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This subsection provides direction for COIC team managers, DMs, OMs, FOIC GMs, FCMs, and MOIC managers. Additional guidance is provided for the director of SCOIC for the operational review of the OIC program.

Authorities relating to this subsection include:

The Director, Collection Policy, is responsible for all policies and procedures within the Offer in Compromise program.

The National Program manager, OIC Policy, is responsible for development and delivery of policies and procedures within the program.

The Director, SCOIC, is responsible for the performance of the OIC program and ensuring IRM policies and procedures are followed.

OMs, DMs, team managers, FCMs, and GMs in OIC are responsible for ensuring the procedures are followed and employee actions are timely and accurate.

Operational and program reviews are conducted on a yearly basis by the director of SCOIC and OIC Collection Policy respectively, with the use of data and reports from the Automated Offer in Compromise (AOIC) system, ENTITY case management system, and Integrated Collection System (ICS). Additional ad hoc reports which provide information on the inventory levels, hours per case, and age of offers in open or closed inventory are also used.

For additional information on managing an FOIC group, see IRM 1.4.50, Collection Group Manager, Field Compliance Manager, and Area Director Operational Aid.

Managerial case reviews are completed and controls followed as defined in this IRM. These reviews are a method to determine if the offer amount accurately reflects the reasonable collection potential (RCP) as defined in Policy Statement P-5-100 and if timely and appropriate actions have been taken. MOIC managers review to determine if timely and appropriate actions have been addressed during the OIC monitoring process as defined in this IRM and IRM 5.19.7, Monitoring Offer in Compromise. DATL COIC managers review to determine if timely and appropriate actions have been addressed per IRM 5.19.24, Doubt as to Liability Offer in Compromise.

National quality reviews and consistency reviews are routinely conducted to ensure program consistency and effectiveness in case processing.

AOIC is used to track offers submitted by taxpayers and record case actions and history. Ability to take action on AOIC is limited to specific offer employees. Additional permissions are provided based on an employee¡¯s duties and responsibilities.

ICS is used by FOIC employees as a method for inventory control and history documentation.

Managerial requirements for case approval are defined in Delegation Order 5-1.

ENTITY and ICS are utilized by FOIC managers and AOIC is utilized by COIC (including DATL), FOIC, and MOIC managers as a method for inventory control and appropriate time utilization.

Managers are required to follow program management procedures and controls addressed in this IRM. Additionally, FOIC managers are required to follow IRM 1.4.50, Collection Group Manager, Field Compliance Manager, and Area Director Operational Aid, when applicable.

Case reviews are conducted by the Office of Chief Counsel on certain offers in accordance with Internal Revenue Code 7122(b) and Treasury Regulations 301.7122-1 - Compromises.

The following table defines acronyms frequently used throughout this IRM subsection:

Additional acceptable acronyms and abbreviations are found in the ReferenceNet Acronym Database.

Additional resources can be found in:

Web resources include:

You must designate with a formal delegation an acting manager during your periods of absence.

Managerial tasks to be performed and those to be deferred may depend on the duration of the assignment. Refer to the National Agreement (Document 11678) for certain restrictions on performance evaluations (i.e. The employee¡¯s performance must have been observed under a signed performance plan for at least 60 days to be ratable under Article 12.) Assignments should be agreed on between you and the acting manager in advance. Specific expectations should be given at the beginning of each assignment. This will form the basis for your feedback on performance of the acting assignment.

For a delegated acting manager, utilize discretion to determine whether inventory level needs to be adjusted for the actor. Discuss any cases which may need to be re-assigned during the designation period to ensure timely actions are taken on cases which involve issues that could cause permanent loss to the government. Factors to consider are:

Do not designate an acting manager if you are not absent. You may choose to designate specific tasks for employee developmental purposes to those employees aspiring to the next level to gain useful managerial experience. In this situation, no acting assignment or delegation exists; therefore you may not designate tasks reserved to managers, (i.e., case related managerial approvals, callbacks requested by the taxpayer that involve a CAP appeal, leave approval for group members, and travel approval).

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.

Managers will automatically gain access to CMAM when an employee granted CKGE access is aligned to them in the Discovery Directory. Managers will only have access to the CKGE research conducted by employees aligned to them on the Discovery Directory.

Managers must complete one review of each employee (verifying the initial search term is associated with an account currently or previously assigned to the employee) with CKGE access using CMAM during the employee¡¯s rating period.

Take the following steps to perform your review:

The Bank Secrecy Act (BSA) Portal provides authorized users access to BSA data via the BSA Search application. In addition, the portal offers users secure mail, reports (containing 31 U.S.C. Title 31 financial taxpayer information), a knowledge library, training and help resources, critical announcements, statistics and information, helpful links, and news.

Verify employees requests are for active and assigned cases before approving.

Utilize SETR bi-weekly to ensure accurate time reporting. Address discrepancies as needed.

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:

Utilize SETR bi-weekly to ensure accurate time reporting. Discrepancies should be addressed, as needed. Time reporting should be recorded in accordance with the appropriate OFP time codes. For a list of MOIC TE time codes see the table below. This list is not all inclusive.

Cases suspended in a 51xx file awaiting taxpayer response should remain there no longer than 60 days.

Cases in the COIC OE hold files, 60xx, should only be used as a temporary control point for new assignments. OIC cases should not remain in these files for more than 90 days prior to assignment to an OE.

Cases should be assigned from the hold file to an OE based on first-in- first-out (FIFO) by IRS received date. The exception is if the case qualifies for emergency processing and is approved by the manager.

Monitor hold files on a weekly basis to ensure these expectations are met and OIC cases are routinely assigned for investigation without delay.

Close rejected offers pending in the 45-day hold file immediately after the 45th day if no timely appeal is received. Unless there are unusual circumstances, rejected offers appealed by the taxpayer should be processed and forwarded to Appeals within 30 days of receipt.

You are responsible for reviewing all case receipts and ensuring each assignment has been correctly graded prior to assignment to an OS. Case grading should be based on the criteria defined in the employee¡¯s current Position Description (PD) for the GS-1169-12 (PD 97019) and GS-1169-11 (PD 97018), Offer in Compromise Specialist, which specifies that Grade 11 OSs are generally assigned OIC cases that involve moderate issues, and Grade 12 OSs generally are assigned inventory that involve more complex issues.

Because OICs assigned to the OS generally contain financial statements submitted by taxpayers, as well as information obtained by the COIC sites through internal case-building, you should also take into consideration additional issues when determining the initial case grade of a new assignment. Generally, the below issues/processes could warrant a GS-12 designation.

Case grade levels can be increased or decreased at any time. The case grade must be changed if receipt of additional information or case circumstances warrant the change. Case grades must be verified and changed on ICS. Encourage OSs to bring any issues to your attention. If you decide a case should be downgraded, notate the reasons in the case history. You must also notify the OS via e-mail of the reasons for downgrading the case. If the OS disagrees, the employee and/or the Union may file a written challenge to the decision. See the Article 25 Section 1 A of the National Agreement.

Consider a reassignment of the case if a grade level change is made.

Assignment of work must align with Policy Statement 1-236, Fairness and Integrity in Enforcement Selection. Adherence to the principles in this policy statement ensures the IRS is meeting its commitment in the IRS Mission Statement by enforcing the tax law with integrity and fairness to all. An important component of fairness and integrity in enforcement selection includes the assignment of work by the team/group manager. The purpose of this subsection is to provide a framework for the assignment of work to ensure case assignments are consistent with the goals and objectives of the IRS and are free from personal bias.

Assign inventory in the following order below.

Do not assign new cases to employees on weekends, holidays, or when an employee is on extended leave.

Assign inventory to employees regularly based on the workload as scheduled on their calendars, the AOIC Follow-Up screen/ICS Notifications and as cases are closed.

Per Article 16 of the National Agreement, an employee may spend up to 25 percent of their direct time during any four-month period working higher graded cases for developmental purposes.

If you allow the employee to work higher graded cases it is essential that you track the percentage of direct time spent on higher graded work to ensure the 25 percent threshold is not exceeded. Employees who exceed the 25 percent level for any four-month period may be entitled to a temporary promotion.

Managers are responsible for reviewing cases prior to transfer to FOIC to ensure transfer criteria is met. Ensure the appropriate transfer letter is completed and the AOIC follow-up date reflects the date of the letter.

Offers that are transferred to FOIC contain financial statement documents submitted by taxpayers, as well as information obtained through internal case building. Team managers should ensure all internal case building documents have been included prior to transfer.

Managers should ensure cases are transferred timely. Cases should be sent no longer than three days after transfer on AOIC.

Managers must ensure related offers received from FOIC and Appeals are loaded to AOIC. If the original offer was worked in FOIC, the related offer will be transferred on AOIC to the AO where the original offer was worked. An e-mail must be sent to the FOIC group manager so they can accept the transfer and assign the case for action. If the offer was received from Appeals an e-mail must also be sent to the Appeals Officer with the offer number, and the related offer must be returned directly to the Appeals Officer.

The COIC employee's responsibilities will consist of the following:

DATL COIC employees should follow IRM 5.19.24.12, Offer Assigned to Specialty Groups.

Managers are responsible for all cases in their team¡¯s/group¡¯s control. Careful review of cases should occur in order to provide a quality product and excellent taxpayer customer service. The following list, although not all-inclusive, are tasks to perform to ensure a quality product prior to taking closing actions.

OIC is a high-profile program in which the timeliness of case processing and resolution have a significant impact on the overall program, including significant impact to customer service.

It is your responsibility to make sure all cases are assigned upon receipt, or as soon as reasonably possible. Do not assign new cases to employees on weekends, holidays, or when an employee is on extended leave.

The timeliness of case actions in an OIC investigation is important not only to ensure the efficiency of the process but also is a key component of taxpayer satisfaction.

The guidelines for timely case actions defined in IRM 5.8 (COIC and FOIC), IRM 5.19.7 (MOIC), and IRM 5.19.24 (DATL) are intended to provide structure for the overall OIC process and to ensure investigations and monitoring are completed in a responsive and efficient manner.

Managers and employees must make sure communications from taxpayers are addressed in a timely manner. Timeliness of case actions ensures the length of the offer investigation process is appropriate given the taxpayer's specific set of facts and circumstances.

These guidelines are not intended as absolute measures of performance for individual employees. Performance evaluations of an individual employee must be based on reviews of actual work produced by the employee and must take into account any special circumstances that may have impacted the ability of the employee to meet the specified guidelines.

In general, unwarranted activity gaps in an OIC investigation and monitoring of accepted OICs should be avoided and offer managers should establish controls to ensure that cases with unwarranted inactivity gaps are identified and addressed appropriately.

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

You, as a manager, are responsible for effectively managing the employee¡¯s workload in order to encourage positive workflow and case movement.

From the Main AOIC Menu, the majority of the AOIC reports and workload management features are accessed by selecting the "Reports & Listings" under the "Reports & Correspondence" heading.

Typically, reports have to be (G)enerated first (one of the various commands available), then once generated they can be (V)iewed on-line and/or (P)rinted.

Multiple reports and listings can be (G)enerated at the same time, then (V)iewed and/or (P)rinted when ready.

The "Area Office Menu" under "Reports & Correspondence" contains the following reports and listings:

Form/Letters Menu provides access to Letters, Forms, and Maintenance. The following applications can be accessed by utilizing the ¡°Maintenance¡± listing.

In addition, COIC managers may utilize the following reports below.

Business Objects is a good tool to help manage inventory at the territory/manager level. Various Business Objects reports are available for use. Access may be requested by submitting a BEARS request for Business Objects. Some of the reports are:

To maintain a valid inventory count you must perform an inventory match on a semi-annual basis and resolve any discrepancies.

Complete these matches on March 31st and September 30th of each fiscal year.

Documentation must be retained in a folder or binder and available for review for three years.

When an employee leaves a group complete an inventory match prior to departure.

When a face-to-face review cannot be performed, the manager must print the employee¡¯s inventory and follow-up listing, and the employee must verbally announce each offer that is in their physical possession.

Each COIC site (including DATL COIC), MOIC site, and FOIC territory has a responsibility to perform general clean up actions on AOIC. The following is provided to assist in performing routine maintenance of user records.

AOIC Letter /Form Clean Up- AOIC records the issuance of a letter in Remarks when the letter is cleared. Ensure AOIC generated letters and forms are cleared timely.

AOIC Signature Maintenance- It is the responsibility of each COIC site, MOIC site, and FOIC territory to maintain the AOIC signature information for the employees in their assigned area. Semi-annually review the AOIC information to ensure it is current by deleting obsolete signatures.

AOIC Address Clean Up- It is the responsibility of each COIC site, MOIC site, and FOIC territory to maintain the AOIC address information for the addresses in their assigned area. Semi-annually review the AOIC information to ensure it is current by deleting obsolete addresses.

AOIC Assignment Maintenance- Verify AOIC assignment numbers/names are correct. If the assignment number is no longer being utilized update the name to "vacant" .

The IRS vision focuses on three high level goals ¡ª service to each taxpayer, service to all taxpayers, and productivity through a quality work environment. The IRS has developed a set of Balanced Measures in three major areas: customer satisfaction, employee satisfaction, and business results, with business results comprised of measures of quality and quantity. In reaching our goals, we consider our impact on customer and employee satisfaction while we strive to improve quality and achieve quantifiable results.

To assist in customer satisfaction, ensure that employees respond promptly to customer requests or concerns. Employees should return calls as soon as practical after receiving a message. When out of office for extended periods of time ensure employees update their systems, such as voicemail, (and email for IRS personnel only) to direct the caller to an alternate person for assistance. Voice greetings should contain a secure fax number where taxpayers/practitioners can send requested information.

You are responsible for the quality of all work assigned to the group and for all work that leaves the group. At a minimum:

An important area of workload management and quality control for COIC managers is the establishment of inventory controls. It is recommended that the OM designate staff to retrieve and distribute controls for the offer groups. The following controls should be retrieved from the appropriate AOIC database on a weekly basis unless specified as a monthly report. For a complete list of available AOIC reports see IRM 1.4.52.6.9, AOIC and Business Objects Reports.

An important area of workload management and quality control for you as the OIC manager is to establish group inventory controls. It is recommended that the FOIC territory designate a TE to retrieve and distribute these controls for all OIC groups within the territory. Retrieve the following controls from the appropriate databases (e.g., AOIC, ENTITY, and/or ICS) on a weekly basis unless specified as a monthly report to ensure regular control and prompt resolution of any identified problem.

The establishment of quality and inventory controls assists MOIC managers in their overall workload management and the general team operation. The DM may delegate unless otherwise stated the review of the following below.

Review electronic mailboxes monthly to verify employees completed timely action and responses.

Other Investigation (OI) inventory must be verified for accuracy. The DM must ensure the liaison is generating a report quarterly on Form 2209, Other Investigations, with a beginning date 90 days prior to the run date to determine overdue responses. Instruct tax examiners to follow up with the COIC or FOIC to ensure employees are addressing OIs and responding appropriately.

All case reviews and performance discussions should focus on providing the OIC employee with proper guidance and case direction, while conveying the importance of timely and effective case actions and any performance related issue. The review must also clearly emphasize your expectations concerning required case actions and completion time frames.

Reviews are an integral part of your responsibilities. At the beginning of an employee's annual rating period, develop and implement a review plan. The review plan should provide for a fair and accurate assessment of the employee's overall performance throughout the rating period.

All technical case reviews must be conducted utilizing the EQRS regardless of whether they are evaluative or non-evaluative. Use of EQRS will enable you to:

For FOIC case reviews, determine if the assigned grade level is still accurate, and make the necessary adjustments on ICS.

Targeted reviews can help you identify an employee's need for training and development. In turn, case reviews will also help you ascertain how much time to devote to each employee, as well as design an individual review plan to assist the employee's identified needs. You may choose from the following optional review categories below in designing an employee's review plan.

In addition to the reviews in IRM 1.4.52.7.1, Case Reviews, as an OIC manager you may select from the list below in designing an employee¡¯s performance plan.

All performance discussions should be held within the guidelines of the current National Agreement, http://hco.web.irs.gov/lrer/negotiations/natagree/, and focus on providing the employee with proper guidance and case direction, while conveying the importance of timely and effective case actions and any performance related issue. They must also clearly emphasize the manager's expectations concerning required case actions and completion time frames.

Become familiar with and use the below references for selection and review of cases.

In addition, FOIC managers should familiarize themselves with IRM 5.3.1.3.3, Field Collection Time Reporting and IRM 1.4.52.5.2, Time Reporting for FOIC.

The EQRS Individual Feedback Report links the review attributes to performance standards of an OE¡¯/OS' critical job elements. In general, deficiencies relating to a CJE should be noted as an area of special concern if found in 25 percent or more of the cases reviewed. obÌåÓýever, there may be instances where a single deficiency (e.g., expired statute) is critical. EQRS allows you to generate reports of review data at both the group and individual level. It also allows you to consider program effectiveness and to properly evaluate the performance of employees in relation to their CJEs based on statistical data over a period of time. These reports can show trends and assist in identifying if employees need training.

Utilize the EQRS Data Collection Instrument (DCI) to summarize observations derived from a case review. EQRS provides reason codes which correspond to each attribute of the case review. Select the reason codes that relate to the performance observed. The Attribute Narrative field may be used to document the specifics of the employee performance. Each attribute links to a specific CJE aspect. If additional feedback to the employee is needed, prepare a memorandum to express commendation or concerns. If the memorandum (e.g., managerial case summary), is utilized it should:

For each FOIC case reviewed, document the ICS history using the ICS History pick list. Begin with using the term Case Reviewed, include the date reviewed and the type of review completed.

The DCI and managerial case summary, if applicable, should be prepared in duplicate and reflect all case data, including employee feedback. Both you and the employee must sign the DCI. Securing the signature of the employee does not necessarily reflect agreement, but merely acknowledges receipt of the document(s).

The original documents (e.g., DCI and managerial case summary) must be issued to the employee within 15 days after completion of the review in order for the employee to follow through on case recommendations and deadlines. Retain a duplicate in the EPF for follow-up, and promptly discuss all recommended actions entered on the review document with the employee to ensure that there is a complete understanding about how, what, when, and why to take specific actions.

In addition to case quality and timeliness metrics, taxpayer rights are evaluated in EQRS attribute 607. If you rate attribute 607 ¡°No¡± with reason code 2, Right to Representation not Observed, you should enter a narrative detailing the circumstances supporting the ¡°No¡± rating. You must report potential violations of IRC 6304, Fair Tax Collection Practices to your local Labor Relations specialist by the end of the next business day following discovery, see IRM 1.4.52.9.2.1, Fair Tax Collection Practices.

This subsection discusses mandatory reviews. Additional reviews may be required by the SCOIC director.

Conduct a timely mid-year and annual review on each of your employees. See Document 11678 , Section 4.

Choose a sufficient number of cases to review to ensure a thorough evaluation of each employee¡¯s performance. Document case reviews using EQRS.

Scheduling of the reviews may be announced or unannounced.

Frontline managers are responsible to conduct the following mandatory reviews unless otherwise delegated.

If the results of the review include directed actions, conduct a follow-up review within 60 days (within 30 days for time utilization review) after the original review to ensure that all instructions have been followed and the case is moving toward resolution.

On a monthly basis, conduct a workload management review and discussion with each OE/OS/MOIC TE; however more frequent consultations may be necessary, depending on the performance of the employee. These reviews will be filed in the EPF and may include the following below. This list is not all inclusive.

Using the above referenced reports, you must:

Documentation must be shared with the employee within 15 calendar days after the discussion is held and once acknowledged, retain in the EPF in accordance with current PII guidelines.

When necessary, based on case reviews or other forms of review such as telephone or office observation, etc., you have the authority to require your employee to obtain your approval before taking subsequent case actions. For example, employees who inappropriately extend deadlines or delay case actions can be required to obtain your approval of their extensions in the future so as not to delay timely case resolution.

A time utilization review, sometimes called a morning after review, is performed to verify that the time reporting is commensurate with the case actions for that day and is performed with the following criteria listed below.

Documents should be shared with the OE/OS and maintained as part of the EPF to be used in preparation of the mid-year and annual appraisal.

The optional review below will provide managers with the opportunity to review and provide feedback to employees as necessary.

An operational review is an in-depth review and analysis of a particular program, function, or a subordinate manager and their organizational component. Reviews are opportunities to improve overall effectiveness of managers, teams/groups, departments, and the operation by evaluating the business unit¡¯s performance toward achieving organizational goals and compliance with administrative requirements. Reviews of subordinate managers are imperative for their personal growth and the efficiency of the operation and serve as a component of the manager¡¯s performance evaluation.

Conduct operational reviews in the following manner.

An operational review must evaluate and assess, identify areas to improve, establish target dates for improvement, recognize and identify accomplishments, and provide follow up actions. The various areas to address are as follows.

Compare items in (3) above with the following below.

Managers are responsible for knowing the IRS telework policy. Below are some reminders to ensure compliance with IRM 6.800.2, IRS Telework Program, and the National Agreement. 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.

Telework is not a replacement for dependent/family care. Employees with a Telework Agreement are permitted to telework even if there are dependents/family at the telework site. obÌåÓýever, any interruptions or time spent giving care to such individuals during the employee's tour of duty will not be considered hours of work. The employee is expected to account for such non-work hours as soon as practicable with appropriate leave (paid or unpaid) or other paid time off.

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

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" , 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 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, training, etc. This should be planned so that the employee has ample time to report to the office during their regular commute time. This is referenced under Article 50, Section 5A of the National Agreement.

Ensure that employees are responsive to all customers. They must check voicemail and email (when accessible) daily to ensure external as well as internal customers (including managers) receive responses timely. When on extended leave employees are expected to update their voicemail and out of office on applicable systems.

Case documentation is a critical part of the offer process and must support the case decision. Specific guidance is discussed throughout all sections of IRM 5.8 but is specifically outlined in IRM 5.8.4.12, Documentation, IRM 5.8.11.6, Documentation and Verification, and IRM 5.19.24.26, Documentation.

Managers must document and ensure employees document conversations with taxpayers and representatives.

The need for accurate, complete, and high-quality case documentation is extremely important in the OIC program. Incomplete documentation will negatively affect subsequent case actions, the ability to review and evaluate case activity, actions by other employees, and Quality results.

All cases requiring managerial approval must include a manual or systemic ICS or AOIC history entry noting the manager approval. Managerial approvals of currently not collectible (see IRM 1.4.50 Exhibit 2) and Installment Agreement/Payroll Deductions must also be documented via a history entry in ICS or AOIC.

One of your primary responsibilities is to monitor employee practices and actions to make sure taxpayer rights are always observed during the offer investigation. Case reviews, as well as observations of interactions with taxpayers and/or their representatives should be used to assess the employee's performance in this area. The reasons of the proposed decision must be clearly documented and supported to make sure the taxpayer has been afforded all rights in accordance with the Taxpayer Bill of Rights (TBOR) as defined in paragraph (2) below. If taxpayer rights were violated or not afforded, document and share the case.

The Taxpayer Bill of Rights (TBOR), as listed below, is contained in IRC 7803(a)(3). Many taxpayers are often not aware of their rights and all the tools available to help them resolve issues. Each employee must be aware of those rights and adhere to affording those rights to all taxpayers. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see Taxpayer Bill of Rights | Internal Revenue Service.

Ensure that all employees are aware of the role of the Taxpayer Advocate Service (TAS), and that this information is properly communicated to taxpayers and representatives, as appropriate. TAS is an independent organization within the IRS that ensures tax problems, which have not been resolved through normal channels are promptly and fairly handled. There is at least one local Taxpayer Advocate in each state, the District of Columbia, and Puerto Rico, who is independent of the local IRS office. To determine if a case meets TAS criteria, see IRM 13.1.7.2.

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

IRM 1.5.2, Uses of Section 1204 Statistics, provides guidance to prevent use of statistics to evaluate employees, or impose or suggest production quotas or goals with respect to such employees.

You are prohibited from using Records of Tax Enforcement Results (ROTERs) to evaluate any employee who exercises appropriate judgment with regard to determining tax liability or ability to pay. ROTERs are defined as a figure resulting from the recordation, accumulation, tabulation, or mathematical analysis that is directly related to producing a tax enforcement result. 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 for OIC collection employees include:

For more specific information see IRM 1.5.1, The IRS Balanced Performance Measurement System, and IRM 1.5.2, Uses of Section 1204 Statistics.

A tax enforcement result (TER) is the outcome produced by an employee¡¯s exercise of judgment in recommending or determining whether or how the IRS should pursue enforcement of the tax laws. Each appropriate supervisor will certify quarterly by letter to the Commissioner of Internal Revenue whether or not TERs were being used in a manner prohibited by Section 1204(a). See IRM 1.5.2.10, Tax Enforcement Results, for additional information.

The group TE¡¯s responsibilities may consist of the following:

Form 2209, (Courtesy Investigation)

Reconcile and monitor group controls as listed below:

Perform quality reviews case closure actions as listed below:

Perform post-closure case action activities as listed below:

Process accepted offers with the case file on AOIC by reviewing and comparing Form 656 /(Amended) Form 656 and AOIC to ensure all tax modules are included. If the offer case file is not provided see IRM 5.19.7.3.

Initial case review and documentation are required as each case is received into the tax examiner inventory and/or re-assigned to another tax examiner¡¯s inventory.

Incoming OICs must be accepted and updated on AOIC within 25 days of MOIC receipt (NW status) when NFTLs are present to ensure timely release of liens on all full paid offers. On offers where no NFTLs are present, the OIC should be accepted and updated on AOIC within 30 days.

Review incoming offers to determine if manual monitoring or special handling is required.

Review AOIC Transaction Listing for errors and resolve.

Review and resolve any errors on the AOIC Daily Transaction Listing.

Address the application fee.

Perform mirroring actions when required.

Timely release NFTLs when applicable.

Timely response to TAS OAR requests.