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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. 3)

21.10.1  Embedded Quality (EQ) Program for Accounts Management, Compliance Services, Field Assistance and TE/GE (Cont. 3)

21.10.1.5 
Quality Review of Paper Cases

21.10.1.5.9 
CIO Paper Product Line

21.10.1.5.9.4  (10-01-2007)
CIO Paper Measures

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

21.10.1.5.10  (10-01-2008)
Centralized Offer in Compromise (COIC) Paper Product Line

  1. COIC Paper is reviewed in order to measure and improve the quality of the Compliance Services COIC program.

21.10.1.5.10.1  (10-01-2009)
Roles and Responsibilities of the COIC Paper Analyst

  1. COIC Paper Analysts will complete an unbiased, consistent, and accurate review of COIC Operation work.

  2. For each case reviewed, complete an NQRS/EQRS DCI indicating whether or not the quality standards were met, 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 21.10.1.2.7.3..

  4. Review data will be input daily to NQRS.

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

  6. In a monthly report, which is to be shared with the COIC Operations, provide suggestions for improvements 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 paper Smart DCI. The Product Line Analyst should always be consulted for assistance to interpret attribute usage, whenever necessary.

21.10.1.5.10.2  (10-01-2008)
Definition of COIC Paper Product Line

  1. COIC Paper includes all closed cases that originate per taxpayer submission of an offer in compromise request.

    Note:

    EXCEPTION: Cases closed by Appeals are not subject to the National Review.

  2. All closed cases must be made available to the Quality Staff for sampling. See IRM 21.10.1.3.1 and IRM 21.10.1.3.1.1 for sampling guidelines.

  3. COIC Paper has one SPRG for NQRS. EQRS has two SPRGs: Process Examination and Offer Examination. Process Examination is the initial processability determination and taxpayer contact, if applicable, to secure all necessary critical documentation prior to assignment to the Offer Examiner. Offer Examination is the evaluation of an offer to determine its acceptability. Process Examination and Offer Examination are identified by Group Code on NQRS. This product line has one sample plan.

  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.

21.10.1.5.10.3  (12-11-2008)
Sample Procedures for COIC Paper

  1. SOI Staff develops plans for COIC Paper reviews. Samples from the sites are valid at the site level on a quarterly basis.

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

  3. All closed cases must be made available to the Quality Staff regardless of any prior review. This includes non processable returns, OJI, 100% trainee and manager reviews. See IRM 21.10.1.3.1 and IRM 21.10.1.3.1.1 for sampling guidelines.

    Note:

    COIC paper cases closed by Appeals will not be subject to the COIC paper review in Brookhaven and Memphis. These cases should be excluded from the quarterly sample plan assumptions and closing volumes input to NQRS.

  4. COIC uses a EUREKA report to select the cases for review. The sample must be selected in the same manner for the entire quarter. For example, if the skip factor is applied from the beginning of the list on the first day of the quarter then it must be applied from the beginning of the list for the entire quarter.

21.10.1.5.10.4  (10-01-2003)
COIC Paper Measures

  1. COIC 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.

21.10.1.5.11  (10-01-2007)
Collection Paper Product Line

  1. Collection Operation consists of many programs dealing with taxpayer payment or nonpayment issues. Collection Paper reviews Collection Branch programs with emphasis on actions that result from taxpayer contact.

  2. The six largest programs are included in the Compliance Services Balanced Measures:

    • Balance Due

    • Offer in Compromise (OIC)

    • Return Delinquency

    • Trust Fund Recovery Penalty (TFRP)

    • Automated 6020b

    • Withholding Compliance (WHC) Paper

  3. Balance Due is defined as the taxpayer having an outstanding liability for taxes, penalties, and/or interest. The examiner assists the taxpayer in resolving Balance Due accounts through various payment arrangements, based on the amount owed and the taxpayer's ability to pay.

  4. Offer in Compromise (OIC) occurs when the taxpayer cannot pay the full amount. OIC is worked in SB/SE but is not limited to SB/SE taxpayers. The examiner works to resolve collection and liability issues through compromise; he works with the taxpayer to come to an arrangement so the taxpayer will pay a lesser amount that will satisfy the amount owed.

  5. The Return Delinquency program identifies taxpayers who have not timely filed a tax return. When working a case from this program, the examiner must consider the taxpayer's history of noncompliance, the effect on voluntary compliance, and the return on investment.

  6. Trust Fund Recovery Penalty (TFRP) is SB/SE specific and is assessed against any officer of the business determined responsible for nonpayment of taxes withheld from employees' checks and employees' portion of FICA (funds held in trust by employer). The examiner must determine the amount owed, and maintains record of the amount owed and payments made.

  7. The Automated 6020b program is an SBSE non-filer program. Internal Revenue Code Section 6020(b) is the authority given to the Commissioner of the Internal Revenue Service to prepare and process returns for non-filing business taxpayers.

  8. The mission of W&I's Withholding Compliance (WHC) program is to ensure that taxpayers who have serious under-withholding problems are brought into compliance with federal income tax withholding requirements. The program uses Form W-2 Wage and Tax Statement (W-2) information to identify taxpayers with insufficient withholding. The goal is to correct withholding to ensure that taxpayers have enough income tax withheld to meet their tax obligations.

21.10.1.5.11.1  (10-01-2009)
Roles and Responsibilities of the Collection Paper Analyst

  1. The Collection Paper Quality Analyst will complete an unbiased, consistent and accurate review of Collection Operation work encompassing all technical and procedural actions taken.

  2. Collection Paper Quality Analysts will review the entire case to identify actions taken. Analysts will ensure that appropriate actions are annotated on IDRS or AMS as well as applicable input documents and those actions taken, clearly support the conclusion of the case.

  3. Collection Paper Quality Analysts will complete an NQRS Data Collection Instrument (DCI) for each case reviewed. All appropriate fields will be completed to indicate quality standards as having been met or not met. Analyst's narratives will provide as much information as warranted and include applicable IRM references for coded defects. NQRS reviews will provide a basis for error analysis and reporting error trends.

  4. Review data will be input daily to NQRS.

  5. 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 21.10.1.2.7.3.

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

    1. Identifying most frequently occurring defects

    2. Preparing an analysis of root causes of defects

    3. Verifying sampling plans and guidelines

    4. Reviewing methods used to capture needed information

21.10.1.5.11.2  (10-01-2011)
Definition of Collection Paper Product Line

  1. Collection Paper includes all closed Compliance Services Collection Operation (CSCO) cases that originate as taxpayer inquiries or internal requests.

  2. All closed cases must be made available to Quality Staff for sampling. See IRM 21.10.1.3.1 and IRM 21.10.1.3.1.1 for sampling guidelines.

  3. The sample for (Group Code 81) contains the five largest programs in CSCO. These programs included in the Compliance Services Balanced Measures are: Balance Due, OIC, Return Delinquency, TFRP and 6020b.

  4. The sample for (Group Code 80) consists of the IAAL listing. This product line will have it's own sample plan.

  5. The sample for the WHC Paper SPRG consists of WHC Outcome 3 transcript cases, Referrals on Form 9045 and lock-in reconsideration requests received as correspondence worked in CSCO. This SPRG will have it's own sample plan.

  6. 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.

21.10.1.5.11.3  (12-11-2008)
Sample Procedures for Collection Paper

  1. SOI Staff develops sampling plans for Collection Paper reviews. Samples from the sites are valid at the site level on a quarterly basis.

  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.

    Note:

    All closed cases are to be available for sampling regardless of any prior reviews. This includes situations where a 100% or managerial review has been performed (trainees, etc.)

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

  4. 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.

21.10.1.5.11.4  (10-01-2006)
Collection Paper Measures

  1. Collection 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.

21.10.1.5.12  (02-28-2011)
CS Specialized Paper Services Product Line

  1. CS Specialized Paper Services Product Line consists of three SPRGs:

    • Centralized Excise Tax Paper SPRG

    • Centralized Estate and Gift Tax Paper SPRG

    • Centralized Transfer Tax Technician Paper SPRG

  2. Centralized Excise Tax paper cases are reviewed to measure and improve the quality of our responses to taxpayer inquiries on excise tax return issues and internally generated notices.

  3. Centralized Estate and Gift Tax paper cases are reviewed to measure and improve the quality of our responses to taxpayer inquiries on Estate and Gift tax return issues and internally generated notices.

  4. Centralized Transfer Tax Technician paper cases are reviewed to measure and improve the quality of our responses to taxpayer inquiries on Estate and Gift tax return issues and internally generated notices that are worked by Transfer Tax Technicians (TTTs).

21.10.1.5.12.1  (10-01-2009)
Roles and Responsibilities of the CS Specialized Paper Services (Excise Tax Paper SPRG) Analyst

  1. PAS analysts will complete an unbiased, consistent, and accurate review of Centralized Excise Tax Operation paper cases. A sample will be pulled daily from the universe of closed cases.

  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 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 21.10.1.2.7.3.

  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 Centralized Excise Tax Paper Operation, obtain the latest Quality Gram, etc.

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

    1. Identifying most frequently made defects

    2. Analyzing root causes of defects

    3. Reviewing guidelines or sampling procedures

    4. Reviewing methods used to capture needed information

  7. It is recommended that NQRS analysts meet monthly with the 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 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, whenever necessary.

21.10.1.5.12.2  (02-28-2011)
Definition of Centralized Excise Tax SPRG

  1. Centralized Excise Tax work consists of taxpayer correspondence and internal notices. Most are received after the original return is processed. The work also includes pre-assessment fuel tax claims.

  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.

21.10.1.5.12.3  (02-28-2011)
Sample Procedures for Centralized Excise Tax SPRG

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

  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. All closed cases are to be available for sampling, regardless of any prior reviews. This includes situations where a 100% managerial review has been performed (trainees, etc.). See IRM 21.10.1.3.1 and IRM 21.10.1.3.1.1 for sampling guidelines.

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

  5. 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.

21.10.1.5.12.4  (02-28-2011)
Centralized Excise Tax Paper Measures

  1. Centralized Excise Tax 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.

21.10.1.5.12.5  (02-28-2011)
Roles and Responsibilities of the Centralized Estate and Gift Tax Paper SPRG Analyst

  1. PAS Analysts will complete an unbiased, consistent, and accurate review of Centralized Estate and Gift Tax Operation paper cases.

  2. All closed cases must be made available to the Quality Staff for sampling. See IRM 21.10.1.3.1 and IRM 21.10.1.3.1.1 for sampling guidelines.

  3. 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 IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provided 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. See IRM 21.10.1.2.7.3.

  5. Input the review data daily using NQRS.

  6. Refer to the Embedded Quality Website, at http://eq.web.irs.gov/ weekly to glean updated information on the use of attributes in the Centralized Estate & Gift Tax Paper Operation, obtain the latest Quality Gram, review the Issues Log, etc.

  7. In a monthly report, which is to be shared with the Centralized Estate & Gift Tax Paper 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

  8. It is recommended that NQRS analysts meet monthly with the 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 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, whenever necessary.

21.10.1.5.12.6  (02-28-2011)
Definition of Centralized Estate and Gift Tax SPRG

  1. Centralized Estate and Gift Tax work consists of various types of Form 706 "Estate Tax Return", Form 709 "Gift Tax Return", taxpayer correspondence and internal notices.

  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.

21.10.1.5.12.7  (02-28-2011)
Sample Procedures for Centralized Estate & Gift Tax Paper SPRG

  1. SOI Staff develops sampling plans for Centralized Estate & Gift Tax Paper reviews. Samples from the site are valid at the site level on a quarterly basis.

  2. National Review will consist of a random sample of cases, based on the skip interval. You must pull the exact case 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. Managerial reviews are not subject to a sampling plan.

21.10.1.5.12.8  (02-28-2011)
Centralized Estate & Gift Tax Paper Measures

  1. Centralized Estate & Gift Tax 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.

21.10.1.5.12.9  (02-28-2011)
Roles and Responsibilities of the Centralized Transfer Tax Technician Paper SPRG Analyst

  1. PAS Analysts will complete an unbiased, consistent, and accurate review of Centralized Estate and Gift Tax Operation paper cases that are worked by Transfer Tax Technicians.

  2. All closed cases must be made available to the Quality Staff for sampling. See IRM 21.10.1.3.1 and IRM 21.10.1.3.1.1 for sampling guidelines.

  3. 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 IRS Regulations and Internal Revenue Manual (IRM) guidelines and procedures, and provided 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. See IRM 21.10.1.2.7.3.

  5. Input the review data daily using NQRS.

  6. Refer to the Embedded Quality Website, at http://eq.web.irs.gov/ weekly to glean updated information on the use of attributes for Transfer Tax Technicians in the Centralized Estate & Gift Tax Paper Operation, obtain the latest Quality Gram, review the Issues Log, etc.

  7. In a monthly report, which is to be shared with the Centralized Estate & Gift Tax Paper 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

  8. It is recommended that NQRS analysts meet monthly with the 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 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, whenever necessary.

21.10.1.5.12.10  (02-28-2011)
Definition of Centralized Transfer Tax Technician Paper SPRG

  1. Centralized Transfer Tax Technician consists of various technical referrals on Form 706 "Estate Tax Return" , Form 709 "Gift Tax Return" , taxpayer correspondence and Form 1041, Correspondence Audits and (Cammack) interest computations.

  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.

21.10.1.5.12.11  (02-28-2011)
Sample Procedures for Centralized Transfer Tax Technician Paper SPRG

  1. SOI staff develops sampling plans for Centralized Transfer Tax Technician Paper reviews. Samples from the site are valid at the site level on a quarterly basis.

  2. National review will consist of a random sample of cases, based on the skip interval. You must pull the exact case 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. Managerial reviews are not subject to a sampling plan.

21.10.1.5.12.12  (02-28-2011)
Centralized Transfer Tax Technician Paper Measures

  1. Centralized Transfer Tax Technician 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.

21.10.1.5.13  (10-01-2011)
Exam Paper Product Line

  1. Exam Paper is a separate product line review on EQRS/NQRS and is reviewed within the Embedded Quality system. There are five Specialized Product Review Groups (SPRGs) under the Exam Paper product line:

    • Earned Income Tax Credit Program

    • Discretionary Programs

    • Flow Through Programs

    • Classification

    • Area Office Support (EQRS only)

  2. Exam Paper is reviewed to measure and improve the quality of cases worked by the Exam Operation.

  3. For the review of Earned Income Tax Credit and Discretionary Programs Quality Analysts and Managers will primarily use IRM 4.19.10, Examination General Overview, IRM 4.19.13, General Case Development and Resolution,IRM IRM 4.19.14, EITC/Revenue Protection Strategy, IRM 4.19.15, Discretionary Programs, IRM 4.19.18, Quality Review Program, IRM 4.19.21, Clerical, IRM 4.10.12, Frivolous Return Program and IRM 4.10.15, Report Generation Software. This list is not all inclusive.

  4. For the review of the Flow Through Programs, Quality Analysts and Managers will primarily use IRM 4.29, partnership Control System and IRM 4.31, Pass-through Entity Handbook during their review of TEFRA cases.

21.10.1.5.13.1  (10-01-2011)
Roles and Responsibilities of the Exam Paper Quality Analyst

  1. Exam Paper Quality Analysts will use the Exam Paper skip interval to select sample cases each day from the previous day’s closures.

  2. Exam Paper Quality Analysts will complete an unbiased, consistent, and accurate review of closed Exam Operation paper cases, covering all technical, computational, procedural, and professional actions taken. Review the entire case file, including any clerical processes to identify the actions taken.

  3. DQ any adjustment that will result in an erroneous assessment, abatement, or refund. See IRM 2.4.5, Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System.

  4. For each case reviewed, complete an NQRS/EQRS DCI, and all appropriate attribute fields, 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.

  5. 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 21.10.1.2.7.3

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

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

    1. Identifying most frequently made defects and the top five Customer Accuracy Drivers by SPRG

    2. Analyzing root causes of defects

    3. Reviewing guidelines or sampling procedures

    4. Reviewing methods used to capture needed information

21.10.1.5.13.2  (10-01-2011)
Definition of Exam Paper Product Line

  1. Exam Paper is defined as any paper case closed by the Examination Operation. This includes agreed, no change, 90-day default, appeals, fraud, reconsiderations, etc. that are examined and/or adjusted, and closed in the Exam Operation.

  2. Exam Paper is based on three primary sources:

    • The Earned Income Tax Credit Program

    • Discretionary Programs

    • Flow Through Programs

  3. Additionally, Exam Paper includes the nationally mandated local review of Classification cases.

  4. See IRM 4.19.18, Quality Review Program for Campus Exam Operation quality review procedures, including descriptions of other mandatory local Campus Exam Operation reviews.

  5. 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.

21.10.1.5.13.3  (10-01-2011)
Sample Procedures for Exam Paper

  1. Statistics of Income (SOI) Staff develops sampling plans for Exam Paper.

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

  3. The analyst must sample and review the complete closed Exam Paper case, (after all input actions are completed), including any clerical process performed on the product.

  4. National Review will consist of a random sample of cases, based on the skip interval outlined in the sampling plan. The exact case must be pulled based on the skip interval.

    Note:

    All closed cases must be made available for sampling, regardless of any prior reviews. This includes cases subject to 100% review, OJI and managerial reviews.

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

    Note:

    If the work is submitted in a random order the cases should be selected in that same random order.

  6. SOI does not develop a sampling plan for EQRS reviews.

  7. Local reviews are not performed for the national measure of the Exam Paper product line; 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 improvement of the product line. SeeIRM 21.10.1.3.1 for more information on local reviews.

21.10.1.5.13.4  (10-01-2008)
Exam Paper Measures

  1. Exam Paper 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.

21.10.1.5.14  (10-01-2008)
Innocent Spouse Paper Product Line

  1. Innocent Spouse Paper is a separate product line review on NQRS and is reviewed within the Embedded Quality system. There is one Specialized Product Review Group (SPRG) under the Innocent Spouse Paper Product Line: Innocent Spouse Paper.

  2. Innocent Spouse Paper is reviewed to measure and improve the quality of cases worked by the Cincinnati Centralized Innocent Spouse Operation (CCISO).

  3. Analysts and managers will use the IRM 25.15, Relief from Joint and Several Liability, during their review of Innocent Spouse cases as well as Document 6209, IRM 21.3 ,Taxpayer Contacts, Revenue Procedures, Treasury Regulations, Internal Revenue Code sections 6013, 6015 and 66, IRM 21.10.1 and the Innocent Spouse Quality Job Aid will be used during the review of Innocent Spouse cases.

  4. Analysts must be knowledgeable of the innocent spouse law under IRC sections 6013, 6015 and 66, be well informed of pertinent policies and procedures and be cognizant of the mission of the Innocent Spouse Program to fairly and consistently apply the innocent spouse relief provisions.

  5. Innocent Spouse is reviewed under the auspices of Andover PAS.

21.10.1.5.14.1  (10-01-2009)
Roles and Responsibilities of the Innocent Spouse Analyst

  1. Innocent Spouse Analysts will use the Innocent Spouse skip interval to select sample cases each day from the previous day's closures.

  2. Innocent Spouse Analysts will complete an unbiased, consistent, and accurate review of closed Innocent Spouse cases, covering all technical, computational, and procedural actions taken.

  3. Review the entire case file to identify the actions taken.

  4. For each case reviewed, complete a NQRS/EQRS Data Collection Instrument (DCI), and all appropriate attribute fields, 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.

  5. 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 21.10.1.2.7.3.

  6. Input the review data daily using NQRS.

  7. Rebuttal cases that cannot be resolved between PAS and the unit manager 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.

  8. Using command code ISTSR, the analyst will update the Innocent Spouse Tracking System (ISTS) to stage 09 and/or stage 30 with the appropriate activity code. See IRM 25.15.14, Innocent Spouse Tracking System Inventory Validation Instructions for further discussion of ISTS.

  9. Refer to the Embedded Quality Website, http://eq.web.irs.gov/ weekly to glean updated information on the use of attributes as they pertain to Innocent Spouse, obtain the latest Quality Gram, review the Issues Log, etc.

  10. In a monthly report, which is to be shared with the Cincinnati Centralized Innocent Spouse Operation, (CCISO), provide suggestions for improvement by:

    1. Identifying most frequently made defects and top five Customer Accuracy drivers by SPRG

    2. Analyzing root causes of defects

    3. Reviewing guidelines or sampling procedures

    4. Reviewing methods used to capture needed information

21.10.1.5.14.2  (04-08-2008)
Definition of Innocent Spouse Product Line

  1. Innocent Spouse is defined as any paper case closed by Cincinnati Centralized Innocent Spouse Operation (CCISO). This includes appealed and closed cases.

  2. Innocent Spouse is based on three primary sources:

    • Form 8857, Request for Innocent Spouse Relief

    • Substitute Document for Form 8857, containing all required information

    • Congressional cases

  3. See IRM 25.15.10, Review of All Cases with Relief from Joint and Several Liability Issue for Review of all Cases with Relief from Joint and Several Liability issues.

  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.

21.10.1.5.14.3  (10-01-2011)
Sample Procedures for Innocent Spouse

  1. Statistics of Income (SOI) Staff develops sampling plans for Innocent Spouse Paper at the request of the Quality Performance Measurement staff (QPM). Samples are valid at the site and national level on a quarterly basis.

  2. All closed cases are to be available to PAS for sampling. This includes cases subject to 100% review, OJI and managerial review.

  3. SOI does not prepare a sample plan EQRS reviews.

  4. 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.

  5. Local reviews are not performed for the national measure of the Innocent Spouse product line and therefore are not included in the sampling plan. However, PAS 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.

21.10.1.5.14.4  (10-01-2003)
Innocent Spouse Measures

  1. Innocent Spouse 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 Balance Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.5.15  (10-01-2009)
Tax Law Paper Product Line

  1. The Tax Law Paper Product line will be reviewed to measure and improve the quality of our responses to the taxpayers' tax law, technical and procedural questions.

  2. The Tax Law Paper Product Line consists of one Specialized Product Review Group (SPRG): Electronic Tax Law Assistance (ETLA).

21.10.1.5.15.1  (10-01-2006)
Definition of ETLA SPRG

  1. ETLA is defined as any tax law or procedural inquiry received via the IRS Website (Digital Daily/Mailman System).

21.10.1.5.15.2  (10-01-2008)
Sample Procedures for ETLA

  1. SOI staff develops sampling plans for E-Mail monitoring at CQRS. Samples from CQRS are valid nationally on a bi-monthly basis.

  2. 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 IRM 21.10.1.3.1.1.

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

21.10.1.5.15.3  (10-01-2006)
Tax Law Paper Measures

  1. Tax Law Paper 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.

21.10.1.5.16  (04-08-2009)
TE/GE Correspondence Product Line

  1. TE/GE Correspondence reviewed in Cincinnati is a separate product line review on NQRS and is reviewed within the Embedded Quality system. The TE/GE Correspondence product line consists of one Specialized Product Review Group (SPRG).

  2. TE/GE Correspondence is reviewed to measure and improve the quality of cases worked by the TE/GE Correspondence Unit.

  3. Analysts and managers will use the Quality Job Aids for TE/GE Correspondence, and IRM 21.10.1 during their review of TE/GE Correspondence cases.

21.10.1.5.16.1  (10-01-2007)
Roles and Responsibilities of the TE/GE Correspondence Analyst

  1. TE/GE Correspondence Analysts will use the TE/GE Correspondence skip interval to select sample cases each day from the previous day's closures.

  2. TE/GE Correspondence Analysts will complete an unbiased, consistent and accurate review of closed TE/GE Correspondence Unit paper cases, covering all technical, procedural, and professional actions taken.

  3. DQ any letter that will result in erroneous information being sent to a Taxpayer. See IRM 2.4.5, Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and QRIND for the Quality Review System.

  4. Review the entire case file, including any clerical processes to identify the actions taken. Ensure there is a corresponding annotation on the history sheet that includes all the required information (date, time, explanation of actions taken) and that the workpapers thoroughly support the conclusion of the case.

  5. For each case reviewed, complete an NQRS/EQRS DCI, and all appropriate attribute fields, 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.

  6. Enter the word FLASH in Remarks in the Finish section of the DCI to designate an error case that requires immediate corrective action by the site. Return the case to the examiner's Manager for correction. See IRM 21.10.1.7.7, EQRS/NQRS Remarks Section for more information.

  7. Input the review data daily using NQRS.

  8. Refer to the Embedded Quality Website, http://eq.web.irs.gov/ weekly to glean updated information on the use of attributes in the TE/GE Correspondence Unit, obtain the latest Quality Gram, review the Issue Log, etc.

  9. In a monthly report, which is to be shared with the TE/GE Correspondence Unit, 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

21.10.1.5.16.2  (10-01-2007)
Definition of TE/GE Correspondence Product Line

  1. TE/GE Correspondence is defined as any paper case closed by the TE/GE Correspondence Unit. This includes all paper correspondence received directly from a Taxpayer or a telephone call reduced to writing via Form 4442 closed in the TE/GE Correspondence Unit.

  2. TE/GE Correspondence is based on two primary sources:

    • Direct Taxpayer Correspondence

    • Form 4442 referrals

21.10.1.5.16.3  (10-01-2007)
Sample Procedures for TE/GE

  1. Statistics of Income (SOI) Staff develops sampling plans for TE/GE Correspondence.

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

  3. The analyst must sample and review the complete closed TE/GE Correspondence case, (after all input actions are completed), including any clerical process performed on the product.

  4. National Review will consist of a random sample of cases, based on the skip interval.

    Note:

    All closed cases are to be available for sampling, regardless of any prior reviews. This includes situations where a 100% or managerial review has been performed (trainees, etc.).

  5. SOI does not develop a sampling plan for managers to use during the EQRS evaluative review process. See Note above.

  6. Local reviews are not performed for the national measure of the TE/GE Correspondence product line and therefore are not included in the sampling plan. However, if time and staffing permits, the 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.

21.10.1.5.16.4  (10-01-2007)
TE/GE Correspondence Measures

  1. TE/GE Correspondence 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.

21.10.1.6  (10-01-2007)
Field Assistance Work Product Line

  1. Field Assistance managers use the Embedded Quality Review System (EQRS) to review counter contacts on Tax Law, Accounts, Return Preparation, and Procedural issues. These reviews are to measure individual employee performance. Refer to the IRM 1.4.11, Field Assistance Guide for Managers for more information.

  2. NQRS is the database for quality review to measure organizational performance.

21.10.1.6.1  (10-01-2006)
Field Assistance Embedded Quality Roles and Responsibilities

  1. Details about the Roles and Responsibilities for Field Assistance Embedded Quality can be found in IRM 1.4.11, Field Assistance Guide for Managers.

21.10.1.6.1.1  (10-01-2007)
Field Assistance Area Quality Analyst (AQA)/Headquarters Quality Assurance Analyst (HQA)

  1. The HQA is responsible for the overall planning, administration, and evaluation of the quality-related sections of the Site Level Business Plans. The HQA will identify problems and work with management to solve them.

  2. The review process, when combined with CQRS data and other functional data, will assist the HQA in evaluating the overall quality of operations and making recommendations for improvement.

  3. The AQA will serve as the Quality (QA) Analyst for the Area, ensuring that designated quality resources are used to focus on quality improvement efforts.

    Note:

    Results of reviews performed by the CQRS staff are not to be used in employee evaluations. Timely managerial EQ reviews of the same contacts may, however, be used to evaluate an employee's job performance, as usual.

  4. The AQA/HQA will maintain the integrity and quality of the QR system by monitoring and reviewing the NQRS results.

  5. By using trend analysis, the AQA/HQA will determine the causes that adversely affect quality. The AQA/HQA will assist the management team in initiating programs for employees to improve their quality of service. It is important that lines of communication remain open among the AQA/HQA, the QR team, and management in order to identify problem areas, take appropriate corrective actions, and re-evaluate quality to ensure that corrective actions result in improved quality.

  6. The AQA/HQA will act as the liaison between the CQRS staff and management and is responsible for communicating quality information to all managers in the Area.

  7. The AQA/HQA will identify training needs and recommend to the Training Coordinator and/or management, the type of training needed (such as on-the-job training, online courses, informal workshops, or classroom instruction), and assist in the development of additional training exercises and workshops to meet those needs.

  8. The AQA/HQA and the CQRS staff will be responsible for the protection of NQRS DCIs and any supporting documentation from legacy systems. All documents and information (including taxpayer information) seen, heard, or handled must remain secure and confidential.

  9. The AQA will serve as the Embedded Quality liaison with managers.

  10. The AQA will work with managers to recognize and reward quality at all levels (e.g., employee-of-the-month, Quality Honor Roll, etc.), using the National Agreement for guidance.

  11. The AQA/HQA will be responsible for working with the Training Coordinator and/or management to ensure that EQ training is made available to all who need it.

21.10.1.6.1.2  (10-01-2008)
Field Assistance Quality Analyst

  1. For Field Assistance Accounts, Return Preparation, Procedural and Tax Law product lines identified in this IRM, the CQRS quality analyst will thoroughly review and code sample cases using the guidelines in this IRM.

  2. The quality analyst performs an unbiased, consistent, and accurate review of the Tax Law, Accounts, Procedural and Return Preparation SPRGs.

  3. The quality analyst provides the Headquarters Quality Analyst (HQA) with:

    • Any cases identified for rework,

    • Monthly analysis of types of errors identified during review.

  4. The quality analyst will provide the HQA or National Support Staff, as applicable, with recommendations for corrections/improvements on:

    • IRM 21.10.1

    • Embedded Quality Review Training Material

    • The NQRS DCI

  5. The quality analyst will:

    1. Identify the defect and code the appropriate attribute for that particular action, while considering the root cause of the defect; a single erroneous action on one DCI should usually not be coded with "N" in multiple attributes (avoid ripple/trickle down effect).

    2. Review work using valid sampling techniques.

    3. Use consistent review techniques.

    4. Have a knowledge of all equipment used in reviewing.

    5. Record complete review results using the NQRS DCI.

    6. Report all problems to the HQA and/or CQRS Manager.

    7. Measure performance against established quality standards in the IRM, publications, and other approved reference sources.

21.10.1.6.2  (10-01-2010)
Definition of Field Assistance Product Line

  1. The Field Assistance Product Line includes four Specialized Product Review Groups (SPRGs). They are:

    1. Return Preparation – This SPRG should be used whenever the employee directly prepares a complete tax return for a customer. This includes a contact with multiple issues that has a direct return preparation or screening for 1040 return prep.

    2. Accounts – This SPRG should be used whenever the employee accesses IDRS and discloses or is required to disclose and account information, or input or refer any account adjustments and the contact is not Return Preparation (defined above).

    3. Tax Law – This SPRG should be used whenever the customer contact involves only a tax law issue.

    4. Procedural - This SPRG should be used whenever the contact involves a procedural component and does not fall into one of the definitions for the other SPRGs.

    Note:

    The national sample will be reviewed under the same SPRG from which the contact was pulled.

  2. Managers should use the "SPRG Flowchart" Job Aid in order to select the correct SPRG. This Job Aid can be found on the EQ Home Page under Job Aids, Field Assistance.

21.10.1.6.3  (10-01-2007)
Sample Procedures for Field Assistance Analysts

  1. A sample for national review of Field Assistance counter work will be selected by the Contact Recording software. The sampled contacts will be reviewed by the CQRS staff and input to the National Quality Review System (NQRS). See IRM 21.10.1.6, Field Assistance Work Product Line, for more information.

  2. Local reviews are not performed for the national measure for the Field Assistance product lines and therefore are not included in the sampling plan. However, Areas may want to perform local reviews to aid in the quality improvement of the product line. See IRM 21.10.1.3.1 Quality Review Sampling Guidelines for more information on local reviews.

21.10.1.6.4  (10-01-2007)
Field Assistance Measures

  1. Field Assistance 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. For more information on the measures, See IRM 21.10.1.2 , "What is Quality Review?"

21.10.1.7  (10-01-2005)
Embedded Quality Review System (EQRS)/National Quality Review System (NQRS)

  1. The Embedded Quality Review System (EQRS) is an on-line database accessed through the IRS Intranet. Managers will use EQRS and the EQRS Data Collection Instrument (DCI) to input case analysis results. Managers will also use EQRS to generate employee feedback reports, standardized and ad hoc reports. For a list of Product Lines and Specialized Product Review Groups (SPRG) covered by EQ, See IRM 21.10.1.2

  2. National and local quality analysts for all product lines will use a system that mirrors EQRS for inputting reviews and generating reports. This system is called National Quality Review System (NQRS). Since the systems are virtually identical, they will be discussed together here.

    Note:

    Managerial review results will not be combined with Quality Review results. The systems will maintain separate databases.

  3. NQRS must be used for all product reviews and EQRS is reserved for employee reviews. Local analysts performing product reviews must use NQRS to input those reviews. Local analysts performing evaluative or non-evaluative employee reviews on behalf of a manager may use EQRS only for those employee reviews. The data on the two systems is never combined, but the same trending information is available on both systems using ad hoc reports.

21.10.1.7.1  (02-28-2011)
EQRS/NQRS Passwords

  1. EQ users will need a password to access EQRS. To get a password for the first time, use the On-line 5081 process. Once the user's manager approves the request, it will be routed automatically to the Site System Support Coordinator (SSC) who will verify the user's permission level. See Exhibit 21.10.1-3 for EQRS permission levels) and will add the user to the system. An automated e-mail from On-line 5081 will be generated asking the user to sign the EQRS 5081 and retrieve the default password. The user will be asked to change the password when logging on to the EQRS system the first time.

  2. When the user no longer needs access to EQRS, the manager will go into On-line 5081 and delete EQRS as an application from the user's list of approved applications, which sends an e-mail to the SSC advising that the user needs to be deleted from the system. The SSC will then either delete the user or change the status back to employee (any reviews will remain in the system).

  3. Reviewers need a password to access NQRS. To obtain a password for the first time, use the On-line 5081 process. Follow the on-line instructions to complete the form. Please select one of the NQRS permission levels. See Exhibit 21.10.1-4.

  4. NQRS analyst access is determined by the SPRG(s) reviewed. The On-line 5081 for analysts must include the Analyst's IDRS (or other identifying) number to be used as the analyst number, the permission level needed, each of the SPRG(s) to be reviewed (for both local and national reviews), as well as the site(s) for which analyst access is needed. Any non-analysts should just note the permission level needed. All of this information should be included in the Instructions section of On-line 5081. Once your manager approves the request, it will be routed automatically to the National Support Staff who will verify your permission level and add you to the system. You will then receive an automated E-mail from On-line 5081 asking you to sign your OL–5081 and retrieve your default password.

  5. Enter your login (SEID) and your default password the first time you login to the NQRS site. You will then be asked to change your password from the default. Your new password must be at least 8 characters long and satisfy three of the following conditions:

    • Uppercase alpha character

    • Lowercase alpha character

    • Numeric character and/or

    • Special character (optional)

    Protect your new password as you would any other official IRS password.

  6. Dual users (who use both EQRS and NQRS) will need only one password for both systems.

  7. When you no longer need access to NQRS, use the On-line 5081 system to submit a request for removal from the system.

  8. If you need to change your EQRS or NQRS permission level (i.e., from Lead to Manager or from Data Reader to Site Analyst), use the On-line 5081 system to request the modification to your user profile. If you ONLY need to change the SPRGs to which you have access, send an E-mail to the National Support Staff to update your user profile.

  9. Users are required to periodically change their EQRS/NQRS password. Every six months, the system will automatically prompt you to update your password at the login screen.

  10. Users who have not logged into EQRS/NQRS for 45 days will automatically have their account locked. You must complete an On-line 5081 to request a password reset before you can regain access to the system.

  11. Users who have not logged into EQRS/NQRS for 90 days will automatically have their account removed. You must complete an On-line 5081 to add the appropriate application(s) back to your list of approved applications. If you previously had access to both EQRS and NQRS, you must complete an On-Line 5081 request for each system.

  12. Users who have three consecutive unsuccessful logon attempts will have their passwords locked. If they previously answered the security questions they will be able to reset their passwords.

  13. To access the On-line 5081, open the Embedded Quality Website Home Page and click on the Form 5081 link. This will take you to https://ol5081.enterprise.irs.gov/ .

21.10.1.7.2  (10-01-2006)
Accessing EQRS/NQRS

  1. The first step in accessing EQRS/NQRS is to open the Internet browser. Follow standard procedures to open Internet Explorer. To access EQRS or NQRS, type: https://ol5081.enterprise.irs.gov/ or use the link on the EQ Website. This address is subject to change. Your EQRS System Support Coordinator or Headquarters Quality Analyst will provide the current Intranet address for the EQRS/NQRS login screen.

  2. Select the EQRS/NQRS [Main Menu] link from the opening screen. After selecting the EQRS/NQRS Main menu link, a message box will appear regarding unauthorized access. Click [OK] to acknowledge.

  3. The user will enter their User ID (SEID) and Password in the EQRS/NQRS Logon Dialog box, then press [Enter] or click on the [Connect] button. If the user has successfully entered the login information, a menu will appear to select EQRS or NQRS. If an error occurs, the system will give the user an opportunity to try again. If the user has access to both EQRS and NQRS, the user will be asked to choose which portion the user wishes to enter.

  4. The user's system profile determines which actions are allowed to be performed on EQRS/NQRS. The profile is determined by the job function. For example, managers can input and edit reviews and run reports for their own team, and can also see Department/Territory level and above reports for all sites. Quality analysts/analysts can access the DCI to enter and edit review data and to run reports. See Exhibit 21.10.1-3 for a listing of user access levels for EQRS and Exhibit 21.10.1-4 for a listing of user access levels for NQRS.

  5. If a user regularly uses EQRS/NQRS to perform work that is not included in the user's profile, submit an On-line 5081, including a justification, to adjust the permission level.

  6. If the user has problems accessing or using EQRS, contact the EQRS System Support Coordinator. If the user has problems accessing or using NQRS, contact the National Support Staff.

21.10.1.7.3  (10-01-2006)
EQRS/NQRS Measures

  1. There are five EQRS/NQRS measures:

    • Customer Accuracy

    • Regulatory Accuracy

    • Procedural Accuracy

    • Professionalism

    • Timeliness

  2. Customer Accuracy: giving the correct answer with the correct resolution. "Correct" is measured based upon the customer receiving a correct response or resolution to the case or issue, and if appropriate, taking the necessary case actions or disposition to provide this response or resolution and does not take into consideration any additional IRS issues or procedures that do not directly impact the taxpayer's issue or case.

  3. Regulatory Accuracy: adhering to statutory/regulatory process requirements when making determinations on taxpayer accounts.

  4. Procedural Accuracy: adhering to non-statutory/non-regulatory internal process requirements.

  5. Professionalism: promoting a positive image of the Service by using effective communication techniques.

  6. Timeliness: resolving an issue in the most efficient manner through the use of proper workload management and time utilization techniques.

  7. The EQRS/NQRS measures are calculated based on defects per opportunity. As an example, if 10 attributes are applicable in the Regulatory Accuracy bucket for a particular call/case, and 8 of them are correctly handled, the Regulatory Accuracy score is 8 correct out of 10 opportunities, or 80%.

  8. The scores for the five buckets are never combined with each other to create one overall quality score; they stand on their own. The buckets are also not weighted to give one bucket more weight than the others.

  9. The scores for each bucket for an individual DCI are calculated at the time the DCI is submitted as "finished" . Reports can be generated to show cumulative scores for each of the five buckets for various levels of the organization, product lines, SPRGs, case types, etc.

  10. The Customer Accuracy, Professionalism, and Timeliness measures are reported to the Commissioner as Quality measures. The Customer Accuracy measure is also reported externally to our stakeholders (Congress, GAO, etc.). The Regulatory Accuracy and Procedural Accuracy measures are internally reported process measures - reported to Site Directors and other levels of management along with the other three measures.

  11. Review the Master Attribute Job Aid (MAJA) or the Quality Job Aid on the EQ Website or from Help within the database for more information on the quality attributes, attribute groups, assignment to buckets, and mapping to employee critical job elements.

21.10.1.7.4  (10-01-2006)
EQRS/NQRS DCIs

  1. The DCI is divided into twelve sections:

    • Header Fields

    • Opening/Taxpayer Identification Attributes

    • Research/Refer Attributes

    • Collection Attributes

    • Exam Attributes

    • Tax Law Attributes

    • Compute/Determine Attributes

    • Input/Resolution Attributes

    • Closing: Final Input/Explanations Attributes

    • Professionalism Attributes

    • Timeliness Attributes

    • Remarks

  2. To make the review input process easier for managers and analysts, a "Smart DCI" has been created for each product line or SPRG. The Smart DCI will only display the most commonly used attributes applicable to the SPRG you select to review.

  3. In reviewing a case, if you need to bring up additional rarely coded attributes that are not on the Smart DCI, you may do so by clicking on the "TOTAL Attributes" button within the attribute group screen. This will bring up the Total DCI for your SPRG.

  4. See the Master Attribute Job Aid (MAJA) or the Quality Job Aid on the EQ Website for job aids for each product line or SPRG giving operational definitions for each attribute on that product line's or SPRG's Smart DCI, as well as functional examples for clarification.

21.10.1.7.5  (10-01-2011)
EQRS/NQRS DCI Header

  1. The Header section is the first section of the DCI that the manager or analyst will complete. This section captures general information about the calls/cases you review for case identification purposes. The Header is "smart" , only showing the fields applicable to the SPRG you are reviewing. The Header fields are not numbered.

  2. All header fields in both EQRS and NQRS have been identified as Required, Discretionary or Optional depending on the SPRG. Required fields must be input prior to having a complete DCI. Discretionary fields do not have to have a value, but the user will receive a reminder at the Finish Screen if they are not coded. Optional fields are not required and no reminder will be displayed if not coded.

  3. The Header field "Systemic Error" is used to identify if a defect attribute is coded due to a systemic failure. The defect in question would NOT be due to employee’s action. The defect should not be identified as a "Systemic Error" if the Operation has the capability to correct the error (i.e. by manual input). If HQ establishes a "workaround" for the system failure, the defect would not be identified as a "Systemic Error" .

  4. See Exhibit 21.10.1-5 for a complete list of EQRS and NQRS header fields.

21.10.1.7.6  (10-01-2008)
EQRS/NQRS Quality Attributes

  1. Quality Attributes, like header fields, are also "smart" by DCI. The "total" DCI for an SPRG includes the smart attributes as well as other attributes identified as being used occasionally by the SPRG. To view these additional attributes, it is necessary to expand the DCI screens.

  2. Quality Attributes identify specific aspects of a case that may need to be considered. Refer to the Operational definition of each attribute to determine if there is an opportunity on the case currently being reviewed to meet or not meet the quality standards of the attribute. If a specific attribute is applicable to the event being reviewed, then it is either coded Y (Meets Quality Standards) or N (Does not Meet Quality Standards). If there are no opportunities for the standards measured by the attribute to be met or not on the case being reviewed. it should be left as I (Inapplicable). Some attributes are required depending on the SPRG being reviewed. These attributes are identified as such on the Quality Job Aids and the MAJA and are identified in bold on the DCI.

    Note:

    Attributes must have an equal chance of being coded Y or N. Procedural attributes should only be coded if the action is required by the IRM. Regulatory attributes should only be coded if the employee is required to know and use the IRM regulation when answering /addressing the taxpayer's/customer's question or issue.

  3. It is important to provide as much feedback as you can about each case you review; therefore, you should mark every attribute that applies to the case, whether the attribute is correct or incorrect. It is vital that you identify all errors. This type of detailed review feedback will help sites identify why errors are occurring and determine the best ways to prevent them in the future.

  4. Attributes are organized into 10 categories for ease of input. The categories follow the process flow of a typical case as much as possible. The categories are:

    • Opening/TPI

    • Research/Refer

    • Collection

    • Exam

    • Tax Law

    • Compute/Determine

    • Input/Resolution

    • Closing: Final Input/Explanation

    • Professionalism

    • Timeliness

  5. See Exhibit 21.10.1-6 for a complete list of EQRS and NQRS attributes.

21.10.1.7.6.1  (10-01-2008)
Customer Accuracy Drivers

  1. Attribute 715 Customer Accuracy will be rated on each contact unless the event being reviewed is internal work that would never have impact on the taxpayer/customer. If this is the case, code attribute 718, Met Internal Requirements. Attribute 718 was created with the intention that no matter what the employee did, right or wrong, the customer would never be impacted. See Exhibit 21.10.1-9 and Exhibit 21.10.1-10 for assistance with coding attributes 715 and 718.

  2. Attribute 715 Customer Accuracy should never be coded "N" by itself. There should be another Regulatory and/or Procedural attribute that is causing the Customer Accuracy error. These other attributes are referred to as "Customer Accuracy Drivers." It is these "driver attributes" that we will focus on when trying to make improvements. Prior to the completion of the DCI, a window will appear showing all of the attributes that were coded "N" during the review. In order to complete the DCI, a decision must me made to determine the core defect causing attribute 715 to be coded "N" . You can choose multiple drivers of Customer accuracy; however you must choose a minimum of one attribute to define the reason for coding attribute 715 an "N." When selecting the driving attribute, consider the following:

    • What specific attribute(s) had a direct affect on the decision to code attribute 715 an "N" ?

    • Is this the primary attribute that, if corrected, would improve the Customer Accuracy defect?

    Note:

    For Accounts Management, Electronic Products and Services Support and Field Assistance, the Professionalism and Timeliness attributes cannot be selected as Customer Accuracy Drivers.


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