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Part 1. Organization, Finance and Management

Chapter 4. Resource Guide for Managers

Section 11. Field Assistance Guide for Managers

1.4.11  Field Assistance Guide for Managers

1.4.11.1  (07-18-2007)
Field Assistance Overview

  1. The purpose of this section of the Internal Revenue Manual (IRM) is to provide Field Assistance (FA) managers with various techniques, methods and guidelines for managing a successful and effective Taxpayer Assistance Center (TAC).

  2. This section is a supplement to the general guidelines for all managers contained in Sections 1 through 10 of IRM 1.4, Resource Guide for Managers . These sections are to be referenced for generic guidelines, as well as the APM Guide website, Administrative Procedures for Managers .

  3. In addition to the above, Field Assistance managers should understand and adhere to the guidelines of IRM 21.3.4, Field Assistance .

  4. Field Assistance IRM 21.3.4 provides guidelines for performing the following standardized tasks:

    • Providing everyday solutions to tax issues

    • Researching and resolving account inquiries

    • Accepting payments and establishing payment arrangements

    • Providing tax law assistance

    • Explaining and assisting with procedural inquiries

    • Providing assistance and verification of documentation for Taxpayer Identification Numbers (TINs)

    • Assisting with applications for Taxpayer Assistance Orders (TAO)

    • Providing Multilingual Assistance

    • Assisting with Alien clearances (Sailing Permits)

    • Distributing tax forms and publications

    • Providing need based tax return preparation

    • Heavy Vehicle Use Tax ( Form 2290)

1.4.11.2  (07-18-2007)
Field Assistance Objectives

  1. TACs are one of the most visible areas within the IRS. Field Assistance operations provide a face-to-face opportunity to assist America's taxpayers in understanding and meeting their tax responsibilities and enhancing the image of the Service.

  2. You must be fully knowledgeable and engaged in the operation of a TAC, as you will serve a key role in the accomplishment of goals and measures established.

  3. The Field Assistance Concept of Operations (CONOPs) defines the precise scope of services that Field Assistance will deliver to its customers.

  4. The scope of service delivery must be clearly defined to enable Field Assistance to meet the following objectives critical to its success:

    • Clearly define specific services offered to customers and methods of delivery;

    • Appropriately target and deliver employee training within the defined scope of services;

    • Provide a systematic referral process in full partnership with other operating divisions designed to address customer needs falling outside the realm of Field Assistance expertise;

    • Ensure employees (permanently assigned and detailees) and managers provide highly accurate, courteous, and professional service to all customers;

    • Provide specific, meaningful measures to make Field Assistance accountable for the quality of its products and services;

    • Employ effective targeted marketing and communication of the precise scope of assistance available.

  5. The demand for all of the following services can and does occur throughout the year, but some are more prevalent during certain times of the year. Therefore, the service offerings are broken out in three categories:

    • Filing Season - Tax Law Assistance, Need-Based Courtesy Return Preparation and Tax Forms & Publications;

    • Pre/Post Filing Season - Demand-Driven Assistance;

    • All Year Service - Providing Everyday Tax Solutions, Employee Tax Assistance, Disaster Assistance, Interpreter Services and Technical & Account Referral Process.

1.4.11.3  (11-01-2008)
Structuring Work Flow in TACs

  1. Service hours for TACs will be based on local traffic patterns and available resources determined by the Area.

  2. Establishing an effective work flow in TACs is one of the primary responsibilities for Field Assistance managers. This is necessary to minimize the waiting time for taxpayers as well as to improve the efficiency of the employee. Your on-going involvement is required to seek methods that ensure each taxpayer is serviced as expeditiously as possible.

  3. Scheduling assignments for employees requires consideration of training and expertise levels in order to accomplish program objectives.

1.4.11.3.1  (11-01-2008)
Workflow and Referrals

  1. As employees are required to only work issues within their scope, they are often required to initiate referrals to resolve an inquiry.

  2. Ensure your employees follow the required Field Assistance (FA) procedures for referrals in IRM 21.3.4.3 and the procedures for mandatory referrals in IRM 21.3.5.

  3. A designated FA Specialist may resolve account and technical referrals for which the front-line employee did not have the expertise. You are responsible for ensuring these referrals are worked timely.

  4. Out-of-Scope tax law issues will be referred per IRM 21.3.4.3.7.5.

  5. Managers must review and initial all Forms E-4442 or 4442 referrals being transferred. (This review may be delegated to a lead or a Referral Coordinator.)

  6. Managers or designated Senior Individual Tax Advisory Specialist (ITAS) will review all Form 911 referrals to the Taxpayer Advocate Service.

1.4.11.3.2  (11-01-2008)
Advising Taxpayers of Wait Time

  1. Upon request, the taxpayer should be provided with a realistic estimate of expected waiting time. This aids in good taxpayer relations and allows the taxpayer who cannot wait the required time to return when it is more convenient for him or her.

  2. Material providing alternative methods to obtain tax assistance should be in clear view for the taxpayer to take. This could consist of brochures, business cards and bookmarks, and other communication products. Shown below is an example:

    • Publication 1769, (01-2007), Cat. No. 20052U, IRS (English and Spanish) Bookmark.

1.4.11.3.3  (07-18-2007)
Preparation for Filing Season

  1. In order to prepare employees in TACs to perform their tasks for both taxpayers and the Service, advance planning is necessary. Evaluate the TAC to ensure that it is ready prior to the filing season.

  2. Field Assistance has created a Field Assistance Readiness & Program Database to ensure that all TACs are consistent.

  3. The Readiness Database may also be used to develop an action plan for TAC operations.

1.4.11.3.4  (11-01-2008)
Taxpayer Assistance Center and Employee Tax Assistance Program (TAPE) Return Preparation and e-file Guidelines

  1. Provide guidance to employees to ensure adherence to Field Assistance Tax Assistance Center (TAC) and Employee e-file return preparation and e-file policy and program objectives.

  2. Area Directors are responsible for ensuring the Third Party Data Store (TPDS) data base is current. Application information must be updated within 30 days of the date of the change. Area Directors may delegate this responsibility.

  3. Communicate policies and procedures to all employees regarding TAC and Employee e-file return preparation and e-file requirements.

  4. Designate an e-file Coordinator and trained back-up for each TAC.

  5. Ensure all end users are trained in return preparation software and e-file procedures.

  6. Monitor compliance with return preparation and e-file guidelines by following the Quality Review guidelines in IRM 21.3.4.10.6.1, Return Preparation Quality Review, in addition to completing return preparation reviews in the Embedded Quality Review System (EQRS). The e-file processing review should be reviewed twice per year in February and October.

  7. Area Directors are responsible for ensuring Quality Reviews of return preparation and e-file processes are conducted on a quarterly basis. Area Directors may delegate this responsibility. Exhibit 21.3.4-13 Quality Review Taxpayer Assistance Center/Return Preparation/e-file Processing Checklist may be used. EQRS consolidated quarterly results may also be incorporated into this review on Exhibit 21.3.4-14 .

  8. Ensure computers and printers are operational and tax preparation software is installed.

  9. Ensure returns are transmitted timely to prevent stockpiling.

  10. Monitor timely submission of Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return. Form 8453 must be sent to the appropriate campus on Form 3210, Document Transmittal. Follow-up on Document 3210 to assure acknowledgements are received within 10 days of submission. Contact Submission Processing Center, Receipt and Control Section, if not received timely.

  11. Confirm the internet transmission method is functional for current year returns.

  12. The group manager or designee will conduct reviews of tax preparation reports to monitor adherence to In-Scope criteria and identify potential training issues. The reports should reflect all returns completed, including erased returns. The following reports should be reviewed twice per year in February and October:

    1. Office Information Report - Identifies AGI for each taxpayer. Current and prior year Scope of Service total income return preparation threshold amounts are determined by the current EITC income limit.

    2. Tax Forms and Schedules Report - Identifies forms and schedules filed.

    3. Reject Report - Identifies all rejects.

  13. Monitor to ensure rejected returns are processed timely.

  14. Review the Reject Report rates and provide a written report to TM and e-file analyst as needed for trend analysis and additional training needs.

  15. Ensure all ITAS are using the current tax preparation software worksheets and the ITLA or PMG tools. All ITAS are required to load the following current tax preparation software worksheets and forms in the return preparation tree for each return.

    • 1040 Wkt1 - Social Security, Other Income Worksheet

    • 1040 Wkt2 - Student Loan, Education Worksheet

    • 1040 Wkt3 - Child Tax Credit, Carryovers Worksheet

    • US Schedule EIC - Earned Income Credit Worksheet

    • Form 8879 - 1040 e-file Signature Authorization

    • Interview - Interview Sheet

    • 1099G Wkt - Unemployment Benefits Worksheet

    • IRA Wkt - Traditional, Roth IRAs, ESAs Worksheet
      These worksheets and forms must be used to data enter values and dollar amounts into the software, which then "flow" into the Form 1040.
      All ITAS are required to use the PMG or ITLA tool for the following topics:

    • Filing Status: ITLA

    • Dependents: ITLA

    • Charitable Contributions: PMG/ITLA*

    • Casualties and Thefts: PMG

    • Education Credits: PMG/ITLA* (Hope Credit and Lifetime Learning Credit TLCs)

    • Medical Expenses: ITLA

    • Home Mortgage Interest: ITLA

    • State and Local Taxes: ITLA (Taxes TLC)

    • Child and Dependent Care Expenses: PMG/ITLA*

    • Qualified Adoption Credits: PMG/ITLA*

    • Social Security (1040 Worksheet 1): ITLA

    • Student Loans (1040 Worksheet 2): ITLA

    • Deductible and Nondeductible IRA (IRA Worksheet): PMG

    • Educator Expense (1040 Worksheet 2): ITLA

    • Education Savings Accounts (ESA and QTP) (1040 Worksheet 2): PMG (Coverdell TLCs)

    • Tuition and Fees (1040 Worksheet 2): PMG/ITLA*

      *Use PMG until ITLA is posted.


    All ITAS are required to use the current tax preparation software worksheets and forms in lieu of the PMG or ITLA tool for the following:

    • 1040 Worksheet 3 - Child Tax Credit, Carryovers Worksheet

    • US Schedule EIC - Earned Income Credit Worksheet

    • Interview - Interview Sheet

    • 1099G Worksheet - Unemployment Benefits Worksheet


    All other in scope forms and schedules may be prepared using the current tax preparation software. At any time, during return preparation, if a tax law question or clarification of a tax law issue is required, and a Tax Law Category (TLC) exists, it is mandatory that the ITAS use the PMG or ITLA.

  16. Protect the security of taxpayer data by ensuring each user group and employee is password protected. The Group Manager will maintain a copy of the employee Practitioner Personal Identification Numbers (PINs).

  17. Monitor to ensure all required documents are retained in the TAC or Employee e-file Site.

  18. Ensure retention files are destroyed timely.

  19. Communicate issues and problems to the TM/Area Director and Area e-file Analyst.

  20. Approve each return preparation that does not meet the Scope of Service criteria. This approval should be annotated on IRS Return Preparation Checklist. (See Exhibit 21.3.4-13).

  21. Ensure appropriate disclaimer information is annotated on all returns prepared. For e-file,each office must ensure that return preparation software is initially set up to automatically print the appropriate disclaimer information.

  22. Return preparation is being completed in an "interview style" therefore, all return preparation computers must load and use the Interview document in the software. This form should be loaded in the return preparation tree.

  23. Notify the Governmental Liaison & Disclosure (GLD) office and Legislative Affairs if a TAC will discontinue preparing state returns. The Headquarters (HQ) office will notify GLD and Legislative Affairs at the National level and Area offices are to notify their local GLD.

1.4.11.3.4.1  (11-13-2007)
Reference Materials for e-file

  1. Reference materials for e-file are listed below;

    • Publication 1345,Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

    • Publication 1345A, Filing Season Supplement

    • Field Assistance Guide to e-file EKG

    • IRM 21.3.4.10, Return Preparation Assistance

    • IRM 21.3.4.3.4, Tax Assistance Program for Employees (TAPE)

    • Tax wise Training Material 2x

    • Publication 3112, IRS e-file Application & Participationn

    • Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Tax Returns.

  2. Managers should remind employees about using Free File WI – Managers should encourage employees to see if they are eligible to use Free File to file their tax returns. Remind employees that they can access the Free File intranet site to review the list of Free File Alliance Companies and determine if they are eligible to use Free File.

  3. Then, on their own time at work (before or after hours or during lunch) or from home, they can refer to the Free File Web Internet site at www.IRS.gov to:

    1. Get step-by-step information for filing their taxes

    2. Link directly to the Free File company of their choice and

    3. Prepare and file their return.

  4. When reminding your employees about their obligation to file accurately and on time, encourage participation in the Free File Program.

    Note:

    Employees must have access to the Internet in order to Free File.

  5. Keep in mind that there is an IRS limited personal use Internet policy. Employees should review the policy at http://mits.web.irs.gov/M_ProceduresGuidelinesStandards/PersonalUse/RealLifeInternetEMailUse.htm

1.4.11.4  (09-30-2008)
TAC Security Controls and Signs

  1. TACs should be arranged to take under consideration available space, volume and anticipated traffic. The overall appearance of the TACs should be clean, well organized, and uncluttered. The office should be as attractive as possible to maintain a professional and efficient image of the IRS to the public.

  2. In large offices with substantial forms traffic, consideration should be given to placement of the forms distribution function in a separate location from the TAC area.

    Example:

    In offices where the TAC is not located on the first floor, forms distribution could be performed in the lobby. Experience has demonstrated that this will substantially reduce the congestion and traffic in the TAC area.

  3. If a separate area is not available, self-service forms racks should be used in the outer lobby or as near to the TAC entrance as possible. For guidance regarding forms to be stocked in self-service forms rack, see Tax Forms Distribution Program Handbook, IRM 1.18.2, Forecasting Requirements.

    Note:

    Taxpayers who are seeking only forms should be able to help themselves, but limited to a specific quantity as determined by the TAC.

  4. The placement of self-service forms racks, and forms distribution area should be coordinated with the appropriate functional area within your location.

  5. The office layout should be designed to provide for maximum privacy for taxpayers. However, this would depend on space availability.

  6. Approval Authority:The Director, Field Assistance must approve any deviations from the prescribed procedures.

1.4.11.4.1  (09-30-2008)
TAC Physical Security Requirements

  1. The Internal Revenue Service has a legal obligation to protect the confidentiality of tax returns and related information. The Service also has the responsibility of protecting the entire Federal Tax Administration System, not just the individual components of the system--employees, computer equipment, tax returns, monies, property, facilities, and records. Therefore, minimum security standards have been established to minimize the potential for loss of life and property, the disruption of services and functions, and the unauthorized disclosure of documents and information.

  2. TSRRD Security Review Section 7 – Part II After Hour Security Review is due quarterly as follows:

    • Period ending March 31, due April 30

    • Period ending June 30, due July 31

    • Period ending September 30, due October 31

    • Period ending December 31, due January 31

    TSRRD Security Review Section 7 Part 1 through Part IV is due annually as follows:

    • Period ending September 30, due October 31

  3. To ensure that all facilities are properly protected, careful planning is necessary to ensure that appropriate protective measures are in place. Basic security measures will be locked perimeter doors, slab-slab exterior walls (at the IRS perimeter), duress alarms in public contact areas and intrusion detection for first floor offices and other offices as required by Manual guidelines. In addition, property standards for building access have been established for employees and visitors. These standards include ID and Visitor badges, employee credentials, keys and locks, alarm maintenance and testing, duress alarms, fire suppression systems, and guard services.

  4. To establish a controlled access environment in TACs, refer to IRM 1.16.8, Emergency Planning and Incident Reporting. TACs are subject to compliance reviews by Agency Wide Shared Services (AWSS), Modernization Information Technology & Security Services (MITS), Government Accountability Office (GAO), Mission Assurance and Emergency Preparedness (MAEP), and Treasury Inspector General for Tax Administration (TIGTA).

    Note:

    IRM 1.16 - Physical Security Program is in the process of being re-numbered to IRM 10.2. Once published, refer to IRM 10.2.11 for guidance on limiting access. Refer to IRM 10.2.15 for guidance on Controlled Access.

  5. Controlled access is an essential aspect of ensuring that Field Assistance has adequate safeguards in place to protect taxpayer information from disclosure and prevent unauthorized access to both information and property. In determining the security criteria for TACs, consideration should be given to the types and volumes of assets regularly received and stored. Examples of such assets include, but are not limited to:

    • Cash remittances

    • Check remittances

    • Form 809 Receipts

    • Received and Received with Remittance stamps

    • Tax returns

    • Return information

1.4.11.4.1.1  (07-18-2007)
Controlled Area

  1. According to the IRM on Physical Security, "A controlled area is an interior space which is not designated as formal restricted area, but is designed to control employee access between work areas during normal duty hours." Management is responsible for determining such a need and for subsequently deciding to grant or deny access. As stated in the National Agreement ( Document 11678), management retains the right to determine internal security practices.

  2. When protecting assets and information, access should be limited to those persons with a need to access the information due to their official duties and/or responsibilities.

1.4.11.4.1.2  (11-01-2008)
Field Assistance Managers' Responsibilities

  1. Field Assistance Managers should be diligent in their efforts to strengthen security by controlling access to the TACs. The security requirements outlined in IRM 1.16.8, Emergency Planning and Incident Reporting, must be implemented to the maximum extent in every TAC within space and funding constraints.

  2. It is important to emphasize the need to exercise good judgment in determining how we will control access. Consideration must be given to the impact that changes may have on the overall safety and security of all Post of Duty (POD) employees.

  3. For the numerous space projects in process which configure TAC space according to the new TAC Model designs, Field Assistance Managers will need to ensure that space layouts incorporate the security aspects required to meet controlled area requirements to limit access. Such aspects include at a minimum one or more of the following:

    1. Surrounding the TAC with slab-slab exterior walls

    2. Using Identification (ID) cards for all TAC employees and visitors

    3. Installing doors with appropriate combination locking devices or electronic card access

  4. The type of locking device installed on the doors will depend on the Post of Duty's specific security system. For instance, if the IRS space has an electronic card access system, the TAC doors should have card readers installed on them. If there is no electronic card access system, combination locks will suffice.

  5. For offices where no space reconfiguration for the TAC Model is scheduled for the near term, managers should determine what measures can be taken to limit access.

  6. Older designed office layouts, may have no practical way to "control access" when another organization has a storage room inside our space. In those situations, it is even more essential to use appropriate locking containers to store sensitive information and documents.

  7. To ensure all TACs are equipped with adequate physical security controls to deter and prevent unauthorized access to controlled areas or office space occupied by other IRS business units, including those TACs that are not scheduled to be reconfigured to the TAC Model design, managers must work with local Real Estate and Facilities Management, Mission Assurance and Emergency Preparedness (Physical Security) and Senior Level Management to address alternatives to controlling access. All TAC Security, Safety, Health and Space concerns must be identified and elevated through the appropriate management chain.

    Note:

    Other IRS business units' employees cannot be denied access to TAC space in emergency situations if their only means of emergency evacuation is through the TAC.

1.4.11.4.1.2.1  (07-18-2007)
Employee Name Tags

  1. TAC employees are required to wear a name tag displaying their name while providing face-to-face assistance to taxpayers.

  2. Employee name tags are supplied by the Field Assistance Headquarters staff. New or replacement name tag information must be provided to the designated headquarter employee.

  3. Employee name tags will be displayed with the entire first name, last name and employee identification number. Courtesy titles may be used with the entire first and last name or with the last name. The employee identification number must be included on the name tag. No first name "initials" are permitted. See examples below;

    1. Entire First Name, Entire Last Name, and Employee Identification Number

    2. (Mr., Mrs., Miss, or Ms.) Entire First Name, Entire Last Name and Employee Identification Number

    3. (Mr., Mrs., Miss, or Ms.) Last Name and Employee Identification Number

1.4.11.4.1.3  (07-18-2007)
Controlled Access Procedures

  1. Field Assistance Managers should take the following actions to control access:

    1. Visually monitor traffic in and out of TACs.

    2. Deny entrance to TAC space if the individual is not assigned to perform FA Operations.

      Exception:

      Allow access to the TAC to employees from any organizational unit impacted by hurricanes or natural disasters. When non-TAC employees are located in TAC space compensatory controls should be implemented (i.e. non-TAC employees cannot walk behind the counters). Limit their access to what is necessary.

    3. Conduct unannounced physical and fiscal reviews on a quarterly basis using page 5 of Form 12149, Functional Security Review for Managers.

    4. Use a designated entrance feature into TAC space, which will allow one of the following: an electronic card, a combination lock, or a security register (log). The type of entry will depend on the post of duty.

    5. Separate employee entrance from public access.

    6. Ensure unguarded doors facing public access are locked from the outside at all times, especially during normal business hours. Make sure doors without high traffic cannot be opened from the outside without a smart card, combination, or key.

    7. Ensure employees practice the clean desk policy, making sure tax data, cash, signature stamps, unused 809s, and "Official Use Only" data is properly secured at all times. Information should not be exposed when an employee has left the office for the day.

    8. Provide keys to locked containers and combinations to safes only to authorized personnel.

    9. Monitor janitorial cleaning performance during regular business hours.

    10. Provide TAC employees with information regarding the duress alarm and its response time (targeted response time is within 15 minutes).

    11. If corrective actions are needed, coordinate immediately with local AWSS and/or Mission Assurance.

      Note:

      In the case of a long-term acting Area Director assignment, TACs will use a stamp with the Acting Area Director signature whenever procedures call for the Area Director

1.4.11.4.1.4  (07-28-2006)
Cameras/Photography Prohibited

  1. In general, the Service has permitted employees and visitors to bring personal cell phones with or without camera capability into TACs and other IRS facilities. The FA organization has not changed this position. However, the use of cell phones with camera capability raises security issues as it relates to the confidentiality and privacy of tax returns and related sensitive information. It is impractical to change this policy or to prohibit cell phones with camera capability.

  2. In order to minimize the potential for inadvertently compromising taxpayer information or other sensitive information, employeesand visitors to our TAC should be advised that:

    1. Cameras may not be used in the TAC and photographs may not be taken while in the TAC unless pre-approved by the TAC manager.

    2. The use of camera capability in cell phones is not authorized in any IRS facility.

    3. The Service may not secure personal items such as cell phones on behalf of visitors, however, the Federal Protective Service may request visitors to secure personal items such as cell phones in their automobile or in some other manner.

  3. These procedures should be shared with visitors prior to their visit by posting approved signs ( Document 12363 (ENG/SP) (4/2006), Catalog Number 48408A).

  4. Management is responsible for ensuring all employees are familiar with the rules and regulations governing the protection of sensitive data as outlined in Internal Revenue Code (IRC) 6103. Penalties for employees compromising the protection and confidentiality of tax returns and related sensitive information are contained in the Internal Revenue Code, Privacy Act, Rules of Conduct, and UNAX documents.

  5. It is the responsibility of management to ensure the rules regarding the use of cameras and photography are posted in a prominent location in the TAC. If visitors attempt to compromise security procedures, local security enforcement authorities should be notified.

1.4.11.4.2  (11-01-2008)
TAC Security/Internal Controls

  1. Overview – The Internal Revenue Service has a legal obligation to protect the confidentiality of tax returns and related information. The Service also has responsibility for protecting the entire Federal Tax Administration System, not just the individual components of the system – employees, computer equipment, tax returns, monies, property, facilities and records.

  2. Management Controls are an integral component of an organization’s management. They are the programs, policies, and procedures established to ensure that the organization is managed efficiently and effectively and protected from waste, fraud, abuse, mismanagement, and misappropriation of funds. Management controls are synonymous with internal controls.

  3. Field Assistance Group Managers should constantly reinforce the importance of adherence to security and internal controls when processing remittances (cash and non-cash).

  4. Duress alarms located in each TAC should be tested before or during the last two weeks of the middle month of each quarter. (February/May/August/November).

  5. The TAC Security and Remittance Review Database was developed to capture self-assessment results from the revised Physical Security and Remittance checklist tool.

  6. The database allows Field Assistance to effectively monitor the TAC's adherence to security requirements.

  7. The database is used to store historical data and identify the offices that will be visited for operational reviews.

  8. The manager is responsible for conducting Functional Security Reviews using Form 12149 and Data Collection Instruments (DCIs) and input the results of the reviews in the database on a quarterly and annual basis.

  9. At a minimum, managers will ensure compliance with standards on

    1. Keys and Combination Control(IRM) 1.4.6.5.6

    2. Information Security(IRM) 1.4.6.5.7 (IRM) 10.8.1

    3. Disposition and Destruction of Waste Material(IRM) 1.4.6.5.17

    4. Clean Desk Policy(IRM) 1.4.6.5.18

    5. Identification Media(IRM) 1.4.6.7

  10. The database addresses the following:

    1. Allows the ability to collect information, identify deficiencies, and follow-up on corrective actions in a timely and comprehensive manner according to the IRM requirements

    2. Establishes the top security and remittance issues by Office Designation Number (ODN)

    3. Compiles data to assess effectiveness and progress in correcting weaknesses in physical security controls in order to protect sensitive taxpayer information and receipts

  11. Managers should comply with all minimum security standards contained in (IRM) 1.4.6, Managers Security Handbook, all local security requirements, and for reporting any violations to the local physical security office and other individuals, for example, Treasury Inspector General for Tax Administration, (TIGTA) who have security responsibilities.

1.4.11.4.3  (11-13-2007)
Use of Signs/Posters in TACs

  1. All TACs will post the following required signage. Only signs listed in the IRM will be posted. All other signs must be specifically approved by the Director, Field Assistance.

    Document # Catalog # Title
    10160 25223R TAC Hours of Service
    10161 25224C Making a Payment?
    10169 26868U In This Office, We Can
    10169SP 33307U En Esta Ofician Podemos
    12126 37389Y Employees in this Taxpayer Assistance Center will:
    12126SP 37579E Empleados en este Centro De Asistencia al Contribuyente
    12178 38285P Your Contact Will Be Recorded
    12363 48408A No Cameras (ENG/SP)
    12364 48410M Use of Cell Phones (EN/SP) - Magnet
    12364B 25628Y Use of Cell Phones (EN/SP) - Countertop Sign
    12377 48484C Making a Payment? (Cannot accept cash payments or issue a receipt for non-cash payments)
    12437 49777A Forms and Payments Only
    Publication 4053 34303M Civil Rights Poster
    Publication 4053 SP 34304X Sus Derechos Civiles Estan Protegidos

    • Sign 12178 is only required where Contact Recording is installed.

    • Signs 12364 and 12364B are optional. They are for use in TACs where cell phone use by taxpayers is a problem.

    • Sign 12377 is posted in TACs that do not accept cash payments.

    • Sign 12437 is used in TACs when the Group Manager determines it is necessary to dedicate an employee for forms and payments in order to serve large numbers of taxpayers more efficiently.

    • Optional: TAS Program Poster

  2. TACs with full Q-MATIC may consider using Document 12069"While You Are Waiting" explanation of Q-MATIC (in English and Spanish) to explain the numbering/queuing system to customers and minimize confusion.

  3. TACs that are not located on the lobby levels of the building may consider use of directional signs to help taxpayers locate the TAC.

    Note:

    All signage must be professional in appearance and should be approved for use.

1.4.11.5  (12-01-2005)
Initial Assistance Representative (IAR)

  1. Greeting and questioning the taxpayer by an Initial Assistance Representative (IAR) to determine the type of assistance needed requires excellent meet and deal skills. It also requires good communication skills, along with the ability to readily analyze the taxpayer's need(s).

  2. The IAR should be knowledgeable of all TAC procedures located in IRM 21.3.4, Field Assistance. For example, if a taxpayer appears in need of multilingual assistance, the IAR should direct the taxpayer to a bilingual employee or to an employee trained on using the Over the Phone Interpreter Service (OPI).

    Note:

    All walk-in sites have OPI installed and all employees need to be trained on the system.

  3. IARs can greatly contribute to the efficiency of a TAC by answering inquiries that can be resolved quickly in the general entry or reception area which would permit assistance to larger numbers of taxpayers with a minimal waiting time. (The types of inquiries normally handled by IARs do not involve technical tax issues.)

  4. An IAR can direct the flow of taxpayer traffic to the respective TAC service areas. A full-time IAR is needed for heavy taxpayer traffic during the filing season in medium or large TACs. A part-time or seasonal IAR may be desirable during non-filing season.

    Note:

    IARs are only authorized for large and medium TACs.

1.4.11.6  (09-30-2008)
Managing Outlying TACs

  1. You may be responsible for supervising employees in offices other than where you are located. Regular communications with employees in outlying TACs is essential in achieving a successful and smoothly run TAC operation.

  2. Oversight and assessment for each office for which you are responsible is equally important and will aid you in determining training needs, employee performance, and in identifying areas or processes that need improvement. You will need to monitor your employees' work to ensure that the work performed meets IRS requirements as outlined in IRM 21.3.4, Field Assistance.

1.4.11.6.1  (07-18-2007)
Commissioner's Representatives (CR) in Outlying TACs

  1. Each outlying TAC has a Commissioner's Representative (CR) who is responsible for the office.

  2. It is your responsibility to keep the CR informed of changes in procedures, scheduling, office equipment or any problems (within the CR's area of responsibility) that the TAC may encounter in carrying out its function.

  3. It is important to keep open lines of communication with management in other functional areas.

1.4.11.6.2  (09-30-2008)
Schedule Routine Visitations

  1. You should maintain close contact with employees in outlying TACs because their relative isolation tends to lessen their involvement with management.

  2. You should make routine visits to the TACs and maintain documented evidence of managerial reviews, as outlined in Exhibit 1.4.11-11. You should validate these reviews semi-annually by inputting the results of your reviews in the TAC Security and Remittance Review Database (TSRRD). The deadlines for inputting the reviews in the TSRRD Remittance sections 1-5 and Security section 6, for the period ending March 31, is April 30, and for the period ending September 30, is October 31.

  3. If items identified during your visit are the responsibility of the Commissioners Representative (CR) schedule a discussion.

1.4.11.7  (12-07-2007)
Hours of Operations and TAC Closing Procedures

  1. Program management and oversight guidelines are provided in this section for changes in hours of operation at TACs.

  2. Full-time offices are open from 8:30 am until 4:30 pm Monday through Friday, and have full-time staff five days a week, eight hours a day, 12 months a year (except for Federal Holidays). Part-time office hours may vary depending on the needs of the office.

  3. TACs will provide half an hour at the beginning of each day, before the TAC opens, to allow time for employees to prepare time reports, read new procedures and information, conduct directed learning, hold group meetings, and prepare for the day’s customer-related activities.

  4. Lunchtime for employees will be scheduled at a time commensurate with the lower traffic periods of the day. Part-time and smaller (1 or 2 employee) offices, with insufficient FA staff to remain open throughout the day, may close to allow the employee(s) time to take their lunch. Offices with 3 or more technical employees available to work are expected to remain open during lunch.

  5. TAC employees should only take in those customers that they will be able to assist within the regularly scheduled hours. Any decision to keep a TAC open beyond the regular business hours requires supervisory approval.

  6. There are several options for accommodating a customer who arrives at the TAC too late to get served within the regular hours of operation on a particular day:

    • Offer an appointment for another day.

    • Serve the taxpayer with an employee who has a tour of duty that extends beyond the hours of operation.

    • Serve the taxpayer with an employee who requests and is approved to work credit hours.

    • If overtime has been previously authorized, work overtime to serve the taxpayer. All overtime must be approved by a manager in advance.

    • Prior to closing the TAC, solicit taxpayers for routine payments and forms.

1.4.11.7.1  (11-01-2008)
Changes in Hours of Operations

  1. All TACs which were full-time last filing season will remain full-time this filing season, unless the Director, Field Assistance approves the change.

  2. Requests should come via E-mail from the Area Director or designee to the Director, Field Assistance, with a copy to the Chief, Planning and Resources. In the subject line, the E-mail should say "URGENT—Requested Change in Hours of Operation" .

  3. A proposed change in hours of operation must be prepared using the Field Assistance Change in Hours of Operation Request form. See Exhibit 1.4.11-3. The request should describe the extreme, critical situation that prompts the request. All mitigating strategies should be considered and implemented where possible. If contingencies cannot be put in place, a thorough justification must be provided.

  4. The Director, Field Assistance will notify the Area Director of the decision. No changes in hours of operations will occur until the request is approved.

  5. Once the request is approved, follow the notification procedures in IRM 1.4.11.7.3.

1.4.11.7.2  (11-01-2008)
Closing a TAC

  1. Temporary TAC closings should only occur as a last resort because of the potentially adverse impact on taxpayers and other functions at that location.

  2. Temporary closures may occur in smaller TACs (generally one or two person TACs) for the following reasons:

    • Employees are attending training,

    • Employees have an immediate or extended illness,

    • An unfilled vacancy (i.e., retirement, resignation),

    • There are no other employees within a reasonable distance (i.e., commuting area) available from Field Assistance.

  3. Before temporarily closing a TAC, Areas must attempt to:

    • Provide an employee from another TAC on a daily basis,

    • Provide an employee from another TAC on a part-time basis (limited hours or days).

  4. Permanent TAC Closings:The Commissioner, Wage & Investment in consultation with the Commissioner of Internal Revenue Service and the Deputy Commissioner Services and Enforcement has the final approval authority to permanently close a Taxpayer Assistance Center.

1.4.11.7.2.1  (11-01-2008)
Approval Authority

  1. The table below, Approval Authority for Changes in Hour of Operation, provides a summary of time frames and level of approval authority needed.

    Approval Authority for Changes in Hours of Operation

    CLOSURE APPROVAL AUTHORITY NEXT LEVEL NOTIFICATION
    1 day or less Territory Manager Area Director
    2 days - 7 days Area Director Notify Director, Field Assistance. Forward copy of the approved change in service delivery hours form within 24 hours to Director, Field Assistance, with a copy to the Chief, Planning and Resources
    8 days or more Director, FA Director, CARE

  2. Any temporary closure of one day or less, including emergency closures must be approved by Territory Managers. For planned changes, Territory Managers must notify the Area Director by E-mail (within 24 hours of the time the TAC changes are approved). The Change in Hours of Operations Request form, updates to the 3709 and IRS.gov will only be completed for planned changes in service delivery hours.

  3. Any temporary closings of two to seven work days must be approved by the Area Director. The Area Director will immediately (within 24 hours of the time the TAC closing is approved) notify the Director, Field Assistance with a copy to the Chief, Planning and Resources. Notification should come via E-mail from the Area Director to the Director, Field Assistance with a copy to the Chief, Planning and Resources. In the subject line, the E-mail should say "URGENT—Notification of Temporary TAC Closing" . A copy of the Change in Hours of Operations Request form used to approve the change in the area should be attached to the E-mail.

  4. Any temporary closure of 8 days or more requires the prior approval of the Director, Field Assistance (if possible, at least five business days in advance). The Change in Hours of Operations Request form will be used to request approval. See Exhibit 1.4.11-3. The Area Director will document the reason for the closure, provide a description of the alternatives and mitigating strategies considered, and list the effective time frames (dates and/or hours). Requests should come via E-mail from the Area Director to the Director, Field Assistance, with a copy to the Chief, Planning and Resources. In the subject line, the E-mail should say "URGENT—Requested Approval of Temporary TAC Closing" .

  5. Once a temporary closure is approved, follow the notification procedures in IRM 1.4.11.7.3.

1.4.11.7.3  (12-07-2007)
Notification, Monitoring and Certification Procedures

  1. Coordination with the local Government Liaison Division (GLD) is essential. The Area Director or designee will immediately notify GLD of any temporary closings, including same day emergency closings, and non-emergency closings of one to seven days. GLD will then conduct the necessary coordination with the affected Congressional Offices and/or State Department of Revenue Officials, as appropriate.

  2. For changes in hours of operation, and temporary closings of more than seven days, the approval of the Director, Field Assistance is required before initiating contact with GLD.

  3. Any significant issues that emerge from the liaison process will be immediately elevated to the Director, Field Assistance.

  4. Territory Managers or their designee will also notify the applicable Commissioner's Representative.

  5. Territory Managers or their designees are responsible for ensuring that all procedures for posting and updating changes in hours and days of operations are implemented before any change in service occurs. See IRM 1.4.11.8, Publishing Taxpayer Assistance Centers’ Information.

  6. Area Directors are responsible for monitoring service delivery hours and documenting reviews. The quarterly certification process will be completed in conjunction with the Monitoring and Certification Procedures outlined in IRM 1.4.11.8.4.

1.4.11.8  (11-02-2007)
Publishing Taxpayer Assistance Center Information

  1. To ensure taxpayers know where they can locate a TAC, it is critical that information on IRS.gov, 3709 telephone recorded announcements and TAC signage all have correct and consistent information.

  2. It is the Area Director's responsibility to ensure complete, correct and consistent addresses and hours of operation are published on IRS.gov, 3709 telephone announcements and TAC signage. Area Directors are responsible for ensuring IRS.gov, 3709 telephone recorded announcements and TAC signage are reviewed for uniformity on a regular basis.

  3. Each area will publish the following information in the prescribed format as shown below. Any additions/changes/deletions must be carefully coordinated so they reflect the same information within a 24 hour window.

    • City (IRS.gov only) - Each TAC will be listed by the city in which it is located. If a TAC is located in a unique area, two city names should be separated with a slash (i.e., Tupelo/Belden). If a city contains more than one TAC, a location description may be included in parenthesis (i.e., New York (Harlem)

    • Street Address - Each street address must be limited to only necessary data. Street number, street name, city, state and zip code.

    • Hours of Operation - Each listing must be complete. Individual days/times must be spelled out (i.e., Monday - Friday 8:30 a.m. - 4:30 p.m.)

    • Lunch Closings - Closings for lunch must be entered in a consistent format. Lunch closings will be included in parenthesis and times will not be abbreviated. Twelve o'clock noon will be entered as 12:00 noon (i.e., Closed for lunch 12:00 noon - 1:00 p.m.)

    • 3709 Telephone Numbers - Telephone numbers will be entered in the following format (999) 999-9999

    • Content Management Application (CMA) - Each area will designate and provide one Area Analyst with access to the Content Management Application (CMA): This analyst will be responsible for updating IRS.gov. The Area Analyst must submit for approval by the Area Director or their designee, a Content Publishing Request (CPR) Form ( See Exhibit 1.4.11-6.) for each access of the CMA Tool to add, delete, update content as per IRM 11.55.1.15(2) . Accesses defined in IRM 11.55.1.15(4) i.e. corrections of addresses, telephone numbers, typographical errors and structural and format problems do not require a CPR.

    • Updates – Upon receipt of the CPR ( See Exhibit 1.4.11-6.) from the Territory Level employee the Area Analyst will complete Section 3, Content Location Information i.e. URL, and Content Title then submit the completed CPR for the approval of the Area Director or their designee prior to launching the change. Upon approval the Area Analyst will then launch the IRS.gov updates and notify the original requestor that the update has been made. The Area Analyst will maintain a file of the processed CPR Forms; and send a copy electronically (via the FA NERD folder known as the "U-Drive" ) to the FA Headquarter Analyst responsible for IRS.gov within 24 hours of the effective date of the change.

    • Temporary Changes - Temporary changes (telephone outage, emergency closings, etc.) to IRS.gov also requires a completed CPR. The CPR must include the duration of the change, and the date the change will be reversed. If this information is not known at the time of the change, it will require 2 CPRs ( See Exhibit 1.4.11-6.) to affect. The initial CPR is to request approval for the temporary change and provide documentation of the request. This must be followed up with a request from the designated Territory level employee to the Area Analyst to remove the temporary listing from IRS.gov. The Area Analyst will complete Section 3, Content Location Information i.e. URL, and Content Title then submit the completed CPR Form for the approval of the Area Director or their designee. The Area Analyst will then remove the temporary listing from IRS.gov. The Area Analyst will maintain a file of the approved CPR Forms; and send electronically a copy of the approved CPR to the HQ Analyst responsible for IRS.gov within 24 hours of the effective date of the change.

    • Major Changes - When simultaneous changes are made to listings for multiple TACs (three or more), the information will be shared with the Headquarters Analyst. The Area Analyst will inform the Headquarters Analyst of the launch date, initiating the 24-hour grace period. The Headquarters Analyst will in turn notify the reviewers of said grace period. The TACs affected will not be reviewed within the 24-hour grace period.

1.4.11.8.1  (07-18-2007)
Posting TAC Hours of Operation

  1. Hours of operation must be posted using Form 13358, Taxpayer Assistance Center Hours of Service Insert (inserted into Document 10160).

  2. TAC signage must be updated/changed as necessary to reflect the information posted on IRS.gov, and 3709 telephone recorded announcements. All closings must be posted on the TAC door for the duration of the time the TAC will be closed.

1.4.11.8.2  (07-18-2007)
Posting TAC Closings

  1. Temporary Closings - If it is necessary to temporarily close a TAC for a period of more than one business day due to inclement weather, unscheduled employee absences or other circumstances beyond our control; the management chain of command will be immediately notified of the situation and IRS.gov, the 3709 telephone recorded announcements and TAC signage will be updated.

    Note:

    IRS.gov and 3709 telephone recorded announcements do not need to be changed if closure is one business day or less. To ensure consistency, if you update one, you must update all. TAC signage must be updated to reflect all closures regardless of the duration.

  2. In the event an entire Post of Duty is closed temporarily, the Group Manager will make every effort to update IRS.gov, the 3709 telephone recorded announcement and TAC signage. If it is not practical to make these updates, this requirement will be waived.

  3. When possible, updates will be submitted to the Area Analyst at least five business days prior to the scheduled closing. Updates must be consistent and use appropriate professional language (i.e. Office will be closed on 01/21/03 & reopen 01/23/03 or Closed 1/21/03).

  4. If an office is closed indefinitely, IRS.gov, the 3709 telephone recorded announcement, and TAC signage will be updated to say, "Office is closed until further notice" .

    Note:

    These updates (Paragraphs 2, 3 and 4 above) will also require an approved Form CPR. The 3709 recording will use the appropriate script ( See Exhibit 1.4.11-1.). The electronic postings (IRS.gov) and signage may use the number format for dates; however, the 3709 recorded announcement must say the name of the month, i.e., January 21, 2008 not 1/21/08.

  5. Permanent Closings - Upon approval of a permanent TAC closing, correct signage ( Form 13312) will be posted, and the hours of operation column on IRS.gov will be updated with the following disclaimer: "This office no longer offers face to face tax assistance. Please visit one of the other offices on this page or call 1-800-829-1040" .

    Note:

    This update will require an approved Form CPR Removal/preservation of the 3709 recorded announcements must be approved by the Headquarters 3709 Program Analyst. The 3709 announcement will be recorded using the Non-TAC location script ( See Exhibit 1.4.11-1) or Disconnect script ( See Exhibit 1.4.11-1) depending on the future disposition of the line. The disclaimer will be posted for 30 days. After 30 days, a request to remove the listing from IRS.gov will be initiated and if necessary, the 3709 recorded announcement will be disconnected.

    Note:

    This update will require an approved Form CPR.

  6. Holiday Closings - IRS.gov and the 3709 telephone recorded announcements will include language that states the TACs are closed for all Federal Holidays. IRS.gov will include links to an OPM web page listing all federal holidays. TAC signage will be updated to reference holiday closures no less than three days prior to closure. Signage will be updated to reflect normal business hours the next business day.

  7. TAC Hours of Operation -TAC Hours of Operation, including lunch closings, must be posted using Form 13358 (inserted into Document 10160). TAC signage must be updated/changed as necessary to reflect the information posted on IRS.gov, and the 3709 telephone recorded announcements. All closings must be posted on the TAC door for the duration of the time the TAC will be closed.

1.4.11.8.3  (11-02-2007)
3709 Telephone Recorded Announcements

  1. Area Directors will be responsible for continuously monitoring TAC addresses and hours of operation and documenting the reviews. In addition, Area Directors will certify quarterly that the information is consistent and correct. This will include monitoring the designated local telephone directory. The memorandum (See Exhibit 1.4.11-9) will be used for the certification process. Certifications will be submitted to the HQ Analyst responsible for IRS.gov on the last business day of the following months: January, April, July, and October certifying that on that day, all listings are correct.

  2. 3709 telephone lines must have a recorded message using the approved Field Assistance Script ( See Exhibit 1.4.11-1). Each recording must include all information posted on IRS.gov, and TAC Signage. It must also be in the same format (i.e., Closed for lunch 12:00 noon - 1:00 p.m.). If time does not allow for the full script, do not include the tax return prep information portion of the 3709 recorded telephone announcement. Any deviations from the prescribed script must follow the approval authority guidelines.

  3. The Director, Field Assistance must approve any deviations from the prescribed format. The Area Director or designee should submit the request via E-mail to the HQ Analyst responsible for IRS.gov. The request will then be forwarded to the Director Field Assistance for action.

1.4.11.8.4  (12-19-2007)
3709 Monitoring, Certification and Business Process Review Procedures

  1. Area Directors will be responsible for continuously monitoring TAC addresses and hours of operation and documenting the reviews. In addition, Area Directors will certify quarterly that the information is consistent and correct. This will include monitoring the designated local telephone directory. The memorandum in See Exhibit 1.4.11-9. will be used for the certification process. Certifications will be submitted to the Chief, Operations and Training on the last business day of the following months: January, April, July, and October certifying that on that day, all listings are correct.

  2. Certifications must include details of any non-compliance and an explanation of what corrective actions are necessary to achieve full-compliance. Verification that corrective actions have been successful will be forwarded as quickly as possible.

  3. Managers are required to conduct reviews to monitor timeliness of callbacks and to ensure appointments are being made. Managers are to review the log sheet each month during January through April. Managers are to review one log sheet per quarter during the months of May through December.

  4. Managers are required to report calls that were not returned within two business days each quarter. This information will be posted to the FA U-Drive by the Area Office.

  5. The Director, Field Assistance must approve any deviations from the prescribed format. The Area Director or designee should submit the request via E-mail to the Chief, Operations and Training. The request will then be forwarded to the appropriate Headquarters Analyst for action.

1.4.11.9  (12-01-2005)
Work Planning and Scheduling

  1. Work planning and scheduling are the foundation upon which successful FA programs are built. The purpose of the work planning and strategy plan is to enable Field Assistance to realistically plan or project the use of resources or accomplishments to meet customer needs.

  2. Work planning can be defined as planning according to needs, and scheduling defined as planning according to resource availability.

  3. The Headquarters Office will develop the TAC work plans using input received from each Area. The work plan will be prepared for each period of the fiscal year.

1.4.11.9.1  (12-01-2005)
Local Scheduling for TACs

  1. When preparing your local schedule, it is necessary to analyze each portion of the TAC operation. Whether you have responsibility for a large TAC or a small outlying TAC, it is your responsibility to maintain standardized services.

  2. Resources will be allocated based on the work plan request, and a schedule will be prepared showing where and how these resources will be spent.

1.4.11.9.2  (12-01-2005)
Scheduling for Staffing Needs

  1. Determine the staffing needs for the scheduling period by analyzing volume statistics. These statistics can be obtained from prior year data. Business Performance Management System (BPMS) reports are the best source for this type of information.

  2. BPMS reports provide data on workload volumes for the week, period and fiscal year. This data is provided on a weekly basis. Also unit per staff hour information is included.

  3. Factors to consider when analyzing statistical data may include, but not limited to:

    • Type of employee available to be assigned to special TAC activities

    • Expectations of employees' performance and expertise related to the type of work performed

    • Volume of work anticipated

  4. An analysis of weekly data will enable management to identify trends, patterns, need for additional staff and anomalies. Effective analysis will assist you in planning and scheduling and enable you to utilize resources more efficiently.

1.4.11.9.3  (07-18-2007)
Scheduling Considerations

  1. Your skill in maintaining a flexible staff and balancing the workload will determine the overall success of the TAC operation.

  2. In most instances, circuit riders are needed when taxpayer demand exceeds available local FA resources. Time must be planned into your scheduling to accommodate these demands.

  3. Examples of workload demands when staffing may be limited and circuit rider support may be needed include:

    • Inventory

    • Ordering forms and publications

    • Referrals

    • Adjustments

    • Correspondence

    • Directed Learning

    • Formal training

    • Away from office

    • Leave

1.4.11.9.4  (01-27-2006)
Staffing FEMA Locations

  1. The Federal Response Plan states that federal agencies are expected to provide assistance for alleviating damage, loss, hardship and suffering using the agencies’ own authorities and funding. The IRS is committed to supporting the Federal Emergency Management Agency (FEMA) with assisting those affected by disasters and significant emergencies.

  2. Field Assistance may receive requests for TAC employees to staff Disaster Recovery Centers (DRC) established by FEMA. The guidelines Field Assistance managers are listed below.

    1. In most cases, TAC employees should not staff DRC’s from January 2 – June 15.

    2. TAC’s will remain open for business, even when a local DRC is established.

    3. The solicitation for volunteers to staff DRC’s will be done at the Territory Manager level. The Group Manager may be contacted only if the Territory Manager is unavailable.

1.4.11.10  (11-01-2008)
Capturing Field Assistance Contacts

  1. It is critical that Field Assistance has timely, accurate reporting and monitoring of resource and workload information.

  2. Group Managers should ensure that each TAC employee (including detailees) correctly capture and record the type of assistance provided and the length of contact. All employees providing assistance are required to keep a record of their contacts.

  3. Should Q-MATIC go off-line, TACs will record contacts in 15-minute increments using Form 6148A , Field Assistance Contact Sheet.

    Note:

    TACs equipped with Q-MATIC will have contacts captured systemically.

  4. Managers and employees, including detailees, must accurately report their time on Form 5311, Field Assistance Activity Report, using the Q-MATIC 272d report.

  5. For multiple issues, employees will enter all the closing codes at the conclusion of the contact. Employees will enter the closing code for the service that took the longest time to answer first. Exception: EITC issues must be entered first. Closing Codes 596, EITC Tax Law Related or EITC 301 Account or Notice Related must always be entered first.

  6. Group Managers must stress the importance of accurately reporting time charged to Field Assistance.

  7. Group Managers are required to review Form 5311 for their respective TACs, weekly and make corrections as needed.

1.4.11.10.1  (07-18-2007)
Form 6148A - Field Assistance Contact Sheet

  1. Should Q-MATIC go off-line, TACs must use Form 6148A to record the type of assistance and the length of each contact.

  2. Employees must use a different sheet for each day of the week.

  3. If the issue involves EITC or if a Form 809 receipt is issued, employees should record the contact on both the left and right side of the form.

  4. Employees should use part 3 of the form to record extended hours service.

  5. Contacts are to be recorded by making a tic mark in the box that represents the time and type of assistance given.

  6. Entries to Form 6148A must be totaled and entered on Form 5311 daily. See Form 6148A , Field Assistance Contact Sheet, for additional information.

1.4.11.10.2  (11-01-2008)
Management Review and Disposition of Form 6148A

  1. Group Managers should ensure that TAC employees correctly capture and report contacts and hours.

  2. Group Managers should review the preparation of Form 6148A , and conduct comparative reviews to FAMIS Form 5311 and Business Objects reports to ensure that the data is being reported accurately.

  3. Procedures for the disposal of Form 6148A are as follows:

    1. Forms 6148A prepared during the filing season may be destroyed 2 months after the data captured has been used to prepare FAMIS Form 5311.

    2. Form 6148A prepared during non-filing season may be destroyed 1 month after the data captured has been used to prepare FAMIS Form 5311.

1.4.11.11  (11-02-2007)
Q-MATIC

  1. All TACs equipped with the Q-MATIC system will use the following standard ticket categories:

    1. Return preparation

    2. Tax questions

    3. Forms

    4. Cash Payments

    5. Non-cash payments

    6. Notices and letters

    7. Multilingual interpreter

    8. W-7

    9. Scheduled Appointments

    10. Other

  2. In addition to the standard ticket categories, TACs will use the standardized closing codes when ending the contact.

  3. Standardization is necessary to ensure nationwide consistency of the data collected.

  4. Employees will enter the appropriate closing code at the conclusion of a contact. Employees will enter a single closing code for the service that took the longest time to provide.

    Exception:

    Memo Counts - When EITC is addressed as a secondary issue, an additional memo count will be entered after the primary code.

    Example:

    An employee took 10 minutes to answer a taxpayer's EITC question and 20 minutes to answer an amended return tax law question. The employee will close the contact by entering Closing Code 506, Amended Return, then will enter one Memo Count 717, EITC Tax Law Questions. When the customer’s only inquiry is an EITC Account issue, enter one Closing Code 301, EITC Account Related/Notices, then enter one Memo Count 718, EITC Account/Work Notices. Time will be tracked under the first Closing Code entered. Refer to the Official Guidance for Q-MATIC and FAMIS for more information.

  5. A customer contact representing more than one taxpayer will be closed as a multiple contact.

    Example:

    A representative with issues involving five separate tax identification numbers (TIN) will be entered as five separate closings. Do not use multi-send, enter each TIN as a separate closing.

  6. All units, regardless of whether the employee has access to Q-MATIC at their desk, should be counted on Q-MATIC. If employees do not have Q-MATIC at their desk, i.e. for return preparation, referrals and retrieving messages from the 3709 line at another location, these counts should be loaded on Q-MATIC at the end of the day.

  7. Q-MATIC Report 272d, Matter Codes Served Per User captures the number of customers assisted, the time spent with each customer, and the type of inquiry.

  8. Matters Code Served Per User must be pulled daily for each TAC employee, including detailees, to accurately fill out Form 5311.

  9. The following tax law categories are to be tracked on Q-MATIC:

    • Amended Return

    • BMF Tax Issues/2290/SS4/EIN/Employment Tax

    • W-7 ITIN (Tax Law Related)

    • Taxable/Non-Taxable Income

    • Schedule C-EZ Income and Expenses

    • Filing Requirement/Status/Dependents/Exemptions

    • Itemized/Standard Deductions

    • 1040 Credits

    • 1040 Payments (e.g. W-2s, W-4s, etc., Except EITC)

    • 1040 Adjusted Gross Income

    • 1040 Taxes

    • Innocent/Injured Spouse

    • Refund/Owe/Designee/Signing Return

    • Current Year Tax Law Focus

    • EITC Tax Law Related

    • Out of Scope

  10. All taxpayers waiting for service in TACs with full Q-MATIC may be given Document 12069 which explains the Q-MATIC numbering system and the routing process. They may also be informed of the appropriate wait time.

  11. Guidance contained in the memorandum dated October 11, 2007 as well as the Q-MATIC User’s Guide, should be interpreted as IRM.

  12. Q-MATIC Report 50c, Customers served Per Matter Code, captures the total number of customers served per matter code, the total transaction times per matter code, and the average transaction times per matter code. This report will be used to ensure the Q-MATIC and RMIS/BPMS data matches.


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