obÌåÓý

Managers will refer to other guidelines outlined in other IRMs.

This IRM section contains information for managing in the SB/SE Campus Exam/AUR and Taxpayer Services Campus environment. This IRM was created to communicate management responsibilities and provide resources for successful delivery of management related tasks. Information in this IRM is intended for use by SB/SE Campus Exam/AUR and Taxpayer Services Campus Managers.

The authorities of this IRM include the following:

This IRM was created to communicate management responsibilities and provide resources for successful delivery of management related tasks.

Managers in SB/SE Campus Exam/AUR (CEA) and Taxpayer Services, are responsible for managing paper and/or telephone inventory. Proper workload management is essential for timely responses to customers and/or account transactions. Due to the variety and complexity of work in Compliance Services, managers must be familiar with the many aspects to managing workloads such as:

SB/SE managers should adhere to the Campus Exam/AUR Operating Guidelines issued for the current fiscal year.

Acronyms used within this IRM are shown in the table below:

COBR reports are used to brief the SB/SE Commissioner on a monthly basis.

COBR reports provide year to date information on resource usage and inventory activity for major operational program objectives. There are three COBR Reports for Exam

COBR Reports are reviewed to determine if the Operation is on target to their Plan. If the Operation is not on target, then information should be obtained to determine what actions can be taken to meet the business measure targets.

COBR reports provide information for SB/SE, each campus, and Specialty. The information is shown for the current fiscal year cumulative data and two prior years, with percentage columns comparing the current to the prior year, the Plan to date, and the FY Work Plan. During Mid-Year assessments a column is added for FY Projected Year-End Accomplishments.

Line items on the Exam COBR:

Line items on the Exam Quality COBR:

COBR reports are available on the IRS Intranet; check with leadership for the correct URL.

The Corr Exam Targets at a Glance (TAAG) report is a summary of the monthly COBR reports (Exam and Quality) for the current Fiscal Year. SB/SE and each campus have a report. For SB/SE, measures not within +/- 3 percent of target are highlighted in yellow, and measures not within +/- 5 percent of target are highlighted in red. Taxpayer Services measures not within +/- 5 percent of the target are highlighted in yellow, and measures not within +/- 7 percent of target are highlighted in red.

The TAAG is used by the SB/SE Campus Compliance Director for discussions with the campus Operations Managers to address measures in red or yellow. In Taxpayer Services, the TAAG is used by the Director, Refundable Credits Examination Operation for discussions with the Director, Return Integrity & Compliance Services.

The New Start Report is used to track the number of weekly and year-to-date new starts by inventory type. Each campus has its own report, with separate worksheets for Earned Income Tax Credit (EITC) and Discretionary inventory.

By close of each business Tuesday, the Exam Operation Inventory Control Manager (ICM) or other designated person should update the New Start Report with actual starts. The ICM pulls the data from SSIVL (or ARP 2240 and ARP 0340) weekly and reconciles to A-CIS at the end of the monthly cycle.

SB/SE Headquarters (HQ) Planning & Performance Monitoring (PPM), and Taxpayer Services Program Management (PM) monitors the actual starts to the planned starts.

SB/SE Workload Selection & Delivery (WSD) will update the planned start data on the report with delivery information. If it is determined that scheduled starts will be over or under the monthly schedule, by inventory type, 5 percent or 500 cases, the reason for the difference must be reported on the weekly report. Examples:

Changes to a start plan for SB/SE will be coordinated through the HQ PPM and WSD staff. Changes to a start plan for Taxpayer Services will be coordinated through HQ Return Integrity & Compliance Services Refundable Credits Program Management (RCPM) staff.

Maintaining the schedule for planned starts is imperative to ensure the closure targets are met at the end of the fiscal year.

Managers should know the types of cases being worked and ensure that manual starts are done timely.

The Monthly Resource Report provides detailed FTE, inventory, and productivity data for FAC 7F programs, including Correspondence Exam. This report breaks down measures reported on the COBR for each campus, while aligning the Financial Reviews with the COBR, to assist the campuses with monitoring FTE for both Finance and COBR measures.

Items on the MRR:

SB/SE Campus Compliance and Taxpayer Services Compliance Examination (CCE) has two Customer Satisfaction Surveys. One is a written survey by mail, and the other is an Interactive Voice Response (IVR) by telephone. The Customer Satisfaction mail and IVR surveys are for Examination Operation customers.

Surveying taxpayers allows us to identify what we are doing right, as well as areas for improvement in order to deliver top quality service to America¡¯s taxpayers. Improving customer satisfaction requires the combined efforts of all IRS employees. Front-line employees and managers are the primary providers of service to taxpayers, and can directly impact taxpayer perceptions of IRS courtesy, professionalism, accuracy, timeliness, and fairness through the actions they take (or fail to take).

For each function, Customer Satisfaction survey results are reported annually at the National level. Customer Satisfaction Survey Reports for Campus Reporting Compliance are located at: Customer Satisfaction Surveys Program

To provide taxpayers with complete anonymity when providing their responses, a private market research firm is used to survey taxpayers with whom we interact. This company compiles the raw data from taxpayer responses.

Each Business Operating Division (BOD) has at least one Customer Satisfaction Coordinator in HQ who is familiar with the results and reports for their function. For CCE, the BOD Coordinator is in Planning and Performance Monitoring (PPM). SB/SE Research receives the raw data and compiles the results into quarterly and annual reports.

PPM (for SB/SE) and PM (Program Management for W&I) staff monitors and analyzes these reports to identify improvement opportunities throughout the year. Managers should communicate improvement areas to their employees.

See IRM 21.10.4.5, SB/SE CCE Taxpayer Services Exam Telephone Customer Satisfaction Survey, for further information.

Work Plans are based on projected availability of inventory, Field Work Plans, historical data, and campus staffing. SB/SE Campus Exam/AUR FAC 7F Work Plan programs include:

The Work Plan includes three Planning Periods (PP):

Work Plans are established and monitored in three FTE categories:

Work Plans change throughout the year depending on different factors, such as peak months for mail receipts, telephone calls, pre-refund audits, and inventory availability. Changes to the Work Plans are done through the Financial Review and Hiring Plan process throughout the year. This is monitored by SB/SE Exam Planning and Performance Analysis (PPA), and the campus operations. In Taxpayer Services, Examination Policy & Coordination and PM HQ analysts monitor the work plan.

In order to reduce inventory, it may be necessary to request additional staffing. Sites must submit requests for additional FTE and/or hiring exceptions through PPM and F&S

HQ staff monitors the use of FTE to ensure adherence to the Work Plan for each program, and coordinates with the Joint Operations Center (JOC) to ensure adherence to telephone staffing requirements, so that program goals are achieved.

Managers must schedule available staffing for each planning period based on the correspondence workload and telephone staffing schedules. This includes scheduling of overtime, training, and seasonal furloughs.

Managers are responsible for accurate reporting of Time and Attendance (T&A) in the Totally Automated Personnel System (TAPS)/Single Entry Time Reporting (SETR) system. This includes correct coding for new, reassigned, and detailed employees. Managers will verify and validate all T&As and will input corrected T&As and/or IPR adjustments when errors are identified. Managers will ensure the correct posting of SETR codes as follows:

Managers are expected to monitor reports weekly to ensure their employees are reporting time correctly to direct (Not Function Code 990) and overhead (Function Code 990) OFPs (Organization/Function/Program). The following reports are available for resource monitoring:

HQ Planning and Performance Monitoring (PPM) staff maintains the OFP PC List available at: SBSE Combined Campus Reports- SBSE . Managers should ensure that the most current listing is being used by all employees. Requests for new program codes must be made through PPM.

Managers must be consistently aware of changes to staffing and relate that information to the Operation Technical Advisor responsible for preparing the Hiring Plans. This includes gains and losses, LWOP/AWOL/Comp/Credit, overtime, and training. This is important for accurate projections for the Financial Reviews and Hiring Plans, and for Work Plan development for the next Fiscal Year.

Managers are responsible for:

Hours are reported on Form 3081, Employee Time Report, by 5th digit program code.

Inventory volumes (inventory, receipts, production) are reported via Batch/Block Tracking System (BBTS) on the WP&C

WP&C Program Analyst Report (PC6240) provides inventory volumes for receipts, closures, and open inventory. Used for monthly COBR reports.

Audit Reconsideration cases must be controlled on CEAS and/or IDRS (TXMOD) within 14 days of receipt. See IRM 4.13.3.1.7, Controlling the Case.

The Virtual Call Center (Enterprise) links through a central location UCCE system used in Exam sites.

Intelligent Call Management (ICM) routes calls based on UCCE data (specific set of characteristics) to the site with the longest available agent in the appropriate skill group. If no agent is available, the call is queued at the Enterprise level until an agent becomes available and only then is it routed to a site.

All Toll-Free telephone data is captured daily and stored in the web-based Enterprise Telephone Data (ETD) Warehouse. ETD stores data for historical use and also produces daily, weekly and ad hoc reports at the national (Executive Level Summary) and site level, including directorate roll-ups of remote sites. ETD also stores raw data captured from the ACDs and the data is available for research and troubleshooting. Site-level measures are also available on ETD when appropriate.

The role of a manager, in the Enterprise environment, is to ensure the right number of people with the right skills are available to answer calls.

JOC programs ICM (through scripts that use business rules) for maximum call routing efficiency, based on demand and assistor availability.

UCCE telephone system provides monitoring capabilities, data base records and management information.

The UCCE telephone system gives managers and Systems Analysts (SAs) access to most of the features such as:

Each Manager ensures all employees scheduled for telephone duty are signed into the UCCE systems and their name is displayed on Aceyus. This allows the manager to see the current phone status of each employee.

Review the screens for all the following:

JOC controls all announcements and scripts used on toll-free telephone numbers.

Announcements are valuable tools to:

As a Compliance manager, telephone data is available to assist you in evaluating the service being given to taxpayers and determining the efficiency and availability of site-level staff.

Managers and Systems Analysts (SA) must determine on a half-hourly basis by application if staff is available as scheduled. If less than the required number of agents is signed on, an explanation is required per adherence guidelines. This is normally accomplished by contacting the JOC Monitoring Room to notify JOC of the shortage and the reason (i.e., local inclement weather) the site will be understaffed.

Managers must ensure their employees are signed on to the telephone system and taking calls when scheduled. This reduces shrinkage, which is considered unscheduled time away from normal scheduled activities. Examples of shrinkage include:

JOC, in collaboration with Compliance headquarters and site management, makes daily real-time adjustments to staffing levels based on actual demand and actual staffing.

Managers should ensure all employees assigned to answer calls are at their workstations taking calls.

Managers will be notified by local site System Administrators (SA) or Department Managers if changes are needed in scheduled staffing based on contacts from JOC. This could include adding staff in a specific agent group or taking employees off the telephones to do other work. It is important for managers to minimize the amount of time it takes for employees to transition to a different work assignment, i.e. to start taking calls or to start other work.

Employees may need to make outgoing calls to secure additional information to resolve an inquiry.

Employees making outgoing calls on their UCCE phones are not counted as part of ready staffing for site level adherence to schedule, nor are they considered in routing calls. Managers should monitor the number of outgoing calls to ensure adherence to IRM 4.19.13.11.1, Taxpayer Responses ¡ª Prior to Status 24.

The wrap time for an employee for outgoing calls should be appropriate to the type of call.

A site may receive calls normally not handled when there is a hardware or network failure. When failures occur, calls do not route out to Intelligent Call Management (ICM) but instead queue locally. Site system administrators (SAs) are responsible for identifying calls in applications not currently staffed and contacting site management to place employees in the appropriate agent group to handle the call or write a referral if the call cannot be fully answered.

Efficient telephone staffing is one of the keys to meeting the planned Level of Service (LOS).

Managers must ensure staffing is efficient. An increase to the AHT can impact Level Of Service (LOS) and other business measures and in turn increase the need for staff. Circuit availability may also be impacted.

Information is available from system reports for you to monitor the efficiency of your staff. Reports available include:

End of day activities involve reviewing the Aceyus screens for the following:

An end of shift review of UCCE system concerns and problems should be completed. These should be shared with the manager(s) responsible for the next phone shift/rotation. This allows for a review of assistors signing-on for the next shift at the start of their Tour of Duty (TOD) to help take calls when in the phone rotation.

The System Administrator/Telephone Analyst (SA/TA) is a valuable resource person regarding the features of the UCCE system.

Managers must coordinate with their SA/TA on any activity limiting the sites ability to deliver its commitment for scheduled Automated Call Distributor (ACD) time.

The SA/TA provides assistance on the following:

Manager calls should be very rare. While tax examiners are encouraged to make every effort to handle taxpayer assistance calls, there are instances in which managerial calls are warranted, such as,

If an assistor refers an excessive number of calls, it is likely that additional training and coaching is needed in Effective Communication and/or Working with Difficult Taxpayers.

Remember everyone in the IRS is an advocate for the taxpayer. Appropriate actions should be taken to correct the taxpayer¡¯s problem on first contact. obÌåÓýever, if you cannot correct the problem AND the taxpayer¡¯s issue meets Taxpayer Advocate Service (TAS) criteria, as outlined in IRM 13.1, Taxpayer Advocate Case Procedures, refer the case to TAS using Form 911.

Encourage assistors to practice techniques to diffuse a taxpayer's anger, reassure taxpayers that they can assist with the issue, and make every effort to handle the call themselves. obÌåÓýever, some taxpayers:

Telephone monitoring allows managers to determine whether the employee:

See IRM 1.4.16.8.2, Unified Contact Center Enterprise (UCCE) Reports, for information.

Critical Job Element (CJE) 5, Business Results - Efficiency, provides the performance expectations for Timeliness and Meeting Deadlines, Time Utilization, and Workload Management. This involves the following:

Consider the following factors when performing a Workload Management/Efficiency review:

The review can be performed by directly observing the employee (side by side) or reconstructing the actions taken by the employee during the defined period. Typically, this would be a block of time ranging from one to four hours or two complete cases and will include, but is not limited to, the following:

Conducting the review using the side by side approach (as discussed above), will allow the manager to complete the reviews timely and improve the quality of the feedback.

Workload Management/Efficiency reviews determine if an employee is:

Management is responsible for communicating expectations and evaluating employee performance relative to CJE 5, Business Results-Efficiency, pertaining to Timeliness, Time Utilization and Workload Management.

Follow guidance in the National Agreement regarding the rating of work performance.

Evaluative reviews must be recorded in accordance with the National Agreement established between National Treasury Employees Union (NTEU) and management.

Conduct a minimum of two evaluative reviews (phone or paper) for each employee per month. The number and times for monitoring will be set by the Operation or Department Manager.

Managers are required to perform a minimum of one workload review per quarter for each employee. For Correspondence Examiner Technicians (GS-0503) and Tax Examiners (GS-0592), the workload review will consist of one bin review, and one day after/time utilization review. For additional information, refer to the Training Course 22394-002 ¡°Employee Performance Feedback for Correspondence Examination Managers¡±.

Evaluative reviews must be conducted by a manager or an individual in an official acting manager capacity.

When conducting case reviews, ensure recordation is input into the Embedded Quality Review System (EQRS).

Use the Employee Feedback Report on EQRS for sharing evaluative monitoring results. Refer to Article 12 of the National Agreement II on the time frame for sharing these reviews with the employee. If you do not meet these time frames (i.e., due to unexpected leave, etc.), notate the reason on the review sheet.

Obtain the employees acknowledgment on the designated form. Provide one copy to the employee and retain the other copy for the Employee's Performance Folder. (EPF). Be sure to sanitize when appropriate.

If for some reason reviews cannot be conducted on an employee (e.g., extended illness, furlough, managerial absence, etc.), a review waiver or other documentation is placed in the Employee Performance File (EPF) explaining why the required number of reviews were not conducted.

Department managers must ensure team managers conduct sufficient evaluative reviews to provide employees with a well documented evaluation. An EQRS Report is available for this purpose.

Department managers must provide monthly feedback to front line managers regarding adherence to the review requirement. This feedback addresses number of reviews conducted for each employee, type of review (paper, phones, targeted) and types of errors identified.

The Taxpayer Advocate Service (TAS) is an independent organization within IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

A referral to a TAS office should be made if the IRS employee receives a taxpayer contact, and the employee cannot initiate action to resolve the taxpayer's inquiry or provide the relief requested by the taxpayer. A taxpayer does not have to specifically request TAS assistance to be referred to TAS.

Exam employees use IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, to determine if a taxpayer's case meets any of the TAS Case Criteria, 1 through 9, found in IRM 13.1.7.2, Introduction to TAS Case Criteria.

Exam Managers must approve Form 911 /Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), with Criteria Code 5 through 7. Managers may delegate this responsibility to another person.

E-911, criteria 1 through 4 and 8, is systemically routed directly to TAS. Upon completion of the review, select one of the following actions:

For additional information regarding TAS guidelines within SB/SE Exam, see IRM 4.19.13.24, Taxpayer Advocate Service (TAS) Procedures.

Clerical employees perform various administrative duties which support the IRS's ability to provide customer service. They may include the following:

You should focus not only on the employees ability to complete their assignments, but also on their ability to set priorities and complete assignments independently and expeditiously. You must conduct monthly reviews to determine the accuracy and timeliness of employees' work.

Clerical reviews should also address the clerical work process (For example, Form 3210 acknowledgement and follow-up.).

Documented monitoring is a part of the evaluation process. The National Agreement governs such recordings. When completing reviews, ensure they are:

A manager narrates the review using enough detail to support their assessment. Clearly identify to the employee actions taken (or not taken) to accomplish the Critical Job Elements (CJE). The EQRS automatically identifies the critical element for each action addressed. Give examples of what employee said and examples of what could have been said.

When conducting a live review, do not interrupt a call unless the employee is:

Sharing monitoring results is a two-way communication. The Employee Feedback Report on EQRS is available for this purpose and must be used. After sharing the review, managers must determine if the employee agrees with their assessment.

Managers must follow the time frames for sharing performance feedback outlined in the current IRS/NTEU National Agreement, which states the following:

If employee performance indicates a need for improvement, discussions should reference the current review and prior reviews to identify the observed progress. Identify and complete actions to assist the employee such as additional training or coaching.

To ensure appropriate corrective actions are taken on errors found in case reviews, Exam employees will follow the following instructions:

Determine if additional monitoring/review is necessary based on the following factors:

Managers and/or their lead technical employees can perform non-evaluative monitoring on the following:

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

When implementing major procedural revisions, non-evaluative reviews can help managers determine if additional discussion and procedural reviews during group meetings may be needed.

Non-evaluative or coaching reviews do not contain a written rating. Share the results orally. Some documentation is appropriate to establish it actually occurred. EQRS may be used to track employee development for this purpose. Have the employee initial and date. Provide one copy for the employee and retain the other copy in the employees drop file.

Non-evaluative or coaching reviews have a significant impact on how the taxpayer is treated, since our employee can take immediate advantage of our experience. The manager or the lead employee should conduct the review; however, occasionally delegating these duties to a skilled journey level employee, for training purposes, may be appropriate.

Non-evaluative reviews can help the manager and employee determine progress as a result of training and coaching conducted as part of a performance improvement plan.

A non-evaluative targeted review is one in which an entire call or case is not reviewed. These reviews may serve as indicators for areas where additional evaluative monitoring should be conducted.

Accomplish non-evaluative paper or procedural reviews using the same guidelines as provided in workload reviews.

Clearly explain any problems you identify and provide guidance for the employee to improve performance.

The following IDRS Command Codes (CC) are available to review on-line adjustments:

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

Use CC QRIND with CC RVIEW to control workloads. CC QRIND requests a summary of an employee¡¯s transactions available for review for a specific day. Evaluate adherence to IDRS security and procedures. It is useful to keep a control log of the CC QRIND reviews.

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

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

Each director, operation and department manager should complete an operational review of each subordinate component no less than every other year Directors may increase the frequency. Refundable Credits Examination Operation (RCEO) Directors/Planning & Analysis Staff will complete an Operation Site Review on each of the five Taxpayer Service campuses every year

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

Each Operation and Department Manager will maintain an operational review schedule showing the date of the prior review and the scheduled and actual review dates for each component for which they are responsible. Prepare a schedule of planned reviews at the beginning of each fiscal year and no later than November 1st. Schedule review to ensure that all teams are addressed. Provide the schedule to the Operations Manager or Director as appropriate.

Operational reviews are performed by:

A Department Manager's review should cover a majority of the team's and employees¡¯ responsibilities. Review should include but is not limited to; employee leave and attendance, workload management and inventory controls, EPF maintenance, timekeeping records, status of prior Headquarter Policy review action items and identified training needs of employees, specific feedback and action items as required.

An Operation Manager's review should cover a majority of all operational reviews completed by the Department Manager. The review should focus on the overall health of the Department including efficiencies and program enhancements, risk management, succession planning and staffing, statute controls, special projects, best practices, status of prior Headquarter Policy review action items, operational goals and future planning, specific feedback and action items as required.

Director/Planning & Analysis¡¯ staff review should cover the Operation¡¯s internal controls, best practices, risk operationalization, statute protection, staffing, succession planning, employee development, and the status of operational goals, status of prior Headquarter Policy review action items and future planning, specific feedback and action items as required.

Each Operation and Department Manager should review the manager¡¯s Position Description and Performance Management System (PMS) expectations prior to starting the review.

Request the information needed from the manager in advance, generally 30 days. This will ensure all information is available at the start of the review.

Each Manager will set required reviews for each component. This may include the following items, but not limited to:

A current EPF check sheet/template should be included in all EPF folders. It is recommended when EPFs are reviewed:

The scope of the Operational Review should include the applicable review topics. Additional review topics may be added at the discretion of the reviewer.

Allow sufficient time for performing the review, writing the report, and providing feedback from the final report to the manager or director as appropriate.

It is not intended that the review be completed all at once. Any item reviewed before the scheduled operational review should not be repeated. obÌåÓýever, the results of such reviews should be included in the documented annual review,

Each operational review document should be prepared by the reviewer and be addressed to the applicable manager, department manager or operation manager

The review document should be issued promptly upon completion of the review. For purposes of assessing the timeliness of the review, the document date will be the same as the review completion date.

SB/SE Campus Exam/AUR leadership will provide managers with recommended operational review documents.

The operational review document should address Leadership, Employee Satisfaction, Customer Satisfaction, Business Results - Program Performance and Delivery and list the applicable review topics and every element reviewed. Include the following:

To provide continuity and a record of the problems and progress of each organizational component, the operational review document and all follow-up action items should be maintained in file folders or binders by organizational component. A signed and dated copy of the initialed operational review and all follow-up documentation should be placed in the EPF of the appropriate manager for future use in the evaluation process.

Managers should follow up to ensure timely accomplishment of the action item(s) identified in their reviews. One method to document follow-up is to leave a few blank lines below each action item in the operational review. The reviewer can then document follow-up results directly on the file copy of the review and will not have to initiate another document describing the follow-up.

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

This report contains all cases controlled to an IDRS employee number (in IRS received date order) and managers use this report to:

This reports below are available in Control-D every Monday morning:

The information in the AAL data fields provides proper case management. The following data fields are shown for each case on the report:

The Activity Code data field on the report is important to monitor. Activity codes should be up to date, consist of appropriate timeframes, and reflect current activity. Check activity codes to ensure:

The Manager/Lead must review this report to ensure cases are being worked in priority order according to IRS received dates (FIFO ¨C First-In, First-Out).

Manager/Lead must provide employee with the page(s) (either electronically or by paper) of the report where the cases are controlled to their IDRS number. Annotate cases for follow-up actions by COB Monday or Tuesday. Highlight the cases on the report where:

The employee will notate, on the bottom of the page, the actions taken on each case worked. Annotations should include C - Closed; U - Update; or S - STAUP input. The report should be returned to the Manager/Lead by close of business Thursday. The employee should work cases in the following priority order:

The reports should be maintained for three months in the Employee Performance File (EPF).

This report identifies cases when two or more employees have an open control base on the same TIN. It identifies the employee's IDRS numbers, tax year, and category for the duplicate controls.

This report is available in Control-D every Monday morning:

Managers must use this report to identify when there are multiple control bases on the same account. Identify the following:

The information in the Multiple Case Listing data fields provides for proper case management. The report will show up to nine (9) multiple case controls. The following data fields are shown for each case on the report:

The Manager/Lead MUST:

Managers are responsible for ensuring all employees within their jurisdiction are trained to identify imminent statutes and actions needed to protect statutes. Statute of Limitations is covered in Lesson 5 of training course 18664, Correspondence Examination Procedural, General Program Casework Information (Student Guide), for new hire employees in the Correspondence Examination Area.

A Statute Awareness Briefing and a 7114 meeting are required to be given to each employee annually. The meetings remind each employee of their responsibility to identify statutes and protect the government¡¯s interest in all casework and re-enforce that failure to properly protect a statute could result in disciplinary actions up to and including removal from the IRS.

First line supervisors of personnel working statute cases will conduct periodic reviews of cases assigned to the employees. The purpose of the review process is to ensure that employees are processing cases properly and in a timely manner. Additional IDRS training, research guidance, or counseling may be warranted if deficiencies are noted. See IRM 25.6.1.4.4, Necessity of Managerial Review, and IRM 25.6.23.4.2, Campus Manager Responsibilities, for more details.

If a legal tax assessment is not made timely within the prescribed period for assessment or Assessment Statute Expiration Date (ASED), it is considered a ¡®barred assessment¡¯. Barred assessments are a revenue loss to the IRS including credits transferred to Excess Collections. See IRM 25.6.1.13.2.8.5, Statute Expiration Reporting Responsibilities and Procedures for Campus Exam/AUR, for more details on the reporting process and completion of required forms.

Management is required to review all barred statute reports to identify trends or gaps within their Operations to prevent future occurrences. Information on completed Form 3999, Statute Expiration Report to identify appropriate measures for preventing similar problems from happening in the future. These measures may include alerts to raise awareness, training to improve skill or knowledge, or, in some instances, discipline to promote adherence to well known policies and procedures.

As listed:

Statute IRM References:

For general Compliance management responsibilities, refer to IRM 1.4.1, Resource Guide for Managers, Management Roles and Responsibilities and iManage - Home.

Specific program inventory guidelines are located in Part 4, Examining Process, and Part 5 Collecting Process.

Specific Quality Review guidelines are located in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.

Document matching programs consist of initiating outgoing correspondence (usually notices), incoming responses and/or telephone calls.

Depending on the campus policy, late replies to the document matching programs (replies received after the account has been adjusted) may or may not be worked in the Compliance function.

In addition to the reviews mentioned in IRM 1.4.29.6.1, Workload Management/Efficiency Reviews, for all Compliance managers, the following program specific reviews are required or recommended:

It is necessary for each manger to monitor the reports in IRM 1.4.29.

Each program generates its own set of unique reports. In addition, each program has certain reporting requirements to Headquarters. The reports and full descriptions are listed in the following IRMs:

Exam employees training consist of Basic Income Tax Law, formal classroom training in procedures, and applicable computer applications. Training is enhanced annually through Continuing Professional Education (CPE). This training is directed and controlled by the Training Coordinator (TC). The TC has the responsibility to ensure accreditation is given to course participants in the Integrated Talent Management (ITM) application at: ITM.

For Correspondence Examination training courses, refer to Campus Exam SERP Portal at: Exam Research Portal-Training.

The Tax Examining Technicians required training courses are listed in this section. Applicable on-the-job (OJI) period is provided for new program training. Contact your Training Coordinator for training needs of other positions.

For training information for employees with disabilities see IRM 1.4.20.24, Training of Employees with Disabilities. Internal Revenue Manual (IRM) Numerical Index, Learning and Education, provides broad policy and guidance needed to conduct and manage employee training and development. The following links provide additional information about Section 508 compliance.

On-the-job training (OJT) is an integral portion of our tax technician's training. Effective OJT instructors are vital to the success of the Tax Technicians training program. As a front-line manager, you must contribute to that success by carefully selecting the best OJI (On Job Instructors) and by periodically meeting with them to review progress as well as provide feedback and support.

All managers should meet with their employees at least once a week to discuss their progress.

Employees will receive annual training under the Continuing Professional Education (CPE) program, also referred to as Refresher Training. Local training needs, based on error trends and employee feedback, should be consolidated by the training coordinator. To keep employees informed of technical and procedural issues that relate to their jobs, mandatory and local training needs should always be included as part of the CPE. The timing for delivering CPE will be scheduled to ensure there is low impact to telephone and inventory schedules. In the event CPE training materials are not available for topics identified, development of new training material needs to be coordinated with the respective Headquarter analyst and Examination Training.

In addition to managerial training, such as New Managers Orientation, Frontline Managers Training, and Core Leadership Training, the following list of training classes is suggested, and some required, for Exam managers. These courses will serve to enhance your ability as an IRS Manager and Team Leader to communicate with peers and subordinates. It will assist you in making decisions that are in the best interest of your employees, the customer, and the organization.

iManage is a virtual community accessible only by IRS Managers. It provides information on the actual work you perform, advice such as performance evaluation tips and leave approval dos and don¡¯ts. In addition, there is a monitored discussion board where you can discuss things with other managers, such as time management tips, engagement, best practices and ¡°what if¡± scenarios. Access the iManage site at: iManage - Home.

Most of the links can be accessed without any special permission. obÌåÓýever, permission to access some of the Campus Exam/AUR SharePoint sites and shared folders is required. The iManage site automatically grants access to employees coded as managers in HR Connect. Follow the steps below to obtain permissions when required:

The My SB/SE Home Page, My SBSE is in the process of being phased out and replaced by the SB/SE Division site at Small Business Self Employed - Home , which contains links to Virtual Library - Home and other favorites.

SB/SE Examination, SB/SE Today .

SB/SE Campus Exam/AUR Reporting Compliance Operating Guidelines can be found on the SB/SE Examination Knowledge Management site at Virtual Library - Home .

COBR Reports

Targets At A Glance (TAAG)

Planning & Performance Monitoring:

Customer Satisfaction Survey Reports: Customer Satisfaction Surveys Program.

Centralized Quality Review (CQRS)

Embedded Quality Review (EQ)

Control D: Control-D MCC

Publishing Catalog: Find a Product

Servicewide Electronic Research Program (SERP): SERP

SB/SE Campus Exam/AUR Functional Management Training courses can be viewed by catalog number at: View by Catalog Number