1.4.16  Accounts Management Guide for Managers (Cont. 1)  (01-01-2015)

  1. Telephone monitoring and work reviews are performed for the following reasons:

    • To make an objective assessment of an employee's performance on an ongoing basis and to ensure that adequate information is available for mid year and annual appraisals

    • To protect the rights of customers

    • To identify training needs

  2. All Accounts Management site managers must conduct the following types of reviews:

    • Telephone monitoring through Contact Recording.

    • Case Reviews. See paragraph (3) below.

    • Inventory Management using the CCA 4243, IDRS Automated Age Listing (AAL) and CCA 4244, IDRS Multiple Case Control Listing.


      For additional information, see IRM, Monitoring the Automated Age Listing (AAL); IRM, CCA 4243 - IDRS Overage Report; and IRM, CCA 4244 - IDRS Multiple Case Report.

    • IDRS (Inventory and Security Reviews).

    • Non-evaluative reviews.

    • Clerical reviews (i.e., Form 3210, Document Transmittal, acknowledgement and follow-up, mail receipt and distribution, etc.).

    • Image Control Team (ICT) Reviews (for additional guidelines regarding these reviews see paragraph (3) below.

  3. During the ICT reviews, managers must review the ICT scanning activities to ensure quality control alerts are not being overridden and scanned document images are clear and legible.

    • Quality Control Alerts - The CIS scanners provide a quality control alert to ICT employees when the number of cases identified on the batch sheet does not equal the number of cases identified during scanning. Further analysis maybe necessary if the scanner operator cannot readily identify the problem. It is crucial that these quality control alerts are not overridden without effectively resolving the error identified. The CIS ICT Scanning Activities Guide provides the necessary steps for resolving these quality control alerts. Managers must ensure these quality control alerts are not overridden without effectively resolving the error identified by routinely conducting reviews of the scanning activities.

    • Scanned Document Images - ICT employees are required to review the scanned images of each document to verify proper scanning. If the document is difficult to read and illegible, "ODU" (Original Document Unreadable) is notated on the document. Managers MUST also perform monthly reviews to verify the quality of the scanned images. This verification should include comparing the original document to the scanned image to ensure legibility and the presence of "ODU" if documents are not clear and legible.

  4. The case reviews that AM managers must conduct involve the following:

    • Reviews of closed cases for both accuracy and productivity to determine if work is being closed in an efficient and effective manner. Managers must conduct these reviews to ensure timely follow-up and IDRS activity code update on cases.

    • Workload reviews to assess whether the amount of time being spent is commensurate with the complexity and type of work.

    • Reviews of cases currently in process to ensure that inventory is being closed according to received date and that cases are not unnecessarily suspended.

  5. Managers are required to conduct periodic, random sample reviews of outgoing Form 3210 to:

    1. Ensure the contents of the outgoing document package are accurately recorded.

    2. Ensure unauthorized disclosure of documents and information, as required by IRM, Responsibilities of Service Officials, Managers and Employees.


    Refund Inquiry Unit /Clerical Unit managers must conduct periodic, random reviews of incoming Form 3210 to ensure checks are properly added to the Returned Refund Check System (RRCS). Managers are also required to store all unprocessed returned refund checks in a locked cabinet/drawer at the end of each day.

  6. All required management reviews must be documented in writing and readily accessible.

  7. Focus performance reviews on effective case and call resolution according to IRM guidelines. Emphasize the importance of quality service as well as the efficiency of case work and telephone calls. For telephone calls, managers should determine whether the handle time is appropriate to the call reviewed, considering hold time, wrap time, and talk time. Calls should also be reviewed to assess professionalism.

  8. Whenever possible, include a specific reference to the lowest level, (e.g., IRM subsection number, Transfer Guide code number) for performance feedback/documentation to ensure employees are aware of the procedure not being followed.


    This identifies areas that may need further IRM clarification and training deficiencies.

  9. Perform the required monitoring and paper reviews each month. Department Managers and/or Operations Managers must set review requirements for their sites. Conduct a balance or mix of these reviews (telephone and/or paper reviews) throughout the year relative to an employee's work assignments. When necessary, conduct side-by-side non-evaluative reviews for skill development.

  10. All performance recording described in the following subsections must meet the criteria for evaluative material. The criteria is established by the National Agreement between National Treasury Employees Union (NTEU) and management.  (01-02-2012)
Employee Report

  1. Managers must maintain a flexible schedule listing all employees in their group and show the completed telephone monitoring, inventory and other review activities during the week. Use the following guidelines:

    1. Indicate which sessions are evaluative and non-evaluative.

    2. Notate sessions reviewed through contact recording.

    3. Note the reason when you complete less than the recommended number of monitored calls or inventory reviews.

    4. Retain the schedules until completion of operational reviews so that department managers can use the documentation during operational reviews.

    5. Do not schedule the employee's review the same time/day of each month.  (01-01-2015)
Feedback and Follow-Up

  1. When problems are discovered during the monitoring/review process, managers are to use on-the-job training and on-line courses, e.g., ELMS, group training classes, and written guidance.

  2. Review results may reveal strengths and weaknesses of employees and identify the need for managerial monitoring to evaluate employee performance. Managerial monitoring must be performed independently from Quality Reviews.

  3. National Quality Reviews available from the National Quality Review System (NQRS) cannot be used to evaluate employees.

  4. Quality Review data is used to identify trends, problem areas, and overall site quality.

  5. Managers are responsible for ensuring that actions are addressed on National Quality Reviews identified with the word “Flash” or “Corrective Action Required” in the Feedback Summary Remarks section of the DCI. For additional information, see IRM, EQRS/NQRS Remarks Section.  (01-01-2015)
Telephone Monitoring

  1. IRM, Policy Statement 1-44, provides guidelines regarding "Monitoring of Employee Telephone Conversations." This Policy Statement mandates the use of monitoring employees for evaluative and training purposes.

  2. Telephone monitoring is the most important review of a telephone call site. When monitoring telephone calls, managers can determine whether the employee:

    1. Addressed disclosure issues.

    2. Treated the customer with , courtesy, fairness, and respect.

    3. Followed the Interactive Tax Law Assistant (ITLA). See paragraph (3) below.

    4. Researched reference material accurately.

    5. Followed AMS; Integrated Automation Technology Tools (IAT); Technical Communciation Documents (TCD); or IRM 21 Job Aids.

    6. Resolved the case per IRM guidelines.

    7. Provided an accurate answer.

    8. Applied appropriate communication skills.


      Communication skills and use of hold guidelines are outlined in IRM, Communication Skills, and IRM 21 Job Aids.


      See Paragraph (3), below regarding use of inappropriate language by employees.

    9. Conducted a concise successful interview.

  3. Rude remarks or disrespectful behavior cannot be tolerated when communicating with the taxpayer or in the work place. Recorded conversations of inappropriate language by telephone employees may be available to the public under the Freedom of Information Act (FOIA). Recorded instances of rude, inappropriate language or disrespectful behavior during the conversation with taxpayer or while taxpayer is on hold will be handled as follows:

    • During the conversation with the taxpayer, CQRS will code the DCI using the appropriate 800 attribute under the professional bucket, elevate the issue to the Chief, Data Management and Reports (DMR) followed by an e-mail to the site Planning and Analysis Chief to address as a conduct issue.

    • While the taxpayer is on hold, CQRS will forward the information to the DMR Chief and send an e-mail to the appropriate site Planning and Analysis Chief. The DCI will not be coded as this is not considered an impact to the taxpayer.


      Managers should see the following references, which include guidelines that officially support their conversation with employees:
      IRM, Contact Recording, paragraph (2) states: "Incoming calls are answered with an additional announcement that states: Your call may be monitored or recorded for quality purposes."

      Document 7017, Label for Telephones Subject to Monitoring/Recording. This document (label on the Aspect Teleset) states: "This telephone is subject to monitoring/recording for the purpose of spot-checking employee courtesy and accuracy of information."

  4. The use of the ITLA is mandatory by AM telephone assistors when responding to a taxpayer's question on any of the technical tax law topics identified to be "in-scope" topics. The tax law topics considered "in-scope," which require ITLA use, can be found by accessing the following hyperlink through the IRS intranet: http://serp.enterprise.irs.gov/databases/irm-sup.dr/current/itla/itla-home.htm

  5. All telephones subject to monitoring must be properly labeled so employees know that calls may be recorded/monitored. Calls are recorded via the Contact Recording system.  (01-02-2012)

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

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

    2. Enter ASPECT supervisory extension

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

    4. Press "SUPERVISOR" key

    5. Enter the extension of the assistor to be monitored

    6. Press "ENTER"

    7. Press "RELEASE" key to end monitoring session

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

    • Client number

    • Client password

    • Application number

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

  4. Double plugging to review telephone calls may be performed for training purposes only and is non-evaluative.  (01-01-2015)
Contact Recording

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

  2. The automated system captures voice and in a certain sample of cases, on-screen computer activity for later retrieval and review.

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

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

  5. Follow the time frames in the current IRS/NTEU National Agreement for sharing performance feedback. NTEU Agreement is found at: http://hco.web.irs.gov/lrer/negotiations/natagree/index.html

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


    Management may request that a recorded contact be downloaded. Refer to IRM, Managerial Requests, for more information regarding this type of request.

  7. For additional information regarding contact recording, see IRM, Contact Recording.  (01-02-2013)
Access to Recorded Calls

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

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

  3. At an employee's request, the employee and/or employee's representative and the manager will meet within two (2) business days to listen to and discuss a recorded call together. The employee's representative; however, must request and receive permission under IRC Section 6103 (I) (4) (A) to listen to calls involving return information.  (01-02-2013)
Evaluative Reviews

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

    • Conducted according to department or other requirements.

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

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

    • Shared in a timely manner as required by the National Agreement (found at http://hco.web.irs.gov/lrer/negotiations/natagree/index.html).


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

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

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

    • Advising the taxpayer/caller incorrectly.

    • Providing discourteous service.

    • Unable to answer the question.

    • Threatened by a caller.


    EQRS is a standardized data repository with trend analysis capabilities and reporting capabilities to use for employee evaluations.  (01-02-2013)
Team Manager

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

  2. For telephone monitoring, develop a method for recording the pertinent facts of the call. Ensure all information needed to determine if a call is correct or incorrect is captured.

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


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

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


    At the discretion of the site, these waivers are approved at the department level.  (01-02-2012)
Department Manager

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

  2. Department managers must provide monthly feedback to front line managers regarding adherence to the review requirement. This feedback addresses number of reviews conducted for each employee, type of review (paper, phones, targeted) and types of errors identified.  (01-02-2012)
Feedback and Follow-up

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

    • Training

    • Employee's ongoing performance

    • Quality Review feedback

    • Required minimum monitoring


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

  2. On-the-Job instructors (OJIs) monitor trainees to provide constructive feedback and assist in employee development. Team leaders monitor side-by-side to improve work skills. This monitoring is non-evaluative and not formally documented.  (01-02-2012)
Sharing Results

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

    If an employee Then
    1. Commend the positive aspects of the performance.

    2. Discuss areas for improvement as appropriate.

    • Obtain the cause of the disagreement.

    • Commend the positive aspects of the performance.

    • Discuss openly to resolve disputed issues.

    • Discuss areas for improvement.

    • Develop plan to improve performance as appropriate.


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

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

    • If the employee has provided incorrect information to a taxpayer, the manager will inform the employee as soon as possible. In all other instances, the evaluative recordation will be shared with the employee within fifteen (15) workdays of when the call was received by IRS or the contact was made with the IRS.

    • Access the 2012 National Agreement II via http://hco.web.irs.gov/lrer/negagree/natagree/

  3. Obtain the employee's acknowledgment on the designated form. Provide one copy to the employee and retain the other copy for the EPF. Sanitize all employee data containing a social security number or name.  (01-01-2014)
Workload Management/Efficiency Reviews

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

    • Inventory time is appropriately used to work cases

    • Casework is completed in an efficient manner

    • Inventory is appropriately managed

  2. Managers will conduct a monthly Workload Management/Efficiency review to evaluate employees when they are assigned to work paper inventory programs. This review will evaluate employee performance as it relates to Time Utilization, Timeliness and Workload Management. Paper Inventory includes:

    • Adjustments Correspondence

    • Telephone Accounts and Taxpayer Relations (TPR)

    • Inquiry Referrals (AMS e-4442)

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

    • Open Cases - including overage cases, uncontrolled cases, open controls, and suspense cases

    • Closed Cases/Completed Cases


    All reviews MUST be documented.

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

  5. Inventory reviews will be documented by completing the Workload Management/Efficiency Review template in accordance with the coding guidelines provided in the job aid located on the EQ Website at: http://eq.web.irs.gov/ . ELMS Course 34765, Inventory Management for AM Managers, includes guidance regarding the workload management/efficiency review template.


    For all inventory reviews, managers must use the AAL that includes the CCA 4243 (IDRS Automated Age Listing) and CCA 4244 (IDRS Multiple Case Control Listing). The AAL must become a part of the documentation.


    For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM, Monitoring the Automated Age Listing (AAL); IRM, CCA 4243 - IDRS Overage Report; and IRM, CCA 4244 - IDRS Multiple Case Report.

  6. Workload Management/Efficiency reviews determine if an employee is:

    • Completing casework in an efficient manner (time spent commensurate with complexity and training level)

    • Appropriately managing their inventory

    • Following procedural guidelines

    • Completing efficient research

    • Accessing available electronic research tools

    • Using applicable IDRS Accessory Manager Tools, i.e., IAT

    • Transferring cases appropriately

    • Monitoring and closing necessary case controls

    • Transcribing pertinent data accurately

    • Analyzing data correctly

    • Making correct decisions

    • Initiating timely and effective follow up actions including updating CIS/AMS/IDRS

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

    • Reporting time accurately using the proper Organization Function Program (OFP) codes for working paper inventory programs  (01-01-2014)
General Guidelines

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

    • Level of training and experience of the employee

    • Specialization of work

  2. For inventory reviews, prior to selecting a closed case for input to the EQ system, the evaluative reviewer will select a period of time when the employee was assigned the work; and perform a Workload Management/Efficiency review of closed and in-process cases using the following procedures (as applicable):

    • Use CIS real time data to identify closed cases and other account actions taken during a specific period of time when the employee was assigned to the work.

    • Use Transcript Inventory (AMRH and Statute) data in AMS to review work processes.

    • Managers may want to select cases closed within a shorter rather than longer time block in order to limit the number of cases included in the review.

    • Identify the specific cases closed during the identified time frame. These will be used to complete the Workload Efficiency Review.

    • Select one of the closed cases for the regular EQRS review.

    • Use the IDRS command code QRIND to review on-line adjustments.

    • Use CCA 4243 reports (Automated Age Listing) and CCA 4244 (Multiple Case Control Listing) to ensure that timely actions are being taken and cases are being worked in priority order.

    • Use AMS Taxpayer Identification Number (TIN) listing for access to all TINs accessed by the employee during the specific period of time in question.

  3. To ensure work is resolved timely and inventory reports reflect the correct data, each AM campus MUST download the Case Control Activity (CCA) 4243, IDRS Automated Age Listing, and CCA 4244, IDRS Multiple Case Control Listing, from Control- D WebAccess (CTDWA). These reports are downloaded weekly to an Excel file, which becomes the Automated Age Listing (AAL). The report allows the Inventory Control Manager (ICM), P&A Analysts, and management to sort assigned cases by relevant criteria (e.g., age, category, last action date) to identify and prioritize workable overage cases or cases requiring follow-up actions.


    For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM, Monitoring the Automated Age Listing (AAL); IRM, CCA 4243 - IDRS Overage Report; and IRM, CCA 4244 - IDRS Multiple Case Report.

  4. Managers of all inventory teams (Adjustments, Statutes, Refund Inquiry, and Accounts Maintenance Research (AMRH)) must use the AAL to perform weekly reviews of employees' assigned cases to ensure established priorities are followed. Managers of teams with uncontrolled inventory e.g., Centralized Authorization File (CAF) and/or Reporting Agent File (RAF), must perform reviews of employees' work (desk reviews). All required management reviews must be documented.

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

  6. Follow guidance in the National Agreement regarding the rating of work performance. The NTEU Agreement is found at: http://hco.web.irs.gov/lrer/negotiations/natagree/index.html  (01-02-2012)
Sharing Results

  1. Share a Workload Management/Efficiency review with the employee as soon as possible and in the same manner as EQRS evaluative reviews. If employee performance indicates a need for improvement, discussions should reference the current review and prior reviews to identify the observed progress.

  2. If the employee's performance requires improvement, identify and complete actions to assist the employee such as additional training or coaching.

  3. Managers must share reviews within 15 workdays.  (01-01-2014)
Monitoring the Automated Age Listing (AAL)

  1. To ensure work is resolved timely and inventory reports reflect the correct data, each AM campus MUST download the Case Control Activity (CCA) 4243, IDRS Overage Report, and CCA 4244, IDRS Multiple Case Control Report, from Control- D WebAccess (CTDWA). These reports are downloaded weekly to an Excel file, which becomes the Automated Age Listing (AAL). For additional information regarding these reports, see IRM, CCA 4243 – IDRS Overage Report, and IRM, CCA 4244 – IDRS Multiple Case Control Report.

  2. The AAL allows the Inventory Control Manager (ICM), Planning and Analysis (P&A) analysts, and management to sort assigned cases by relevant criteria (e.g., age, category, last action date) to identify and prioritize workable overage cases or cases requiring follow-up actions.

  3. AM Campus and Remote site Managers must monitor overage inventory for their assigned teams using the AAL and share with each employee weekly to ensure the employee is working inventory in accordance with established guidelines.

  4. Managers of all teams with inventory will use the AAL to perform weekly reviews of employees’ assigned cases to ensure employees are closing cases according to established program priority. Inventory include:

    • Adjustments

    • Statutes

    • Refund Inquiry

    • Accounts Maintenance Research Hold (AMRH)

    • Unpostables

    • Operation Assistance Requests (OARs)

  5. Managers of teams with uncontrolled inventory, e.g., Centralized Authorization File (CAF) and/or Reporting Agent File (RAF), must perform reviews of employees work (desk reviews) to ensure established priorities are followed.

  6. Age list reviews are performed for the following reasons:

    • Identify specific cases for review

    • Monitor the volume of the employee’s inventory

    • Set overage closure expectations

    • Identify potential problem cases

  7. Some important items to watch in any age list review include:

    • Cases over the aging criteria

    • Inappropriate activity code

    • Expired purge/action dates

    • Excessive time elapsed since last action

    • Expired Statute

    • Inappropriate suspense cases

  8. There are several methods available to conduct an age list review. Two methods are shown below.

    • Print the entire list for each employee and use color-coded highlighters or other notations to point out priority issues on the hard copy.

    • Use the AAL filters to reduce the overall list and display only priority cases. Add emphasis with color-coded cell highlights within Excel. If the data is stored on a shared drive, ensure PII information is protected in compliance with Data Security requirements. Share each employee’s list with an added column for follow-up comments. Print the reduced list if sharing files is difficult.

  9. All required management reviews must be documented.  (01-01-2014)
CCA 4243 – IDRS Overage Report

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

    • Identify cases that require action.

    • Identify specific cases for review.

    • Monitor the size of the employees' inventories.

    • Determine if employees are working inventory in the proper order.

    • Set closure expectations.

    • Identify potential management problem cases.

    • Monitor for the prevention of premature STAUP/TC 470.

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

    • Report Name: "OVERAGE REPORT"

    • Job Name: "CCA 4243x" (x = the alpha character assigned to the campus).

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

    • TEAM – Team IDRS number for employee.

    • EMP# - IDRS number of the employee case is assigned.

    • TIN - Taxpayer Identification Number (SSN, EIN, ATIN, or ITIN).

    • MFT - Master File Tax Transaction Code.

    • TXPD – Tax period of the case.

    • NAME – Name Control.

    • FRZ CODE – Freeze codes on the account.

    • AGE – Number of days aged from the IRS received date.

    • IRS RECD DATE – The date the case was received by the IRS.

    • ASSIGN DATE – The date the case was assigned to the current employee.

    • ACTIVITY CODE – The last action taken on the case.

    • ST – The Status Code of the case.
      A – Active case under control. Includes cases awaiting MFTRA, documents, or action by the employee.
      M – A controlled case that cannot be resolved due to long term delay (internal information, out-of-region document request, etc.).
      B – Background status used to monitor case.
      S – When sending letters to the taxpayer and waiting for a response from the taxpayer (External Information).

    • CATE – The Category code of the case.

    • ACTION DATE – The date of last IDRS action.

    • HM – Overage indicator. When the case reaches aged criteria for the first time a * will be displayed, the case will display a 2 through 9 for each week the case is on the aged list. After 9 weeks a > is displayed.

    • (-) – Debit or credit indicator.

    • MOD BAL – Module balance of the case.

    • STAT AGE – Statute age of the case. Indicates statute conditions for current and previous years returns - over, expired, or days remaining on statute.

    • STAUP CYC – Indicates the number of posting cycles before a STAUP expires. Value of "S" is shown if a STAUP is active along with the number of cycles remaining when three or less follows "S" :


      Example: "S-2" indicates 2 cycles remain on the STAUP. Value of "D" is shown if a STAUP is active for TISGND (TDI) and value of "T" is shown if a STAUP is active for a TC470 account. The applicable posting cycles also appear after the values of "D" and "T" .

    • C LETR – Indicates the letter number of the last C letter issued.

    • LETR DATE –Date the last letter was issued.

    • BOD – Business Operating Division.

    • CLC – BOD Client Code. This is a code to indicate the particular group of the BOD.

    • PLAN – Plan number. Always "0" on BMF cases. Plan number indicated for various TE/GE cases.

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

    • They are updated timely and are appropriate for each case.

    • Cases in "Monitor" status have a follow-up date identified.

    • Any cases previously worked, but not closed in IDRS is closed to the appropriate code (34-CR-TRAN, 54-TAX-ADJ, ADJ54, CRED-TRANS, RLSE-FRZ, TRUE-DUP, X-Claim, etc.).

    • Document requests have a pending date for follow-up and are followed up timely. Prior to ordering a document ensure the case is not workable without the document and perform a TIN search in CIS.

    • Check for activity codes "ACTV" and "REASSIGN" , which have an older action date, generally those 14 days or older, as this can be an indicator the case may not have been reviewed yet for proper action and/or may be workable.

  5. The Manager/Lead should review this report to ensure cases are being worked according to IRS receipt dates (FIFO – first-in, first-out). Annotate cases for follow-up actions by COB Monday. The reports should be maintained for two months. Highlight the cases on the report where:

    • The employee has failed to take timely actions such as follow-up on a case when the purge date has passed.

    • The case is in Nullified Unpostable (NLUN) category over 14 days old.

    • The Statute of Limitations on assessment of tax will expire within 90 days.

    • The STAUP has expired or there is no STAUP on a balance due account.

  6. Manager/Lead will provide employee with the page(s) of the report where the cases are controlled to their IDRS number. The employee will notate on the bottom of the page the actions taken on each case worked. Annotations should include C - Closed; U - Update; or S - STAUP input. The report should be returned to the Manager/Lead by close of business Friday. The employee should work cases in the following priority order:

    • NLUN category cases.

    • The statute on assessment will expire within 90 days.

    • Taxpayer was contacted and purge date has passed.

    • Remaining cases in oldest date received order.  (01-01-2014)
CCA 4244 – IDRS Multiple Case Control Report

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

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

    • Report Name: "MULTI CASE RE"

    • Job Name: CCA 4244x

    • Multiple case reports that contain only Accounts Management data can be accessed using Report Name: "MULTICASE-AM*" .

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

    • Cases where the same employee has more than one control base open.

    • Cases that can be rerouted to another area and closed.

    • Cases where a different employee has an open control.

    • Cases that can be closed due to previous actions.


      There will be times when more than one control base open on the same account is appropriate. Each case must be reviewed to determine if a multiple control base should remain open. Multiples with other service centers can be viewed and displayed in the report.

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

    • TIN - Taxpayer Identification Number.

    • BOD - Business Operating Division.

    • BOD CLC - Business Operating Division Client Code.

    • F/S - File Source

    • MFT - Master File Tax Account Code.

    • Tax Period - Identifies the tax period that was controlled.

    • PLN - Plan number, if applicable.

    • N/C> - Name Ctrl

    • C# - Control Base Number

    • Employee # - Employee number for employee assigned.

    • Status - Case History Status Code.

    • Category - Category of first case.

    • IRS Rcd Date - The first IRS received date.

    • C# - Second Control Base Number.

    • Employee # - Second employee number for employee assigned.

    • Status - Second Case History Status Code.

    • Category - Category of second case.

    • IRS Rcd Date - The second IRS received date.

  5. The Manager/Lead MUST:

    • Provide the report (either electronically or by paper) by COB Monday to the employee identified as having controls on the case. For cases assigned to Central Distribution numbers or queues, the listings will be worked by the designated team lead/manager.

    • Instruct the employee to annotate the actions taken on the case on the report and return the annotated report to the Manager/Lead no later than noon on Thursday.

    • After it is returned by the employee, review the report to determine if the correct actions were taken or return to the employee with feedback on the actions that need to be taken.

    • Maintain these reports for three months.  (01-01-2015)
Managers Assessing Performance (MAP)

  1. The Managers Assessing Performance (MAP) tool is a guide to assist Accounts Management managers with program management and leadership responsibilities. Managers are responsible for communicating organizational goals and achieving business priorities and objectives.

  2. The MAP tool provides a consolidated listing of numerous management information and real-time data reports available for monitoring performance. These reports are indicators that lead to identifying opportunities to increase efficiency and effectiveness for employees, teams, departments, operations, and directorates.

  3. AM Managers access the MAP tool at:https://portal.ds.irsnet.gov/sites/iManage/MAP/SitePages/Home.aspx

  4. Access permissions to this tool follow HR Connect par actions and is available to all AM management officials. If a manager returns or moves to a non-management position, access to the MAP will be removed.  (01-01-2014)
Review of IDRS Adjustments

  1. Ensure the integrity and accuracy of adjustments made to taxpayer accounts. Review 100 percent of on-line transactions for each newly trained assistor until the employee's performance is satisfactory (the employee consistently inputs correct adjustments). Follow up with ongoing sample reviews. If performance problem exists, reinstate 100 percent reviews.  (01-01-2014)
Command Codes for Review of IDRS Adjustments

  1. Use the following IDRS Command Codes (CC) to review on-line adjustments:

    • QRADD

    • QRIND

    • RVIEW

    • QRACN

    The above command codes are found in IRM 2.4.5, Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System.

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

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

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

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

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

    2. Rejected transactions change from IDRS status "AP" to "DQ" the following work day. The reviewer/manager must print the action after rejecting the transaction. Send these prints back to the employee for corrective action.  (01-01-2014)
Focus of the IDRS Adjustments Review

  1. IDRS adjustment reviews help do the following:

    • Prevent unpostables

    • Ensure prompt correction of errors

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

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

    1. Appropriate source documents

    2. Accurate and complete input data

    3. Proper hold codes

    4. Correct priority codes

    5. Accurate source codes

    6. Appropriate blocking series

    7. Appropriate reason codes

    8. Complete remarks section

    9. Ensure use of mandated Integrated Automation Technologies (IAT) Tools

    10. Appropriate monitoring for transaction posting (when applicable e.g., TC 841)


    When an inappropriate or incorrect adjustment identified by CQRS needs immediate corrective action, input Command Code TERUP in IDRS. The reviewer then enters "Flash" in the NQRS remarks section to alert the site of this case.  (01-01-2014)
Delegating Reviews of IDRS Adjustments

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

  2. If a manager delegates the review, the employee conducting the review briefs the manager and the employee involved.  (01-02-2014)
Non-Evaluative or Coaching Reviews

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

    • Telephone calls

    • Paper Inventory reviews

    • Certain issues (e.g., Disclosure)

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

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

  4. The manager or the lead should conduct the review; however, occasionally delegating these duties to a skilled journey level employee, for training purposes, may be appropriate.

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


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


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


    It is not necessary to listen to the entire call once it is determined the correct procedures from ITLA are being followed.

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


    For additional information on the use of ITLA, see paragraph (3) in IRM, Telephone Monitoring.  (01-01-2014)
Non-Evaluative Monitoring

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

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

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

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

  5. When an employee is having difficulty dealing with a caller, non-evaluative monitoring allows the manager to assist the employee, if needed.  (01-01-2014)
Side by Side Monitoring

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

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


    Double plugging, as an introduction to the job by new telephone assistors with experienced employees, is a good training tool.  (01-01-2014)
Non-Evaluative Paper/Procedural Reviews

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

  2. Clearly explain any problems you identify and provide guidance for the employee to improve performance.  (01-01-2014)
Clerical Reviews

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

    1. Timekeeping

    2. Mail receipt and distribution

    3. Typing

    4. Log or lists of controls and information

    5. Maintenance of files

    6. Receiving telephone calls

    7. Other duties as assigned

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

  3. Clerical reviews should also address the clerical work process (i.e., Form 3210 acknowledgement and follow-up).  (01-01-2014)
Mandatory Reviews for Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order (ATAO)

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

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

  3. AM assistors use IRM, Taxpayer Advocate Service (TAS) Guidelines, to determine if a taxpayer's case meets any of the TAS Case Criteria, 1 through 9, found in IRM, TAS Case Criteria.

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

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

    • Approve - Correctly identified and completed referrals. This action will route the Form 911 /e-911 to TAS and remove it from inventory.

    • Reject - Return Form 911 /e-911 to the originator. Add a note to explain reason for rejection.

  6. For additional information regarding TAS guidelines within AM, see IRM, Taxpayer Advocate Service (TAS) Guidelines.  (01-02-2012)

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

  2. Operational Reviews are conducted in the following manner:

    • Department Managers (DM) review Frontline Teams

    • Operation Managers (OM) review DMs

    • Planning & Analysis (P&A) Staff review Operations  (01-01-2015)
Operational Reviews

  1. Operational Reviews must:

    1. Evaluate and assess

    2. Identify areas to improve

    3. Establish target dates for improvement

    4. Identify and praise accomplishments

    5. Provide a follow-up on action items

  2. The review should address:

    • Workload management practices

    • Personnel management practices

    • Administrative practices

  3. Compare the above practices to the following:

    1. Mission statement

    2. Policies and regulations

    3. National Agreement

    4. Memos of Understanding (MOUs)

    5. Program Letter

    6. Business measures and goals

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

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

    1. Employee Performance Files (EPF)

    2. Personnel files

    3. Drop Files (including meeting minutes)

    4. Managers Monitoring Confirmation Logs for manual refunds

    5. Training files (access employee ELMS reports)

    6. Employee Survey Satisfaction results

    7. WP&C data

    8. AMS data

    9. Local inventory reports

    10. Automated Age Listing (AAL)

    11. Sample of closed cases

    12. Sample of open cases

    13. Average handle time reports

    14. Adherence reports

    15. Transfer reports

    16. Aspect reports

    17. Security reviews

    18. Totally Automated Personnel System (TAPS) data

    19. Leave tracking

    20. Evaluation/Midyear tracking

    21. Quality/Productivity/Improvement Initiatives

    22. Engagement Plans/Activities

    23. Updates on Engagement Strategy (ES) Tracker data

  6. It is recommended when the Department Manager (DM) reviews a Team Manager (TM) that you review a minimum of six EPFs; including a work leader, one team clerk/secretary (if one is assigned) and four telephone/paper assistors, Tax Examiners (TEs), or other applicable team employee. Also, try to review EPFs of employees with different levels of experience.


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

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


    A review of a DM may take about two weeks.

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

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


    The feedback should follow the critical elements (i.e., leadership, employee satisfaction, customer satisfaction, business results) and specify items reviewed. It should also follow the responsibilities outlined in the managerial performance plans (Leadership & Human Capital Management; Customer Service & Collaboration; and Program Management).

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

    • Summary of the observations (positive and negative)

    • Recommendations and action items

    • Follow-up dates

  11. Maintain a copy of the memorandum in the office files and one in the manager's EPF. Be sure to follow-up timely with the manager on action items. Document all follow-up actions.  (01-01-2014)
Department, Operation or Front Line Manager

  1. The Operational Review should cover the following:

    1. Personnel management practices

    2. Workload management practices

    3. Administrative, security, safety practices

    4. Manager's organization

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

    1. Critical Job Elements (CJEs) and Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayers Retention Standard (annually)

    2. Seasonal agreements (if applicable) (annually)

    3. Training and OJT documentation

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

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

    6. Performance reviews (Department manager)

    7. Operation reviews (Department and Operations manager)

    8. Evaluations (annually)

    9. Poor performance

    10. Awards

    11. Non-evaluative reviews and coaching

    12. Position management

    13. Leave administration

    14. Employee development

    15. Communication including team meetings

    16. Employee satisfaction

  3. Review Workload Management Practices for the following:


    All reviews must be documented in writing.

    1. Quality of work performed in function (phones and paper)

    2. Acknowledgement and follow-up of Form 3210

    3. Timeliness of work performed in function (paper) (use the AAL)

    4. Expectations for phone functions

    5. Utilization of lead employee

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


    Unauthorized Access (UNAX) is now administered by the Office of Privacy and Information Protection.

    1. Time reporting including timeliness of any needed IPR corrections

    2. UNAX completed or scheduled for all employees

    3. Prevention of Sexual Harassment (POSH) completed or scheduled for all employees

    4. Release/Recall correctly updated

    5. Rules of Conduct meetings held

    6. Security reviews

    7. eWFM information input timely

    8. Correctness of TAPS information

  5. Review Manager's organization effectiveness:

    • Timeliness of controlled responses

    • Effectiveness of method for managing tasks or assignments

    • Completeness, thoroughness, timeliness of reviews, projects, etc.  (01-02-2012)

  1. Quality Review is an integral part of the Quality Assurance Program within AM. Quality measurements are used to evaluate specific site performance in the Annual Performance Plan (APP).

  2. The Quality Review process provides a method to monitor, measure, and improve the quality of work throughout Accounts Management.

  3. Embedded Quality (EQ) is defined as the system that is used by AM for their Embedded Quality Review Program. It is a way of doing business that builds commitment and capability among all individuals to continually improve customer service, employee satisfaction, and business results. IRM 21.10, Quality Assurance, outlines additional information regarding the EQ process.  (01-02-2012)

  1. The EQ process resulted in changes to the measurement of quality in Accounts Management. The AM Quality process is based on five measures:

    1. Professionalism:
      Promoting a positive image of the Service by using effective communication techniques.

    2. Customer Accuracy:
      Giving the correct answer with the correct resolution. "Correct" is measured based upon the customer receiving a correct response or resolution to the case or issue, and if appropriate, taking the necessary case actions or disposition to provide this response or resolution and does not take into consideration any additional IRS issues or procedures that do not directly impact the taxpayer's issue or case.

    3. Procedural Accuracy:
      Adhering to statutory/regulatory process requirements when making determinations on taxpayer accounts/cases.

    4. Regulatory Accuracy:
      Adhering to non-statutory/non-regulatory internal process requirements when making determinations on taxpayer accounts/cases.

    5. Timeliness:
      Resolving an issue in the most efficient manner through the use of proper workload management and time utilization techniques.

  2. The Customer Accuracy, Professionalism, and Timeliness measures are reported to the Commissioner as Quality measures. The Customer Accuracy measure is also reported externally to our stakeholders (Congress, GAO, etc.). The Regulatory Accuracy and Procedural Accuracy measures are internally reported process measures - reported to Site Directors and other levels of management along with the other three measures.  (01-02-2013)
Assurance Components

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

  2. Recommended Plan Content:

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

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

    • Employee engagement activities to foster accountability

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

    • Periodic analysis of top accuracy drivers to determine specific causes

  3. Components of the Quality Review process include:

    • Centralized Quality Review System (CQRS)

    • Program Analysis System (PAS)

    • Centralized Program Analysis System (CPAS)

    • Site reviews for the national quality measure

    • Local reviews performed for quality improvement

  4. The National Review is a review of an entire product, measuring the quality of service to all of the product's customers. Data from national reviews is entered into the National Quality Review System (NQRS), then rolls up, and provides the results for the Balanced Measures. These results translate into the monthly quality ratings for Customer Accuracy, Professionalism, and Timeliness.

  5. Data from local reviews performed for quality improvement is entered into NQRS as a Local Review and is not rolled up into the national quality and accuracy rates.

  6. The Managerial Review process creates accountability by connecting employee evaluations to the quality measurement and calculation process. Managers will use this process for planning purposes, and to track employee performance and training needs.

  7. Data from the managerial reviews is entered into the Embedded Quality Review System (EQRS), which maps to an employee's critical job elements and aspects, then rolls up to identify overall employee, team, department and site scores in Accuracy, Professionalism, and Timeliness. It is not combined in any way with national or local quality and accuracy rates.

  8. Managers are encouraged to contact the local Quality Manager for help in creating Ad-hoc reports. The Quality Review centralized site located in Philadelphia provides Site Summary reports at the end of each filing season and fiscal year. These reports can assist in identifying employee strengths and weaknesses and identify trends and analysis to assist in meeting goals for the Application (APP).


    For more information on Embedded Quality (EQ) refer to IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Compliance Services, Field Assistance, Tax Exempt/Government Entities, and Electronic Products and Services Support , and the EQ Home Page at: http://eq.web.irs.gov/.  (01-02-2012)

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

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

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

    • Operational definitions and criteria for casework

    • Consistent reviewing techniques

    • Equipment used in reviewing

    • How to record complete review results

    • How to report any problems to management, along with suggested solutions  (01-02-2012)

  1. Monthly reports are produced from the NQRS system. These reports provide information on Customer Accuracy, Procedural Accuracy and Regulatory Accuracy, Timeliness and Professionalism. Sites may also produce ad-hoc reports for their site. Samples of issued reports are as follows:

    1. Weighted Report - A monthly report showing the accuracy rate, sample size, total volume and precision rate

    2. Unweighted Report - A daily real-time report showing the accuracy rate and sample size (does not include total volume or precision rate). All EQRS reports are unweighted.  (01-01-2014)
Process Improvement (PI) Specialist Roles and Responsibilities

  1. A Process Improvement (PI) Specialist is on staff at all AM campuses. The PI Specialist reports to the PI Manager at each campus. The PI Manager reports to the campus P&A Chief.


    PI Specialists and PI Managers are not on staff at the AM Remote sites. A Quality Assurance Coordinator (QAC) is on staff at these sites. See IRM, Quality Assurance Manager (QAM), for roles and responsibilities of the QAC at AM Remote site locations.

  2. The campus PI Specialist duties are to:

    1. Identify potential new processes and procedural changes that will improve work processes, quality and level of service for the taxpayers.

    2. Ensure feasible recommendations are presented to enhance procedural, policy, and systemic work practices.

    3. Recommend changes to provide consistency, enhance productivity and efficiency.

    4. Elevate improvement process recommendations to Process Improvement (PI) Manager and Process Improvement Customer Accuracy (PICA) Tax Analysts.

    5. Attend and assist with Training on improvement methods, including the Define, Measure, Analyze, Improve Control (DMAIC) process.

    6. Work with PICA to gather facts/data to justify procedural, systemic, and program changes to improve work practices, policies and procedures.

    7. Forward sound recommendations to Process and Program Management (PPM) with solid facts and figures to justify changes.

    8. Ensure approved recommendations are implemented in a timely manner.

    9. Identify and coordinate IRM procedures impacting quality (via PICA then to PPM).

    10. Lead cross-functional improvement discussions and teams at site.

    11. Develop and provide Monthly Technical Quality Review Talking Points to the site Field Director, P&A Chief, Operations Managers, and Frontline Managers. Talking points will cover quality data, error trends, site actions to address defects, and other improvement actions. Managers will also share this quality data with employees.


      At some sites, the PI Manager is responsible for the Talking Points and not the PI Specialist.

    12. Request action plans (from program owner) when appropriate.

    13. Participate in a least two (2) projects (per person) per year (HQ and/or campus) including working with PICA.

    14. Report project status monthly (weekly when appropriate) to PICA and PPM while gathering information.

    15. Manage the improvement project when additional information must be gathered.

    16. Use at least half of your time (during the year) providing “expert” assistance to Campus P&A staff and Operations Chiefs.

    17. Communicate results, recommendations and related improvement procedures to other sites.

    18. Conduct calibration and consistency analysis, when appropriate.

    19. Establish improvement team to address hot topics during the filing season.

    20. Identify local procedures, job aids, and check sheet and ensure they are approved by Headquarters and used by each site for consistency.

  3. PI Specialists are to ensure changes are based on the following quality principles:

    • Professionalism

    • Customer Accuracy

    • Procedural Accuracy

    • Regulatory Accuracy

    • Timeliness

  4. PI Specialists are to use the following reports when analyzing quality issues:

    • NQRS Weighted Reports
      Customer Accuracy Report

    • NQRS Unweighted Reports
      Customer Accuracy Driver Report
      Top Defect/Successes by Site Report
      Ad Hoc Reports

    • EQRS Reports
      EQRS / NQRS Comparison Report
      Ad Hoc Report

    • SLIM Report

    • ETD Report  (01-01-2015)

  1. This section provides the Accounts Management manager with abridged information on the many reports generated from various systems.

  2. Reports are prohibited from being used for evaluative purposes. Use reports to determine indicators of behavior, and the need for further monitoring and/or assistance. Reports can also be used to assist in determining when increased managerial involvement is warranted.

  3. The Managers Assessing Performance (MAP) tool provides a consolidated listing of numerous management information and real-time data reports available for monitoring performance. See IRM, Managers Assessing Performance (MAP), for additional information.  (01-02-2012)
eWorkforce Management (eWFM) Reports

  1. The eWorkforce Management (eWFM) is a comprehensive resource planning and workforce management application that provides automated tools to forecast, schedule, and track call center workload and staffing requirements.

  2. The major benefit of eWFM is to provide centralized scheduling of customer workload accessible by campuses/sites, AM headquarters, and JOC. The scheduling data can be rolled up to the Enterprise level for overall level of service or down to the campus level for site performance.

  3. Site management is responsible for the accuracy of information in the eWFM database. It is crucial that management ensure eWFM data is accurate and current for each employee. This involves general information contained in the employee records as well as scheduling information contained in trial and official schedules. Accurate eWFM data provides the site, directorate staff, and headquarters a clearer picture of how well AM will meet the forecasted customer workload.

  4. eWFM has two levels of security permissions:

    • Level One grants direct access to employee records, trial schedules and official schedules. It is generally set for the Telephone Systems staff.

    • Level Two grants direct access only to the official schedules. It is generally set for managers and clerks.


    Site management will decide security level permissions for each eWFM user based on the user's assigned duties. Depending on the nature of the changes, updates to eWFM may be entered directly into eWFM or provided to the responsible party.


    Management must provide the Telephone Systems staff with a list of planned training and meetings to determine the impact on meeting the customer workload.

  5. eWFM provides managers with many reports covering virtually all aspects of their call center operations.

  6. Most reports give managers flexibility in specifying what information to include and how they want it to appear.

  7. Managers can utilize reports to identify trends, review agent statistics and to ensure the accuracy of the eWFM scheduling data.

  8. Some recommended reports are:

    • Agent Productivity Report

    • Agent Check-in Report

    • Agent Schedule Report

    • Weekly Schedule Report

  9. The Agent Productivity contains two reports: the Agent Activity Report, which shows call statistics for calls handled; and, the Agent Availability Report, which shows adherence to schedule. Both reports are available the next business day and are printed daily to see calls handled statistics and to check employee adherence to schedule for the prior day.

  10. The Agent Check-in Report can be printed daily or weekly to show employees' schedule for day/week.

  11. The Agent Schedule Report shows daily staffing by 1/2 hours for each application for day and extended hours.

  12. The Weekly Schedule Report shows employees' schedule for the entire week, including scheduled times off the telephone.

  13. Additional eWFM resources and specific AM procedures are posted at:

    • http://joc.enterprise.irs.gov/ITS/TCWMS/

    • http://se.ds.irsnet.gov/sites/WI/CAS/AM/PMPA/Field/default.aspx


      You must obtain permission to access the second web address listed above. This is a Share Point site in AM Headquarters.

  14. Please refer to IRM, eWFM, for more information.  (01-02-2012)
Real Time Adherence (RTA)

  1. Real-Time Adherence (RTA) is a companion software to eWFM. It interfaces with the eWFM database and Automated Call Distributor (ACD) agent activity. The RTA tool assesses real-time schedule adherence at the agent level. Site management will use RTA to monitor employees' adherence to schedule and take appropriate actions when variances are noted. RTA is a view-only tool and schedule changes must be entered in eWFM.

  2. RTA uses visual alarms based on the user's set thresholds. The alarms fall into two main categories:

    • Activity - Alarms display the telephone state and duration the employee is currently in on the ACD. For example, AVAIL or ACD.

    • Schedule - Alarms display variances of the current telephone state as compared to the eWFM schedule. For example, ABSENT or ENDBRK LATE.

  3. RTA captures the visual alarms while the user is logged into RTA and stores the data on the user's computer for a set period (generally 7 days).


    It is recommended a dedicated computer is running RTA for all employees during all hours of operation to capture alarms in case specific data is needed during times users were not logged in RTA.

  4. Users can run the RTA Alarm Summary report to view the stored activity and schedule alarms from the computer where this information is saved.

  5. The activity alarms report can be useful to analyze employees' telephone activity for a given call or day or to analyze patterns over several calls or days.

  6. The schedule alarms report can be useful to analyze schedule adherence for a given day or range of days.

  7. RTA also provides an Employee Detail module to give more details about a given employee. These include:

    • Employee Name

    • Team assignment

    • ACD agent group

    • Current and prior ACD state

    • Last sign on and sign off

    • Current eWFM schedule for prior, current, and next day  (01-01-2014)
Aspect Reports

  1. Aspect Reports gives managers call activity statistics on a particular assistor/agent. Some reports are:

    • Aspect Agent Activity Report

    • Agent Detail Report

  2. The Aspect Agent Activity Report summarizes data for all agents over a specified period of time. Managers can see:

    • Number and average length of incoming/outgoing calls

    • Transfer by each agent

    • Time spent in messaging and voice mail

    • Percentage of time in Available, Idle, and Wrap-Up

  3. Use this report to analyze past and current performance indicators.

  4. Use a weekly report for a good indicator to identify trends.

  5. The Agent Detail Report gives the following information:

    1. Each call an agent received or placed

    2. When the call occurred

    3. How long the call lasted

    4. If the call was transferred

    5. Extension or trunk originating the call

    6. Time the assistor signed on and off the system  (01-01-2015)
Work Planning and Control System (WP&C)

  1. The Work Planning and Control System (WP&C) is one of the major component systems contained within Integrated Management Planning Information System (IMPIS). It is not designed for daily production control or individual performance evaluation. Additional information regarding IMPIS is found in IRM 3.30.19, Production Control and Performance Reporting. A basic feature of the IMPIS system is to set out methods and management tools used for planning, scheduling, controlling, and measuring workloads and resources.

  2. The WP&C system generates the following four weekly performance and cost reports to assist in monitoring resources:

    • Managers Report

    • Program Analysis Report

    • Abstract Report

    • Employee Detail Report

  3. The Managers Report and the Program Analysis Report use a combination of schedule and actual production and time reporting data to monitor receipts, productions, inventory production rates and staff hour usage. The Abstract Report and the Employee Detail Summary Report provide fiscal type data by organization. Additional information regarding these reports are outlined in the subsections below.

  4. An important part in the IMPIS / WP&C processing is the Organization Function Program (OFP) Code. This code is used to identify the:

    • Organization - where work is performed or hours expended

    • Function - the work action performed

    • Program(s) - to facilitate a pyramid concept of summarizing information.

  5. One of the driving forces behind the correct posting of performance data is the OFP code. Without correct and timely updates, the WP&C and other systems within IMPIS will not post, or will post incorrectly. The data for the WP&C system is received from various sources and includes the volume of work and hours spent for each OFP.

  6. The input source of the WP&C data is Form 3081, Employee Time Report. This form is completed by each employee and manager. Managers must ensure the accuracy of the data their employees report on Form 3081, and ensure this data is consistent with other reports, such as the Aspect Agent Utilization Report.


    If data is incorrectly input in the Single Entry Time Reporting (SETR) system and posted to WP&C, complete Form 6489, IPR Adjustments, and submit to the Reports Unit. A correction to SETR must be made if the error involves an OFP for leave, for example, Annual Leave (AL), Sick Leave (SL), Leave Without Pay (LWOP), Credit Hours, etc.

  7. Detailed information on the OFP list structure can be found in IRM 3.30.20, Organization Function and Program (OFP) Codes. This IRM contains a list of all currently approved OFP Codes. It also contains specific steps necessary to change and/or modify existing codes and to request new codes.

  8. For additional information on the OFPs used in AM, refer to the AM OFP Time Reporting on the AM website at: http://win.web.irs.gov/accountsmgmt/Tools.htm  (01-01-2015)
Managers Report

  1. The Managers Report (PCC 6040) is designed to provide an evaluative tool for managers and analysts to monitor current program receipt patterns, production volumes and rates, inventories, and staff hour usage. This report compares scheduled or projected data with actual production.

  2. This report is generated weekly and provides weekly cumulative data. The "period" figures on the report represent information for the week ending date on the report. The "cum" figures represent the total of the weekly data from the beginning of the planning period up to the period ending date of the report.

  3. The Managers Report consists of two major sections:

    • Performance - This section includes data from the approved work schedules, various volume reports, and the actual staff hours taken from Form 3081.

    • Evaluation - This section provides analysis of the data presented in the Performance section of the report. It pinpoints and analyzes the differences between the schedule rate and hours. It also gives an indication of what the results will be if current conditions continue. The analysis of this information may be used to determine whether to alter existing conditions in order to change future results.

  4. The report data is provided in OFP sequence. Summaries are provided at program function and department level. For additional information on the OFPs used in AM, see the AM website for OFP Time Reporting at:http://win.web.irs.gov/accountsmgmt/Tools.htm

  5. Additional information regarding the Managers Report can be found in IRM, Managers Report.  (01-01-2015)
Program Analysis Report

  1. The Program Analysis Report (PCC 6240) is a weekly report which provides managers with an evaluative tool to manage their operations. It contains basically the same data elements as the Managers Report, but differs in that it is printed in Program, Organization, and Function code sequence.

  2. Additional information regarding the Program Analysis Report can be found in IRM, Program Analysis Report.  (01-01-2015)
Abstract Report

  1. The Abstract Report (PCC 4640) is a weekly report used to track hours and costs by fiscal activity and employment category. Period and cumulative information is provided by Department for each week of the quarter.

  2. Four reports printed for each Department include:

    1. Permanent Employment Category—Hours and cost for all permanent employees within a management activity

    2. Seasonal Employment Category—Hours and cost of all seasonal employees within a management activity

    3. Management Activity Summary—Total of the Permanent and WAE / Seasonal Category hours within a management activity


      The permanent hours of 75,083 added to the WAE hours of 78,386 equals the total hours of 153,469 for Management Activity 21.

    4. Operation Summary—Total hours in the Operation. This includes all management activities within the Operation.


      Organization Code 31000 can be funded by Management Activity 38, 21 and 22.

  3. Other pages may be included in reports at site option by using the Temporary Category Code. This code is used to obtain a more detailed breakdown of the above categories.


    The Temporary Career/Career-Conditional Category could be separated by new and returning WAEs.

  4. Additional information regarding the Abstract Report can be found in IRM, Abstract Report.  (01-01-2015)
Employee Detail Summary Report

  1. The Employee Detail Summary Report (PCC 4240) is a weekly report which provides managers with data for tracking detailed employees between operations/departments and fiscal activities.

  2. The report is printed in organization sequence. A page is generated for period and cumulative data, as well as pages for campus summaries. Each page lists the hours and costs (regular and overtime) for employees (permanent and temporary) detailed "To" and "From" an organization by operation/department and Program Activity Code. This report is used to track hours and costs when employees charge hours (detail their time) either to a different operation/department or to OFPs with a different Program Activity Code (PAC) than their home organization and home PAC.

  3. Additional information regarding the Employee Detail Summary Report can be found in IRM, Employee Detail Summary Report.  (01-02-2012)
Cum File Leveled Performance Report

  1. The Cum File Leveled Performance Report (PCA 0743) is a useful tool for front line managers. This shows the weekly Form 3081 data for each campus that carries a period (weekly) and cumulative (plan period) figure for each 5th digit organization.

  2. The following information is provided on the report:

    • Volume

    • Hours

    • Prod Rate

    • Documents Reviewed

    • Documents in Error

    • Error Rate


    Performance adjustment corrections are not reflected in this report.  (01-02-2012)
Accounts Management Inventory Reports (AMIR)

  1. Accounts Management Inventory Reports (AMIR) is a massive reporting effort that is substantially manual. Information from Case Control Activity System (CCA) inventory reports is keyed into Excel spreadsheets and rolled up by business analysts. The results are sent each Monday (via e-mail) to a central point where national reports are prepared for display on the Intranet.

  2. Reporting requirements are owned by the Headquarters Performance Tracking in JOC. The inventory data will be entered in each AM campus' AMIR in Excel format as provided by the National AMIR Coordinator. This data, which encompasses several organizational areas within the AM campus, is input based upon organizational code responsibility. Additional information on the AMIR can be found in IRM, Accounts Management Inventory Report (AMIR) -General.

  3. The AM inventories to be reported on the AMIR are found in IRM, Accounts Management Inventory Report (AMIR).  (01-02-2012)
Account Management Services (AMS)

  1. Account Management Services (AMS) provides a common user interface that allows users to update taxpayer accounts, view history and comments from other systems and access a variety of case processing tools without leaving AMS.

  2. AMS functionalities include inventory management, next case delivery, nationwide history and follow-ups, immediate print capabilities to fax to taxpayer, generation of electronic referrals and inventory management.

  3. AMS provides several on-line forms for referring cases to other areas as prescribed by the IRM. The most commonly used form in AM for routing these cases is the on-line e-4442, Inquiry Referral.

  4. The AMS system provides AM managers with access to many reports. The AMS Reports tool allows the manager to generate pre-defined management reports based on data (e.g., e-4442 inventory) available in AMS such as Inventory Reports (e.g., e-4442, AMRH, Entity, and Statute); Case Reports such as the TIN Summary Reports; and Miscellaneous reports such as their Group Profile report.

  5. For additional information regarding AMS, refer to the AMS website at: http://ams.web.irs.gov/index.asp.  (01-01-2014)

  1. Control-D WebAccess (CTDWA) is Web Access software that allows viewing of reports electronically. Control-D reduces the print output currently being produced at the ten AM campuses and allows faster access and greater report management for users to their respective report files.

  2. The reports are made available to the users upon logging in to the Control-D WebAccess server. This action is necessary to ensure employees have access to the workload.

  3. To access Control-D, users must submit a Form 5081, Information System User Registration/Change Request, via On-Line (OL) 5081 at https://ol5081.enterprise.irs.gov/.

  4. The most common reports on Control-D used by AM are the Overage Inventory Listings/Reports, which are as follows:

    • CCA 4243, IDRS Automated Age Listing/Report

    • CCA 4242, IDRS Inventory Control Report

    • CCA 4244, IDRS Multiple Case Control Listing/Report


      For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM, Monitoring the Automated Age Listing (AAL); IRM, CCA 4243 - IDRS Overage Report; and IRM, CCA 4244 - IDRS Multiple Case Report.  (01-01-2014)
Integrated Data Retrieval System (IDRS) Reports

  1. IDRS produces varied reports for purposes of audit trail information, duplicate controls, overage cases, etc. Managers must know the purpose of these reports and the necessary action to take when received. The reports identified below are some, but not all of the reports generated from IDRS.

  2. Case Control Activity System (CCA) inventory reports (introduced above) are generated from IDRS. The following are the most common CCA inventory reports used by AM:

    • CCA 4243, IDRS Automated Age Listing/Report

    • CCA 4242, IDRS Inventory Control Report

    • CCA 4244, IDRS Multiple Case Control Listing/Report


      For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM, Monitoring the Automated Age Listing (AAL).

  3. CCA 4243, IDRS Automated Age Listing/Report
    Generated weekly on the CTDWA, this report contains all cases controlled to an IDRS employee number. Each AM campus has the capability of generating an aged list by a specific category. For example, an analyst may want to have a report that lists all cases of 180 days old or a report that lists all taxpayer inquiries assigned to a specific unit/group/team. The CCA 4243 can be used to:

    • Identify the age of IDRS cases assigned to a unit or team at an AM campus

    • Identify specific cases for review

    • Monitor the size of the employee's inventory

    • Set overage closure expectations

    • Identify potential management problem cases


    For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM, Monitoring the Automated Age Listing (AAL), and .IRM, CCA 4243 - IDRS Overage Report.


    Also, additional information in the CCA 4243 report can be found in IRM, CCA 4243 - IDRS Overage Report.

  4. CCA 4242, IDRS Inventory Control Report
    This report is also generated weekly on the CTDWA. It summarizes inventory receipts, closures, and age by category. It identifies the controlled inventory in the entire operation by category. The CCA 4242 can be used to:

    • Identify the weekly receipts and closures under each category

    • Identify the number of cases aged upon receipt

    • Monitor the number of cases and age of inventory in each category to determine if resource changes required


    Additional information in the CCA 4242 report can be found in IRM, CCA 4242 - IDRS Inventory Control Report.

  5. CCA 4244, IDRS Multiple Case Control Listing/Report
    This report is generated weekly in the CTDWA and identifies cases with an open control base on the same TIN by two or more employees. The CCA 4244 identifies the employee IDRS number, tax year, and category for the duplicate controls.


    For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM, Monitoring the Automated Age Listing (AAL), and IRM, CCA 4244 - IDRS Multiple Case Report.  (01-02-2012)
Enterprise Telephone Data (ETD) Warehouse

  1. The Enterprise Telephone Data (ETD) Warehouse is a web based data warehouse available on the Intranet at http://etd.ds.irsnet.gov/etd/. It is the official source for all data related to Toll-Free measures and indicators.

  2. ETD allows managers to pull data and create reports, charts or export to Excel.

  3. Use ETD to query for current and historical data regarding:

    • Call delivery

    • Demand

    • Business measures

    • Quality  (01-01-2014)

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

  2. Employees in AM follow threat and other emergency procedures outlined in IRM, Safety and Security Overview; and on the EMERGENCY website in SERP at:http://serp.enterprise.irs.gov/databases/irm.dr/current/emergency.htm .

  3. You must ensure employees follow the procedures for threats received on the telephone (e.g., bomb threats, suicide threats, or other threats). Any threat incidents received on the telephone will involve the telephone assistor pressing the EMERGENCY/Record Call button on the Aspect Teleset. This action records the conversation and alerts both the manager and the Systems Administrator (SA) (via the Custom View Screen) that an emergency exists at the telephone assistor's workstation. EMERGENCY/Record Call button procedures are outlined in:

    • IRM, Assault/Threat Incidents/Abusive Practitioners

    • IRM, Bomb Threats

    • IRM, Suicide Threats

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

    • Name of Employee

    • Time received and length of call

  5. For applicable safety/security incidents, you will contact the Treasury Inspector General for Tax Administration (TIGTA)/Security. See the Threat/Assault Reporting on the Employee Resource Center (ERC) web page at:http://erc.web.irs.gov/default.asp?SEID=tabs (select the Security, Health, & Safety tab).  (01-01-2014)

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

  2. ELMS offers on-line courses, lists all scheduled classroom-training events, identifies assigned technical and mandatory (e.g., Mandatory Briefings) curriculum requirements, and tracks completion of assigned curriculum and online courses. In addition, it maintains employee learning and teaching histories, and it is the official system of record for IRS training.

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


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

  4. You can access helpful job aids for managers and employees on the ELMS website. For example, Document 12766-A, Enterprise Learning Management System (ELMS) Quick Start Guide for Managers.  (01-01-2015)

  1. Seasonal employees work during high workload volume periods as specified in their seasonal employment agreement each year. A seasonal agreement, Form 8506, Seasonal Employment Agreement, must be signed annually by each seasonal employee and manager. All sites must ensure the language used in the agreements conforms to the HQ P&A guidance. See the Personnel Action Request Guide for additional information.

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

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

  4. Newly Hired Seasonal employees cannot be held accountable for their performance under their critical job elements (CJE) until on their performance plan for 60 days. Managers must provide all new hires their Performance Plans and CJE document as early as possible. When providing performance feedback to newly hired employees, during the first or second feedback sessions, discuss CJEs in detail to ensure the employees' understanding.

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

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

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

  8. When releasing and recalling Seasonal Employees, Personnel Action Requests (PARs) must be input timely and appropriately. PARS must be submitted two weeks prior to the effective date to ensure timely processing. Effective dates are always the beginning of a pay period. Form 8506 must be signed annually by each seasonal employee and manager.

  9. Extending a seasonal employee in pay status is accomplished by use of Form 8506 or Form 8506-A, signed by both management and the employee, which includes the reason for extending the length of season. This agreement is voluntary on the part of the employee. They may choose to enter into non-pay status after their original seasonal employment agreement period is concluded, with no adverse action; but if work is available, this may affect any unemployment benefits.

  10. For additional information regarding seasonal employees in non-pay status or return to duty, see Form 14061, Responsibilities of Managers of Seasonal Employees, and Document 12686, Responsibilities of Seasonal Employees.

  11. Prepare appraisals using Form 6850, Bargaining Unit Performance Appraisal and Recognition Request. Refer to the National Agreement for information on resolving tie scores and for specific details regarding the release/recall process at: http://hco.web.irs.gov/lrer/negotiations/natagree/.

  12. Release/Recall must be accomplished in accordance with the National Agreement, Article 14, Release/Recall Procedures, in the National Agreement II found at: http://hco.web.irs.gov/lrer/negotiations/natagree/.  (01-01-2015)

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

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

    1. Initial Contact

    2. Interactive Process

    3. Making It Official

    4. Submit Request

    5. Accommodation is granted

    6. Extenuating Circumstances

    7. Closing Out the Request

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

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

  5. The Office of the Chief Accessibility Coordinator (CAC) was established to assist Management with inquiries concerning accessibility; adaptive equipment/software compatibility and usability issues; reasonable accommodation concerns; and employees with disabilities performance issues to name a few. The CAC has program oversight for the Lions World Services for the Blind (LWSB) and the LAC program. The CAC works in close partnership with the Equal Employment Opportunity and Diversity (EEO D), Reasonable Accommodation (RA) Coordinators, Alternative Media Center (AMC), and Information Resources Accessibly Program (IRAP).

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

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

    • IRM 1.4.1, Management Roles and Responsibilities

    • IRM, Adaptive Equipment and Other Accommodations - IRAP

    • IRM, Accessibility Office

    • IRM 6.410.1, Learning and Education Policy

    • Document 11953, EEO and Diversity Manager's Toolkit, Wage and Investment Division (Rev. 6-2005)

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

    • Office of the Chief Accessibility Coordinator: http://win.web.irs.gov/hr/AO/AO_home.htm

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

    • Information Resource Accessibility Program (IRAP):http://irap.no.irs.gov/?x2

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

    • W&I, Equity, Diversity, & Inclusion: http://win.web.irs.gov/edi.htm

    • Job Accommodation Network (JAN): http://www.jan.wvu.edu/  (01-01-2015)

  1. The following websites are frequently used by AM managers:

    • W&I Accounts Management:http://win.web.irs.gov/accountsmgmt/accounts.htm

    • Organization, Function, and Program (OFP) Codes (select "Time Reporting" ):http://win.web.irs.gov/accountsmgmt/Tools.htm

    • AM Program Letter: http://win.web.irs.gov/accountsmgmt/amdocs/Strategic-Initiatives_Measures/Prgmltr.htm

    • Customer Service Agreement:http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSA.htm

    • Accounts Management Reports:http://joc.enterprise.irs.gov/joc_L/Paper/FY%202004/Web/CAS-cover.htm

    • Embedded Quality (EQ): http://eq.web.irs.gov/

    • Servicewide Electronic Research Program (SERP): http://serp.enterprise.irs.gov/

    • iManage: http://ss.ds.irsnet.gov/sites/MRC/Pages/CoPsDefault.aspx

    • New Manager Orientation Support Center:http://hco.web.irs.gov/apps/leads/nmo.html

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

    • Time and Attendance Quick Reference - Memphis Payroll Center Timekeeping Branch: http://core.publish.no.irs.gov/docs/pdf/d13086--2014-02-00.pdf

    • Managers Assessing Performance (MAP) Tool: https://portal.ds.irsnet.gov/sites/iManage/MAP/SitePages/Home.aspx


      Must have permissions to access this tool. Access permissions to this tool follow HR Connect par actions and is available to all AM management officials. If a manager returns or moves to a non-management position, access to the MAP will be removed.

Exhibit 1.4.16-1 
Trunk Management Detail Report

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Exhibit 1.4.16-2 
Agent Events Detail Report

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