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

Ensure your employees follow the required Field Assistance (FA) procedures for referrals in

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.

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

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

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

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.

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:

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.

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

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

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

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

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

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

To enhance return preparation quality, follow the Return Preparation Quality Review guidelines listed in IRM 21.3.4.10.5.1 during any return preparation review activity. You may also use Exhibit 1.4.11-14, Field Assistance Return Preparation Quality Review Checklist to assist you.

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.

Area Directors are responsible for ensuring Quality Reviews of return preparation and e-file processes are conducted twice per year (February and October). Area Directors may delegate this responsibility. Exhibit 1.4.11-17, Quality Review Taxpayer Assistance Center/Return Preparation/e-file Processing Checklist. Embedded Quality Review System (EQRS) consolidated results may also be incorporated into this review.

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

Ensure returns are transmitted timely to prevent stockpiling and backlogs.

Monitor timely submission of Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. Form 8453 must be sent to the appropriate campus on Form 3210, Document Transmittal. Follow-up on Form 3210 to ensure acknowledgements are received within 30 days of submission. Contact Submission Processing Campus, Receipt and Control Section, if not received timely.

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

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:

Monitor to ensure rejected returns are processed timely.

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.

Ensure all ITAS are using the current tax preparation software worksheets, interactive interview, help me tabs, and the ITLA tools when appropriate.

All ITAS must ensure the following current tax preparation software worksheets and forms are in the return preparation tree for each return:

All ITAS must use the ITLA tool for the following topics:

All ITAS must use the current tax preparation software worksheets and forms in lieu of the ITLA tool for the following:

All other in scope forms and schedules (not listed in paragraphs 16, 17, and 18 above) 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 ITLA.

Protect the security of taxpayer data by ensuring each user group and employee is password protected. A strong password should be chosen. The best passwords contain a complex combination of letters, numbers and special characters. The Group Manager will maintain a copy of the employee Practitioner Personal Identification Numbers (PINs).

Monitor to ensure all required documents are retained in the TAC or Employee e-file site. Ensure supporting documents of returns filed using Form 8879, IRS e-file Signature Authorization, which could include Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, are retained in the TAC for 3 years, then shipped to the Federal Records Center (FRC) for storage, if needed. The Group Manager may delegate this responsibility to the Group Secretary, IAR or ITAS in the TAC, who will coordinate/implement the record retirement procedures.

Ensure retention files are destroyed timely.

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

Approve each return preparation that does not meet the Scope of Service criteria. This approval should be annotated on Form 14058,IRS Return Preparation Checklist. (See IRM 21.3.4-5, IRS Return Preparation Checklist).

Ensure appropriate disclaimer information is annotated on all returns prepared. Each office must ensure that return preparation software is initially set up to automatically print the appropriate disclaimer information.

Return preparation is being completed in an "interview style" therefore, all return preparation computers must use the Desktop Interactive Interview and Help Me tabs in the software for the years available. When the Interactive Interview and Help Me tabs are not available, the return preparation computers must load and use the Interview - Interview Sheet (57 questions) in the software. This form should be loaded in the return preparation tree.

Notify Governmental Liaison and Legislative Affairs if a TAC will discontinue preparing state returns. The Headquarters (HQ) office will notify GL and Legislative Affairs at the National level and Area offices are to notify the GL for the appropriate state(s).

Monitor the completion and submission of state tax returns to ensure timely filing and adherence to federal, state, and local directives.

The Group Manager will communicate policies and procedures to all group employees regarding FSA.

The Group Manager will provide guidance to employees to ensure that FSA is used to the maximum extent possible. Employees should be familiar with IRS.gov and the tasks that can be accomplished via IRS.gov.

The Group Manager will ensure that an FA employee is available to facilitate. Refer to IRM 21.3.4.2.3, Facilitated Self Assistance (FSA) for Facilitator duties.

The Group Manager will ensure the FSA printer and computers are operational. If a problem arises, refer to the FSA Troubleshooting Guide http://win.web.irs.gov/field/FA_FSA.htm located on the W&I Field Assistance Insider home page. If the problem can not be resolved, the Group Manager will notify the designated FA HQ Analyst with the specific details including bar code(s) of the kiosk or printer if warranted.

The FSA kiosks and workstations should be clean and inviting. See Cleaning the FSA Kiosk PowerPoint Slide http://win.web.irs.gov/field/FA_FSA.htm. Disinfectant wipes should be made available. Scratch paper and pen should also be available for taxpayer use.

The Group Manager or designee will report FSA units daily on their FAMIS. See the FAMIS Guide http://win.web.irs.gov/field/field_FAMIS.htm for additional details. FSA is not connected to Qmatic and units can be obtained from the Vendor’s report.

Managers must take reasonable measures to ensure that the kiosk workstation placement provides a balance of taxpayer privacy and adequate physical security controls to prevent vandalism. The dedicated FSA printer will be kept in FA secure space, preferably the IAR workstation for easy retrieval of prints.

The Group Manager will ensure one-time use headphones are available, when requested by taxpayers opting to use the Alternative Technology option on the kiosks.

The IRS 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.

TAC Security and Remittance Review Database (TSRRD) Security Review Section 7 – Part II After Hour Security Review is due quarterly as follows:

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

TSSRD Security Review - Physical Security Review is due semi-annually as follows:

TSRRD Review - Remittance Review is due semi-annually as follows:

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 IRM 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.

To establish a controlled access environment in TACs, refer to IRM 10.2.8, Physical Security Incident Reporting. TACs are subject to compliance reviews by Agency Wide Shared Services (AWSS) Real Estate Facilities Management (REFM), Information Technology (IT), Government Accountability Office (GAO), Physical Security and Emergency Preparedness (PSEP), and Treasury Inspector General for Tax Administration (TIGTA).

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:

Overview – The IRS 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.

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. See IRM 1.4.2, Monitoring and Improving Internal Control.

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

Duress alarms located in each TAC should be tested quarterly by the local Physical Security and Emergency Preparedness (PSEP) Territory Manager. If necessary, PSEP will contact the TAC manager for assistance to activate and reset duress alarm(s).

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

The database allows Field Assistance to effectively monitor the TACs adherence to security requirements.

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

The manager is responsible for conducting Functional Security Reviews using Form 12149, Functional Security Review for Managers, and data collection instruments (DCIs) and input the results of the reviews in the database on a quarterly and annual basis.

At a minimum, managers will ensure compliance with standards on

The database addresses the following:

Managers should comply with all minimum security standards contained in IRM 10.4.1, 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.

Ensure all procedures are followed as outlined in IRM 21.3.4.3.13, Signs

All TACs will display Required Signs outlined in IRM 21.3.4.3.13, Signs as provided by Headquarters.

All other signs (e.g. signs from other business units, temporary signs) must be approved by the Director, Field Assistance or Headquarters designee.

There are four categories of Signage

Remove outdated signs promptly either by the removal date if indicated or the end of the initiative being publicized.

The following list contains signs from other business units approved for indefinite posting by the Director of Field Assistance.

TACs with full Qmatic may consider using Pub 5006, "While You Are Waiting" explanation of Qmatic (in English and Spanish) to explain the numbering/queuing system to taxpayers and minimize confusion.

Each outlying TAC has a Commissioner's Representative (CR)/Administrative Officer (AO) who is responsible for the office/building.

It is your responsibility to keep the CR/AO informed of TAC office closings or any problems (within the CR's area of responsibility) that the TAC may encounter in carrying out its function.

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

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

You should make routine visits to the TAC and maintain documented evidence of managerial reviews, as outlined in Exhibit 1.4.11-11. You should validate these reviews quarterly by inputting the results of your reviews in the TAC Security and Remittance Review Database (TSRRD) see IRM 1.4.11.4.1(2, 3, 4 and 5).

If items identified during your visit are the responsibility of the Commissioner's Representative (CR), schedule a discussion.

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

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" .

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

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.

Once the request is approved, follow the notification procedures in IRM 1.4.11.7.3, Notification, Monitoring and Certification Procedures.

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

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

Before temporarily closing a TAC, Areas must attempt to:

Permanent TAC Closings: The Commissioner, Wage and 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.

Coordination with the local Government Liaison (GL) is essential. The Area Director or designee will immediately notify GL for the state(s) and the local Media Relations Office of any temporary closings, including same day emergency closings, and non-emergency closings of one to seven days. The GL will then conduct the necessary coordination with the affected congressional offices and/or state Department of Revenue officials, as appropriate.

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 GL and the local Media Relations Office.

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

Territory Managers or their designee will also notify the applicable Commissioner's Representative (CR).

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 Center Information.

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, 3709 Monitoring, Certification and Business Process Review Procedures.

Hours of operation must be posted using Form 13358, Taxpayer Assistance Center Hours of Service Insert.

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

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 immediately be notified of the situation and IRS.gov, the 3709 telephone recorded messages, and TAC signage will be updated.

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 message and TAC signage. If it is not practical to make these updates, this requirement will be waived.

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 01/21/10 and reopen 01/23/10 or Closed 1/21/10).

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

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" .

Holiday Closings - IRS.gov and the 3709 telephone recorded messages 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.

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

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. A memorandum 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 all listings are correct.

3709 telephone lines must have a recorded message using the approved Field Assistance Script (see Exhibit 1.4.11-1). Any deviations from the prescribed script must follow the approval authority guidelines.

The Director, Field Assistance or designee must approve any deviations from the prescribed format. The Area Director or designee should submit the request via e-mail to the HQ Analyst(s) responsible for IRS.gov/3709 telephone line programs.

Area Directors will be responsible for monitoring TAC addresses and hours of operation on the 3709 phone line with documented reviews. In addition, Area Directors will certify quarterly that the information is consistent and correct. This will include verifying the 3709 telephone number in the designated telephone directory. A memorandum will be used for the certification process. Certifications will be submitted to the Chief, Operations and Training and the Chief, Financial Planning and Resources on the last business day of the following months: January, April, July, and October certifying that all listings are correct.

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.

Managers are required to conduct reviews to monitor timeliness of callbacks and to ensure appointments are being made. Managers are to review the 3709 log each month during January through April. Managers are to review one log sheet per quarter during the months of May through December.

Managers are required to report calls that were not returned within two business days along with an explanation of why the calls were not returned timely each quarter. This information will be posted to the FA U-Drive by the Area Office.

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 and the Chief, Financial Planning and Resources. The request will then be forwarded to the appropriate Headquarters Analyst for action.

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.

Determine the staffing needs for the scheduling period by analyzing volume statistics. These statistics can be obtained from prior year data. Business Objects reports are the best source for this type of information.

Business Objects reports provide data on workload volumes for the week, month, planning period and fiscal year. This data is provided on a weekly basis and is updated every Thursday.

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

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.

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

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.

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

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.

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

Should Qmatic go off-line, TACs must use Form 5311 or the Optional FA Contact Sheet to record the type of assistance and the length of each contact. The Optional FA Contact Sheet is located http://win.web.irs.gov/field/fadocs/FA_Optional_Contact_Sheet.xls
Instructions for Optional Contact Sheet: http://win.web.irs.gov/field/fadocs/FA_Optional_Contact_Sheet_Instructions.pdf

Contacts are to be recorded by selecting the correct closing code, and recording a unit for each taxpayer and the time.

Entries to Form 13864 or Optional FA Contact Sheet must be entered on FAMIS Form 5311 daily. See Form 13864, Field Assistance Contact Sheet, for additional information.

Form 6148, Walk-In Contact Card, can be used as a traffic management tool.