21.10.1  Embedded Quality (EQ) Program for Accounts Management, Campus Compliance Services, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Correspondence Services (RICS) – Integrity & Verification Operations, and Electronic Products and Services Support (Cont. 2)

21.10.1.4 
Quality Review of Phone Calls

21.10.1.4.13  (10-12-2011)
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. CPAS 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, 6015, 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  (10-01-2012)
Roles and Responsibilities of the IS Phones Analyst

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

  2. For each call 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 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 (IRM 21.10.1.2.7.5).

  4. Input the review data daily using NQRS.

  5. Rebuttal cases that cannot be resolved between CPAS and the Operation will be referred to the Innocent Spouse Product Line Analyst, who will make the final decision. See IRM 21.10.1.8.3 for more information.

  6. 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.

  7. In a quarterly 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  (10-01-2011)
Sample Procedures for Innocent Spouse Phones

  1. SOI (SOI) develops sampling plans for Innocent Spouse Phones calls monitored by the sites at the request of the Quality Performance Measurement staff (QPM). Samples from the sites are valid at the site 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. Reviews will be conducted using CR and the associated screen shots if available or "live calls" using remote monitoring. For more information on monitoring techniques, see IRM 21.10.1.4, Quality Review of Phone Calls.

  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 day.

  5. The CPAS 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 prepare a sample plan for EQRS reviews.

  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, CPAS may also perform local reviews to aid in the quality improvement of the product line. See IRM 21.10.1.3.2 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.

21.10.1.4.14  (10-01-2009)
Tax Law Phones Product Line

  1. The Tax Law Phones Product Line calls will be reviewed to measure and improve the quality of responses to taxpayers’ tax law and technical questions.

  2. The Tax Law Phone Product line consists of four Specialized Product Review Groups. The four SPRG's are General Tax Law Calls, International Tax Law calls, Spanish Tax Law calls, and R-mail Callbacks.

21.10.1.4.14.1  (10-01-2006)
Definition of Tax Law Phones Product Line

  1. Tax Law Phones is defined as any General, International or Spanish calls received on the ASPECT Tax Law applications.

21.10.1.4.14.2  (10-01-2008)
Tax Law Phones Measures

  1. For Accounts Management, all Tax Law Phone SPRGs 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.

21.10.1.4.14.3  (10-01-2006)
Definition of General Tax Law SPRG

  1. General Tax law phone calls are defined as any on-line calls received on the designated ASPECT Tax Law applications. This does not include calls received on the designated Spanish or International Tax law applications.

21.10.1.4.14.4  (10-01-2008)
Sample Procedures for General Tax Law Phones

  1. SOI Staff develops sampling plans for General Tax Law Phones calls monitored at CQRS. Statistical validity at the site level varies based on time of year. It is valid monthly during the filing season.

  2. CR and the associated screen shots may be used by CQRS 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 21.10.1.3.2 and IRM 21.10.1.3.2.1.

21.10.1.4.14.5  (10-01-2003)
Definition of International Tax Law SPRG

  1. International phone calls are defined as any on-line calls received on the designated ASPECT International Tax Law applications.

21.10.1.4.14.6  (10-01-2009)
Sample Procedures for International Phones

  1. SOI Staff develops a combined sample plan for International Tax Law and Accounts Phone calls monitored at CQRS. Sample size from CQRS is valid at the site level on a bi-monthly basis.

  2. CR and the associated screen shots may be used by CQRS 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 21.10.1.3.2 and IRM 21.10.1.3.2.1.

21.10.1.4.14.7  (10-01-2003)
Definition of Spanish Tax Law SPRG

  1. Spanish Tax Law Phone calls are defined as any call received on the designated Spanish ASPECT Tax Law Applications.

21.10.1.4.14.8  (10-01-2007)
Sample Procedures for Spanish Tax Law

  1. SOI staff develops a combined sampling plan for Spanish Tax Law and Spanish Accounts Phone calls monitored at CQRS. Sample sizes from CQRS are valid at the national level on a quarterly basis. Statistical validity at the site level varies for Puerto Rico based on the time of year. For all other sites combined, the statistical validity is quarterly.

  2. CR and the associated screen shots may be used by CQRS 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 21.10.1.3.2 and IRM 21.10.1.3.2.1.

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

21.10.1.4.15  (10-01-2009)
TE/GE Phones Product Line

  1. The TE/GE Phones Product Line will be reviewed in order to measure and improve the quality of responses to taxpayer's/customer's technical and account related questions.

  2. The TE/GE Phones Product line consists of one Specialized Product Review Group (SPRG).

21.10.1.4.15.1  (10-01-2008)
Definition of TE/GE Phones SPRG

  1. TE/GE Phones calls are defined as any tax law, procedural or account calls received on the designated ASPECT TE/GE applications.

21.10.1.4.15.2  (10-01-2008)
Sample Procedures for TE/GE Phones

  1. SOI Staff develops sampling plans for TE/GE phone calls monitored at CQRS. Sample sizes from CQRS are valid at the site level on a monthly basis.

  2. CR 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 21.10.1.3.2 and IRM 21.10.1.3.2.1.

21.10.1.4.15.3  (10-01-2006)
TE/GE Phones Measures

  1. TE/GE 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.

21.10.1.4.16  (10-01-2013)
Collection Phones Product Line

  1. Collection Phones are reviewed to measure and improve the quality of responses given to taxpayers and/or their representative’s inquiries received on the toll-free lines.

  2. The Collection Phones Product line consists of three SPRGs:

    • Collection Phones WHC Phones

    • Collection Phones CSCO (NSIA and A6020B use this SPRG)

    • Collection Phones Combat Zone (EQRS Only)

21.10.1.4.16.1  (10-01-2013)
Roles and Responsibilities of the Collection Phones Analyst

  1. The Collection Phones Quality Analyst will complete an unbiased, consistent, and accurate review of A6020B, NSIA, or WHC calls within the Collection Operation encompassing all technical and procedural actions required.

  2. Collection Phones Quality Analysts will review the entire call to identify actions required. Analysts will ensure that appropriate actions are updated on IDRS, Withholding Compliance System (WHCS), 6020B system and/or AMS and the actions taken clearly support the disposition of the call as required by the procedural IRMs of the SPRG.

  3. Collection Phones Quality Analysts will complete an NQRS Data Collection Instrument (DCI) for each call reviewed using the MAJA for the SPRG as guidance for coding. 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 (IRM 21.10.1.2.7.5).

  5. Review data will be input daily to NQRS, whenever possible.

  6. Refer to the Embedded Quality Web site http://eq.web.irs.govweekly to glean updated information on the use of attributes, obtain the latest Quality Job Aid, Quality Gram, etc.

  7. In the monthly report, the focus should be on:

    • Identifying most frequently occurring defects,

    • Preparing an analysis of root causes of defects,

    • Verifying sampling plans and guidelines,

    • Reviewing methods used to capture needed information.

  8. It is also recommended that NQRS analysts meet at least quarterly with the EQRS reviewers (managers and/or leads) to confer, compare and review attribute usage. These meetings should be used as a forum to discuss and agree on the use of each attribute in the ASFR Phones Smart DCI. The Product Line Analyst should be consulted for assistance with interpreting attribute usage when necessary.

21.10.1.4.16.2  (02-28-2011)
Definition of Collection Phones WHC Phones SPRG

  1. WHC Phones are defined as any call received because of a Withholding Compliance program CRX letter being issued. (Letters 2800, 2801, 2804, 2808, 2809, 2810, 2811, 2812, 2813, 3042).

  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.

21.10.1.4.16.3  (10-01-2013)
Definition of Collection Phones CSCO SPRG

  1. Collection Phones – CSCO is a shared SPRG for two distinct types of calls, W&I Non-Streamlined Installment Agreement (NSIA) and for SBSE Internal Revenue Code 6020(b) (A6020B)

  2. Collection Phones CSCO (NSIA) is defined as any call received because of a Toll Free contact where the call has been transferred due to the balance being over $25,000, or the taxpayer owes between $1,500 and $25,000 and has indicated they cannot pay.

  3. Collection Phones CSCO (A6020B) is defined as any call received due to the issuance of a 1085 letter and/or there is a balance due on the account due to an A6020b assessment.

    Note:

    Internal Revenue Code 6020(b) is the authority given to the Commissioner of the Internal Revenue Service to prepare and process returns for non-filing business taxpayers.

  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.

21.10.1.4.16.4  (10-01-2013)
Sample Procedures for Collection Phones

  1. SOI develops sampling plans for Collection Phones (Collection Phones – CSCO and WHC Phones) monitored by the sites at the request of the Quality Performance Measurement staff (QPM). Samples from the sites are weighted daily and are valid at the site level and national level on a quarterly basis.

  2. The National Review will consist of a daily random sample of calls, covering the entire telephone operational day, and spread throughout the week. See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1 for sampling guidelines.

  3. The PAS Analyst must sample and review telephone calls while the caller is on-line or by using contact recording (CR). Verify that all input actions are completed within one business day from the day the call was received.

  4. CR and the associated screen shots should be used when evaluating the contact.

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

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

21.10.1.4.16.5  (02-28-2011)
Collection Phone Measures

  1. Collection 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. For more information on the measures, See IRM 21.10.1.7.3.

21.10.1.4.17  (10-01-2013)
TSO IRB Phones Product Line

  1. Technical Support Operation (TSO) IRB phone calls are reviewed to improve the quality of the support provided to filers/payers of Information Returns.

  2. The IRB Phones Product Line consists of one Specialized Product Review Group (SPRG): IRB Phones.

21.10.1.4.17.1  (10-01-2013)
Definition of IRB Phones SPRG

  1. IRB Phone calls are defined as any calls received on the designated ASPECT IRB Customer Service Section applications.

21.10.1.4.17.2  (10-01-2013)
Sample Procedures for IRB Phones

  1. CR and the associated screen shots may be used by managers to evaluate the contact.

  2. The site may want to perform local reviews to aid in the quality improvement of the product line. Local sampling guidelines have been included; IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

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

21.10.1.4.17.3  (10-01-2013)
IRB Phone Measures

  1. IRB 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. IRM 21.10.1.7.3 for more information on the measures.

21.10.1.5  (10-01-2013)
Quality Review of Paper Cases

  1. Sites conduct sample reviews of all paper product lines except Electronic Tax Law Assistance (ETLA), and provide data to the Business Results of the Balanced Measurement System for each product line.

  2. Sites may also conduct local reviews of paper product lines for local use and/or quality improvement. Local review data is not included in the Business Results calculations.

  3. Managerial reviews of paper cases are not included in the Business Results calculations; they are used in employee evaluative documentation to plan workload distribution, and to identify training issues.

  4. Each product line will be reviewed using a sample size designed specifically for that product line and site. See IRM 21.10.1.3.2, IRM 21.10.1.3.2.1 and IRM 21.10.1.3.2.2 for information on determining the sample.

    Note:

    Managerial reviews are not subject to a sampling plan.

  5. The basic roles and responsibilities for paper analysts are the same across all paper product lines. Paper cases are rated based on percentage correct in each of the five buckets.

  6. Review all actions taken on the sampled case. Use the appropriate IDRS or other applicable system Command Codes to research the account(s) involved.

  7. Review sample cases after all IDRS, ACS, or applicable specialized system input action is complete. Review the actual input against case documentation to ensure all actions were appropriately taken.

  8. Review correspondence issued to taxpayers as part of the case review. Correspondence must provide a correct and complete response to all taxpayer and IRS issues. Correspondence must address how the taxpayer's issue was resolved, request additional information from the taxpayer if necessary, and/or notify the taxpayer that information has been requested from outside the IRS.

  9. When performing a paper review, the analyst will use the employee's IDRS number, unless informed differently by PICA or the PLA.

    Note:

    In Campus Compliance since more than one employee may work on a paper case, the analyst will use the IDRS number or other identifier of the employee who created the 715 driver error on the case. If the analyst cannot discern who the primary caseworker was or there are no 715 driver errors and 715 is coded "Y" , use the IDRS number or other identifier of the employee who closed the case.

  10. Product Line Specific Guidance: In addition to the guidance stated above, the following product line specific instructions are to be followed:

    SPRG How to identify the employee being reviewed:
    AUR Enter the AUR UID number in the Employee Name field on the National Quality Review System. Enter the following identifiers when the situation warrants:
    1. M - Use if more than one person worked the case and it cannot be identified who made the error, who the primary caseworker was if there were no errors on the case, or there are defects that could apply to more than one caseworker.

    2. A - Use if the case was completely worked by an automated process, such as Batch, with no caseworker involvement or contribution during the entire process.

    Exam Paper Enter the identification number of the employee who created the 715 error. If no 715 error, enter the identifier of the primary caseworker. Enter the following identifiers when the situation warrants:
    1. M – Use if more than one person worked the case and it cannot be identified who made the error - or - who the primary caseworker was (if there were no errors on the case), or there are defects that could apply to more than one caseworker.

    2. A – Use if the case was completely worked by an automated process, such as Batch, with no caseworker involvement or contribution during the entire process.

    Innocent Spouse Enter the identification number of the employee who created the 715 error in the employee name field of the DCI. If no 715 error, enter the identifier of the primary caseworker. Enter the following identifiers when the situation warrants:
    1. M – Use if more than one person worked the case and it cannot be identified who made the error - or - who the primary caseworker was (if there were no errors on the case), or there are defects that could apply to more than one case worker.

    2. A – Use if the case was completely worked by an automated process, such as Batch, with no caseworker involvement or contribution during the entire process.

      Note:

      Sharing of the DCI will be with the impacted employee(s), (employee(s) attributable to the error). The Department will sanitize the DCI document prior to sharing with multiple employees.

    Electronic Tax Law Assistance (ETLA) Enter the four digit unique identifying number in the "Employee Name Field" . The number appears after the site name on the E-mail message.

  11. For more information on correspondence requirements, see IRM 21.3.3.4.17.1.

21.10.1.5.1  (10-01-2012)
Accounts Paper Product Line

  1. Accounts Paper Adjustments (including referrals) are reviewed to evaluate and improve the quality of account actions and correspondence in response to written taxpayer inquiries and internal requests.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect/incomplete information to the taxpayer must exceed a $5.00 threshold before charging a defect.

21.10.1.5.1.1  (10-01-2009)
Roles and Responsibilities of the Accounts Paper Analyst

  1. Review the finished product for Tax Account Activity work (which includes some types of employee generated correspondence). Review the entire case file, from IRS Received Date to the Closing Date, for that particular inquiry or internally generated case. After coding the DCI, do not include any subsequent or corrective action taken after the closing date.

  2. Review each sample case and enter identification data on the applicable section of the NQRS/EQRS DCI. All sections of the NQRS/EQRS DCI apply for Accounts Paper except the Exam section.

21.10.1.5.1.2  (10-01-2012)
Definition of Accounts Paper SPRG

  1. Any cases worked under Tax Account Activity are subject to Accounts Paper (Adjustments) review. This includes electronic Forms e-4442, and written Forms 4442, Inquiry Referral, and Taxpayer Correspondence.

  2. A case is considered Tax Account Activity work if it requires the employee to either research an account or perform adjustment action on an account. All Tax Account Activity work completed within any campus site is to be included in one SPRG sample plan for the campus. Separate sample plans for each remote site would be cost prohibitive.

  3. Examples of types of Tax Account Activity work included in the Accounts Paper reviews:

    • Internal Notices/CPs (see IRM 3.13.62, Media and Transport Control, for a complete list of internally generated CP Notices)

    • TCB/NOL–Tentative Carrybacks

    • Previous Adjustments

    • Amended Returns (Form 1040X, 1120X, 981C)

    • CP59

    • Loose Schedules

    • Duplicate filed returns

    • Wageboard (Adjustment Branch)

    • EFTPS Issues

    • FTDs

    • Penalty Issues

  4. Examples of Tax Account work excluded for Accounts Paper reviews:

    • Criminal Investigation

    • Collection

    • Examination

    • Phone Calls

    • E-mail

    • ELF

    • Undeliverable Mail

    • Unidentified Remittances in Receipt and Control

    • Automated Extensions (i.e., Form 4868, Form 2688, etc.)

    • Bank Letters–Outgoing

    • Receipt and Control Payments

    • Returns routed to another area

    • CAWR

    • Installment Billing

    • Form 1133 – Not a closed case

    • Form 3858 – Not a closed case

    • ASFR

    • Form 8871 (OSC Only)

    • Returns being statute cleared and routed to another area (710–01028),

    • Entity Unpostables

    • Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers

    • Reworking an Unpostable

      Note:

      The above Included and Excluded lists are not all inclusive. Contact Headquarters for a decision on whether or not to review any Tax Accounts Activity work not found on either list.

  5. The following will help you determine the received date:

    • Determine whether your case is a Taxpayer Initiated Inquiry (TPI) or non-TPI. When you are unable to determine whether your case is a TPI case, or other type of case, treat the case as a TPI.

    • When there is no IRS Received Date or handwritten received date on the document, determine the received date using the following priority list:
      a. Latest postmark or private delivery service date on the envelope.
      b. Date the document/correspondence was prepared or signed.
      c. Julian Date of the DLN minus 10 days.
      d. Current date minus 10 days.

      Note:

      For information concerning the Statute Reprocessable Return, see IRM 21.5.2.4.23.4, Statute Imminent Documents.

    • On computer generated cases, use the transcript or notice date minus 14 days to determine the IRS received date. If no computer generated date is present, use the IRS received date on the source document.

      Exception:

      A CP 98/198 case resulting from a TPI should be controlled using the IRS received date of the source document.

    • When fax receipts are date and time stamped by the fax machine, no further action is required to evidence receipt. Otherwise, fax receipts received before 2:00 p.m. local time, are considered received on the current date. Documents received after 2:00 p.m. local time, are considered received the next business day.

21.10.1.5.1.3  (10-01-2006)
Sample Procedures for Accounts Paper

  1. Headquarters Quality Product Line Analysts (PLA) provide sample sizes for written referral review at the sites. Statistics of Income (SOI) develops the sample plan when requested by Headquarters. This plan allows for statistically reliable estimates quarterly at the site level and monthly at the national level.

21.10.1.5.1.3.1  (10-01-2006)
Identifying the Sample

  1. The campus PAS group is able to review not only campus closures but also the campus remote site closures. PAS will input the DCI under the parent campus, not under the remote site. For example: when a case is selected for Baltimore (52), the site field selected for inputting the DCI should be Andover (Directorate 08). For accountability purposes, these remote site cases may be input under their own separate group code than the parent campus. If applicable, please notify the Product Line Analyst if an additional group code is needed. Also, the end of the month volumes for e-4442 should be input to the parent group code or to the parent campus using the applicable remote site group code. For example, if a case was reviewed for the Baltimore remote site, add their volume to the parent (Andover) campus group code or to the Andover campus using the separate remote site group code.

21.10.1.5.1.3.2  (10-01-2008)
Sampling e-4442

  1. Electronic Forms e-4442, Inquiry Referral - Accounts Paper (Adjustments) work includes electronic and written Forms 4442 that are the result of Accounts Phone calls. See IRM 21.3.5.2.

  2. When reviewing written account work, the analyst must perform a complete review of the Form 4442 as well as the action(s) taken to resolve the taxpayer's inquiry. Instructions for review of Form 4442 are included below:

    • Work groups must be assigned on AMS. To do this, the campus P&A staff notifies the HQ Analyst for Accounts Paper Quality advising which workgroup(s) should have access to the e-4442 PAS queue for each campus. The HQ Analyst notifies AMS Development.

    • Once AMS Development has given the group/team access to the PAS Review queue, the manager and/or acting manager of the designated workgroup will have the ability to profile employees to work e-4442 PAS Review. Only PAS units at each campus will have the ability to perform PAS Review.

      Note:

      Local Quality Groups at the campus and/or remote sites do not have access to this functionality. All other reviews would need to be conducted by managers/acting managers on an ad hoc basis from the employees completed list. Any changes to the employees list should be sent to AMS Development.

  3. The AMS system will select every "Nth" case, as determined by the adjustment skip interval in the quarterly sampling plan for each campus (Accounts Paper - Adjustments SPRG supplied by SOI) of all cases closed at a campus and it’s remote site(s) for a Directorate PAS review queue. Each AM Directorate will have their own review queue. Only employees appropriately profiled in the designated campus workgroup(s) will have access to this Review queue. Notify the Product Line Analyst or BOD Quality Analyst if the skip interval needs to be adjusted. If a campus/site is experiencing severe over-sampling or severe under-sampling during the quarter, the skip interval may be changed if necessary. It may be changed ONLY at the beginning of a sampling month and only with the approval of the Product Line Analyst and under the guidance of an SOI statistician.

21.10.1.5.1.3.3  (10-01-2012)
Sampling CIS

  1. The Correspondence Imaging System (CIS) is a system for scanning all Adjustments receipts (including Forms 1040X) into digital images and working the cases from those images. CIS moves Adjustments from a paper to a paperless environment.

    1. Guidelines for reviewing CIS are in IRM 21.5.1.5, Correspondence Imaging System (CIS) Procedures, IRM 21.10.1, Quality Assurance, Embedded Quality (EQ) Program for Accounts Management, Compliance Services, Field Assistance, Tax Exempt/Government Entities and Electronic Products and Services Support,.and the applicable job aid. The CIS Performance Guide (Course Number 6902c-203 CSR Guide) located on the SERP home page under the Learning Tab and Supplemental Training may be used for reviewing cases on CIS. It provides additional explanations, information, and instructions.

    2. When completing reviews using EQRS/NQRS and CIS, the CIS case ID must be typed into the Offer/CIS/Case Number header field on EQRS/NQRS. The case ID should also be noted on any type of written quality review feedback form, including 100% review documentation. This will enable the employee to easily locate the case within CIS.

    3. Case notes should not be used to document the results of review since they become a permanent part of the case.

      Note:

      Rejecting/Accepting a case on CIS does not reject/accept the transaction on IDRS. IDRS command code RVIEW must be used with CIS to perform complete case review.

    4. Designating a user as an OJI gives them access to a Quality Review inventory that contains all of the cases selected for review at the campus. OJIs performing review may sort that inventory by employee number in order to identify targeted review cases, or search by the targeted employee number and status to isolate a single employee's review cases.

21.10.1.5.1.3.3.1  (10-01-2006)
Other Review by Workleader or Manager on CIS

  1. An employee may be profiled for Suspense to CAT A, Statute and Tech Assist, Reroute, Reroute to EITC, and Reroute to Exam to pass through a managerial approval step prior to completing the selected action. Any other situations that require managerial or workleader approval prior to taking action should be Suspended with 2WORKLEADER or 2MANAGER and a description of the action that is planned in a Case Note or a Case Message. This will not reassign the case to the lead or the manager, but will make the case available in their Assistance inventory. This process can also be used if a question is asked on the case. When the response is received, continue working the case to closure.

  2. Examples of possible uses:

    1. Certified letter review. Capture the ADJ54 and LETER request completed screens. Leave the IDRS control in "A" status. Suspend 2Manager or 2Workleader. Some sites use 2Manager to indicate a higher priority or a more time sensitive case. The manager or lead will review, then OK in a case note, and return to the Customer Service Representative. Click the Close button when the approved case is returned.

    2. Payment date change.

    3. Reassignment of a mis-identified carryback case.

    Note:

    Case Notes are permanent and are automatically written to AMS history. Case Messages are temporary and are not written to AMS. They may be manually deleted prior to case closure, and are automatically deleted when a case is archived.

21.10.1.5.1.3.3.2  (10-01-2012)
PAS Sampling

  1. The following describes the PAS sampling process.

  2. The CIS system will select every "Nth" case, as determined by the adjustment skip interval in the quarterly sampling plan for each campus (Accounts Paper - Adjustments SPRG supplied by SOI) of all cases closed at a campus. Adjustment work is not sampled per OFP. Instead, all Adjustment work is lumped together and the sample comes from the entire mix using the skip interval including Form e-4442.

  3. The Quality Review staff is profiled to have access to a review queue. Before each quarter starts a skip interval is input for the coming quarter. Selected cases are automatically routed to a PAS queue for review. Cases that have been selected by managers for 100% review and cases worked during OJT are included in the CIS PAS sample.

  4. Analysts access the queue, perform their review, and then either accept or reject the case. Cases can remain in the PAS queue for up to 14 days.

  5. Cases that are selected for manager/OJI review are available until the end of the second following IDRS day. For example, without a weekend - Close a case on Monday night after the IDRS day ended (6:00 P.M. CST). Case is selected for manager/OJI QR when the process runs ~ 6:30 PM Tuesday. Manager does not review case and allows it to expire out of QR after two days - Thursday evening. Since PAS selection has already run that night, the case cannot be selected for PAS until the process runs ~ 7:00 PM Friday. So a case closed Monday after 6 PM might not show up in PAS inventory until 7 PM Friday. If the case was closed on Monday before 6 PM, it could be as late as 7 PM Thursday before it would show up in the PAS inventory. If they are not accepted or rejected in that timeframe, they are archived automatically.

  6. Closed cases not selected for manager/OJI review (accepted or rejected) are archived and available for PAS review when the case expires out of closed inventory (two day expiration period).

  7. All NQRS paper reviews must be completed and input into NQRS within one business day of becoming available in the PAS inventory.

21.10.1.5.1.4  (10-01-2002)
Accounts Paper Measures

  1. Accounts Paper 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.

21.10.1.5.2  (10-01-2010)
e-help Support Paper

  1. e-help Support Paper is a separate product line review in EQRS and is reviewed within the Embedded Quality system. The e-help Support Paper product line consist of two Specialized Review Groups (SPRG).

    • e-help Paper

    • e-help e-mail

  2. e-help Support Paper is reviewed to measure and improve the quality of cases worked by the e-help Operation. Analysts and managers will use the MAJA and IRM 21.10.1 during their review of e-help cases.

21.10.1.5.2.1  (10-01-2013)
Definition of e-help Support Paper

  1. e-help Support Paper is defined as any paper or e-mail case closed by the e-help Operation. This includes all correspondence (paper and electronic) received directly from a customer or a telephone call reduced to writing via an Interaction/Incident closed by the e-help Operation.

21.10.1.5.3  (03-29-2012)
ACS Written Product Line

  1. There is one Specialized Product Review Groups under ACS Written:

    • ACS Support - a national review.

  2. Under ACS Support, ACS Inventory and Correspondence generated from the ACS system will be reviewed to evaluate and improve the quality of ACS casework.

  3. Analysts must have a thorough knowledge of IDRS and AMS, Document 6209, ACS history codes and narrative comments, e-ACSg, and IAT. These resources will give analysts the ability to assess adherence to compliance guidelines by reconstructing, deciphering, and interpreting actions taken when the entries are unclear.

  4. Analysts and managers will utilize IRM Part 5 Collecting Process, IRM Part 11 Communications and Liaison, IRM Part 21 Customer Account Services, and the Master Attribute Job Aids (MAJA) for ACS Support found on the Embedded Quality website, http://eq.web.irs.gov.

21.10.1.5.3.1  (03-29-2012)
Definition of ACS Written Product Line

  1. ACS Support works ACS Inventory and Correspondence generated from the ACS system. This is primarily cases that are in Status 22, but may include cases in Statuses 24 and 26.

    1. The ACS Support Sample (Group Codes 73, 74, 75, 76, 77, 78, and 79) will consist of ACS Inventory and Correspondence, OFP codes generated from the ACS system, and cases worked in the S functions, Status 22. It may also include cases in Statuses 24 and 26.

    2. All closed ACS Support cases must be made available to the Quality Staff for sampling. (See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1, for sampling guidelines.)

  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.

21.10.1.5.3.2  (03-29-2012)
Roles and Responsibilities of the ACS Written Analyst

  1. Pull a statistically valid sample daily from the entire universe of closed cases.

  2. Complete an unbiased, consistent, and accurate review of all aspects of ACS Written work.

    • Review and analyze all aspects of ACS Support work.

  3. Complete an NQRS DCI for each case reviewed indicating whether or not the quality standards were met, while providing as much information as possible, including all IRM references for coding defects.

    • Complete all required fields. With few exceptions, all highly recommended fields should also be completed. You will receive a reminder on the Finish screen of the DCI, if you do not complete a highly recommended field.

    • Reviews should identify defects as outlined in the IRS Regulations and IRM guidelines and procedures, and provide a basis for error analysis and 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 (IRM 21.10.1.2.7.5).

  5. Enter the reason for coding Attribute 508, whether or not a defect has been cited.

  6. Input review data daily using NQRS.

  7. Adhere to the month ending cut-off dates for DCI inputs and edits and Volume input. (See Exhibit 21.10.1-11, NQRS Month Ending Cut-off Dates-Cycle SPRGs for more information.)

    Note:

    Weighted reports will not generate for a specific Site/SPRG combination if the volume has not been input.

  8. Always enter the reason for editing a DCI. Any DCI edited as the result of a rebuttal must always have the reason code "Rebuttal" selected.

  9. Rebuttal cases on national reviews that cannot be resolved between Quality Review and the Operation will be referred to the ACS Written Product Line Analyst, who will make the final coding decision. (See IRM 21.10.1.8.3 for more information.)

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

    • Identifying the most frequently made defects,

    • Analyzing root causes of defects,

    • Reviewing guidelines or sampling procedures,

    • Reviewing methods used to capture information.

  11. Recommendations for resolving problems identified in the DCI, review guides, and sampling procedures should be forwarded to the appropriate policy analyst. Solutions might include methods to capture needed information, promote uniformity in the application of the standards, or overcome problem areas.

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

  13. To ensure consistency with established ACS Written guidelines, the analysts and assigned policy analysts will hold consistency calls on an as needed basis.

  14. Refer to the Embedded Quality Website http://eq.web.irs.gov no less than weekly to glean updated information on the use of attributes in ACS Written, obtain the latest Quality Gram, review the Issue Log, etc.

21.10.1.5.3.3  (10-01-2013)
Sample Procedures for ACS Written

  1. SOI develops sampling plans for ACS Written. National review consists of a random sample of cases, based on the skipped interval. When necessary, adjust the skip interval on the first review date of the month, after submitting a Skip Interval Change Request and consulting with the Product Line Analyst. The PLA will then consult with SOI as needed. NEVER adjust the skip interval during the review month. The monthly skip interval must remain constant to ensure accurate weighting on the monthly reports.

  2. National Review will consist of a random sample of cases, based on the skip interval. The exact case must be pulled based on the skip interval.

  3. The National sample should be selected in the same manner each day throughout the quarter. For example, if you start sampling by OFP, you must continue to pull the sample in the same order for the remainder of the quarter.

    Note:

    If the work is submitted in a random order, the cases should be selected in the same random order for the remainder of the quarter.

  4. Do not target cases of special interest for the national review. Special interest cases can be reviewed locally when necessary.

  5. Do not stop reviewing if the required sample is achieved prior to the end of the review month. For statistically valid results, it is imperative that all closed cases have an equal chance of being selected. See IRM 21.10.1.3.2.1 for additional information on selecting a statistically valid sample.

  6. ACS Written – ACS Support:

    1. Each morning, the PAS analyst will pull the review sample from the entire universe of closed cases, regardless of any previous managerial review. This includes cases where a 100% review has been performed (trainees, etc.).

    2. The complete closed ACS Support paper case must be reviewed after all input actions are completed. This includes any clerical processes performed on the case.

    3. Samples are valid at the site and national level on a quarterly basis.

  7. Review sample cases using the NQRS/EQRS DCI guidelines covered later in this chapter. This review should indicate whether quality standards were met, providing as much information as possible. The review should identify defects as outlined in the IRM guidelines and provide a basis for error analysis and trending. Record the review results in NQRS/EQRS on a daily basis to ensure the reports are current.

  8. Local reviews are not performed for the national measure of the ACS Written product line and therefore, are not included in the sampling plan. However, if time and staffing permits, each site should also perform local reviews to aid in the quality of the product line.

  9. Managerial reviews are not included in, nor subject to, an SOI dictated sampling plan. Local sampling guidelines have been included in IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1. Refer to these chapters for additional information.

21.10.1.5.3.4  (10-01-2011)
ACS Written Measures

  1. ACS Support will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy as part of the Balanced Measurement System. These measures are reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.5.4  (10-01-2008)
Accounts Management (AM) Specialized Services Product Line

  1. AM Specialized Services is reviewed to evaluate and improve the quality of account actions and correspondence in response to written taxpayer inquiries and internal requests.

21.10.1.5.4.1  (10-01-2006)
Roles and Responsibilities of the AM Specialized Services Paper Analyst

  1. Review the finished product for Tax Account Activity work (which includes some types of correspondence). Review the entire case folder, from IRS Received Date to the Closing Date, for that particular inquiry or internally generated case.

  2. Review each sample case and enter identification data on the applicable section of the NQRS/EQRS DCI.

21.10.1.5.4.2  (10-01-2004)
Definition of AM Specialized Services Paper Product Line

  1. Any cases worked under Tax Account Activity are subject to AM Specialized Services Paper review.

  2. AM Specialized Services is separated into the following SPRGs:

    • Support Services work which includes Refund Inquiry, Account Maintenance and Statutes

    • Technical Services work which includes Technical Large Corp. and Complex Interest

    • EIN Paper (Form SS-4) which includes Paper SS-4s mailed or faxed (FAX-TIN),

    • CAF/POA which includes the review of Form 2848/8821 work

    • International Specialized which includes international related work not performed under the Account paper - Adjustment SPRG

    • Excise tax and Estate and Gift taxes which will be worked under CS Specialized Services

  3. A case will be considered Tax Account Activity work if it requires the tax examiner or employee to either research an account or perform adjustment action on an account.

  4. Examples of types of Tax Account work included in the AM Specialized Services Paper reviews:

    • Form SS-4

    • Form 8822 - Address Changes

    • Form 2848 - POA

    • Form 8821 - POA

    • Form 3911/3913

    • CP 194, CP 207 and CP 267

    • Bank Letters-when they come back in

    • Foreign/Regular Certification

    • Statute program (transcripts and notices)

    • Accounts Maintenance transcripts

    • High Dollar notices

    • Internal Notices/CPs (see IRM 3.13.62, Media Transport Control, for a complete list of internally generated CP notices)

    • International

  5. For examples of Tax Account work excluded for AM Specialized Services refer to the IRM. See IRM 21.10.1.5.1.2(5).

    Note:

    The above Included and Excluded lists are not all inclusive. Contact Headquarters for a decision on whether or not to review any Tax Accounts Activity work nor found on either list.

  6. To determine the Received Date for specific types of paper cases in AM Specialized Services, refer to the following instructions:

    If the Case Type is: Then use:
    AMRH Transcripts Use the date on IDRS the case was assigned to a tax examiner.
    Internal Transcripts Use the date 7 days prior to the 23C date of the notice
    Notice Review Adjustments Use the date 7 days prior to the 23C date of the notice
    Scrambled SSNs Use the 23C date of the duplicate transcript.
    Underreporter Pre-work/Stat work If the case contains correspondence from the taxpayer, use the received date of the taxpayer’s first response. If the case does not contain correspondence, use the case initiation date.
    Form 4506 Use the stamped received date.
    Previous Adjustment Use the date the case is Xed out.
    Form 8758 / Form 8765 Use the Area Office prepared date.
    Push Codes Use the date on the source document.
    Fax-TIN Use the date on the source document.
    P freeze Use the date 7 days prior to the 23C date.
    Erroneous Refund The date of the reply to the 510C letter.
    Statute Transcripts Use the date on IDRS the case was assigned to a TE.

  7. Exclude cases over 500 days old from the sample.

21.10.1.5.4.3  (10-01-2006)
Sample Procedures for AM Specialized Services Paper

  1. Headquarters Product Line Quality Analysts provide sample sizes for written referral review at the sites. Statistics of Income (SOI) develops the sample plan when requested by Headquarters. This plan allows for statistically reliable estimates quarterly at the site level and monthly at the national level.


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