-
This section provides guidelines, instructions, objectives and reporting requirements for the Stakeholder Partnerships, Education and Communication (SPEC) programs. It is to be used by SPEC territory managers, tax consultants, analysts, and other Internal Revenue Service (IRS) employees who implement SPEC programs.
-
IRM 22.30.1 is provided to all headquarters, area, and territory SPEC employees, and must be distributed in all territory offices and training offices.
-
SPEC is the outreach and education function of Internal Revenue Service’s Wage and Investment (W&I) Division. SPEC’s mission is to assist taxpayers in satisfying their tax responsibilities by building and maintaining partnerships with key stakeholders who also seek to create and share value by informing, educating, and communicating with our shared customers.
-
SPEC achieves its mission by combining resources and goals with other organizations for better access to lower income populations in local communities. This approach is known as a "leveraged" approach. That is, it places an emphasis on partner involvement and introduces relationship management as a key element in its operations.
-
SPEC’s partners are organizations of all types—corporate, faith-based, non-profit, educational, financial, and government—that share the same customer base as SPEC. SPEC’s customers are people who file individual income tax returns (Forms 1040).
-
Community coalition members work together to help lower income people in their own neighborhoods. As such, the coalitions have greater access to taxpayers, higher potential for expanded resources, and own the important intangibles of taxpayers’ credibility and trust. By working with the coalitions SPEC is able to more effectively achieve its mission.
-
SPEC uses a three-pronged approach to serving the W&I taxpayer: tax awareness and education, tax preparation, and financial literacy.
-
Tax awareness and education -Coalitions often reach out with helpful tax information to people who can benefit from it. Partners in coalitions educate families about tax issues like the Earned Income Tax Credit (EITC), filing responsibilities, and locations of tax assistance, among others.
-
Tax return preparation - Working together to help people get their tax returns prepared is the second component of SPEC’s approach. SPEC’s well known volunteer tax preparation programs (Volunteer Income Tax Assistance and Tax Counseling for the Elderly) draw eager responses from community leaders who have common goals and customers. Many coalitions are formed by partners who bring existing social or tax services to the table. Community Action Agencies and senior citizen organizations, for example, may bring volunteers and expertise so that a coalition’s centralized VITA site can be open five days a week for everyone from students to the elderly.
-
Financial literacy - Encouraging financial responsibility is the third component of SPEC’s three-pronged approach to coalition building. SPEC and its partners educate low income taxpayers to asset-building opportunities. For example, banks and credit unions that are coalition members may offer incentives for low- to moderate-income workers to open bank accounts, encouraging families to use a portion of their tax refunds to begin saving. Incentives like this often present an affordable way for taxpayers to begin asset building
-
-
In conjunction with partnering organizations, SPEC sponsors several programs that are designed to reach the W&I taxpayer from the high school level to retirement age with information and tax return assistance.
-
SPEC programs are in compliance with Section 504 of the Rehabilitation Act of 1973, which states that the IRS has a legal obligation to ensure that taxpayers with disabilities have an equal opportunity to participate in or enjoy the benefits of an IRS activity or program.
-
SPEC program materials developed or revised after 1/1/95 contain language stating that, "Upon request, accommodations for persons with disabilities will be provided by sponsoring organizations in cooperation with the IRS" . The IRS materials provided via Electronic Information Technology (EIT) after June 21, 2001 will meet the requirements of Section 508 of the Rehabilitation Act (29 U.S.C 794d), as amended by the Workforce Investment Act of 1998 (Pub. L. No. 105–220, Sec. 408(b) 112 Stat. 936, 1202, (Aug. 7, 1998).
-
The following is a list of commonly used acronyms & abbreviations in SPEC.
Acronyms & Abbreviations Description AAPA Advance Acquisition Planning Agreement AD Area Director ADC Area Distribution Center AEITC Advance Earned Income Tax Credit AFS Automated Financial System AFTC Armed Forces Tax Council BOD Business Operation Division BPR Business Performance Review BSM Business Systems Modernization BSP Business Systems Planning BSSO Business Systems Security Office CAF Centralized Authorization File CAPS Computer Assisted Publishing System CARE Customer Assistance, Relationships and Education CBA Cash By Appropriation CBOP Community Based Outlet Program CBP Community Based Partnership CE Communications and Education CFP Customer Funded Project CFR Code of Federal Regulations CONOPS Concept of Operations CRA Community Reinvestment Act CSIRC Computer Security Incident Response Capability CTC Child Tax Credit CUES Cross-unit Executive Support CVC Corporate Volunteer Council C-VITA Condensed Volunteer Income Tax Assistance DCM Distribution Channel Management E&PD Education and Product Development EA Enterprise Architecture E-Filing Electronic Filing EFIN Electronic Filing Identification Number EFTPS Electronic Federal Tax Payment System EITC Earned Income Tax Credit EONS Electronic Online-Output Network System ERO Electronic Return Originator EROLS Electronic Return Originator Locator Service ESC Executive Steering Committee E-Services Electronic Services ETA Electronic Tax Administration ETIN Electronic Transmitter Identification Number EUP Employee User Portal FAQ Frequently Asked Question FDIC Federal Deposit Insurance Company FICA Federal Insurance Contributions Act FISMA Federal Information Systems Security Act FTE Full Time Equivalent FMR Field Media Relations FO Field Operations FRC Federal Records Centers GAAP Generally Accepted Accounting Principles GAO Government Accountability Office HHS Health and Human Services HQ Headquarters HRConnect Human Resources Connection ICPC Internet Content Process Coordinator IDA Individual Development Account IMDDS Internal Management Document Distribution System IMPR Imprest Fund (Convenience Checks) IMS Individual Marketing Services IMT Inventory Management Tool IRC Internal Revenue Code IRM Internal Revenue Manual IRS Internal Revenue Service ITAMS Information Technology Asset Management System ITIN Individual Tax Identification Number ITRAK Information Tracking System JAMES Joint Audit Management Enterprise System JV Journal Voucher KETRA Katrina Emergency Tax Relief Act LAN Local Area Network LEP Limited English Proficiency LITC Low Income Tax Clinic LITS Legislative Implementation Tracking System LOU Letter of Understanding MA Management Assistant MOU Memorandum of Understanding MSLA Master Service Level Agreement NAB National Asset Building NACAA National Association of Community Action Agencies NAF National Academy Foundation NCUA National Credit Union Association NDC National Distribution Center NPL National Public Liaison NTE Not To Exceed NTEU National Treasury Employees Union O&A Oversight and Analysis OCN Originator Control Number OLA On-Line Applicants Database OP Operational Priority OPD Organizational Performance Division P&PD Product and Partnership Development PAC Program Activity Code PAT Participants Acceptance Testing PBT Process Based Training PII Personally Identifiable Information PIN-VRPP Password Identification Number - Volunteer Return Preparation Program PLA Property Loan Agreement PM Program Management POA Power of Attorney POC Point of Contact PTIN Preparer Tax Identification Number QAMS Quick Alerts Messaging System QIP Quality Improvement Process QNA Quantity Needs Assessment QNS Quantity Needs Survey RAL Refund Anticipation Loan REFM Real Estate and Facilities Management REO Recognized Employee Organization RIS Request for Information Services RM Relationship Manager RTS Request Tracking System SBU Sensitive But Unclassified SERP Servicewide Electronic Research Program SETR Single Entry Time Reporting SIDN Site Identification Number SL Stakeholder Liaison SOC Span of Control SOI Statistics Of Income SOW Scope Of Work SP&D Strategic Planning and Development SPEC Stakeholder Partnerships, Education and Communication SPIF Single Point Inventory Function SPO Strategic Planning Office SPP Strategy & Program Plan SRM Stakeholder Relationship Management STARS SPEC Taxpayer Assistance Reporting System STCP Student Tax Clinic Program SWAP Service-Wide Action Plan TA Tax Assistor TAC Taxpayer Assistance Center TAS Taxpayer Advocate Service TCC Tennessee Computing Center TCE Tax Counseling for the Elderly TE/GE Tax-Exempt / Government Entities TIGTA Treasury Inspector General for Tax Administration TIN Tax Identification Number TM Territory Manager TPDS Third Party Data Store TPOS Tax Processing Operations Support TC Tax Consultant ULC Universal Location Code UPS United Postal Service USCIS United States Citizenship and Immigration Services UTS Universal Tax System UWA United Way of America VECTA Volunteer Embassy and Consulate Tax Assistance VITA Volunteer Income Tax Assistance VQA Volunteer Quality Alerts VRPP/QIP Volunteer Return Preparation Program/Quality Improvement Program W&I Wage and Investment WebRTS Web Request Tracking System WP&C Weekly Performance & Cost Report XD Executive Development XR Executive Readiness
-
This section provides guidelines on the day-to-day operations of SPEC in both field and headquarter offices. Some additional information can be found in references indicated in each section. Information regarding W&I financial procedures is available at http://win.web.irs.gov/finance.htm
-
The following are due dates to input information into the budget spreadsheets located in SPEC's public folders.
BUDGET ITEM DUE DATES TRAVEL 15th day of each month for all travel expended for the previous month OVERTIME 5 days after the end of each pay period CONVENTIONS Same day as RTS request is FUNDED by FINANCE OFFICE OFFICE SUPPLIES Same day as RTS request is FUNDED by FINANCE VITA1 SUPPLIES Same day as RTS request is FUNDED by FINANCE OFFICE SF-182 must be faxed to Headquarters c/o Program Management and include RTS # on top of SF-182. Call or e-mail Program Management to notify of the fax. OFF-SITE TRAINING Same day as RTS request is FUNDED by FINANCE SPACE Status of all requests must be updated on a bi-weekly basis
-
The following table lists other budgetary due dates
REPORT OTHER DUE DATES BANKCARD HOLDER'S RECONCILIATIONS 28th of each month (To Beckley and to Finance Office) EMPLOYEE SERVICE RECORD REPORT Area offices are responsible to review their area's report on a pay period basis, and take the necessary action to have errors corrected CE 08 and 09 REPORTS (Unliquidated Commitments & Obligations) Area offices are responsible to review their area's report on a monthly basis, and take the necessary action to have funds un-committed and de-obligated (if applicable)
-
For guidance on what is deemed inappropriate use of government purchase cards, travel cards (individual and centrally billed), and the Convenience Check Program go to the following AWSS website: http://awss.web.irs.gov/ess/CCS/Inapp_Use_042304.doc. The guidelines were updated July 10, 2007.
-
Penalties for misuse of a purchase or travel card can be found at http://hco.web.irs.gov/pdf/penalty-credit.pdf- Discipline and Disciplinary Actions - Policies, Responsibilities, Authorities, and Guidance.
-
The Financial Management Code Handbook can be found at http://cfo.fin.irs.gov/SPB/Operational_Guidelines/F.M.Codes/Archives/FY%202006%20Financial%20Management%20Codes%20Handbook.pdf. If questions arise regarding the use of this handbook, please contact your manager.
-
SPEC employees are required to exercise due diligence and adhere to the service wide policies set forth in IRM 10.8.26.4.1.1, Laptop Transit and Travel Security Requirements. In addition to these guidelines, employees are never to store laptops in a vehicle overnight as the laptop is considered unattended.
-
In addition to the lost/stolen IT equipment reporting instructions provided for in IRM 10.8.26.4.2, Incident Reporting Requirements, SPEC employees are required to report lost/stolen equipment via voice mail system and E-Mail to the followings:
-
Director, Stakeholder Partnerships Education and Communication
-
Director, SPEC Field Operations
-
Chief, SPEC Program Management
-
IT Security Policy Analyst, SPEC Program Management
-
IT Security Policy Analyst, CARE Program Management
-
-
Purpose
To provide hiring and staffing guidance in order to ensure that there are sufficient labor dollars and FTE's within SPEC's financial plan. -
Types of actions
All actions affecting hiring and staffing must be approved by headquarters prior to the proposed effective date and the selection notification. The most common actions are:-
New Hires (permanent and temporary NTE)
-
Attrition backfills
-
Details
-
Temporary promotions.
-
-
Guidelines
Requesting official is responsible for reviewing and adhering to guidelines set forth in the National Treasury Employees Union (NTEU) Agreement regarding details and temporary promotions for bargaining unit positions before submitting requests for consideration of approval. All requests require the use of the W&I Hiring Request Form, it can be found at http://win.web.irs.gov/specdocs/Sr_Mgr/HiringApprovalForm.doc approval consideration.Reminder:
Submit a separate request for each action.
-
Time Frame
Response time for all requests is five (5) workdays. -
Staffing Chart
Headquarters will enter all approved hiring and staff changes onto the SPEC staffing chart on a pay period basis. -
Important Reminders
The following are reminders to consider when submitting approval requests-
NO details or temporary promotions can begin or be extended without receiving written approval
-
NO employees or selectees are to be informed prior to receiving the approved request form from headquarters
-
-
Address to FAX Requests
FAX completed hiring request forms for approval consideration to the designated SPEC Program Management analyst at 404–338–9037 or 404-338-8742 -
Approval Process
The following is the approval process for all hiring and staffing requests:Step Action 1 Requesting Official (Originator): -
Prepare W&I CARE Hiring Approval Form
-
Fax the completed form to headquarters Program Management staff for review.
-
Call HQ policy analyst to inform request is being faxed
2 Headquarters Program Management Staff : -
Designated HQ policy analyst quality reviews form and prepares package for final approval of director of SPEC
-
Forward package to chief of Program Management for review
-
Sign the Hiring Request Form (approval/disapproval)
-
Forward to the Hiring Request Form to the appropriate director, e.g., Field Operations, P&PD, or SPEC
3 Director (Field Operations, P&PD, or SPEC): -
Sign the Hiring Request Form
-
If approve - forward to CARE Finance
-
If disapprove - send back to requesting official
4 CARE Finance Lead: -
Confirms availability of funds
-
Signs the Hiring Request Form (approval/disapproval)
-
Forward the Hiring Request Form to SPEC Program Management staff
5 Headquarters Program Management Staff: -
Forwards approved/disapproved Hiring Request Form to requestor
6 Requesting Official (Originator): -
If approved, initiates Payroll Authorization Request (PAR) action on HR Connect with the following routing path:
-
For a field function: Director, SPEC Field Operations must be the 3rd authorizer
-
For a headquarters: Director, Stakeholder Partnerships Education and Communication must be the 3rd authorizer
7 Designated Hiring/Staffing Analyst: -
Inputs approved request information onto the Staffing Changes Record spreadsheet located on the shared drive SPEC public folders
-
-
Instructions for Completing the Hiring Approval Form
The following are the instructions on how to complete the approval form:Step Enter 1 An "X" in the applicable type of action 2