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Part 3. Submission Processing

Chapter 0. General

Section 275. Business Results Measures for Submission Processing Functions (Cont. 2)

3.0.275  Business Results Measures for Submission Processing Functions (Cont. 2)

3.0.275.8 
Other Submission Processing Business Results Measures

3.0.275.8.3 
Refund Interest Measure

3.0.275.8.3.6  (10-01-2007)
Timeframe/Cycle Campuses Can Expect to Begin Receiving Refund Cases

  1. For IMF campuses, the accelerated cycles are 200822 and 200848. The process starts with paying interest in June. Campuses will begin to see data on the 703-71-XX (XX= campus location number) report. Prior to the accelerated cycles, campuses' should process as many Full Paids as possible. It would be to the campuses' advantage after Cycle 21, to verify DIS input date, and work as many correspondence cases and delinquent cases as possible.

  2. For BMF campuses, refunds for certain forms are accelerated several times a year as determined by National Office. These refunds cannot be intercepted.

    BMF Accelerated Cycle Chart
    MFT CYCLE 23C DATE
    02 17 5/5
    05 21 6/2
    02 30 8/4
    02 43 11/3

3.0.275.8.3.7  (10-01-2007)
Refund Interest SMART Database and Homepage

  1. Data is captured weekly per cycle on SMART.

  2. The Refund Interest Homepage on the SMART Database rolled out on May 10, 2002. To access the database enter the link, http://balmeas.enterprise.irs.gov/RefundInt/RefundIntHome.asp. This link will access the Refund Interest Home Page on the SMART Database Business Measures Website, where the various Refund Interest Reports are located. From there, click on the Service Center Reports button at the top of the screen to bring up a screen showing links to a variety of reports.

3.0.275.8.3.8  (10-01-2007)
Refund Interest Paid Reports

  1. The IMF 703-71-XX and BMF 161-01-XX reports are a weekly record (data file) of all the designated sites (XX) individual Refund Interest cases. On Control-D the Refund Interest data comes from the weekly MCC IMF 703-76-13 and BMF 161-06-13 reports, All Forms, Original Settlement reports. These reports lists the total number of refunds with interest issued each cycle for each center and are broken down into five sections. The "Original Settlement Net" is a roll-up report that summarizes four detailed reports:

    • Electronic Returns

    • IRS Initiated (all refunds not requested by taxpayers when filed)

    • Unpostable Returns

    • Service Center Controllable (refunds with interest caused by the Center)

    Refunds will filter down through the reports in this order and be reported on the first report that applies to that refund. The report is cumulative though the calendar year. EONS provides historical data. All of the files are generated at MCC-Dispatch and are posted on Control-D. The files are also sent to the designated Philadelphia Database Developer to be posted out on the SMART Database, so various campuses can access these reports. Combat Zone cases are excluded.

  2. The IMF 703-71-XX and BMF 161-01-XX reports are a weekly record of all the designated site's (XX) individual Refund interest cases. These reports show the actual cases causing refund interest, and include tax periods, DLN's, and whether or not the cases went unpostable, etc. Sites need to obtain and analyze these files.

  3. The IMF 703-71-11 and 703-71-XX (XX indicates the campus file location number) reports, and BMF 161-04-11 and 161-01-XX (XX indicates the campus file location number) reports are accessed from Control-D. These files can be loaded into an EXCEL spreadsheet. The data can be manipulated and sorted to extract a sample from any of the categories for review. These reports show the:

    • Taxpayer Identification Number

    • Refund Amount

    • Principle and Interest Amount

    • Taxpayer Notices Codes

    • Other information Useful for Research and Determining the Causes for Refund Interest Paid.

  4. Each case filters into four categories identified by letters:

    • E- Electronic returns

    • C - Service Center Controllable

    • I - IRS initiated returns

    • U - Unpostables

  5. A series of IMF and BMF reports are posted out on the SMART Database on the Refund Interest Homepage. There are two types of reports, National and Service Center Reports.

  6. The National Report has four different reports available for each campus and cycle. The four Reports are:

    • Cumulative Interest Analysis

    • Interest Causes by Dollar Amount

    • Interest Caused by the Number of Cases

    • Interest Causes Report

    It is extremely important that the campuses focus on their site's interest causes. Interest causes will help campuses decide what areas they need to focus on in lowering interest paid.

  7. The Service Center Reports has 5 different reports available for each campus and cycle. The 5 reports are:

    • IMF/BMF Net Reports

    • IMF/BMF Reversal Reports

    • BMF National Totals Report

    • ELF/Paper Reports

    • Refund Interest Adhoc Query

3.0.275.8.3.9  (10-01-2007)
Refund Interest Contact, Definition and Processing Cycle Pages

  1. The Contact page on the Refund Interest Page Home Page on SMART lists all of the Refund Interest Paid coordinators, their designated campus, telephone number, and E-mail address.

  2. The Definition page list the IMF and BMF definition for Refund Interest Paid.

3.0.275.8.3.10  (12-01-2003)
Refund Interest Processing Cycles

  1. The Processing Cycles page list the processing cycles for each month. See Exhibit 3.0.275-24.

3.0.275.8.3.11  (10-01-2005)
Refund Interest General

  1. The tax rules governing the payment of credit interest on IMF returns are:

    • Interest will be paid on all refunds generated from timely filed processable returns not processed within 45 days of the later of the Return Due Date or Received Date. Interest is computed from the original due date of the return, regardless of any extension of time to file.

    • If IRS initiates an adjustment that results in a refund or credit of an overpayment, interest on the overpayment is computed by subtracting 45 days from the number of days that interest would otherwise be allowed.

  2. Combat Zone refund returns receive credit interest without regard to the 45 day processing period.

  3. Credit interest is generated on returns (with exception to combat zone returns) because of a delay in processing the return. Credit interest is also paid when full paid or balance due returns become refunds during processing. The second rule applies to the full paid returns or balanced due returns, which become refunds when they are processed late.

  4. Recommendations for improvement should be presented after determining the causes and the impact it has on functions in the service.

3.0.275.8.3.12  (10-01-2005)
Requesting Returns

  1. For IMF and BMF case reviews, campuses should, at a minimum, select 12 cases (IMF paper) and (BMF - combined paper and ELF) with the highest amount of refund interest paid per cycle (weekly) from the 703-71-XX IMF Report and 161-01-12 BMF Report.

  2. You may choose to request your returns on IDRS or use a template of a Form 2275, Request for Returns-Expedite. Complete the request and wait to receive returns.

3.0.275.8.3.13  (10-01-2005)
IMF Refund Interest Case Review

  1. Verify that the return was timely filed. If not, compare the received date stamp on return against what was entered by Data Conversion.

  2. Check the return for correspondence. If correspondence is for anything other than W-2s, there should be a correspondence Received Date stamped by Receipt and Control and edited on an edit sheet by Code and Edit.

  3. If return indicates correspondence was sent but no reply was received, "No Reply" should be stamped on the front of the return and no Return Processable Date (RPD) should be shown on the return.

  4. Check the refund section of the return to determine if an entry is shown on the "Refunded to you" or "Amount you owe" line. If an entry is shown on the "Amount you owe line" then determine if the taxpayer paid the balance, if so this is considered a full paid return. If zero is shown then the return is considered even balanced.

  5. If the return shows a refund then check the "Batch/Block Tracking System (BBTS)," print to ensure the return was batched correctly.

    Note:

    BBTS - Batch Identification Code located at the top right. These codes identify how the return was batched. If no code is shown, then it was batched regular. See IRM 3.10.5, Batch/Block Tracking System, for additional information.
    Received Date- located under the program. Shows as a Julian date/year. This date will be entered on the DCI. This is not necessarily the received date of the return under review. This is the earliest received date in the block of work. The actual received date of the return should be entered on the DCI.
    Release Date - located across from the received date, see received date format.

  6. Check the "Service Center Control File," (SCCF) print to see how long it took from the time the block established on SCCF until it posted to good tape. Be careful not to charge an area for late processing if the returns posted within a few days of being entered in Data Conversion.

    Note:

    SCCF- A Magnetic Tape Control System to record the receipt of Returns or documents into the processing pipeline, to record the process of the documents through the processing system and finally to record the fact that all items have been completed. The SCCF systems maintain separate totals for revenue receipt items and other items. See IRM 2.3.36, IDRS Terminal Responses,"Section 36, Command Code SCFTR," on how to read this report.

  7. To determine what area your return is posting from, you need to look at the cycle you are working and only look at those returns that actually come from good tape with that cycle.

  8. Review the case per the functional areas IRM procedures. The return is an important source document for the review and most cases will need the return for a complete and accurate review.

3.0.275.8.3.13.1  (10-01-2007)
Refund Interest Data Collection Instrument (DCI) Input Instructions

  1. To open the Business Results Measures Home Page:http://balmeas.enterprise.irs.gov

  2. Click on the Refund Interest tab

  3. Refund Interest Home Page is shown: http://balmeas.enterprise.irs.gov/RefundInt/RefundIntHome.asp

  4. Click on DCI Input Form Key and follow the "Business Results Measures for Submission Processing Functions, Job Aid," (Catalog number 37697B, Training 6804-701), Section 7. To obtain a copy of the Job Aid go to: http://coursebooks/enterprise.irs.gov on the left hand side under Operation place cursor over Cross Functional, several selections appear, select Business Measures which will bring up the training 6804-701, click on the training number.

  5. The following Exhibits contain Who Codes, What Codes, Why Codes, and Who and Why Codes by Operation. See Exhibit 3.0.275-20. See Exhibit 3.0.275-21. See Exhibit 3.0.275-22. See Exhibit 3.0.275-23.

3.0.275.8.3.14  (10-01-2007)
BMF Refund Interest Case Review

  1. The purpose of the BMF Refund Interest Review is to determine the cause of credit interest being paid on a refund and take action to reduce the amount of interest paid in the future. Actions taken can include feedback to the various functional areas either in general or for specific cases MOU's, Hot Topics to correct IRMs, and other measures.

  2. The official definition of BMF Refund Interest is the amount of interest paid per $1 million of current year refunds issued in the original settlement cycle.

  3. The sample is produced weekly for each cycle that refunds generate, which is every cycle except for the "dead cycles." The P&A analyst extracts weekly from Control-D file (MCC 161-01-12).

3.0.275.8.3.14.1  (10-01-2005)
Research Each Sample Case Utilizing The Following Research Tools

  1. UPTIN to check for unpostable conditions:

    1. If Unpostable (UP) 381 RC-2 check for another EIN for the taxpayer. If found and a liability exists that corresponds with the payment(s), transfer the credit.

    2. If UP 305 RC-4 on another module, determine if the payment(s) that are refunding should be transferred.

    3. To determine how long UP had the case in their inventory.

  2. BRTVU to determine how taxpayer filed return (refund/non refund, TPNC equals 3). Is the taxpayer expecting this refund?

  3. BMFOLT/TXMOD to determine why refund was issued.

  4. SCFTR This shows the progress of the block of work in the Service Center Control File. Did the block of work go to ERS or Rejects? If so, how long was it there? Was correspondence sent? If so, was there a CRD entered?

  5. RTR This is used to research fro correct posting of questionable remittances.

  6. BBTS Determine if batched timely. check return received date against IRS batched date. (The return is needed to verify actual received date.) Was the return transshipped? Check the batched received and released dates for the various functions and analyze why refund missed 45 days.
    Determine how the return was batched. The Program Code or batch ID field identifies refund vs non-refund or if PCD or 11 day/6 day cycle. Look for merges and bypass work. these cases are added in numbering because they were pulled out of their original batch.
    The tax return may not always be necessary to review the case. Possible reasons include:

    • TC 71X, misapplied TC650/660, TC670 causing refund (if you can't determine where it belongs check RTR)

    • An extension payment processed as TC610 payment with a return (U-399)

    • Unpostable conditions

    • Credit elect is not claimed on the return

    • Other payment problems identified using RTR or SCRIPS documents

    • Some math errors although the return is sometimes necessary to verify the math error

    • PN TC976 subsequent or amended return

    • Credit interest is paid on an offset to a balance due module on the sample spreadsheet received from P&A, check listing category "Offset of Principle" to determine if the refund met the 45 day interest free period. This can be done by looking at the column titled "Timely Refund" . If the value in this column is equal to 1, the offset is the only reason for the interest paid. Code this case as systemic due to offset.

    Otherwise, request the return if needed to determine why the 45 day interest free period was not met.

  7. Code case per "Who and Why." See Exhibit 3.0.275-23.

  8. Input case on BMF Refund Interest Database DCI.

3.0.275.8.3.15  (10-01-2005)
Reporting the Problem

  1. After case analysis is completed on each return, provide the results of the review to the Pipeline Operations Managers and Pipeline Department Managers. Follow local reporting procedures.

3.0.275.8.4  (10-01-2006)
Productivity Balanced Measure

  1. The Productivity Balanced Measure quantifies how productive Submission Processing Centers are with the staff hours they are budgeted.

  2. Productivity is defined as the "measure of work units (a weighted measure of returns processed) per staff year expended."

  3. The Submission Processing Productivity Measure is a multi-factor measure used to quantify the productivity of the tax processing centers by measuring the effectiveness and efficiency of converting inputs to outputs. Staff-hours relating to Processing and Post Processing and associated programs are incorporated in the calculations.

  4. The calculation of the Productivity measure defines inputs to and outputs from the Submission Processing Centers. Outputs are a defined as a specified universe of returns and documents that represent the significant workload (volumes associated with returns and documents) that flows through the tax processing centers. The volumes of these returns and documents are weighted in relation to statistics derived from a specific "base year" allowing for year-to-year comparisons. Inputs are defined as the staff-years utilized by the centers to process the specified universe of returns and documents. The end result calculation is weighted volume per staff year.

  5. The data source for the Productivity measure reports is the Work Plan and Control (WP&C) reports. This data is downloaded into Excel spreadsheets from the MIS Data Warehouse on a monthly basis. These spreadsheets undergo a series of database manipulations using the software, FoxPro. The results of these manipulations are the data source for the FoxPro program used to calculate Productivity Weighted Volume per Staff Year.

  6. Productivity reports are currently produced by a Headquarters analyst and posted to the Submission Processing website monthly. The measure is in the process of being automated and upon completion, reports will be generated through the application residing on the Submission Processing Balanced Measures Website. The Productivity portion of the Business Results Measures IRM 3.0.275 will be updated to include guidelines for generating the Productivity reports.

3.0.275.9  (10-01-2007)
Submission Processing Lockbox Processing Procedures

  1. The Lockbox information contained in this section is not to be used by the Business Results Measures.

  2. This section has been moved from the IRM 3.0.230.12, Submission Processing Campus Quality Review of Lockbox.

3.0.275.9.1  (10-01-2007)
Submission Processing Campus Quality Review of Lockbox

  1. The reviews were established to ensure that IRS Lockbox banks' work meets the standards in the Lockbox Processing Guidelines (LPG). Each review examines critical elements that could cause a work stoppage if processing is not accurate. It is imperative that the reviews are completed daily. They will be used to assess the overall performance of each bank.

  2. Each review is associated with a data collection instrument (DCI) created in Microsoft Excel. Collective data from all reviews will be combined with the Processing Internal Controls and procedural DCI's to produce a monthly report. General and specific guidelines for the review process and use of DCIs can be found in the sections below.

3.0.275.9.2  (10-01-2005)
General Guidelines

  1. The DCIs reflect the work to be sampled, sample size, error descriptions and other review information. Read both the instruction and the DCI carefully before beginning.

  2. Document all pertinent comments relating to charged errors in the "other" column. Write them in the comments area on the DCI or on the main comments sheet.

  3. Forward completed DCIs to the Lockbox Field Coordinator by the third working day of the following month. The Lockbox Field Coordinator will maintain these reports for the length of the contract. The contract period is for 5 years with up to two one year extensions.

  4. In the column entitled "Package Received" , answer "YES" , if all of the required items were included in the package. Answer "NO" , if none of the required items were received. Answer "INCOMPLETE" , if some, but not all the required items were received.

  5. In the column entitled "Received timely" , answer "YES" , if the mail-out package was received on-time. Answer "NO" , if it was not.

3.0.275.9.3  (10-01-2005)
Unprocessable Items Review

  1. An employee from the Quality Review/Improvement Team function will perform sample reviews on all unprocessable work in Receipt & Control on a daily basis.

  2. To sample, randomly select 15 with remittance documents and 15 non-remittance documents to review.

  3. Record the number of errors (i.e., the number of processable items) found. Also record the number of common processing requirements not met among the unprocessable items. The DCI has a list of the codes and corresponding processing requirements.

  4. If the "other" category is selected, explain the error in the comments column.

  5. Forward the DCI to the Lockbox Field Coordinator by the third working day of the following month.

3.0.275.9.4  (10-01-2007)
Return Sort Review

  1. IMF returns will only be reviewed January through April at IMF sites. BMF work will be reviewed year round at BMF sites.

  2. An employee from the Quality Review/Improvement Team function will review a sample from each category of returns on a daily basis.

  3. To sample, randomly select 6 batches from each category. Randomly select 3 returns from each sampled batch. If 6 batches are not available in a category, randomly select 3 returns from each batch.

  4. Record the number of returns found in error on the DCI. If a return is missorted or if a check is found with a return, charge an error.

  5. Record the number of cover sheets reviewed and the number in error from the sampled batches.

    Note:

    The review of full-paid returns may be delayed during April peak because some work is shelved. Once work resumes on the shelved returns, they should then be sampled for this review.

  6. Forward the DCI to the Lockbox Field Coordinator by the third working day of the following month.

3.0.275.9.5  (10-01-2007)
Return Sort 1040X Review

  1. An employee from the Quality Review/Improvement Team function will perform a sample review of 1040X returns daily during the month of April only.

  2. Randomly select 3 returns from 6 sampled batches. If 6 batches are not available, randomly select 3 returns from each available batch.

  3. Record the number of returns in error on the DCI. Use the error codes on the DCI to identify the types of errors. If the "other" category is selected, explain the error using the comment column.

  4. Record the number of cover sheets reviewed and the number in error from the sampled batches.

  5. Forward the DCI to the Lockbox Field Coordinator no later than the third working day of the following month.

3.0.275.9.6  (10-01-2007)
Prior Year and Delinquent Return Sort Review

  1. An employee from the Quality Review/Improvement Team function will review a sample of prior year and delinquent returns in Receipt and Control. The DCI provides the desired number of sampled batches.

  2. To sample, randomly select a total of 6 batches of prior year returns. Include a mixture of both non-remit and part-paid batches in the random sample.

  3. Randomly select 3 returns from each sampled batch. If fewer than 6 batches are available, randomly select 3 returns from each available batch.

  4. Record the number of returns found in error and track the types of errors found. Use the comments column to explain any errors in the "other" category.

    Note:

    The number of errors cannot exceed the number of sampled returns. One return can have multiple errors but only count one error. Detail the multiple errors in the "type of errors" section.

  5. Record the number of cover sheets reviewed and the number in error from the sampled batches.

  6. Forward the DCI to the Lockbox Field Coordinator no later than the third working day of the following month.

3.0.275.9.7  (01-01-2006)
Deposit Error Review

  1. Each lockbox will pull a random sample of 8 envelopes for each day that they receive mail, utilizing a schedule provided by Lockbox Policy and Procedures, for scannable and non-scannable documents.

  2. All copies will be placed in a larger envelope labeled "Deposit Error Sample, Improvement Team Staff," along with the appropriate Mail Stop number. this package will be put in Box #1 along with the cartridge tapes and reports.

  3. An employee from the Quality Review/Improvement Team Function will review the selected samples provided by the lockbox. The sample could include either IMF or BMF items.

    Note:

    This review must be performed throughout the year for each day the lockbox receives mail.

    Note:

    The following procedures provide basic instructions for performing the Service Center DCI Lockbox Deposit Error Review utilizing the RTR system. If necessary, adapt the procedures to better fit the needs of a particular reviewer or SPC. the Lockbox Field Coordinator must approve the methodology of review.

  4. RTR Instructions - Deposit Error Review

    1. Access RTR

    2. Click on "Research" in tool bar at top of screen

    3. Screen will come up: Enter criteria

    4. Query by entering a deposit range which is the received date plus 5 calendar days

    5. Enter the TIN, name control and payment amount

    6. Click on "Lockbox Only" at the bottom of the screen

    7. Click on "submit"

    8. Screen will display "Filter results: 1 Transaction Found"

    9. Click on the date in the Deposit Date Cell

    10. The screen will display IRS1340 Document Remittance Register Details

    11. Print screen display (landscape)

    12. Using the information in the print, verify that the payment was processed accurately (correct MFT, TIN, name control, money amount, transaction date, tax period and transaction code.)

    13. If a payment was not processed correctly, notate the correct information on the RTR ISR1340 screen print below the data in error. Attach the screen print to each case file.

  5. Split and Multiple Payment instructions

    • Verify all data available.

    • Charge only one error per case

3.0.275.9.8  (01-01-2006)
Deposit Error Review DCI Instructions

  1. Record the number of cases received on the DCI using the received date from the sample. The scans and non-scans should be reported on their respective DCI's.

  2. Use the file location code of the payment as shown on RTR to determine whether the case should be reported as a scan or non-scan.

  3. Record the number of cases found in error on the DCI. Use the "Lockbox Error" column to document these errors.

  4. Use the error codes on the DCI to identify the types of errors found.

  5. If the "other" category is used, record an error and use the Comment column to explain the error.

    Note:

    A case may have more than one error code identified, but only one error per case may be charged.

  6. Provide a copy of the case that is in error and the associated RTR data screen print to the Lockbox Field Coordinator.

  7. Forward the DCI's to the LFC no later than the third working day of the following month.

  8. Retain all sample Lockbox DER cases for a rolling six month.

3.0.275.9.9  (01-01-2006)
DCI Column Explanations

  1. Taxpayer Error - Used when an error occurred due to information provided by the taxpayer. This may include illegible or unclear information. For taxpayer errors, no errors will be notated in the categories under "Types of Errors" .

  2. Unprocessable - Used when a case is a true with/remittance unprocessable and was handled correctly by the bank. If the bank incorrectly sent the case to the center as an unprocessable, the case should not be entered in this column. It should instead be marked as a "Lockbox Error" .

  3. Residual - Used when the sample case does not involve a remittance. No errors will be notated on residual cases.

  4. Taxpayer Impact - Used when a case that is marked as a lockbox error will result in a notice, letter, penalty, and/or interest charge to the taxpayer. The type of impact must be described in the comments column.

3.0.275.10  (10-01-2007)
Correspondence Error Rate Business Results Measure

  1. The purpose of the Correspondence Error Rate Business Results Measure is to determine the combined percentage of incorrect correspondences (letters and notices) issued to taxpayers by Submission Processing.

3.0.275.10.1  (10-01-2007)
Definition of Correspondence Error Rate

  1. The Correspondence Error Rate is defined as the percentage of incorrect letters and notices issued to taxpayers by Submission Processing. The number of correspondences that are inaccurate, unprofessional or unclear, as a direct result of an employee's action and/or the result of an automation/computer generated/IRM process is divided by the sample size to determine the percentage of inaccurate correspondence. This sample is comprised of 60 percent notices and 40 percent letters.

3.0.275.10.2  (10-01-2007)
Sampling, Data Gathering and Reports for Correspondence Error Rate

  1. The Letter and Notice Error sampling, review procedures, data gathering, and data entry will be based upon the current guidelines established for these measures.

  2. After the data has been entered into the Letter and Notice Error Rate SMART databases an extract of the combined data will be loaded into the Correspondence Error Rate Reports.

  3. There will be four reports that will provide information on the Correspondence Error Rate. They are:

    • Correspondence Error Rate Report by Site, IMF, BMF, and National Accuracy with Systemic Errors Counted as Errors

    • Correspondence Error Rate Report by Site, IMF, BMF, and National Systemic Errors Not Counted as Errors

    • Correspondence Error Rate Fiscal Year Report - Accuracy Errors with Systemic Errors Counted as Errors

    • Correspondence Error Rate Fiscal Year Report - Accuracy - Systemic Errors not Counted as Errors

  4. The Headquarters Analyst will be responsible for reporting the results to management. The sites will still prepare their monthly reports and narratives using the current Letter and Notice Error Rate procedures.

Exhibit 3.0.275-1  (12-01-2004)
Business Results Measures Communication Record

Business Results Measures Communication Record
RESPONSE DUE DATE:
THIS CASE CONTAINS ONE OR MORE INACCURATE CONDITIONS
OPERATION RESPONSIBLE FOR DEFECT:
 
DATE:
CASE NUMBER:
SPECIFIC DEFECT:
PROCEDURAL REFERENCE (if applicable):
 
 
BRANCH COORDINATOR RESPONSE*
 
DATE:
SIGNATURE:
PHONE:
COMMENTS:
 
 
 
*

Note:

No response is required if you agree with the defect. A rebuttal must be received by the Response Due Date indicated above. If you have any questions, please call Ext. XXXX. Responses should be sent to: Improvement Team Review, Team XX, Stop#XXXX.

Exhibit 3.0.275-2  (10-01-2007)
Smart Database Cut-Off Dates and Report Due Dates for all Business Results Measures

The following table shows the FY 2008 cut-off dates.

Sample Month Data Cut-Off Monthly Report Run Narrative to HQ Results Posted by HQ
OCT. 2007 11/22/2007 11/23/2007 11/26/2007 11/30/2007
NOV. 2007 12/22/2007 12/23/2007 12/26/2007 01/03/2008
DEC. 2007 01/22/2008 01/23/2008 01/24/2008 01/31/2008
JAN. 2008 02/22/2008 02/23/2008 02/25/2008 02/29/2008
FEB. 2008 03/22/2008 03/23/2008 03/24/2008 03/28/2008
MAR. 2008 04/22/2008 04/23/2008 04/24/2008 04/30/2008
APR. 2008 05/22/2008 05/23/2008 05/26/2008 05/30/2008
MAY 2008 06/22/2008 06/23/2008 06/24/2008 06/30/2008
JUNE 2008 07/22/2008 07/23/2008 07/24/2008 07/31/2008
JULY 2008 08/22/2008 08/23/2008 08/25/2008 08/29/2008
AUG. 2008 09/22/2008 09/23/2008 09/24/2008 09/30/2008
SEPT. 2008 10/22/2008 10/23/2008 10/24/2008 10/31/2008

Exhibit 3.0.275-3  (10-01-2005)
Check list for Entity, Letters, Greenies, RAIVS and R&C

Analyze all of the following items, if applicable, when doing your review.

Entity Review
1. Is the TIN correct and legible?
2. Are all name lines correct and legible?
3. Is the street name, house number/letter, apartment number/letter, city, state and zip code correct?
4. Is the MFT in the reference area of the letter (top right hand side of IDRS letter) correct?
5. Is the form number correct?
6. Is the tax period correct?
Letters, Greenies, RAIVS and R&C Review
1. Are the chosen fill-ins correct and complete?
2. Was the case appropriately referred?
3. Were Taxpayer Advocate Service (TAS) cases identified and handled correctly?
4. Was letter/taxpayer contact necessary? If not, code error for letter not necessary. No additional coding is necessary.
5. Was the required IRS telephone number provided on the letter?
6. Was a timeframe given for the taxpayer response?
7. When responding to taxpayer correspondence or inquiry, were all taxpayer issues addressed?
8. Were all IRS issues addressed, including advising the taxpayer of the current balance due when appropriate?
9. Were all appropriate attachments/enclosures included in the letter request?

Note:

If the enclosure was omitted or incorrect an Accuracy error should be charged. See IRM 21.3.3, "Incoming and Outgoing Correspondence and letter" for enclosure information. If the letter does not indicate enclosed but refers taxpayer to IRS Office, and enclosure is shown, no defect (e.g., 510C- enclosures Notice 363 or 609).

10. Was the letter sent to an authorized POA or representative?
11. Were all appropriate disclosure regulations and procedures followed?
12. Is the language correct in an open paragraph? No IRS jargon, courteous tone.
13. Were all words capitalized appropriately? Example: The different Operations within Submission Processing should be capitalized (e.g., Customer Service). Code as a Professionalism error.
14. Was proper grammar used?
15. Was correct punctuation used?
16. Was the proper salutation used? Is it in the correct format?
17. Was correct spacing used?
18. Were there any spelling or typographical errors?
19. On hand-written letters or greenies, was all text legible?
20. Were the correct paragraphs selected?
21. Was an apology to the taxpayer included when appropriate?
22. When responding to a taxpayer correspondence or inquiry, does the letter state "this letter is in response to your inquiry of MMDDYYYY?"
23. Was the appropriate closing paragraph used?

Exhibit 3.0.275-4  (10-01-2005)
Letter Error Rate What and Where Codes

Letter Error Rate What Codes