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Part 21. Customer Account Services

Chapter 10. Quality Assurance

Section 1. Embedded Quality (EQ) Program for Accounts Management, Compliance Services, Field Assistance and TE/GE (Cont. 1)

21.10.1  Embedded Quality (EQ) Program for Accounts Management, Compliance Services, Field Assistance and TE/GE (Cont. 1)

21.10.1.4 
Quality Review of Phone Calls

21.10.1.4.4 
AUR Phones Product Line

21.10.1.4.4.1  (10-01-2005)
Roles and Responsibilities of the AUR Phones Analyst

  1. The AUR phones analysts will complete an unbiased, consistent, and accurate review of AUR Operation telephone cases, including follow-up actions taken once the taxpayer has hung up. Even if the AUR employee does not complete all work until the next business day, the call is still counted as part of the sample.

  2. For each case reviewed, complete an NQRS DCI indicating whether or not the quality standards were met. Provide as much information as possible, including all IRM references for coding defects. This review should identify defects as outlined in IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provide a basis for error analysis and error trends.

  3. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  4. Review data will be input daily to NQRS.

  5. Refer to the Embedded Quality Website http://eq.web.irs.gov weekly to obtain updated information on the use of attributes in the AUR Operation, the latest Quality Grams, the Issues Log, etc.

  6. In a monthly report, which is to be shared with the AUR Operation, provide suggestions for improvement by:

    • Identifying most frequently made defects,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture needed information.

  7. It is also recommended that NQRS analysts meet at least quarterly with the EQRS analysts to confer, compare, and review attribute use. These meetings should be used as a forum to discuss and agree on the use of each attribute in the AUR Phones Smart DCI. The Product Line Analyst should be consulted for assistance in interpretation of attribute use, when necessary.

21.10.1.4.4.2  (04-08-2008)
Definition of AUR Phones Product Line

  1. AUR Phones is defined as any phone call received on the AUR toll-free line through the ASPECT system on an IMF account by the Automated Underreporter Operation. These include both open AUR cases and closed AUR cases in the Reconsideration process, and any immediate account actions required to be taken by the AUR employee once the taxpayer terminates the call. The call is still counted as part of the sample even if the employee does not complete all work until the next business day.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.4.3  (10-01-2006)
Sample Procedures for AUR Phones

  1. Statistics of Income Staff (SOI) develops sampling plans for AUR Phones monitored by the sites. Samples from the sites are valid at the site level and national level on a quarterly basis.

  2. Sample and review telephone cases and verify that all input actions are completed within one business day.

  3. The National Review will consist of a random sample of calls, covering the entire telephone operational day, and spread throughout the week.

  4. EQRS reviews are not subject to a sampling plan.

  5. Local reviews are not performed for the national measure of the AUR Phones product line and therefore are not included in the sampling plan. However, if time and staffing permit, each site should also perform local reviews to aid in the quality improvement of the product line. See IRM 21.10.1.3.1 for more information on local reviews.

21.10.1.4.4.4  (10-01-2004)
AUR Phones Measures

  1. AUR Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.5  (10-01-2008)
CCP Collection Phones Product Line

  1. Centralized Case Processing (CCP) is a separate product line review on the National Quality Review System (NQRS) and is reviewed within the Embedded Quality System (EQ). There are two (2) Specialized Product Review Groups (SPRGs) under the CCP Collection Phones Product line:

    • CCP Lien Phones

    • CCP Manually Monitored I/A (MMIA) Phones

  2. CCP is reviewed to measure, analyze, and improve the quality of responses given to taxpayer/caller inquires received on the CCP Toll-free lines.

  3. Quality Analysts and Managers will use the appropriate functional IRM(s), Quality Job Aid, and the IRM 21.10.1 during their review of the CCP Phone calls.

21.10.1.4.5.1  (10-01-2007)
Roles and Responsibilities of the CCP Collections Phones Quality Analysts

  1. The CCP Collection Phones Quality Analysts will complete an unbiased, consistent, and accurate review of CCP Lien and CCP MMIA calls within the Collection Operation encompassing all technical and procedural actions required.

  2. CCP Collection Phone Quality Analysts will review the entire call/case to identify actions required. Analysts will ensure that appropriate actions are updated as required on IDRS or CIS and that actions taken clearly support the disposition of the call.

  3. CCP Collection Phone Quality Analysts will complete an NQRS Data Collection Instrument (DCI) for each call reviewed. All appropriate attribute fields will be completed to indicate quality standards having been met or not met. Analyst's narratives will provide the basis for their findings and include applicable IRM references for coded defects. NQRS reviews will provide a basis for defect analysis and reporting error trends.

  4. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  5. Review data will be input daily to NQRS.

  6. Refer to the Embedded Quality Website http://eq.web.irs.gov weekly to glean updated information on the use of attributes in CCP, obtain the latest Quality Job Aids and Quality Grams, review the Issues Log, etc.

  7. CCP Phone Quality Analysts will provide monthly reports to the Operation, detailing suggestions for improvement by:

    • Identifying most frequently occurring defects and the top five Customer Accuracy Drivers.

    • Analyzing root causes of defects

    • Verifying sampling plans and guidelines

    • Reviewing methods used to capture needed information

21.10.1.4.5.2  (10-01-2008)
Definition of CCP Lien Phones SPRG

  1. CCP Lien Phones is defined as any calls received on the ASPECT CCP Lien applications. This could include calls from taxpayers, revenue officers or counties in response to a lien filing, release, payoff, billing, court recordings, payments, etc.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review

21.10.1.4.5.3  (04-08-2008)
Definition of CCP MMIA Phone SPRG

  1. CCP MMIA Phone is defined as any phone calls received on an account were a case is monitored for actions by CCP. This encompasses cases involving revenue officer requests for routine Partial Payment Installment Agreements (PPIAs), manually monitored installment agreement processing (In-Business Trust Fund Installment Agreements (IBTF) and/or PPIA-IBTF), any installment agreement that cannot be monitored by IDRS and any two year reviews in adherence to prescribed policies and IRM procedures.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.5.4  (10-01-2008)
Sample Procedures for CCP Collection Phones

  1. Statistics of Income (SOI) staff develops sampling plans for CCP Collection Phones monitored by the sites. Samples from the sites are valid at the site level and national level on a quarterly basis.

  2. The analyst must sample and review telephone calls while the caller is on-line or by using Contact Recording.

  3. The National Review will consist of a random sample of calls, covering the entire telephone operational day.

  4. The analyst must monitor a completed call, from start to finish for the call to be considered a valid part of the sample.

  5. Contact Recording and the associated screen shots should be used when evaluating the contact.

  6. SOI does not develop a sampling plan for Managers to use during the evaluative telephone review process.

21.10.1.4.5.5  (10-01-2007)
CCP Collection Phones Measures

  1. CCP Lien Phones and CCP MMIA Phones will be measured for Timeliness, Professionalism and Customer Accuracy. These are the measures that are available and may be reported under the balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.6  (10-01-2007)
CIO Phones Product Line

  1. Centralized Insolvency Operation (CIO) Phones is a separate product line review on the NQRS and is reviewed within the Embedded Quality system.

  2. CIO phones is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received about his/her account regarding Bankruptcy cases on the CIO toll-free and the toll telephone lines.

  3. Analysts and managers will primarily use the IRM 5.9,Bankruptcy and other Insolvencies, the Quality Job Aid- CIO Phones, and the IRM 21.10.1 during their review of CIO Phone cases.

21.10.1.4.6.1  (10-01-2009)
Roles and Responsibilities of the CIO Phones Analyst

  1. CIO phones analysts will complete an unbiased, consistent, and accurate review of CIO telephone cases, including follow-up actions taken once the taxpayer has hung up. Even if the CIO employee does not complete all work until the next business day, the call is still counted as part of the sample.

  2. For each case reviewed, complete a NQRS DCI indicating whether or not the quality standards were met, while providing as much information as possible, including all IRM references for coding defects. This review should identify defects as outlined in the Bankruptcy Code, IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provide a basis for error analysis and error trends.

  3. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  4. Input the review data daily using NQRS.

  5. Refer to the Embedded Quality Website ( http://eq.web.irs.gov ) weekly to glean updated information on the use of attributes in the CIO Operation, obtain the latest Quality Gram, review the Issues Log, etc.

  6. In a monthly report, which is to be shared with the CIO Operation, provide suggestions for improvement by:

    • Identifying most frequently made defects,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture needed information.

  7. It is also recommended that NQRS analysts meet monthly with the EQRS analysts to confer, compare and review attribute usage. These meetings should be used as a forum for both sides to discuss and come to agreement on the consistent use of each attribute in the CIO Phones Smart DCI. The Product Line Analyst should always be consulted for assistance in interpretation of attribute usage, whenever necessary.

21.10.1.4.6.2  (04-08-2008)
Definition of CIO Phones Product Line

  1. CIO Phones are defined as any phone call received on the CIO toll-free line through the ASPECT system on an account on the Automated Insolvency System (AIS). This includes both open CIO cases and closed CIO cases in the bankruptcy process, and any immediate account actions required to be taken by the CIO employee once the taxpayer terminates the call. Even if the employee does not complete all work until the next business day, the call is still counted as part of the sample.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review

21.10.1.4.6.3  (10-01-2007)
Sample Procedures for CIO Phones

  1. Statistics of Income (SOI) Staff develops sampling plans for CIO Phones monitored by the sites. Samples from the sites are valid at the site level and national level on a quarterly basis.

  2. You must sample and review telephone cases while the caller is on-line and verify that all input actions are completed within one business day.

  3. The National Review will consist of a random sample of calls, covering the telephone operational day, and spread throughout the week.

  4. Managerial telephone reviews are not to be included in or subject to a sampling plan.

  5. Local reviews are not performed for the national measure of the CIO Phones product line and therefore are not included in the sampling plan. However, each site will also perform local reviews to aid in the quality improvement of the product line. See IRM 21.10.1.3.1 for more information on local reviews.

21.10.1.4.6.4  (10-01-2007)
CIO Phones Measures

  1. CIO Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the new measures.

21.10.1.4.7  (10-01-2006)
COIC Phones Product Line

  1. Centralized Offer-In-Compromise (COIC) Phone calls are reviewed in order to measure and improve the quality of our responses to taxpayer inquiries regarding offers filed or related letters issued by the COIC Sites.

21.10.1.4.7.1  (10-01-2009)
Roles and Responsibilities of the COIC Phones Analyst

  1. COIC Phones analysts will complete an unbiased, consistent, and accurate review of COIC Operation telephone cases.

  2. For each case reviewed, complete an NQRS DCI indicating whether or not the quality standards were met, while providing as much information as possible, including all IRM references for coded defects. This review should identify defects as outlined in IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provide a basis for error analysis and error trends.

  3. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  4. Review data will be input daily to NQRS.

  5. Refer to the Embedded Quality Website http://eq.web.irs.gov weekly to obtain current/updated information on the use of attributes in the COIC Operation, obtain the latest Quality Job Aids and Quality Grams, review the Issues Log, etc.

  6. In a monthly report, which is to be shared with the COIC Operation, provide suggestions for improvement by:

    • Identifying most frequently made defects,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture needed information.

  7. It is also recommended that NQRS analysts meet monthly with the EQRS analysts to confer, compare, and review attribute usage. These meetings should be used as a forum for both sides to discuss and come to agreement on the consistent use of each attribute in the COIC Phones Smart DCI. The Product Line Analyst should always be consulted for assistance to interpret attribute usage, whenever necessary.

21.10.1.4.7.2  (04-08-2008)
Definition of the COIC Phones Product Line

  1. COIC Phone calls are defined as any call received in the COIC site. Internal phone calls (i.e. Revenue Officers, etc.) received on the COIC Phone product line are considered to be out of scope and will not be reviewed.

  2. COIC Phones has two SPRGs: Process Examination and Offer Examination.

    • Process Examination calls concern the status, receipt and processability of offers, questions regarding the requested verification of income and assets, and questions regarding TIPRA payments.

    • Offer Examination calls are questions and responses regarding the requested verification of income and assets, the reasonable collection potential, compliance, TIPRA payments, alternative resolution (installment agreement), liens, and appealing the decision.

  3. This product line will have one sample plan for the Process Examination calls. Offer Examination calls are not subject to the National Review.

  4. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.7.3  (10-01-2008)
Sample Procedures for COIC Phones

  1. SOI Staff develops sampling plans for COIC phone calls monitored by the sites. Samples from the sites are valid at the site level on a quarterly basis.

  2. The National Review will consist of a daily random sample of calls, covering the entire telephone operational day. See IRM 21.10.1.3.1 and See IRM 21.10.1.3.1.1 for sampling guidelines.

  3. EQRS reviews are not subject to a sampling plan.

21.10.1.4.7.4  (10-01-2007)
COIC Phones Measures

  1. COIC Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.8  (10-01-2007)
CS Specialized Phone Services Product Line

  1. CS Specialized telephone calls are reviewed in order to measure and improve the quality of our responses to taxpayer telephone inquiries concerning account issues and tax law issues.

21.10.1.4.8.1  (10-01-2009)
Roles and Responsibilities of the CS Specialized Phone Services Product Line Analyst

  1. CS Specialized Phone Services analysts will complete an unbiased, consistent, and accurate review of Centralized Excise Tax Phones and Centralized Estate and Gift Tax Phones within the Excise Tax and Estate and Gift Tax Operations encompassing all technical and procedural actions required.

  2. CS Specialized Phone Services Quality Analysts will review the entire case to identify actions required. Analysts will ensure that appropriate actions are updated on IDRS, AMS, ICS or AIMS and the actions taken clearly support the disposition of the call.

  3. CS Specialized Phone Services Quality Analysts will complete an NQRS DCI for each case reviewed. All appropriate fields will be completed to indicate quality standards having been met or not met. Analysts narratives will provide the basis for their findings and include applicable IRM references for coded defects. NQRS reviews will provide a basis for defect analysis and reporting error trends.

  4. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  5. Review data will be input daily to NQRS.

  6. Refer to the Embedded Quality Website http://eq.web.irs.gov weekly to review updated information on the use of attributes and to obtain the latest Quality Job Aids and Quality Grams, review the Issues Log, etc.

  7. In a monthly report, which is to be shared with the operations, provide suggestions for improvement by:

    • Identifying most frequently made defects,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture needed information.

21.10.1.4.8.2  (04-08-2008)
Definition of Excise Tax Phone SPRG

  1. Excise Tax telephone calls are any calls received through the ASPECT system that relate to excise tax account issues and tax law issues.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.8.3  (10-01-2008)
Definition of the Estate and Gift Tax Phone SPRG

  1. Estate and Gift Tax telephone calls are any calls received through the ASPECT system that relates to Estate and Gift Tax account issues and tax law issues.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.8.4  (10-01-2008)
Sample Procedures for CS Centralized Phone Services

  1. SOI Staff develops sampling plans for Excise Tax and Estate and Gift Tax telephone reviews. Samples from the sites are valid at the site level on a quarterly basis

  2. The National Review will consist of a random sample of calls, covering the entire telephone operational day and spread throughout the week.

  3. EQRS Managerial reviews are not subject to a sample plan.

21.10.1.4.8.5  (10-01-2008)
Excise Tax Phone Measures

  1. Excise Tax Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.8.6  (10-01-2008)
Estate and Gift Tax Phone Measures

  1. Estate and Gift Tax Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.9  (10-01-2007)
e-help Support Phones Product Line

  1. E-help phone calls are reviewed to measure and improve the quality of the support provided to users of IRS electronic products and services (e.g., e-file, e-services, Electronic Federal Tax Payment System (EFTPS)).

  2. The e-help Support Phones Product Line consists of one Specialized Product Review Group (SPRG): e-help Phones.

21.10.1.4.9.1  (10-01-2007)
Definition of e-help Phones SPRG

  1. e-help Phone calls are defined as any calls received on the designated ASPECT e-help applications.

21.10.1.4.9.2  (10-01-2007)
Sample Procedures for e-help Phones

  1. SOI Staff develops sampling plans for e-help phone calls monitored at CQRS. Sample sizes from CQRS are valid at the site level on a quarterly basis.

  2. Contact Recording and the associated screen shots may be used by managers or CQRS to evaluate the contact.

  3. The site may want to perform local reviews to aid in the quality improvement of the product line. Local sampling guidelines have been included; See IRM 21.10.1.3.1 and See IRM 21.10.1.3.1.1.

  4. Managerial reviews are not subject to a sampling plan.

21.10.1.4.9.3  (10-01-2007)
e-help Phone Measures

  1. e-help Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory Accuracy and Procedural Accuracy. These are the measures that are available and reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.10  (10-01-2009)
Exam Phones Product Line

  1. Exam Phones is a separate product line review in EQRS/NQRS and is reviewed within the Embedded Quality System. There are three Specialized Product Review Groups (SPRGs) under Exam Phones:

    • Cold Calls (EQRS/NQRS)

    • Extension Routed Calls (EQRS only)

      Note:

      NQRS analysts will enter Extension Routed call reviews using the Cold Calls SPRG)

    • Outgoing Calls (EQRS only)

  2. Exam Phones is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the Exam Toll-free lines.

  3. Quality Analysts and Managers will use the IRM 4.19.19, Telephone Contacts, Quality Job Aid-Exam Phones, IRM 4.19.18, Quality Review Program, and the IRM 21.10.1 during their review of Exam Phone cases. Although the Examination (W&I) Toll-Free Telephone Guide may be used to assist in the telephone review, at this time it may not be used as the basis for coding a defect.

21.10.1.4.10.1  (10-01-2009)
Roles and Responsibilities of the Exam Phones Analyst

  1. Exam Phones Quality Analysts will complete an unbiased, consistent, and accurate review of Exam Operation telephone cases.

  2. For each case reviewed, complete an EQRS/NQRS DCI indicating whether or not the quality standards were met, while providing as much information as possible, including all IRM references for coded defects. This review should identify defects as outlined in IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provide a basis for error analysis and error trends.

  3. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  4. Refer to the Embedded Quality Website, http://eq.web.irs.gov weekly to glean updated information on the use of attributes in the Exam Operation, obtain the latest Quality Job Aids and Quality Grams, review the Issues Log, etc.

  5. In a monthly report, which is to be shared with the Exam Operation, provide suggestions for improvement by:

    • Identifying most frequently made defects and the top five Customer Accuracy Drivers by SPRG,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture needed information.

21.10.1.4.10.2  (04-08-2009)
Definition of Exam Phones Product Line

  1. Exam Phones is defined as any call received on the Cold Call toll-free lines through the ASPECT system on a tax account (open or closed Exam case) assigned to the Examination Operation; as well as Extension Routed calls and any other phone call received on the Exam toll-free lines. Additionally, Exam Phones includes Outgoing Calls for managers, as these calls will be included in their review.

  2. Exam Phones is based on three primary sources:

    • The Earned Income Tax Credit Program,

    • The Alternative Minimum Tax Program,

    • Discretionary Programs.

  3. See IRM 4.19.18,Quality Review Program for Campus Exam Operations quality review procedures.

  4. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.10.3  (10-01-2009)
Sample Procedures for Exam Phones

  1. Statistics of Income (SOI) Staff develops sampling plans for Exam phones monitored by the sites.

  2. Samples from the sites are valid at the site and national level on a quarterly basis.

  3. The Quality Analyst must sample and review telephone calls while the caller is on-line or by using Contact Recording and verify that all input actions are completed within one business day from the day the call was received.

  4. The National Review will consist of a random sample of calls, spread throughout the entire telephone operational day.

  5. The Quality Analyst must monitor a complete call, from start to finish, for the call to be considered a valid part of the sample.

  6. Contact Recording and the associated screen shots should be used when evaluating the contact.

  7. SOI does not develop a sampling plan for Managers to use during the evaluative telephone review process

  8. Local reviews are not performed for the national measure of the Exam Phones product line and therefore are not included in the sampling plan. However, if time and staffing permits, each site will also perform local reviews to aid in the quality improvement of the product line. See IRM 21.10.1.3.1 for more information on local reviews.

21.10.1.4.10.4  (10-01-2008)
Exam Phones Measures

  1. Exam Phones will be measured for Timeliness, Professionalism, and Customer Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.11  (10-01-2006)
AM Routing Product Line

  1. The AM Routing Product line consists of one Specialized Product Review Group (SPRG), Default Screener Calls.

  2. AM Routing phone calls are reviewed to measure and improve the accuracy, timeliness and professionalism of transfers to the appropriate area.

21.10.1.4.11.1  (10-01-2006)
Definition of Default Screener Phone Calls SPRG

  1. Default Screener phone calls are defined as any calls received on the designated ASPECT Default Screener applications.

21.10.1.4.11.2  (10-01-2008)
Sample Procedures for Default Screener Phone Calls

  1. SOI Staff develops sampling plans for AM Default Screener phone calls monitored at CQRS. Sample sizes from CQRS are valid at the national level on a monthly basis.

  2. Contact Recording and the associated screen shots may be used to evaluate the contact.

  3. A site may want to perform local reviews to aid in the quality improvement of the product line. Local review sampling guidelines have been included. See IRM 21.10.1.3.1 and See IRM 21.10.1.3.1.1.

  4. Managerial reviews are not subject to sampling plans.

21.10.1.4.11.3  (10-01-2006)
AM Routing Measures

  1. AM Routing Default Screener phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.12  (10-01-2008)
Forms Order Phones Product Line

  1. The Forms Order Phones Product Line calls will be reviewed to measure and improve the quality of our responses to taxpayers’ request for forms and answers to procedural questions.

  2. The Forms Order Phones Product line consists of one Specialized Product Review Group. The SPRG is National Distribution Center, NDC.

21.10.1.4.12.1  (10-01-2006)
Definition of Forms Order Phones Product Line

  1. Forms Order Phones is defined as any call received by the vendor.

21.10.1.4.12.2  (10-01-2008)
Definition of NDC Phones SPRG

  1. NDC phone calls are defined as any calls received by the vendor.

21.10.1.4.12.3  (10-01-2008)
Sample Procedures for NDC Phones

  1. SOI Staff develops a sampling plan for NDC phone calls monitored at CQRS. The sample is a weekly sample and is valid at the site level monthly.

21.10.1.4.12.4  (10-01-2008)
NDC Phones Measures

  1. NDC Form Order calls will be measured for Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.13  (10-01-2007)
Innocent Spouse Phones Product Line

  1. Innocent Spouse Phones is a separate product line review in NQRS and is reviewed within the Embedded Quality System. There are two Specialized Product Review Groups (SPRGs) under Innocent Spouse Phones:

    • Cold Calls (Group Code 55: Cold Calls; Group Code 56: Extension Routed Calls),

    • Outgoing Calls (Group Code 57 - Managers only).

  2. Innocent Spouse Phones is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the Innocent Spouse Toll-free line.

  3. Analysts and managers will use the IRM 25.15 Relief from Joint and Several Liability, Document 6209, Revenue Procedures, Treasury Regulations, Internal Revenue Code sections 6013, 1015, and 66, IRM 21.10.1, and the Innocent Spouse Phones Quality Job Aid during their review of Innocent Spouse Phone cases.

21.10.1.4.13.1  (10-01-2009)
Roles and Responsibilities of the IS Phones Analyst

  1. Innocent Spouse Phones Analysts will complete an unbiased, consistent, and accurate review of Innocent Spouse Operation telephone cases.

  2. For each case reviewed, complete an NQRS DCI indicating whether or not the quality standards were met, while providing as much information as possible, including all IRM references for coded defects. This review should identify defects as outlined in IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provide a basis for error analysis and error trends.

  3. DQ any adjustment that will result in an erroneous assessment, abatement, or refund. See IRM 2.4.5, IDRS Terminal Input for information on using the quality review command codes.

  4. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. See IRM 21.10.1.7.7, EQRS/NQRS Remarks section for additional information.

    Note:

    Defects requiring correction that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.6.3.

  5. Input the review data daily using NQRS.

  6. Rebuttal cases that cannot be resolved between PAS and the Operation will be referred to the Innocent Spouse Product Line Analyst, who will make the final decision. See IRM 21.10.1.8.2 for more information.

  7. Refer to the Embedded Quality Website, http://eq.web.irs.gov weekly to glean updated information on the use of attributes in the Innocent Spouse Operation, obtain the latest Quality Job Aids and Quality Grams, review the Issues Log, etc.

  8. In a monthly report, which is to be shared with the Innocent Spouse Operation, provide suggestions for improvement by:

    • Identifying most frequently made defects and the top five Customer Accuracy Drivers by SPRG,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture needed information.

21.10.1.4.13.2  (04-08-2008)
Definition of the Innocent Spouse Phones

  1. Innocent Spouse Phones is defined as any call received by the Cincinnati Centralized Innocent Spouse Operation (CCISO) Cold Call units on the toll-free line through the ASPECT system on open or closed cases, as well as Extension Routed calls and any other phone call received on the Innocent Spouse toll-free line. Additionally, Innocent Spouse Phones includes Outgoing Calls for managers, as these calls will be included in their review.

  2. Innocent Spouse Phones is based on three primary sources:

    • Forms 8857, Request from Innocent Spouse Relief (or Substitute Form 8857) claims waiting for response,

    • Forms 8857 claims that have been granted full or partial relief,

    • Forms 8857 claims that have been denied.

  3. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

21.10.1.4.13.3  (10-01-2009)
Sample Procedures for Innocent Spouse Phones

  1. Statistics of Income Staff (SOI) develops sampling plans for Innocent Spouse Phones calls monitored by the sites. Samples from the sites are valid at the site and national level on a quarterly basis.

  2. When reviewing "live calls" , the analyst must sample and review telephone cases while the caller is on-line and verify that all input actions are completed within one business day.

  3. Contact Recording and the associated screen shots may be used when evaluating the contact.

  4. The National Review will consist of a random sample of calls, spread throughout the entire telephone operational day, and covering the entire telephone operational week.

  5. The analyst must monitor a complete call, from start to finish, for the call to be considered a valid part of the sample.

  6. SOI does not develop a sampling plan for Managers to use during the evaluative telephone review process.

  7. Local reviews are not performed for the national measure of the Innocent Spouse Phones product line and therefore are not included in the sampling plan. However, if time and staffing permits, each site will also perform local reviews to aid in the quality improvement of the product line. See IRM 21.10.1.3.1 for more information on local reviews.

21.10.1.4.13.4  (10-01-2007)
Innocent Spouse Phones Measures

  1. Innocent Spouse Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory, and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.


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