Part 4. Examining Process

Chapter 62. Tax Administration Advisory Services Procedural Manual

Section 1. General Information

4.62.1  General Information

This IRM contains guidelines for Tax Administration Advisory Services employees worldwide charged with providing support or assistance to foreign governments and United States (U.S.) territories, possessions or commonwealths.

4.62.1.1  (06-01-2002)
TAAS Mission

  1. Provide world-class assistance to other governments in modernizing and enhancing their tax administrations through the transfer of IRS experience.

4.62.1.1.1  (06-01-2002)
TAAS Program Objectives

  1. TAAS technical assistance consists of three broad programs:

    • in-country technical assistance (long- and short-term) (See IRM 4.62.1.4)

    • in-country or U.S. hosted training programs (See IRM 4.62.1.5)

    • the International Visitor's Program (See IRM 4.62.1.6)

  2. These technical assistance programs support the following U.S. Competent Authority objectives:

    • Engage in discussions with counterparts of foreign tax administrations to foster efficient and effective tax administration. Participate in meetings and seminars hosted by international organizations for the purpose of identifying and addressing emerging global tax issues impacting tax administration.

    • Assist foreign governments in strengthening their tax administrations.

  3. Any IRS technical assistance to foreign governments falls under Section 607A of the Foreign Assistance Act, and the objectives of that legislation are integral to TAAS assistance programs.

4.62.1.1.2  (06-01-2002)
International Stakeholders

  1. International stakeholders in the tax assistance arena are numerous. Most international stakeholders provide the opportunity for TAAS to develop collaborative relationships that can benefit all interested parties. Below is a listing of some of the key international stakeholders in the tax administration reform arena:

    • U.S. Department of Treasury, Office of Technical Assistance (OTA)

    • United States Agency for International Development (USAID)

    • Caribbean Organization of Tax Administrators (COTA)

    • Inter-American Center of Tax Administrations (CIAT)

    • The Inter-American Development Bank (IDB) or (IADB) or BID in Spanish

    • Intra-Europe Organization of Tax Administrations (IOTA)

    • Organization for Economic Cooperation and Development (OECD)

    • The World Bank (WB)

  2. The strategic alliances that may be created with some if not all of these stakeholders may have a broader impact than the assistance provided solely by TAAS. The opportunities for collaboration vary but the following are illustrative examples:

    • Bidding for contracts announced by funding organizations.

    • If the borrowing country requests, the funding institution may accept IRS as a sole source vendor. For example, a donor agency has an approved loan with a foreign tax administration. The borrowing country decides it wants 5 percent of the loan dollars set aside for the IRS to provide technical assistance in the examination area on the grounds that IRS has the best available expertise in that area.

    • Asking to provide technical advisors as a like-kind contribution in lieu of a cash contribution. For example, the IRS is a member of CIAT and OECD; either organization may ask the IRS to provide human and other resources to support on-going projects or training.

    • Requesting that TAAS enter into an agreement to provide human resources on a cost reimbursable basis. For example, TAAS enters into a Participating Agency Service Agreement (PASA) with USAID or into a Memorandum of Understanding (MOU) with the Treasury's Office of Technical Assistance.

    • Providing IRS participants for international working groups sponsored by tax administration organizations such as OECD, CIAT, IOTA, and COTA. These working groups/task forces are formed to study specific tax administration issues and make recommendations for strategic planning, tax training courses, tax manuals and position papers.

4.62.1.2  (06-01-2002)
Introduction to the TAAS Needs Assessment Process

  1. This section assists TAAS staff and other IRS employees in the successful completion of an information gathering or needs assessment mission to a foreign government tax administration. The goals of a needs assessment mission include:

    • Gathering information about and understanding the functioning of the foreign government tax administration;

    • Analyzing the information to determine in what areas IRS technical assistance would improve the efficiency and effectiveness of foreign government tax administration;

    • Developing recommendations for the implementation of IRS technical assistance program, including requisite scopes of work and cost projections;

    • Fulfilling the requirements of the scope of work, if any, for the needs assessment mission; and

    • Presenting the results of the mission in a clear, concise format that will inspire confidence in the customer regarding the proposed recommendations and the ability of IRS to accomplish the technical assistance program.

4.62.1.2.1  (06-01-2002)
Needs Assessment: Gathering information

  1. The needs assessment mission is designed to document a clear image of the status of the foreign government's tax administration. While sometimes referred to as taking a "snapshot" of the foreign government's tax administration, the needs assessment is more than merely gathering information. It requires an understanding regarding how the tax administration currently functions even if it is not functioning at an optimum level. To develop recommendations or propose solutions to the identified problems, the current environment must be fully appreciated.

4.62.1.2.1.1  (06-01-2002)
Needs Assessment: Developing Solutions

  1. In most instances, the foreign government's tax administration has a firm grasp of its problems. The fact that a needs assessment mission occurs indicates an awareness of a situation that the host government wishes to correct. Hence, the mission should not merely identify a list of problems. The mission should seek solutions to the problems. As noted below under Needs Assessment Report , do not identify a problem without identifying recommendations for solving the problem. Some problems may involve areas normally outside the IRS area of expertise such as customs issues or policy and legislative changes. However, the mission should not be deterred from proposing a course of action to address each problem identified, including the assistance of other U.S. Government agencies or international donors.

4.62.1.2.1.2  (06-01-2002)
Needs Assessment: Fulfilling the scope of work

  1. In some instances the needs assessment mission will gather information from across the spectrum of tax administration activities. For other missions, a scope of work specifically outlines the areas to be reviewed. Time permitting, the mission may pursue and comment on other areas, but at a minimum, the team must accomplish the scope of work.

4.62.1.2.1.3  (06-01-2002)
Needs Assessment: Presenting the Report

  1. The output of the mission is the needs assessment report. The report is a stand-alone document that describes the problems/concerns identified and the proposed solutions, including the resources (staff-years, commodities, and funding) required. Write the report concisely but in sufficient depth to communicate to the customer, whether a host government or international donor, that the recommendations are valid. In other words, the report should convey that the mission obtained a clear understanding of the conditions and constraints under which the current tax administration operates, including both positive and negative characteristics. IRM 4.62.1.2.3, Needs Assessment Report , describes specific report formatting and requirements.

4.62.1.2.1.4  (06-01-2002)
Composition of the Needs Assessment Team

  1. The size of the team is generally two to three persons but may be expanded based on the scope of work. Where possible, at least one person on the team is a member of TAAS or the Overseas Operations staff with previous overseas experience who serves as the team leader. If this is not possible, TAAS designates a team leader.

4.62.1.2.1.5  (06-01-2002)
Selection of the Needs Assessment Team

  1. If the needs assessment mission cannot be staffed solely within the Office of Overseas Operations, initiate a recruitment effort to identify potential members. Normally, this is accomplished through the issuance of VMS and e-mail messages describing the mission and the required qualifications of the team members. All potential team members must submit resumes. Messages are cascaded through appropriate organizational units. If personnel outside of Overseas Operations are required, VMS/e-mail messages are sent as soon as possible to complete identification of the team at least four weeks before the start of the mission. This will allow sufficient time to forward the team's resumes to the sponsoring country or organization. Time is also needed to make travel arrangements and to process travel advances, passports and visas.

4.62.1.2.1.6  (06-01-2002)
Qualifications of the Needs Assessment Team

  1. The qualifications required for the team vary with the scope of work for the mission. However, general qualifications recommended for the team members are listed below:

    • Grade 13 or above management official/manager

    • Previous overseas experience

    • Technical experience in one or more functional areas

    • Job experience, either currently or previously, in positions that require significant amounts of writing, such as program analysts, course developers, staff assistants, etc.

    • Ability to work independently with little guidance in less than U.S. standard environmental conditions

    • Strong analytical and research skills

    • Good interviewing skills

    • Foreign language skills

    • Personal computing skills, notebook and desktop, including the ability to use IRS-approved software components (mandatory requirement)

4.62.1.2.1.7  (06-01-2002)
TAAS Staff Responsibilities

  1. TAAS staff supports the needs assessment process and the needs assessment team. Responsibilities include:

    • Identifying needs assessment team members through the Personnel Acquisition Process for long- and short-term assignments. See IRM 4.62.1.8.

    • Assisting team members in identifying preferred flight schedules and in-country hotel accommodations.

    • Coordinating with the Travel Office to ensure passports, visas, shot information, etc. are provided to team members. Verifying that all travel arrangements/requirements are completed, including country clearance.

    • Arranging the Pre-Mission Briefing, including identifying dates, space, resource speakers and hotel arrangements/recommendations for team members from outside Washington, DC.

    • Obtaining, distributing, reviewing and, as desk officer for the region being visited, discussing resource material relevant to the conduct of the needs assessment mission as outlined in IRM 4.62.1.2.1.12, Background Information , including background/history on the development of the mission with the host government. Discussing the scope of work for the mission and projected timetable for the completion of the needs assessment report.

    • Modifying the Needs Assessment Background Information Questionnaire based on the statement of work. Sending out the questionnaire to the host government tax administration sufficiently in advance of the mission for the questionnaire results to be available for the Pre-Mission Briefing.

    • Acting as seminar leader for the Pre-Mission Briefing and managing the meeting. Completely reviewing the IRM pertaining to TAAS Needs Assessments with the team.

    • Discussing methods of communication between the team and TAAS through VMS and e-mail while the team is overseas.

    • Arranging the initial in-country meetings for the team to the extent possible, including the initial meetings with U.S. Embassy/USAID Mission staff and senior host government officials. (Briefing with U.S. Embassy Regional Security Officer (RSO) is mandatory after the team arrives in-country.)

    • Acting as the contact point for the team during the mission to resolve questions, problems, concerns, etc.

    • Arranging for office space and support at the conclusion of the mission to facilitate timely completion of the needs assessment report.

    • Coordinating with the team leader and team members to ensure completion of the needs assessment report within the required timeframe.

    • Transmitting the needs assessment report to the U.S. Embassy/USAID Mission and/or funding agency.

    • Reviewing travel vouchers submitted by the team and forwarding vouchers for approval by the Manager, TAAS. Forwarding copies of approved vouchers to the LMSB Budget Office and Beckley Administrative Support Center.

4.62.1.2.1.8  (06-01-2002)
TAAS Team Leader Responsibilities

  1. The Needs Assessment Team Leader responsibilities include:

    • Planning the mission activities.

    • Confirming travel arrangements and in-country accommodations.

    • Identifying proposed contacts — U.S. government, host government, international donors, private sector stakeholders, etc.

    • Preparing tentative schedule of meetings.

    • Coordinating field office visitations.

    • Determining the responsibilities of team members with regard to host tax administration functional areas assignments, non-government official meeting/interviewing assignments, and meeting with U.S. Embassy/USAID Mission functional areas.

    • Making needs assessment report writing assignments.

    • Functioning as the official representative of the IRS during meetings with senior U.S. Embassy/USAID Mission personnel and host government officials. Conducting the opening and closeout meetings for the team with U.S. Embassy/USAID Mission personnel and host government officials.

    • Arranging the initial in-country meetings for the team including the initial meetings with U.S. Embassy/USAID Mission staff and senior host government officials upon arrival in-country in the event TAAS/W was unable to schedule meetings.

    • Delivering the Needs Assessment Background Questionnaire and/or receiving the questionnaire results if time did not permit TAAS/W to accomplish these tasks.

    • Ensuring the team receives a security briefing from the U.S. Embassy RSO. Informing the U.S. Embassy/USAID Mission of any official or non-official field visitations/trips by team members.

    • In the event that on-site technical assistance is recommended, discussing with the appropriate U.S. Embassy/USAID Mission officials their viewpoint regarding the ability of the U.S. Mission to support IRS resident advisors and/or TDY personnel.

    • Maintaining contact with TAAS/W through VMS or e-mail regarding the progress of the mission, problems encountered, support needed, including representational funds, and potentially controversial issues, concerns, or recommendations to be discussed with the U.S. Embassy/USAID Mission or host government officials.

    • Holding meetings as necessary with team members to review the progress of the mission, including problems or barriers to successfully completing the mission. Ensuring team members exhibit appropriate conduct as noted in IRM 62.1.2.2.5, Working with Host Country Personnel .

    • Acting as the focal point for submission by the host government of any relevant material requested by the team during the mission.

    • Meeting/Interviewing host tax administration officials in functional areas determined during the Pre-Mission Briefing or subsequent team meetings.

    • Reviewing with TAAS/W the findings and proposed recommendations of the team before any closeout meetings with U.S. Embassy/USAID Mission and/or host government officials. As noted under IRM 4.62.1.2.2.4, Closeout Briefings , the team can not commit, or appear to commit IRS resources. In any discussion of recommendations, include a disclaimer that only the needs assessment report represents the official position of the IRS.

    • Conducting the closeout briefing with U.S. Embassy/USAID Mission officials and host government officials.

    • Coordinating with team members to ensure timely completion of the needs assessment report. The team leader ensures consistency of format, tone, style and presentation of the report and accuracy of budgets.

    • Submitting the needs assessment report to the Manager, TAAS and Manager, Overseas Operations for review and approval.

    • Submitting travel vouchers to TAAS/W within 30 days of return to the United States.

4.62.1.2.1.9  (06-01-2002)
TAAS Team Member Responsibilities

  1. The Needs Assessment Team Member responsibilities include:

    • Attending the Pre-Mission Briefing.

    • Meeting/Interviewing host tax administration officials in functional areas, U.S. Embassy/USAID Mission personnel, international donor officials and private sector stakeholders as determined during the Pre-Mission Briefing or subsequent team meetings.

    • Providing input during team meetings regarding the progress of the mission, including problems or barriers encountered that might affect successful completion the mission.

    • Informing the team leader of any official or non-official field visitations/trips planned.

    • Maintaining contact with TAAS/W through the team leader or via direct contact as approved regarding the progress of the mission, problems encountered, support needed, including representational funds, and potentially controversial issues, concerns, or recommendations to be discussed with the U.S. Embassy/USAID Mission or host government officials.

    • Exhibiting appropriate conduct as noted in IRM 4.62.1.2.2.5, Working with Host Country Personnel .

    • Completing assigned portions of the needs assessment report in a timely manner using the proper format.

    • Submitting travel vouchers to TAAS/W within 30 days of return to the United States.

4.62.1.2.1.10  (06-01-2002)
Needs Assessment Background Information

  1. Review several sources of background information before the start of the mission. To the extent possible, TAAS staff obtains this information then discusses it during the Pre-Mission Briefing. Additionally, use Internet research capabilities to obtain background information relevant to the mission. A partial list of Internet Web resources is shown below:

    • State Department (www.state.gov)— Background Notes, Post Reports, Consular Information Sheets, Travel Advisories, Embassy Web sites

    • AID (www.usaid.gov)— Congressional Presentations, Economic Data Book

    • CIA World Fact Book (http://www.cia.gov/cia/publications/factbook/index.html)

    • IMF (www.imf.org)

    • World Bank (www.worldbank.org)

    • IDB (www.iadb.org)

    • UNDP (www.undp.org)

    • TAAS country files and reports from previous needs assessments.

  2. TAAS staff also obtains the following information, if available:

    • An English language summary of the current tax laws of the foreign government's tax administration or a written description of the various taxes that are administered by the tax agency.

    • Mission statement or description of the responsibilities of the foreign government's tax administration.

    • Documents describing the current organizational structure and operations of the foreign government tax administration, including organizational charts and a description of the respective department responsibilities.

    • Annual operations plan or strategy, an annual report, or multi-year strategic plan of the tax administration.

    • A written summary of current problems as perceived by the foreign government tax administration including, the three most important things that need to be changed or improved to increase the effectiveness of the tax administration.

    • Information on how the host government measures the effectiveness of the tax administration (by the amount of money collected, number of returns filed or other measurement).

4.62.1.2.1.11  (06-01-2002)
Pre-Mission Briefing

  1. Each of the following items must be addressed when preparing for a Pre-Mission Briefing.

    Where? TAAS Offices, Washington, DC
    When? One to two weeks before departure
    How Long? One to three days
    For Whom? All team members
    Presented by? TAAS Technical and Administrative Staff

4.62.1.2.1.12  (06-01-2002)
Topics Covered in the TAAS Pre-Mission Briefing

  1. The Pre-Mission Briefing covers:

    • Travel arrangements,

    • Scope of work for the mission and mission requirements/expectations, including required outputs and timeframes, team member assignments, and projected schedule of activities,

    • TAAS staff responsibilities,

    • Team leader responsibilities,

    • Team member responsibilities,

    • Review of the IRM Needs Assessment guidelines,

    • International issues (Tax treaties, exchange of information agreements, TA issues, Director, International issues, etc.),

    • In-country conduct,

    • Cultural issues,

    • Environmental and security concerns (review State Department Background Notes, Consular Information Sheets and Travel Advisories),

    • Conducting interviews,

    • Writing styles —Write for the audience of the report. Ensure that the customer is able to determine from the report that the team understood the current conditions and problems,

    • Preparation and format of the needs assessment report, including the review of previous needs assessment reports and preparation of budgets,

    • Review of format for report writing and approved software,

4.62.1.2.1.13  (06-01-2002)
Training for  the TAAS Needs Assessment Team

  1. TAAS policy requires writing the needs assessment report using specific formatting software. Team members who are not familiar with this software should arrange for necessary training if there is sufficient time. At a minimum, the team leader should review the basic techniques and provide team members with the templates for IRS-approved software.

4.62.1.2.1.14  (06-01-2002)
Needs Assessment Background Questionnaire

  1. To assist the team in obtaining background information regarding the foreign government tax administration, a Needs Assessment Background Questionnaire is available (See Figure 4.62.1-3) that includes some of items noted above. If there is sufficient time before the mission, TAAS staff forwards the questionnaire to the tax administration for completion, and the information is distributed and reviewed during the Pre-Mission Briefing. If the information is not available before the briefing or before the team’s departure, the tax administration can complete the questionnaire and present it to the team upon arrival in the host country.

  2. To ensure the completion of the questionnaire as quickly as possible, send the questionnaire to the host government tax administration via fax or e-mail.

4.62.1.2.2  (06-01-2002)
In-country Conduct

  1. Needs assessment team members are expected to conduct themselves in accordance with the IRS and State Department Rules of Conduct. The team is expected to maintain a "low profile" during the mission because of the sensitive nature of bilateral tax administration assistance. There must be absolutely no news media statements or interviews by any of the team members. If there are inquiries from the news media, advise the host government tax administration, U. S. Embassy and/or USAID Mission, and Manager, TAAS.

  2. The team is in the host country to perform a specific mission at the request of the host government, U.S. Embassy or USAID mission, or an international donor organization. However, the team must keep in mind at all times that the senior U.S. official in the country is the Ambassador. While in the country, the team works not only for IRS but also for and is subject to the directives of the U.S. diplomatic mission. The team can enhance its relationship with the Embassy/USAID Mission through the following actions:

    • Inform the Embassy/USAID Mission of the team’s plan of action including with whom the team plans to meet in the host government. Extend invitations to Embassy/USAID personnel to join meetings with high-level host government tax administration and finance officials.

    • Ensure the Embassy is informed of the team’s whereabouts if personal or official trips are planned outside of the city where the Embassy/USAID Mission is located.

4.62.1.2.2.1  (06-01-2002)
Needs Assessment Meetings

  1. The following meetings occur during the needs assessment mission. TAAS Staff schedules the Pre-Mission Briefing and, to the extent possible, arranges the initial meetings with U.S. government and host government officials before the mission begins. Otherwise, the team leader arranges the meetings upon arrival in the country.

    Figure 4.62.1-1
    When… With Whom… Purpose…
    During Pre-Mission Briefing Needs Assessment Team TAAS Staff • Planning session for the mission, including a tentative schedule of meetings, planned contacts, and assignment of responsibilities of team personnel during the mission.
    First business day U.S. Ambassador or Deputy Chief of Mission (DCM) and USAID Mission Director if an AID-funded activity. For Embassy meetings, include the Economics Officer/Counselor, For USAID meetings, include the appropriate project officer • Ensure an understanding of the IRS mission by U.S. Government representatives.
    • Discuss the team’s proposed schedule of activities and list of officials to be contacted. (The Embassy/USAID Mission may require their participation in meetings depending on the level of the host government official. In the event an unplanned meeting with high level officials occurs, the team leader promptly informs the Embassy/USAID Mission.)
    • Confirm with Embassy/USAID management that the IRS mission is also subject to authority of the U.S. Ambassador while in-country.
    • Obtain an understanding of U.S. Government’s view regarding the host country’s tax administration environment, fiscal policies, and other applicable issues.
    • Determine what facilities are available for the team during their mission, such as phone and fax services, personal computers, vehicles, and office space.
    • If requested, arrange a date and time for a closeout meeting with the Ambassador and/or AID Mission Director.

    Note:

    To the extent possible, hold a closeout with U.S. officials before closing out with the host government officials.
    First business day Regional Security Officer (RSO) and other Embassy/USAID staff • Obtain an overview regarding local rules of conduct, security issues, converting currency, local registration requirements and any other considerations for official visitors to the host country. The Embassy may have a "Welcome Kit" containing useful information regarding the host country.
    First or second business day Head of the host government tax administration or head of the sponsoring host government organization. • Review the purpose of the mission and introduce the needs assessment team.
    • Discuss and obtain concurrence with the host organization regarding the schedule of activities for the mission, including the location of meetings and proposed list of officials to contact.
    • Discuss any support the team may require such as transportation, computer access, etc.
    • Identify host organization official(s) to act as a contact person(s) or liaison(s) for the team.
    • Arrange the date and time of the closeout meeting with the host organization.
    Last day of mission or as close to end of mission as scheduling permits U.S. Ambassador or Deputy Chief of Mission (DCM) and USAID Mission Director if an USAID-funded activity. • End of mission closeout (if requested).
    Last day of mission or as close to end of mission as scheduling permits Head of the host government tax administration or head of the sponsoring host government • End of mission closeout.

    Needs Assessment Meetings

4.62.1.2.2.2  (06-01-2002)
Additional Contacts for Overseas Employees

  1. The team contacts and meets with the following persons in addition to host government personnel to the extent that time permits:

    • U.S. Embassy Economic Counselor/Officer and/or USAID program and development personnel, if not included in the meetings noted above.

    • Technical program assistance personnel and resident representatives from other donor agencies such as the International Monetary Fund, the World Bank, United Nations Development Program, European Union and private sector development firms.

    • Private tax practitioners, if in-country, including both attorneys and accountants. Inform host tax administration officials of the desire to speak with these groups or other non-government individuals and have them agree to the meeting; as well as for meetings with government officials, at any level, outside the host tax administration organization. Do not discuss impressions, opinions, or findings with persons from the private sector. Obtain agreement with the host tax administration before discussing any information, impressions or opinions obtained during the mission with government officials outside the tax administration organization.

4.62.1.2.2.3  (06-01-2002)
Interviewing

  1. Figure 4.62.1-4 contains a list of questions to be considered during the needs assessment mission. The questions are segregated by functional area. While interviewing, considering the following tips:

    • Determine what is important to the customer.

    • Determine what the three most important issues facing the official are. What are the three most important problems? Successes?

    • If problem areas are identified, find out how they are currently functioning.

    • What are the official’s recommendations, suggestions, or thoughts on improving the processes or eliminating the problems?

    • What barriers, internal or external, in the official’s opinion act as inhibitors to proper tax administration?

    • Are there external stakeholders to the tax administration, identified by the team or host government officials, that impact on processes? In a negative or positive manner? Attempt to interview the stakeholders identified, after obtaining agreement of the host tax administration officials.

    • What barriers contribute to the current tax administration environment? Are they legislative or systemic? Consider this question from the perspective of the customer, external stakeholders, and the team.

    • During the interview, the team may inadvertently receive incorrect or incomplete information. This is especially true when working through interpreters. Do not hesitate to seek clarification or to ask the same question to different officials.

    • Information requested during the course of the needs assessment mission may not be provided in a timely manner. Politely persist in order to receive the desired information before the end of the mission. (As noted, host government officials assigned as counterparts or liaisons may be able to forward materials requested to the United States after the departure of the mission team.)

    • If feasible, and if time permits, make visits to local tax field offices of varying size and distance from the central office. For any official visit, ensure that one or more host government tax officials accompany the needs assessment team. Inform the Embassy/USAID Mission of any official travel.

4.62.1.2.2.4  (06-01-2002)
Closeout Briefings

  1. Hold closeout briefings with the host government and the U.S. Embassy and/or USAID Mission. The team leader will review with TAAS/Washington the findings and proposed recommendations of the team before any closeout meetings with U.S. Embassy/USAID Mission and/or host government officials. If possible, hold the briefing for U.S. officials before the closeout with host government officials. If not, notify the contact person at the Embassy/USAID Mission and describe the major observations that the mission team plans to discuss with the host government officials. This is important to ensure that the team does not raise any issue that the Embassy/USAID Mission knows to be controversial without receiving proper guidance.

    Figure 4.62.1-2
    Closeout Briefings
    For the host government… For the U.S. Mission…
    • Discuss significant findings, impressions, and observations. • Discuss significant findings, impressions, and observations. Previous contact between the Embassy/USAID Mission and the host government tax administration may be minimal. Therefore, the team may be questioned thoroughly about current operations. However, make no judgmental or derogatory comments regarding any specific host country individuals.
    • Do not commit or give the appearance of committing IRS resources. The needs assessment report with the accompanying recommendations for the implementation of an assistance program requires approval from the Director, International. • A general discussion of recommendations and how the recommendations would be implemented is permitted. If resident advisors may be recommended, explore whether the Embassy/USAID Mission can provide support for additional resident U.S. government employees. However, reinforce that no commitments of IRS resources can be made until the mission report is prepared and approved by the Director, International.
    • If requested, an executive summary of recommendations may be presented to the host government. However, include a written disclaimer, reinforced verbally during the meeting, that the document does not represent the official position of the IRS nor commit the IRS to provide any type of assistance. • If an executive summary of recommendations was provided to the host government, a copy should be shared with the Embassy and/or USAID Mission.
    • Discuss in general terms how IRS could implement changes in the host government tax administration through training (in-country and U.S.-based), resident advisors, and short-term TDY missions.    
    • Indicate an approximate completion date for the needs assessment report. Mention that IRS will forward the report to the organization funding the mission which is then responsible for distributing the report as needed. • Indicate an approximate completion date for the needs assessment report. IRS forwards the report to the organization funding the mission. This organization is responsible for distributing the report as needed. In instances where the host government is funding the mission, provide a courtesy copy to the Embassy/USAID Mission.
    • Thank the host government officials for their cooperation, openness and hospitality. • Thank the Embassy and/or USAID Mission for their assistance, support, cooperation, and hospitality.

    Guidelines For Closeout Briefings

4.62.1.2.2.5  (06-01-2002)
Working with host country personnel

  1. The needs assessment team is expected to develop and maintain an effective working relationship with all host country personnel. The tone and attitude of the team members can be a substantive factor in determining the success or failure of the mission. It can impact any future decision by the host government and/or the donor organization to look objectively at the initiation of a tax administration assistance project with the IRS. A genuine interest in the host country customs, culture and language will further the development of effective relationships with host government tax administration counterparts.

  2. Never underestimate the abilities of the host government tax officials. The relationship between the team members and the host government officials must be based upon mutual respect and trust. Remember that you are guests of the host government.

  3. During the initial meeting with tax administration officials noted above:

    • Reiterate the purposes of the needs assessment mission.

    • Review and discuss the proposed method of operation by the team.

    • Seek the views of the tax administration officials on these topics.

    • Attempt to get the viewpoint of senior tax administration officials regarding changes, improvements, or reforms that are needed.

    • Arrange a closeout meeting at this time — date, time and participants.

    • Identify a key tax administration official(s) as the liaison(s) or counterpart(s) for the team. This is useful if it is determined that an important document or fact was overlooked after the team returns to the United States. Use the liaison/counterpart as a contact for follow-up inquiries and/or clarifications.

4.62.1.2.2.6  (06-01-2002)
Representation Funds

  1. During the course of the needs assessment mission, the host government tax administration may host one or more social functions in the team’s honor. The team should consider whether a reciprocal social function for host government officials is warranted. In deciding whether a function should occur, the team leader should consider the number of events held for the needs assessment team, the level of the host government officials hosting the events, and the apparent expenditure in terms of time and resources by the host government.

  2. If the team leader determines it is appropriate for IRS to host an event, contact the Manager, TAAS and/or Manager, Overseas Operations to obtain concurrence, discuss the proposed event and estimated cost, and determine the availability of representation funds. If management approval is received and representation funds are available, normal procedures for securing representation funds will be followed. See IRM 4.62.3.1.

  3. In determining the participants for any IRS-sponsored function, ensure that appropriate members of the Embassy/USAID Mission are invited to attend, including the U.S. Ambassador and USAID Mission Director.

4.62.1.2.2.7  (06-01-2002)
Purpose of TAAS Background Information

  1. Submit the questions listed in Figure 4.62.1-3 to the host government tax administration in advance of the needs assessment mission. The questionnaire provides background information for the needs assessment team. Increase or decrease the list of questions required as appropriate.

4.62.1.2.2.7.1  (06-01-2002)
When TAAS Background Questions are Submitted

  1. TAAS staff submits the questionnaire to the host government tax administration. The questionnaire is sent sufficiently in advance of the mission so that the responses are available for the Pre-Mission Briefing. If there is not sufficient time, the team leader may give the questionnaire to the host tax administration upon arrival in the host country.

    Figure 4.62.1-3
    1 What is the mission of the tax department?
    2 Does the tax department have a strategic plan? If so, please provide a copy of the latest version.
    3 What is the number of employees in the tax department by organization or function?
    4 How are the Ministry of Finance (or equivalent organization) and tax department currently organized? Provide organizational charts. Are they organized by type of tax/economic activity or by administrative function?
    5 Who are the current senior tax officials and what is their background?
    6 Indicate the number of taxpayers in the country by type of tax of revenue source. How many individual taxpayers? Business taxpayers? State-owned enterprises?
    7 List the major types of taxes/revenue sources and the percentage of total revenue collected from each type of tax/source.
    8 If available, please provide a copy of the existing revenue laws in English. Is a tax reform effort currently under consideration? If so, please highlight the major changes proposed.
    9 What are the requirements for complying with the revenue laws for individuals? Businesses? How are taxpayers who do not comply, or who stop complying, identified? Are taxpayers registered and assigned any type of national or tax identification number?
    10 What are the major penalties for non-compliance with the revenue laws? Are there provisions for civil and criminal penalties? How does the tax administration regularly enforce the penalties?
    11 If state-owned enterprises exist, what are their tax obligations?
    12 How are taxpayers identified for audit or investigation? What percentages of returns are audited for each tax or revenue type?
    13 Does the tax administration have access to taxpayer bank accounts and bank records?
    14 Summarize the procedures used to collect outstanding tax arrearages. Does the tax administration have the authority to seize and/or garnish taxpayer assets? If so, briefly describe how this is accomplished and the frequency of occurrence.
    15 Does a program exist for training new employees and current employees? Do new employees receive formal training, from the tax administration or from another government agency, before assignment to the tax department? What formal training is available after assignment to the tax department? Does an on-the-job training (OJT) program exist?
    16 Generally, what are the minimum requirements for a job as an auditor, investigator, or collector in the tax administration? How does the salary/benefits structure of the tax administration compare with that of the private sector? Other government agencies?
    17 Please describe the level of automation within the tax administration. What processes are automated? How prevalent is office automation equipment and applications within the tax administration? Is information systems support provided by an agency outside the tax administration? Describe the current computer hardware and software, including network configurations.
    18 Are taxpayer correspondences and notices mailed? Describe the reliability and other issues related to the use of the national mail system.
    19 How is the effectiveness of the tax administration measured? Each function? If a strategic plan exists, is there an annual program planning process to monitor and accomplish the goals of the strategic plan?
    20 Describe the system of internal controls in the tax administration. Is there an internal audit function? Does the government or tax administration have a code of conduct? Is training providing regularly to tax administration employees on the code of conduct?
    21 Describe how decisions are made at the entry-, mid-, and top-level management positions. How is authority delegated below senior management positions? Does a management-training program exist for new managers? Does a continuing professional education program exist for tax administration managers?
    22 What are three biggest challenges facing the tax administration? What are the three largest successes accomplished by the tax administration?
    23 What barriers, if any, internal or external, make it difficult for the tax administration to accomplish its goals?
    24 How should the tax administration be changed to improve and enhance the effectiveness of the organization? To more effectively use the existing staff and resources?

    Background Questions for the host government tax administration

4.62.1.2.2.7.2  (06-01-2002)
TAAS Needs Assessment Sample Questions

  1. The following list of questions and topics cover traditional subjects normally investigated during a needs assessment mission. The list is not intended to be all-inclusive and, based on the scope of work and the host government’s tax administration, the needs assessment team may determine that additional items are required or that other items are not relevant and should not be considered.

    Figure 4.62.1-4
    Organization of the Host Government Tax Administration • Identify public laws or decrees establishing the tax administration.
    • Identify the tax policy organization and its relationship with the tax administration.
    • Describe the relationship of the tax administration to any national planning agency and that agency’s interest in tax reform.
    • Describe how many agencies are involved in revenue administration; and the lines of authority, and the relationships between the agencies and the responsible ministries/departments.
    • Provide organization chart(s) of the central office tax administration functions and the field office functions.
    • Describe employee staffing patterns and grade charts by organizational function.
    • Describe functional statements for the tax administration agency and major organizational units.
    • Provide the primary sources of revenue (income tax, customs duties, property taxes, value-added tax, sales tax, documentary stamps, other.) Provide raw numbers and percentages of total.
    • Describe pending any tax reform legislation its potential impact tax administration?
    Customer Relations and Public Information/Education • Does a taxpayer assistance and education program exist and what part of the organization supports this activity?
    • What is the composition of the taxpaying public? (Individuals, businesses, government-owned entities.) Provide raw numbers and percentages.
    • What are the tax obligations of government-owned enterprises?
    • Does a tax practitioner community exist? If so, what is the size and composition? The relationship to the tax administration? Do advisory groups exist?
    • Are tax forms, instructional publications, and tax law interpretations available at all levels of the organization and to the taxpaying public? Are they up to date?
    • Are tax offices adequately marked with information and direction signs to aid taxpayers visiting the offices?
    • Do procedures exist to handle taxpayer suggestions and complaints?
    Management of the Tax Administration • Obtain a professional profile of the key managers/figures in the tax administration. Include:
      a. Formal education
      b. Length of service with the organization
      c. Length of time in the present position
      d. Current job title
    • Attempt to gain insight into basic management practices, for entry-, mid-, and top-level managers. This would include such principles as:
      a. Organizational structure
      b. Lines of authority
      c. Delegation of authority
      d. Decision-making processes
      e. Communications
      f. Responsibility
      g. Strategic planning
    Human Resources and Training • Obtain information about the tax administration work force. How are they recruited? What is the education level of the work force? Professional qualifications?
    • What are the conditions of employment? Are employees governed by civil service regulations? What is the normal workweek? Work hours? Vacation time? What is the pay structure and how does it compare with the private sector economy? Other government agencies? Do career ladders exist?
    • What is the annual turnover rate for the past three years by category of employee? What is the number of employees by category? Are there provisions for temporary, part-time, or contract employees?
    • What training is provided to new employees? What topics are covered? Is there a continuing education program? Do employees receive training on effectively dealing with the public? What training is provided to new and existing managers? How are training needs determined? By whom?
    • Who teaches the courses, the tax agency’s employees, other government employees or contract instructors? Are instructors qualified and knowledgeable in their areas of expertise? Have technical instructors actually done the work they are training others to do? Are there provisions to identify and train new instructors? Do train-the-trainer programs exist?
    • Does a formal or informal on-the-job training (OJT) program exist within the tax administration? Who develops training materials? Are training programs evaluated for effectiveness? How? Is there any management-level feedback on the effectiveness of training?
    • Does the tax administration have a function to monitor the integrity of the employees and organization? Do employees receive training in this area, such as ethics training? Does a defined chain of authority exist that employees understand and follow?
    Tax Document Processing and Management Information Systems • Does a cashier operation exist? Are there internal controls? What is the perceived effectiveness of the operation? Are banks capable of receiving and accounting for tax payments? If so, are payments reported electronically or manually to the tax administration?
    • Is there any documentation describing the processing of payments and tax return documents? Flow charts? How does the treasury account for payments?
    • How does the tax administration determine that taxpayers file correct and timely tax returns?
    • How is taxpayer identity established? Are taxpayers registered and assigned any type of national or tax identification number? Does a computerized master file exist? Is it available on-line to field offices?
    • Is there any documentation on the design and operation of automated systems used to administer taxes and account for revenue collections?
    • How are returns stored after filing? Can they be located and retrieved within a reasonable time period?
    • What is the training and professional experience of the information systems staff developing and maintaining the tax administration information systems?
    • Describe the types of computer hardware and/or telecommunications equipment used within the tax administration. An overall diagram of the hardware architecture is helpful.
    • Determine the operating system software used by the tax administration. Include the identification and version of each software package used to support system applications.
    • What security controls are in place? Physical access to sensitive areas? Returns storage areas? What cash controls are in place? For the cashier operation? For revenue officer collections? Are controls in place for access to and the use of automated systems? Do the automated systems generate audit trails?
    • What are the current tax payment systems? Withholding and/or estimated tax? Are social tax payments such as social security, payroll and worker’s compensation collected by the tax department?
    • To what extent does personal computing equipment exist within the tax administration? Is it used for tax document processing? Payments? Office automation? Taxpayer correspondence? Are there possible processing or non-processing applications where personal computers could be used effectively?
    Delinquent Account Collection and Case Processing • How and when are delinquent accounts identified? Does a structure of priorities exist on which accounts to collect?
    • What is the current number of delinquent accounts? Cumulative monetary value in local currency? (

    Note:

    Convert into U.S. dollars for the report)

    Are accounts classified by type of tax, age, or value?
    • What is the number of collection personnel actively assigned to collect delinquent accounts? What is the organization of the collection function? Are organization chart(s) available?
    • What are the delinquent account collection procedures? What are the legal and administrative authority and requirements? Do lien, levy, compromise, tolerance, part payment alternatives exist? Can accounts be written off or be determined to be uncollectible? At what level of the organization are these decisions made?
    • What are the payment penalties prescribed by tax/revenue laws? Are they being assessed and enforced properly? Do they appear to be effective?
    • Is interest being assessed on delinquent accounts? Is it being computed and applied correctly?
    • Can assets such as real property or money be seized? If so, what is the number of seizures per year?
    • Does an effective management information system exist for the collection function? Does it provide timely, correct and relevant data?
    • Do delinquent returns exist? Does a program exist within the tax administration to combat taxpayer delinquency? How are delinquent returns identified?
    • Describe programs used to combat delinquencies, including any tax clearance procedures.
    • What is the number of delinquent returns received, by type of tax?
    • Are penalties imposed and collected?
    Returns Selection and Auditing • Is the tax administration an assessment-based or self-assessment-based tax system?
    • Is there an effort to implement audit planning and a resource allocation plan/model?
    • What are the number and types of tax return auditors in the tax administration? What are the minimum requirements for an entry-level auditor position? What is the level of training or experience of the auditors?
    • How are returns selected for audit? What percentages of total tax returns filed are audited? By type of taxpayer? By type of tax? Is the selection process consistent and impartial?
    • Do tax return auditors visit taxpayer offices to review books and records and financial statements?
    • Does third party information exist? What is the tax administration’s authority and capability to examine books and records of the taxpayer and third parties, including financial institutions? Can a court order be issued to obtain records/information?
    • What audit techniques and procedures are used? Package audit, tolerance levels, repetitive audits, rotation, and cases with fraud potential? Are procedures consistent, clear, and readily accessible by audit personnel?
    • What are the procedures for agreed and unagreed cases? Are the procedures effective?
    • Is case assignment control and workload management effective?
    • Is there a quality assurance program to ensure that audits are conducted properly with regard for taxpayer rights and the proper interpretation and application of the law?
    • Is a practicable and fair system of appeals in place and working?
    • Does the tax law allow for criminal charges to be filed against taxpayers for some violations of the laws?
    • Is there a criminal investigation function to pursue criminal violations of the tax law? How are criminal cases identified? Does a process exist for the referral of cases from audit or other functions? Is there an informant’s program or a fund to reward those who provide information?
    • Does the payment of taxes due terminate a criminal investigation?
    • Does a management information system exist to provide management with feedback and control of the audit function?
    Appeals, Litigation and Legal Support • What is the organizational structure of the legal apparatus? Within the tax administration? Ministry? Courts system?
    • What are the statutes for criminal and civil litigation? Are there any associated penalties?
    • What is the legal basis of the investigative authority?
    • Is there an administrative appeals process? Does it appear to be effective?
    • Is there management information regarding the administrative appeals process? Types of cases and the currency value of the cases for the past three years?
    • Is there a judicial appeals process? How does it operate?
    • Is there management information regarding the judicial appeals process? Number of appeals initiated? Number of appeals settled before trial? Number of appeals settled by trial?
    • Do procedures exist for appealing to a higher court? Are court decisions published and distributed within the tax administration?
    • What is the impact of the appeals process on the compliance and collection process?
    Physical Facilities for Tax Administration • What is the availability, utilization and adequacy of office space, both in the central office and in field offices? Are the offices located so as to facilitate business relations with taxpayers? Are the offices adequately heated/cooled, ventilated, and lighted? Is the physical security of the offices adequate? Are taxpayer records adequately stored and protected?
    • What are the quantity, appearance, and general condition of the furniture and equipment? What are the types of furniture/equipment needed?
    • What government agency is responsible for the procurement and maintenance of the building, furniture and equipment?
    • What is the state of electronic communications within the organization? Is there an adequate phone system (land/cellular)? Is there adequate access to the Internet? E-mail?
    • Does a training facility exist for the tax administration? Is it shared with other government agencies? Is it properly equipped and maintained?

    Sample Needs Analysis Questions

4.62.1.2.3  (06-01-2002)
Format of the Needs Assessment Report

  1. Prepare the needs assessment report using specific formatting techniques. The formatting template works in conjunction with the IRS approved software and is available from TAAS for needs assessment team members who do not have a copy. As noted above, team members will receive training or an orientation to the software before the commencement of the mission.

  2. Complete the needs assessment report within 30 days after the return of the team to the United States. Team members will spend one week at TAAS in Washington after the mission for debriefing and preparation of the needs assessment report. As noted in IRM 4.62.1.2.1.8, the team leader is responsible for coordinating with team members to ensure timely completion of the needs assessment report. The team leader ensures consistency of format, tone, style and presentation of the report and accuracy of budgets.

  3. Each needs assessment mission is unique. However, many aspects of the report are standard. TAAS will provide the team with examples of previous needs assessment reports that contain the formatting and presentation requirements to be used in the report for the current mission.

  4. The formatting software uses 12-point Times New Roman for report text and 16-point Arial for report titles. Smaller font sizes may be used for outlines, tables, etc. Attachments may use other font styles. For example, TAAS budgets normally use 12-point Arial.

  5. Upon completion, submit the needs assessment report through the Manager, TAAS to the Manager, Overseas Operations for approval. The team leader prepares a transmittal memorandum to submit the report to the organization sponsoring the needs assessment mission. If possible, transmit the report electronically.

4.62.1.2.3.1  (06-01-2002)
Requirements of the Needs Assessment Report

  1. The needs assessment report includes standard sections. These sections are listed below in their order of appearance.

    Figure 4.62.1-5
    Required Item Explanation
    Transmittal Letter A memorandum signed by the Manager, Overseas Operations transmitting the needs assessment report to the funding agency or government organization that sponsored the needs assessment mission. The memorandum will briefly summarize any proposed technical assistance program, including the total cost of the program.
    Title Page/Cover Sheet Self-explanatory.
    Table of Contents Self-explanatory.
    Acknowledgement This page provides an opportunity to acknowledge individuals or organizations that contributed to the success of the needs assessment mission. The team members may sign the acknowledgement.
    Officials Contacted A listing of all officials contacted during the mission, including officials from the host government, U.S. Embassy/USAID Mission, other country missions, and international donor organizations.
    Scope of Work If a formal scope of work was supplied to IRS, include it in the report at this point. Otherwise, include a brief summary of the goals and contractual requirements of the needs assessment mission.
    Executive Summary This section includes an overview of the tax administration and the primary findings of the mission. The section includes both positive areas and areas where IRS technical assistance would benefit the host government tax administration. Include a brief explanation of any proposed assistance program.
    Functional Review The bulk of the report includes the description of the tax administration areas reviewed during the mission. Each function or topic covered in the report should include a narrative section labeled “Current Situation.” Below the narrative will be two parallel columns. In the left-hand column, titled "Observations," will be a description of the positive aspects of the area reviewed plus any concerns, problems, or improvements needed. Recommendations for correcting or improving the items that are noted under "Observations" and any proposed IRS assistance activities related to the items will be shown in the right-hand column labeled "IRS Assistance." The format is designed to allow the reader to readily see the problems, if any, and the recommended solutions.
    Donor Assistance Briefly review donor activities, if any, to see if they relate to the host government tax administration. Explain the relation of the proposed IRS assistance program to donors to ensure that there is no duplication of effort.
    Technical Assistance Program
    (See format below)     		This section will contain:
    • A detailed explanation of proposed IRS technical assistance activities, including the scopes of work for any long-term (resident) and short-term (TDY) technical advisors.
    • Any proposed training activities, including in-country or U.S.-based training programs and U.S. visitation programs.
    • A summary of proposed recommendations in priority order and the responsible implementing organization (IRS, host government, other sources, etc.) (The summary may be shown as an attachment to the report.)
    • The summary of proposed recommendations will consider the readiness of the host government tax administration to adopt and implement the proposed assistance program. Include steps that the host government must take before initiation of the proposed assistance program to ensure the tax administration can absorb the technical assistance. Consider such items as legal/legislative changes (tax law and civil service/personnel), organizational restructuring, internal controls, number of other active programs, resource limitations, etc.

    Figure 4.62.1-6
    Format for Technical Assistance Program
    For… Include…
    Technical Advisors • Length of assignment
    • Statement of work
    Training • Course description
    • Target audience
    • Course location
    • Course cost
    • Length of training
    • Timing of training
    • Number of instructors
    • Source of instructors (IRS, host government, donor agencies, etc.)
    Summary of Proposed
    Recommendations     		• Report reference (page number)
    • Priority
    • Brief explanation of recommendation
    • Responsible organization(s)
    • IRS assistance, if any
    • Skills required

    Figure 4.62.1-6
    Required Item Explanation
    Commodity Procurement Program Include detailed requirements for any commodities needed to support the IRS technical assistance team and any commodities to be purchased for the host government tax administration. For office automation purchases, include a statement that the requirements represent minimum requirements; the latest technology available at the time of procurement will be purchased.
    Conditions Precedent and Provision of Local Resources This section includes a listing of any conditions precedent recommended for the implementation of the IRS technical assistance program. It also includes any logistical support in terms of personnel, commodities, furnishings/office space or equipment required from the host government tax administration. An example is included in IRM 4.62.1.2.3.2 Conditions Precedent/Provision of Local Resources
    Budget for the Technical Assistance Program Present the budget in the report as follows:

    Figure 4.62.1-6
    Summary • Covers the entire period of proposed technical assistance activities.
      • Listed by the following broad categories, if applicable:
        a. Salaries and benefits
        b. Travel
        c. Per diem
        d. Shipments to/from post
        e. Housing/allowances
        f. Commodities
        g. Short-term technical assistance (TDYs) (excluding overhead)
        h. Participant training
        i. Miscellaneous costs
        j. IRS overhead (including TDYs)
        k. Total project costs
      • If the proposed program exceeds one year show a separate budget for each year plus a total.
    Component Budget • Listing each activity separately allows the host government the ability to consider alternative technical assistance packages that can be grouped based on the various levels of funding.
      • In developing alternatives, component of the program that are interrelated or include components that are conditional on the completion of other components should be grouped together.
      • For each activity only three items are required:
        a. Costs
        b. IRS overhead
        c. Total budget
          (

    Note:

    The total of the summary and component budgets should match.)
    Detailed Budget   Include as an attachment to the report. Use the TAAS standard budget line items. Figure 4.62.1-6 lists the standard budget stub lines.
    Attachment   Place any attachments, including those previously mentioned, at the end of the report. Attachments may include timelines for technical assistance activities, summaries of host government tax laws, organization charts, or other background information.

4.62.1.2.3.2  (06-01-2002)
Conditions Precedent/Provision of Local Resources

  1. Items recommended to include in the IRS technical assistance program agreement with the host government’s tax administration are contained in this section. The listing is not intended to be all-inclusive. The team may also refer to previous needs assessment reports for specific examples.

  2. Assignment of tax administration counterparts, at the appropriate organizational level, for each IRS technical advisor.

  3. Logistical support for the project team including:

    • Office space for the resident advisor and office space for short-term advisors

    • Secretary for the project team

    • Office furniture

    • Individual telephone for the resident advisor and office secretary, telephone line for fax machine

    • Transportation for official business

    • Office automation equipment (personal computers [hardware, software, peripherals], fax, photocopier, etc.)

    • General office supplies (photocopy paper, pens, stationery, etc.)

    • Internet access

  4. Logistical support for training classes and seminars, including venue for the training, production of required training materials, and payment of other direct costs related to the training/seminar such as food, beverages, supplies, etc.

  5. Transportation within the host government territory to provide technical assistance or training to field offices. Travel and per diem for the project manager to accompany the commissioner to international tax organizations’ meetings and IRS orientations upon approval of the tax administration. Travel and per diem for in-country travel for all IRS Advisors.

    Note:

    Travel and per diem expenses, international or domestic, will be governed by the travel regulations published by the United States General Services Administration (GSA). Per diem rates are subject to change over the life of the project.

  6. Entry into the host country free of customs duty and taxes for:

    • Commodities (office equipment, basic household furnishings, etc.) purchased by the project. Commodities purchased by the Project become the property of the host government at the conclusion of the Project.

    • Personal effects (including automobile) of persons appointed by the IRS, their spouses and children together with such other effects as may be needed from time to time, and permission for export free of customs duties and taxes all such effects upon repatriation.

  7. Overall agreement by the host government tax administration to the technical assistance program and recommendations noted above. If there is not agreement with specific items, the tax administration needs to provide a counter-proposal if it still desires to receive assistance in that area.

  8. The final agreement between the funding agency, IRS and the host government tax administration outlines their respective roles and responsibilities and includes a detailed budget showing the cost of the project, a method of monitoring expenditures, and a method of payment for the project.

  9. Subsequent to the execution of a project agreement, a pre-project design and candidate mission occurs with personnel traveling to the host country. The pre-project design and candidate mission personnel will work with the U.S. Embassy, USAID Mission (if applicable) and host government tax administration officials in developing the administrative and support requirements and their associated costs for the project. The mission will also provide an opportunity for the project team candidates to meet the host government tax administration, U.S. Embassy and USAID officials and assess the local living/working conditions and environment.

4.62.1.2.3.3  (06-01-2002)
TAAS Budget Formats and Stub Lines

  1. Standard budget formats are found in IRM 4.62.1.7 for both long-term and short-term technical assistance activities and, in certain cases, for the particular funding agency. The budget for a long-term assistance project includes standardized budget stub lines. Not all line items require a budget amount depending on the need and type of assistance program under consideration. The Budget Table below lists descriptions of the standard stub lines and explanatory notes.

    Figure 4.62.1-7
    If the project is… Then use the budget format in…
    Long-term technical assistance Figure 4.62.1.7-29
    Technical TDY assistance (non-Treasury) Figure 4.62.1.7-30
    Technical TDY assistance (Treasury) Figure 4.62.1.7-31
    Training TDY assistance Figure 4.62.1.7-32
    Treasury long-term technical assistance Figure 4.62.1.7-33

    Budget Formats and Sub Lines

4.62.1.3  (06-01-2002)
TAAS Desk Officer

  1. The responsibilities of the TAAS desk officer are contained in the Position Description number 91600 for the Senior Tax Administration Advisor. These include:

    • Profile potential tax assistance opportunities for key countries within assigned geographic area.

    • Establish liaison relationships with desk officers of the World Bank and IDB with the objective of keeping these external desk officers informed of the IRS resources available to support the objectives of the external stakeholders.

    • Effectively brief project personnel on administrative and procedural advisory requirements.

    • Assist in the development of project implementation plans.

    • Identify, develop and coordinate projects for tax administration technical assistance programs for foreign governments.

    • Coordinate administrative support for projects.

    • Analyze and monitor project implementation plans and accompanying status reports to ensure contract commitments are being met, and alert management to any concerns or potential problems in a timely manner.

    • Coordinate short and long-term overseas projects.

    • Identify IRS employees for potential overseas assignments.

    • Serve as project team leader of multi-functional IRS teams or as sole IRS representative in planning, staffing and conducting on-site tax administration needs assessments.

    • Maintain working relationships with the U.S. State Department, U.S. Agency for International Development (USAID), U.S. Treasury Department and other donor agencies in the field of international development.

    • Serve in short-term foreign assignments in own area(s) of tax administration specialization.

    • Serve as an IRS representative at major conferences and meetings.

    • Develop and implement methods for assessing customer satisfaction with TAAS products and services.

4.62.1.3.1  (06-01-2002)
TAAS Program Development

  1. The development of short- and long-term technical assistance with foreign tax administrations is the responsibility of the desk officers (senior analysts) assigned to TAAS. The program development process normally unfolds with the following sequence of activities. Some of the steps may be delegated to a lower-graded program analyst or staff assistant under the guidance of a desk officer.

  2. The desk officer receives notice that a foreign tax administration needs U.S. technical assistance. This information may come from an internal source such as the International Visitors Program or an external source such as:

    • Direct contact with host country,

    • Donor agencies, e.g., USAID, World Bank, Inter-American Development Bank, IMF etc.,

    • Contacts through International Organizations, e.g., CIAT, IOTA & OECD,

    • Review of State Department cable traffic,

    • In-country or U.S.-hosted training programs, or

    • Information provided by Tax Attaches (TAs).

  3. In response to the initial request, the desk office:

    • Contacts the requesting entity via telephone, Internet e-mail and/or written memorandum to clarify assistance needs.

    • Evaluates the request.

    • Secures management approval to proceed with development of assistance proposal.

    • Prepares needs assessment proposal. See IRM 4.62.1.7 for Budget preparation.

  4. Discusses proposal with management to secure final approval.

  5. Prepares memorandum for signature of the Manager, Office of Overseas Operations and TAAS to transmit the needs assessment proposal. See Figure 4.62.1-7.

  6. The desk officer prepares for the needs assessment once the proposal is accepted. See the following IRM sections for specific instructions:

    • IRM 4.62.1.2 Needs Assessment

    • IRM 4.62.1.4 Overseas Projects

    • IRM 4.62.1.8 on Personnel Acquisition for Recruitment

4.62.1.3.2  (06-01-2002)
Section 607 (a) Determination from USAID

  1. After receiving approval from management to proceed with developing an assistance program for the country, the desk officer makes a written request for a Section 607 (a) Determination from USAID that would allow IRS to enter into an agreement with the country. This determination must be received before TAAS can enter into a formal contract or agreement with the foreign government, (See Figure 4.62.1-7). While awaiting a response from USAID, the desk officer follows the procedures found in IRM 4.62.1.2 for initiating a Needs Assessment.

    Figure 4.62.1-8
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Example Letter to Request Section 607(a) Determination

4.62.1.3.3  (06-01-2002)
Desk Officer Project Coordination Efforts

  1. Once a project is established, the desk officer acts as a liaison between the project and TAAS management. The desk officer coordinates the project’s day-to-day operational activities for the TAAS headquarters office in Washington, DC including:

    • Review and respond to correspondence

    • Review, analyze and respond to project reports, making recommendations as needed.

    • Monitor project budget information.

    • Coordinate problem resolution.

    • Coordinate long and short-term recruitment efforts, See IRM 4.62.1.8 on Personnel Acquisition.

    • Prepare briefings and managerial overviews for project reviews, IVP program visitors and new advisors for TAAS and overseas assignments.

    • Coordinate on-site project reviews (see IRM 4.62.1.4.12 TAAS Project Reviews).

    • Provide guidance for project contract renewals.

    • Coordinate project initiated International Visitors Programs (IVP) and study tours.

    • Coordinate project activities, TAAS training initiatives and contacts with other government agencies such as CI, TIGTA, U.S. Customs and U.S. Justice Department on international money laundering and Narcotics law enforcement issues

    • Coordinate project activities with IRS Tax Attaches (TAs) for country clearances, notice on other TAAS sponsored visitors to TA jurisdictions and training initiatives.

    • Review and timely update TAAS monthly reports, country files and budget tracking programs on the TAAS correspondence systems.

4.62.1.4  (06-01-2002)
TAAS Advisory Team Scope of Responsibility

  1. The TAAS advisory team provides technical advice and assistance. The team operates in a strictly advisory capacity. The foreign country or U. S. territory is free to accept, modify, or reject the team’s proposals.

  2. The scope of the advisory team’s responsibility is limited to administration of internal taxes. It is not appropriate to give advice on tax policy matters, however; the advisory team may provide advice on the administrative impact of tax policy recommendations.

4.62.1.4.1  (06-01-2002)
TAAS Team’s Relationship with TAAS/W

  1. The TAAS team operates under the technical supervision of TAAS Washington (TAAS/W) which provides program direction, technical support, and administrative support.

4.62.1.4.2  (06-01-2002)
TAAS Project Manager/Resident Advisor Scope of Responsibility

  1. Teams of two or more advisors have a project manager. The term resident advisor is used in lieu of the term project manager for projects with only one advisor. Both the resident advisor and the project manager operate under the technical supervision of the Manager, TAAS (Office of Overseas Operations). On matters of general program and policy direction, public relations and personal conduct, project managers/resident advisors are also administratively responsible to one or more of the following:

    1. U.S. Ambassador or designated embassy official.

    2. USAID Mission Director.

    3. Treasury Assistance Program Office.

    4. Head of office or funding source counterpart (i.e., host country Ministry of Finance).

  2. Project Managers/Resident Advisors are responsible for the following:

    1. Providing technical advice in his/her area(s) of expertise.

    2. Planning and executing the tax administration improvement program and ensuring that the terms of the Technical Assistance Agreement are met.

    3. Establishing and maintaining relationships with the appropriate donor agencies, funding sources, host governments and TAAS staff.

    4. Coordinating project initiatives, establishing priorities, developing and delivering appropriate action plans/targeted actions.

    5. Assigning, supervising, coordinating, and evaluating the work of the advisory team.

    6. Submitting timely required reporting documents.

    7. Developing and monitoring project expenditures using the standard budget format described in IRM 4.62.1.7.8, Long-term Project Budget Format.

    8. Submitting monthly budget spreadsheets to TAAS no later than the fifth workday following the end of the month. The budget spreadsheet will show actual expenditures for the current and previous months and projected/budgeted expenses for the remaining months in the fiscal year.

    9. Naming and identifying budget files in accord with IRM 4.62.1.9.

    10. Ensuring timely payment of IRS bills. For host government-funded projects, the payment terms and conditions are specified in the Technical Assistance Agreement with the host government. For USAID funded projects, payment terms and conditions are included in the Participating Agency Service Agreement (PASA) signed by IRS and USAID. For projects funded by other international donor agencies, payment terms and conditions are outlined in the contract or other obligating document with the agency.

    11. Submitting copies of bills/vouchers for all expenditures paid by the U.S. Embassy/USAID Mission/Funding Agency monthly to TAAS by the fifth workday following the end of the month.

    12. Ensuring timely completion of travel vouchers by all short-term (TDY) personnel. TDY travel vouchers will be submitted to TAAS/W for approval.

    13. Submitting timely administrative documents such as arrival/departure notices and timesheets. See Figure 4.62.1-9 and Figure 4.62.1-10.

    14. Negotiating contract extensions.

    15. An end of project report that outlines the assistance provided, activities accomplished and recommendations for future actions either by the tax administration agency or additional technical assistance. The report needs to be furnished to the host government, funding agency, U.S. Embassy, and TAAS/W.

  3. In addition to an end of assignment report, project managers are also responsible for insuring proper closure of the project which includes:

    1. Archiving appropriate correspondence, documentation, reports, procurement orders, budget documents (spreadsheets, travel vouchers), training materials developed, PASAs, project agreements, etc. To the extent possible, project archives should be in electronic form. Any reports that were computer generated should be in electronic form so a hard copy of the report should not be included. Once the electronic data is sent to TAAS/W, it will be saved to International server space or CDs.

    2. Project purchased commodities need to be inventoried and reconciled against purchase orders/vouchers. Prior to turning over project commodities to the host government, obtain permission from the U.S. Embassy. Acceptance documents acknowledging receipt of all project commodities by the host government need to be prepared. The receiving host government officials must acknowledge via a signed receipt of the commodities delivered.

    3. Project managers must ensure any personal computing equipment turned over to the host government is properly sanitized. All files relating to the host government are to be removed.

    Figure 4.62.1-9

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Supervisory Components for TAAS Project Teams

4.62.1.4.3  (06-01-2002)
TAAS Project Budget Development

  1. Guidelines for developing long-term project budgets are contained in IRM 4.62.1.7.8, Long-term Project Budget Format .

  2. Depending on the need, different budget templates are used and maintained on the TAAS Correspondence System. Copies of the templates are provided to project managers via diskette or CD-ROM. The table below describes the budget template to be used for different circumstances.

  3. Additional information regarding budget development is contained in IRM 4.62.1.7, TAAS Budget Process.

4.62.1.4.4  (06-01-2002)
TAAS Budget Templates

  1. Budget templates exist for different types of budget requirements. The layout and description of the budget templates is shown in the various exhibits for IRM 4.62.1.7. The actual templates are in the TAAS Correspondence System in Folder 97, Budget Templates.

    If the project is… Then use this budget format…
    Long-term technical assistance (project budget summary) See Figure 4.62.1.7-28
    Long-term technical assistance (monitoring current fiscal year budget) See Figure 4.62.1.7-29
    Technical TDY assistance (non-Treasury) See Figure 4.62.1.7-30
    Technical TDY assistance (Treasury) See Figure 4.62.1.7-31
    Training TDY assistance (non-Treasury and Treasury) See Figure 4.62.1.7-32
    Treasury long-term technical assistance See Figure 4.62.1.7-33

4.62.1.4.5  (06-01-2002)
TAAS Staffing Objectives

  1. Project managers/resident advisors must provide TAAS/W with projected staffing requirements at the beginning of each contract period or fiscal year. These requirements should identify the following:

    • Number of short-and long-term advisors.

    • Scope of work for each advisor.

    • Budget preparation and related forms.

    • Orientation/training requirements.

    • Overlap requirements for departing advisor(s), as appropriate.

    • Staff hours required for on-site project evaluations.

    • Travel days required for consultation, briefing and debriefing in TAAS/W.

4.62.1.4.6  (06-01-2002)
Requests for TAAS Project Personnel

  1. There are two types of work assignments relating to TAAS projects: "short term" (TDY) and "long term" . These assignments are defined in IRM 4.62.1.8.1 Types of Assignments.

  2. When specific staffing needs are identified, the project manager/resident advisor must submit to TAAS/W a memorandum/ "Statement of Work" outlining pertinent information regarding short- and/or long-term advisor requirements. The following information is required for all staffing requests:

    • Functional area of expertise required, including specific IRS experience relevant to the foreign assignment.

    • Projected length of assignment.

    • Background information on assignment.

    • Target date for arrival in-country (requires as much lead time as possible).

    • Language skills and/or level of expertise required.

    • Funding source (e.g., host country Ministry of Finance, USAID, World Bank, IMF, etc.).

    • Signatures of requesting official, funding source and host government.

    • Formal "Statement of Work" (SOW) document, which outlines objectives, responsibilities and specific tasks/deliverables to be accomplished. Refer to IRM Figure 4.62.1-35 TAAS SOW Form for sample SOW format.

  3. For both types of assignments the project manager should allow as much lead time as possible to allow the TAAS/W staff sufficient time to recruit, process and/or replace an advisor. Sufficient lead time is especially important for recruiting and processing long-term advisors.

  4. If a long-term advisor is leaving post, the project manager must notify TAAS/W as soon as possible. If the departing advisor is being replaced, the project manager prepares a SOW and the advisor’s departure date.

  5. Due to their critical role in providing continuity to relationships with local governments, funding sources, Embassy contacts and TAAS/W, project managers will not be made available for TDY assignments to other tax teams.

  6. Project managers and team members will not negotiate directly with IRS employees or other advisory teams concerning TDY assignments. All requests for TDY personnel are to be made by the project manager to TAAS/W.

4.62.1.4.7  (06-01-2002)
Reporting TAAS Personnel Actions

  1. Advisors serving on long-term assignments are generally subject to State Department Foreign Service and USAID personnel, travel, fiscal, and related administrative regulations, rather than IRS regulations.

  2. The following information must be forwarded to TAAS/W at appropriate times:

    1. Arrival information such as date of arrival, names of dependents traveling with team member, and reason for arrival. (See Figure 4.62.1-9 Arrival Notice.)

    2. Departure information such as date of departure, names of dependents traveling with team member, and reason for departure. (See Figure 4.62.1.4-10 Departure Notice.)

    3. Arrival and departure information serve as the documentation for post differential payments. Project managers must ensure these notices are timely and accurately provided to TAAS/W.

    4. Change in marital status and any name changes involved.

    5. Change in permanent overseas home address or telephone number.

    6. Emergency contact information such as name of employee, name of persons to be notified in the event of an emergency, address of persons to be notified, home and office telephone numbers, and relationship to employee must be kept current.

    7. Temporary stays in the United States. Whenever a team member returns to the U.S., whether on annual or emergency leave or official business, TAAS/W must be notified.

    Figure 4.62.1-10
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Arrival Notice

    Figure 4.62.1-10
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Departure Notice

4.62.1.4.8  (06-01-2002)
Evaluation of Overseas Employees

  1. All employees serving on overseas assignments are evaluated on their performance, in accordance with the type of their assignment (TDY or long-term).

  2. TDY advisor assignments (TAAS details) are usually from one to three months in duration. Specific required work activities or project deliverables are outlined in a formal Statement of Work (SOW) at the beginning of each assignment. The project manager/resident advisor evaluates detailed employees for the period of the detail. The appraisal is based on the advisor’s performance against standards established in the SOW for the specific TDY assignment. The Manager, TAAS ensures that the appraisal is sent to the employee’s appropriate head of office.

4.62.1.4.8.1  (06-01-2002)
Performance Evaluations for TAAS Long Term Assignments

  1. The duties or project deliverables of technical advisors serving on long-term assignments are designated in the "Tax Assistance Advisory Agreement" (Project Contract) for each individual project. All advisors on long-term assignments are converted from the General Schedule to the Department of State "FC" Schedule for the duration of their foreign assignment.

  2. The project manager/resident advisor evaluates all long-term team members annually, in accordance with applicable IRS Performance Management (PMS) requirements, based upon the critical elements and standards established for the "TAAS Advisor" position. Appraisals must be accurate and contain specific examples/documentation to support each rating.

  3. The Manager, Overseas Operations and TAAS or Manager, TAAS evaluates the Project Manager/Resident Advisor annually, in accordance with applicable IRS PMS requirements, based upon the critical elements and standards established for the Project Manager Position Description.

  4. For "FC" employees, the IRS PMS is for evaluative purposes only. FC employees continue to receive within grade increases, however they are not included in the IRS award pool.

4.62.1.4.8.2  (06-01-2002)
Performance Evaluations for Employees Assigned to Treasury Department

  1. IRS advisors assigned to the U S Treasury Tax Advisory Program (TAP) work under the general direction of the Senior Advisor, U S Treasury Tax Advisory Program, and the Director, Office of Technical Assistance. For IRS evaluation purposes, the employee’s immediate supervisor is the Manager, TAAS.

  2. The Manager, TAAS is responsible for preparing annual performance evaluations for IRS employees assigned as TAP advisors. Information regarding specific performance accomplishments is provided by the Senior Advisor, U.S. Treasury TAP, Director, Office of U.S. Treasury Technical Assistance, and from the TAP advisor’s "Employee Self Assessment" document.

  3. The Manager, TAAS coordinates the annual evaluation process, which includes:

    • Development of Form 12450-A "Manager Performance Agreement," at the beginning of the fiscal year/date of TAP advisor assignment;

    • Coordination of "Mid-Year Self Assessment" and TAP management evaluative input; and

    • Completion of final "Year End Self Assessment" and TAP management evaluative input for Form 12450-A. Copies of the TAP advisor’s mid-year and final evaluations are also shared with the employee’s permanent IRS functional manager.

  4. As with IRS employees assigned to Long-Term TAAS Projects, TAP advisors are entitled to receive within grade increases, as appropriate, but are not included in the IRS award pool.

4.62.1.4.9  (06-01-2002)
Overview of TAAS Reporting Systems

  1. The basic reporting systems are designed to meet a variety of needs within TAAS and the host government. These systems provide statistics for evaluating performance, monitoring improvements, effective planning, and periodic progress reports.

  2. These reports also assist with project reviews and provide information to funding sources and the host government. If funding sources and the local tax administrations require similar reports, the tax team should avoid duplication of these reports and forward copies to TAAS.

  3. Only the Manager, TAAS, may approve exceptions to the basic reporting systems.

  4. Outlined below are the major reports required by TAAS.

4.62.1.4.9.1  (06-01-2002)
TAAS Project Planning and Reporting Systems

  1. Project reports assist and parallel the activities required for planning project assistance activities. There are four basic reports used to plan, monitor and report on project activities:

    • Program Implementation Plan (PIP)

    • Program Activity Organizational Matrix

    • Integrated Management, Planning, Action and Control Technique (IMPACT) Report

    • Monthly Activity Report (MAR)

  2. Note that use of the Baseline Measures Report is discontinued.

4.62.1.4.9.2  (06-01-2002)
TAAS Program Implementation Plan (PIP)

  1. The project team and the host government jointly develop a Program Implementation Plan (PIP) for each technical assistance program. Develop the PIP for the applicable reporting period; which may be annually (IRS or host government fiscal year), for the current contract period of the project, or for the project life. The PIP outlines the assistance programs for the reporting period.

  2. The PIP represents an action plan for the program that is mutually agreed upon by the project manager and host government counterpart.

  3. The PIP consists of the following sections:

    • Program Description — briefly describe the program, including the expected outcomes for the host tax administration. The description should reference the project agreement, host government strategic plan, or other document that is the basis for initiating the program.

    • Program Objectives — describes the expected outcomes of the program such as increasing the number of audits, improvement of procedures, etc.

    • Actions — enumerates the steps to be taken in order to accomplish the objectives.

    • Anticipated Resource Needs — describes the resources required from the project team and the host government to accomplish the program objectives. Includes materiel requirements in addition to personnel requirement.

    • Critical Factors/Dependencies — identifies the internal and external factors that are necessary to the success of the program. If applicable, identifies the interrelationship of the program with other programs.

    • Timetable and Benchmarks — indicates the expected beginning and ending date for the actions noted above, including any interim benchmarks.

    Figure 4.62.1-11
    MANAGEMENT INFORMATION SYSTEM (MIS) PROGRAM EXAMPLE
    Team Members
    (List team member names.)
    DESCRIPTION This program evolves around the design of a system for including regional tax agencies in the decision-making process.
    The time available will be used to record, analyze and process the data of these agencies and to determine their requirements.
    An attempt at implementing available processed data by priority in Audit and Collection will be made.
    GOAL
    The main goal of the program is to provide processed data to Central and Regional Tax Administration Agencies from all available databases.
    This goal serves the following MoF strategic objectives:
        • Improving taxpayer service
        • Raising voluntary compliance
        • Raising tax agency productivity
        • Ensuring the uniform treatment of taxpayers by tax agencies
    ACTIONS
    1. Recording, analyzing and processing information
    Data will be drawn from:
        • Tax Administration Information System (TAXIS),
        • former project deliverables with regard to the MIS.
    2. Operational planning of the proposed system.
    The team will proceed with a synthesis of the information collected by individual Directorates, with the aim of submitting proposals to the operational planning of the Tax Administration Information System.
    3. Stages of implementation.
    The implementation of project stages will be determined gradually according to the availability of information, the necessary equipment and user familiarity.
      During the planning stage, priority will be given to meeting the needs of the Directorates of Collection and Audit.
    4. Applications.
    Based on information collected by tax administration agencies, original programs of processed data will be created (automated data models) by use of the existing structured information made available on the central TAXIS system.
      An implementation of the original programs will be attempted to give priority to the provision of processed data on issues related to Audit and Collection.
      Audit and Collection requirements based on these applications will be revised and supplemented.
    5. Assessment
    To complete all of the above actions, meetings will be held with the members of other Project programs, to record new requirements and data, so as to achieve coordination and synchronization with the actions of other programs.
    NECESSARY RESOURCES
    Provision of specialized aids (books, programs, etc.). Items include but are not limited to:
    1. Computer resources (time of unit, access, network, etc.).
    2. Employees with special knowledge of individual tax administration agencies for use as experts.
    3. Funds to cover transportation costs of team members or experts.
    4. Funds to cover of transportation and per diem expenses of team members for visits abroad to acquire experience with similar systems.
    RISK ANALYSIS IN PROGRAM IMPLEMENTATION
    The most crucial factor in program implementation is the availability of data on current information systems.
    EDUCATION
    Educational needs are to be determined on the basis of the proposed solution.
           

    Project Implementation Plan

    Figure 4.62.1-11
      Program Title: Summary table of Management Information System
      Duration: 12 months
    ACTIONS BEGINNING END REPORTS
    1. Analysis and processing of available information 1/12/1200X 30/6/200X 15/07/200X
    2. Operational plan of proposed system 1/07/200X 30/9/200X 15/10/200X
    3. Stages of implementation 1/10/200X 31/12/200X 15/12/200X
    4. Applications 1/10/2000X 31/12/200X 15/12/200X
    5. Assessment 15/12/200X 31/12/200X 31/12/200X

    TIMEFRAMES AND BENCHMARKS

    Figure 4.62.1-11
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Program Implementation Timetable

4.62.1.4.9.3  (06-01-2002)
TAAS Program Activity Organizational Matrix

  1. The matrix identifies the personnel responsible for the successful completion of the program for both the project team and the host government. The matrix is derived from information developed in the PIP. At a minimum, prepare the matrix for each program. A separate matrix may be prepared for one or more action items within a program, if desired. See Figure 4.62.1-12 for an example.

  2. The matrix will contain columns for the following items:

    • Sponsor(s) — host government officials identified as having primary responsibility for the program.

    • Host Government Managers — host government managers assigned responsibility for the program.

    • Host Government Team Members — non-managerial host government personnel assigned responsibility for the program.

    • IRS Support — project team personnel assigned responsibility for the program.

    • TDY Support — short-term assistance personnel required to support the program.

    • Products — identify the expected outcomes from the programs/actions noted in the PIP.

4.62.1.4.9.4  (06-01-2002)
Integrated Management, Planning, Action and Control Technique (IMPACT) Report

  1. The Integrated Management, Planning, Action and Control Technique (IMPACT) is a management tool designed to assist the advisory team in achieving the objectives of the assistance programs. The IMPACT report serves as a guideline for the project team, host government, and TAAS/W to monitor project activities.

  2. The IMPACT report monitors all action items for the objectives in the PIPs on a monthly basis and is attached to the project’s Monthly Activity Report (MAR). As new programs are developed, add action items for the program to the IMPACT report. As action items are completed, they are so noted on the IMPACT report. When all action actions for the program are completed, remove the program from subsequent IMPACT reports.

    For… On the IMPACT Report…
    New Programs Add each action item supporting the program.
    Existing programs Update the status of each action item on a monthly basis.
    Completed programs Note all action items as completed. Remove from subsequent IMPACT reports.

  3. Figure 4.62.1-13A is an example of the Integrated Management, Planning, Action and Control Technique (IMPACT) report and Figure 4.62.1-13B is an explanation of the columns in the report.

    Figure 4.62.1-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Matrix

    Figure 4.62.1-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Figure 4.62.1-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    IMPACT Planning Report

    Figure 4.62.1-12
    Explanation of Columns, IMPACT Planning and Program Report

    Note:

    All entries will be in 10-point Arial except Columns (f), (g) and (h) that will be entered in 8-point Arial.
    Heading Information:
      Host Country Self-explanatory, type in Bold print.
      Annual Work Plan Year Self-explanatory, type in Bold print.
      Progress Report for the Period Ending Indicate the monthly reporting period in Bold print.
      Page Number X of X Self-explanatory, type in Bold print.
    Column (a) — Deliverable
      Action Item — In the space provided (Columns (a) through (e)), specify the action item from the Project Implementation Plan that is being monitored. Indicate the abbreviation/number of the Action Item in Bold print, for example Action Item number one for Audit could be displayed as AU 1.
    Action Sub-item — In the space provided (Two-thirds of Column (a) through Column (e)), enter the Action Sub-item that is being monitored. Sub-items are optional if it is necessary to break down the Action Item into smaller segments. Action Sub-items are identified by a letter in Bold print.
    Responsible Official — In the space provided (One-third of Column (a) through Column (e)), enter the name of the project team advisor responsible for the Deliverable. Host government officials may also be entered. This information will match the information shown on the Project Activity Organizational Matrix.
    Column (b) — Start Date
      Enter the date that activity began for the Action Item or Action Sub-item. Use a MM/DD/YY format.
    Column (c) — Finish Date
      Enter the date that activity ended for the Action Item or Action Sub-item. Use a MM/DD/YY format.
    Column (d) — On Target?
      Indicate whether the activity for the Action Item or Action Sub-item is on target. Enter Y for Yes or N for No. The Target Date will match the planned dates on the Project Implementation Plan Timetable.
    Column (e) — Month
      Enter the month related to the Activity reported in Column (f). Use a MM/YY format.
    Column (f) — Activity
      Enter current month activity on an exception basis. If no activity occurred during the current month, no entry will be made. Each month is shown as a separate row on the report for the Action Item or Action Sub-item. If the Action Item or Action Sub-item is not on target, Column (d) shows N, a comment must be entered in Column (g) describing the problem or barrier. Use 8-point font for this column.
    Column (g) — Problems or Barriers
      If the Action Item or Action Sub-item is not on target as noted by an entry of N in Column (d), describe the problems, conditions, barriers, roadblocks, etc. that contribute to the delay. Indicate whether the problems are internal (for example, host government tax administration or project team) or external (for example, other host government agencies, funding source, TAAS/W). Even if the activity is on target, potential problems or other activities/dependencies that impact the completion of the activity may be entered in this column. Use 8-point font for this column.
    Column (h) — Impact on Organization
      Describe the impact on the tax administration as a result of the deliverable. Solicit comments from the host government regarding the impact on the organization as the result of the Action Item or Action Sub-item. This column will normally be filled in after completion of an Action Item or Action Sub-item. Use 8-point font for this column.

    IMPACT Planning Report Instructions

4.62.1.4.9.5  (06-01-2002)
TAAS Monthly Activity Report (MAR)

  1. Each project is required to provide a Monthly Activity Report (MAR) to TAAS/W that describes the project’s activities for the month.

  2. The MAR must be received in TAAS/W by the fifth workday following the end of the month and will be transmitted electronically.

  3. To emphasize the advisory nature of the tax team’s activities, the report should be phrased so that it indicates what the local tax administration, not what the project team, has accomplished.

  4. At a minimum the MAR report should include the following information:

    • General comments concerning the project’s monthly activities.

    • For each program action item provide a monthly status update using the IMPACT report. Submit the IMPACT report as an attachment to the MAR.

    • Describe any problems or concerns effecting project activities.

    • An IRS fiscal year cumulative budget projection is required monthly. See IRM 4.62.1.7, Budgets, for the format used to submit monthly budget information.

    • Provide a brief description of major plans for the coming month.


Next

More Internal Revenue Manual