4.9.2  Description and Use of Examination Technical Time Report - Form 4502

4.9.2.1  (04-01-2004)
Overview

  1. This section discusses the description and use of the Examination Technical Time Report.

  2. The need for accuracy and legibility cannot be overemphasized. Each individual must show the total work time in a given month. Total work time is computed by multiplying the number of workdays by eight hours. The number of workdays in a reporting cycle is determined by deducting Saturdays, Sundays and National holidays, and any day declared a non-work day by the President (e.g., day after Christmas) from the number of days in the reporting cycle. Authorized overtime and compensatory time (including religious compensatory time) are accrued under the appropriate activity code with an offsetting adjustment under "Details-In" Code 840; such leave is taken as "Leave," Code 830. Alternate Work Schedule time accumulated is reported under the appropriate activity code with an offsetting adjustment under "AWS" Code 860. (i.e., "AWS" Code 860 shows as a positive or negative figure).

4.9.2.2  (04-01-2004)
Agent Analysis

  1. Agent Analysis/Agent Input Document is used by all revenue agents, tax examiners and audit accounting aides having established position code designations of 1XX, 301 or 327 with an Employee Group Code of 1XXX. Audit accounting aides and tax examiners use Forms 4502, and will prepare the form in the same manner as a tax auditor completes Form 4502.

  2. Data collected on the timesheets provides a systematic means for accumulating the time of each technical employee classified as a revenue agent. It shows the number of cases the agent has in process and the time devoted to such cases. The report will reveal any unusually large inventory of open cases to which time has been charged, any cases where time is being charged beyond a reasonable amount, and any instances where difficult cases are being neglected in favor of simpler returns. To facilitate this follow-up of work in process, the revenue agent will insert the number of months in process for each examination in the space provided in column (a).

  3. Daily entries are made by each employee and the report is retained in his or her possession throughout the cycle. The current report is available to supervisory personnel for management review.

  4. At the close of the last workday of the reporting cycle, the timesheets is tabulated, signed, dated and submitted to the appropriate manager for a quality review.

  5. A review for accuracy of the timesheets prior to submission to the SETTS Coordinator will be done by the manager or designate. The reviewer will sign and date the document after review. Areas using ERCS are not required to have the timesheets signed by a reviewer. However the management is still responsible for the accuracy of the data.

  6. Industry/Areas using ERCS will follow the guideline in the various handbooks for posting time. Field group employees will use the "Agent Input Document" to track their time and it will be posted to the ERCS database by the clerk prior to the end of the SETTS cycle. An " Agent Analysis (4502)" , which shows an examiner’s activity during a cycle, can be generated after all the time has been posted for the cycle.

4.9.2.3  (04-01-2004)
Tax Compliance Offices

  1. Form 4502 is used by all "tax auditors" having established position code designations of 2XX, or 301 or 327 with an Employee Group Code of 2XXX. Tax auditor (the organization title for Tax Technician, GS–526) includes tax technicians, tax auditors and revenue aides, as distinguished from audit accounting aides.

  2. Each tax auditor (other than supervisory and management personnel) is required to prepare a separate Form 4606 (Daily Activity Record) each day to record time, by activity code, spent on each examination or non-examination activity. Therefore, Forms 4502 for tax auditors preparing Forms 4606 should be maintained and posted by the clerk at the group level to conserve technical time.

  3. Areas using ERCS will follow the guideline in the various handbooks for posting time. Office group employees will use the "Tax Auditor Daily" to track their time and it will be posted to the ERCS database daily by the clerk prior to the end of the SETTS cycle. An " Agent Analysis (4502)" , which shows an examiner’s activity during a cycle, can be generated after all the time has been posted for the cycle.

4.9.2.4  (04-01-2004)
Form 4502 Instructions

  1. Below are step by step instructions for the preparation of timesheets prepared by RA, TA/TCO's, AAA, TE, and ROE's.

4.9.2.4.1  (04-01-2004)
Name, Item 1

  1. Print last name first to facilitate filing in area offices.

4.9.2.4.2  (04-01-2004)
Area Code/Control Number Item 2

  1. Enter the applicable AIMS Assignee Code (AAC). (See Exhibit 4.9.2–1) Following the AAC enter a four digit control number. This number in conjunction with the AAC will be used to identify the document when using SETTS for transmitting the data. The last four digits must be unique for each document. For ERCS users, this is the employee ID number.

4.9.2.4.3  (04-01-2004)
Year/Month, Item 3

  1. Enter the year and month of the reporting cycle covered by the report, the month of the last day of the reporting cycle. Use a six digit code in this item. The first four digits designate the year and the last two digits, the month, e.g., February 2003 is 200302

4.9.2.4.4  (04-01-2004)
Grade, Item 4

  1. Enter grade classification in effect on the last day covered by the report.

4.9.2.4.5  (04-01-2004)
Examination AIMS Assignee Code, Item 5

  1. Enter the Primary, Secondary and Employee Group code designations. The AAC consists of twelve digits. The first 3 digits will identify the Primary Business Code. The next 5 digits represent the Secondary Business Code. The last 4 digits represent the Employee Group Code.

4.9.2.4.5.1  (04-01-2004)
Employee Type (First Digit)

  1. Use the following codes:

    If: Use Employee Type:
    Revenue Agent/Tax Examiner 1
    Compliance Office/Tax Examiner 2
    Revenue Officer Examiner 2
    Revenue Agent or Tax Compliance Office (Campus) 5
    Dyed Diesel Fuel/Inspectors (SETTS ONLY) 6

  2. The function to which an employee is regularly assigned or formally detailed within an area will determine the code. Neither location nor supervision will be the determining factor.

4.9.2.4.5.2  (04-01-2004)
Group (2nd – 4th Digits)

  1. Codes 000 through 999 have been established as group designations. Code 999 designation will be used by management and staff personnel not assigned to specific groups, such as Industry/DFO/Area. Three digits must be used to designate each group. Code "000" will not be used to designate a group. Code "000" will be used only in those Industry/Areas that do not contain groups. Revenue agents and tax auditors tax compliance offices in integrated groups will use the same group code.

    If Then Employee Group Code would be:
    Revenue agent assigned to Group 5 1005
    Tax Compliance Office regularly assigned to group where there is no Exam Territory or only an Examination Group 3 2003
    NOTE: the group code for these tax Compliance Officers must agree with the group code used by revenue agents in the same group.
    Supervisor of Integrated Group 6:
     Revenue Agent Group 1006
     Tax Auditor Group 2006
    Field Territory Manager (Office Audit) 2999
    Engineer Revenue Agent not assigned to group 1999

4.9.2.4.6  (04-01-2004)
Position Code, Item 6

  1. Enter the position code designation of three digits. (See Exhibit 4.9.2–2 for a list of valid Position Codes.) The first digit identifies the major position category. Code 1 has been established for revenue agents, Code 2 for tax auditors. The remaining two digits identify the specific technical position. Position Code 301 has been established for Audit Accounting Aides, 327 for Tax Examiners and 213 for Revenue Officer Examiners.

  2. The position to which the employee is formally assigned will determine the position code designation. Thus, only one position code will be applicable, regardless of the nature of duties performed.

    If Then Position Code would be:
    Supervisory tax Compliance Office assigned (without personnel action) for a two week period, regularly performing duties as group manager. (SB only) 220
    Revenue agent assigned to Income Tax but regularly devoting equal time to Excise Tax. (LM & SB) 110
    Revenue agent detailed (with personnel action) as group manager, Excise Tax, for 90 days. (SB only) 120
    Supervisory revenue agent designated to be a CIC (Coordinated Industry Case) Team Manager.
    (LM only)
    121

    Note:

    The position code is not changed after the employee’s designation as such until the employee is relieved of those duties regardless of the time spent in that activity in a particular month.

    Supervisory revenue agent not designated as a CIC Team Manager but performs CIC management duties, 120

    Note:

    Actual time expenditure, however, will be reported in activities performed, including CIC management.

  3. When "Cadres" under the Management Careers Program are assigned as an Assistant to any of the positions listed above, they are to use the position code applicable to that position (e.g., Assistant to Group Manager would use Code 120, and Assistant to Territory Manager would use Code 101). "Cadre" assigned as Industry/DFO/Area will use Code 130.

  4. Position Codes which correspond to "management" are restricted from applying time on cases. Valid activity codes for these position codes will be activity codes greater than 600.

  5. Revenue Officer Examiners, Position Code 213, are individuals who have received the same employment tax training as Revenue Agents and Tax Compliance Officers

  6. Tax Examiners, Position Code 327 are individuals conducting examinations, usually through correspondence audits, who are not classified as Revenue Agents, Tax Compliance Officers, Audit Accounting Aides, Revenue Offices Examiners or Co-op’s.

  7. Dyed Diesel Fuel Inspectors, Position Code 180, are individuals responsible for compliance with the laws and regulations regarding dyed diesel fuel and its inspection.

4.9.2.4.7  (04-01-2004)
Employees Status, Item 7

  1. A two digit number to identify the status of an employee.

    If Use Employee Status Code
    An employee who was in a tax Compliance Officers position and now is in a revenue agent position. The last time report submitted as a tax Compliance Officer (CROSSOVER TO RA) (Not Applicable for LM) 03
    First time report as a RA from a tax auditor position (CROSSOVER TO RA) (Not Applicable for LM) 04
    Employee who transferred in from another DFO/Territory office within same Industry/Area 05
    Employee who transferred in from another DFO/Territory office from a different Industry Area (TRANSFER-IN) 06
    Resigned/Dismissed/Transferred to another agency (ATTRITION) 07
    Retired—(RETIREMENT) 08
    Transferred to another DFO/Territory office within same Industry/Area (TRANSFER OUT) 09
    Transferred to another DFO/Territory office in a different /(TRANSFER OUT) 10
    Transferred to another LM/SBSE, Operating Division (Headquarters Office, Area Office, etc.) or IRS function that does not require an "Examination Technical Time Report" be prepared for the subsequent report cycle (TRANSFER OUT—OTHER) 11
    Employee received a Grade Promotion (GRADE PROMOTION) 12
    Permanent promotion to management (PROMOTED TO MANAGEMENT) 13
    No change this cycle. Code used for temporary promotions to management. 14
    New Employee hires from another IRS function or from outside of IRS (Where a time report was not required) (ADDITIONS—NEW HIRES) 15
    Previously employed by LMSB/SBSE and a " Examination Technical Time Report" was not required to be Submitted in prior reporting cycle or an Audit Aide who now is a tax Compliance Officer or revenue agent (ADDITIONS—OTHERS) 16
    Tax Examiner — This code does not change unless the position code changes. 17

4.9.2.4.8  (04-01-2004)
Duplicate Employee Item 8

  1. Duplicate Employee is the two digit numeric number assigned by the Industry/Area office for the purpose of identifying a duplicate timesheets for an individual. Codes 00 & 01 are valid. Code 00 must be valid for all areas for the purpose of employees filing two Forms 4502. Code 00 will be used on one of the two timesheets so that the employee will not be counted twice.

4.9.2.4.9  (04-01-2004)
Page

  1. Enter the page number in the upper right hand corner of each timesheets. When there are more than 4 pages, consolidate all the entries before sending the form to the SETTS Coordinator. When two to four pages are used the cumulative total of all pages for part 1 will be entered on page 1 only. Parts II and III will not be completed for page 2 through 4. If there is a change in the AIMS Assignee Code during the reporting cycle, submit only one timesheet Assignee Code for the position assignment at the end of the reporting cycle. If there is a change in the position code during the reporting cycle, submit two reports. The report for the end of the cycle will have the new position code in item 7 and a DUP EMP number in Item 8. The report for the beginning of the cycle will have the previous position code in Item 7 and 00 (zeros) in Item 8.

4.9.2.4.10  (04-01-2004)
Column (a), TIN, Name of Taxpayer or Activity and Months in Process

  1. Revenue agents will enter the TIN (Taxpayer Identification Number), or name of the taxpayer to which case time will be charged. The taxpayer’s name is entered separately for each year having a different activity code. In special enforcement cases the agent will enter an appropriate identification symbol (in lieu of the taxpayer’s name) for each taxpayer. Tax Compliance Officers and audit accounting aides are not required to enter the name of specific taxpayers in column (a). However, tax Compliance Officers may make entries in this column at the beginning of the reporting cycle for a description of the most frequently used activity codes.

  2. Revenue agents will enter the number of months in process for each examination in the space provided. Areas using ERCS will have number of days in process printed on Agent Input Document.

4.9.2.4.11  (04-01-2004)
Column (b), Tax Direct Tax Year or Period (Part I Only)

  1. Enter separately each tax year or period which has a different examination activity code. Two years having the same activity code may be entered on the same line with both years being shown in this column. Format is YYYYMM where YYYY is year and MM is month.

4.9.2.4.12  (04-01-2004)
Column (c), Opening Inventory Hours (Part I Only)

  1. Revenue agents will enter the total examination time accumulated on cases still in process at the close of the preceding month and time transferred in as explained below.

  2. Open cases transferred to a field examiner will be one of two categories:

    1. cases on which time has been previously charged to a direct examination code, and

    2. cases on which time has been previously charged to a nonreturn activity code.

  3. If the transferring examiner charged time to a direct examination code, the receiving examiner will enter the transferred time in " Opening Inventory" column (c).

4.9.2.4.13  (04-01-2004)
Column (d), Day of Month (Parts I and II)

  1. Enter the time for each day on the appropriate lines for the activities performed. Quarter of hours are now permitted for employees submitting timesheets. It is requested that for 15 minutes, .3 be entered, for 30 minutes .5 be entered and for 45 minutes .7 be entered. Therefore, if an employee has applied 1 hours and 45 minutes the entry would be 1.7. Entries in column (d) should be made daily and must total the hours worked in whole hours. Detailed instructions for reporting time by type of activity are set forth below.

  2. Revenue agents will charge their direct examination time to specific cases worked. Tax Compliance Offices, revenue officers, tax examiners, and audit accounting aides will charge their time to broad direct examination activities. If a tax Compliance Officer auditor devotes an entire day to examining several returns which are of the same type, only one entry (using the appropriate activity code) will be used to record the total time for that day. Likewise, only one entry is required for an audit accounting aide spending a full day assisting in the examination of several returns of same type and same duty.

4.9.2.4.14  (04-01-2004)
Column (e), Total Hours This Month (Parts I and II)/Protection of Revenue Base

  1. Enter the total of the entries made in column (d) during the reporting cycle.

  2. If, because of rounding the total of the amounts shown in column (e) does not equal the total hours of the reporting cycle (number of workdays multiplied by eight), necessary adjustment should be made to direct examination time in column (e) of Part I.

  3. The total of column (e) does not include holidays or any day declared a non-work day by the President. Employees in the Washington, D.C. area will consider Inauguration Day as Administrative Leave (Activity Code 830) and accordingly count it a workday.

  4. Enter the net of the entries made in column (d) for " AWS" (Code 860) during the reporting cycle in this column. The net result will be either a positive or negative figure.

4.9.2.4.14.1  (04-01-2004)
Protection of Revenue Base

  1. In Column (e) each six digit activity code in Column (f) must have one of four alpha codes.

  2. A "P" will be used to record time applied examining Protection of Revenue Base actions when the following is applicable:

    1. a taxpayer has taken an action requesting the Internal Revenue Service to release money from the Treasury or abate previously assessed tax

    2. the money has not been released to the taxpayer

    3. the applied time is applicable to the taxpayer’s request for the release of money.

  3. An "R" will be used to record applied time examining non Protection of Revenue Base actions for the same tax year when the following is applicable:

    1. a taxpayer has taken an action requesting the Internal Revenue service to release money from the Treasury.

    2. the money has not been released to the taxpayer.

    3. the applied time is not applicable to the taxpayers request for the release of money.

  4. Separate line entries are required for the return and the Protection of Revenue Base.

  5. An "N" will be used to record applied time when there is no request for a release of money involved in the examination. It will also be used by Dyed Diesel Fuel Inspectors for time not involved in the collection of penalties and Activity Codes 501–514, 519–529, 545–546, 575, 588 and 591–599.

  6. A "C" will be used when a nonfiler examination is completed and a return is not secured. Since all time expended on nonfiler cases is the activity code of the return, it is assumed that a return will be secured. However, if a return is not secured the "OPEN HOURS " reflected must be reflected as "CLOSED HOURS." When this occurs, the following entries will be made in Columns (e), (h), and (i) when reflecting "CLOSED HOURS" for nonfiler cases when a return is not secured:

    1. enter a "C" in the "P of RB" field (Column e)

    2. Open Hours (Column h) will reflect the same as Closed Hours (Column i)

  7. A "D" will be used when performing collection type activities with respect to dyed diesel fuel penalties. It will be used only by Dyed Fuel Inspectors, Position Code 180 and Activity Codes 515–518.

  8. A "Q" will be used by QMS for specific activity records. Please refer to the IRM for specific instructions on QMS time reporting.

4.9.2.4.15  (04-01-2004)
Column (f), Activity Codes (Parts I and II) General

  1. Traditionally activity codes 001–599 have been established to identify direct examination time. (See Exhibit 4.9.1–1) These three digit codes, which identify the type and class of return being examined MUST always be followed by another three digit code which identifies programming monitoring, category and special feature. Thus, all direct examination time must be reported with a six digit code. Activity codes 600 through 905 have been established to identify all non-examination time and are not followed by any codes. However beginning in FY03 DET has been reclassified as DCT.

4.9.2.4.16  (04-01-2004)
Column (g) DET Other PBC

  1. A valid Primary Business Code other than your own Primary Business Code in Column G identifies support work being performed for another Industry/Area. When support work is being performed for another Industry/Area, that Industry/Area’s office code will be entered in Column G of timesheets. There will never be a time when an Industry/Area will enter it’s own Industry/Area office code in Column G.

  2. Specialists and non-CEP examiners will charge direct examination time such as collateral reports, engineer valuations, and computer audit specialist reviews performed on non-CEP returns charged to other areas to the activity code of the non-CEP return with the appropriate fourth, fifth and sixth digits. In column (g) DET Other PBC of timesheet, the specialists and non-CEP examiners will enter the PBC number the work is being performed for to indicate the work was performed for another PBC.

  3. Examiners working on CEP cases will charge both primary and support work to the activity code of the CEP return with the appropriate fourth, fifth and sixth digits. In column (g) DET Other PBC of the timesheet number the work is being performed for will be entered for work performed for another PBC.

  4. Support time is carried in column (h) until the support work is completed. When the support work is completed, the time is closed in column (i) of timesheet and the person charged with the return is notified. The person charged with the return charges the support time in column (c) of timesheets.

4.9.2.4.17  (04-01-2004)
Column (h) Cumulative Hours (Part I Only)

  1. At the end of the reporting cycle, examiners will total the time charged to each return still in process of examination, and enter it in this column. The entry here will be the total of entries in columns (c) and (e) for cases still in process. This entry represents work in process at the close of the reporting cycle.

  2. If the Form 4502 is being transmitted for a prior month remember to leave Column H, Open Returns, (Form 4502) blank.

4.9.2.4.18  (04-01-2004)
Column (i) Closed Returns Cumulative Hours (Part I Only)

  1. On completion of an examination, enter the total time charged to the case. The entry here will be the total of entries in columns (c) and (e) for cases closed during the reporting cycle and will equal the total time to be entered on Form 5344.

  2. Also enter in this column the total time spent on cases transferred to another area.

  3. Enter time charged as support work in this column when support work is completed. Be sure to report this time to the person charged with the return so that it is properly recorded in the other area.

4.9.2.5  (04-01-2004)
Reconciliation (Revenue Agents Only) Part III

  1. Ending Inventory — Enter the total from column (h), Part I for the previous reporting cycle.

  2. Time Transferred In — Enter total time transferred in and recorded in Column (c).

  3. Adjusted Beginning Balance — Enter total of lines 1 and 2. This total should equal the total of column (c), Part 1.

  4. Direct Examination Time this Month — Enter the total from column (e), Part I.

  5. Total — Enter total of lines 3 and 4.

  6. Closed Returns — Cumulative Hours—Enter total from column (i), Part I.

  7. Open Returns — Cumulative Hours — Enter balance of line 5 less line 6. This balance should equal the total of column (h), Part I.

Exhibit 4.9.2-1  (04-01-2004)
Primary Business Codes

The following is a list of valid area Primary Business Codes to be used in Item 2 of Form 4502 or DET Other PBC (Column G):

LMSB Industries, Directors and Territories
Industry/Director/Territory Title Primary Business Code Secondary Business Code
Director Financial Services & Healthcare Industry 301  
  Director Field Operations - Manhattan 301 08000
    Territory Managers    
      Baileys Crossroads 301 08005
      Hartford 301 08010
      Manhattan-1 301 08015
      Manhattan-2 301 08020
      Philadelphia 301 08025
      Manhattan (IE) 301 08050
  Director Field Operations - Chicago 301 27500
    Territory Managers    
      Charlotte 301 27505
      Chicago 301 27510
      Indianapolis 301 27515
      Nashville 301 27520
      Chicago (IE) 301 27550
      Employment Tax 301 27560
  Director Field Operations (Southern California) 301 59000
    Territory Managers    
      Dallas 301 59005
      Glendale 301 59010
      St. Paul 301 59015
      San Francisco 301 59020
  Financial Services & Healthcare PSP 301 87700
Director Natural Resources 302  
  Director Field Operations (Houston) 302 44000
    Territory Managers    
      Dallas 302 44005
      Houston 302 44010
      Los Angeles 302 44015
      New Orleans 302 44020
      Oklahoma City 302 44025
      Seattle 302 44030
      Dallas (IE) 302 44050
  Director Field Operations (New Jersey) 302 09000
    Territory Managers    
      Baltimore 302 09005
      Chicago 302 09010
      Manhattan 302 09015
      New Jersey 302 09020
      Rhode Island/Providence 302 09025
      Philadelphia (IE) 302 09050
  Natural Resources PSP 302 87700
Director Communications, Technology & Media 303  
  Director Field Operations (Northern California) 303 56000
    Territory Managers    
      Austin 303 56005
      Denver 303 56010
      Phoenix 303 56015
      San Jose 303 56020
      Bay Area (IE) 303 56050
  Director Field Operations (Manhattan) 303 08000
    Territory Managers    
      Atlanta 303 08005
      Boston 303 08010
      Chicago 303 08015
      Manhattan 303 08020
      New Jersey 303 08025
      Boston (IE) 303 08050
  Communications, Technology & Media PSP 303 87700
Director Food, Retailers & Pharmaceuticals 304  
  Director Field Operations (Chicago) 304 27500
    Territory Managers    
      Boston 304 27505
      Chicago 304 27510
      Cincinnati 304 27515
      Detroit 304 27520
      Jacksonville 304 27522
      Manhattan 304 27525
      New Jersey 304 27530
      Manhattan (IE) 304 27550
  Director Field Operations (Southern California) 304 59000
    Territory Managers    
      Dallas 304 59005
      Los Angeles 304 59010
      St Louis 304 59015
      St Paul 304 59020
      San Francisco 304 59025
      Los Angeles (IE) 304 59050
  Food, Retailers & Pharmaceuticals PSP 304 87700
Director Heavy Manufacturing, Construction & Transportation 305  
  Director Field Operations (Manhattan) 305 08000
    Territory Managers    
      Baltimore 305 08005
      Hartford 305 08010
      Manhattan 305 08015
      Pittsburgh 305 08020
      New Jersey (IE) 305 08050
  Director Field Operations (Detroit) 305 25000
    Territory Managers    
      Cleveland 305 25005
      Detroit 305 25010
      Ft Lauderdale 305 25015
      Milwaukee 305 25020
      Cincinnati (IE) 305 25050
  Director Field Operations (Southern California) 305 59000
    Territory Managers    
      Houston 305 59005
      Los Angeles 305 59010
      St Louis 305 59015
      Southern California 305 59020
  Heavy Manufacturing, Construction & Transportation PSP 305 87700
           
Director Field Specialists 306  
  Financial Products Program Manager (Washington DC) 306 80000
    Territory Managers    
      Chicago 306 80005
      Los Angeles 306 80010
      Manhattan 306 80015
  Computer Audit Specialist Program Manager (Washington DC) 306 81000
    Territory Managers    
      Chicago 306 81005
      Dallas 306 81010
      Los Angeles 306 81015
      Manhattan 306 81020
      Philadelphia 306 81025
  Engineering Program Manager (Washington DC) 306 82000
    Territory Manager    
      Atlanta 306 82005
      Houston 306 82010
      Los Angeles 306 82015
      Manhattan 306 82020
      Milwaukee 306 82025
  Economist Program Manager (Washington DC) 306 83000
  Pre Filing and Technical Guidance 306 89800
  Director LQMS 306 88700
    Territory Manager    
      Detroit 306 88705
      Manhattan 306 88710
SBSE Areas and Territories
Area/Territory Title Primary Business Code Secondary Business Code
Area Director (Boston) 201  
  Territories    
      Augusta 201 00500
      Boston 1 201 01000
      Boston 2 201 01100
      Burlington 201 01200
      Hartford 201 01500
      Norwalk 201 03000
      Portsmouth 201 03500
      Providence 201 04000
      Stoneham 201 04500
      Worcester 201 05000
  PSP EAST — Boston 201 87700
  QMS EAST (SETTS ONLY) — Boston 201 88700
  ESP EAST Case Processing — (ERCS ONLY) Boston 201 89700
Area Director (Manhattan) 202  
  Territories    
      Albany 202 06000
      Brooklyn 1 202 06500
      Brooklyn 2 202 06600
      Brooklyn 3 202 06700
      Buffalo 202 07000
      Hauppauge 202 07500
      Manhattan 1 202 08000
      Manhattan 2 202 08100
      Manhattan 3 202 08200
      Manhattan 4 202 08300
      Manhattan 5 202 08400
      Manhattan 6 202 08500
      Syracuse 202 09500
  Estate & Gift 202 87500
  PSP EAST — New York 202 87700
  QMS EAST (SETTS ONLY) —
New York
202 88700
  ESP EAST Case Processing (ERCS ONLY) — New York 202 89700
Area Director (Philadelphia) 203  
  Territories    
      Cherry Hill 203 10000
      Fairfield 203 10500
      Mounstinside 203 11000
      Ocean 203 11500
      Philadelphia 1 203 12000
      Philadelphia 2 203 12100
      Philadelphia 3 203 12200
      Pittsburgh 1 203 12500
      Pittsburgh 2 203 12600
      Springfield, NJ 203 13000
  Excise 203 85500
  PSP EAST — Philadelphia 203 87700
  QMS EAST (SETTS ONLY) —
Philadelphia
203 88700
  ESP EAST Case Processing (ERCS ONLY) — Newark/Philadelphia 203 89700
Area Director (Baltimore) 204  
  Territories    
      Baltimore 1 204 14000
      Baltimore 2 204 14100
      Bailey's Crossroads 204 14500
a     Charlotte 204 15000
      Columbia 1 204 15500
      Greensboro 204 16000
      Norfolk 204 16500
      Raleigh 204 17000
      Richmond 204 17500
      Washington, DC 204 18000
      Wheaton 204 18500
      Wilmington 204 19000
  Estate & Gift 204 87500
  PSP East — Baltimore 204 87700
  QMS EAST (SETTS ONLY) — Baltimore/Greensboro/Richmond 204 88700
  ESP EAST Case Processing (ERCS ONLY) — Baltimore/Greensboro/Richmond 204 89700
Area Director (Jacksonville) 205  
  Territories    
      Fort Lauderdale 1 205 20000
      Fort Lauderdale 2 205 20100
      Fort Lauderdale 3 205 20200
      Jacksonville 1 205 20500
      Jacksonville 2 205 20600
      Maitland 1 205 21000
      Maitland 2 205 21100
      Miami 205 21500
      Tampa 1 205 22000
      Tampa 2 205 22100
  PSP EAST — Jacksonville 205 87700
  QMS EAST (SETTS ONLY) — Jacksonville/Ft Lauderdale 205 88700
  ESP EAST Case Processing (ERCS ONLY) — Jacksonville 205 89700
Area Director (Detroit) 206  
  Territories    
      Charleston 206 23000
      Cincinnati 1 206 23500
      Cincinnati 2 206 23600
      Cleveland 1 206 24000
      Cleveland 2 206 24100
      Columbus 1 206 24500
      Detroit 1 206 25000
      Detroit 2 206 25100
      Detroit 3 206 25200
      Grand Rapids 1 206 25500
      Grand Rapids 2 206 25600
      Lexington 206 26000
      Louisville 206 26500
  Excise 206 85500
  PSP EAST — Detroit 206 87700
  QMS EAST (SETTS ONLY) — Detroit/Cincinnati 206 88700
  ESP EAST Case Processing (ERCS ONLY) — Cincinnati/Detroit 206 89700
Area Director (Chicago) 207  
  Territories    
      Chicago 1 207 27500
      Chicago 2 207 27600
      Chicago 3 207 27700
      Downers Grove 207 28000
      Indianapolis 1 207 28500
      Indianapolis 2 207 28600
      Milwaukee 1 207 29000
      Milwaukee 2 207 29100
      Morton Grove 1 207 29500
      Springfield, IL 207 30000
  Estate & Gift 207 87500
  PSP WEST — Chicago 207 87700
  QMS WEST (SETTS ONLY) — Chicago 207 88700
  ESP WEST Case Processing (ERCS ONLY) — Chicago 207 89700
Area Director (Nashville) 208  
  Territories    
      Atlanta 1 208 32000
      Atlanta 2 208 32100
      Atlanta 3 208 32200
      Baton Rouge 208 32500
      Birmingham 208 32700
      Jackson 1 208 33000
      Knoxville 208 33500
      Little Rock 208 34000
      Macon 208 34500
      Memphis 208 35000
      Montgomery 208 35500
      Nashville 208 36000
      New Orleans 208 36500
  Excise 208 85500
  PSP East — Nashville 208 87700
  QMS EAST (SETTS ONLY) — Nashville/New Orleans 208 88700
  ESP EAST Case Processing (ERCS ONLY) — New Orleans/Nashville 208 89700
Area Director (St Paul/Minneapolis) 209  
  Territories    
      Des Moines 1 209 38000
      Fargo 209 38500
      Kansas City 1 209 39000
      Kansas City 2 209 39100
      Omaha 209 39500
      St Louis 1 209 40000
      St Louis 2 209 40100
      St Paul 1 209 40500
      St Paul 2 209 40600
      Sioux Falls 209 41000
      Wichita 209 41500
  Estate & Gift 209 87500
  PSP WEST — St Paul 209 87700
  QMS WEST (SETTS ONLY) — St Paul/St Louis 209 88700
  ESP WEST Case Processing (ERCS ONLY) — St Louis 209 89700
Area Director (Dallas) 210  
  Territories    
      Austin 1 210 42500
      Austin 2 210 42600
      Dallas 1 210 43000
      Dallas 2 210 43100
      Dallas 3 210 43200
      Fort Worth 1 210 43500
      Fort Worth 2 210 43600
      Houston 1 210 44000
      Houston 2 210 44100
      Houston 3 210 44200
      Houston 4 210 44300
      Oklahoma City 1 210 45000
      Oklahoma City 2 210 45100
      San Antonio 1 210 45500
      San Antonio 2 210 45600
  Excise 210 85500
  PSP WEST — Dallas 210 87700
  QMS WEST (SETTS ONLY) — Dallas 210 88700
  ESP WEST Case Processing (ERCS ONLY) — Dallas 210 89700
Area Director (Denver) 211  
  Territories    
      Albuquerque 211 47000
      Cheyenne 211 47500
      Denver 1 211 48000
      Denver 2 211 48100
      Denver 3 211 48200
      Helena 211 48500
      Las Vegas 1 211 49000
      Las Vegas 2 211 49100
      Phoenix 1 211 49500
      Phoenix 2 211 49600
      Salt Lake City 211 50000
  PSP WEST — Denver 211 87700
  QMS WEST (SETTS ONLY) — Denver 211 88700
  ESP WEST Case Processing (ERCS ONLY) — Denver/Phoenix 211 89700
Area Director (Seattle) 212  
  Territories    
      Anchorage 212 51000
      Boise 212 51500
      Honolulu 21 52000
      Portland 1 212 52500
      Portland 2 212 52600
      Seattle 1 212 53000
      Seattle 2 212 53100
      Seattle 3 212 53200
  PSP WEST — Seattle 212 8770
  QMS WEST (SETTS ONLY) — Seattle 212 88700
  ESP WEST Case Processing (ERCS ONLY) — Oakland 212 89700
Area Director (Oakland) 213  
  Territories    
      Fresno 1 213 54000
      Fresno 2 213 54100
      Oakland 1 213 54500
      Oakland 2 213 54600
      Sacramento 1 213 55500
      Sacramento 2 213 55600
      Sacramento 3 213 55700
      San Francisco 1 213 56000
      San Francisco 2 213 56100
      San Jose 1 213 56500
      San Jose 2 213 56600
  Excise 213 85500
  PSP WEST — Oakland 213 87700
  QMS WEST (SETTS ONLY) — Oakland/San Jose 213 88700
  ESP WEST Case Processing (ERCS ONLY) — Oakland 213 89700
Area Director (Laguna Niguel) 214  
  Territories    
      Laguna Niguel 1 214 59000
      Laguna Niguel 2 214 59100
      Long Beach 214 59500
      San Bernardino 1 214 60700
      San Bernardino 2 214 60800
      San Diego 1 214 61000
      San Diego 2 214 61100
      San Ana 1 214 61500
      San Ana 2 214 61600
  Estate & Gift 214 87500
  PSP WEST — Laguna Niguel 214 87700
  QMS WEST (SETTS ONLY) — Los Angeles 214 88700
  ESP WEST Case Processing (ERCS ONLY) — Laguna Niguel 214 89700
Area Director (International/Puerto Rico) 215  
  Territories    
      Washington DC 215 18000
      Puerto Rico 215 90000
  PSP EAST — Washington DC 215 87700
  QMS EAST (SETTS ONLY) — Washington DC 215 88700
  ESP EAST Case Processing (ERCS ONLY) — Washington DC 215 89700
Area Director (Los Angeles) 216  
  Territories    
      El Monte 1 216 63000
      El Monte 2 216 63100
      El Segundo 1 216 63500
      El Segundo 2 216 63600
      Glendale 216 64000
      Los Angeles 1 216 64500
      Los Angeles 2 216 64700
      Oxnard 216 65500
  PSP WEST — Los Angeles 216 87700
  QMS WEST (SETTS ONLY) — Los Angeles 216 88700
  ESP WEST Case Processing (ERCS ONLY) — Los Angeles 216 89700
W&I Areas and Territories
Area/Territory Title Primary Business Code Secondary Business Code
Area Director — Hartford 101  
  Territories    
      Boston 101 01000
      Hartford 101 01500
      Brooklyn 101 06500
      Buffalo 101 07000
      Manhattan 101 08000
Area Director — Greensboro 102  
  Territories    
      Newark 102 09000
      Philadelphia 102 12000
      Baltimore 102 14000
      Greensboro 102 16000
      Richmond 102 17500
Area Director — New Orleans 103  
  Territories    
      Fort Lauderdale 103 20000
      Jacksonville 103 20500
      Tampa 103 22000
      Atlanta 103 32000
      Nashville 103 36000
      New Orleans 103 36500
Area Director — Indianapolis 104  
  Territories    
      Columbus 104 24500
      Detroit 104 25000
      Chicago 104 27500
      Indianapolis 104 28500
Area Director — St Louis 105  
  Territories    
      St Louis 105 40000
      St Paul 105 40500
      Witchita 105 41500
      Dallas 105 43000
      Houston 105 44000
      San Antonio 105 45500
Area Director — Phoenix 106  
  Territories    
      Las Vegas 106 49000
      Phoenix 106 49500
      Boise 106 51500
      Seattle 106 53000
Area Director — San Francisco 107  
  Territories    
      Oakland 107 54600
      Laguna Niguel 107 59000
      Los Angeles 107 64500
      North Highland 107 65000
Campus Areas
Primary Business Code Secondary Business Code
W&I    
      Andover 190 00000
      Atlanta 191 00000
      Austin 192 00000
      Fresno 193 00000
      Kansas City 194 00000
SB/SE    
      Brookhaven 295 00000
      Cincinnati 296 00000
      Memphis 297 00000
      Ogden 298 00000
      Philadelphia 299 00000

Exhibit 4.9.2-2  (04-01-2004)
Position Codes

The following is a list of valid position codes to be used in Item 6 of Form 4502:

Position Code
    SBSE
  LMSB RA TA
Industry/DFO/Area Director 130 130 230
Territory Manager 101 101 201
Chief, Quality Assurance Chief Technical Support 105 NA 105 106 205 206
Group Manager 120 220
Team Manager 121
Section Chief, PSP (Classification) NA 131 231
Chief, PSP (Area Manager) 122 122 222
Chief, Program and Projects 103 203
Chief, Monitoring and MIS 104 204
Fraud Referral Specialists Group Manager 140
Special Enforcement Group Manager 151
PSP Coordinator NA 125 225
Income Tax 110 110 210
Excise Tax 112 112
Employment Tax 113 113  
Engineer 114
International Specialist 115
Quality Assurance/Review/Technical Coordinator 118 118 218
Economist 119
Computer Audit Specialist 124  
Industry/Issue/Technical Advisor/
Exam Specialization
155 155 255
Fraud Referral Specialist 108
Financial Product Examiner 170 170
Estate Tax 111
Coach, Mentor 126 126 226
Fraud Reserve Specialist 127 127 227
Reserved 102 102 202
Audit Accounting Aide 301 301 301
Dyed Diesel Fuel Inspector 180
Tax Examiner 327 327 327
Revenue Officer Examiner 213
Reserved 316 316 316

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