1.4.16  Accounts Management Guide for Managers

Manual Transmittal

November 26, 2014

Purpose

(1) This transmits a revision of IRM 1.4.16, Resource Guide for Managers, Accounts Management (AM) Guide for Managers.

Material Changes

(1) Various editorial changes throughout IRM 1.4.16. Website addresses and IRM references were reviewed and updated as necessary.

(2) The following IRM Procedural Updates (IPU) were issued and incorporated in this IRM revision:

  • IPU 14U1343 issued 09-10-2014 IRM 1.4.16.2.7.2 - Updated subsection title and guidelines in accordance with CSR Certification Settlement.

  • IPU 14U1343 issued 09-10-2014 IRM 1.4.16.2.7.2.1(1) - Updated in accordance with CSR Certification Settlement.

  • IPU 14U1562 issued 11-04-2014 IRM 1.4.16.2.7.2(16) - Updated W&I AM CSR Online Tool certification procedures.

  • IPU 14U1405 issued 10-01-2014 IRM 1.4.16.2.7.3 - New subsection added to includes managerial guidelines for reviewing AM instructors.

  • IPU 14U0077 issued 01-09-2014 IRM 1.4.16.4.4.1 - Revised Image Control Team (ICT) review guidelines for clarification.

  • IPU 14U0631 issued 04-04-2014 IRM 1.4.16.4.8(2) - Updated the Table in Paragraph (2) to revise manual refund training and monitoring requirements.

  • IPU 14U1575 issued 11-06-2014 IRM 1.4.16.4.8(2) - Updated the Table in Paragraph (2) to revise manual refund training and monitoring requirements.

  • IPU 14U0077 issued 01-09-2014 IRM 1.4.16.5(2) - Updated to include additional ICT review guidelines.

(3) IRM 1.4.16.1(3) - Revised paragraph (3) for clarification.

(4) IRM 1.4.16.2(2) - Deleted frozen account staffing requirements in paragraph (2)(c).

(5) IRM 1.4.16.2.1(1) - Updated the link for IRS Strategic Plan.

(6) IRM 1.4.16.2.1(2) - Included guidelines for managers to share and discuss with their staff the performance goals and other guidelines outlined in the Program Letter.

(7) IRM 1.4.16.2.2(8) - Added TEGE (Tax Exempt/Government Entities) and RAF (Reporting Agents File) list.

(8) IRM 1.4.16.2.4.1 - Deleted reference to Total Assistor Services and Total Handle Time Delivered.

(9) IRM 1.4.16.2.4.4(6) - Replaced Program Analysis System (PAS) Reviewers with Centralized Program Analysis System (CPAS) Reviewers in Paragraph (6).

(10) IRM 1.4.16.2.4.6(3) - Updated IRM reference for Individual Performance Report (IPR).

(11) IRM 1.4.16.2.4.6(4) - Updated IRM reference for Organization, Function, and Program (OFP) codes. IRM 25.8.1 obsolete and replaced with IRM 3.30.20, Organization, Function and Program (OFP) Codes.

(12) IRM 1.4.16.2.5(9) - Updated to include Single Entry Time Reporting (SETR) input and IRM reference for OFP codes.

(13) IRM 1.4.16.2.6(1) - Added Reminder for SERP Feedback submissions.

(14) IRM 1.4.16.2.7.1 - Updated content for Critical Filing Season Readiness Training (CFSRT).

(15) IRM 1.4.16.2.7.2 - Updated subsection title and guidelines in accordance with CSR Certification Settlement.

(16) IRM 1.4.16.2.7.2(16) - Revised W&I AM CSR Online Tool certification procedures.

(17) IRM 1.4.16.2.7.2.1(1) - Updated in accordance with CSR Certification Settlement.

(18) IRM 1.4.16.2.7.3 - New subsection includes managerial guidelines for reviewing AM instructors delivering classroom training.

(19) IRM 1.4.16.3.1 - Revised verbiage in paragraph (2) for clarification. Included the word Headquarters (HQ) in paragraph (5).

(20) IRM 1.4.16.3.5.2(2) - Updated web address for Customer Service Agreement (CSA), Idle with Aspect Reason Codes.

(21) IRM 1.4.16.4.1(4) - Updated the year ending due dates for Filing Season Readiness and Centralized Contact Center Forecasting and Scheduling (CCCFS) skills.

(22) IRM 1.4.16.4.3(10) - Included IRM reference for Policy Statement P-21-3 requirements.

(23) Deleted content for Semi-Annual Workload Reviews (formerly IRM 1.4.16.4.4) and as a result, all subsequent subsections re-numbered with no change in the titles. Image Control Team (ICT) Review is re-numbered as IRM 1.4.16.4.4.

(24) IRM 1.4.16.4.4 (formerly IRM 1.4.16.4.4.1) - Revised ICT review guidelines.

(25) IRM 1.4.16.4.5 (formerly IRM 1.4.16.4.4.2) - Revised to clarify reporting validation procedures and updated validation due dates.

(26) IRM 1.4.16.4.8.1(2) (formerly IRM 1.4.16.4.5.1)- Paragraph (2) revised for clarification.

(27) IRM 1.4.16.4.8.2(3) (formerly IRM 1.4.16.4.5.2)- Revised title for Erroneous Referral Coordinators as shown on SERP.

(28) IRM 1.4.16.4.8.3 (formerly IRM 1.4.16.4.5.3) - Removed references to Form 4442 and replaced with e-4442 throughout the IRM.

(29) IRM 1.4.16.4.8.3(4) - Removed statements shown in first two bullets because they are not applicable to managers.

(30) IRM 1.4.16.4.9.1 (formerly IRM 1.4.16.4.6.1)- Included Affordable Care Act (ACA) in Paragraph (2) (first bullet).

(31) IRM 1.4.16.4.11(2) (formerly IRM 1.4.16.4.8)- Updated the manual refund training and monitoring requirements in Table.

(32) IRM 1.4.16.4.13(1) (formerly IRM 1.4.16.4.10) - Updated FY 2014 to FY 2015 in paragraph (1).

(33) IRM 1.4.16.5 - Updated to include additional ICT review guidelines in Paragraphs (2) and (3).

(34) IRM 1.4.16.5.2(3) - Revised to include guidelines for National Quality Reviews identified with the word “Flash.”

(35) IRM 1.4.16.5.3 - Included guidelines in Note in paragraph (2)(h) and paragraph (3) regarding recorded conversations of inappropriate language by telephone employees.

(36) IRM 1.4.16.5.3.2(6) - Updated IRM reference in Note.

(37) IRM 1.4.16.5.6.3 - New subsection added to include content regarding Managers Assessing Performance (MAP) Tool.

(38) IRM 1.4.16.6.1(8) - Added CPAS in paragraph (8).

(39) IRM 1.4.16.8 - Added Paragraph (3) to include content regarding MAP Tool.

(40) IRM 1.4.16.8.3 - Revised IRM references in Paragraphs (1)and (7). Updated web link for OFP web page in Paragraph (8).

(41) IRM 1.4.16.8.3.1 - Updated web link for OFP web page in Paragraph (4) and updated IRM reference in Paragraph (5).

(42) IRM 1.4.16.8.3.2(2) - Revised IRM reference in Paragraph (2).

(43) IRM 1.4.16.8.3.3(4) - Updated IRM reference in Paragraph (4).

(44) IRM 1.4.16.8.3.4(3) - Revised IRM reference in Paragraph (3).

(45) Removed Electronic Online Output Network System (EONS) (formerly IRM 1.4.16.8.5). This system was retired on December 1, 2013. As a result of deletion, all subsequent subsections re-numbered.

(46) IRM 1.4.16.11(9) - Updated to include statement regarding how a seasonal employee's request for non-pay status affects unemployment benefits.

(47) IRM 1.4.16.12(7) - Updated IRM References. Deleted Document 12109, The IRS Supervisor's Guide to Conduct and Discipline and Related Topics. This document is obsolete.

(48) IRM 1.4.16.13 - Updated web addresses. Added web links for Time and Attendance Quick Reference Guide and MAP Tool.

Effect on Other Documents

IRM 1.4.16 dated December 3, 2013 (effective January 1, 2014) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs): 14U0077 (dated 01-09-2014); 14U0631 (04-04-2014); 14U1343 (09-10-2014); 14U1405 (10-01-2014); 14U1562 (11-04-2014); and 14U1575 (11-06-2014).

Audience

Managers in Accounts Management campuses and remote call sites.

Effective Date

(01-01-2015)

James P. Clifford
Director, Accounts Management
Wage and Investment Division

1.4.16.1  (01-01-2015)
OVERVIEW

  1. Accounts Management (AM) managers must provide leadership and direction to employees responsible for tax and account related inquiries received via telephone, correspondence (paper), and E-mail.

  2. The purpose of this IRM section is to provide managers with various techniques and guidelines for managing employees in AM campuses and remote sites.

  3. Throughout this IRM, references to CSRs include terms such as "Assistors" , "Telephone Assistors" , or "Staff" . The term "telephone assistor" applies to any employee who is assigned to work the toll free lines. The term "paper assistor" applies to any employee assigned to work paper inventory such as referrals, Adjustments, or Taxpayer Relations (TPR), etc.

  4. AM managers will refer to guidelines outlined in other IRMs such as:

    • Part 1, Organization, Finance, and Management

    • Part 21, Customer Account Services

    • Part 25, Special Topics

  5. As a manager in AM, you must be knowledgeable in the use of various tools/resources used by AM employees. Examples of these tools/resources include:

    • Account Management Service (AMS)

    • Correspondence Imaging System (CIS) as applicable

    • Customer Account Data Engine 2 (CADE2)

    • Integrated Data Retrieval System (IDRS)

    • Integrated Automation Technologies (IAT)

    • Interactive Tax Law Assistant (ITLA)

    • Technical Communication Documents (TCD)

    • Servicewide Electronic Research Program (SERP)

    • SERP Job Aids for IRM 21

  6. The AM Website http://win.web.irs.gov/accountsmgmt/accounts.htm is an excellent resource for AM managers. It provides vital information regarding the AM organization including various tools for the AM manager to use in performing daily managerial tasks.

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

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

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

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

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

    • Time & Attendance Guidance

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

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

  8. A resourceful managerial tool is iManage. It is a virtual community for IRS managers. It contains targeted information, advice and interactive features to help you work more efficiently. The iManage site automatically grants access to employees coded as managers in HRConnect. Access the iManage site at: http://ss.ds.irsnet.gov/sites/MRC/Pages/CoPsDefault.aspx. If you are unable to access the iManage site, please e-mail the Managers Resource Center at MRC@IRS.gov.

1.4.16.2  (01-01-2015)
OPERATIONAL GUIDELINES

  1. AM managers are accountable for:

    1. Providing timely and accurate resolution of inventory.

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

    3. Ensuring telephone staffing for their functions are commensurate with scheduled half hour staffing requirements.

    4. Meeting telephone monitoring standards, and paper and electronic case review standards, to ensure quality products.

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

    6. Utilizing Employee Engagement Survey data to enhance work environment and holding regular meetings with employees.

    7. Updating eWorkforce Management (eWFM) data regularly with team information.

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

    9. Listening to and informally resolving employees' concerns.

    10. Timely sharing continuous performance feedback with employees.

    11. Leading, mentoring and coaching subordinate employees.

    12. Identifying potential process improvements.

    13. Ensuring best practices are properly documented (e.g., IRM, SERP Alert, Training Document) and shared with Headquarters (HQ).

    14. Ensuring appropriate training is delivered to subordinate employees, and personally participating in technical training classes with employees.

      Note:

      Managers must complete all technical training including Critical Filing Season Readiness Training (CFSRT), which is the new training name for Continuing Professional Education (CPE). For additional information regarding CFSRT, see IRM 1.4.16.2.7.1, Critical Filing Season Readiness Training.

    15. Ensuring the maintenance of a safe and healthy work environment.

    16. Communicating issues and concerns to superiors, subordinates, and peers.

    17. Performing conduct and/or leave counseling.

  2. AM managers must:

    1. Determine the number of positions (staff hours) needed in each specific skill group to meet staffing requirements within acceptable program guidelines.

    2. Develop staffing schedules.

    3. Schedule staff in order to deliver telephone and paper requirements and scheduled inventory volumes within scheduled resources.

    4. Ensure the site meets its half-hour staffing adherence commitment.

    5. Use Engagement Satisfaction Survey (ESS) data to improve work environment.

    6. Deliver quality customer service.

    7. Coordinate with other site/campus managers to address programs and inventory issues as they relate to the entire business operating division.

    8. Establish a procedure within your team where employees are required to seek guidance on the issue from their Manager/Lead prior to inputting a SERP Feedback. For additional information regarding this requirement, see the Note in IRM 21.1.2.2.2(1), IRM 21 - Change Requests.

      Note:

      It is not required the employees state this in their feedback; however, it would be helpful information for the content owners who respond to SERP Feedback.

1.4.16.2.1  (01-01-2015)
Strategic and Program Plans

  1. AM managers follow the Strategic and Program Plans outlined in the following documents:

    • IRS Strategic Plan: http://core.publish.no.irs.gov/pubs/pdf/p3744--2014-06-00.pdf

    • Wage and Investment (W&I) Operations Plan: http://core.publish.no.irs.gov/docs/amc/talking_pdf/d12880--2011-11-00--acc.pdf

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

    • Memorandum of Understanding (MOU) Covering Customer Service Operations Between Internal Revenue Service and National Treasury Employees Union (NTEU) (MOU is also known as the Customer Service Agreement (CSA)): http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSA.htm

  2. The AM Program Letter (identified above) is an annual communication from the Director, Accounts Management, and it provides the following:

    • Specific guidelines, goals, and strategies used by AM to ensure consistent telephone and inventory program delivery.

    • Offers assistance and guidance to the sites as they create their strategic and operational plans.

    AM managers MUST complete the following actions:

    • Follow the requirements and expectations outlined in the Program Letter to maintain efficiency in all programs and provide optimum service to customers.

    • Share and discuss with their staff the performance goals and other guidelines outlined in the Program Letter.

    Note:

    The Program Letter does not supersede or replace IRM instructions.

  3. The MOU Covering Customer Service Operations Between Internal Revenue Service and NTEU (identified above) is also known as the Customer Service Agreement (CSA). This agreement applies to all bargaining unit employees assigned to AM campus and remote sites. It is intended to enhance taxpayer service and business efficiency by taking full advantage of changes in technology, while at the same time promoting employee satisfaction.

1.4.16.2.2  (01-01-2015)
Work Plans

  1. The guidance in the Program Letter, along with budget allocations, makes up the work plan. Work plans are a projection of the staff hours to meet workload demands for each program for the entire fiscal year.

  2. General goals based on resources are determined on an annual basis in the Planning and Budgeting process.

    1. Work plans and schedules are based on projected workload, which includes anticipated growth, overage, and uncontrolled cases.

    2. Quality of answers/responses is as important as the volume of calls answered and cases closed. The evaluative measure applied to the plan does not focus only on calls answered, services delivered or the number of receipts closed.

  3. The work plan includes three Planning Periods (PP):

    • PP1 October - December

    • PP2 January - June

    • PP3 July - September

  4. Work plans change throughout the year depending on different factors, such as peak months for paper receipts and peak telephone calls.

  5. Managers must schedule available staffing for each planning period based on the telephone staffing schedules, no attempt is or should be made to catch up on scheduled services within a planning period or in any other planning period.

  6. AM Headquarters (HQ) Planning and Analysis staff coordinate with the Joint Operations Center (JOC) to ensure adherence to telephone staffing requirements so that program goals are achieved.

  7. AM sites must schedule available staffing for the Toll-Free Telephone operations using telephone requirements.

  8. The following AM programs must schedule available staffing based on inventory:

    • Adjustments Correspondence (including Tax Exempt/Government Entities (TEGE)

    • Taxpayer Relations (TPR), which include:
      CAF (Centralized Authorization File)
      RAF (Reporting Agents File)
      Refund Inquiry
      AMRH (Accounts Maintenance Research)
      Statute

  9. In order to reduce inventory, it may be necessary to request additional staffing. Sites must submit this request to the AM HQ Planning and Analysis staff for coordination.

1.4.16.2.3  (01-01-2014)
Toll-Free Telephone Staffing

  1. Efficient telephone staffing is one of the keys to meeting the planned Level of Service (LOS) and Average Speed of Answer (ASA) objectives. For more information, see IRM 1.4.16.2.4.1, Toll-Free Measures.

  2. Managers must ensure staffing is efficient. An increase to the Average Handle Time (AHT) can impact Level Of Service (LOS); Average Speed of Answer (ASA); and other business measures and in turn increase the need for staff.

  3. Information is available from system reports for you to monitor the efficiency of your staff. Reports available include:

    1. Average Handle Time

    2. Wrap Time

    3. Idle Report

    4. Agent Activity Report

    5. Sign On/Sign Off Report

    6. Ready Report

1.4.16.2.4  (01-02-2012)
Measures and Diagnostic Goals

  1. AM measures focus on business results (including quantity and quality), customer satisfaction, and employee satisfaction.

  2. Diagnostic goals are developed to determine how to manage and assess performance. Refer to the definition below in IRM 1.4.16.2.4.1, Toll-Free Measures.

1.4.16.2.4.1  (01-01-2015)
Toll-Free Measures

  1. The Toll-Free measures include:

    1. Total Weighted Services Provided

    2. Average Speed of Answer

    3. Customer Satisfaction

    4. Employee Satisfaction

    5. Customer Accuracy

    6. Timeliness

    7. Professionalism

  2. The Total Weighted Services is a comparison of the "planned services" to "services delivered" using a weighting scheme to equalize the value of all services based on the relative average handle time.

  3. Customer Satisfaction results are captured by the on-line customer survey in which Toll-Free callers participate.

  4. Employee Satisfaction results are captured through the Employee Survey Process.

  5. See IRM 1.4.16.7.1, Measures, for information on Customer Accuracy, Timeliness, Professionalism.

1.4.16.2.4.2  (01-01-2015)
Toll-Free Diagnostic Goals

  1. The Toll-Free diagnostic goals are:

    • Assistor Utilization

    • Transfer Rate

    • Application Staffing

  2. The Assistor Utilization diagnostic goal suggests unwarranted "slippage" and/or inaccurate time charged. It is a comparison of the Aspect Ready Report to Single Entry Time Reporting System (SETR).

  3. As AM Manager, you must verify compliance with Assistor Utilization goals by using the Enterprise Telephone Data (ETD) site measure reports. Compare the Aspect Ready Report data to the time reported by your employees to SETR. Ensure the employee's time is charged to the correct Organization, Function and Program (OFP) and resolve any discrepancies prior to close of business each week and validating SETR. See IRM 1.4.16.2.4.6, Requirements to Validate Employee Input to Single Entry Time Reporting (SETR).

  4. The Transfer Rate compares the number of calls transferred by Customer Service Representatives to the number of calls handled. Ensure employees are following the Telephone Transfer Guide in SERP at http://serp.enterprise.irs.gov/TTGuide/, and the W&I Transfer Policy at http://serp.enterprise.irs.gov/databases/who-where.dr/ttg.dr/nav/transfer-policy.htm.

  5. Use the ETD agent transfer reports to verify compliance with the transfer policy. Calls may need to be transferred for a variety of reasons:

    1. Caller has questions on more than one type of issue

    2. Caller made the wrong selection when responding to script

    3. Assistor may not have had training for issues

    4. Systemic problem caused call to be delivered to wrong application

  6. The Application Staffing diagnostic goal measures the delivery of required staffing to primary applications. The goal for sites is to meet or exceed 95 percent of each half hourly staffing requirement for 85 percent or more of the total half hours of operation.

1.4.16.2.4.3  (01-02-2012)
Toll-Free Diagnostic Indicator

  1. The Diagnostic Indicator of Agent Availability indicates the percent of agent availability to total handle time delivered. This is used in conjunction with other data to give a complete picture of performance.

  2. Variances from plan may indicate:

    • Forecast of workload mix or call volume is off-target

    • Skill gaps [lack of specific training]

    • Sites not delivering skill requirements

    • AHT lower than planned

1.4.16.2.4.4  (01-01-2015)
Adjustment Correspondence Measures

  1. Adjustment Correspondence Measures are:

    1. Customer Accounts Resolved

    2. Adjustments Productivity

    3. Adjustments Customer Satisfaction

    4. Employee Satisfaction

    5. Quality - Customer Accuracy, Timeliness, Professionalism

  2. Customer Accounts Resolved is the number of closures including Adjustments, International and Taxpayer Relations (TPR) cases.

  3. Adjustments Productivity in effect means meeting the scheduled rate. This is determined by dividing the Function 710 closures by direct staff hours.

  4. Adjustments Customer Satisfaction results are captured from responses to mail surveys issued to customers whose adjustment case is closed.

  5. Employee Satisfaction results are captured through the Employee Survey Process.

  6. Quality is measured by closed case reviews conducted at each site in accordance with the Embedded Quality guidelines and input to the National Quality Review System (NQRS) by Centralized Program Analysis System (CPAS) Reviewers.

  7. The Inventory Control Manager (ICM) monitors the controlled overage and uncontrolled inventory on a weekly basis. The ICM uses the following indicators to assess the state of Adjustments inventory:

    • Inventory and overage volumes

    • Days in inventory

    • Prior week's closures compared to scheduled closures

    • Actual productivity rates compared to scheduled productivity rates

    • Closure to receipt ratio

  8. AM Managers must monitor their assigned teams overall inventory management practices as follows:

    • Using the CCA 4243, IDRS Automated Age Listing (AAL) for ensuring appropriate and timely follow-up actions are taken.

    • Using the CCA 4244, IDRS Multiple Case Control Listing for ensuring multiple case controls are addressed and closed as appropriate.

      Note:

      For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM 1.4.16.5.6, Monitoring the Automated Age Listing (AAL); IRM 1.4.16.5.6.1, CCA 4243 - IDRS Overage Report; and IRM 1.4.16.5.6.2, CCA 4244 - IDRS Multiple Case Report

1.4.16.2.4.5  (01-01-2014)
Taxpayer Relations (TPR) Measures and Workload Indicators

  1. Taxpayer Relations (TPR) balanced measures include:

    • Customer Accounts Resolved (Includes Adjustments, International and TPR cases)

    • TPR Productivity as scheduled by program

  2. TPR Workload Indicators include:

    • Overage Percentages as scheduled by program

    • Closure to receipt ratio actual to scheduled closures

    • Statute Awareness

    Note:

    By the 15th day of the month following the close of the quarter, each AM Planning and Analysis (P&A) staff must submit a quarterly Statute Awareness Program Report to the HQ, Chief, Process and Program Management (PPM), Specialty Accounts (SA).

  3. Refer to the current AM Program Letter for additional information regarding the TPR programs.

  4. AM Managers must monitor their assigned teams overall inventory management practices as follows:

    • Using the CCA 4243, IDRS Automated Age Listing (AAL) for ensuring appropriate and timely follow-up actions are taken.

    • Using the CCA 4244, IDRS Multiple Case Control Listing for ensuring multiple case controls are addressed and closed as appropriate.

      Note:

      For additional information using the CCA 4243 and CCA 4244 for monitoring and reviews, see IRM 1.4.16.5.6, Monitoring the Automated Age Listing (AAL); IRM 1.4.16.5.6.1, CCA 4243 - IDRS Overage Report; and IRM 1.4.16.5.6.2, CCA 4244 - IDRS Multiple Case Report

1.4.16.2.4.6  (01-01-2015)
Requirements to Validate Employee Input to Single Entry Time Reporting (SETR)

  1. As an AM Manager, you are required to ensure that your employee's time is input correctly into the Single Entry Time Reporting (SETR).

  2. Ensure the employee's time is charged to the correct OFP and resolve any discrepancies prior to close of business each week and SETR validation. Managers are responsible for validating their employees’ SETR Time and Attendance records by Close of Business each Friday of the pay period if the organization has a weekly reporting requirement.

  3. If an error in reporting is identified, an Individual Performance Report (IPR) correction is required and must be input timely. See IRM 3.43.405.6.1, Weekly Individual Performance Report (IPR), for additional information.

  4. For additional information on OFP Codes, see http://etd.ds.irsnet.gov/etd/ofp/index.asp and IRM 3.30.20, Organization Function and Program (OFP) Codes.

1.4.16.2.4.7  (01-01-2014)
Centralized Contact Center Forecasting and Scheduling (CCCFS)

  1. CCCFS is utilized by AM HQ staff to ensure the optimum number of assistors are available on the telephones and paper programs to enhance customer service to the taxpayers.

  2. The sites classify employee skills in CCCFS so that the HQ Staff can appropriately assign work to match employee availability to taxpayer demand. Precise schedules are created with projected services, AHT, level of service (LOS), and hours for each planning period, which are then converted into half-hour staff group requirements by program. Sites can then plan accordingly and manage their resources to meet telephone and paper strategic goals.

  3. Additional CCCFS items are referenced in IRM 1.4.16.3.1, Centralized Contact Center Forecasting and Scheduling (CCCFS) - Telephone; and IRM 1.4.16.4.1, Centralized Contact Center Forecasting and Scheduling (CCCFS) - Inventory.

1.4.16.2.5  (01-01-2015)
Read and Meeting Time

  1. AM guidelines for Read and Meeting Time are outlined in the current Customer Service Agreement (CSA), Part 1, Section 2, Read and Meeting Time. The CSA web page is found at: http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSA.htm. This web page includes the CSA / MOU, CSA Frequently Asked Questions, and additional CSA information including a Meet and Read Desk Guide.

  2. Managers will schedule read and meet time each week throughout the year with their employees. This includes filing season. Generally, do not schedule read and meet time during peak hours or on peak days. The exception would be if new materials are issued and are critical to the employees job performance. Some examples of peak work days are:

    • Mondays

    • Tuesdays following a Monday holiday

    • April 1 through the filing deadline

    • Extension dates for IMF and BMF returns

  3. Read time is scheduled for 60 minutes each week. This time is generally spent on reading and filing activities (e.g., SERP issuances, technical or procedural information, all employee memoranda, IDRS message files, work related e-mails) to ensure the products and services provided to customers are accurate.

  4. Possible reasons for granting additional read time are outlined in the CSA.

  5. Meeting time is defined as time spent in recurring meetings that primarily focus on clarifying technical or procedural items. Administrative items may also be covered during this meeting time after all technical and procedural issues have been addressed.

  6. Topics which would not be covered in a team meeting include formal training, On-the-job Instruction (OJI), Employee Engagement Survey meetings and topics covered during "formal meetings" as defined in 5 U.S.C. paragraph 7114(a)(2)(A). Managers should seek the assistance of Labor Relations to determine if a topic of discussion meets the definition of a "formal meeting" .

  7. The manager will schedule, on a weekly basis, thirty (30) minutes for meeting time with an additional (30) minutes allotted as the parties may mutually agree locally.

  8. If additional supplemental meet time is needed, coordinate with your department manager and schedule around the workload.

  9. Ensure the correct OFP codes and time used for Read and Meet time are input into Single Entry Time Reporting (SETR) or shown on Form 3081. The codes to use are:

    • 990-59221 - Read Time

    • 990-59222 - Meet Time

    For additional information on OFP Codes, see the OFP Code website at: http://etd.ds.irsnet.gov/etd/ofp/index.asp and IRM 3.30.20, Organization Function and Program (OFP) Codes.

1.4.16.2.6  (01-01-2015)
Job Aids and Desk Guides

  1. A job aid or desk guide is a resource used to help improve the program quality and performance at an AM site or directorate. The following supplemental resources are examples of job aids:

    • IRM Exhibits

    • IRM 21 Job Aids (posted in SERP)

    • SERP Alerts

    • Technical Communication Documents (TCDs)

    • AMS tools (Integrated Automation Tool (IAT), Interactive Tax Law Assistant (ITLA), etc.)

      Reminder:

      For any clarifications or revisions regarding the above resources, you must submit a SERP Feedback to the content owner via the SERP Feedback System.

      Reminder:

      SERP Feedback is for corrections or change requests. Before employees submit correction/change requests for IRM 21 via the feedback system, they must consult their manager or lead to verify if the feedback is a valid request for an IRM change/correction. For additional information, see IRM 21.1.2.2.2, IRM 21 - Change Requests.

  2. Each directorate must maintain (review, update, etc.) and ensure the accuracy of any and all job aids, desk guides, websites, etc. created by the directorate.

  3. Any and all job aids, desk guides, etc. created by a directorate must be consistent with the current applicable IRM and must include the IRM references.

1.4.16.2.7  (01-01-2014)
Training for Accounts Management (AM) Assistors

  1. Training courses for assistors are found on the Enterprise Learning Management System (ELMS) at: https://elms.web.irs.gov/. You may also contact your Functional Training Coordinator at your AM site regarding the training curriculum and review the Training Assumptions found on the JOC website.

  2. The Training Assumptions include necessary information for managers to deliver proper training. Training material is updated each year and subsequent updates are posted to Supplemental Training in the SERP Learning Tab.

    Note:

    Contact the HQ Training, Project Management Office and Support, regarding Training Assumptions and other training issues requiring HQ assistance.

  3. In order to deliver the best quality service to private industry partners, telephone assistors staffing the Practitioner Priority Service (PPS) Application:

    • Must be fully trained in either Aspect Application 20, Individual Master File (IMF) Accounts; or Aspect 30, Business Master File (BMF) Accounts and

    • Must have at least two (2) calendar years of experience answering the AM Toll-Free telephone applications.

    Note:

    The above requirements also apply to seasonal telephone assistors staffing the PPS Application.

1.4.16.2.7.1  (01-01-2015)
Critical Filing Season Readiness Training (CFSRT)

  1. The new title for AM Continuing Professional Education (CPE) is Critical Filing Season Readiness Training (CFSRT). This training uses a blended delivery approach with a few lessons delivered as self-study including some classroom (instructor led). A portion of the technical self-study courses will be delivered as facilitated interactive sessions with the facilitator addressing questions, key points and quality trends.

  2. For FY 2015, CFSRT is 22.2 hours in length for most work assignments.

  3. The CFSRT on-line self-study courses allow employees to learn at their own pace and receive support from their managers and leads as needed. This process also eliminates, or significantly reduces, the need for classroom space and instructor preparation time. Additionally, it avoids one-size-fits-all training.

  4. As an AM frontline manager, you play a critical role in the successful delivery of this training. You are in the best position to understand the work that your employees perform, their skill levels and their CFSRT needs.

  5. Additional CFSRT self-study instructions include:

    • Managers and leads will complete their CFSRT courses before their team employees.

    • Managers will work with their employees to determine in advance which elective topics each employee will complete.

    • Managers and leads must be available to answer employee questions when the employees take their CFSRT lessons.

  6. CFSRT is considered technical training, and managers must complete all technical training to address employee quality issues.

1.4.16.2.7.2  (11-04-2014)
Wage and Investment (W&I) AM CSR Online Tool

  1. W&I AM CSR Online Tool is the standardized method of determining if employees are ready for their newly trained assignment or if they need additional training. It is available in written and recorded audio assessments. The tool can be accessed under the Learning Tab in SERP at: http://amop4.enterprise.irs.gov/am/start.asp

  2. Managers must use W&I AM CSR Online Tool assessments to certify new hires and employees who are receiving Skill Up Training to ensure they are prepared to do their job. This applies to all work covered by the W&I AM CSR Online Tool.

  3. For telephone applications, managers must also monitor two (2) calls to verify employees’ ability to professionally and proficiently communicate technical information to customers. This includes conversation control and Average Handle Time (AHT) efficiency. For inventory, managers must also review two (2) cases for all required actions. This includes responding with the required correspondence, and ensuring proficiency in written communications. All reviews performed during Certification are non-evaluative.

  4. If an employee's performance requires improvement, the manager can utilize W&I AM CSR Online Tool results to assist in identifying specific areas of difficulty for the employee and develop a plan for improvement.

  5. Managers must coordinate with the Local Site Certification Administrator (SCA) to add each employee’s Standard Employee Identifier (SEID) and badge number to the database for access to the assessment.

  6. Employees are allowed up to 60 minutes to complete each telephone assessment and 90 minutes for each inventory assessment. For telephone programs, employees must complete one written and one audio assessment. For inventory programs, employees must complete one written assessment.

  7. To accommodate most Visually Impaired (VI) employees, the system is currently set to allow up to 50% additional time to complete assessments (90 minutes for telephone and 120 minutes for inventory). However, managers should provide reasonable accommodation by increasing assessment time for each qualified employee if necessary. The SCA must select the VI indicator when adding a VI employee to the system.

  8. For Spanish assistors, a supplemental Spanish Assessment is required. Refer to paragraphs above for time allowance.

  9. Upon completion of the Certification, discuss printed, written and/or audio results with employee and place in his or her Employee Personnel File (EPF).

  10. For telephone programs, if the employee successfully completes the assessment and the two (2) calls monitored by the manager, no further action is required to certify. For inventory programs, if the employee successfully completes the assessment and the two (2) cases reviewed by the manager, no further action is required to certify. Successful completion of either Telephone or Inventory Certification is a score of 80% or higher.

    Note:

    Reports can be generated for individuals or for a team.

  11. When the assessment is administered before or early in the On-the-Job Training (OJT) process and the employee does not pass, the results should be used to assess areas of difficulty so that OJT can target the deficiencies. If the employee passes during this assessment, they must be allowed to continue with required OJT.

  12. If an employee does not pass the assessment, meet with the employee to review his or her results and determine a plan of action. Provide the employee with assistance as indicated in the action plan. Administer the assessment again.

  13. There are two (2) versions of each assessment. When an employee is required to retake the assessment, they should not retake the same version of the assessment. Both versions of the assessment address the same subject areas.

  14. If an employee fails the second assessment, the manager must meet with the employee to:

    • Review the results.

    • Provide counseling documentation.

    • Determine a plan of action that will include activities to assist the employee to pass the assessment.

    Note:

    The documentation provided must include notice to the employee that passing the certification is a requirement prior to independent assignment of the work.

    Note:

    If it is determined (during a review or discussion with the employee) that the employee is not performing well on assessments, use alternate certification procedures outlined below in IRM 1.4.16.2.7.2.1, Alternate Certification.

    Note:

    Alternate Certification should also be used when the W&I AM CSR Online Tool is not available.

  15. Continue with On the Job Training (OJT) using "live" cases and providing opportunities according to the action plan on the counseling memo. Prepare the employee for certification by completing monitoring sessions and providing immediate feedback with suggestions on how to improve. Schedule and proceed with the third assessment.

  16. If an employee fails three (3) assessments, the manager and department manager must meet to determine the next course of action and consult with their local Labor Relations staff for guidance.

1.4.16.2.7.2.1  (09-10-2014)
Alternate Certification

  1. Alternate Certification is used when it is determined (during a review or discussion with the employee) that the employee is not performing well on assessments or when the W&I AM CSR Online Tool is not available.

  2. Alternate Certification involves Telephone Call Monitoring for telephone programs and Inventory Review for inventory consisting of the following processes:

    • Telephone Call Monitoring - A minimum of five (5) calls must be reviewed. If an employee fails one or more calls, two (2) additional calls must be reviewed on the telephone application the employee is assigned. All reviews performed during Certification are non-evaluative.

    • Inventory Review – A minimum of five (5) cases must be reviewed. If an employee fails one or more, two (2) additional cases must be reviewed on the inventory program the employee is assigned. All reviews performed during Certification are non-evaluative.

1.4.16.2.7.3  (10-01-2014)
Classroom Training Instructor Review

  1. All AM instructors delivering classroom training MUST be reviewed by their manager at least once.

  2. The first line manager of the instructor is responsible for this review.

1.4.16.2.8  (05-01-2013)
Incorrect Reporting of Erroneous Taxpayer Correspondence (ETC)

  1. Employees report Erroneous Taxpayer Correspondence (ETC) to Office of Taxpayer Correspondence (OTC) through the Servicewide Notice Information Program (SNIP) web site using an on-line form known as the Red Button reporting tool.

  2. Employees must follow the ETC Red Button guidelines in IRM 21.3.1.1.1, Erroneous Correspondence Procedures, and IRM 25.13.1.3, Erroneous Correspondence Procedures – Red Button Process.

    Note:

    Employees who identify a potential ETC must discuss the correspondence with their lead or manager to determine whether it is truly erroneous.

  3. When employees incorrectly report ETC (often due to instances of ID Theft), OTC will provide feedback to the employee’s manager of record via email.

  4. OTC has no authority to resolve identity theft or any other account issues, as they cannot contact the taxpayer or take any actions on accounts. AM must take the necessary actions by adhering to procedures for the specific notice(s) or letter(s) issued and/or preparing a referral to the appropriate function per IRM guidelines.

  5. As an AM manager, when you identify your employee made an incorrect ETC submission, you must immediately provide feedback to the employee and communicate the importance of resolving the issue for the taxpayer by:

    • Discussing the erroneous submission with the employee to prevent future occurrences.

    • Monitoring case actions to ensure the employee resolves the issue per IRM guidelines. This is an important step in resolving the affected taxpayer's account as quickly as possible.

  6. An ETC Red Button Coordinator is on staff at all AM Directorates. OTC will include the coordinator on every erroneous submission feedback e-mail provided to the manager of record. This coordinator will follow-up with managers to ensure completion of all necessary actions. Managers must update their coordinator on actions taken.

1.4.16.3  (01-01-2014)
TOLL-FREE TELEPHONE SERVICE

  1. Refer to IRM 1.4.21, Accounts Management and Compliance Guide for System Administrators/Analysts, for information and guidelines regarding the telephone environment.

  2. JOC monitors toll-free telephone traffic using a centralized model that views all call sites virtually together, which is known as the Enterprise. JOC coordinates the operations of all AM campuses, and it authorizes planning and scheduling for the campuses. JOC oversees the efficiency of all AM functions and programs for each individual campus. The primary objective of the JOC is ensuring the services provided to the customers are fair and consistent at all times.

  3. JOC requests real-time changes in telephone staffing based on incoming call demand and overall AM resources. It makes the following requests to the sites:

    • Move telephone assistors from one agent group to another

    • Remove assistors from the telephone to work paper or electronic inventory

    • Assign staff to the telephone

1.4.16.3.1  (01-01-2015)
Centralized Contact Center Forecasting and Scheduling (CCCFS) - Telephones

  1. CCCFS is utilized by AM HQ staff to ensure the optimum number of staff are available on the telephones and paper programs to enhance customer service to the taxpayers.

  2. It is critical that AM Management, ICM, and Systems Staff jointly plan the work assignments for employees based on skills and availability to maximize quantity, quality, and efficiency. The telephone skills and work assignments are displayed by application and agent group.

  3. The site must review and update (as needed) the telephone skills and assignments monthly to ensure the eWFM software reflects the current training and site work assignment preferences.

    • Current training is reflected in the employee record extra information fields.

    • Current possible work assignments are reflected on the employee record skills.

    • When assigning skills, a priority of 1 – 99 must be associated with each skill. Sites have the flexibility to assign the priority according to their scheduling preferences with the basic methodology that the lower the number, the sooner the employee would be assigned to this work.

  4. Additional requirements:

    • Final application readiness must be completed by December 31, prior to the Filing Season.

    • CCCFS Skills must be updated No Later Than (NLT) January 31, during the Filing Season.

    • New hire employee skills must be input to CCCFS NLT six weeks following the conclusion of the OJI period.

    Exception:

    For any employees attending application training in January (e.g., returning seasonals, new hire instructors), CCCFS must be updated NLT 30 days after the employee has been determined application ready.

  5. When telephone staff group requirements are published, the Systems Staff must review the requirements to ensure they are consistent with the site's workload. The Systems Staff will communicate discrepancies or concerns through their directorate staff to the Headquarters (HQ) Resource Planning and Scheduling (RP&S) staff.

  6. During the work assignment phases prior to and during execution, the site must review the current workload priorities and implement into eWFM. The site must keep eWFM current during execution as near to real-time as possible so agent availability can be monitored.

  7. Following execution, the site must reconcile tracked eWFM activities weekly with the reported official time through the use of eWFM Superstate reports.

  8. In addition to the above reconciliations, the site must also ensure the eWFM data is current through the following monthly reconciliations:

    • Employee Records - Reconcile employee records with current on-roll information Human Resource Reporting.

    • Employee Login IDs - Reconcile login IDs with current assigned ACD extensions.

    • Trial Schedules - Reconcile trial schedules with current tours of duty and work assignments.

  9. Additional CCCFS items are referenced in IRM 1.4.16.4.1, Centralized Contact Center Forecasting and Scheduling (CCCFS) - Inventory. The RP&S staff is committed and available to assist the site with questions or problems regarding CCCFS items.

1.4.16.3.2  (01-02-2012)
Virtual Call Center (Enterprise)

  1. The Virtual Call Center (Enterprise) links through a central location Automated Call Distributor (ACD) system used in Accounts Management sites.

  2. The Intelligent Contact Manager (ICM) routes calls based on ACD data (specific set of characteristics) to the site with the longest available agent in the appropriate skill group. If no agent is available, the call is queued at the Enterprise level until an agent becomes available and only then is it routed to a site.

  3. All Tax Law calls are routed to Default Screeners, who are trained to target a caller's issue quickly and then transfer the call to the appropriate application assigned with agents trained in a specific tax law topic.

  4. All Toll-Free telephone data is captured daily and stored in the web-based Enterprise Telephone Data (ETD) Warehouse. ETD stores data for historical use and also produces daily, weekly and ad hoc reports at the national (Executive Level Summary) and site level, including directorate roll-ups of remote sites. ETD also stores raw data captured from the ACDs and the data is available for research and troubleshooting. Site-level measures are also available on ETD when appropriate.

  5. The role of a manager, in the Enterprise environment, is to ensure the right number of people with the right skills are available to answer calls.

1.4.16.3.3  (01-02-2012)
Managing Features

  1. JOC programs ICM (through scripts that use business rules) for maximum call routing efficiency, based on demand and assistor availability.

  2. Aspect 9.3 provides monitoring capabilities, data base records and management information.

  3. The Aspect Tele-Set Supervisor key gives managers and Systems Analysts (SAs) access to most of the features such as:

    • Leaving messages for employees (each site has policy based on availability of voice ports on the ACD)

    • Monitoring agents (listening in on calls in progress)

    • Notifying agents (notifying an agent whom you are monitoring to call you)

    Note:

    Depressing the Supervisor key twice rapidly will reconnect you to the prior employee monitored.

1.4.16.3.4  (01-02-2012)
Enterprise Level and Automated Call Distributor (ACD) Announcements

  1. All announcements and scripts used on toll-free telephone numbers are controlled by JOC.

  2. Announcements are valuable tools to:

    1. Inform callers of answering delays

    2. Give the option to call Tele-Tax

    3. Advise of tax law changes

    4. Provide information on ordering forms or transcripts

1.4.16.3.5  (01-02-2012)
Availability and Efficiency

  1. As an Accounts Management manager, telephone data is available to assist you in evaluating the service being given to taxpayers and determining the efficiency and availability of site-level staff.

  2. Managers and Systems Analysts (SA) must determine on a half-hourly basis by application if staff is available as scheduled. If less than the required number of agents is signed on, an explanation is required per adherence guidelines. This is normally accomplished by contacting the JOC Monitoring Room to notify JOC of the shortage and the reason (i.e., local inclement weather) the site will be understaffed.

  3. Managers must ensure their employees are signed on to the telephone system and taking calls when scheduled. This reduces shrinkage, which is considered unscheduled time away from normal scheduled activities. Examples of shrinkage include:

    • Extended read and meeting times

    • Tardiness

    • Leaving early

    • Higher than expected attrition for day (e.g., sick leave)

    • Scheduled breaks not followed

    • Unauthorized breaks

    • Extended breaks or lunch periods

    • Details-out-scheduled at peak periods

  4. JOC, in collaboration with AM headquarters and site management, makes daily real-time adjustments to AM staffing levels based on actual demand and actual staffing.

  5. Managers should use eWorkforce Management (eWFM), including Real Time Adherence (RTA), to assist in scheduling to meet staffing requirements.

    Note:

    Sites follow the eWFM and RTA procedures and ensure procedures are in place for required data backups. They are available at: http://joc.enterprise.irs.gov/ITS/TCWMS/. For AM sites, additional reference material and procedures are posted on the Field SharePoint site.

1.4.16.3.5.1  (03-08-2013)
Bad Line Calls

  1. As an AM Manager, you are responsible for reporting bad phone line situations to your local Systems Analyst (SA) Staff. Bad line calls are those calls that result in not servicing the taxpayer due to systemic problems with the phone line.

  2. For bad line call guidelines, see IRM 21.1.1.10.2, Bad Line Calls. It includes the following procedures for AM telephone employees:

    • Examples/definitions of a bad line call.

    • How to record these calls using the ACD telephone equipment.

    • How to notify the manager when receiving these calls including preparing the document to submit to the manager when receiving a “Cross-Talk” call.

      Note:

      Cross -Talk is a type of bad line call. It occurs when a telephone assistor answers a call and can hear a conversation between a taxpayer and another telephone assistor.

  3. If you receive notification of a bad line call from your employee, you must notify your site SA staff promptly by sending an encrypted E-mail with the following information (if it is a “Cross-Talk” issue, see paragraph (4) below):

    • Date of call

    • Time the call ended

    • Application/Topic of the call

    • SEID for Employee

    • ACD Logon Extension for Employee (currently Aspect extension)

      Caution:

      If you notify your SA staff via E-mail, remember to encrypt the E-mail before sending to prevent disclosure of the employee’s SEID.

      Note:

      The site SA staff will notify JOC to evaluate any needed repairs. The SA will follow the bad line guidelines outlined in IRM 1.4.21.1.5(2), Trouble Reporting Procedures. The SAs in AM and Compliance call sites use IRM 1.4.21, Accounts Management and Compliance Guide for Systems Administrators/Analysts.

  4. If you receive a Cross-Talk document from your employee, you must forward this information promptly to your site SA staff to forward to JOC. IRM 1.4.21.1.2, System Staff Roles and Responsibilities, provides the SA staff with guidance on communications with JOC.

    Note:

    For additional information regarding the Cross –Talk document, see IRM 21.1.1.10.2, Bad Line Calls.

  5. If the site receives a Centralized Quality Review System (CQRS) quality error, you must review the recorded call and any reported bad line information to determine if systemic problems could have contributed to the error. If needed, you can request the following two reports as supporting documents from your site systems staff:

    • Trunk Management Detail Report – use to identify the trunks where employees hit the “Bad Line” for a given date range. See Exhibit 1.4.16-1, Trunk Management Detail.

    • Employee Events Detail Report – use to identify the trunks where the employee took the calls for a given date range. See Exhibit 1.4.16-2, Agent Events Detail.

  6. If you determine there are grounds to challenge an error based on phone equipment/failure issues, you should refer to IRM 21.10.1.8.2, CQRS Defect Rebuttal Procedures – Accounts Management, and Quality Gram (QG) 122, “Taxpayer Disconnected Calls,” for guidance on rebutting CQRS errors. The Quality Gram is available on the EQ website at: http://eq.web.irs.gov/default.aspx.

1.4.16.3.5.2  (01-01-2015)
Average Times/Values to Monitor for Efficiency

  1. Use available data to monitor and analyze telephone assistor efficiency. This includes:

    • Agent Idle and Sign-on times

    • Agent Average Handle Time (AHT)

    • Agent Average Wrap Time

  2. "Idle" time consists of those times employees are signed on the telephone system, but not in the Available, Ready, Wrap, or Out Call status. Agents must use a reason code when in "Idle" status. See the CSA for "Idle" procedures in Attachment 1, Idle with Aspect Reason Code, at http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSAdocs/CSA_2012_Idle_With_Reaosn_Codes.pdf

  3. The appropriate Reason Codes agents must use when in "Idle" status are as follows:

    1. Temporarily off the Telephone - This code indicates the employee will be available for telephone work in a period of time not specified by other reason codes. Examples include:
      - Waiting for Local Area Network (LAN) connectivity
      - Individual employee meetings with managers
      - Counseling including Equal Employment Opportunity (EEO) counselor meetings
      - NTEU official duties
      - Form 3081 preparation

    2. Inventory, First Available - the employee is available for telephone work, if necessary. This means the employee’s work assignment is paper inventory, including related outgoing telephone calls.

    3. Inventory, Second Available - the employee will be made available for telephone work only when employees in the inventory, first available category have been utilized and call demand remains high.

    4. Training, Partly Available - the employee will not be available during a specified portion of the TOD because of training-related activities. Examples include partial day off-site, on-the-job training (OJT) or instructor preparation.

    5. Read Time - the employee will not be available during a specified portion of the Tour of Duty (TOD) because of read time.

    6. Meet Time - the employee will not be available during a specified portion of the TOD because of Team meeting time.

    7. Break Time - the employee will not be available during a specified portion of the TOD because of a scheduled rest break other than lunch.

    8. Lunch Time - the employee will not be available during a specified portion of the TOD because of a scheduled lunch break.

    9. Stress Break Time - the employee will not be available as a result of dealing with a stressful situation. Use of this code does not require pre-approval.

  4. Managers should refrain from conducting meetings, informal training, group observances, etc. during peak telephone/paper periods/days.

1.4.16.3.5.3  (01-02-2012)
Average Handle Time

  1. Average Handle Time (AHT) is a data element and determines resources needed in AM to achieve a budget-driven Level of Service (LOS) - LOS is the primary measure used by external stakeholders (Congress) to determine IRS efficiency.

  2. Very long talk times affect program goals and increase the number of abandoned calls. It is usually an indicator that additional training may be needed in conversation control.

  3. Managers should identify Customer Service Representatives (telephone assistors) who may be using excessively long or short times in handling calls. Monitor a few of their calls to identify problems such as:

    1. Training deficiency

    2. Failing to keep call brief while maintaining standards of courtesy and full service

    3. Placing a call on hold during the research process when it is inappropriate instead of arranging for a call back

    4. Answering a large volume of unusually complex questions

    5. Failing to provide a complete or accurate response

1.4.16.3.5.4  (01-01-2014)
Average Wrap Time

  1. "Wrap" is a teleset mode that is used by the telephone assistor to finish required work after the call is completed. Auto Available with conditional wrap is the method used by telephone assistors for answering incoming telephone calls. This method is in accordance with the current IRS-NTEU CSA, which is found at: http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSA.htm.

  2. An employee using auto available with conditional wrap will immediately go to available status at the end of each call with a taxpayer unless the employee presses the conditional wrap or idle button prior to the conclusion of the call.

  3. Conditional wrap is appropriate in situations where the taxpayer does not wish to stay on the line and case documentation is required. Other situations that may warrant the employee being in conditional wrap are if a case is complex and requires additional time to complete documentation or research, or if there is a need to prepare to take the next call. However, employees are expected to resolve telephone inquiries (including account adjustments) while the customer is still on the line.

  4. Telephone assistors are expected to complete account adjustments while on-line or on-hold with the caller, so use of wrap time should be minimal except in rare instances. For additional information regarding completing on-line account inquiries, see IRM 21.1.3.20(2), Oral Statement Authority.

    Note:

    If a call prematurely disconnects while assistors are completing account actions, assistors must wait to finish actions for this call after they complete the next incoming call. At that time, the assistors will select “wrap” to complete the account actions. See also the Training Auto Available Lesson Plans for Employee and Manager (revised 07/12/2012) on the CSA web page at: http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSA.htm.

  5. Wrap Time is a measurement that allows management to determine if telephone assistors are handling calls efficiently, and it assists in determining the amount of time assistors are unavailable for calls.

  6. Possible reasons for high percentages of wrap time are:

    1. Level of training

    2. Extensive research for call backs

    3. Excessive conversation among employees

    4. Excessive research

    5. Completing history items on AMS/IDRS

1.4.16.3.6  (01-01-2014)
Custom View Screen

  1. The Custom View Screen can be designed to:

    1. Display call center activity on demand

    2. List agents (telephone assistors) and their current Aspect status

    3. Display general call information for the application handled by the site or individual.

  2. The Custom View Screen can assist Accounts Management managers in the following ways:

    1. Gauge telephone traffic demand

    2. Choose the most convenient times to monitor or share information with an employee

    3. Confirm the number of agents who are ready and/or taking calls to provide a complete picture of staff available to meet customer demand

    4. Identify Emergency alerts in the event a telephone assistor presses the EMERGENCY button on the Aspect Teleset

    5. Identify trends of excessive wrap

  3. The Custom View Screen shows the number of telephone assistors who are actually at their work stations handling incoming calls. This data, compared to the total number assigned, provides information about the realization of the scheduled staff.

1.4.16.3.6.1  (01-01-2014)
Aspect Status on Custom View Screen

  1. Use the Custom View Screen to observe the telephone assistor's Aspect status immediately after the call ends. Managers can determine the status the assistor has selected at the end of the call and the length of time spent in that status. The following configurations may apply:

    1. An employee using auto available with conditional wrap will immediately go to available status at the end of each call with a taxpayer unless the employee presses the conditional wrap or idle button prior to the conclusion of the call.

    2. If the employee presses the Wrap and Idle buttons during the call, the employee will go into wrap status.

    3. If the employee presses the Idle button during the call, when the call is completed, the employee will go into idle and must enter the correct reason code for idle status.

    Note:

    For additional information on Auto Available with Conditional Wrap, see IRM 1.4.16.3.5.4, Average Wrap Time, and the ASPECT videos on the CSA web page at: http://win.web.irs.gov/accountsmgmt/Cust_svc_Agree/CSA.htm.

  2. Also, use this screen as a tool to indicate if an employee might need further monitoring or action. This may include:

    1. Monitoring the end of a call exceeding 20 minutes (or locally established time frame) to determine if the issue is being resolved as expeditiously as possible.

    2. Checking with employee to see what activity is creating the need to be off-line in wrap time.

    3. Identifying an employee with headsets connected, etc., but not in ready mode to take the next call.

1.4.16.3.7  (01-02-2012)
Fluctuating Call Volume

  1. Managers should ensure all employees assigned to answer calls are at their workstations taking calls.

  2. Managers will be notified by local site System Administrators (SA) or Department Managers if changes are needed in scheduled staffing based on contacts from JOC. This could include adding staff in a specific agent group or taking employees off the telephones to do other work. It is important for managers to minimize the amount of time it takes for employees to transition to a different work assignment, i.e. to start taking calls or to start other work.

1.4.16.3.8  (01-01-2014)
Outgoing Calls

  1. Telephone assistors may need to make outgoing calls to secure additional information to resolve an inquiry.

  2. Telephone assistors making outgoing calls on their Aspect phones are not counted as part of ready staffing for site level adherence to schedule, nor are they considered in routing calls. Managers should monitor the number of outgoing calls to ensure they are necessary.

  3. The wrap time for a telephone assistor for outgoing calls should be appropriate to the type of call.

  4. If a telephone assistor needs to make outgoing calls but cannot, it may require that their class of service on the ACD be changed to allow outgoing calls. Contact your local SA for assistance.

1.4.16.3.9  (01-01-2014)
Default Calls

  1. A site may receive calls normally not handled when there is a hardware or network failure. When failures occur, calls do not route out to Intelligent Contact Management (ICM) but instead queue locally. Site SAs are responsible for identifying calls in applications not currently staffed and contacting site management to place telephone assistors in the appropriate agent group to handle the call or write a referral up if the call cannot be fully answered.

1.4.16.3.10  (01-02-2012)
ASPECT Assistance

  1. The System Administrator/Telephone Analyst (SA/TA) is a valuable resource person regarding the features of the ASPECT system.

  2. Managers must coordinate with their SA/TA on any activity limiting the site's ability to deliver its commitment for scheduled Automated Call Distributor (ACD) time.

  3. The SA/TA provides assistance on the following:

    1. Information about system operations and call routing

    2. Explanation of various ASPECT reports

    3. Identification of data availability and creating reports

    4. Assessment of current call site performance

    5. Networking information

    6. Monitoring procedures

    7. Assistance with Enterprise Telephone Database (ETD)

    8. ASPECT equipment repair

    9. Database changes

1.4.16.4  (01-02-2013)
CORRESPONDENCE/PAPER WORKLOAD OPERATIONS

  1. The correspondence/paper inventory in AM consists of the following case types:

    • Adjustments/Correspondence (including Employee Plans (EP) and Exempt Organization (EO))

    • Taxpayer Relations (TPR) include:
      CAF (Centralized Authorization File)
      Refund Inquiry
      AMRH (Accounts Maintenance Transcripts)
      Statute
      Technical

    • Identity Theft

    • Large Corporation

    • Reporting Agent File (RAF)

    • Employer Identification Number (EIN) Program {paper inventory only}

    • Preparer Tax Identification Number (PTIN)

    • Special Cases

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

    1. Establishing controls and priorities

    2. Requesting adequate staffing and terminals

    3. Conducting reviews

    4. Processing work within established time frames

    5. Correcting imbalances in assigned inventory

    6. Providing adequate training

    7. Being involved in the daily operation of the unit

    8. Managing time effectively

    9. Using available reports and management tools to monitor the operation

  3. There are peak and non-peak periods in each function to be aware of in planning training. They can be anticipated by doing the following:

    • Looking at current schedules and work plans

    • Checking historical data

    • Getting updated information from the department managers and the Systems Analyst staff

  4. The Site Planning and Analysis Staff in conjunction with Operations at each site will plan the following based on work schedules:

    1. Cross-train employees as needed (with input from the Functional Training Coordinators (FTC))

    2. Recall seasonal employees in time to provide refresher training

    3. Recruit and train additional employees if necessary (with input from the FTC)

    4. Survey other areas for employees available for details

1.4.16.4.1  (01-01-2015)
Centralized Contact Center Forecasting and Scheduling (CCCFS) - Inventory

  1. CCCFS is utilized by AM HQ staff to ensure the optimum number of staff are available on the telephones and paper programs to enhance customer service to the taxpayers.

  2. It is critical that the Inventory Control Manager (ICM), Systems Staff, and management jointly plan the work assignments for employees based on skills and availability to maximize quantity, quality, and efficiency. The inventory skills and work assignments are displayed by program.

  3. The site must review the inventory skills and assignments monthly and input all needed update(s) monthly, to ensure the eWorkforce Management (eWFM) software reflects the current on roll staff, tour of duty; employee Automatic Call Distribution (ACD) extensions used for direct work, training, and work assignment preferences.

    • Current training is reflected in the employee record extra information fields.

    • Current possible work assignments are reflected on the employee record skills.

    • When assigning skills, a priority of 1 – 99 must be associated with each skill. Sites have the flexibility to assign the priority according to their scheduling preferences with the basic methodology that the lower the number, the sooner the employee would be assigned to this work.

  4. Additional requirements:

    • Final program readiness must be completed by December 31, 2014.

    • CCCFS skills must be updated no later than (NLT) January 31, 2015.

    • New hire employee skills must be input to CCCFS NLT six weeks following the conclusion of the On-the-Job Instruction (OJI) period.

    Exception:

    For any employees attending program training in January (e.g., returning seasonals, new hire instructors), CCCFS must be updated NLT 30 days after the employee has been determined program ready.

  5. When inventory staff group requirements are published, the ICM will review the requirements to ensure they are consistent with the site's workload. The ICMs will communicate discrepancies or concerns through their directorate staff to the Resource Planning and Scheduling (RP&S) staff.

  6. During the work assignment phases prior to and during execution, the ICMs will review the current inventory workload priorities and communicate work assignment strategies to management and the Systems Staff for implementation into eWFM.

  7. Following execution, the site must reconcile tracked inventory work weekly in eWFM with outside reporting and notify management of discrepancies. This reconciliation can be performed using eWFM Superstate reports.

  8. Additional CCCFS items are referenced in IRM 1.4.16.3.1, Centralized Contact Center Forecasting and Scheduling (CCCFS) - Telephones. The RP&S staff is committed and available to assist the site with questions or problems regarding CCCFS issues.

1.4.16.4.2  (01-02-2012)
Assigning Paper Inventory

  1. The majority of paper inventory is sent to the Correspondence Imaging System (CIS), which captures images of correspondence from taxpayers. Correspondence includes letters, returned notices, and standard forms which are scanned and electronically assigned on a daily basis by routing to a generic employee number for each site.

  2. The cases are then reassigned to specific AM employees, on a daily basis, and according to the established parameters.

  3. After work is completed on a case, including any quality review processes, the images are stored following retention guidelines, and are accessible by other employees with CIS access should the need arise.

  4. CIS automatically keeps each employee's inventory in received date order. These cases can be re-assigned to other employees to ensure all old age and rollover cases are completed in timely fashion.

    Caution:

    Determine if cases in pending or suspended status should be re-assigned.

  5. CIS inputs Command Code (CC) STAUP on balance due accounts and sends an interim letter to the taxpayer when cases are 25 days old.

1.4.16.4.3  (01-01-2015)
Managing Inventory

  1. Correspondence received from a taxpayer or a third party representative may be solicited or unsolicited.

  2. For additional information, see IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. A significant portion of AM inventory also includes amended returns.

  3. Although reduction in incoming correspondence is an AM goal, correspondence will never be eliminated as some customers prefer this method of contact.

  4. IDRS Controls are established for correspondence either by an automated or manual system, or combination thereof.

  5. Sites are expected to meet scheduled closure rates and inventory levels as well as established aged case percentages for all correspondence and amended returns.

  6. For Business Master File (BMF) correspondence receipts received in Individual Master File (IMF) campuses, refer to the Transshipping News site in SERP under the Who/Where Tab for transshipping information.

  7. Accounts Management in the campus locations resolve customer inquiries such as:

    • Amended returns

    • Claims

    • Correspondence

    • Carryback claims

    • Identity Theft

  8. The resolutions include analyzing, researching, and making adjustments to customer accounts in IDRS. It may include contacting the customer by telephone or through written correspondence.

  9. Certain guidelines for managing inventories are provided in IRM 21.5.1, General Adjustments.

  10. Distribute work in IRS received date order and ensure your employees are aware of aged receipts. Adhere to the 14 day IDRS control requirements, as well as Action 61/Policy Statement P-21-3 requirements. See IRM 1.2.21.1.3, Policy Statement 21-3 (Formerly P-6-12).

  11. Some indicators of potential overage problems include:

    1. Receipts exceed closures, or number of days in inventory exceeds 14 days

    2. Percentage of aged new receipts exceeds the enterprise goal of total receipts

    3. Percent of missing returns on duplicate filing cases exceeds 20 percent

    Reminder:

    Each campus must track Spanish language written inquiries received and processed in Accounts Management until further notice. This includes Adjustments and Taxpayer Relations correspondence, e–4442 Account Referrals, Electronic Tax Law Assistance (ETLA), and R-Mail. Use a 7 for the 5th digit of the Program Code. Also, use Category Code "SPAC" (Spanish Adjustments Correspondence) to control incoming Spanish language Adjustment correspondence, regardless of whether the response is in Spanish or English.

  12. Re-assign an employee's inventory in CIS/AMS/IDRS to another employee for the following situations:

    • Employee leaves permanently

    • Employee is placed in Non-Work Status (NWS)

    • Employee is on extended detail or special assignment or will be out of the unit 14 calendar days or more

1.4.16.4.4  (01-01-2015)
Image Control Team (ICT) Review

  1. To ensure receipts are timely scanned into ICT and any work-flow issues are addressed, only AM ICT sites MUST conduct a twice yearly review of the Image Control Team (ICT) processes. These reviews are performed the first week in November and the last week of May.

  2. The review encompasses workflow and timeliness of receipts into ICT as follows:

    • Review 25 Correspondence AND

    • Review 25 Amended Returns (If your site does not receive amended returns, review 25 non-correspondence).

  3. Document the following elements from the review:

    • Age at the time of receipt into the clerical function (based upon IRS received date)

    • Length of time from the IRS received date to scan date

    • Process deficiencies

    • Corrective actions taken

  4. Summarize the review in a report and send to the HQ Analyst in Process and Program Management IMF (PPM:I).

1.4.16.4.5  (01-01-2015)
Physical Inventory Counts/Reconciliation - Quarterly Requirements

  1. Work Planning and Control (WP&C) procedures require a physical inventory count/reconciliation of all AM inventory, which must be completed prior to the end of each quarter. For additional information on this requirement, see IRM 3.30.19.2.7, Quarter, Annual, and Basic Cut Over Procedures.

  2. Each campus Inventory Control Manager (ICM) or the designated campus Planning and Analysis (P&A) analyst must ensure the required WP&C corrections are input and timely submitted to the campus Report Units. Send an e-mail confirmation (by the due dates shown in paragraph (3) below) to Headquarters Chief, Reports, Analysis, and Data (RAD), reporting the validation has been performed and include the details of any adjustment actions.

  3. The validation due dates for the physical inventory counts are:

    • December 19, 2014

    • March 20, 2015

    • June 19, 2015

    • September 18, 2015

    Note:

    For CIS and Account Management Services (AMS) inventories, the review will be performed by reconciling current inventory with IDRS CCA reports.

1.4.16.4.6  (01-02-2013)
Quarterly Statute Reporting

  1. Each AM campus must submit a quarterly Statute Awareness Program Report electronically to HQ Process and Program Management: BMF (PPM:B) Specialties Statute Analyst by the 15th day of the month following the close of the quarter in accordance with IRM 25.6.1.4.2, The Statute Awareness Program.

1.4.16.4.7  (01-02-2013)
AMS Reporting - Accounts Maintenance Research Hold (AMRH), Refund Inquiry and Statute Programs

  1. AMS receipts should be validated weekly by comparing available data from the Servicewide Notice Information Program to volumes received in AMS.

  2. If significant discrepancies are identified, this could be an indication of a systemic problem. Please contact the PPM Analyst responsible for the specific program (AMRH, Statute or Refund Inquiry) to report the issue.

1.4.16.4.8  (01-01-2014)
Managing Referral Inventory

  1. Distribute work by IRS received date order and ensure employees are aware of the following aging criteria:

    • Account referrals - 30 days

    • Technical referrals - 15 days

  2. Ensure all employees are profiled in AMS to receive the appropriate type of referral inventory.

  3. Manager or manager's designee must review the referral within 3 business days from the date the referral was initially created or resubmitted for review. Managers are also responsible to ensure the initiating employee has taken action on a rejected referral within 2 business days of the case being rejected. For additional information, see IRM 21.3.5.4.2.1.1, Preparing an e-4442.

  4. Managers analyze new receipts to determine age, mis-routed cases, trends, etc.

  5. Re-assign an employee's inventory in CIS/AMS/IDRS to another employee within 14 calendar days in the following situations:

    • Employee leaves permanently

    • Employee is placed in Non-Work Status (NWS)

    • Employee is on extended detail or special assignment or will be out of the unit 14 calendar days or more

1.4.16.4.8.1  (01-01-2015)
Referral Inventory Reporting Requirements

  1. All written referral work, whether worked within your operations or transferred out, is subject to the inventory reporting requirements monitored through AMS. Use AMS reports to monitor the volume of receipts and closures, overage, and inventory of all written referral work. More information regarding AMS is on AMS web-site at: http://ams.web.irs.gov/index.asp.

  2. Telephone inquiries not resolved within the same business day are written as referrals and worked as paper inventory.

1.4.16.4.8.2  (01-01-2015)
Referral Coordinators

  1. Although it is an important objective of Accounts Management to resolve as many issues as possible on-line, it is not always possible for an assistor to do this. Some instances include:

    1. The assistor needs additional information to resolve a case

    2. The training level of the employee does not permit on-line resolution

    3. IDRS real time and/or Corporate Files On-Line (CFOL) Command Codes are unavailable

  2. Each site must designate an Erroneous Referral Coordinator who will:

    1. Report and return erroneous, incomplete, mis-routed, or late referrals and

    2. Work to eliminate erroneous referrals.

  3. For referral and resolution procedures regarding erroneous referrals, refer to "Form 4442 Erroneous Referral Coordinators " listed in SERP under the Who/Where tab.

1.4.16.4.8.3  (01-01-2015)
Transferring Written Referrals

  1. All cases received in Accounts Management are worked in that operation unless required to be referred in a Chapter/Section of IRM 21, Customer Account Services.

  2. When a telephone inquiry is referred to another site or function, the following information MUST be included on the Electronic Form 4442 (e-4442), Inquiry Referral:

    • Routing information (in the upper right corner of e-4442)

    • Full name and ID Number

    • Team or Stop Number

    • Site Location of the assistor making the referral

    • IRM or the IRM Procedural Update (IPU) reference authorizing the referral

    • Detailed explanation of the issues involved and research results

    Note:

    For additional information on completing e-4442 see IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

  3. Account Management Services routes all e-4442 to a managerial review queue where the referrals are held pending a 100 percent review. Managers/Referral Coordinators have access to the review queue. Referrals must be reviewed by the manager or manager's designee within 3 business days from the date the referral was initially created or resubmitted for review. See IRM 21.3.5.4.2.1.1(6), Preparing an e-4442.

    Note:

    Managers must profile users in the AMS database to receive specific types of referrals. This action is necessary to ensure employees have access to the workload. Refer to the e-4442 Manager's Guide on the AMS Website, http://ams.web.irs.gov/index.asp.

  4. ITAR referrals must be reviewed by the manager or the manager’s designee within 24 hours. See IRM 21.9.2.9, Identity Theft Assistance Request (ITAR) - General Information.

    • Frontline Managers must ensure that referrals in their site’s queue or assigned to their employees are resolved timely in accordance with IRM 21.3.5.4.6, Resolving Referrals.

    • Spanish referrals may need to be resolved in the bilingual sites.

1.4.16.4.9  (01-01-2014)
Managing Inventory Timeliness and Quality

  1. Ensure employees (when applicable) are familiar with the guidelines for all written communications in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. Use the following response time frame guidelines:

    Response Time Frames
    IF THEN Respond Within
    Account Inquiry 30 calendar days of the earliest "IRS received date"
    Technical "tax law" Inquiry 15 calendar days of the "IRS received date"
  2. In general, any case (inquiry) not resolved within 45 days (30 days for referrals) is considered overage.

    Note:

    While the above response times are mandated for Accounts Management, encourage your employees to make every effort to provide quality responses in the following shorter time frames:

    Shorter Time Frames
    IF THEN
    Account referral 5 days
    Technical referral 2 days
    Correspondence 20 days
    R-Mail 4 days
    ETLA 2 days
  3. A quality response is an accurate and professional communication, which, based on information provided, resolves the customer's issue(s), requests additional information from the customer, or notifies the customer that we have requested information from outside IRS. It is the responsibility of the manager to ensure the professionalism and accuracy of their employees' work.

  4. Managers must carefully monitor the age of the correspondence inventory.

  5. Correspondence must be controlled within 14 days (if not resolved) and management must monitor the inventory to ensure that the 14 day control requirement is met.

1.4.16.4.9.1  (01-01-2015)
Inventory Reporting Requirements

  1. Establish controls of written inventory per IRM 21.5.1, General Adjustments, or IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442.

  2. Report inventories of the following case types on the Accounts Management Inventory Report (AMIR):

    • Adjustments/Correspondence (including Employee Plans (EP); Exempt Organization (EO); and Affordable Care Act (ACA))

    • Taxpayer Relations

    • Refunds

    • Special Cases

    • Technical

    • Statute

    • Centralized Authorization File (CAF)

    • Large Corporation

    • Reporting Agent File (RAF)

    • Accounts Maintenance (AMRH)

    • Employer Identification Number (EIN) Program {paper inventory only}

    • Preparer Tax Identification Number (PTIN)

  3. Refer to IRM 3.30.124.6.1, Accounts Management Inventory Report (AMIR), for reporting categories.

  4. Use the Case Control Activity (CCA) 4242 Reports to report Referral inventory numbers.

1.4.16.4.10  (01-02-2013)
Statute Program

  1. Due to the critical nature of Barred Statutes, each AM campus must have an effective Statute Awareness Program. Briefings must be conducted by the Statute Unit throughout the year to promote actions to prevent barred assessments.

  2. Weekly managerial reviews and Statute Days are required in order to identify Assessment Statute Expiration Dates within the Statute inventory, CIS, and incoming receipts. See IRM 25.6.1.4, Introduction Procedures.

  3. Statute cases must be reviewed and stamped by Statute employees prior to CIS input to create a permanent record on claims cleared by Statute.

  4. All campuses must utilize Statute approved stamps. Cases transferred to other sites based on Enterprise Management of Inventory (EMI) must be reviewed for imminent statute prior to transfer. Sites will not enter into agreements with other functions to provide Statute support inconsistent with the IRM 25.6, Statute of Limitations unless given specific HQ approval. This includes, but is not limited to, the Statute Clearance/Prompt Assessment processes.

  5. Whenever a barred assessment is identified, the AM Statute Function will follow the prescribed timeframes in IRM 25.6.1.13.2, Barred Assessment Procedures for Wage and Investment Campuses.

  6. Each AM campus must submit a quarterly Statute Awareness Program Report electronically to HQ Process and Program Management: BMF (PPM:B) Specialties Statute Analyst by the 15th day of the month following the close of the quarter in accordance with IRM 25.6.1.4.2, The Statute Awareness Program.

1.4.16.4.11  (11-06-2014)
Manual Refunds – Training and Monitoring Requirements

  1. A Service priority is completion of the Tax Refund Disbursements Corrective Action Plan pertaining to Manual Refunds. AM plays a critical role in this plan as stewards of a large percentage of manual refund adjustments.

  2. Employees MUST complete the following manual refund courses via ELMS annually:

    If the employee And Then the employee
    Initiates, reviews, signs and/or monitors manual refunds and HAS NOT previously completed ELMS Course 30914, Manual Refunds   MUST complete ELMS Course 30914, Manual Refunds.

    Note:

    Course 30914 includes all the content from ELMS course 30914A, Manual Refunds Lite and ELMS Course 42841, Monitoring Manual Refunds.

    Has previously completed ELMS Course 30914, Manual Refunds, and Initiates, reviews, or signs manual refunds Does not monitor manual refunds using the EMT tool Completes ELMS Course 30914A, Manual Refunds Lite.
    Has previously completed ELMS Course 30914, Manual Refunds, and is only responsible for monitoring manual refunds using the Erroneous Manual Refund/Case Monitoring (EMT) tool Does not initiate, review, or sign manual refunds Completes ELMS Course 42841, Monitoring Manual Refunds.

    Note:

    ELMS Course 42841 is Lesson 6 ("Monitoring Manual Refunds" ) in ELMS Course 30914 (Rev. 09/05/2013). Therefore, if employees completed ELMS Course 30914 (Rev. 09/05/2013), they meet the requirements for completing ELMS Course 42841.

    Note:

    All campuses are required to certify with the Headquarters Manual Refund Analyst in PPM:IA that the employee completed the required training.

  3. All manual refunds generated by AM must be input through the Manual Refund Tool per paragraph (5)(a) in IRM 21.4.4.4, Preparation of Manual Refund Forms.

  4. In addition, all manual refunds must be monitored and documented on a daily basis utilizing the EMT/Case Monitoring tool per IRM 21.4.4.5.1, Monitoring Manual Refunds. (This is done to ensure a duplicate refund condition has not occurred.)

  5. The Manual Refund and EMT/Case Monitoring are both Integrated Automation Technologies (IAT) tools and the use of the IAT tools is mandated by IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

1.4.16.4.12  (01-02-2013)
Integrated Automation Technologies (IAT) Tools

  1. In an effort to improve productivity, consistency, and quality, AM managers must continue to emphasize the use of the available IAT Tools.

  2. All AM employees will adhere to the mandatory use of IAT tools as defined in IRM 21.2.2-2, Accounts Management Mandatory IAT Tools.

1.4.16.4.13  (01-01-2015)
Centralized Authorization File (CAF)

  1. In FY 2015, AM is optimizing the timeframe for processing CAF submissions.

  2. Inventory will be handled in accordance with IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF). Sites must ensure that revocations and deletions are worked timely to prevent unauthorized disclosures.

1.4.16.4.14  (01-02-2013)
Campus Support

  1. Campus support plays a key role in program delivery. Campus Support functions must adhere to the guidelines outlined in IRM 21.1.7, Campus Support, with special focus on payment processing. See IRM 21.1.7.9, Payments.

  2. All AM Frontline Managers or designated representatives must validate that IDRS command code profiles are restricted for Form 809, Receipt for Payment of Taxes, book users and employees processing payments through Remittance Strategy for Paper Check Conversion (RS-PCC) as required in IRM 21.1.7.4, Security Responsibilities.

1.4.16.4.15  (01-02-2013)
Unpostable Cases

  1. Unpostable cases are those transactions that cannot post to the Master File and are corrections of previously processed cases. Therefore, it is critical that all Unpostable cases are worked within seven business days of receipt. See IRM 21.5.5.1, Unpostables Overview, and IRM 21.3.7.8.12, CAF Unpostables.

1.4.16.4.16  (01-02-2013)
Electronic Tax Law Assistance (ETLA)

  1. Sites are assigned responsibility for ETLA categories. Sites normally will not work inventory outside their assigned categories unless requested to do so by HQ.

  2. The category assignments can be found on the W&I Accounts Management Home Page under References and Resources. In the event tax law questions from military personnel are received by ETLA through the irs.gov web site, the inquiry will be forwarded to CombatZone@irs.gov


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