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Part 13. Taxpayer Advocate Service

Chapter 2. Operating Division Taxpayer Advocate

Section 3. ODTA ECMS Application

13.2.3  ODTA ECMS Application

13.2.3.1  (10-01-2001)
Overview

  1. Executive Control Management System (ECMS) is a Lotus Notes application that provides the IRS with a single, paperless, centralized system to assign, control and track information and correspondence. The purpose is to provide better customer service to both internal and external customers using the ECMS system. ECMS is currently available Servicewide.

13.2.3.2  (10-01-2001)
ECMS Controlled Correspondence Assignment to the ODTA

  1. Correspondence receipts falls into two major categories: tax account related and non-tax account related. The ODTA handles only advocacy non- tax account related correspondence that does not belong to another Operating Division.

13.2.3.2.1  (10-01-2001)
Criteria for ODTA Acceptance of ECMS Controlled Correspondence Assignment

  1. When correspondence indicates prior contact with the National Taxpayer Advocate (NTA) on advocacy non-tax account related correspondence that affects a market segment of taxpayers in areas such as:

    • taxpayer burden,

    • taxpayer’s rights,

    • inequitable treatment, and/or

    • service to taxpayers,

  2. Research the ODTA tracking system (APTS/SWAP) to determine whether activity exists within the ODTA organization. (See IRM 13.2.2 ODTA Inventory Control and Working an Assignment.)

  3. When there is either a current or a previous project on the ODTA tracking system, assignment to the ODTA is appropriate.

  4. The ODTA will also receive letters indicating that the correspondent has previously written to the Taxpayer Advocate Service (TAS) or the ODTA regarding a systemic issue but failed to receive a response or an adequate response.

  5. The Operating Divisions (ODs) will receive any correspondence relating to their business processes and procedures.

  6. The ODs or other appropriate offices (i.e. TIGTA, GAO, and Counsel) resolve all other advocacy non-tax account related correspondence.

  7. Refer to IRM 13.1.8.4, Case Processing for specialized instructions in handling Congressional non-tax account related correspondence.

13.2.3.3  (10-01-2001)
Working an ECMS Controlled Correspondence Assignment

  1. The Director, ODTA has the oversight responsibility for any ECMS ticket assigned to the ODTA.

  2. The ODTA Management Assistant will be the primary ODTA ECMS coordinator.

  3. Each field group’s management assistant will act as the back-up ODTA ECMS coordinator on a rotational basis. The rotation may be monthly or quarterly, as agreed, but should not be longer than quarterly.

  4. The primary ODTA ECMS coordinator and each field group’s management assistant will still have the responsibilities for timely monitoring ECMS and reporting to management, at the minimum, weekly on the status of any activity. Any unusual circumstances, including overdue ECMS tickets, should be elevated to management immediately.

  5. The ODTA analyst assigned an ECMS ticket for resolution will keep the field manager informed on the progress to resolve the issue and timely request extensions, if warranted. The field manager will be advised of any sensitive issues or circumstances that will delay the resolution of the correspondence.

13.2.3.3.1  (10-01-2001)
Receipt and Assignment

  1. The primary ODTA ECMS Coordinator will research ECMS daily for new assignments to the Office of the ODTA.

  2. New assignments will be checked to determine if the correspondence is tax related. If so, the ECMS tickets will be returned to the sender and ECMS history updated.

  3. All other tickets will be assigned to the appropriate field group and the group management assistant will be notified through the use of Lotus Notes.

  4. Search APTS/SWAP for prior project(s) on this subject and if found assign the ECMS ticket to the appropriate field group annotating the name of the subject matter expert.

  5. If no prior projects, the rotation of ECMS assignments may be monthly or quarterly, as agreed, by the field managers but should not be longer than quarterly.

  6. The group management assistant will check ECMS on a daily basis. Any new ECMS tickets will be printed including a complete copy of the correspondence and history comments.

  7. The group management assistant will provide the field manager a complete copy of the ECMS ticket by the quickest method possible.

  8. The field manager will assign the ECMS ticket to an analyst within three workdays of receipt. The group management assistant will update ECMS with the analyst’s name, projected closing date and any pertinent history. The group management assistant will also provide the analyst a complete copy of the ECMS ticket in the quickest method available. (See IRM 13.2.3.3.2, ECMS Transfers to handle issues dealing with transferring an ECMS ticket.)

  9. The analyst will take appropriate action(s) to resolve and respond to the ECMS controlled correspondence.

    Note:

    Advocacy non-tax related correspondence assigned to ODTA is not controlled on TAMIS.

13.2.3.3.2  (10-01-201)
ECMS Transfers

  1. If the field manager believes that the ODTA is

    • not the best office to respond to the correspondence or

    • that the ECMS ticket is incorrectly assigned to the ODTA

    the ECMS ticket will be returned within three workdays of receipt to the primary ODTA ECMS coordinator with instructions to transfer the ECMS assignment.

  2. The following information must be provided to the primary ODTA ECMS coordinator with the returned ECMS ticket:

    • Correct office for ECMS assignment and

    • A detailed justification for ECMS assignment transfer.

  3. Upon receipt, the primary ODTA ECMS coordinator will notify the ODTA of the request for transfer with justification, and will obtain approval or guidance.

  4. If the ODTA approves the transfer, the primary ECMS Coordinator will transfer the ECMS ticket according to the National Office (NO) ECMS guidelines within one workday. She/he will also include the justification in the history section of the ECMS ticket.

  5. If the ODTA does not approve transfer, the ECMS ticket will be returned to the field manager within one workday along with any additional information or instructions.

13.2.3.3.3  (10-01-2001)
Closing an ECMS Controlled Correspondence Assignment

  1. The analyst will forward to the field manager all correspondence for review and approval.

  2. After field manager’s approval, the correspondence will be forward to the ODTA for approval. The ODTA may sign the correspondence or forward to the NTA for signature, as warranted. Only after the correspondence is approved and signed can the ECMS case be considered resolved.

  3. The primary ODTA ECMS Coordinator will send a copy of the signed final closing letter to the field manager.

  4. The primary ODTA ECMS Coordinator will close the ECMS ticket within three workdays after a closing letter is sent to the correspondence originator. He/she will scan the signed letter into ECMS and will close the ECMS assignment/ticket following NO ECMS guidelines.

13.2.3.4  (10-01-2001)
Controlling ODTA Communications with ECMS

  1. The ODTA may elect to control and track correspondence including internal signature packages using the ECMS system which allows the ODTA to track ECMS correspondence items to ensure a timely response is provided.

13.2.3.4.1  (10-01-2001)
Criteria to Determine Use of ECMS for ODTA Communication

  1. An ECMS ticket may be created when the ODTA initiates communication requiring a written response to the NTA or ODTA. ECMS provides the ODTA with a single, paperless, centralized system to assign, control and track information and correspondence.

  2. The purpose is to provide better customer service to both internal and external customers using the ECMS system and allow the ODTA to track response to ensure timely response by the ODTA. The National Taxpayer Advocate, the ODTA, or a designee may sign the communication.

  3. Communications that require ECMS control for which the ODTA is waiting a response include:

    • Proposed TADs,

    • ODTA Advocacy project decision documents,

    • Practitioner/External Stakeholder Issues that are referred to ODs,

    • Memos from the NTA to ODs for a response,

    • Issues referred to N.O. CAP and

    • Based on the manager’s judgement, any other correspondence requiring a written response from an Operating Division Executive or Top level management.

13.2.3.5  (10-01-2001)
Preparing and Assigning ODTA Communications to ECMS Control

  1. The ODTA manager or analyst is responsible for the preparation and follow-up of the controlled communication. He/she will provide a signed copy to the group management assistant within five days of the signature, and comments to be included in the history section of the ECMS ticket and the due date of the response.

  2. The group management assistant will create an ECMS assignment/ticket to the addressee of the memo and scan a signed copy into the ECMS ticket. The group management assistant will include the history comments and the due date provided by the field manager or analyst.

  3. The group management assistant will print and maintain a copy of the complete ticket. A copy will be provided to the primary ODTA ECMS Coordinator.

13.2.3.5.1  (10-01-2001)
Follow-up

  1. The group management assistant will check ECMS weekly for any actions taken and/or delays in responding to the communication. The group management assistant will provide this information to the ODTA analyst and/or management on a weekly basis.

13.2.3.5.2  (10-01-2001)
Closing ODTA ECMS Controlled Communication

  1. The primary ODTA ECMS coordinator and group management assistants receive notification via the ECMS Notesmail system that the ECMS ticket has been closed.

  2. The group management assistant will provide a copy of the closed EMCS ticket including history section comments and the closing document, to the responsible ODTA manager and analyst.

13.2.3.6  (10-01-2001)
ECMS Trouble shooting

  1. Any problem(s) with an ECMS ticket assigned to or from the ODTA should be addressed to the Primary ODTA ECMS Coordinator, Sonya Rowan. Her telephone number is (404)-338-8677 and fax number is (404)-338-8689.

  2. Identify any problem(s) with the use of ECMS to the National Office ECMS Coordinator for the Office of the Taxpayer Advocate Service. Duane Thomas is the current NO TAS analyst with this responsibility. His telephone number is (202) 622-4313.

  3. Issues dealing with programming or software problems may be elevated to Stephanie Spence. She may be reached at (202) 622-4565 and the fax number is (202) 622-6684.


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