenue officer. The Consultation Plan should include business priority cases where the public interest was not protected with group control processes.

Monthly consultations are expected for most revenue officers; however, less frequent consultations may be appropriate for seasoned employees who need little oversight. Consultations must occur at least quarterly to give adequate attention to all revenue officers.

As stated above, the discussion is the critical component of the consultation process. Documentation of consultations is minimal and is accomplished by completion of a memorandum for the revenue officer¡¯s employee drop file. Required information contained in the memorandum is limited to the taxpayer name, the last four digits of the taxpayer¡¯s Employer Identification Number or Social Security number and the date the consultation was held. Indicate the location where the consultation was held (i.e. office, field or telephonic) in the memorandum. If additional documentation is recorded, a copy should be provided to the revenue officer. One memorandum can be used for multiple consultations held with a revenue officer on the same date. A blank memorandum template can be found in the Miscellaneous/Publications menu under the Templates tab on the My ICS Menu.

Consultation documentation does not meet the requirements for evaluative documentation.

In addition to the documentation requirements above, consultations conducted on imminent CSED cases must also be documented in a manner consistent with IRM 5.1.19.5.3, Collection Statute Expiration-Documenting Imminent CSEDs. An imminent CSED is any CSED with less than 12 months remaining on the collection statute.

Case history and/or case files should be available for reference and discussion, if warranted, during the consultation process. This may prove to be very helpful when consulting with revenue officers who are newly assigned to a group. To be most effective, a face-to-face consultation is preferred, but there may be situations in which consultations are completed via the telephone.

Preparing performance evaluations is one of your most important responsibilities. In carrying out this duty, you will observe how the employees are performing their duties and responsibilities to ensure that they are working efficiently and effectively to accomplish assigned tasks.

Because you are responsible for implementing the policies and directives relative to performance evaluations, you should thoroughly familiarize yourself with all facets of performance appraisal/evaluation information including, but not limited to:

A formal performance evaluation serves:

For employees new to the government, the first year of employment is a probationary period during which the employee must demonstrate successful performance and the capability to be promoted to the next grade level (if applicable). See IRM 6.430.2.4.3, Employees Serving Probationary Periods.

Work closely with employees who are performing poorly, including probationary employees. Provide them with guidance/direction designed to assist them in improving performance. If performance improves, document the improvement accordingly. If performance fails to improve, refer to IRM 6.430.2, Performance Management Program for Evaluating Bargaining Unit and Non Bargaining Unit Employees Assigned to Critical Job Elements (CJEs), and seek appropriate advice to determine next steps.

Documentation of Performance:

When writing review narratives be concise, but descriptive enough to provide an accurate picture of the strengths, development needs, and accomplishments of the employee in each CJE. See IRM 6.430.2.4.6, Completing Appraisal Narratives.

Performance evaluations provide a uniform means for a written evaluation and rating of each employee's proficiency.

Formal employee evaluations represent the sum of what you have observed in each employee's work, using feedback, reviews, visitations and other techniques discussed in this manual. Consider the following when evaluating performance for an annual appraisal:

Each employee will receive an annual performance evaluation. See information about Performance Appraisal Due Dates in the National Agreement, Article 12, Exhibit 12-1.

Employees may submit a self-assessment, limited to four pages in length, no later than the last workday of the employee¡¯s annual appraisal rating period. See IRM 6.430.2.4.5, Self-Assessments and IRM 6.430.2.6 , Conducting the Performance Appraisal Meeting.

Use only the work requirements of the particular position or specific work standards established by the IRS to make Acceptable Level of Competence Determinations (i.e. determination that employee is performing at a fully successful level).

For information on the suggested steps to make unacceptable performance determinations, see Exhibit 1.4.50-5 .

Resources:

Providing ongoing employee feedback that is candid and meaningful is essential to employee satisfaction and is an integral part of the group manager¡¯s responsibilities. Reviews of employee work should serve to:

All reviews relating to a revenue officer's case work must be in writing. Managers must use EQRS to review individual cases, but other types of performance observation lend themselves to other methods. For reviews that consider RO activity across multiple cases (e.g., time utilization, office/field observation) a summary narrative, such as a memorandum, may be substituted.

The EQRS Individual Feedback Report provides a record of your ratings and the narrative comments in which the revenue officer¡¯s performance is summarized. Become familiar with attribute definitions. Find a link to the Embedded Quality website for information about EQ attributes at IRM 1.4.50.1.8, Related Resources and Document 12359, Embedded Quality Job Aid (Collection) provide specific guidance related to Embedded Quality attributes and how to use them.

At the beginning of the fiscal year, group managers will develop a review schedule for the group that includes all mandatory reviews and optional reviews. Optional reviews may include additional office or field visitations, time and workload reviews, etc. The review schedule should provide for a fair and accurate assessment of the employee's overall performance throughout the rating period.

Mandatory reviews represent the minimum review requirements that must be completed for each employee. It is intended that the minimum requirements will provide managers with the opportunity to spend more time reviewing and developing revenue officers that need additional feedback and assistance.

Mandatory review include:

When necessary, based on case reviews, other forms of review, the consultation process, field or office observation, etc., you have the authority to require your employee to obtain your approval before taking subsequent case actions.

Group managers will continually review information gathering activities by their employees. See IRM 5.1.3.7.1, Information Gathering Guidelines, for additional guidance.

For additional guidance on preparing reviews, narratives, and appraisals see:

Section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) prohibits the use of records of tax enforcement results (ROTERs) to evaluate employees or to impose/suggest production quotas/goals for any employee. See 26 CFR 801.3(e) implementing section 1204(a) of RRA 98.

IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics , provides guidance to prevent the use of statistics to:

You are prohibited from using records of tax enforcement results to evaluate any employee who exercises judgment with regard to determining tax liability or ability to pay. ROTERs are data, statistics, compilations of information or other numerical or quantitative recordations of the tax enforcement results reached in one or more cases. See IRM 1.5.2.11, Records of Tax Enforcement Results (ROTERs). This prohibition includes:

You are also prohibited from using ROTERs to impose or suggest production goals or quotas for employees or groups of employees. Examples of prohibited ROTERs include:

Resources:

In addition to being evaluated according to the critical elements and standards or such other performance criteria as may be established for their positions all employees of the IRS will be evaluated on whether they provided fair and equitable treatment to taxpayers. See 26 CFR 801.3(b) implementing section 1204(b) of RRA 98.

Form 6774, Receipt of Critical Job Elements and Retention Standard, is maintained in the EPF.

Resources include:

An employee shall be advanced in pay to the next higher step of their grade upon meeting the following requirements:

Use only the work requirements of the particular position or specific work standards established by the IRS to make Acceptable Level of Competence Determinations (i.e. determination that employee is performing at a fully successful level).

For information on steps to follow when an employee is not meeting an acceptable level of competence, see Exhibit 1.4.50-4.

Each employee will receive an annual performance evaluation. The due date of an evaluation for any particular employee is based upon the last digit of the employee¡¯s Social Security Number (SSN). Refer to the National Agreement, Article 12, Exhibit 12-1. See IRM 1.4.50.1.8, Related Resources for a link to the National Agreement.

Discipline is defined as measures taken by management that are intended to correct employee misconduct, and encourage employee conduct in compliance with the standards of conduct, policies, goals, work procedures, and office practices of the IRS and the federal service. Employees must adhere to all known conditions and standards of conduct established to provide for the orderly and efficient administration of the IRS.

Employees who fail to comply with standards of conduct, work procedures, and office practices will be subject to disciplinary action designed to correct the violation and motivate the employee to become a productive member of the IRS.

You are responsible for establishing and maintaining effective discipline within your work group. You must explain the work requirements and other standards your employees are expected to meet.

Section 1204(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 requires IRS employees, managers and executives to be evaluated on the fair and equitable treatment of taxpayers. The IRS has incorporated this evaluative requirement into the "Retention Standard." Instances where a taxpayer¡¯ s rights have been violated due to intentional disregard to IRS policies or statutory requirements must be reported to your local Labor Relations servicing specialist for consideration and appropriate discipline in accordance with IRM 6.751.1, Discipline and Disciplinary Actions-Policies, Responsibilities, Authorities, and Guidance.

When disciplinary action is required, it must be fair, equitable, impartial and as timely as possible.

A guide to assist you in determining appropriate penalties to correct improper conduct can be found in Document 11500, IRS Manager's Guide to Penalty Determinations.

Ensure that you discuss and coordinate all proposed disciplinary actions with your Labor Relations specialist.

Resources:

Managing an employee participating in telework is essentially no different than managing an employee in the office. Ensure that your actions are in compliance with any applicable local telework agreement (if one exists) as well as the National Agreement. The employee on telework is still held accountable for the rules of conduct, critical job elements, time and attendance, ethics, and all other regulations applicable to their position.

Per Article 50, Section 1F of the National Agreement: telework is not a replacement for dependent/family care.

If you determine that an employee's work appears to be degrading from "fully successful" or is below a "fully successful" rating, you should review Article 50 Section 2 of the National Agreement to determine whether the employee's continuation on telework is appropriate. This occurs when any CJE rating equals "2" or below.

Ensure that your reasons for removal are well documented. This documentation may include but is not limited to EQRS Individual and/or cumulative feedback reports , Form 6850, or memoranda. You must ensure that the employee is aware of the situation and you should then monitor their work product closely and develop a plan for improving that employee¡¯s work, just as you would for an employee not on telework. There is no prohibition per the National Agreement on any type of performance review following a period in which an employee has worked at their telework site. Reviews may include time utilization, time and activity, or other performance based review. Ensure this also conforms with any applicable local area agreement as well. The types and amount of time expended on telework should be comparable to time in the office. For example, there should not be increased amounts of administrative or miscellaneous time, or increased time charged to cases with minimal actions taken.

You should ensure that revenue officers are responsive to all customers. They must check voice mail and email (when accessible) to ensure external as well as internal customers (including managers) receive responses timely. It is appropriate for an employee to check their VMS and email prior to going to lunch and some time prior to ending their day.

You have the right to direct a telework employee to report to the office when necessary. For example, when having meetings, which include group meetings, case reviews, the consultation process, training, etc. This should be planned so that the employee has ample time to report to the office during their regular commute time. When an employee plans or decides to make field calls during a telework day the manager should be informed. This is referenced under Article 50, Section 5A of the National Agreement.

Article 50 of the National Agreement addresses telework issues. Sections pertinent to the management of employees in a telework environment are listed below:

Resources include: IRM 6.800.2, IRS Telework Program.

Your official relationship with, authority over, and accountability for an employee participating in the IRS's telework program is no different than that for employees who are not participating in the program.

Your responsibilities include:

For an employee to remain on the telework program, they must:

If any of the above circumstances do not apply, the employee may be suspended from telework pending resolution of the performance and/or conduct investigation situations.

For further information, contact the local Labor Relations specialist. You can also refer to the National Agreement , Article 50. Coordinate proposed changes to telework arrangements with your LR specialist.

Strive for currency of inventory by encouraging revenue officers to take the right action at the right time on each case.

Communicate to revenue officers that you expect them to work their inventory as a whole.

ENTITY is the primary case management system for group managers. Group managers should familiarize themselves with the user guides and resources found on the ENTITY website. See IRM 1.4.50.1.8, Related Resources for a link to the ENTITY website and IRM 5.3.1, ENTITY Case Management System.

ENTITY receives information about case and RO activity from the Integrated Collection System (ICS), and the Delinquent Investigation/Account Listing (DIAL). ENTITY includes group level inventory, and time and activity information.

Use ENTITY to:

You can use the ENTITY report ¡°Random Case Listing¡± to select categories of cases for review, such as pyramiders, trust fund repeaters, statute, no activity, etc.

You can also use ENTITY to:

Resources include:

The queue is an electronic file holding unassigned collection cases. Cases in the queue are prioritized for selection.

Cases can go into the queue from both ACS and Field Collection.

IDRS assignment number "AOTO7000" is used for cases in the queue.

All cases are assigned a priority level as follows:

The prioritization process is designed to display cases in a priority hierarchy from the highest to lowest priorities. Case are prioritized weekly.

Certain BAL DUE or DEL RET cases move directly from notice status to Field Collection (FC). These cases bypass both ACS and the queue and are assigned directly to ICS (cases will be sent directly to the ICS GM hold file). See IRM 5.1.20.3.1, Cases that Bypass ACS and the Queue that go Directly to ICS. Other types of cases will also arrive in your hold file, including FTD Alerts, OIs, case transfers, etc.

Manage your ICS GM hold file by conducting weekly reviews to determine:

If you suspect you have received erroneous assignments in your GM hold file, and you cannot transfer the case to the queue, contact your IQA and determine the appropriate resolution for such cases. See IRM 1.4.50.9.1.1.

Do not shelve any case unless authorized by a specific policy directive or memorandum issued by the Headquarters staff. See IRM 1.4.50.9.1.1.

To decrease cycle time, do not keep cases in the group designation hold file (AOTOxx00) more than 45 days after receipt. When you must keep a case in the hold file for more than 45 days, document the case history to show the reason.

"Taxpayer Needs Assistance" (High priority 99-108 with sub code 601-604) cases must be promptly assigned to a revenue officer unless it is evident that the priority level coding is erroneous. Erroneously coded cases may be returned to the queue. Because many "Taxpayer Needs Assistance" cases come from a Campus, Toll Free Operation, or ACS, they may arrive without a clear explanation. If the contact request cannot be verified, document the ICS case history and send any non-restricted case to the queue.

When reassigning the inventory of a departing revenue officer, review all considerations in IRM 1.4.50.10.3, Reassignment of Departing Revenue Officer Inventory. Per guidance in that subsection, add such cases to your group designation hold file only after exhausting other assignment options.

There are certain situations in which cases become inactive and warrant removal from revenue officer inventories, but must still be maintained in the collection group. In order to accommodate these situations, group hold files are authorized as specified below. Use of a group hold file is optional and is left to local management's discretion. However, if group hold files are utilized, the following procedures must be followed.

In order to maintain consistency, hold files must be designated specific assignment numbers and will be limited to the types of cases as described below:

Cases should not be assigned to these hold files if action or monitoring is required on the part of the revenue officer or offer specialist. The revenue officer will document the case history with the specific reason the case is being reassigned to the proper hold file and submit the request to the manager for approval. The manager will determine whether the case warrants assignment to the group hold file, document approval in the case history, and reassign the case to the specified number as noted above.

Cases or OIs which require the completion of a collection action which has been temporarily suspended is defined as accounts where all of the investigative steps have been taken to support a case resolution alternative (e.g. IA, CNC etc) but need to remain open on ICS for completion of a collection action which has been temporarily suspended.

A central point in the group may be established for maintaining the paper files associated with these cases, or the paper files may remain with the revenue officer as determined by the group manager.

You must conduct quarterly reviews of the cases in these assignment numbers to ensure timely responses to the requested actions. The review should also determine whether the case should remain assigned to the hold file or be reassigned to the revenue officer for action. Document the ICS case history as appropriate.

Balance Due and Delinquent Return investigations are issued with a case grade of GS 11, 12, or 13. These grade levels reflect the anticipated level of difficulty of the case. The Inventory Delivery System (IDS) is the primary system used to determine the case grade. Cases not graded by IDS will continue to receive their grade from RWMS. IRM Exhibit 1.4.50-1 reflects the criteria used by the Resources and Workload Management System (RWMS) to determine the case difficulty level.

When manual identification of cases is necessary use the Revenue Officer Case Assignment Guide, in Exhibit 1.4.50-1.

You are responsible for reviewing and maintaining the correct case grade. Case grade levels can be either increased or decreased. There are systemic processes in place to predict the grade level of a case. If, based on receipt of additional information or change in case circumstances, the predicted case grade does not appear to be accurate, you may re-grade the case. A list of criteria that should be considered in conducting case grade analysis is shown in Exhibit 1.4.50-1, Revenue Officer Case Assignment Guide. This can be done at any time: upon receipt, upon assignment to RO or during case reviews. Revenue officers should be encouraged to bring mis-graded cases to your attention. See IRM 1.4.50.10.2 , Maintaining Targeted Inventories.

Document the factors used in determining a new case grade in the ICS history. The ICS pick list meets this documentation requirement. The following choices, if selected from the drop down menu, are written to the case history; Nature of Entity, Range of Case Issues, Personal Contacts, and Impact of Enforcement Action. If additional explanation is needed you should write a narrative history as well. See ICS User Guide, Chapter 23, Case Maintenance for guidance on updating case grade levels for more information. For a link to the ICS User Guide, see IRM 1.4.50.1.8, Related Resources.

You will not normally change the grade of a case unless it meets at least three of the four factors at the lower or higher level. Document in the case history the reason for not using at least three of the four factors when applicable.

When you determine that the difficulty level of a case has changed, adjust the grade level by using the ICS Change Grade Level process. This will change the case grade level on ICS and upload the new determined grade level (DGL) to IDRS.

You may need to consider a reassignment of the case if a grade level change is made. See IRM 1.4.50.10.2.

In general, assign taxpayer cases related to a present assignment to the same revenue officer. If the new case is a lower grade than the original, re-grade it only if it meets the Revenue Officer Case Assignment Guide (CAG) criteria independent of the original assignment.

If you downgrade a case with a systemically assigned grade level, notify the employee via e-mail of the reasons for downgrading the case.

You are responsible for monitoring inventory levels to ensure each revenue officer has an appropriate number of cases within the established ranges that can be resolved most effectively and efficiently based on the employee¡¯s grade level, experience, and expertise. The guidelines below provide flexibility for group managers to adjust inventories as needed. You must monitor the effectiveness of each revenue officer to determine the optimal inventory level based on the individual facts and circumstances of each RO. Factors to consider include, but are not limited to: developmental needs, performance issues, extensive geographic territory, and complex casework.

Absent indications to the contrary, consider limiting new assignments to five per work week. Certain circumstances could necessitate assigning more than five cases, including, but not limited to:

The inventory levels for trainees are linked to milestones during the on-the-job training (OJT) phases of training. Case assignments to RO trainees should be timed to be available during the OJT periods of the employee¡¯s training, and should generally be assigned weekly in order to increase the trainee¡¯s inventory incrementally. Assignments should be timed in order to provide cases to the trainee in a manner which allows the employee to perform the pre-contact analysis and make timely initial contacts. The current revision of Document 12922, SB/SE Collection Manager and OJI Recruit Hire Guide contains case assignment guidance and inventory ranges for trainees based on the current revenue officer OJT timeline. Assign a sufficient mix of TDA and TDI investigations to provide trainees with cases where they can demonstrate proficiency in the subjects delivered in classroom training. Standard case assignments should be high priority accounts unless assignment of lower priority cases is justified.

You must submit a BEARS request for each trainee in your group. The trainees must be enrolled in the Employee User Portal prior to the BEARS request. Include the first six digits of the trainee¡¯s assignment number in the BEARS request to enable the IQA to create the training record in ICS. Advance contact with the IQA is recommended if you will be submitting BEARS requests for multiple trainees. Each trainee record in ICS must have a coach associated with the record. The coach must have an assignment number in the same group as the trainee. If the coach is from another group, the coach must submit a BEARS request to create an assignment number in the trainee¡¯s group. If a coach has not been assigned at the same time the trainee¡¯s record is created, the trainee¡¯s manager will be designated as the coach. At the end of the employee¡¯s trainee period, the manager must submit an ICS Help Request to remove the trainee position type from the ICS record.

When a revenue officer¡¯s position type is designated ¡°trainee,¡± the employee¡¯s inventory level is not included in the End Of Month Balanced Measures report. Therefore, an adjustment inventory adjustment should not be made for a revenue officer trainee in ENTITY.

When additional cases need to be assigned, you should look to the following sources for additional work:

The standard inventory ranges of taxpayer cases (a taxpayer case constitutes all accounts/investigations on a single entity) for revenue officers are:

Inventory levels for Grade 13 revenue officers will include approximately 60 percent Grade 13 cases and approximately 40 percent cases below the Grade 13 level. Due to the complexity of the Grade 13 case work, the inventory level for a Grade 13 will be kept at or near the bottom of the standard inventory range. See IRM 1.4.50.10.1.

The standard inventory ranges apply only to revenue officers with case inventories of bal dues, del rets, OIs, FTD Alerts, and CIPs.

Standard inventory ranges give you flexibility to consider a variety of circumstances when monitoring individual revenue officer inventories.

When a revenue officer¡¯s assigned inventory exceeds the maximum level of the standard inventory range, you should reduce it to a level within the standard range within 10 work days. If you cannot reduce the inventory within 10 days, you must relieve the revenue officer, in writing, of the IRM requirements regarding prompt initial and follow-up contacts until the inventory is within range. Once the inventory level no longer exceeds the maximum level of the standard range, provide written notification to the employee. Maintain such documentation in the affected employee's EPF.

If inventory levels in the group are above the standard inventory range, the following options should be considered:

If revenue officers are still above their standard inventory range after using the above measures, you may return cases to the queue unless they are:

Where inventory will be abandoned for periods of 90 days or more (for example a revenue officer is reassigned, on extended leave, or long term detail) you will consider performing the following actions:

Where feasible, revenue officer geographic areas and/or case loads should be rotated every three years. This will give revenue officers additional experience and avoid over-familiarity with taxpayers in a particular geographic area. Rotate between revenue officers of the same grade. Do not change revenue officers¡¯ posts of duty to meet this objective.

In large metropolitan areas with multiple groups and/or posts of duty (PODs), it may be possible to rotate case loads by realigning zip codes between groups and/or PODs.

Certain cases in Collection Inventory may be assigned to tax examiners (TEs).

Assigned cases may be located either within or outside of the area.

TEs will not conduct field visits. All casework will be done in the office, using the telephone, mail, and online services. TEs may also use an approved digitized format to receive documents (other than current tax returns) from taxpayers such as e-fax or the Document Upload Tool (DUT). TEs must follow existing guidance on the acceptance of delinquent tax returns containing an image of the taxpayer¡¯s signature(s), see IRM 5.1.11.6, Secured Returns.

For specific guidelines on working Collection cases, TEs will refer to procedures found throughout Part 5 of the IRM. TEs should document the ICS history concerning deviations from IRM guidance for ROs. For example: Field visit to view business assets not made due to case assigned to tax examiners.

Cases assigned to TEs should meet the following criteria:

All cases assigned to TEs should be sub coded as 655 (DEL RET) or 656 (BAL DUE) on the Integrated Collection System (ICS).

This subsection outlines inventory management issues arising from federally declared disasters or other emergency declarations under the Robert T. Stafford Act. These events pose challenges to the IRS in terms of protecting the rights of impacted taxpayers and maintaining continuity of Field Collection operations. The term "disaster" will be used generically in this section to cover all applicable federal declarations under the Robert T. Stafford Act. Procedures for working cases with disaster indicators is located at IRM 5.1.12.2, Collection Relief for Taxpayers Impacted by Disaster.

A revenue officer compliance sweep (ROCS) is an assignment of work strategy utilized by Field Collection to support compliance initiatives. The purpose of a ROCS is to address an increase in unassigned high priority inventory aligned to a compliance initiative (e.g. egregious employment tax cases, high income non-filers or speciality program) in a given area or program due to current field compliance staffing or to support a compliance initiative.

Recommendations for ROCS to address high-priority inventory assignments are generally initiated at the Territory or Area level. All ROCS must be approved by the Director, Field Collection. ROCS recommendation/approval templates may be obtained from your field compliance manager.

An abusive tax avoidance transaction (ATAT) includes the organization or sale of any plan or arrangement promoting false or fraudulent tax statements, gross valuation misstatements, aiding or assisting in the preparation or presentation of a return or other document to obtain tax benefits not allowed by law, and actions to impede the proper administration of Internal Revenue laws. This sub-section addresses the identification and assignment of inventory to ATAT revenue officers

Field Collection plays a significant role in the abusive tax avoidance transactions (ATAT) program. Each of the seven Field Collection Areas has an embedded ATAT Field Collection program.

The three primary sources of inventory for ATAT employees are balance due investigations resulting from Examination assessments of abusive ATAT promotion cases, approved settlement initiatives related to certain abusive transactions and erroneous refund recovery where an assessment is made to reverse false withholding or refundable credits.

Casework is systemically directed to ATAT by the Inventory Delivery System (IDS). Cases are routed to ICS, which directs the cases to the ATAT designated hold file established for each Area¡¯s ATAT program when the case balance exceeds a required threshold amount. These cases include:

Zip codes are not used for ATAT case routing and therefore ATAT ROs should not have any zip codes assigned to them in the ICS parameter tables. If you find an ATAT revenue officer in your group is assigned zip codes, you must reassign those zip codes to a general program revenue officer in your group where possible, or work with your ICS Quality Analyst (IQA) to reassign the zip codes to the appropriate general program group.

Additional cases directed to ATAT include:

The remittance control review is used to support financial internal controls. You are required to maintain control procedures per IRM 5.1.2.5.5.1, Form 3210 and Form 795/795A Follow Up, to ensure delivery and acknowledgement of remittance packages to Submission Processing. Periodically (at least once annually) conduct a review of control procedures established to ensure staff is complying with the procedures in IRM 5.1.2.5, Daily Report of Collection Activity-Form 795/795A. This control review should include the procedures for remittance packages prepared by revenue officers working away from the POD on extended field calls or telework. This control review should include reviewing procedures for remittance packages prepared by revenue officers within the group but located in satellite/remote PODs.

You must document your review. An optional template containing the minimum documentation is contained in , Remittance Processing Transmission Control Review Template. You may print a copy of the template by accessing the Printed Products Catalog, searching for this IRM by catalog number (33258K) and printing the singular page for the exhibit. If the Exhibit 1.4.50-7 template is not used, the review documentation must, at a minimum, notate the date the review was completed, the name of the reviewer, each of the review points listed in the template, whether the review point's IRM requirement was met or not met, and any corrections/comments for each review point. The documented review must be retained for the appropriate period required under the records management guidelines per IRM 1.15, Records and Information Management. A copy of the documented review may be forwarded to the FCM for review.

The review documentation must be retained for the appropriate period under the records management guidelines per Document 12990, Records Control Schedule (RCS) Tax Administration ¨C Compliance, Item 2 ¨C General Administration and Housekeeping Correspondence. Destroy when 2 years old.

Using ENTITY, generate an Imminent Statute Report from the Reports select C for CSEDs with a 12 month date range. Generate this report at least monthly to identify accounts for which the collection statute expiration date (CSED) will expire within the next 12 months. Review those cases to:

The CSED displayed may be invalid in certain cases. The CSED shown is always for the earliest assessment on the module. If that assessment is paid, the true CSED is for a later assessment (for example, an adjustment or deficiency assessment). If that is the case, request command code CSEDR to eliminate erroneous CSEDs from future monthly reports. Update the CSED date on ICS or instruct the revenue officer to take that action.

See IRM 5.1.19.5.3(3), Documenting Imminent CSEDs, for necessary actions when the CSED will expire in 120 days or less.

If a statute expires, see IRM 5.16.1.2.2.5, Report of Statute Expiration. Reports are not required for statutes that expired while the case was in the queue.

Each month, you must use ENTITY to monitor imminent ASEDs in your group. To properly identify potential imminent ASED issues perform the following actions:

Match the ATFR inventory with the ICS inventory assigned to the group and resolve any discrepancies semi-annually.

Review potential ASED modules where no penalty determination appears to have been made, and the case has been in inventory for greater than 4 months.

When appropriate, instruct revenue officers to:

Check to ensure the revenue officer made a determination on ATFR, appropriately documented the ICS case history concerning TFRP development and the ASED review indicator (ASED-R) is properly recorded on IDRS.

Report the expiration of any ASED per instructions in IRM 5.7.3.9, Reporting Expiration of TFRP Statute.

The Automated Trust Fund Recovery (ATFR) application provides several reports to facilitate monitoring of TFRP assessments. Monitor ATFR reports at least monthly to ensure investigations are conducted and recommendations are made timely. The following reports are available in the ATFR system to monitor timely trust fund recovery penalty investigation procedures:

The ATFR application is also used to approve revenue officer actions such as:

Resources include:

ENTITY has lien reports and queries to assist group managers when monitoring the group¡¯s notice of federal tax lien (NFTL) determinations.

Use the ENTITY system to monitor all cases with outstanding tax liabilities greater than $10,000 for which no NFTL has been filed or the normal NFTL determination period has been extended. If the NFTL is unfiled more than 30 days after receipt of the module, determine whether an immediate NFTL filing or non-filing determination is required see IRM 5.12.2.3.2 Determination Requirements. See IRM 5.12.2.5.2, NFTL Filing Determination Approvals, for GM approval/documentation requirements.

On a monthly basis, generate the "Module Lien Report." This report provides a listing of IDRS TDA modules that do not have a lien filed which meet the following criteria:

The Module Lien report contains a lien indicator field. The values are described in the table below:

In addition, you must generate the "Module Lien Refile" report. This report lists all modules with a NFTL in the re-file window. The report provides the last date for re-filing the NFTL.

You may, if appropriate, monitor other NFTL filing determinations as well. There are additional lien queries available in the ENTITY see the "Lien Reports and Queries" page on the ENTITY SharePoint at ENTITY Lien Reports and Queries.

ICS provides a monthly area level report to monitor processing of CDP and EH requests. These reports are accessible by the designated CDP coordinator for the area. The CDP coordinator monitors these reports to identify hearing requests that appear to be aging in field inventory and on a quarterly basis will issue an alert to the field compliance manager and/or group manager for appropriate follow-up.

ICS provides a weekly group level CDP/EH Inventory Report. This report identifies CDP and EH requests in process at the group level. Use this report to identify hearing requests in the group and follow-up as appropriate on requests that appear to be aging. Refer to IRM 5.1.9.3.3, Processing CDP and EH Requests, for time frames for processing hearing requests.

Managers can check the receipt and status of cases in Appeals by researching the Appeals Centralized Database System (ACDS).

The Financial Crimes Enforcement Network (FinCEN) maintains the FinCEN Query (FCQ) system, which is a database containing 31 U.S.C. Title 31 financial reports. These reports include Currency Transaction Reports (CTRs), Reports of International Transportation of Currency and Monetary Instrument Reports (CMIRs), Reports of Foreign Bank and Financial Accounts (FBARs), and Suspicious Activity Reports (SARs) and Reports of Case Received by Trades or Businesses, Form 8300.

By memorandum issued by commissioner, SBSE, on March 29, 2011, certain compliance employees of SBSE are now authorized electronic access to the FinCEN Query system in connection with active and assigned cases.

ATAT, International and all GS 13 field collection revenue officers may be authorized online access to FCQ system, but only after they and their managers have been trained in the proper handling of SAR information. Revenue officers and group managers must complete Integrated Talent Management (ITM) course 41166, Safeguarding Online Access and Using Suspicious Activity Report (SAR) Information Briefing. GMs must also complete ITM course 41667, Manager Online Suspicious Activity Report Audit Trail Reviews Briefing.

Managers of employees with access to FCQ system conduct reviews of query audit trails for their employees¡¯ logons, logoffs, and records access no less than annually and for a review period of no less than 30 days of FCQ system access within the past year. The FCQ system maintains up to the past 13 months of user query information.

A GM may only request an audit report for an employee who is the manager¡¯s direct report.

A FCQ system audit report mailbox has been established for managers to request audit trails, the mailbox address is *SBSE FCQ AUDIT TRAIL.

GMs request an audit trail by forwarding the name and complete email address of the employee and the review time frame to the above address via secure email. The audit report will be returned to the requesting manager via secure email.

At a minimum, the review should confirm and document:

If the employee¡¯s research indicates inspection of records not related to an open or closed case assigned to the employee, or in the case of a gatekeeper/super user, if the research is not supported by an approved Form 10509-A, see IRM 10.5.5.3.2, Privacy and Information Protection - IRS Unauthorized Access, Manager UNAX Responsibilities for guidance on suspected UNAX violations.

If the area SAR gatekeeper is a group manager or an area analyst, the field compliance manager or area director may delegate another area management official the responsibility of completing the online review of SAR audit trails for the area gatekeeper.

You must document your review. An option review template is provided at Exhibit 1.4.50-9, FinCEN Query Review Template. You may print a copy of the template by accessing the Printed Products Catalog, searching for this IRM by catalog number (33258K) and printing the singular page for the exhibit. If the template is not used, the review documentation must notate the date of the review, and the review points listed above.

Compliance Data Warehouse Knowledge Graph Environment (CKGE) is an interactive software tool that provides linked data and graph analytics for a range of a taxpayer¡¯s related entities. CKGE was developed by Research, Applied Analytics & Statistics (RAAS) and is a graph database. CKGE performs data analytics from information in the Compliance Data Warehouse (CDW) and provides a graphic representation of a taxpayer¡¯s relationship to other entities.

CKGE research user audit logs are systemically shared with Cyber IT and are analyzed for potential UNAX violations. In addition to this capability RAAS developed the CKGE Manager Audit Module (CMAM) for additional management controls of the use of CKGE.

GMs will automatically gain access to CMAM when a revenue officer aligned to the GM in the Discovery Directory has been granted CKGE access. GMs will only have access to the CKGE research conducted by ROs aligned to them on the Discovery Directory.

GMs must complete one review of each employee with CKGE access using CMAM during the employee¡¯s rating period.

You must document your review. Use of the template is located at Exhibit 1.4.50-8 is optional. You may print a copy of the template by accessing the Printed Products Catalog, searching for this IRM by catalog number (33258K) and printing the singular page for the exhibit. Take the following steps to perform your review:

Form 3210, Document Transmittal, is the control document used when shipping closed cases from the group to Centralized Case Processing (CCP).

You must conduct quarterly reviews of Forms 3210 used to transmit closed cases. Confirm that control copies of Form 3210 are timely reconciled with acknowledgement copies. If Form 795B is associated with Form 3210, confirm that all cases listed on Form 795B are also listed on Form 3210.

Refer to IRM 10.5.1.6.9.3, Shipping, for further information about Form 3210 procedures including follow-up time frames/actions and loss reporting.

Ensure that control copies of Forms 3210 are retained in accordance with the Records and Information Management Records Control Schedule in Document 12990, Records Control Schedules, RCS 22, Tax Administration-Compliance, Item 2, General Administration and Housekeeping Correspondence. Destroy Forms 3210 when two years old.

It may be appropriate to suspend case aging where the facts and circumstances of the case require complex investigations coupled with collaboration from other functions such as Counsel, Criminal Investigation, Advisory or the Office of Fraud Enforcement. These cases often require additional investigative processes to identify avenues of collection where the taxpayer¡¯s property rights are inherently complex or have been obfuscated. The suspension of case aging is limited to the following case types:

The cycle clock is suspended with the input of transaction code (TC) 971 action code (AC) 281 and removes the case from the IDRS/Entity aging reports. The cycle clock is restarted with the input of TC 972 AC 281. Only group managers, acting group managers and ICS Quality Analysts (IQAs) are profiled to request input of TC 971/972 AC 281. Input is accomplished by selecting "Generate TC 971/972 AC 281" from the Collection Activities menu on the case summary screen and selecting the "Generate TC 971 AC 281" radio button. The ICS history must be documented by the group manager or acting group manager to support the input of TC 971 AC 281. Reversal of the TC 971 AC 281 is accomplished by selecting the "Generate TC 972 AC 281" radio button. ICS can be used to input these codes only if there are open IDRS Bal Due or Del Ret modules on the case. If there are no open IDRS modules associated with the case, prepare a Form 4844, Request for Terminal Action for manual input.

The taxpayer location block must also be updated with an indicator on suit and fraud development cases. To accomplish this, select "Name/Address" under the Entity Detail tab on the case summary screen in ICS. Then select the taxpayer entity line, followed by the "View/Edit" tab and enter the appropriate indicator; "SUIT" or "FRD" in the "Location" box depending on the case type. These indicator must be reversed in conjunction with the input of the TC 972 AC 281.

ATAT Cases. Case with sub-codes 309 through 339 are eligible for suspension of the cycle clock. Request input of the TC 971 AC 281 using the instructions above. If a Form 11661-A, Fraud Development Recommendation-Collection has been approved by the FEA and group manager for an ATAT case, you must also update the taxpayer location block to "FRD" using the instructions above. The FRD indicator must be removed if the case is removed from fraud development status.

Suit development cases. Cases in suit development status are eligible for suspension of the cycle clock. In order to suspend the cycle clock on the case, group managers must request input of the TC 971 AC 281, and document the ICS history. You must also update the taxpayer location block with the "SUIT" indicator. A TC 972 AC 281 to restart the case cycle clock should be input and the "SUIT" indicator must be removed when the case has been referred to the Department of Justice, the suit recommendation is not longer being pursued or a different case resolution has been reached, such as reporting the case CNC.

Fraud development cases. After the Form 11661-A, Fraud Development Recommendation-Collection is approved by the Fraud Enforcement Advisor (FEA) and the group manager, the group manager will update the ICS sub-code to 910 FRAUD DEVELOPMENT-FEA. Updating the cases sub-code to 910 will automatically generate a request from ICS to IDRS to input a transaction code (TC) 971 action code (AC) 281. In addition to the TC 971 AC 281, the taxpayer¡¯s location indicator must also be updated to "FRD" to ensure the case is included on the Area fraud report. When the case is removed from fraud development status, the manager will update the sub code from 910 to the appropriate sub code in ICS. When changing the sub code from 910, select "Yes" when asked "Is TC 972 AC 281 required to restart the overage clock?" This will trigger the request to input of TC 972 AC 281 to IDRS.

Sensitive case reports (SCRs) are used to notify leadership of investigations of high-profile taxpayers, or instances where a planned enforcement action will have a broad impact on the welfare of third parties. The reports serve as a situational-awareness of such cases for leadership¡¯s preparedness for potential Congressional inquiries or media attention.

High-profile taxpayers include well-known entertainers, national sports figures, prominent political figures and state or large municipal governments.

Examples of sensitive enforcement impact include but are not limited to actions which would have a pronounced community economic impact or involve entities which provide for the welfare of third parties including rural hospitals, residential care centers for the disabled or elderly and child care facilities.

Obtain an SCR template from your field compliance manager.

Complete the initial SCR upon identification of a high-profile taxpayer assigned to your group, or when an enforcement action is considered that will have broad community economic impact or affect the health or welfare of third parties. Supplemental SCRs should be prepared monthly, or more frequently as needed based on developments of the case. A final SCR is prepared when the case resolution is implemented.

In reaching our goals we consider our impact on customer and employee satisfaction while we strive to improve quality and achieve quantifiable results. The Embedded Quality (EQ) process was developed to support balanced measures objectives.

National quality reviewers use a similar web-based system called the National Quality Review System (NQRS). A cornerstone of EQ is that quality reviewers and managers use the same basic set of attributes. This should minimize the concern that national reviewers are applying different criteria than managers when reviewing cases. However the national quality reviews will not be used to evaluate individual employee performance. NQRS attributes are not linked to employee CJEs; instead each attribute is mapped to one of five quality measurement categories:

Consistency reviews will be conducted to assist users in rating EQ attributes consistently by using the attribute job aids, EQ website guidance, employee critical job elements and IRMs. You may participate in one or more EQ consistency reviews each year. The goal of consistency reviews is to improve the understanding and application of the EQ rating guidelines. Group managers and field compliance managers within a territory will review the same case, compare attribute results, and discuss how rating guidelines can be applied to achieve consistency on attributes where significant rating inconsistencies occurred.

Field compliance managers will schedule and conduct EQRS consistency reviews with group managers annually. Area directors may add additional reviews when consistency among managers needs improvement. Consistency reviews require all managers within a territory to review the same case to compare attribute results and discuss how rating guidelines can be applied to achieve consistency.

Reviews are documented by preparing a written narrative to include the date the review was completed, observations and actions taken to achieve consistent application of EQ attributes.

Refer to IRM 5.13.1, Embedded Quality Collection Field Organizations Administrative Guidelines, for information and guidance about EQ.

It is extremely important that case documentation is timely, clear, accurate, and complete. Specific guidance for revenue officer case documentation is provided in various sections of the IRM, including Part 5.

Incomplete documentation will negatively affect:

Employee engagement operational and/or administrative/compliance reviews may be conducted during the fiscal year as a single phase comprehensive review or may take the form of an on-going series of multi-phased reviews that focus on specific aspects of the group¡¯s performance.

Field Compliance Managers must prepare a schedule for employee engagement operational reviews in their territory at the beginning of each fiscal year and provide the schedule with their Area Director by November 1.

Feedback about employee engagement operational review findings is expected to occur continuously throughout the review cycle.

FCMs should take into consideration the known strengths and opportunities for improvement for the group being reviewed when planning how to maximize the benefits of the employee engagement operational review for the GM and the Field Collection function. In addition to the mandatory review elements in 1.4.50.13.2(5), FCMs should exercise their professional judgement when selecting the supplemental review elements that support the strategic plan for Field Collection by providing the GM with actionable guidance and measurable goals.

Several review elements can be performed remotely using the appropriate computer applications. Examples of review items which may be performed remotely include but are limited to: case reviews, performance appraisals, Leadership Succession Review plans, EQRS, inventory reports and 1204 certifications. Other review elements can be reviewed by requesting the documentation from the GM, examples include the after-hours security review, group meeting minutes and remittance processing reviews.

In addition, you may delegate some review elements to your administrative assistant, staff, SMRP candidate, Frontline Manager Cadre participant or other appropriate member of your staff as a developmental assignment.

Action items communicated to the group manager must include a description of the action to be performed and include a timeline for completion.

The format of an employee engagement operational review begins with identifying the group reviewed, the evaluative period, summarize the review process and communicate response requirements. The body of the review must address each of the three responsibilities in the Management Performance Agreement for the manager as well as the administrative compliance requirements. The review must also include engagement between the field compliance manager (FCM) and group manager as well as engagement between the FCM and revenue officers. The closing section of the review summarizes the overall performance of the group, articulate corrective actions to be taken and communicate follow-up requirements by the reviewer. The following represents an optional outline for an employee engagement operational review:

Each responsibility is supported by review elements. The narrative for each responsibility must address whether the responsibility is being met, and provide instruction on the actions the group manager must take to ensure the objective is met. The instruction must align to a process or responsibility rather than one-time corrective action.

Request the GM to describe their processes related to the elements reviewed in order to address the effectiveness of those processes and make recommendations where necessary.

Review elements which align to a required statutory or administrative internal control process are considered mandatory review items. Additionally, there are review items which align to delivery of the goals and objectives of Field Collection which are also mandatory review elements. These review elements marked "mandatory."

Group managers are responsible for creating a workplace culture of professionalism where employees are treated with dignity and respect. Assess the GM¡¯s performance management in providing meaningful feedback to employees by completing performance reviews which encourage employee engagement and the timely completion of mid-year and annual performance evaluations. When rating this responsibility, determine if the GM is completing the required performance reviews timely, address feedback provided the GM provides employees in the reviews and whether employees are providing feedback.

Each management responsibility includes a component of employee engagement. High levels of employee engagement directly correlates to the achievement of the goals and objectives of Field Collection. The elements of employee engagement are communication, leadership, recognition and professional growth. This component of the employee engagement operational review assesses the GM¡¯s actions which promote and enhance employee engagement. Evaluate if the GM is communicating performance expectations through regular group meetings and written communications. Does the GM¡¯s communication process promote employee engagement and are issues raised by employees acted upon? Address the GM¡¯s employee development program within the group, identifying training needs and employee development opportunities. Employee training or leadership opportunities should be made available to all members of the group.

Customer satisfaction is measured by the customer¡¯s perception and level of overall satisfaction with their interaction experience. Customers are both internal and external to the IRS. High customer satisfaction translates into work group efficiencies and improving the public¡¯s trust in the tax system. Customer satisfaction is the cornerstone to the mission of the IRS to provide top quality service to taxpayer by helping them understand their tax responsibilities with integrity and fairness to all. Metrics used to measure customer satisfaction include quality, regulatory compliance and customer feedback. Both GMs and employees have the opportunities to improve customer satisfaction by identifying issues or risks for resolution. t

The IRS assesses operational level business results through output or quantity measures and quality measures The IRS uses organizational measures as an analytical reference to determine whether the actions taken achieved the desired performance result. The focus of the evaluation of the business results responsibility is based on the actions taken and related accomplishments toward meeting the organizational goals of Field Collection. There are several performance measures available to management to evaluate the group¡¯s efficacy. As a field compliance manager, you should communicate the areas of emphasis with your group managers at the beginning of the fiscal year and monitor the groups performance at reasonable intervals throughout the rating period.

The employee engagement operational review should speak to the GMs effectiveness in managing the performance measures. The narrative should address performance measure where the GM is meeting or exceeding organizational goals as well as any areas where the GM needs to improve performance measure. The narrative should include recommendations on improvement where appropriate. Action items assigned to the GM should be aligned to processes the GM needs to implement to improve the group¡¯s performance in a specific measure rather than action items for specific cases.

The Administrative/Compliance portion of the employee engagement operational review provides an internal control to ensure certain processes or safeguards are performed. Similar to the components of the other employee engagement operational review, the FCM can perform this oversight at any time during the rating period. However, the actions taken to perform this oversight on mandatory review components must be documented in the employee engagement operational review narrative. This documentation must include the action performed and address findings of non-compliance and/or need for improvement.

Provide field compliance managers assigned to your territory of your planned review schedule. Also, provide the Director, Field Collection for your territory by November 1st of each year. You may utilize a data call document to communicate the items necessary for the FCM to provide in advance of the review.

Document the employee engagement operational review in a memorandum to the FCM within 30 calendar days of completion of the review. If the review contains action items for completion by the FCM, provide a response time frame for the FCM¡¯s response.

The employee engagement operational review should address the responsibilities of the field compliance manager as they relate to the achievement of the program goals for field collection. The table below provides an optional outline for the components of the area employee engagement operational review:

Address additional programs and initiatives that support the goals and objectives of Field Collection, examples include but are not limited to the Territory¡¯s commitment to the fraud program, revenue officer compliance sweeps (ROCS), and support of the abusive tax avoidance transaction (ATAT) program.