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Part 1. Organization, Finance and Management

Chapter 4. Resource Guide for Managers

Section 16. Accounts Management Guide for Managers (Cont. 1)

1.4.16  Accounts Management Guide for Managers (Cont. 1)

1.4.16.5 
MONITORING AND REVIEWS

1.4.16.5.3 
Telephone Monitoring

1.4.16.5.3.1  (01-04-2008)
ASPECT

  1. Contact Recording is the preferred method of telephone monitoring. If this is not available, monitoring may be conducted through the ASPECT teleset. A manager signs on to their teleset by performing the following steps:

    1. Press the SIGN-ON button, located in the top left side of the teleset

    2. Enter ASPECT supervisory extension

    3. Enter password, usually the manager's ASPECT extension

    4. Press "SUPERVISOR" key

    5. Enter the extension of the assistor to be monitored

    6. press "ENTER"

    7. Press "RELEASE" key to end monitoring session

  2. If a manager does not have an ASPECT Teleset, they may monitor from a PBX phone by dialing the site assigned 800 number and follow voice prompts for:

    • Client number

    • Client password

    • Application number

  3. Managers should contact their system administrator for the appropriate telephone number and passwords or if they have difficulty monitoring remotely.

  4. Double plugging to review telephone calls may be performed for training purposes only and is non-evaluative.

1.4.16.5.3.2  (01-04-2008)
Contact Recording

  1. The implementation of Contact Recording, an automated quality monitoring system, provides an "instant replay" of employee and taxpayer interaction. Recordings are stored by employee Aspect number.

  2. The automated system captures voice and on-screen computer activity for later retrieval and review.

  3. Contact recordings are used for performance/managerial monitoring purposes only and are normally erased within 45 days.

  4. All calls are recorded in their entirety under contact recording. Continue to use monitoring sheets for your written record for evaluative purposes.

  5. Follow the time frames in the current IRS/NTEU National Agreement for sharing performance feedback.

  6. A separate sample of recorded calls is selected for quality review purposes and is not tracked to individual employees for evaluative purposes.

    Note:

    Refer to IRM 1.4.21.1.2.4 Managerial Requests for guidelines.

1.4.16.5.4  (01-04-2008)
Access to Recorded Calls

  1. There is a systemic report generated, no less than monthly, to notify employees of the number of calls recorded

  2. Employees may request access to a recorded call used for evaluative purposes and may listen to the call on official time

  3. At an employee's request, the employee and/or employee's representative and the manager will meet within two (2) business days, to listen to and discuss a recorded call together. The employee's representative, however must request and receive permission under IRC 6103 (1)(4)(A) to listen to calls involving return information.

1.4.16.5.5  (01-04-2008)
Evaluative

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

    • Conducted according to department or other requirements

    • Completed by a manager or an individual in an official acting manager capacity

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

    • Shared in a timely manner as required by the National Agreement

    Note:

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

  2. 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 identify the critical element for each action addressed. Give examples of what employee said and examples of what could have been said.

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

    • Advising the taxpayer/caller incorrectly

    • Providing discourteous service

    • Unable to answer the question

    • Threatened by a caller

    Note:

    EQRS is a standardized data repository with trend analysis capabilities and reporting capabilities to use for employee evaluations.

1.4.16.5.5.1  (01-04-2008)
Team Manager

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

  2. Managers must use the approved EQRS DCI for each applicable SPRG.

  3. Develop a method for recording the pertinent facts of the call. Ensure all information needed to determine if a call is correct or incorrect is captured.

  4. Conduct a minimum of two evaluative reviews per month (phone or paper) for each employee.

    Note:

    When an employee works in a blended environment (phones and paper) strive to review a proportionate combination throughout the rating period.

  5. Department managers 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.

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

    Note:

    At the discretion of the site, these waivers are approved at the department level.

1.4.16.5.5.2  (01-04-2008)
Feedback and Follow-up

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

    • Training

    • Employee's ongoing performance

    • Quality Review feedback

    • Required minimum monitoring

    Note:

    Use Aspect reports such as Wrap Time and Average Handle Time (AHT) as indicators to determine when additional monitoring is appropriate.

  2. On-the-Job instructors (OJIs) monitor trainees to provide constructive feedback and assist in employee development. Team leaders monitor side-by-side to improve work skills. This monitoring is non-evaluative and not formally documented.

1.4.16.5.5.3  (01-04-2008)
Sharing Results

  1. 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.

    If an employee Then
    Agrees

    1. Commend the positive aspects of the performance.

    2. Discuss areas for improvement.
    Disagrees

    • Obtain the cause of the disagreement.

    • Commend the positive aspects of the performance

    • Discuss openly to resolve disputed issues..

    • Discuss areas for improvement.

    • Develop plan to improve performance

    Note:

    Always ensure the employee has an understanding of the Accounts Management measures and goals and how they relate to the critical job elements of their position description.

  2. Share results of phone monitoring within three workdays. If incorrect information is given, the results must be shared within 8 business hours. Notate the reason on the review sheet if you do not meet these time frames, (e.g., due to unexpected leave, etc.).

  3. Obtain the employee's acknowledgment on the designated form. Provide one copy to the employee and retain the other copy for the Employee's Performance File (EPF). Sanitize all employee data containing a social security number or name.

1.4.16.5.6  (01-04-2008)
Paper Inventory

  1. Paper Inventory includes Adjustments Correspondence, Telephone Accounts, and Taxpayer Relations cases.

  2. Conduct a total desk audit (overall review of all cases being worked) of an employee's work. The desk audit includes but is not limited to the following:

    • Representative sampling of open cases (including overaged and uncontrolled)

    • Representative sampling of closed cases (including completed tax adjustments, referrals, and correspondence responses)

    • Physical review of cases kept in the work area

    • Proper storage of "Official Use Only" and customer documents

  3. Perform reviews for each employee a minimum of two times per quarter.

  4. Workload reviews determine if an employee is:

    1. Following procedural guidelines

    2. Transcribing pertinent data accurately

    3. Analyzing data correctly

    4. Making correct decisions

    5. Initiating effective follow up actions

    6. Giving the customer quality service

1.4.16.5.6.1  (01-04-2008)
General Guidelines

  1. Focus a Paper Inventory review on the process the employee used to resolve the case and the disposition. Consider the following factors when determining the frequency and volumes of work reviews:

    • Level of training and experience of the employee

    • Inventory fluctuations

    • Quality vs. quantity

    • Overage percentages

    • Specialization of work

  2. All reviews must be documented. Include all findings, initials and date. Notate the open case history sheet that a review was conducted. Conduct a random sample that considers the entire work universe. Base all decisions for the rating on the documented information. Refer to specific sections of the IRM for local guidelines to support your review and rating.

  3. Observe, modify and document an employee's daily work performance as it relates to their critical elements. Determine how well the employee's performance applies to the ratings for the critical elements. Workload reviews form the basis of the employee's annual rating, therefore, if a manager has followed the monitoring plan, their assessment should not surprise the employee.

  4. Follow guidance in the National Agreement regarding the rating of work. Determine the employee's performance in each critical element. Consider their training level and experience as well as grade. For example, the description for the "exceeds fully successful" rating may refer to resolving unusual and complex cases. A complex case for a grade five employee may be a routine case for a grade eight employee.

1.4.16.5.6.2  (01-04-2008)
Sharing Results

  1. Share Paper Inventory reviews in the same manner you share evaluative monitoring reviews. Share the reviews with the employee as soon as possible.

  2. If performance improvement is needed, identify and complete actions to aid that improvement, such as scheduling training or coaching.

  3. Managers must share reviews (other than telephone monitoring) within 15 workdays.

1.4.16.5.7  (01-04-2008)
Adjustments IDRS Reviews

  1. Ensure the integrity and accuracy of adjustments made to taxpayer accounts. Review 100 percent of on-line transactions for each newly trained Customer Service Representative (CSR) until the employee's performance is satisfactory (the employee consistently inputs correct adjustments). Follow up with ongoing sample reviews. Reinstate 100 percent reviews if determined that a performance problem exists.

1.4.16.5.7.1  (01-04-2008)
Adjustments Review Command Codes

  1. Use the following IDRS command codes (CC), found in IRM 2.4.5 Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System, Quality Review to review on-line adjustments:

    • QRADD

    • QRIND

    • RVIEW

    • QRACN

  2. 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.

  3. Use CC QRIND with CC RVIEW to control workloads. CC QRIND requests a summary of a CSR'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.

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

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

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

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

1.4.16.5.7.2  (01-04-2008)
Focus of Adjustment Reviews

  1. IDRS adjustment reviews help do the following:

    • Prevent unpostables

    • Ensure prompt correction of errors

  2. Determine if employees use appropriate IRM procedures to input adjustments. To ensure overall quality of the work, if a performance problem exists, consider requiring review/approval of any or all IDRS adjustments.

  3. Review a sample of IDRS adjustments with source documents, focusing on the following areas:

    1. Appropriate source documents

    2. Accurate and complete input data

    3. Proper hold codes

    4. Correct priority codes

    5. Accurate source codes

    6. Appropriate blocking series

    7. Appropriate reason codes

    8. Complete remarks section

    Note:

    When an inappropriate or incorrect adjustment identified by CQRS needs immediate corrective action, input CC TERUP on IDRS. The reviewer then enters "Flash" in the NQRS remarks section to alert the site of this case.

1.4.16.5.7.3  (01-04-2008)
Delegating Adjustment Reviews

  1. A manager may delegate the IDRS reviews, but an employee may not conduct a review of their own cases.

  2. If a manager delegates the review, the employee conducting the review briefs the manager and the employee involved.

1.4.16.5.8  (01-04-2008)
Non-Evaluative or Coaching Reviews

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

    • Telephone calls

    • Paper Inventory reviews

    • Certain issues (e.g. Disclosure)

  2. 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 technical employee. This enables the manager and/or their lead to receive employee feedback and transfer operational goals informally.

  3. Non-evaluative or coaching reviews do not contain a written rating. Share the results orally. Some documentation is appropriate 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 employee's drop file.

  4. Non-evaluative or coaching reviews have a significant impact on how our callers are 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.

  5. Conduct a minimum of two non-evaluative targeted reviews per employee per month if customer accuracy errors are identified on use of the Probe & Response Guide. This applies only to employees staffing tax law applications.

    Note:

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

    Example:

    An example of non-evaluative targeted monitoring is to listen to the call to determine if the employee has accurately identified the customer's issue, made a determination that use of the Probe and Response Guide is required and proceeds to follow the guide to respond to the caller.

    Reminder:

    It is not necessary to listen to the entire call once it is determined the correct procedures from the Probe and Response Guide are being followed.

  6. If it is determined during the targeted review the employee is not following the Probe and Response Guide, use your discretion whether to listen to the entire call and document as an evaluative review.

1.4.16.5.8.1  (01-04-2008)
Non-Evaluative Monitoring

  1. Non-evaluative reviews are conducted for a number of reasons (e.g., disclosure, history items, etc.).

  2. Non-evaluative target reviews help focus on issues causing high error rates.

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

  4. 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.

  5. When an employee is having difficulty dealing with a caller, non-evaluative monitoring allows the manager to assist the employee, if needed.

1.4.16.5.8.2  (01-04-2008)
Side by Side Monitoring

  1. You can accomplish non-evaluative monitoring by utilizing periodic side-by-side reviews, when deemed appropriate, or requested by an employee. Use the optional telephone jack (double plugging) on the employee's teleset. Apply this technique when circumstances merit an in-depth discussion for training purposes.

  2. You may delegate this non-evaluative review to your lead CSR or an OJI. Periodically, delegate this non-evaluative review to experienced CSRs to foster the team approach to improve your group's performance. This approach will ultimately improve the work process.

    Note:

    Double plugging, as an introduction to the job by new CSRs with experienced employees, is a good training tool.

1.4.16.5.8.3  (01-04-2008)
Non-Evaluative Paper/Procedural Reviews

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

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

1.4.16.5.9  (01-04-2008)
Clerical Reviews

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

    1. Timekeeping

    2. Mail receipt and distribution

    3. Typing

    4. Log or lists of controls and information

    5. Maintenance of files

    6. Receiving telephone calls

    7. Other duties as assigned

  2. You should focus not only on the employee's 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.

  3. Clerical reviews should also address the clerical work process (i.e. Form 3210 acknowledgement and follow-up)

1.4.16.5.10  (01-04-2008)
Mandatory Reviews for Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order (ATAO)

  1. 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. TAS has not clarified its existing criteria to include equitable treatment and taxpayer rights, specifically an area for interest of the taxpayer and Public Policy.

    Note:

    Public Policy cases, Criteria Code 9, will be brought in the program as determined solely by the National Taxpayer Advocate (NTA).

  2. 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. Any taxpayer contact that meets any of the criteria listed in the IRM 13.1.7.2, TAS Case Criteria should be forwarded to the local Taxpayer Advocate for special handling using Form 911/e911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Service Assistance Order). The NTA toll-free number, 1–877–777–4778 or TTY/TDD 1–800–829–4059 should be provided to the taxpayer and the taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service they received

  3. All Form 911/e911 (with criteria code 5 through 8) must be approved by Customer Service Representative's (CSR) manager. Managers may delegate this responsibility to another person.

  4. All Form e911 (with criteria code 1 through 4) must be systemically routed to Taxpayer Advocate Service (TAS). Upon completion of the review, select one of the following actions:

    • Approve (correctly identified and completed referrals). This action will route the e911 to TAS and remove it from your inventory.

    • Reject (return e911 to the originator). Add a note to explain reason for rejection.

  5. A referral to a TAS office is not necessary even if TAS case criteria are met if the IRS employee can resolve a taxpayer's inquiry or provide the relie requested, as outlined in IRM 13.1.7.4 Same Day Resolution by Operations. However, if the review is not resolved the same day (within 24 hours), DI sends the form electronically from the manager's inventory to the TAS inventory.

    Note:

    Although you cannot completely resolve the issue with 24 hours, if you have taken steps within 24 hours to resolve the taxpayer's issue, these cases also meet the definition of same day. Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS.

  6. The following types of cases should not be referred to TAS:

    1. The taxpayer's complaint or inquiry only questions the constitutionality of the tax system.

    2. Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.

  7. If TAS determines the Form 911/e911 does not meet their criteria, they return a paper copy of the Form 911 (with explanation) to the Erroneous Referral Coordinator who forwards to the originator's manager.

1.4.16.6  (01-04-2008)
OPERATIONAL REVIEWS OVERVIEW

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

  2. Reviews are conducted by Planning and Analysis staff.

1.4.16.6.1  (01-04-2008)
Planning and Analysis

  1. Planning and Analysis (P&A) must:

    1. Evaluate and assess

    2. Identify areas to improve

    3. Establish target dates for improvement

    4. Identify and praise accomplishments

    5. Provide a follow-up on action items

  2. The review should address:

    • Workload management practices

    • Personnel management practices

    • Administrative practices

  3. Compare the above practices to the following:

    1. Mission statement

    2. Policies and regulations

    3. National Agreement

    4. Memos of Understanding (MOUs)

    5. Program letters

    6. Business measures and goals

  4. Prepare a schedule of planned reviews at the beginning of each fiscal year and no later than November 1st. Provide the schedule to the Operation Manager, or Director, as appropriate.

  5. Request the information needed from the manager 30 days in advance, so all information is available at the start of the review. This may include the following items:

    1. Employee Performance Files (EPF)

    2. Personnel Files

    3. Drop Files (including meeting minutes)

    4. Training Files

    5. Employee Survey Satisfaction results

    6. WP&C data

    7. WITS data

    8. Local Inventory reports

    9. Aged case listings

    10. Sample of closed cases

    11. Sample of open cases

    12. Average handle time reports

    13. Adherence reports

    14. Transfer reports

    15. Aspect reports

    16. Security reviews

    17. Totally Automated Personnel System (TAPS) data

    18. Leave tracking

    19. Evaluation/Midyear tracking

    20. Quality/Productivity/Improvement Initiatives

    21. Engagement Plans/Activities

    22. Updates on ES Tracker data

  6. It is recommended when reviewing a Team Manager (TM) that you review a minimum of six EPFs; including a work leader, one team clerk/secretary and four CSRs or tax examiners. Also, try to review EPFs of employees with different levels of experience.

    Note:

    Generally, department managers schedule one or two team reviews a month.

  7. It is recommended when reviewing a Department Manager (DM) that you review at least half of all EPFs of those who directly report to the DM, plus samples of employees' EPFs from teams within that department.

    Note:

    A review of a DM may take about two weeks.

  8. Obtain assistance, as needed, on completing technical portions of the review such as the closed case reviews from the Quality or PAS Units. Operations Managers may also obtain assistance from the P&A staff to assist with department reviews.

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

    Note:

    The feedback should follow the critical elements (i.e., leadership, employee satisfaction, customer satisfaction, business results) and specify items reviewed.

  10. Promptly document the operation review in a memorandum to the appropriate manager or department head. Include the following in the memorandum:

    • Summary of the observations (positive and negative)

    • Recommendations and action items

    • Follow-up dates

  11. Maintain a copy of the memorandum in the office files and one in the manager's EPF. Be sure to follow-up timely with the manager on action items. Document all follow-up actions.

1.4.16.6.2  (01-04-2008)
Department, Operation or Frontline Manager

  1. The Operational Review should cover the following:

    1. Personnel management practices

    2. Workload management practices

    3. Administrative, security, safety practices

    4. Manager's organization

  2. Review personnel management practices of maintaining Employee Personnel Files (EPF), Drop files and Personal/Training files for the following:

    1. Critical Job Elements (CJEs) and Performance Plan Receipt (Form 6774)

    2. Seasonal agreements (if applicable)

    3. Training and OJT documentation

    4. Evaluative reviews, including content, scope and amounts (Front line manager)

    5. Mid-year progress reviews (Front line manager)

    6. Performance reviews (Department manager)

    7. Operation reviews (Department and Operations manager)

    8. Evaluations

    9. Poor performance handling

    10. Awards

    11. Non-evaluative reviews and coaching

    12. Position management

    13. Leave administration

    14. Employee development

    15. Communication including team meetings

    16. Employee satisfaction

  3. Review Workload Management Practices for the following:

    Note:

    All reviews must be documented in writing.

    1. Quality of work performed in function (phones and paper). For example, acknowledgement and follow-up of Form 3210.

    2. Timeliness of work performed in function (paper)

    3. Expectations for phone functions

    4. Utilization of lead employee

  4. Review Administrative, Security, Privacy and Safety Practices, including the following:

    Note:

    UNAX is now administered by the Office of Privacy.

    1. Time reporting

    2. UNAX completed or scheduled for all employees

    3. POSH completed or scheduled for all employees

    4. Release/Recall correctly updated

    5. Rules of Conduct meetings held

    6. Security reviews

    7. e-WFM information input timely

    8. Correctness of TAPS information

  5. Review Manager's organization effectiveness:

    • Timeliness of controlled responses

    • Effectiveness of method for managing tasks or assignments

    • Completeness, thoroughness, timeliness of reviews, projects, etc.

1.4.16.7  (01-04-2008)
QUALITY REVIEWS

  1. Quality Review is an integral part of the Quality Assurance Program within Accounts Management. Quality measurements are used to evaluate specific site performance in the Annual Performance Plan (APP), which replaces the Annual Ongoing Business Operations Section of the Business Master Plan (BMP), Strategic Plan and Budget (SPB).

  2. Quality, as it applies to Accounts Management employees, is based on five principles:

    1. Professionalism

    2. Customer Accuracy

    3. Procedural Accuracy

    4. Regulatory Accuracy

    5. Timeliness

1.4.16.7.1  (01-04-2008)
Measures

  1. The implementation of the Embedded Quality (EQ) process has resulted in changes to the measurement of quality in Accounts Management.

  2. Customer Accuracy, the first of the three Embedded Quality measures being implemented, measures whether a correct response is provided.

  3. Timeliness, the second measure determines whether case actions were taken in a timely manner based on procedural requirements.

  4. Professionalism, the third measure measures the appropriate treatment of callers.

  5. Refer to the Program Letter for your BOD and campus for site-specific goals.

1.4.16.7.2  (01-04-2008)
Assurance Components

  1. The site’s EQ Improvement Plan (Quality Action Plan) is the road map used by the sites to ensure EQ objectives are met or exceeded. Plans outline key actions in support of fiscal year EQ goals.

  2. Recommended Plan Content:

    • Distinct sections for each Specialized Product Review Group (SPRG)

    • Improvement actions based on specific (e.g., attributes and case types) Customer Accuracy trends

    • Employee engagement activities to foster accountability

    • Communication Strategy to share information on objectives and performance including improvement opportunities and related corrective actions

    • Periodic analysis of top accuracy drivers to determine specific causes.

  3. The Quality Assurance process provides a method to plan, measure, review and revise the quality of work throughout Accounts Management. Components of this process include:

    1. National Quality Review System (NQRS), which provides accuracy rates: for AM, telephone and inventory programs. Each program is considered a Specialized Product Review Group.

  4. Managerial monitoring reviews are performed for employee performance and to identify barriers to quality.

  5. Managers are encouraged to contact the local Quality Manager for help in creating Ad-hoc reports. The Quality Review centralized site located in Philadelphia provides Site Summary reports at the end of each filing season and fiscal year. These reports can help in showing strengths and weaknesses in their areas and also for help with trends and analysis in helping to meet goals for the APP.

    Reminder:

    For more information on Embedded Quality (EQ) refer to IRM 21.10 and the EQ Home Page http://eq.web.irs.gov/

1.4.16.7.3  (01-04-2008)
Process

  1. Statistical sampling is the basis of the Quality Review process. Sample plans are designed on the laws of probability using mathematical procedures. The advantage of such techniques is their reliability, objectivity, and consistency. The quality review system uses systematic random sampling to verify the quality and productivity within Accounts Management without reviewing each piece of work.

  2. The quality reviewer reviews work following the sample plan. Results of the reviews are analyzed to identify trends and training needs and to establish accuracy, timeliness and professionalism measures. Reviewers must strictly follow sampling procedures to ensure valid accuracy rates.

  3. The quality reviewer must have an understanding of the following: