In our ongoing efforts to increase our accuracy and quality of customer service, technical employees (e.g. CSR and ITAS) in Tax Assistance Centers will be required to have one hour each week for self-directed learning. This hour will be used as directed training time. A list of available Self-Directed Learning Modules (SDLMs) can be found by clicking on Self-Directed Learning Modules.

Self directed learning modules (SDLMs) can be accessed through ELMS, which should be accessed from the IRWeb page for Education/Training.

Managers should be very diligent in their efforts to ensure that employees are given their full hour each week for training and that employees are not called back to work the counter or perform other duties during this training.

CPE for technical employees provides training on technical and procedural changes made that impact work performed in TACs. CPE topics consists of updates to existing law, new law passed by Congress, and related procedural changes. The Publication Method has also been incorporated into CPE. Additional topics to be included are determined each year based on various factors such as quality results and employee feedback.

CPE will usually be delivered by a combination of classroom, SDLMs and CENTRA lessons.

Enrolled agent means any individual who is enrolled, under the provisions of Treasury Department Circular 230, to practice before the IRS.

The Director of The Office of Professional Responsibility grants enrollment to practice before the IRS to:

In either case, certain application forms must be filed, as follows.

More information is contained in:

Obtain forms, instructions, and publications from:

FACR will enhance managers’ ability to provide employees with meaningful performance feedback by identifying specific improvement areas and courses of action for improving performance through more accurate, thorough reviews and targeted feedback. FACR increases opportunities for employees to receive individualized coaching and training, and for groups to develop quality improvement strategies. FACR uses an automated process to randomly select contacts and forward them to managers’ Contact Recording inboxes for EQRS purposes.

FACR uses a mathematical formula developed by IRS’ Statistics of Income (SOI) office to select a random sample of contacts. The selected statistically reliable sample of recorded contacts are reviewed by quality reviewers in the Joint Operations Center (JOC). The purpose of the review is to determine and measure quality at National and Area levels for given product lines such as tax law and accounts.

Taxpayer notification of FACR will be done via signage. Document 12178 will be posted at the employees’ desktop or counter and will be clearly visible to taxpayers sitting or standing at the workstation.

Taxpayer notification of FACR will be in English and Spanish and will state:

Posted signage is the only notification we will provide customers, employees shall not read or otherwise direct the customer's attention to the signage.

If an employee is confident that a taxpayer is unable to read the signage, the employee will read the sign to alert the taxpayer that the contact is being recorded.

If the contact requires the use of Over the Phone Interpreter (OPI) for a language other than Spanish, the employee will read the sign and have OPI interpret it for the taxpayer.

All contacts are recorded unless the taxpayer requests to "Opt-Out" . The "Opt-Out" feature of Q-MATIC is onlyto be used when a taxpayer requests the recording be stopped.

If the taxpayer declines to be recorded, the employee will stop the recording and continue with the contact.

Recordings that are stopped using "Opt-Out" cannot be restarted.

When the recording is reviewed the Group Manager, Territory Manager, Quality Analyst, etc., should be able to clearly hear the taxpayer’s request that the recording be stopped.

Taxpayers who continue to inquire about the purpose of the recording will be referred to the group manager.

A taxpayer may submit a written request for a recording by meeting the criteria outlined in the Freedom of Information Act (FOIA). Refer to IRM 21.1.3.17.1.

FACR has a "Wrap-Up" functionality that allows an employee to stop the audio recording of the contact while the screen recordings continue until the contact is closed on Q-NEXT. This feature will be used after a taxpayer has left the counter and the employee has additional wrap-up work to complete, i.e. entering data into Desktop Integration (DI), completing a posting voucher, completing an adjustment on IDRS, etc.

The "Wrap-Up" function can also be used when performing off-counter work that requires tracking via Q-MATIC but a taxpayer is not present, i.e. referrals.

Employees may listen to recorded contacts that are sent to them from the group manager. Employees are encouraged to use headphones for privacy purposes.

Recorded contacts sent to employees by the manager may be accessed at any computer equipped with FACR software.

Recordings sent to employees are generally available for 10 days.

See ITAS User Guideon the FACR website for instructions.