This alphabetical index is intended as a quick reference to indicate which time code and subcategory (sc), if applicable, address a particular subject for quick searching. Also included is appropriate functional and employee position type usage information. Refer to IRM Exhibit 5.2.1–2, Area Office Operational Time Codes (Definitions), for a complete description of time codes and appropriate usage.

Program Area Operational Time Codes for Field Collection:

The basic premise for time reporting is that the type of taxpayer case controls where employee time is being charged. The time codes in this exhibit apply to all Field Collection employees as follows: Field Collection Area, Advisory (ADV) and Insolvency (INS). The time codes are cross-functional, unless otherwise indicated.

Refer to IRM Exhibit 5.2.1–5, Time Code Matrix for Field Collection Areas; IRM Exhibit 5.2.1–6, Time Code Matrix for Advisory (ADV); and IRM Exhibit 5.2.1–7, Time Code Matrix for Insolvency (INS), for more detailed information. Program time codes are generally divided into the following categories, with some exceptions explained in detail later in this section.

Direct time codes track hours spent on assigned casework. Hours input directly to assigned cases roll into direct time codes in the 100 and 200 series.

Non–direct time codes in the 400 series (except 406) track hours spent on daily activities that are not related to casework, such as:

Overhead time codes in the 600 series (except 614, and 619-623) track hours spent on the following activities:

Local time codes are used for Compliance Initiative Programs (CIPs) and outreach activities. Unnamed local time codes 301 through 303 and 305 through 308 already exist on ICS and on Form 4872-B, Collection Daily Time Utilization Report. Once a specialized program has been initiated by area and/or territory management, a title is assigned to them in the CTRS program by the CTRS WAS. A CIP (301 through 303) is developed when certain market segment studies are undertaken. Local outreach programs (305 through 308) are services provided by IRS to certain groups who could benefit from IRS assistance. Time code 308 has been designated for use by the E-File program, and must be established by the CTRS WAS.

Informational time codes capture time spent by the Independent Reviewer (time code 406) and by employees performing official duties while in the field (time code 621), and while working in a Flexi-place location (time code 622). Also included is a time code for capturing the hours when computers or computer systems are offline (time code 623). While these codes are for informational purposes only, they are no less important since they reflect our accomplishments in how we meet program goals. The amount of time charged to these codes will not affect the overall balance of time charged for the day. Since these codes are informational, it is important that time is also charged to the appropriate program time codes for work performed during this time.

Detailed In hours are reported on Form 4872-B, Collection Daily Time Utilization Report, by A&I groups. Field Collection Area groups report detailed in hours on ICS to time code 619, which is shown as an informational line item.

Detailed Out hours are any programs identified as detailed out by Enterprise Collection Strategy (ECS) or Field Collection. Detailed out hours are reported on Form 4872-B, Collection Daily Time Utilization Report, by A&I groups and on ICS to time code 620 by Field Collection Area groups using subcategory time codes 62A-62G for specific activities such as Walk-In, ACS/Toll-Free, TP Advocate, Reserved, Stakeholder Liaison, Disaster Relief, and Other.

ICS and ENTITY time codes are resident only on their systems for use in reporting and balancing time. During the CTRS interface, some of these codes roll up to appropriate time codes shown on the Form 4872, Collection Activity Report.

All employees with assigned cases, including those in Offer in Compromise (OIC) groups, will charge time directly to their assigned cases. Employees with ICS functionality are responsible for ensuring that their assigned cases are coded with the appropriate case code and subcodes. Maintenance of proper case codes and subcodes is critical to business planning, monitoring, measurement, and feedback. Proper case subcodes ensure that time charged will tally under the appropriate program code for the NO-5000-23, Collection Workload Indicators Report (C-23), that is systematically produced at month end by the CTRS analysts in Collection Data Assurance (CDA).

All Collection employees will use either ICS or Form 4872-B, Collection Daily Time Utilization Report, to report hours and activity. At the end of each month, time and operational data from ICS and ENTITY and Form 4872-B, Collection Daily Time Utilization Report, is combined to produce Form 4872, Collection Activity Report, for each group via CTRS. The group data is then processed by the WAS and validated by the VTS. The area data file is generated and systemically sent to the CTRS server. CTRS analysts process all area files and produce the C-23. The C-23 report is available for viewing using Monarch software on the COINS website.

Direct time codes in the 100 series include all TDA (Bal Due) time and activity.

This time code covers all actions taken by employees working on and disposing TDAs and OIs generated from within an Area, e.g., bankruptcy investigations. OIs received from local Advisory and Insolvency are also considered within an Area.

The following are types of activities, not all inclusive, that should be reported to this time code by A&I employees:

This time code covers all time spent by employees while working and disposing of unassigned delinquent account work, such as delinquent account notices (including those generated by the ACS/Toll-Free call sites) and time spent working with walk-in taxpayers or handling incoming telephone calls on open ACS delinquent accounts when these activities are not a part of a formal detail. In addition, time spent reviewing and forwarding an offer in compromise to Centralized Offer In Compromise (COIC) for processing on an ACS or queue account, or working an intra-area OI on an offer in compromise, should be reported under this code.

Also captured under this time code is the time spent providing assistance to Examination taxpayers that want to enter into an installment agreement, and the time spent by ROs assisting revenue agents with cases that are assigned to SB/SE. However, this time code does not apply to assigned Abusive Scheme cases, and any work performed should be charged to the appropriate Collection Strategy time code (309 through 339).

The examples listed under time code 101 relate to the types of activities to be reported to time code 102 when working on unassigned delinquent account work.

This time code is for time spent by employees working OIs on bal due cases, including OIs on closed offers in compromise, received from outside the area (inter-area). On offer in compromise cases, the subcode should be updated to 104 in instances when an OI is issued to the field in conjunction with the reassignment of a closed offer investigation. Time should also be reported to 104 on an Appeals Research Investigation (ARI) issued by Appeals that relates to an offer in compromise. Activities listed under time code 101, when performed on an OI, are to be charged to 104. In order to properly account for time it is necessary that the case is subcoded as 104.

This code excludes time spent initiating inter-area courtesy investigations, or working OIs generated within the area (intra-area). Those actions should be reported under time code 101, or directly to the assigned case. See also IRM 5.2.1.10(3) through 5.2.1.10(6) ICS and ENTITY Subcodes (Field Collection Areas only) for OI sub-coding.

This time code covers all actions taken by employees while working assigned quarterly FTD Alerts. Alerts are used to determine an employer's compliance with employment tax deposit requirements for the quarter of Alert issuance, and for subsequent quarters until the taxpayer is brought into full compliance. This time code encompasses all of the actions outlined in IRM 5.7.1,Collecting Process, Trust Fund Compliance Handbook, FTD Alerts, including receiving alerts, compiling case files, conducting taxpayer contacts, and completing follow-up and closing actions.

Quarterly systemic issuances of FTD Alerts are sent to ICS the last week of the reporting cycle.

This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise. This includes receiving offers, compiling case files, requesting data and conducting offer investigations. This time code is not valid for clerical employees. Area offices not involved in the offer program should verify that any time reported under this code relates to an open offer in compromise investigation. The time spent completing Form 657, Offer in Compromise-Revenue Officer Report, and forwarding the offer to COIC for processing should not be reported to time code 106. The case code on ICS should only be updated to 106 by an offer group upon receipt of the offer file for investigation after the processability determination has been made. The receiving manager of the closed offer updates the subcode.

If an offer is received by an ATAT revenue officer and it is determined that the offer was submitted to delay collection and the case is forwarded with Form 657, Offer in Compromise-Revenue Officer Report, this case's time code should remain coded as ATAT (ICS subcodes 309-339). If an offer is received on an ATAT case and is worked by the OIC Specialist, that case will be coded 106 OIC.

This time code also covers reviews by the Independent Reviewer of proposed rejected offer in compromise and all actions related to the review.

This time code covers administrative actions taken by employees while handling cases referred by TAS including; controlling cases on ICS, documenting actions, monitoring the case to a pending (PN) status, and maintaining TAS case logs. Revenue officers should charge time to 107 only if they have a valid TAS case assigned to them. Actions taken on resolving case issues should be reported under the appropriate time code for that type of case. For example, if an Advisor is working a TAS referral on a TFRP claim, the majority of time spent on that case should be reported under subcategory code 171.

Receipts are counted when a written request for assistance is received and an OI is opened on ICS. Dispositions are counted when a response is provided to TAS or TAS has closed the case.

This time code covers all actions taken by employees related to filing, refiling, and releasing Notice of Federal Tax Lien and maintaining the Automated Lien System (ALS) database. This time code does not cover actions performed by Field Collection Area employees with assigned TDAs.

FIELD COLLECTION AREAS (ROs)

Field Collection Area revenue officers use this time code only when in support of Advisory for summons enforcement. Time spent on the following actions is charged directly to the assigned case:

ADVISORY

This time code covers all actions taken by Advisory employees related to summons activity, including activities related to processing or monitoring summons for enforcement.

Receipts are counted when a request to enforce a summons is received in Advisory.

Dispositions are counted when the referral actions on a summons has been rejected, enforced or withdrawn, or the case is resolved.

ROs will work with Advisory and Area Counsel in some instances when a taxpayer fails to comply with a certain summons request.

This time code covers all actions related to reviewing special lien or levy requests and resolving lien or levy problems.

This time code is further defined by three subcategory codes (191 - 193) under which time should be specifically reported by Advisory. Insolvency may use subcategory 193 only. The sum of subcategory codes 191 through 193 will equal the total reported to time code 110.

This time code covers all actions related to recommendations for suit by the United States, civil actions involving the United States, suits against IRS employees, offers in settlement, and requests for writs of entry.

This time code is further defined by nine subcategory codes (131-139) under which time should be specifically reported by Advisory only. The sum of subcategory codes 131 through 139 will equal the total reported as time code 111.

This time code covers all actions taken by employees relating to requests for oral or written advice received from IRS personnel, taxpayers, or practitioners which does not pertain to an open case file in Advisory. When requests for advice relate to an open case file in the Advisory, the time expended is charged to the subcategory time code for the case. Only opinions given by A&I advisors are reportable under this code.

This time code is further defined by three subcategory codes (121-123) under which time should be specifically reported by Advisory only. The sum of subcategory codes 121 through 123 will equal the total reported as time code 112.

This time code covers all actions taken by employees relative to bankruptcy proceedings, receivership proceedings, assignment for the benefit of creditors, and corporate dissolutions. Activities include plan review for feasibility in asset cases, compliance for cases where IRS was notified, determining classification of tax and calculating proofs of claim, identifying and addressing TFRP issues, valuation of the equity in assets, dischargeability determinations related to all chapters of bankruptcy, fraud referrals, exam referrals and preparation of referrals and opinions to Counsel or the U.S. Attorney. Electronic research and Internet time spent on bankruptcy related issues should be reported under the specific bankruptcy chapter time code. On occasion, Advisory may get involved with cases that are in bankruptcy. Time spent by Advisory employees on these cases should be charged to 113o.

Time reported under Insolvency begins when a notice of the proceeding is received from the court under Bankruptcy Rule 2002(a) and (j). Time reported under Insolvency ends when the determination is made that no further case actions or follow-ups are required.

Time spent working inventory reports including Automated Insolvency System (AIS), Automated Proof of Claim (APOC), Litigation Transcript System (LTS), Generalized Unpostable Framework (GUF), Litigation Accounts Management System (LAMS), and the 5000 series Collection Activity Reports (CAR), should be reported under the related bankruptcy chapter time code.

Time spent on Field Collection Area balance dues that have related Insolvency accounts should be reported under time code 101. Time spent on securing delinquent returns should be reported under time code 201.

Time spent on the following clerical activities in Insolvency should be reported under time code 611:

There are twelve subcategory codes under this time code to track time and inventory information by Bankruptcy Code Chapter. The sum of subcategory codes 113a through 113r will equal the total reported to time code 113. They are:

This time code covers actions taken by employees relating to foreclosures, redemptions, waivers of right of redemption, applications for discharge of property, subordinations, non–attachments of lien and bulk sales. Time spent providing advice prior to receipt of a written application should be charged to subcategory code 122, Oral Opinion.

This time code is further defined by nine subcategory codes (141-149) under which time should be specifically reported by Advisory only. The sum of subcategory codes 141 through 149 will equal the total reported to time code 114.

This time code is used solely by Property Appraisal and Liquidation Specialists (PALS) to report time spent on activities defined for the position.

This time code is further defined by eight subcategory codes (151-158) under which time should be specifically reported by PALS only. The sum of subcategory codes 151 through 158 will equal the total reported to time code 115.

Time should be reported on Form 4872-B, Collection Daily Time Utilization Report. The PALS should also record their inventory (i.e., opening inventory, receipts, dispositions, and ending inventory) on the front of the form.

This time code covers actions taken by employees related to processing seizure and sale documents, except processing request for writs.

The title of time code 116 covers the number of hours spent working ICS Non–Field Other Investigation (NF OI) seizure modules and the actual number of ICS NF OI seizure modules in inventory. This time code is further defined by five subcategory codes (161-165) under which time should be specifically reported by Advisory only. The hourly sum of subcategory codes 161 through 165 will equal the total reported to time code 116.

The time code includes all actions taken by employees related to the review of assertions of the Trust Fund Recovery Penalty (TFRP) personal liability for excise tax and coordination of resulting balance dues, processing of claims for refund/abatement, and the review and processing actions that related to transferee assessments.

This time code is further defined by six subcategory codes (171-176) under which time should be specifically reported by Advisory only. The sum of subcategory codes 171 through 176 will equal the total reported as time code 117.

This time code covers all actions performed by employees which are not specifically covered by other operational time codes. This time code is further defined by nine subcategory codes (181-189) under which time should be specifically reported by Advisory only. The sum of subcategory codes 181 through 189 will equal the total reported to time code 118.

This time code covers all actions taken by employees related to processing and monitoring decedent cases. This time code is further defined by two subcategory codes (198-199) by Advisory only. The sum of subcategory codes 198 through 199 will equal the total reported to time code 119.

Direct time codes in the 200 series include all TDI (Del Ret) time and activity.

This time code covers all actions taken by employees working and disposing TDIs and delinquent return OIs generated within the Area. OIs received from the local Advisory and Insolvency functions are considered within an Area.

Listed are the types of activities, not all inclusive, that should be reported under this time code when working TDIs and intra-area delinquent return OIs

This time code covers all actions taken by employees working and disposing of unassigned delinquent return work such as delinquent notices (including those generated by the ACS call sites) and time spent working with walk-in taxpayers and handling incoming telephone calls on open ACS delinquent return accounts when these activities are not part of a formal detail.

Also captured under this time code is the time spent by ROs assisting revenue agents with cases that are assigned to SB/SE. However, this time code does not apply to Collection Strategy Abusive Tax Avoidance Transaction (ATAT) cases, and any work performed should be reported to the appropriate Collection Strategy time code.

The activities covered under time code 201 apply here as well, with the distinguishing characteristic that the time charged to 202 represents situations where there is no account presently assigned to Field Collection Areas.

This time code is for time spent by employees while working OI(s) on delinquent return cases received from outside the area (inter-area). Activities listed under time code 201, when performed on an OI, are to be charged to this time code. In order to properly account for time it is necessary that the case is subcoded as 204.

This time code excludes time spent initiating inter-area courtesy investigations, or working OIs generated within the area (intra-area). Those actions should be reported under time code 201, or directly to the assigned case.

Direct time codes in the 300 series include local Compliance Initiative Programs (CIP), local Outreach Programs, Collection Strategy ATAT cases, Appeals, Mutual Collection Assistance Request (MCAR), and Saturday Solution activities. The 300 series time codes are also reserved in Advisory and Insolvency and represent various programs being monitored by those functions.

This time code series covers all time spent by employees developing and working Compliance Initiative Programs (CIPs) and disposing of leads. CIPs are defined as enforcement activities involving contact with specific taxpayers within a group, using either internal or external data to identify potential areas of non–compliance. The term CIP refers to activities formerly categorized as Return Compliance Programs (RCP), Information Gathering Projects (IGP), Compliance 2000 Projects, etc.

The group manager must advise the WAS of the new outreach program so they can include it in the CTRS program for the specific group/territory utilizing these codes. The local CIP time codes are territory specific and may vary from territory to territory within an area. Additionally, the codes will vary between areas.

Time codes 301-303 are also reserved for special projects to be identified and used by AI as needed. Definitions will be provided as the use of the codes is implemented.

Local outreach hours reported under these time codes are limited to activities that directly support and relate to Collection activities within an area or territory (i.e., speeches and workshops for practitioners regarding the OIC program).

Each territory or area office will assign a specific time code to each type of outreach activity. The codes assigned may vary from territory to territory within an area and from area office to area office. The group manager must advise the WAS of the new outreach program so they can include it in the CTRS program for the specific group/territory utilizing these codes.

Time spent working on the E-File Program should be reported to local outreach time code 308. Employees who spend time conducting Electronic Return Originator (ERO) monitoring visits, including any travel time, should charge time to 308. However, the 308 time code is not intended for employees who use E-File for personal reasons.

Time codes 305 and 306 are also used by Insolvency and Advisory for special projects to be identified as needed by A&I. Definitions for two identified outreach projects are provided below. Definitions for other time codes will be provided as the use of the codes is implemented.

305 LOCAL OUTREACH - INTERNAL (A&I only)

This time code is used for time spent by Insolvency employees for outreach activities to internal customers such as presentations made to revenue officer groups, Exam groups, or TAS employees. This would also include meetings with Area Counsel to discuss issues of mutual concern.

306 LOCAL OUTREACH - EXTERNAL (A&I only)

This time code is used for time spent by Insolvency employees for outreach activities to external customers such as presentations to the Bar Association, Debtor Representative groups, or trustees.

Time reported by Insolvency employees begins when a notice of the proceeding is received from the court under Bankruptcy Rule 2002(a) and (j). Time reported under Insolvency ends when the determination is made that no further case actions or follow-ups are required.

Time spent working Automated Insolvency System (AIS) inventory reports, Automated Proof of Claim (APOC), Litigation Transcript System (LTS), Generalized Unpostables Framework (GUF), Litigation Accounts Management System (LAMS), and Collection Activity Reports (CAR) in the 5000 series, should be reported under the related bankruptcy chapter time.

This time code series covers all time and activity spent by Field Collection Area employees in the receipt and disposal of Collection Strategy Abusive Tax Avoidance Transactions (ATAT) cases. ATAT cases may include those that a Collection revenue officer works in coordination with an Examination revenue agent. The ATAT case must have a corresponding ICS subcode assigned to it for time and inventory activity to be captured. The designation of numbers and titles for the initiatives will be determined throughout the course of the year by the ATAT program staff, dependent on what is being nationally monitored during any point in time.

This time code is for time spent by employees while working Collection ATAT work not defined by codes 310 through 323.

This time code is for time spent by employees while working Collection ATAT work related to OVCI participants.

This time code is for time spent by employees while working Collection ATAT work related to OVDI applicants.

This time code is for time spent by employees while working assigned Large Business and International (LB&I) Examination requests for Collection assistance or audit assessments for taxpayer entities participating in an intermediary Transaction Tax Shelter, including any transferee assessments resulting from audit assessments. This tax shelter is defined in Notices 2001-16 and 2008-111, Intermediary Transactions Tax Shelter.

This time code is for time spent by employees while working all promoter investigations assigned as balance dues, delinquent returns, or Compliance Initiative Program (CIP).

This time code is for time spent by employees while working all Collection work related to taxpayers identified under Notice 2000-44, Loss Deductions, Disallowance of: Artificial Losses: Abusive Tax Shelters: Partnerships: Basis. The type of transaction, or series of transactions referred to as the "Son of Boss" transaction is a "listed" transaction outlined in Notice 2000-44.

This time code is for time spent by employees while working all Collection work related to taxpayers identified under Announcement 2005–80, Global Settlement Initiative.

This time code is for time spent by employees while working all FPLP contract vendor cases assigned to an ATAT group. An FPLP case is identified by a TC 971 AC 060 indicating a match between a delinquent account and a Financial Management Service (FMS) payment. This case will be assigned to an ATAT group when the investigation of the taxpayer reveals one or more of the following characteristics:

This time code is for time spent by employees while working all cases identified through the High Dollar CNC Project.

This time code is for time spent by employees while working all cases identified through the Conservation Easement Settlement Project.

This time code is for time spent by employees while working all cases where the taxpayer(s) claimed false withholding credits which resulted in a fraudulent refund.

This time code is for time spent by employees while working all LB&I Distressed Asset Trust cases identified under Notice 2008-34, Distressed Asset Trust (DAT) Transaction.

This time code is for time spent by employees while working all IRC § 6707A penalty assessment cases. IRC § 6707A penalty assessment can be identified by MFT code 55, TC 240, reference number 648 for individuals and MFT code 13, TC 240 reference number 648 for all other cases.

This time code is for time spent by employees while working all United Bank of Switzerland (UBS) cases.

This time code is for time spent by employees while working all cases identified as Estate and Gift tax accounts.

Time codes 324 through 339 Collection Strategy have been reserved for future use and should not be used until directed.

This time code covers all time and activity spent by employees while working Collection Due Process (CDP) Appeals cases; work-related Department of Justice (DOJ) activities; and time spent serving subpoenas/summonses for Appeals, DOJ, and/or Area Counsel on unassigned cases. All Field Collection Area employees with assigned cases, including those in OIC groups, will charge time directly to their assigned cases. If a revenue officer is detailed to DOJ, time is reported to Detail Out to Other. This time code does not carry inventory.

This time code covers all actions taken by Collection employees working on and disposing Mutual Collection Assistance Requests (MCAR), CIPs and OIs. Treaties between five MCAR countries (Canada, Denmark, France, Sweden and The Netherlands) and the United States of America have broad provisions for assistance in the collection of tax debts. The United States will collect taxes specified by the treaty countries (incoming referrals) and the treaty countries will collect certain taxes for us (outgoing referrals). The type of tax to be collected for incoming referrals is specified in the respective treaty. Employees working MCAR CIPs and OIs for incoming referrals will take normal collection actions used to collect U.S. taxes for the treaty countries.

MCAR incoming referrals are first assigned to International ROs. During their investigation, an OI may be generated from International to a domestic revenue officer. The OI will contain general instructions on how to handle the case and a contact point to receive specific instructions.

The IRS can request assistance from our treaty partners to collect taxes owed by individuals residing and/or having assets in the treaty country. Such requests are outgoing mutual collection assistance requests. This time/subcode will be used for outgoing referrals once our request to the treaty partner for collection assistance becomes a CIP or OI. This time code will not be used if the case is in active status (STAT 26). When the revenue officer has completed investigation of domestic assets and closes the bal due out of STAT 26, an OI can be opened with subcode 361. See IRM 5.1.12, Cases Requiring Special Handling, for more information on MCAR cases.

This time code series covers time spent by Field Collection employees meeting with taxpayers during planned Solution Saturday or similar events such as Open House meetings. Time spent working notices received or cases created as a result of the Solution Saturday contact is also reported to this time code.

Non–direct time codes 401 through 404 are used to record time expended by employees on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, and Coordinator Duties. Also included in the 400 series are time codes and corresponding subcategory codes specific to Advisory only (406, 411, and 412).

This time code includes time spent by all employees when performing collateral duties, such as Equal Employment Opportunity (EEO) and National Treasury Employees Union (NTEU) activities. NTEU activities include the duties of full and part-time union officials, and union stewards. Activities of RO Technical Council, EEO coordinators, counselors and investigators are reported to this time code.

This time code includes time spent by all employees when performing automation support duties for non–related ICS or ENTITY systems. Examples of support activities include, but are not limited to: identifying, reporting, and resolving automation problems; assisting in system rollouts; receiving system upgrades; encrypting/decrypting files or reviewing files for encryption determination; EDE installation; backing up laptop files; ordering or installing software or hardware; and Secure Messaging issues.

IMPORTANT! When computer system(s) are down and the employee is unable to perform normal automation activities, the employee should report downtime to time code 623 Computer Downtime in addition to appropriate program codes specifying the type of work performed during the downtime. See definition for time code 623 later in this exhibit.

This time code is utilized by all employees specifically for ICS or ENTITY related issues only. Examples of support activities include, but are not limited to: identifying, reporting, and resolving either ICS or ENTITY problems; issues regarding ICS templates; downloading ICS transmittals that force the user to log off system; or working with the help desk during ENTITY system lock-out.

IMPORTANT! When ICS or ENTITY is down and the employee is unable to perform normal ICS or ENTITY activities, the employee should report downtime to time code 623 Computer Downtime in addition to appropriate program codes specifying the type of work performed during the downtime. See definition for time code 623 later in this exhibit. Do not report Computer Downtime to time code 403.

This time code includes time spent by all non–managerial employees on coordinator duties, such as Combined Federal Campaign (CFC).

This informational time code includes time spent by the Independent Reviewers who review rejected offer-in compromise and Installment agreement cases. In addition to recording time to this time code, employees should also record time to time code 101 or 106. Normally, the reviewer will be assigned to Advisory.

This time code is further defined by two subcategory codes (411-412) under which time should be specifically reported. The sum of subcategory codes 411 through 412 will total the time reported under time code 406.

Direct time codes in the 500 series are available to Field Collection clerical employees and AI employees.

This time code covers all time spent by employees in performance of duties including, but not limited to, the following:

This time code covers all time spent by employees maintaining group files/folders, e-mail, and computer files and folders. This also includes filing IRM transmittals and documents. A&I employees will continue to use this code for maintaining specific files addressed in IRM 5.4, Case Processing, and for processing closed files requests.

Maintenance of other files will be reported under the designated time code, e.g., Trust Fund Recovery Penalty files time code 117 for A&I employees.

This time code covers all time spent by employees in support of Collection programs or assigned casework including, but not limited to, the following:

Overhead time codes in the 600 series include 601 through 613 Training, Administrative, Management, and Leave.

Overhead time codes track time spent on training, administrative actions, leave, and management by Collection employees. Hours reported to overhead time codes 601 through 613 are included in total available hours.

Time codes 601-605 include a breakout for various training events and responsibilities.

This time code covers time spent by either students or instructors during CPE, including planning, coordinating, preparing, scheduling, conducting, teaching, or attending formal CPE, and any travel related to training, as well as any required preliminary CPE activities such as CPE course development, lesson preparation, Instructor train-the-trainer designated for CPE, securing documents, research, reading, etc., to ensure readiness for CPE. Any training topic or event designated as CPE or specifically for CPE, is to be reported to 601 CPE, regardless of the method of delivery or the type of activity.

This time code covers time spent by non–managerial students attending RO/A&I Phase Unit X ("X" being a variable number in the class title) training classes, performing duties and assignments, and any travel related to the class. RO/A&I Phase (Unit X) training includes Units 1, 2, and 3 for new hire ROs, and advanced and/or technical training Units 4, 5, and 6 for revenue officers and advisors in the Advisory and Insolvency functions.

This time code covers time spent by On-the-Job Instructors (OJIs) providing instruction/training to trainees, including scheduled workshops or impromptu on-the-job training, and any travel related to training. OJI assignments also include activities by the OJI such as documenting development guides, lesson preparation, preparing handouts, planning, coordinating, holding, and providing training for trainees.

This time code covers time spent by Instructors involved in any training event as an Instructor, with the exception of OJIs or CPE Instructors. It includes attending train-the-trainer sessions, course development, giving procedural instructions during a group meeting, lesson preparatory sessions, Instructor meetings or conference calls to discuss agenda topics, making agenda assignments, or any other activity required for the training being taught. It also includes all time spent by the Instructor planning, coordinating, scheduling, and teaching a training event (with the exception of on-the-job instruction and CPE instruction) and any travel related to the training event.

This time code covers time spent by students attending miscellaneous training sessions, that are neither CPE, RO/A&I Phase (Unit X) training of any kind, nor OJI assignments. Trainees attending OJI workshops or impromptu on-the-job training workshops given by OJIs will report time to this time code. Also included are procedural instructions received within the structure of a group meeting, self instructional courses, course development, correspondence courses, mandatory briefings such as Information Systems Security, Manager's Roles in Information Protection and Disclosure, UNAX (Unauthorized Access), Notification and Federal Employee Anti-discrimination and Retaliation Act (No FEAR) (every two years), Prevention of Sexual Harassment (POSH) (every two years), and Information Protection, Disclosure and UNAX for employees, and any travel related to training.

Employees taking the Employee Survey will report hours to 611 Administrative. The Employee Survey is not a mandatory briefing.

Non–IRS training events such as CPR, Defibrillator, etc. that are attended during work hours are reported to time code 611 Administrative.

Union steward training attended by a union steward is reported to time code 605 All Other Training.

Shown below is a quick reference table for various training scenarios and the appropriate time code for each.

This time code covers time spent by managers, acting managers, management officials, and Front Line Readiness Program (FLRP) trainees when performing management activities not related to specific taxpayer cases. See definition for time code 614 Management Direct Case, for reporting managerial time spent directly on taxpayer cases. The following are some examples of appropriate usage for time code 610:

This time code covers time spent by non–managerial employees, on administrative tasks such as:

Annual, sick, administrative, and leave for Time Off Awards (TOA) are included in 613 Leave. Some examples of administrative leave are: leave granted for inclement weather, blood donation, voting in certain locations, jury duty, appearing in civil court as a witness, military leave, home leave, paid suspensions, and other types of office closings.

Field Collection Area employees are required to capture administrative leave under time code 770 Administrative Leave. A&I employees are required to capture administrative leave under time code 613 Leave.

Leave for Workman's Compensation related injuries should be charged as Administrative Leave for 45 days; then if the employee does not return to work, charge employee's time as sick or annual leave. If the employee has no leave, the time should be reported to time code 740 LWOP.

Do not include LWOP, AWOL, compensatory time, credit hours used, or holidays in this time code.

There are certain types of leave that are considered a holiday for timekeeping purposes and should not be reported to time codes 613 or 770. Furloughs and Executive Orders granting a day off, such as December 26, are considered holiday time.

Managers and acting managers use this time code for all activities directly related to taxpayer cases. Examples include, but are not limited to:

Informational time codes are available to capture time spent by employees performing official duties while in the field; and while working at an approved Flexiplace location. Also included is a time code for capturing the hours that computers or computer systems are off line.

While these codes are for informational purposes only, they are no less important since they reflect our accomplishments in how we meet program goals. The amount of time charged to these codes will not affect the overall balance of time charged for the day.

Detail in/out hours are also informational, but they are not included in the Informational Hourly total and are therefore not included in this section.

ICS does not track time charged to a case based on the type of contact (e.g., Field Contact); therefore, to track Field Time, it is necessary that each Collection employee who contacts taxpayers or attends to case-related business while in the field properly reports the amount of time spent in the field.

The total time charged to field time each day should include: time spent meeting with taxpayers or their representatives at their homes or place of business; time traveling from the post of duty (POD) to the field call and time traveling from the field call to the POD; time traveling from field call to field call within daily work hours; time spent traveling to and reviewing records; serving summonses or levies within the confines of the workday while in the field; time spent accompanying employees or co-workers on field calls; and any other official action(s) taken in the course of researching, analyzing, documenting, and/or resolving an investigation for any given taxpayer while working in the field. The amount of time charged to time code 621 Field Time is for informational and balancing purposes only and will not affect the overall balance of time charged for the day.

Flexiplace is a program that permits employees to work at home or at other approved locations remote to the assigned post of duty. Time should be charged daily representing the total hours spent working Flexiplace. The amount of time charged to time code 622 Flexiplace is for informational and balancing purposes only and will not affect the overall balance of time charged for the day.

This time code is to be used whenever an employee’s computer or a computer system is down, for the length of time it is unavailable. Examples of downtime include systemic software problems, hardware crashes, transmittal releases that force the user to log off the system, viruses, power outages, or any other reason that would cause the computer (system) to be unavailable to the employee. The amount of time charged to time code 623 Computer Downtime is for informational and balancing purposes only and will not affect the overall balance of time charged for the day.

Hours reported as detailed in and detailed out are informational.

All time spent by an employee or a manager while detailed into Field Collection is considered detailed in. Time must also be reported to appropriate operational time codes for type of work performed and to any overhead time codes. ICS utilizes time code 619 for detailed in time that is defined later in this exhibit.

In general, detailed out time includes all hours worked by Field Collection employees while on detail to another organization. It also includes any program identified as detailed out by Enterprise Collection Strategy or Field Collection offices in headquarters.

The detailed out category provides five breakouts for the areas where Collection employees are most likely to be utilized. They include: Walk-In; ACS/Toll-Free; Taxpayer Advocate Service; Stakeholder Liaison; and Disaster Relief. ICS utilizes time code 620 for detailed out time that is defined later in this exhibit.

ICS and ENTITY have created additional time codes residing only on their systems for use in reporting and balancing time. Time charged to these time codes are moved into appropriate time codes during the ICS/ENTITY interface with CTRS. Refer to IRM Exhibit 5.2.1–4, ICS and ENTITY Time Code Translation Table (Field Collection Areas only), for a translation of these time codes.

All time spent by an employee or a manager while detailed into the Collection function is considered detailed in. Time must also be reported to appropriate operational time codes for type of work performed.

The five defined detailed out categories are Walk-In, ACS/Toll-Free, Taxpayer Advocate Service, Stakeholder Liaison, and Disaster Relief. Any other detail out activity is reported using Detail Out Other.

When this time code is selected in ICS, a submenu is presented with the five defined detailed out categories and Detail Out Other. The ICS time codes and categories for details are:

This time code tracks the same time (except annual and sick leave) as outlined in the definition for time code 613 Leave and is used only by Field Collection Areas on ICS time reporting. Included in 770 Administrative Leave is leave granted for inclement weather, declared emergencies, voting in certain locations, jury duty, appearing in civil court as a witness, military leave, blood donation, home leave, paid suspensions, and other types of office closings. Time that is charged to 770 on ICS is moved into 613 time during the ICS/ENTITY interface with CTRS.

This time code tracks time spent working on assigned or unassigned cases for 15 minutes or less; non–evaluative consultation with a manager on a case for 15 minutes or less; and working an issue on a closed case regardless of time expended.

If a para-professional/professional employee is working 15 minutes or less on an open or closed OIC case, the time should be charged to time code 106 Offer in Compromise.

Revenue officers and Special Compliance revenue officers may have a mixture of ATAT cases and general program Collection cases. Use time code 809 when working 15 minutes or less on a general program Collection case. If a revenue officer is working 15 minutes or less on an ATAT case, the time should be charged to the appropriate ATAT time code.

This time code is open to both professional employees (revenue officers) and para-professional employees (tax examiner, revenue representatives, etc.) who provide assistance on issues related to case work to another professional or para-professional employee. The time code is used whether the assistance occurs in the office or outside the office. Examples of activities include, but are not limited to: language translation; conducting seizures; making field calls; etc. for another revenue officer. This code can also be used by OJI's or coaches when assisting trainees on similar issues.

ICS and ENTITY use other time codes for data transfer and balancing purposes shown below. While these are for informational purposes only, they are no less important since they reflect our accomplishments in how we meet program goals. The amount of time charged to these codes will not affect the overall balance of time charged for the day, with the exception of 770, which rolls into 613 during the CTRS interface.

Listed below are the ICS and ENTITY time codes and their corresponding CTRS time codes. Time reported to an ICS and ENTITY informational code rolls into the appropriate category or time code during the CTRS interface with ICS and ENTITY during the end of month (EOM) report process.

Field Collection Area employees report time and activity to specific time codes, in addition to other actions. The time code matrix for Field Collection Areas contains the following information:

Advisory employees report time and activity to specific time codes and related subcategory codes in addition to other actions. The time code matrix for Advisory contains the following information:

Insolvency employees report time and activity to specific time codes in addition to other actions. The time code matrix for Insolvency contains the following information:

This schedule provides a list of actions required to complete ENTITY End Of Month (EOM) report processing for Field Collection Areas only.

This schedule provides a list of actions required to complete end of month report processing for A&I only.

Reporting periods for time reporting purposes are in agreement with MCC Posting Cycles. Refer to Document 6209 for more information concerning reporting cycle dates.

The cutoff day for each reporting period is always Saturday. Any hours worked on Saturday should be included in the reporting period. It may be necessary to project Saturday hours to include them in the reporting period.

For ease of reference, the last Friday date for each reporting period is shown below to ensure all required EOD actions are taken before Saturday. Also provided are the number of expected hours within the period. Information for the current and two subsequent fiscal years is shown.