1.4.10  Integrity & Verification Operation Managers Guide

Manual Transmittal

September 15, 2014

Purpose

(1) This transmits revised IRM 1.4.10, Resource Guide for Managers, Integrity & Verification Operation Managers Guide.

Material Changes

(1) Editorial changes made throughout the IRM section.

(2) IRM 1.4.10.2 (2)d), added SETR.

(3) IPU 13U1703 issued 12-05-2013 IRM 1.4.10.5(2), added to review Accounts Management Services (AMS).

(4) IRM 1.4.10.9 (6), delete Document 12109, The IRS Supervisor's Guide to Conduct and Discipline and Related Topics (deemed obsolete on 01-16-2014).

(5) Throughout IRM section (as needed), updated to NTEU National Agreement II.

Effect on Other Documents

IRM 1.4.10 dated 05-28-2013 is superseded. This IRM revision also incorporated IPU 13U1703 issued 12-05-2013.

Audience

Managers in Integrity & Verification Operation

Effective Date

(10-01-2014)

Jodi Patterson
Director, Return Integrity and Correspondence Services
Wage and Investment Division

1.4.10.1  (05-28-2013)
Overview

  1. Integrity & Verification Operation (IVO) managers must provide leadership and direction to employees responsible for fraud detection and prevention and associated revenue protection and account correction.

  2. The purpose of this IRM section is to provide various methods and guidelines for managers in IVO.

  3. This IRM section is supplemental to the general guidelines for all managers outlined in IRM 1.4, Resource Guide for Managers. IRM 1.4 is referenced for generic guidelines as well as the website for Administrative Procedures for Managers located at: http://apm.web.irs.gov/.

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

    • Electronic Fraud Detection System (EFDS)

    • Discoverer

    • Account Management Services (AMS)

    • Integrated Data Retrieval System (IDRS)

    • Integrated Automation Technologies (IAT)

    • Servicewide Electronic Research Program (SERP)

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

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

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

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

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

    • Time & Attendance Guidance

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

    • Systems Help for Managers ("Enterprise Learning Management System (ELMS)", "Single Entry Time Reporting (SETR)," "GovTrip," "Human Resources (HR) Connect," etc.)

1.4.10.2  (10-01-2014)
Operational Guidelines

  1. IVO managers are accountable for providing timely and accurate resolution of inventory cases and also:

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

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

    • Listening to and formally and informally resolving employees' concerns

    • Sharing continuous performance feedback with employees

    • Leading, mentoring and coaching subordinate employees

    • Identifying potential process improvements

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

    • Ensuring appropriate training is delivered to subordinate employees

    • Personally participating in technical training classes with employees

    • Ensuring the maintenance of a safe and healthy work environment

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

    • Performing conduct and/or leave counseling

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

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

    • Delivering quality customer service

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

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

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

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

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

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

1.4.10.3  (10-01-2014)
Operational Reviews Overview

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

  2. Operational reviews are conducted in the following manner:

    • Department managers (DM) review front line teams

    • Operations managers (OM) review DMs

  3. Follow guidance in the NTEU National Agreement II regarding the rating of work.

1.4.10.3.1  (10-01-2014)
Operational Reviews

  1. Operational reviews must:

    • Evaluate and assess

    • Identify areas to improve

    • Establish target dates for improvement

    • Identify and praise accomplishments

    • Provide a follow-up on action items

  2. The review should address the following:

    • Workload management practices

    • Personnel management practices

    • Administrative practices

  3. Compare the above practices to the following:

    • Mission statement

    • Policies and regulations

    • NTEU National Agreement

    • Memos of understanding (MOUs)

    • Business measures and goals

  4. Prepare a schedule of planned reviews at the beginning of each fiscal year and no later than November 1st. Schedule reviews to ensure that all teams, including expansion teams, are addressed. Provide the schedule to the operations manager or director, as appropriate.

  5. 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. This may include the following items:

    • Employee performance file (EPF)

    • Personnel files

    • Drop files (including meeting minutes)

    • Training files (access employee ELMS reports)

    • AMS data

    • Local inventory reports

    • Automated Age Listing (AAL)

    • Sample of closed cases and open cases

    • Leave tracking

    • Evaluation/Midyear sample pulls and tracking records

    • Engagement Plans/Activities

    • Quality/Productivity/Improvement Initiatives

    • Managerial Controls Tracking

  6. It is recommended when the department manager (DM) reviews a front line manager that a minimum of six EPFs are reviewed; including a work leader, one team clerk/secretary (if one is assigned) and four tax examiners (TEs), or other applicable team employee. Also, try to review EPFs of employees with different levels of experience.

    Note:

    Generally, DMs schedule one or two team reviews a month.

  7. It is recommended that when the operations manager (OM) reviews a DM, the OM reviews at least half of all EPFs of those who directly report to the DM, plus samples of employees' EPFs from teams within that department.

  8. Allow sufficient time for performing the review, writing the report, and providing 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. It should also follow the responsibilities outlined in the managerial performance plans (Leadership & Human Capital Management; Customer Service & Collaboration; and Program Management).

  9. Promptly document the operation review in a memorandum to the appropriate Manager or Department Head, as appropriate. Include the following in the memorandum:

    1. Summary of the observations (positive and negative)

    2. Recommendations and action items

    3. Follow-up dates

      Note:

      Follow-up timely with the manager on action items and document all follow-up actions.

1.4.10.3.2  (10-01-2014)
Department / Operation Reviews

  1. A department / operation review should cover the following:

    1. Personnel management practices

    2. Workload management practices

    3. Administrative, security and safety practices

    4. Manager's organization

  2. Review personnel management practices of maintaining EPFs, drop files and personal/training files for the following:

    Department Review Operation Review
    • Critical Job Elements (CJEs)

    • Form 12450-A, Manager Performance Agreement (annually)

    • Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayers Retention Standard (must be issued to employees within 30 days of the beginning of the performance period.)

    • Training operation reviews

    • Seasonal agreements (if applicable) (annually)

    • Evaluations (annually)

    • Training, on-the-job training (OJT) and certification documentation

    • Poor performance

    • Evaluative reviews, including content, scope and amounts (monthly employee reviews)

    • Non-evaluative reviews and coaching

    • Mid-year progress reviews (from Front line manager) (annually)

    • Position management

    • Appraisals (annually)

    • Front line manager / employee development

    • Poor performance

    • Communication including team meetings notes

    • Awards

    • Section 1204 quarterly certification

    • Non-evaluative reviews and coaching

    • Managerial control tracking

    • Position management

    • IORS (IDRS Online Reports Services)

    • Leave administration

     
    • Employee development

     
    • Communication including team meetings notes

     
  3. Review administrative, privacy, security, and safety practices, including the following:

    • Time reporting

    • Mandatory briefings

    • Release/Recall correctly updated

    • Annual Assurance and Security reviews

    • Section 1204 quarterly certification

  4. Review manager's organization effectiveness:

    • Timeliness of controlled responses

    • Effectiveness of method for managing tasks or assignments, completeness, thoroughness, timeliness of reviews, projects, etc.

1.4.10.4  (05-28-2013)
Front Line Manager Responsibility

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

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

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

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

    • Establishing controls and priorities

    • Conducting Reviews

    • Processing work within established time frames

    • Providing adequate training

    • Being involved in the daily operations of the unit

    • Managing time effectively

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

    • Monitoring and closing necessary case controls

    • Transferring cases appropriately

    • Analyzing data correctly and making correct decisions

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

1.4.10.5  (10-01-2014)
Managerial Quality and Workload Reviews

  1. Managers will be responsible for ensuring that individual employees within their group timely and accurately resolve the inventory that they work.

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

  3. IVO Managers must complete quality and efficiency reviews on each employee in their team. A minimum of two (2) reviews will be completed each month for each employee. Managers are responsible for communicating expectations and evaluating employee performance relative to their critical elements. Reviews are performed to ensure:

    • Accurate resolution of inventory cases

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

    • Adequate information is available for mid year and annual appraisals

    • The rights of taxpayers are protected

    • Training needs are identified

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

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

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

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

    • The additional reviews will be documented as required.

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

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

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

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

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

    Note:

    Determine if additional monitoring/review is necessary based on the employees training, ongoing performance, and review feedback.

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

    Note:

    These waivers must be approved at the department level

  9. Follow guidance in the NTEU National Agreement II regarding the review of work and evaluating employees.

1.4.10.5.1  (10-01-2014)
Certification of New Hire Employees

  1. Perform 100 percent review of an employee's work product(s) until they meet established accuracy expectations. The 100 percent review will be non-evaluative. The employee will be certified once they reach an acceptable level of performance as outlined in the Operation established certification requirements.

  2. Once the new hire employee has been certified on a process (i.e., screening, verification, etc.) evaluative reviews should be conducted. If employee fails to maintain an acceptable level of performance, you may reinstate the 100 percent review (managerial review) to assist the employee in improving performance.

  3. The manager will document the certification in the EPF.

1.4.10.6  (10-01-2014)
Employee and Building Security Responsibilities

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

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

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

    • IRM 21.1.3.10.3, Assault/Threat Incidents/Abusive Practitioners

    • IRM 21.1.3.10.7, Bomb Threats

    • IRM 21.1.3.12, Suicide Threats

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

    • Name of employee

    • Time received

    • Length of call

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

1.4.10.7  (10-01-2014)
Enterprise Learning Management System (ELMS)

  1. The Enterprise Learning Management System (ELMS) is an automated training system found at: https://elms.web.irs.gov/. It allows the employee and manager to be directly engaged in planning, communicating, and coordinating training and development activities online.

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

    Note:

    The accuracy of this information is important because ELMS sends a system-generated e-mail to your employee and you, as the manager, regarding scheduled training for the employee.

  3. You can access helpful job aids for managers and employees on the ELMS website.

    Example:

    Document 12766-A, Enterprise Learning Management System (ELMS) Quick Start Guide for Managers.

1.4.10.8  (10-01-2014)
Managing Seasonal Employees: Release and Recall

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

  2. The Form 8506 is filed in the employee's Employee Performance File (EPF) within the first week of employment or return to duty. The seasonal agreement outlines the stated work season for the employee and this season must be specific on the agreement, including the specific months, as specified in Personnel Policy Memorandum #10 which can be found on the following website: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/seasemploy/.

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

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

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

    2. Provide employee a signed copy of the Form 6774.

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

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

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

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

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

  9. Release/Recall must be accomplished in accordance with the NTEU National Agreement II, Article 14, Release/Recall Procedures, found at: http://hco.web.irs.gov/lrer/negotiations/natagree/index.html.

1.4.10.9  (10-01-2014)
Managing Employees with Disabilities

  1. As a manager, you must ensure your employees with disabilities are equipped with the tools and accommodations to perform their jobs. There are procedures in place to assist you in accomplishing this task.

  2. If an employee with a disability needs an accommodation, you should contact the Reasonable Accommodation (RA) Coordinator in your area for assistance. RA Coordinators are located on the RA website at: http://1step4ra.web.irs.gov/, IRS Disability Office (IDO), There is a seven-step process to effectively processing a request for Reasonable Accommodation:

    1. Initial Contact

    2. Interactive Process

    3. Making It Official

    4. Submit Request

    5. Accommodation is granted or an alternative accommodation is granted, or the request is denied

    6. Extenuating Circumstances

    7. Closing Out the Request

  3. Additional information regarding reasonable accommodations can be found on the RA website, Reasonable Accommodations in the IRS - One Step at a Time, at: http://1step4ra.web.irs.gov/, IRS Disability Office (IDO).

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

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

  6. Course 33788, Managing Employees with Disabilities, is available to all managers and LACs via ELMS. This course offers a comprehensive overview of the various facets involved in supervising employees with disabilities such as disability etiquette guidelines, the reasonable accommodation process, hiring, and various resources available to all IRS managers. For additional information, visit the accessibility website at: http://win.web.irs.gov/hr/AO/AO_home.htm.

  7. Other useful resources regarding managing employees with disabilities include:

    • IRM 1.4.1, Management Roles and Responsibilities

    • IRM 1.1.13.2.5.5, Accessibility Office

    • IRM 6.410.1, Learning and Education Policy

    • Document 11953, EEO and Diversity Manager's Toolkit, Wage and Investment Division

  8. In addition, the following websites provide useful information regarding managing employees with disabilities:

    • Accessibility Office - http://win.web.irs.gov/hr/AO/AO_home.htm

    • Reasonable Accommodations in the IRS - One Step At A Time: http://1step4ra.web.irs.gov

    • Information Resource Accessibility Program (IRAP): http://irap.no.irs.gov/

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

    • Equity, Diversity, and Inclusion: http://win.web.irs.gov/edi.htm

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

    • National Treasury Employee Union (NTEU): http://hco.web.irs.gov/lrer/negagree/natagree/


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