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Part 5. Collecting Process

Chapter 2. Reports

Section 1. Collection Time Reporting

5.2.1  Collection Time Reporting

5.2.1.1  (10-01-2008)
Purpose

  1. The purpose of this IRM chapter is to transmit the policies and procedures for the preparation and processing of Collection Daily Reports through the Collection Time Reporting System (CTRS). The time reporting procedure includes entering time and activity reporting data through the Integrated Collection System (ICS) or the CTRS Rollup Program for processing and validating data on ENTITY and CTRS.

  2. One of the primary purposes of the time reporting system is to determine the resources expended by Collection employees in direct casework. Time expended by employees in non-case related activities is identified as non-direct time, overhead, or details.

5.2.1.1.1  (10-01-2009)
Overview of Chapter

  1. This chapter includes the following sections:

    1. Revision History

    2. Persons Affected

    3. Definitions

    4. Responsibilities

    5. Procedures

  2. This chapter includes the following exhibits:

    1. Exhibit 5.2.1-1, Area Office (Non-ACS) Operational Time Codes Index (Alphabetical Listing), provides a quick reference to determine operational codes.

    2. Exhibit 5.2.1-2, Area Office (Non-ACS) Operational Time Codes (Definitions), provides a complete description of each time code.

    3. Exhibit 5.2.1-3, ICS and ENTITY Time Codes (CFf only), provides a listing of additional time codes resident on those systems. ENTITY receives daily, weekly, and monthly extracts from ICS that, when integrated, produce data files containing time, inventory, and activity information used by CTRS for time reporting purposes.

    4. Exhibit 5.2.1-4, ICS and ENTITY Time Code Translation Table (CFf only), provides an explanation of how ICS and ENTITY time codes translate to CTRS time codes during the ICS/ENTITY/CTRS interface process.

    5. Exhibit 5.2.1-5, Time Code Matrix for CFf, provides a listing of all relevant CFf time codes; the appropriate employee category usage; whether the time code also tracks inventory; and other actions reported by CFf.

    6. Exhibit 5.2.1-6, Time Code Matrix for Advisory and National Quality Review System (NQRS), provides a listing of all relevant Advisory and NQRS time codes and subcategory codes; the appropriate employee category usage; whether the time code also tracks inventory; and other actions reported by Advisory.

    7. Exhibit 5.2.1-7, Time Code Matrix for Insolvency Function, provides a listing of all relevant Insolvency time codes; the appropriate employee category usage; whether the time code also tracks inventory; and other actions reported by Insolvency.

    8. Exhibit 5.2.1-8, End of Month Action (EOM) Processing Action Schedule for CFf, provides a list of actions and expected due dates for the end of the month (EOM) reporting process for CFf users.

    9. Exhibit 5.2.1-9, End of Month (EOM) Processing Action Schedule for Non-CFf, provides a list of actions and expected due dates for the end of the month reporting process for Non-CFf users.

    10. Exhibit 5.2.1-10, Last Friday of Reporting Period and Number of Expected Hours, provides a list of last Friday dates and the expected number of hours in each reporting period.

5.2.1.1.2  (10-01-2009)
Overview of the Collection Time Reporting System (CTRS)

  1. The primary source of data for the Collection Time Reporting System (CTRS) is the time and activity reported by Collection employees on ICS and time and activity reported by Non-CFf groups using F-4872B. Collection Daily Time Utilization Report, and the Rollup module in CTRS.

  2. The time reported on ICS is entered by time code and/or case time. The data entered on ICS is compiled in ENTITY.

  3. Compiled data, generated in files by ENTITY, and time reported through the Rollup module are consolidated in CTRS. The data is used to produce Group, Territory, and Area 4872 data files, which are transmitted to the Collection General Reports (CGR) office.

  4. The data consolidated in CTRS forms the basis for analyses presented in the Collection Workload Indicators Report, NO-5000-23 (C-23). The C-23 provides the information needed to monitor and project workplan accomplishments, budget and resource allocations, and staffing planning. It also provides the data necessary to produce required reports and statistical data for internal and external stakeholders such as the Commissioner, TIGTA, Congress, and GAO. For data definitions of the C-23, please refer to IRM 5.2.4, Collection Reports.

5.2.1.2  (10-01-2007)
Revision History

  1. The CTRS program was developed in 1991 to automate and simplify the task of recording, gathering, and reporting time and inventory data from the individual level up to the Servicewide level.

  2. In general, program revisions are made at the beginning of the fiscal year based upon the data needed to perform analyses and to provide information to internal and external customers.

5.2.1.3  (10-01-2009)
Persons Affected

  1. CFf employees required to use ICS to report time on casework and on non-case related activities.

  2. CFf employees required to use the ENTITY Case Management System to monitor time reported on ICS and to process time reporting files at End of Month (EOM).

  3. Non-CFf employees required to submit F-4872B, Collection Daily Time Utilization Report, to report time on assigned programs.

  4. Collection employees designated to process ENTITY and Rollup files submitted by Collection groups for use in CTRS. The designated employees include the Wide Area Specialist (WAS), the Virtual Territory Specialist (VTS), and the CTRS Rollup User.

  5. Managers and analysts use information gathered through CTRS. The information gathered is used to give program direction and to make resource allocation and financial decisions at the national level that impact the areas, territories, and groups in each function.

5.2.1.4  (10-01-2009)
Definitions

  1. Case Code: A three digit ICS/ENTITY code that identifies the type of taxpayer. See IRM 5.3.1, ENTITY Case Management System, for additional information.

  2. Collection Field function (CFf) groups in SB/SE Collection: CFf groups include groups of Revenue Officers (ROs) working regular program casework, offer in compromise groups, or groups assigned to special compliance programs such as Abusive Tax Avoidance Transactions (ATAT).

  3. Collection General Reports (CGR): The Headquarters office responsible for receiving time and activity reports and using them to produce the NO-5000-23, Collection Workload Indicators Report.

  4. Collection Time Reporting System (CTRS): The system used to consolidate time and activity reporting data from ICS and ENTITY and group Rollup files into area management information reports and data for use in the Collection Workload Indicators Report.

  5. Collection Workload Indicators Report (NO-5000-23): This report is also known as the C-23 Report. It contains National, Area, and Territory office totals. The C-23 Report is prepared from data consolidated from CTRS and various external activity feeder reports by designated personnel.

  6. Designated Personnel: For purposes of EOM time reporting, an employee designated in ICS as acting manager or clerical personnel and designated in ENTITY with profile usage rights to run ENTITY EOM reports.

  7. Detail: The specified period may be hourly or on an as needed basis, therefore an SF-52, Personnel Action Request, designating a detail, may or may not be issued.

  8. End of Day (EOD): The process of entering and finalizing time through ICS.

  9. End of Month (EOM): The last day of the time reporting cycle is always a Saturday. A schedule that shows the last working day of the reporting cycle, Friday, may be found in Exhibit 5.2.1-10.

  10. Non-Collection Field function (Non-CFf) groups in SB/SE Collection include Advisory, Insolvency, and National Quality Review System (NQRS).

  11. Subcategory: Used by Advisory in conjunction with time codes, subcategory codes are used to further define the time reported in an activity.

  12. Subcode: A three-digit ICS/ENTITY code that identifies the type of case assignment. Used with a case code, the subcode further describes the taxpayer’s case. See IRM 5.3.1, ENTITY Case Management System, for additional information.

  13. Time Code: A three or four numeric/alpha character code used to track time on ICS or on F-4872B.

  14. Virtual Territory: For the CTRS Program, one or more Territories in an Area that have been combined into one Virtual Territory. Only the CFf and Insolvency functions have Virtual Territories.

  15. Virtual Territory Specialist (VTS): An IQA or an Insolvency employee designated to perform the End of Month (EOM) procedures for an assigned Virtual Territory.

    Note:

    The VTS level is assigned only to CFf and Insolvency, due to the large number of groups in those functions.

  16. Wide Area Specialist (WAS): An Advisory or Insolvency employee or the Lead IQA designated to perform End of Month (EOM) procedures. Using the WAS CTRS program, the WAS consolidates Virtual Territory or Group information to produce functional data. The National Quality Review System (NQRS) has combined with Advisory; only one Advisory Area has been established in CTRS for Advisory which includes NQRS. The Advisory WAS duties are assigned to only one person who covers all Territories and Groups. The Insolvency function is divided into an East Area and a West Area and includes territories and groups within those geographical locations. The Lead IQA WAS duties cover eight Areas.

5.2.1.5  (10-01-2007)
Responsibilities

  1. The following identifies roles and responsibilities for end of month time reporting instructions for both CFf and Non-CFf employees are included.

5.2.1.5.1  (10-01-2009)
CFf Responsibilities

  1. CFf employees are required to report time on ICS. The employee positions required to report time on ICS are ROs and para-professionals as defined in IRM 5.2.4.10 with assigned inventory, first level Group Managers (GMs), and Group Secretaries. For instructions on ICS time reporting, refer to Chapter 26, TIN-Based Time Reporting, of the ICS User Guide.

  2. Collection employees are responsible for the accuracy of the case information in their assigned inventory, accurately reporting time, and performing a timely EOD process.

  3. Group Secretaries or designated personnel are responsible for monitoring and verifying time entry for the Group, generating and printing reports, advising the GM of the status of the time reporting process, and maintaining historical files as required. Group Secretaries are also responsible for accurately reporting their time and performing a timely EOD process.

  4. GMs or designated personnel are responsible for overseeing the time reporting, case information correction, and timely EOD process of the group employees. They are responsible for approving and ensuring completion of a timely and accurate monthly group report.

  5. Territory Managers (TMs) are responsible for accurate and timely completion of the EOM reports by their assigned Groups.

5.2.1.5.2  (10-01-2007)
Non-CFf Responsibilities

  1. Non-CFf employees in the Advisory, Insolvency, and NQRS functions are required to report time manually on F-4872B, Collection Daily Time Utilization Report. The positions required to report time using F-4872B are clerical, para-professional, as defined in IRM 5.2.4.10, professional, and management.

  2. All employees in Non-CFf functions are responsible for accurately reporting time and other activity using F-4872B and submitting the completed form to the Group Clerk or Secretary on the last working day of the reporting cycle.

  3. Group Secretaries or designated personnel are responsible for monitoring and verifying time entry, generating and printing reports, advising the GM of the status of the time reporting process, and maintaining historical files as required.

  4. GMs or designated personnel are responsible for overseeing the Group time reporting and correction processes. They are responsible for ensuring completion of a timely and accurate monthly Group report.

  5. TMs are responsible for accurate and timely completion of the end of month reports by their assigned Groups.

    Note:

    Exhibit 5.2.4-18(3), Preparation and Disposition Collection Workload Indicators, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the Territory or GM or his/her designee, has reviewed and approved the [4872] report prior to transmission."

5.2.1.5.3  (10-01-2007)
CTRS Coordinator Responsibilities

  1. The CTRS Rollup User is responsible for gathering, processing, and validating Collection time and activity information from Group F-4872Bs and other external feeder reports. The Rollup user is responsible for the accurate completion and timely transmission of the Group 4872 Rollup report.

  2. The Virtual Territory Specialist (VTS) is responsible for processing and validating Collection time and activity information from ICS/ENTITY or from CTRS Rollup data files submitted by groups within Virtual Territories. The VTS is responsible for the accurate completion and timely transmission of the Virtual Territory 4872.

  3. The Lead IQA Wide Area Specialist (WAS) provides support and service to CFf employees utilizing the ICS and ENTITY systems to report time and inventory data. The Lead IQA WAS is responsible for the accurate completion and timely transmission of the CTRS Area 4872 and for providing assistance during the end of month process.

  4. The Wide Area Specialist (WAS) provides support and service to Non-CFf employees who use CTRS Rollup or CTRS VTS to report time and inventory data. The WAS is responsible for the accurate completion and timely transmission of the CTRS Area 4872 and for providing assistance during the end of month process.

5.2.1.6  (10-01-2009)
CTRS Problem Reporting Procedures—CTRS Help Desk

  1. The CTRS Help Desk is staffed by the CTRS analysts of the Collection General Reports Office. Questions pertaining to the execution of the CTRS program are to be directed via e-mail to the CTRS Help Desk at 615-250-5337.

  2. A communication plan has been established that will ensure a response is provided within two hours during reports week.

  3. Help Desk Protocol:

    • Send e-mail requests for assistance to the primary and both secondary contact persons.

    • Send a cc to your manager (for AIQ), or all three IQA managers (for CFf), per the protocol agreement.

    • E-mail subject line must contain "911" to indicate time sensitive CTRS assistance required.

  4. CTRS Help Desk staff:

    Area Contact
    Primary contact for CTRS procedural problems and time code/inventory questions. Regina Dickerson, CTRS Help Desk (615) 250-5337 Regina,Dikerson@irs.gov
    Secondary contact (CFf) Cherokee Haab, CTRS Analyst for CFf (804) 916-8164 Cherokee.Haab@irs.gov
    Secondary contact (AIQ) Juanita Molina, CTRS Analyst for AIQ (202) 283-2398 Juanita.Molina@irs.gov

  5. CTRS Help Desk duties:

    • Provide guidance and solve problems relating to time code utilization.

    • Solve problems relating to inventory counts.

    • Solve problems relating to CTRS procedures.

    • Refer systemic or software-related problems to CTRS MITS development team.

    • Track and document all problems described above.

5.2.1.7  (10-01-2009)
CTRS Problem Reporting Procedures--MITS CTRS Development Team

  1. When the CTRS Help Desk staff is unable to resolve a systemic or software-related problem, they will forward the user-completed FY 2010 Troubleshooting Form to the MITS CTRS development team. The troubleshooting form can be found on the CTRS website at: http://www.ctrs.web.irs.gov or in the CTRS User Guide.

  2. Systemic or software-related problems must go through the CTRS Help Desk in order to monitor the types of problems being reported.

  3. MITS CTRS Development staff duties:

    • Solve problems relating to the CTRS software installation.

    • Solve systemic problems relating to CTRS program execution.

    • Track and document all problems described above.

    • Refer all procedural questions to the CTRS Help Desk Staff.

5.2.1.8  (10-01-2009)
Procedures

  1. This section identifies procedures to be followed by Collection employees for the end of month time and activity reporting process.

5.2.1.8.1  (10-01-2009)
CFf Procedures

  1. ROs will:

    1. Review and update case codes and subcodes weekly as appropriate.

    2. Report time and finalize it at the conclusion of each business day using the End of Day (EOD) process on ICS, but no later than the next business day. Employees on ERAP have the option of uploading their transactions to the LAN. Those who do not have ERAP access will connect to the LAN to upload time at least once per week.

      Note:

      The only exception to this requirement applies to the last Friday of the time reporting period. On the last Friday of the reporting period, ICS users will EOD their time by COB that day. They will either connect to the LAN via ERAP or come into the office to upload their time. Users can input and EOD training and leave hours in advance. See Exhibit 5.2.1-10 for a listing of last Friday dates and expected number of hours in reporting periods.

    3. If an employee is unexpectedly absent when the month end time report is due or is having difficulty connecting to the LAN, the employee will make every effort to get the time information to the Group Secretary or GM via telephone or fax as soon as possible but no later than COB on the last Friday of the reporting period. The GM or Group Secretary can input, correct, and EOD time for the employee.

  2. Group Secretaries will:

    1. At month end, use the ENTITY Hours Verification Report to verify that all time has been EOD'd and that each employee's tour of duty total matches the hours expected for the given reporting period. The hours expected for the reporting period may vary depending on the number of holidays and whether it is a four or five week cycle. The ENTITY Weekly Time Verification feature or Weekly Time Report should be used to identify any time discrepancies. The purpose of the review is to ensure employees are finalizing their time on a daily basis and that their time is accurate.

    2. Resolve any discrepancies discovered in the review by COB on the last Friday of the reporting period. Refer to Exhibit 5.2.1-10 for a list of the reporting periods and the number of hours expected for the reporting period.

      Note:

      Corrections to time in ICS update to ENTITY overnight. It is critical that necessary action(s) to resolve any discrepancies be taken by the COB on the last Friday of the time reporting period. See Exhibit 5.2.1-10 for a listing of last Friday dates and expected number of hours in reporting periods for 3 fiscal years.

    3. Generate and approve the End of Month report in ENTITY. After managerial review and approval, the CTRS EOM Group file will be systemically transmitted via Outlook e-mail to all the IQAs in the Area, to the person who generated it, and to the CTRS server.

    4. If the EOM report cannot be transmitted by the established timeframe due to unusual circumstances, e-mail a report to the GM outlining the reason for the lateness and the expected completion date. At the GM's discretion, the Group Secretary also may notify the VTS via e-mail.

    5. In accordance with Exhibit 1.15.28-1(10), Records Control Schedule for Collection, maintain monthly paper reports of the Group 4872.

  3. GMs will:

    1. Review the Employee Parameter Tables on ICS and make any needed corrections by the COB on the last Friday of the ENTITY time reporting period. If the GM does not have the proper authority to make needed corrections, he/she must contact the IQA for assistance. These changes must be made by COB on the last Friday of the reporting period.

      Note:

      ENTITY takes a snapshot of the ICS Employee Parameter Table on the weekend after the time reporting period ends, to get each user's profile at cutoff. This profile is used to determine where the time will be reported on F-4872. ENTITY categorizes time under the manager, clerical, para-professional, and professional categories. Once the snapshot is taken by ENTITY, reported time cannot be changed for the current EOM report.

    2. Review and approve the Group 4872 report before the EOM report is approved and transmitted to the IQA who handles the VTS report. The review will include RO inventory, CTRS inventory item counts, case codes, case subcodes, case type, group monthly data, and time allocation.

    3. If the EOM report cannot be transmitted by the established timeframe due to a workstation/mainframe problem or other unusual/non-routine circumstances, e-mail a report to the VTS outlining the reason for the lateness and the expected completion date.

    4. Ensure key employees - Group Secretary, Acting Manager - are available to complete the EOM report and address questions regarding the report.

    5. If corrections are required, make the changes in ICS and reapprove and regenerate the ENTITY EOM reports the next day.

5.2.1.8.2  (10-01-2009)
Non-ICS User Procedures (Non-CFf)

  1. All Collection Non-CFf employees will:

    1. Record and verify time daily to the appropriate time codes for the type of work performed using F-4872B.

    2. Submit the finalized monthly F-4872B to the Group Secretary no later than COB on the last Friday of the reporting period.

  2. Group Secretaries/Rollup Users will:

    1. Review submitted F-4872Bs for accuracy.

    2. Obtain required monthly feeder reports such as the Automated Insolvency System (AIS), Automated Lien System (ALS), Customer Service Activity Report (CSAR), and ICS Non-Field report for inventory data.

    3. Input group time and inventory information using CTRS Rollup.

    4. Verify Rollup input.

    5. Generate and print Group Rollup 4872 report.

    6. After managerial review, transmit via e-mail, to next CTRS level (VTS, WAS).

    7. If the CTRS Group Rollup report cannot be transmitted by the established timeframe due to a server problem or other unusual/non-routine circumstances, e-mail a report to the GM outlining the reason for the lateness and the expected completion date. At the GM’s discretion, the Group Secretary also may notify the VTS or WAS (if applicable) via e-mail.

    8. In accordance with Exhibit 1.15.28-1(10), Records Control Schedule for Collection, maintain monthly paper feeder reports that provide data for composite reports, F-4872, Group Rollup Report, and F- 4872B, Collection Daily Time Utilization Report.

  3. GMs will:

    1. Review and approve the Group 4872 Rollup report before it is transmitted to the VTS or WAS. The review will include Group monthly activity data and time allocation.

    2. If the Group 4872 Rollup report cannot be transmitted by the established timeframe due to a server problem or other unusual/non-routine circumstances, e-mail a report to the VTS or WAS outlining the reason for the lateness and the expected completion date.

    3. Ensure key employees–Group Clerk/Secretary, Acting Manager–are available to complete the Rollup report.

      Note:

      Exhibit 5.2.4-18(3), Preparation and Disposition Collection Workload Indicators, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the Territory or GM or his/her designee, has reviewed and approved the [4872] report prior to transmission."

5.2.1.8.3  (10-01-2009)
CTRS Coordinator Procedures (CFf and Non-CFf)

  1. The CFf VTS will:

    1. Notify his/her immediate Manager and the GM when a group’s EOM report has not been transmitted.

    2. Retrieve the group files from ENTITY e-mail.

    3. Process the group files into CTRS.

    4. Verify the reported data.

    5. Generate and transmit the Virtual Territory 4872 file(s) to the Lead IQA WAS via e-mail and to the CTRS server.

    6. Backup CTRS data files monthly.

    7. Provide the GMs and TMs with a printed copy of their monthly 4872 Report from CTRS after notification is received from his/her IQA Manager.

    8. Serve as backup to other CTRS specialists and provide current backup data files as part of monthly routine.

  2. The Non-CFf VTS (Insolvency only)

    1. Retrieve Group Rollup files from Rollup User.

    2. Update CTRS with the monthly Group Rollup files.

    3. Verify the reported data.

    4. Notify the WAS of any problem that will prevent the timely transmission of the Virtual Territory data file to the WAS.

    5. Generate the Virtual Territory data file for the WAS.

    6. Transmit the Area 4872 report to the WAS via e-mail.

    7. Backup CTRS data files monthly.

    8. Create monthly and cumulative 4872 reports by territory and group in Adobe Acrobat format and forward to Area personnel.

    9. Serve as backup to other CTRS coordinators and provide current backup data files as part of monthly routine.

  3. The Lead IQA WAS will:

    1. Update CTRS with the monthly Virtual Territory files.

    2. Notify CGR of any problem that will prevent the timely transmission of the Area data file to CGR.

    3. Verify the reported data.

    4. Transmit the Area 4872 report via e-mail to the IQA Manager for review.

    5. Generate the Area data file and Adobe Acrobat 4872 report for CGR, once it has been approved by the IQA Manager.

    6. Transmit the Area data file and Adobe Acrobat 4872 report via e-mail to CGR and to the CTRS server.

    7. Backup CTRS data files monthly.

    8. Serve as backup to other CTRS specialists and provide current backup data files as part of monthly routine.

    9. Run various reports required and provide to Area staff and Headquarters.

  4. The Non-CFf WAS will:

    1. Update CTRS with the monthly Virtual Territory or Group files.

    2. Notify CGR of any problem that will prevent the timely transmission of the Area data file to CGR.

    3. Verify the reported data.

    4. Generate the Area data file and Adobe Acrobat 4872 report for CGR.

    5. Transmit the Area data file and Adobe Acrobat 4872 report to CGR via e-mail.

    6. Backup CTRS data files monthly.

    7. Create monthly and cumulative 4872 reports by Territory and Area in Adobe Acrobat format and forward to Area personnel.

5.2.1.8.4  (10-01-2009)
CTRS Report Error Correction Procedures for CFf and Non-CFf

  1. Corrections to the month end reports can be made at any time during the month end process. The procedures for making corrections will differ according to the person identifying the error and at what point the error is identified.

  2. When errors are identified in the Group or Area 4872 after the Group report has been transmitted to ENTITY, the VTS or Lead IQA WAS will take the following steps to ensure the data is corrected:

    1. The VTS or Lead IQA WAS will notify the field GM and the TM of the error(s).

    2. The GM, the Group Secretary, or designated personnel will make the correction(s) in ICS.

    3. The GM, the Group Secretary, or designated personnel will reapprove and regenerate the Group report the day after the correction was made in ICS.

    4. The VTS or Lead IQA WAS will ensure that the correction was made and that the report was reapproved and regenerated before completing the month end process.

    5. In certain circumstances, the VTS or Lead IQA WAS may make the correction to the 4872 in CTRS. However, this should be done in conjunction with the group making the correction in ICS and re-running the month end report the following day.

    6. The Lead IQA WAS should only run the ENTITY Area reports when all corrected group reports have been re-run.

    7. Errors should be corrected before the ENTITY EOM snapshot has completed. The snapshot captures the employee profile from the ICS employee parameter table at the end of month cutoff. The snapshot profile will determine how the time rolls to CTRS, therefore the profile must be accurate. Examples: 1) An RO classified as a Long Term Acting Manager will not be permitted to have non-manager time, or 2) An employee who is disbanded will not be considered to exist and no time will be permitted. When this happens and the time cannot be corrected in ICS, a manual fix will be required in the CTRS program by the VTS.

  3. If errors are identified after the Area report has been transmitted, the Lead IQA WAS will contact CGR immediately to coordinate any corrections.

  4. If errors are identified and reported to the Non-CFf VTS or WAS by the group prior to transmitting the Group Rollup report to the Area server, the Non-CFf VTS or WAS has similar required steps for making corrections.

    1. The Group Rollup should be corrected at the point of error, regenerated, reprinted, and retransmitted to the VTS or WAS immediately.

    2. In certain instances, the VTS or WAS may make corrections in the CTRS program, then regenerate the report.

    3. After the report has been regenerated, it must be transmitted to CGR.

5.2.1.9  (10-01-2009)
Details to Other Activities, Functions, Organizations, or Within Collection

  1. In general, detailed out time includes all hours spent by Collection employees while on detail to another activity, organization such as Exam, TEGE, LMSB, etc., or within Collection functions other than the employee's current assignment. It also includes any specific program identified as detailed out by Headquarters.

  2. The five specific detail out programs identified by Headquarters are:

    • Walk-in

    • ACS/Toll-Free

    • Taxpayer Advocate

    • Stakeholder Liaison

    • Disaster Relief

    Any other detail out activity is reported as Detailed Out Other. Refer to IRM Sections 5.2.1.9.1 through 5.2.1.9.5 for a description and time reporting procedures for each category.

    Note:

    A detail can be either official or unofficial. An official detail requires that an SF-52 be issued designating a specific timeframe for the assigned detail. An unofficial detail does not require an SF-52 and is simply impromptu assistance provided by a Collection employee for either short or extended periods of time. For example, a Collection employee may be asked to fill in by the W&I Walk-in area manager when the Walk-in area is understaffed. In this example, the Collection employee is merely providing assistance for a short period of time and this does not warrant issuance of SF-52.

  3. Employees detailed out will track the number of hours spent outside their normal group in the detailed out section of ICS or in the detailed out column of F-4872B. They will also report their time as detailed in under the appropriate time codes on the time reporting form or system required by the function or BOD to which they are detailed.

  4. Details within the Collection function, i.e., Advisory, Insolvency, Quality, or Collection Field function, are reported as Detail Out Other. If the employee is detailed to a group that is not in the same function as the group to which he/she is currently assigned, it is reported as Detail Out Other. For example, when an RO is detailed to an Insolvency group, that is Detail Out Other. If the RO is temporarily assigned to another RO group, that is not detailed out.

  5. Overtime, credit, or compensatory hours are not included in Detail Out totals.

    Note:

    Detailed out employees who earn overtime, credit, or compensatory hours will include those hours on the time recordation form required by the function to which they are detailed.

    Example: A Collection Field function (CFf) RO is detailed out to Insolvency and works 10 credit hours in one week. In addition to normal working hours, the credit hours worked each day are recorded under Insolvency's operational time codes on F-4872B.

  6. Leave, (including annual, sick, administrative, military, jury, home, or any other type of approved leave), Holidays, or LWOP are not included in Detail Out totals.

    Note:

    Detailed out employees will include Holidays, LWOP, or other approved leave on the time recordation form required by the function to which they are detailed.

    Example: An Advisory RO is detailed out to Collection Field function (CFf) for the month of January. New Year's Day, January 1, 2010, is a holiday. This holiday time will be recorded on ICS by the Advisory RO while detailed to the CFf group since Holiday hours are reported to ICS time code 750 by CFf for CTRS purposes.

5.2.1.9.1  (10-01-2007)
Details to Walk-In

  1. Details to Walk-In include the time spent by Collection employees assisting the Customer Assistance, Relationships, and Education (CARE) Walk-In operation.

  2. Hours spent preparing taxpayer returns for the E-File Program should be charged to time code 308 Local Outreach.

5.2.1.9.2  (10-01-2007)
Details to ACS/Toll-Free

  1. Employees detailed to theACS/Toll-Free call site will report their time on ICS or F-4872B in the detailed out section.

  2. The detailed employee will also prepare a F-3081, Employee Time Report, to report time using the appropriate SETR codes. Example: An RO detailed to ACS/Toll-Free will complete F-3081 for the call site.

5.2.1.9.3  (10-01-2007)
Details to Taxpayer Advocate

  1. Report time detailed to the Taxpayer Advocate Office.

  2. Time expended by Collection employees on Taxpayer Advocate issues or complaints will be charged to the assigned case or appropriate time codes as defined in Exhibit 5.2.1-2, Area Office (Non-ACS) Operational Time Codes (Definitions).

5.2.1.9.4  (10-01-2007)
Details to Stakeholder Liaison

  1. Report time spent on the following programs as detailed out to Stakeholder Liaison.

    1. Volunteer Income Tax Assistance (VITA).

    2. Tax Counseling for the Elderly.

    3. Customer Service Telephone Operator.

    4. Understanding Taxes (UT).

    5. Small Business Workshop (SBW).

    6. Student Tax Clinic.

    7. Magnetic Media Promotion.

    8. Other types of taxpayer education programs and efforts (not directly case related) that can be construed as providing "customer service" and for which the employee is officially detailed out.

5.2.1.9.5  (10-01-2009)
Details to Disaster Relief

  1. When a disaster occurs, the Internal Revenue Service may establish disaster assistance centers to provide prompt on-site assistance to taxpayers in the Area. Because of the unplanned and unbudgeted use of resources resulting from a disaster, Collection absorbs its share of the cost. Collection personnel will report all time expended providing tax assistance at disaster assistance centers as detailed out to Disaster Relief, in addition to completing any forms required by the center.

5.2.1.9.6  (10-01-2009)
Details to Other

  1. Detailed Out-Other includes functions; organizations, or activities other than those listed in IRM Sections 5.2.1.9.1 through 5.2.1.9.5; and details within Collection to a function other than one to which the employee is currently assigned. Refer to IRM Section 5.2.1.9.7 for more specific information regarding details within Collection and to IRM Section 5.2.1.9.8 for specific time reporting procedures for those details. Examples of Detailed Out-Other to functions, organizations, activities, or within Collection include, but are not limited to:

    1. Advisory for a non-Advisory employee.

    2. Insolvency for a non-Insolvency employee.

    3. National Quality Review System (NQRS) for a non-NQRS employee.

    4. Collection Field function (CFf) for a Non-CFf employee.

    5. Large and Mid-size Business (LMSB).

    6. Examination.

    7. Headquarters.

    8. Combined Federal Campaign (CFC) Loaned Executive.

5.2.1.9.7  (10-01-2008)
Details to Other Within the Collection Function

  1. Collection employees who are detailed to other functions within Collection may or may not be required to report time as detailed out/in, depending on the situation.

  2. Collection employees detailed to the Area Director/Manager's or TM's office will not report time as either detailed out or as detailed in. The Area and Territory staff does not track time for the purposes of CTRS, therefore it is unnecessary for a detailee to report time worked in these offices.

5.2.1.9.8  (10-01-2009)
Time Reporting Procedures for Details Within the Collection Function

  1. The following quick reference chart gives procedures for proper time reporting while on detail within the Collection function.

    1. CFf = Collection Field function

    2. ADV = Advisory

    3. INS = Insolvency

    4. NQRS = National Quality Review System

    IF YOU WORK IN: AND YOU ARE DETAILED TO: THEN THE TIME IS: AND YOU SHOULD REPORT TIME FOLLOWING THESE STEPS:
    CFf Another CFf Group Not counted as a detail out

    • Do not report time as detailed out of CFf

    • Report time to normal operational time codes in the new CFf group on ICS, including Leave, Holiday, LWOP, or Credit/Comp hours taken or earned

    Insolvency Detail Out-- Other

    • Report time as detailed out of CFf on ICS

    • Holiday hours are reported in the old CFf group on ICS using time code 750

    • Report time as detailed in to Insolvency on F-4872B

    • Report time to normal operational time codes in the Insolvency group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the Insolvency group
    Advisory Detail Out-- Other

    • Report time as detailed out of CFf on ICS

    • Holiday hours are reported in the old CFf group on ICS

    • Report time as detailed in to Advisory on F-4872B

    • Report time to normal operational time codes in the Advisory group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the Advisory group
    NQRS Detail Out-- Other

    • Report time as detailed out of CFf on ICS

    • Holiday hours are reported in the old CFf group on ICS

    • Report time as detailed in to NQRS on F-4872B

    • Report time to normal operational time codes in the NQRS group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the NQRS group
    TM’s Office Not counted at all

    • Do not report time as detailed out of CFf

    • Do not report time detailed in to TM's office
    Area Director’s Office Not counted at all

    • Do not report time as detailed out of CFf

    • Do not report time detailed in to AD's office
    ADV Another Advisory Group Not counted as a detail out

    • Do not report time as detailed out of Advisory

    • Report time to normal operational time codes in the new Advisory group on F-4872B including Leave taken and Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the new Advisory group
    Insolvency Detail Out-- Other

    • Report time as detailed out of Advisory on F-4872B

    • Report time as detailed in to Insolvency on F-4872B

    • Report time to normal operational time codes in the Insolvency group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the Insolvency group
    CFf Detail Out-- Other

    • Report time as detailed out of Advisory on F-4872B

    • Report time as detailed in to CFf on ICS

    • Report time to normal operational time codes in the CFf group on ICS, including Leave, Holiday, LWOP, or Credit/Comp hours earned or taken

    NQRS Detail Out-- Other

    • Report time as detailed out of Advisory on F-4872B

    • Report time as detailed in to NQRS on F-4872B

    • Report time to normal operational time codes in the NQRS group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp taken, and Holiday hours are shown as zero on F-4872B in the new NQRS group
    Territory/ Area Manager’s Office Not counted at all

    • Do not report time as detailed out of Advisory

    • Do not report time detailed in to TM's or AM's office
    INS Another Insolvency Group Not counted as a detail out

    • Do not report time as detailed out of Insolvency

    • Report time to normal operational time codes in the new Insolvency group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the new Insolvency group
    CFf Detail Out-- Other

    • Report time as detailed out of Insolvency on F-4872B

    • Report time as detailed in to CFf on ICS

    • Report time to normal operational time codes in the CFf group on ICS, including Leave, Holiday, LWOP, or Credit/Comp hours earned or taken

    Advisory Detail Out-- Other

    • Report time as detailed out of Insolvency on F-4872B

    • Report time as detailed in to Advisory group on F-4872B

    • Report time to normal operational time codes in the Advisory group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the Advisory group
    NQRS Detail Out-- Other

    • Report time as detailed out of Insolvency on F-4872B

    • Report time as detailed in to NQRS group on F-4872B

    • Report time to normal operational time codes in the NQRS group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the NQRS group
    Territory/ Area Manager's Office Not counted at all

    • Do not report time as detailed out of Insolvency

    • Do not report time detailed in to TM's or AM's office
    NQRS Another NQRS Group Not counted as a detail out

    • Do not report time as detailed out of NQRS

    • Report time to normal operational time codes in the NQRS group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the NQRS group
    CFf Detail Out-- Other

    • Report time as detailed out of NQRS on F-4872B

    • Report time as detailed in to CFf on ICS

    • Report time to normal operational time codes in the CFf group on ICS, including Leave, Holiday, LWOP, or Credit/Comp hours earned or taken

    Insolvency Detail Out-- Other

    • Report time as detailed out of NQRS on F-4872B

    • Report time as detailed in to Insolvency on F-4872B

    • Report time to normal operational time codes in the Insolvency group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours, and Holiday hours are shown as zero on F-4872B in the Insolvency group
    Advisory Detail Out-- Other

    • Report time as detailed out of NQRS on F-4872B

    • Report time as detailed in to Advisory on F-4872B

    • Report time to normal operational time codes in the Advisory group on F-4872B including Leave taken or Credit/Comp hours earned

    • LWOP, Credit/Comp hours taken, and Holiday hours are shown as zero on F-4872B in the Advisory group
    Territory/ Area Manager's Office Not counted at all

    • Do not report time as detailed out of NQRS

    • Do not report time detailed in to TM's or AM's office

5.2.1.10  (10-01-2009)
ICS and ENTITY Subcodes (CFf only)

  1. ENTITY provides inventory receipt and disposition data to the CTRS program, which is then used to calculate the CTRS inventory item counts. Receipt and disposition data for OIs, FTD Alerts, Taxpayer Advocate cases, and various special project cases such as ATAT and MCAR, is passed to the CTRS program upon the completion of the Group End of Month process.

  2. These inventory items must be subcoded properly for inventory counts and time data to roll to CTRS. Time applied on specific subcoded cases rolls to associated time codes. A list of subcodes and associated time codes is provided in item 8 of this section. When a case is received, a subcode should be immediately assigned by the RO or GM, before the end of the reporting period.

  3. A TDA/TDI case with an associated OI must be subcoded either 104 (TDA) or 204 (TDI) for time to roll into 104 or 204, when time is applied directly to the case by the RO who has the OI assignment. The RO with the case assignment who issued the OI must subcode the case 104 or 204. When the RO with the TDA/TDI case assignment that issued the OI charges time to the case, it rolls into direct time code 101 even though the case has a 104/204 subcode.

    Example: An RO in California has a TDA case assigned to him. He needs to send an OI to an RO in New York to check for property owned by the taxpayer in that state. When the California RO subcodes his case as 104, the New York RO receives the OI with the 104 subcode and any time he applies on the OI will roll into 104. Time applied to the case by the California RO will roll into direct case time code 101.

    Exceptions: The exceptions to this rule are cases that have been subcoded OIC 106, FTD Alert 105, and ATAT subcodes 309 through 329. See (5), (6), and (7) below.

  4. When an OI is issued on an open OIC case, the OIC subcode should not be changed from 106 so that all time rolls into the specialized OIC program. The receiving GM of the OI would update the subcode if the 106 is closed.

    Note:

    CTRS tracks hours only for OIC 106, it does not track offer receipts and dispositions. Those inventory counts are tracked by the Automated Offer in Compromise system (AOIC).

  5. FTD Alert 105 subcodes are automatically changed to 000 by ICS when the FTD module closes.

  6. Collection Strategy Abusive Tax Avoidance Transactions (ATAT) are subcoded using 309 through 329. The subcode on these ATAT cases should not be changed unless the criteria of the ATAT case changes, dictating the need to update the case with another ATAT subcode. This is a specialized program where all time charged to the case must be tracked using the ATAT subcodes.

    Example: An ATAT RO in Florida has an ATAT case assigned to her with a subcode of 309. She needs to send an OI to an RO in Louisiana to check for property owned by the taxpayer in that state. When the Louisiana RO receives the OI, she should not change the subcode to 104, it must remain 309 so time will roll into 309. Time applied to the ATAT case by the Florida RO will also roll to 309.

    Note:

    If an offer is received on an ATAT case and the RO determines that the offer was submitted to delay collection and forwards the case with the F-657 as a "solely to delay" collection, the subcode for the case should remain as 309 (ATAT).

    Note:

    If an offer is received on an ATAT case, and the offer is worked by the OIC specialist, that case will be coded 106 (OIC).

  7. CTRS tracks inventory counts in CFf for the following subcoded items:

    SUBCODE/TIME CODE TITLE
    104 InterArea OI - TDA
    105 FTD Alert
    107 Taxpayer Advocate
    204 InterArea OI - TDI
    309 ATAT
    310 Offshore Voluntary Compliance Initiative (OVCI) (ATAT)
    311 Voluntary Disclosure Initiative (VDI) (ATAT)
    312 Intermediary Transactions (ATAT)
    313 Promoter (ATAT)
    314 Notice 2000-44 (ATAT)
    315 Announcement 2005-80 (ATAT)
    316 ATAT Federal Payment Levy Payment (FPLP) Contract Vendor
    317 High Dollar Currently Not Collectible (CNC) Project (ATAT)
    318 Easement Settlement Offer (ATAT)
    319 1099 Original Issue Discount (OID) Recovery (ATAT)
    320 LMSB Distressed Asset Trust (DAT) (ATAT)
    321 IRC 6707A Penalty Assessment (ATAT)
    322–329 Collection Strategy (ATAT) (Reserved)
    361 Mutual Collection Assistance Request (MCAR)

Exhibit 5.2.1-1  (10-01-2009)
Area Office (Non-ACS) Operational Time Codes Index (Alphabetical Listing)

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 Exhibit 5.2.1-2, Area Office (Non-ACS) Operational Time Codes, for a complete description of time codes and appropriate usage.


Program Area Operational Time Codes for CFf, Insolvency, NQRS, & Advisory Functions

Balance Due 100 series
Delinquent Return 200 series
Compliance Initiative & Local Outreach Programs, Collection Strategy, Appeals, and Mutual Collection Assistance Requests 300 series
Non-Direct Time 400 series
Clerical Duties (direct time) 500 series
Overhead Time 601-613
Management Direct Case 614
Informational Only 406, and 619–623
ICS Only 700-800 Series

QUICK REFERENCE TIME CODE LISTING:
NOTE: The following time codes and subcategory time codes are open to all functions and all position types unless otherwise noted. EXCEPTION: Managers and CFf Clerical employees use a limited range of time codes. Rather than state "No Management" or "No CFf Clerical" after each subject, listings of valid Managerial and CFf Clerical time codes are provided at the end of this index. Also refer to Exhibits 5.2.1-5 through 5.2.1-7, Time Code Matrices by Function, for more detailed information.

ACTION TAKEN: TIME CODE:
– A –
Absent Without Leave (AWOL) Not Reported
Acquired Property (Advisory only) 115 subcategory (sc) 153 and 116 sc 165
Administrative Leave (ICS only) (CFf only) 770
Administrative Leave (Non-CFf) 613
Administrative Time 611
Administrative Transferee Assessments (Advisory only) 117 sc 175
Advisory Opinion (Advisory only) 112 sc 121-123
All Other Training--not CPE, RO/AIQ Phase (Unit X), OJI, or Instructor Assignment 605
Annual Recertifications 605
Analysis/Perfection (CFf Clerical only and Non-CFf Clerical only) 502
Analyze/Action Plan - TDA 101
Analyze/Action Plan - TDI 201
Answering Telephone as a Receptionist 611
Appeals 360
Appearing in Civil Court as a Witness 613/770
Assist Another RO (ICS only) (CFf only) 810
Assist Coworkers or MITS with Automated Systems (non-ICS/ENTITY systems) 402
Assist Coworkers or MITS with Automated Systems (ICS/ENTITY systems only) 403
Attending Meetings 611
Attending Union Meetings and Activities Not Covered Elsewhere 611
AWS Day Off (ICS only) (CFf only) 760
AWS Day Off (Non-CFf) Not Reported
– B –
Backup Withholding (BWH) -TDA 101
Backup Withholding (BWH) -TDI 201
Balance Due - ACS Related 102
Balancing Civil and Criminal Activities (Insolvency & Advisory only) 118
Bankruptcy - Abandon/Exempt 113m
Bankruptcy - Chapter 7 No Asset (Insolvency only) 113a
Bankruptcy - Chapter 7 Asset (Insolvency only) 113b
Bankruptcy - Chapter 9 (Insolvency only) 113c
Bankruptcy - Chapter 11 (Insolvency only) 113d
Bankruptcy - Chapter 12 (Insolvency only) 113f
Bankruptcy - Chapter 13 Pre-Confirmation (Insolvency only) 113h
Bankruptcy - Chapter 13 Post-Confirmation (Insolvency only) 113i
Bankruptcy - Chapter 15 113p
Bankruptcy - Clerical Duties 611
Bankruptcy - Other Insolvencies 113o
Bankruptcy - Related CFf TDA 101
Bankruptcy - Related CFf TDI 201
BART Annual Recertification 605
Break Time 611
   
– C –
CARE Detail to Walk-In
Case Reviews - Managers 614
Case Reviews - Employees 611
Civil Actions (Insolvency & Advisory only) 111
Claims - TFRP (Advisory only) 117 sc 172
Claims - Other (Advisory only) 117 sc 185
Clerical 505/ 611
Coding and Editing of Adjustment Documents (Non-CFf and CFf Clerical only) 502
Collaterals (Advisory only) 118 sc 184
Collateral Duties (i.e., EEO & Union Representative) 401
Collection Information Statements - TDA (Secure & Analyze) 101
Collection Strategy ATAT 309-329
Combined Federal Campaign (CFC) Coordinator Officer 404
CFC - Completing CFC Forms 611
CFC Key Person 611
CFC Loaned Executive Detail to Other
Commissioner Representative (Manager or Official Management Detail) 610
Commissioner Representative (Bargaining Unit Employees) 611
Comp-Time Earned - (ICS only) (CFf only) 720
Comp-Time Earned - (Non-CFf only) To Appropriate Program Time Codes
Comp-Time Used - (ICS only) (CFf only) 721
Comp-Time Used - (Non-CFf only) Not Reported
Compliance Initiative Programs (CIP) Local time codes 301-303
Computer Downtime 623
Conducting Full Compliance Checks - TDI 201
Consultations by Managers (Management only) 614
Consultations with Managers -15 minutes or less (Employee only) 809
Consultations with Managers - Longer than 15 minutes (Employee only) 101/201
Coordinator Duties 404
Course Development - CPE 601
Course Development - RO/AIQ Phase (Unit X) 602
Course Development - Other Training not CPE or RO/AIQ Phase (Unit X) 605
Courtesy Investigations - TDA - Inter-Area 104
Courtesy Investigations - TDA - Intra-Area 101
Courtesy Investigations - TDI - Inter-Area 204
Courtesy Investigations - TDI - Intra-Area 201
CPE Training 601
Credit Hours Earned (ICS only) (CFf only) 710
Credit Hours Earned (Non-CFf only) To Appropriate Program Time Codes
Credit Hours Used (ICS only) (CFf only) 711
Credit Hours Used (Non-CFf) Not Reported
CTRS Rollup Processing 611
Customer Service (Call Site) Detail to ACS/Toll-Free
Customer Service (Walk-In) Detail to Walk-In
   
– D –
Day Off Granted By Executive Order (ICS only) (CFf only) 750
Day Off Granted By Executive Order (Non-CFf) Not reported
Decedent Estate (Advisory only) 119 sc 198
Deed Issuance (Advisory only) 116 sc 163
Delinquent Account Notice, ACS, and Unassigned Work 102
Delinquent Return Notice, ACS, and Unassigned Work 202
DETAILED IN CFf - From Another Area or Function (ICS only) (CFf only) 619
DETAILED IN - From Another Area or Function (Non-CFf) Detail In
   
DETAILED OUT: (TO THE FOLLOWING)
Another Area Other
Another Function (Criminal Investigation, Exam, etc.) Other
Appeals Other
Area Director's Staff/Office Not Counted as a Detail
CARE Walk-In
Collection (Insolvency, Advisory, CFf) if not currently assigned to a similar group Other
Collection (Insolvency, Advisory, CFf) if currently assigned to a similar Group Not a detail
CFC Loaned Executive Other
Counsel Other
Counter for Walk-In Office Walk-In
Customer Service Telephone Operator (Call Sites) ACS/Toll-Free
Customer Service for Walk-In Office Walk-In
Department of Justice Other
Disaster Assistance Disaster Relief
Disclosure Other
Learning & Education Other
Magnetic Media Promotion Stakeholder Liaison
Media Relations Office Other
Small Business/Self-Employed Headquarters Office Other
Small Business Workshop (SBW) Stakeholder Liaison
Student Tax Clinic Stakeholder Liaison
Taxpayer Education and Communication (TEC) Stakeholder Liaison
Tax Counseling for the Elderly (TEC) Stakeholder Liaison
Taxpayer Advocate Service (TAS) TP Advocate
Taxpayer Education Programs (Other) Stakeholder Liaison
Telephones for Walk-In Office Walk-In
TM's Staff/Office Not Counted as a Detail
Volunteer Income Tax Assistance (VITA) Stakeholder Liaison
Walk-In Office Walk-In
Within Local Area Collection if in a Dissimilar Function Other
   
– D – (continued)
Determining Penalties Due on Returns TDI 201
Determining Status of Filing Requirements TDI 201
Determining the Appropriate TSIGN via Use of ZIP Codes (Non-CFf and CFf Clerical only) 505
Discharges (Advisory only) 114 sc 141
Disclosure, Privacy Acts, and FOIA Function (Non-CFf only) 118
Discussing Cases With Managers 101/201
Discussing Cases With Managers During a Performance Review 611
Discussing Cases With Employees 614
Distributing Mail - Clerical 505
Distributing Mail - Para-Professional and Professional 611
Document Updates (Writing User Guides, IRMs, Policy Statements) 405
Documenting ICS Case History - TDA 101
Documenting ICS Case History - TDI 201
   
– E –
E-File Program Local time code 308
Employee Involved in a Performance Review with Manager 611
End of Month Report Processing (ENTITY EOM) 611
Entering Appropriate Closing Action on TDIs 201
Equal Employment Opportunity (EEO Coordinator, Counselor, Investigator) 401
Estate Tax Lien (Advisory only) 110 sc 192
Extension of Time to Pay Estate Tax (Advisory only) 119 sc 199
Executive Order Granted Holiday (ICS only) (CFf only) 750
Executive Order Granted Holiday (Non-CFf only) Not Reported
   
– F –
FedState Duties 610
Field Time 621
Files Maintenance - Files Request (Non-CFf and CFf clerical only) 504
Flexiplace 622
FOIA/Disclosure (Advisory only) 118 sc 183
Foreclosures (Advisory only) 114 sc 146
F-53-TDA (Secure and Evaluate Information) 101
F-& Letters - TDA Preparation 101
FTD Alert 105
Full-Time Collateral Duties (not case work) 401
Full-Time Union Officials 401
Furlough Not Reported
   
– G –
– H –
Holiday (ICS only) (CFf only) 750
Holiday (Non-CFf) Not Reported
Home Leave (ICS only) (CFf only) 770
– I –
ICS/ENTITY Support 403
IDRS Research - Case Related 101/201
IDRS Research - Case Related (Clerical) 502/505
Independent Reviewer (Total Time) (Advisory only) 406 sc 411/412
Independent Reviewer (Case Type) (Advisory only) 101/106
Initiating Courtesy Investigations 101/201
Insolvency - Abandon/Exempt (Insolvency only) 113m
Insolvency - Chapter 7 (Insolvency only) 113a
Insolvency - Chapter 7 (Insolvency only) 113b
Insolvency - Chapter 9/ABC/Receivership (Insolvency only) 113c
Insolvency - Chapter 11 (Insolvency only) 113d
Insolvency - Chapter 12 (Insolvency only) 113f
Insolvency - Chapter 13 Pre-Confirm (Insolvency only) 113h
Insolvency - Chapter 13 Post-Confirm (Insolvency only) 113i
Insolvency - Chapter 15 (Insolvency only) 113p
Insolvency - Other Insolvencies (Non-CFf only) 113o
Installment Agreements 101
Installment Agreements (Assigned to Another Function) 102
Installment Agreements, Determination - TDA 101
Installment Agreements, Monitor & Follow-Up Action - TDA 101
Installment Agreements, Secure Agreement - TDA 101
Installment Agreements (Reviewing Rejected Cases) Total Time (Advisory only) 406 sc 412
Installment Agreements (Reviewing Rejected Case) by Type of Case (Advisory only) 101/102
Inter-Area Other Investigations - TDA OI's 104
Inter-Area Other Investigations - TDI OI's 204
Internal Revenue Manual (IRM) Revision 405
Interviewing Taxpayers and Examining Records to Determine Tax Liability - TDI 201
Instructor Assignment 604
   
– J –
Jeopardy Levies (CFf only) 101
Jeopardy Levies (Advisory only) 118 sc 186
Judgment (Advisory only) 111 sc 135
– K –
– L –
Leave - Jury/Civil Court Witness/Military/Blood Donation/Office Closings, etc. (Administrative Leave) (Non-CFf) 613
Leave - Jury/Civil Court Witness/Military/Blood Donation Office Closings, etc. (Administrative Leave) (ICS only) (CFf only) 770
Leave (Annual, Sick, Administrative) 613
Leave Without Pay (LWOP) (ICS only) (CFf only) 740
Leave Without Pay (LWOP) (Non-CFf) Not Reported
Levies - TDA 101
Liens (Filed, Refiled, Determination) (CFf only) 101
Liens (Filed, Refiled, Released) (Non-CFf) 108
Local Outreach (i.e., Speeches and Practitioner Workshops) Local time codes 305–308
Locate/Contact/Interview Taxpayers/ 3rd Parties - TDA 101
Locate/Contact/Interview Taxpayers/ 3rd Parties - TDI 201
Lunch Not Reported
– M –
Mail Distribution - Non-Clerical 611
Mail Distribution - Clerical 505
Management 610
Management Direct Case 614
Mandatory Briefings 605
Miscellaneous Direct (ICS only) (CFf only) 809
Mutual Collection Assistance Request (MCAR) (CFf only) 361
– N –
Nominee/Alter Ego Lien (Advisory only) 110 sc 191
Non-IRS Training - CPR, Defibrillator, etc., Attended During Work Hours 611
Non-Work Day - (ICS only) (CFf only) 760
Non-Work Day - (Non-CFf) Not reported
Notice of Federal Tax Lien - TDA - Filing, Release, Determination, etc. (CFf only) 101
Notice of Levy - Initiate and Follow-Up-Actions - TDA 101
NTEU Full- and Part-Time 401
   
– O –
Offer In Compromise - Independent Reviewer rejected cases total time (Advisory only) 406 sc 411
Offer In Compromise - Notice Account 102
Offer In Compromise - No Open TDA 106
Offer In Compromise - Open TDA 101
Offer In Settlement (Non-CFf only) 111
Office Closings (ICS Only) (CFf only) 770
Office Closings (Non-CFf only) 613
On-The-Job Instructor (OJI) Assignment 603
OJIs Performing Managerial Duties Such As Documenting Case Files or Performing Case Reviews 614
On-line 5081 Annual Recertification 605
Overtime Worked (ICS only) (CFf only) 730
Overtime Worked (Non-CFf only) To Appropriate Program Time Codes
   
– P –
Paid Suspension (CFf only) 770
Paid Suspension (Non-CFf only) 613
Para-Professional Time - TDA 101
Para-Professional Time - TDI 201
Part-Time Union Activities, e.g., Union Stewards 401
Payment Tracer Request (F-4159) 101
Performing Miscellaneous Duties As Assigned (Non-CFf and CFf Clerical only) 505
Performing Sample Selection for NQRS (Non-CFf only) 505
Performing Sample Selection for Post Reviews (Non-CFf only) 505
POSH Bi-Annual Recertification 605
Pre-Seizure Planning (PALS only) 115 sc 158
Preparation of Record 21, Record of Seizure and Sale of Real Estate (Advisory only) 116 sc 163
Preparing Travel Vouchers 611
Processing and Routing Mail - Clerical 505
Processing Forms (Insolvency only) 611
Processing Forms (Advisory and CFf Clerical only) 505
Processing Proof of Claim - Loading AIS Data, Mailing Claims (Insolvency only) 611
Processing Payments - Trustee Bulk Check, Voucher Preparation (Insolvency only) 611
Property Appraisal Liquidation Specialist (PALS) (Advisory only) 115 sc 151–157
   
– Q –
Quality Review - CFf (NQRS only) 103a
Quality Review - OIC (NQRS only) 103b
Quality Review - Insolvency (NQRS only) 103c
Quality Review - Advisory (NQRS only) 103d
Quality Review - Reserved (NQRS only) 103e
Quality Review - Reserved (NQRS only) 103f
   
– R –
Redemption Investigation (Advisory only) 114 sc 144
Redemption Investigation (PALS) (Advisory only) 115 sc 155
Referrals to Criminal Investigation 101/201
Referrals to Other Divisions 101/201
Reporting/Resolving Non-ICS/ENTITY system problems 402
Reporting/Resolving ICS/ENTITY system problems 403
Research Necessary to Complete Payment and Credit Transfer Requests - Clerical 502
Researching IDRS - Non-Clerical 101/201
Researching IDRS - Clerical 502/505
Reserved Time Codes (Non-CFf only) 301 - 303 and/or 305 - 306
RO/AIQ Phase (Unit X) Training 602
RO/AIQ Phase (Unit X) Advanced Technical Training 602
RO/AIQ Phase (Unit X) Training - Managerial 605
RO/AIQ Phase (Unit X) Technical Training for GS-13 ROs 602
Reviewing Documents for Accuracy and Completeness - Clerical 505
Routing Documents to the Appropriate Function - Clerical 505
   
– S –
Savings Bonds Coordinator 404
Searching Office Records and Directories 101/201
Securing Delinquent and Current Returns - TDI 201
Securing Payment of the Tax Liability 101/201
Seizure and Sale Actions (Advisory only) 116 sc 161-165
Seizure and Sale Actions - TDA (CFf only) 101
Seizure - Intervening Claims (Advisory only) 116 sc 164
Seizure - Surplus Money Proceeds (Advisory only) 116 sc 164
Self-instructional Training Courses 605
Serving Subpoena/Summons for Appeals, DOJ, Counsel (if case is assigned, charge time directly to case) 360
Subordination (Advisory only) 114 sc 142
Subpoena (Advisory only) 111 sc 136
Suits (Advisory only) 111 sc 131–134
Suits or Other Legal Action - TDA (CFf only) 101
Suits or Other Legal Action - TDA (Non-CFf only) 111
Summons - Assigned TDA/TDI 101/201
Summons Referral 109
Supplemental Training - NOT CPE, RO/AIQ Phase (Unit X), OJI, or Instructor Assignment 605
Support of Commissioner's Representative Activities 610/611
Survey Coordinator 404
Survey Feedback Meeting 611
Survey Participation (Taking the Survey) 611
Suspension - Paid (ICS only, CFf only) 770
Suspension - Paid (Non-CFf only) 613
Suspension - Unpaid (ICS only, CFf only) 740
Suspension - Unpaid (Non-CFf only) Not Reported
– T –
Taxpayer Advocate's Service (TAS) detailed out-TP Advocate
Taxpayer Delinquency Account (TDA) (OI) 101
Time Entry on ICS or F-4872B 611
Training 601-605
Training - CPE 601
Training - Instructor Assignment 604
Training - OJI Assignment 603
Training - RO/AIQ Phase (Unit X) 602
Training - All Other Training 605
Train-the-Trainer for CPE 601
Train-the-Trainer for OJI 603
Train-the-Trainer for RO/AIQ Phase (Unit X) 604
Train-the-Trainer for All Other Training 604
Training - CPE Course Development 601
Training - OJI Course Development 603
Training - RO/AIQ Phase (Unit X) Course Development 604
Training - All Other Training Course Development 604
Training - Instructor Lesson Prep for CPE 601
Training - Instructor Lesson Prep for OJI 603
Training - Instructor Lesson Prep for RO/AIQ Phase (Unit X) 604
Training - Instructor Lesson Prep for All Other Training 604
Travel - Administrative Meetings 611
Travel - Management Purposes 610
Travel - Training Related As appropriate: 601, 602, 603, 604, 605
Travel - TDA Related 101
Travel - TDI Related 201
Trust Fund Recovery Penalty (Non-CFf only) 117
Trust Fund Recovery Penalty for Appeals (Non-CFf) 117 sc 176
Trust Fund Recovery Penalty (TDA) (CFf only) 101
Typing Letters, Forms, etc. 505/611
   
– U –
Unassigned Delinquent Account Work - TDA 102
Unassigned Delinquent Return Work - TDI 202
UNAX Annual Recertification 605
Unpaid Suspensions (ICS only) (CFf only) 740
Unpaid Suspensions (Non-CFf only) Not Reported
   
– V –
Verify Assets and Liabilities - TDA 101
Volunteer Income Tax Assistance (VITA) Detail to Stakeholder Liaison
Voting - Time Granted To Vote In Certain Locations (Non-CFf only) 613
Voting - Time Granted To Vote In Certain Locations (ICS Only) (CFf only) 770
   
– W –
Walk-In Office Detail to Walk-In
Withdrawal of Lien (Advisory only) 114 sc 143
Witness Appearance - Case Not Opened In Any Collection Function (Non-CFf only) 118
Writing IRMs, Policy Statements, User Guides 405
Writs of Entry (Advisory only) 111 sc 137
– X, Y, Z –

Note:

Valid Managerial Time Codes This listing provides valid cross-functional management time codes.

401 Collateral Duties
402 ADP Support
403 ICS/ENTITY Support
601 CPE
603 OJI Assignment
604 Instructor Assignment
605 All Other Training
610 Management
613 Leave
614 Mgmt Case Review
622 Flexiplace
623 Computer Downtime
619 - 770 ICS Only time codes

Note:

Valid CFf Clerical Time Codes This listing provides valid clerical time codes for CFf Secretaries.

401 Collateral Duties
402 ADP Support
403 ICS/ENTITY Support
404 Coordinator Duties
405 Document Updates
502 Analysis & Perfection
504 Files Maintenance
505 Clerical
601 CPE
603 OJI Assignment
604 Instructor Assignment
605 All Other Training
611 Administrative
613 Leave
622 Flexiplace
623 Computer Downtime
619 - 770 ICS Only time codes

Exhibit 5.2.1-2  (10-01-2009)
Area Office (Non-ACS) Operational Time Codes (Definitions)

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 SB/SE Collection employees in the following functions: Collection Field function (CFf), Advisory function, Insolvency function, and National Quality Review System function (NQRS). The time codes are cross-functional, unless otherwise indicated. Refer to Exhibits 5.2.1-5 through 5.2.1-7, Time Code Matrices, for more detailed information. Program time codes are generally divided into the following categories, with some exceptions explained in detail later in this section.

100 Series: Direct time spent on Balance Due accounts or programs
200 Series: Direct time spent on Delinquent Return investigations or programs
300 Series: Direct time spent on Compliance Initiative Programs, local outreach, Collection Strategy ATAT cases, Appeals, MCAR, and other reserved speciality programs
400 Series: Non-direct time spent on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, Coordinator Duties, Document Updates, and Independent Reviewer work
500 Series: Direct time spent by Clerical and other Support personnel for support of assigned casework in the group
600 Series: Overhead time; Management Case Review Direct time; and Informational Time.
700 - 800 Series: ICS and ENTITY only time codes for CFf that track hours to balance time on those systems

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:

  • Collateral assignments.

  • ADP support.

  • ICS/ENTITY support.

  • Coordinator duties.

  • Document updates.

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

  • Training.

  • Administrative time.

  • Management.

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 F-4872B. 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 specialist. 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 specialist during filing season. The Insolvency and Advisory functions also use these time codes to monitor diverse programs implemented at various times during the year.

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 Flexiplace 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 F-4872B by Non-CFf groups and on ICS to time code 619 and are shown as an informational line item. Hours must also be reported to other program time codes to account for the type of work performed while detailed into another function such as Advisory, Insolvency, Quality, or Collection Field function. Detailed Out hours include all hours worked by Collection employees while on a detail to another function or organization. Also included are any programs identified as detailed out by HQ. Detailed out hours are reported on F-4872B by Non-CFf groups and on ICS to time code 620, with subcategory time codes 62A-62F for specific activities such as Walk-In, ACS/Toll-Free, TP Advocate, 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 F-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 Collection Workload Indicators Report (NO-5000-23) that is systematically produced at month end at Headquarters Collection General Reports (CGR).

All Collection employees will use either ICS or F-4872B to report hours and activity. At the end of each month, time and operational data from ICS and ENTITY and F-4872B is combined to produce F-4872, Collection Activity Report, for each group via CTRS. The group data is then processed into Territory files and transmitted to the Area office. The WAS processes all Territory files and transmits an Area data file electronically to CGR where the C-23 is produced. The C-23 report is available for viewing using Monarch software on the COINS website.

100 SERIES (CFf and Non-CFf)

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

101 TAXPAYER DELINQUENCY ACCOUNT (TDA) DIRECT CASE (CFf and Non-CFf)

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 the local Advisory and Insolvency functions are also considered within an Area.

Note:

CFf employees charge time directly to cases on ICS. Hours charged to TDA cases systemically roll into 101.

The following are types of activities, not all inclusive, that should be reported under this code:

  1. Analyzing the case, developing a plan of action and documenting ICS and/or case history sheets.

  2. Consulting with the Manager on a case for a period of more than 15 minutes.

    Note:

    Collection consultations are non-evaluative in nature and are not included in managerial performance appraisals, therefore time will be charged to the case, not time code 611 Administrative.

  3. Locating, contacting and interviewing taxpayers and/or third parties; including all TDA related travel.

  4. Securing and analyzing collection information statements, verifying assets and liabilities, determining lien priorities, and the fair market value of assets; securing and evaluating information required to prepare F-53, Report of Currently Not Collectible Taxes, and preparing necessary documents. This includes electronic research on case related issues (i.e., e-mail/Internet). Electronic research on case related issues should be reported to time code 101. However, non-case related electronic research (i.e., e-mail/Internet) should be charged to time code 611 Administrative.

  5. Preparing jeopardy, quick or prompt assessment recommendations on balance due cases.

  6. Determining the maximum ability to pay and securing Installment Agreements; monitoring and follow-up action on Installment Agreement accounts; and follow-up on suspended accounts.

  7. Making Notice of Federal Tax Lien filing, release, and refiling determinations and issuing appropriate form. ROs should apply time directly to cases when making lien determinations and when they physically file Notice of Federal Tax Lien.

  8. Initiating and serving Notices of Levy and taking appropriate follow-up actions.

  9. Conducting seizure actions, including the preparation and processing of all necessary documents.

    Note:

    Time code 116 and its subcategory codes are reserved for Advisory employees working on seizure file maintenance and related actions. Time code 115 and its subcategory codes are reserved for PALS working on seizure and sale cases.

  10. Issuing delinquent account related summons and taking appropriate follow-up actions.

  11. Preparing adjustment actions (F-3870, Request for Adjustment), Payment Tracer Request (F-4159), and corrections and changes to the Master File (F-2363, Request for IDRS Input) for BMF/EO ENTITY Change, and F-3177, Notice of Action for Entry on Master File) by CFf and Non-CFf employees. This does not apply to CFf clerical employees.

  12. Preparing TFRP assessments and completing all required conferences, forms, and documents.

    Note:

    Time code 117 and its subcategory codes are reserved for the maintenance of TFRP files, etc. by Advisory clerical and para-professional employees.

  13. Preparing referrals to other divisions, including assaults, threats, harassment, and attempted bribe reports.

  14. Securing F-900, Tax Collection Waiver.

  15. Recommending placing taxpayers under the Trust Fund Compliance Program as outlined in IRM 5.7.2. This includes monitoring and follow-up actions.

  16. Recommending institution of suits or other legal action.

    Note:

    Time code 111 and its subcategory codes are reserved for Advisory/Insolvency processing of suits.

  17. Preparing reports to notify Insolvency of bankruptcy receivership, or Advisory of decedent estate proceedings.

    Note:

    Time code 113 is reserved for Insolvency processing of bankruptcy and 198 for Advisory processing of decedent estate cases.

  18. Discussing a specific case, cases, or case actions with a Manager, except during a performance review.

    Note:

    Time spent by employees during a managerial performance review of inventory, is reported under operation code 611, Administrative.

  19. Review of proposed rejected Installment agreement by Independent Administrative Reviewer and all actions related to the review.

    Note:

    IAR time for IA review will also be reported under operation code 412, IAR IA Review.

  20. Time spent on Backup Withholding (BWH) activities which generated a TDA taxpayer contact.

    Note:

    Time code 101 should not be used by Advisory employees unless there is no other case-related time code for which the time can be reported.

  21. Time spent by an RO explaining or soliciting and perfecting an offer.

    Note:

    Time code 106 is reserved for employees working an assigned offer in compromise case.

102 UNASSIGNED DELINQUENT ACCOUNT WORK (CFf and Non-CFf)

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.

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

Note:

Time code 102 should not be used by Advisory employees unless there is no other case-related time code for which the assignment time can be reported.

103 NATIONAL QUALITY REVIEW SYSTEM (NQRS only)

The subcategory time codes included in 103 NQRS Review cover actions related to the review of Collection Field function (CFf) and Advisory/Insolvency work by National Quality Review System (NQRS) reviewers in Advisory, Insolvency, and Quality (AIQ).

A receipt is counted when a case is received for review in NQRS. A disposition is counted when the review of the received case is completed or when the case is returned as not reviewable.

103a NQRS REVIEW CFf

This subcategory covers the review of CFf casework, including Bal Due cases, FTD Alerts, Del Ret, and combo cases.

103b NQRS REVIEW OIC

This subcategory covers the review of OIC casework, including withdrawn, returned, rejected, and accepted OICs worked in the CFf.

103c NQRS REVIEW INSOLVENCY

This subcategory covers the review of Insolvency casework, including Chapter 7 Asset, Chapter 13 Confirmed Plan, and all Chapter 11 cases.

103d NQRS REVIEW ADVISORY

This subcategory covers the review of Advisory casework, including closed lien certificate cases, claims conducted in Advisory, and seizure actions conducted by the PALS.

103e and 103f RESERVED for NQRS

These reserved subcategory codes will be used for special reviews as assigned by management or for expansion as needed.

104 INTER-AREA DELINQUENT ACCOUNT OTHER INVESTIGATIONS (OI's) (CFf and Non-CFf)

This time code is for time spent by employees working OIs on balance 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.

Note:

Time code 104 should not be used by Advisory employees. All case work should be controlled and time reported under the specific time codes for casework.

105 FTD ALERTS (CFf and Non-CFf)

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.

Note:

When the FTD Alert is closed and it is necessary to create a balance due module on ICS to continue work on the case, the subcode 105 will be systemically updated by ICS and all future case time and activity will be reported under the new case code or subcode.

106 OFFER IN COMPROMISE (CFf and Non-CFf)

This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on F-656, Offer in Compromise. This includes receiving offers, compiling case files, requesting data, making processability determinations, perfecting offers, 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 F-657 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.

Example:

Time spent by offer specialists or tax examiners conducting the processability review and requesting information to perfect the offer will be reported under time code 106. This includes time spent making a determination that the offer is not processable and sending the appropriate Automated Offer In Compromise (AOIC) letter.

If an offer is received by an ATAT RO and it is determined that the offer was submitted to delay collection and the case is forwarded with F-657, the time code for case should remain coded as ATAT (ICS subcodes 309-329). 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.

Note:

IAR time for OIC review will also be reported under operation code 411, IAR OIC Review.

107 TAXPAYER ADVOCATE SERVICE (TAS) (CFf and Non-CFf)

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. 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 time 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.

108 TOTAL ALS LIEN ACTIVITY (Non-CFf)

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 CFf employees with assigned TDAs.

109 SUMMONS (CFf and Non-CFf)

Collection Field function ROs use this time code only when in support of Advisory for summons enforcement.

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.

Note:

Receipt and disposal inventory is tracked ONLY by Advisory.

COLLECTION FIELD FUNCTION (ROs)

Time spent on the following actions is charged directly to the assigned case:

  • ROs prepare summonses using ICS macros.

  • ROs serve summonses or subpoenas to taxpayers whose cases are in their assigned inventory.

  • ROs may have a witness role with Department of Justice (DOJ).

Note:

If the case is not assigned to the RO, time should be charged to 102 Unassigned TDA or 202 Unassigned TDI.

110 TOTAL LIEN AND LEVY ISSUES (Non-CFf)

This time code covers all actions related to processing 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 as time code 110.

This subcategory covers all time spent processing requests for nominee/alter ego lien or levy, including reviewing requests, coordinating with Counsel, and preparing necessary documents.

191 NOMINEE/ALTER EGO

Receipts are counted when a request for nominee/alter ego is received. Dispositions are counted when lien filing or levy determination is made and is returned to requestor.

192 ESTATE TAX LIEN

This subcategory covers all time spent processing estate tax liens, including reviewing requests, preparing F-668H and F-668J or related documents, and monitoring liens for release.

Receipts are counted when a lien request is received. Dispositions are counted when the lien statute expires or the lien is otherwise satisfied and released.

193 LIEN/LEVY ACTIVITIES

This subcategory covers all time spent by Advisory and Insolvency processing lien certificates not specifically identified in other subcategory codes, including Notice of Duplicate Lien Filing and Revocation of Certificate of Release, and resolving lien inquiries. This code also covers time spent on Federal Payment Levy Program activities.

Receipts are counted when a request is received. Dispositions are counted when the issue is resolved.

111 TOTAL SUITS (Non-CFf)

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 seven subcategory codes (131-137) under which time should be specifically reported by Advisory only. The sum of subcategory codes 131 through 137 will equal the total reported as time code 111.

131 SUITS BY USA

This subcategory covers all time spent reviewing and processing suit recommendations from ROs, coordinating actions with Counsel and the Department of Justice (DOJ), and monitoring the case until resolution.

Receipts are counted when a suit recommendation is received. Dispositions are counted when the suit is adjudicated, dismissed, or settled and the DOJ closes the case or the suit recommendation is rejected.

132 SUITS AGAINST USA

This subcategory covers all time spent responding to litigation filed by taxpayers, excluding suits filed against specific IRS employees or TFRP refund litigation, coordinating actions with Counsel and the DOJ, and monitoring the case until resolution.

Receipts are counted when Advisory receives notice of a docketed case.

Dispositions are counted when the suit is adjudicated, dismissed, or settled and the DOJ closes the case.

133 EMPLOYEE SUITS

This subcategory covers all time spent responding to litigation filed by taxpayers against specific employees, including coordinating actions with Counsel and the DOJ and monitoring the case until resolution.

Receipts are counted when Advisory receives notice of a docketed case. Dispositions are counted when the suit is adjudicated, dismissed, or settled and the DOJ closes the case.

134 TFRP REFUND SUITS

This subcategory covers all time spent responding to litigation filed by taxpayers for refunds related to TFRP assessments, including coordinating actions with Counsel and the DOJ and monitoring the case until resolution.

Receipts are counted when Advisory receives notice of a docketed case. Dispositions are counted when the suit is adjudicated, dismissed, or settled and the DOJ closes the case.

135 JUDGMENT

This subcategory covers all time spent monitoring judgments obtained for the IRS and coordinating enforcement actions with field ROs.

Receipts are counted when the government is awarded a judgment from civil litigation. Dispositions are counted when the judgment is collected, settled, expired, or determined to be uncollectible.

136 SUBPOENA

This subcategory covers all time spent processing subpoena requests from the DOJ.

Receipts are counted when a subpoena is received in Advisory for processing. Dispositions are counted when the subpoena is sent to the field and all required Advisory actions have been taken.

137 WRIT OF ENTRY

This subcategory covers all time spent reviewing and processing requests for writs of entry from ROs, writs served, and coordinating actions with Counsel.

Receipts are counted when a request for writ is received from an RO. Dispositions are counted when the writ of entry has been obtained, rejected, or withdrawn.

112 TOTAL ADVISORY OPINIONS (Non-CFf )

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 operational time code for the case. Only opinions given by Non-CFf 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.

121 COUNSEL REFERRAL

This subcategory covers time spent reviewing and processing requests for Advisory opinions, coordinating reviews with Counsel, if necessary, and preparing responses.

Receipts are counted when written requests for opinion are received. Dispositions are counted when response is sent to the requestor.

122 ORAL OPINION

This subcategory covers time spent answering procedural and technical, non-case related inquiries, from internal and external customers.

Receipts are counted when an inquiry is received. Dispositions are counted when a response is provided to requestor.

Note:

ICS modules for oral opinions should be opened at the point when it is determined that a subsequent contact will be made with the requestor or follow-up action is required. If an ICS module is not needed, time spent responding to inquiries should still be recorded under this code and receipts and dispositions should be manually counted.

123 LIAISON/CORRESPONDENCE

This subcategory includes time spent coordinating Appeals Research Investigations (ARIs), assisting Appeals and Counsel on general issues not directly related to a specific case, and providing technical response to requests for written guidance on general issues not directly related to a specific case.

Receipts and dispositions are not counted for this subcategory.

If an inquiry is related to a taxpayer case, an ICS module under the specific program area should be opened and time reported under that specific code.

113 INSOLVENCIES (Non-CFf)

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 has been noticed, 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. 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 AIS, APOC, LTS, GUF, LAMS, and 5000 series reports, should be reported under the related bankruptcy chapter time code.

Time spent on CFf balances due 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 should be reported under time code 611:

  1. Loading proof of claim data on Automated Insolvency System
  2. Processing of payments and preparation of vouchers
  3. Mailing proof of claim
  4. Retrieving and distributing AIS reports
  5. Distributing incoming and outgoing mail

Note:

Electronic research and Internet time spent on bankruptcy related issues should be reported under the specific bankruptcy chapter time code. Non-case related e-mail and Internet research activity should be charged to administrative time code 611.

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

113a CHAPTER 7 - NO ASSET

This subcategory covers all time spent on cases while classified as a Chapter 7 No Asset.

113b CHAPTER 7 - ASSET

This subcategory covers all time spent on cases while classified as a Chapter 7 Asset.

113c CHAPTER 9, ABC'S, RECEIVERSHIPS

This subcategory covers all time spent on Chapter 9 cases, cases classified as an Assignment for the Benefit of Creditors, or Receivership cases.

113d CHAPTER 11

This subcategory covers all time spent on Chapter 11 cases.

113f CHAPTER 12

This subcategory covers all time spent on Chapter 12 cases.

113h CHAPTER 13 - PRE-CONFIRMATION

This subcategory covers all time spent on Chapter 13 cases until the case is confirmed by the court.

113i CHAPTER 13 - POST-CONFIRMATION

This subcategory covers all time spent on Chapter 13 cases after the case is confirmed by the court.

113m ABANDONED/EXEMPT PROPERTY

This subcategory covers all time spent by Advisors and specialists when investigating the collection potential of assets on cases (all chapters) where the taxpayer has been discharged from bankruptcy and a NFTL was on file. This also includes time spent when investigating excluded assets, whether or not a NFTL is on file.

113o OTHER INSOLVENCIES

This subcategory covers time spent by Insolvency employees working Insolvency inventory where the activity does not fit into one of the subcategory codes listed above. On occasion, Advisory may get involved with cases that are in bankruptcy. Time spent by Advisory employees on bankruptcy cases will also be covered by this subcategory.

113p CHAPTER 15

This subcategory covers time spent by Insolvency employees working Insolvency inventory on foreign cases.

114 TOTAL DISCHARGES, FORECLOSURES, etc. (Non-CFf)

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 time code 122, Oral Opinion.

This time code is further defined by eight subcategory codes (141-148) under which time should be specifically reported by Advisory only. The sum of subcategory codes 141 through 148 will equal the total reported as time code 114.

141 DISCHARGE

This subcategory covers all time spent processing and reviewing application for discharge (including estate tax liens), coordinating issuance of documents, monitoring case, and posting payments.

Receipts are counted when the initial, written application for discharge is received. Dispositions are counted when a determination is made and required checks or documents are received or there is no response from the taxpayer 30 days after the deadline for response.

142 SUBORDINATION

This subcategory covers all time spent processing and reviewing applications for subordination (including estate tax liens), coordinating issuance of documents, monitoring cases, and posting payments.

Receipts are counted when the initial, written application for subordination is received. Dispositions are counted when a determination is made and required checks or documents are received or there is no response from the taxpayer 30 days after the deadline for response.

143 WITHDRAWAL

This subcategory covers all time spent processing and reviewing requests for withdrawal from internal and external customers and coordinating withdrawal actions with ALS personnel.

Receipts are counted when a request for withdrawal is received.

Dispositions are counted when determinations are made, notice of withdrawal is prepared, if appropriate, and requestor is notified of determination.

144 REDEMPTION

This subcategory covers all time spent investigating foreclosure redemption situations, including redeeming and selling property, and preparing necessary documents such as deeds. Time spent by PALS on redemption investigations or conducting redemption sales should be reported under time code 154 or 155.

Receipts are counted when a determination is made of potential redemption. Dispositions are counted when redemption issue is resolved.

145 RELEASE OF REDEMPTION RIGHTS

This subcategory covers time spent processing and reviewing requests for releasing redemption rights and initiating investigations, as necessary.

Receipts are counted when a release request is received. Dispositions are counted when a determination is made on the request and applicant is notified.

146 JUDICIAL FORECLOSURE

This subcategory includes time spent responding to foreclosure actions, researching accounts, coordinating actions with US Attorney, and providing post-sale information for posting of proceeds.

Receipts are counted when a notice of foreclosure action is received. Dispositions are counted when actions relevant to case have been taken.

147 NON-JUDICIAL FORECLOSURE

This subcategory covers time spent processing foreclosure notices, researching accounts, making adequacy determinations, and responding to notices.

Receipts are counted when notice of non-judicial foreclosure is received. Dispositions are counted when actions relevant to case have been taken.

148 LIEN PRIORITY OTHER

This subcategory covers activities of Advisory employees related to lien priority issues (e.g., nonattachments, bulk sales) not specifically covered by other subcategory codes.

Receipts are counted when inquiries or applications are received or Advisory is otherwise notified of a case. Dispositions are counted when actions relative to the request have been taken.

115 PROPERTY APPRAISAL AND LIQUIDATION SPECIALIST (PALS)

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 Advisory only. The sum of subcategory codes 151 through 158 will equal the total reported as time code 115.

Time should be reported on F-4872B, 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.

151 PALS APPRAISAL

This subcategory covers time spent by PALS assisting ROs with the valuation of property for pre-seizure or other case-related determination.

Receipts are counted when a formal request for assistance is received. Dispositions are counted when all appraisal paper work is completed and no further action required.

152 SEIZED ASSET CONTROL/SALES

This subcategory covers all time spent by PALS in regard to controlling seized assets including: receiving custody of seized assets, monitoring assets, preparing and delivering seizure documents, planning and coordinating sale activities, conducting sale, and completing necessary seizure and sale paperwork and related reports.

Receipts are counted upon notification of a completed seizure by RO. Dispositions are counted when property is disposed of, all seizure and sale paper work is completed and no further action is required.

153 PALS ACQUIRED PROPERTY

This subcategory covers time spent by PALS controlling and disposing of property acquired by the IRS and preparing required paperwork.

Receipts are counted upon notification of acquired property. If property is acquired through IRS sale, a receipt is counted as of date of sale.

Dispositions are counted when property is disposed of, all paper work is completed, and no further action is required.

154 PALS REDEMPTION SALES

This subcategory covers time spent by PALS planning and conducting sale of property redeemed by the IRS and preparing paperwork.

Receipts are counted when a formal request is made for PALS assistance with a sale. Dispositions are counted when a sale is held, all paper work is completed, and no further action is required.

155 PALS REDEMPTION INVESTIGATION

This subcategory covers time spent by PALS conducting redemption investigations prior to redemption by the IRS and preparing related paperwork.

Receipts are counted when a request is received to conduct an investigation. Dispositions are counted when a determination is made and all paperwork is completed.

156 PALS JUDICIAL SALES

This subcategory covers time spent by PALS planning and conducting court-ordered sales of property at the request of Department of Justice and preparing paperwork.

Receipts are counted when a request is received from the DOJ for assistance. Receipts are counted when a sale is conducted and all paper work is completed.

157 PALS JUDICIAL APPRAISAL

This subcategory covers time spent by PALS conducting an appraisal of property at the request of the DOJ and preparing related paperwork.

Receipts are counted when a request is received from the DOJ for assistance. Dispositions are counted when an appraisal is done and paperwork is completed.

158 PALS PRE-SEIZURE PLANNING

This subcategory covers time spent by PALS for all pre-seizure work other than appraisals.

Receipt are counted when requests are received. Dispositions are counted when the requested action(s) are taken.

116 TOTAL SEIZURES AND SALE (Non-CFf)

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

This time code is further defined by five subcategory codes (161-165) under which time should be specifically reported by Advisory only. The sum of subcategory codes 161 through 165 will equal the total reported as time code 116.

161 PRE-SEIZURE REVIEW

This subcategory covers time spent by Advisory reviewing proposed seizure recommendations submitted by ROs for technical and legal accuracy and securing appropriate managerial approval.

Receipts are counted when a proposed seizure package is received for review. Dispositions are counted when the seizure package is returned to the RO upon completion of all requested follow-up actions, or the seizure package is forwarded to the approving official.

162 SEIZURE PROCESSING

This subcategory covers all time spent by Advisory reviewing and processing seizure and sale documents submitted by ROs and PALS, monitoring case disposition, preparing required seizure reports, and taking other procedurally required closing actions. This time code should not be used for post-sale activities such as resolving surplus proceeds and intervening claims and issuing deeds.

Receipts are counted when a seizure control number is issued by Advisory. An ICS module should be opened when the number is issued and no later than the end of the same business day. Dispositions are counted when the property has been bid-in or disposed of, all required closing documents have been received and processed by Advisory, applicable documents have been forwarded to the Campus Accounting Branch, and proceeds and expenses have posted correctly.

Note:

Modules should not remain open to monitor the closing actions taken by the Campus.

163 DEED FOLLOW-UP/RECORD 21

This subcategory covers time spent by Advisory monitoring post-sale actions on real estate, preparing documents, issuing deeds, and finalizing Record 21. An ICS module should be opened under this code when the ICS seizure module (162) is closed and post-sale actions are needed on real estate.

Receipts are counted when sale documents for real estate seizures have been processed. Dispositions are counted when the deed has been issued or property is redeemed by the taxpayer and no further action is needed.

164 INTERVENING CLAIMS/SURPLUS PROCEEDS

This subcategory covers time spent resolving intervening claims or surplus proceeds including notifying appropriate parties of any situations, reviewing and processing claims, preparing documents, and disbursing funds.

Receipts are counted when seizure closing documents indicate intervening or surplus situation or a claim for proceeds is received. An ICS module should be opened under this code and the ICS seizure module (162) closed, if appropriate. Dispositions are counted when funds have been disbursed and no further actions is necessary.

165 ACQUIRED PROPERTY

This subcategory covers time spent by Advisory coordinating disposition of acquired property with PALS/RO, reviewing paperwork, and preparing necessary documents and reports. This time code should be used for property acquired through IRS seizure or through other actions specified in IRC 6335 or through other actions specified in IRC 7506.

Receipts are counted when notified of property being acquired by the IRS. Dispositions are counted when acquired property has been disposed of and relevant paperwork completed.

117 TRUST FUND RECOVERY PENALTY (TFRP)/ADMINISTRATIVE TRANSFEREE ASSESSMENTS (Non-CFf)

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 TDAs, 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.

171 TFRP PROCESSED

This subcategory includes time spent processing TFRP assessment documents, making pre-assessment adjustments, and maintaining the Automated TFRP system. A separate ICS module should be opened for each assessment period.

Receipts are counted when a TFRP assessment package is received. Receipts, under this code, are the number of persons against whom recommendations for assertion of the penalty are received. Dispositions are counted when assertion is rejected (including those from Appeals) or F-2749 is forwarded for assessment, and a DLN is issued.

172 TFRP CLAIM FOR REFUND

This subcategory covers time spent reviewing claims for refund, researching TFRP files, responding to claims, and preparing abatement documents or disallowance letters, as appropriate.

Receipts are counted when a claim is received in Advisory. Dispositions are counted when a determination has been made and resulting actions have been taken.

173 TFRP ADJUSTMENT/OTHER

This subcategory covers time spent processing post-assessment adjustment requests received from campus units, TAS, or other internal sources; and activities related to TFRP cases not specifically defined in any other time code.

Receipts are counted when a request for adjustment is received. Dispositions are counted when an adjustment document has been prepared and forwarded. Hours reported to 173 are included in the total for 117, however receipts and dispositions are not.

174 TFRP FILES

This subcategory covers time spent responding to requests from internal source for case files, maintaining files, and coordinating records disposition with Federal Records Center.

Receipts are counted when a request for a file is received. Dispositions are counted when a file has been returned from the requestor and the case is refiled or the requestor has been notified that the case file is not retrievable. Hours reported to 174 are included in the total for 117, however receipts and dispositions are not.

175 TRANSFEREE ASSESSMENT

This subcategory covers time spent reviewing and processing requests for transferee assessment.

Receipts are counted when a request for an assessment is received in Advisory. Dispositions are counted when the assessment file is sent to Exam or the decision is made not to assess.

176 TFRP APPEALS

This subcategory covers time spent preparing TFRP assessment documents for referral to Appeals, monitoring cases sent to Appeals, and post-Appeals processing of TFRP cases returned from Appeals.

Receipts are counted when a TFRP assessment package is received for referral to Appeals. Dispositions are counted when assertion is rejected or F-2749 is forwarded and assessment made.

118 FOIA/DISCLOSURE/TOTAL MISCELLANEOUS (Non-CFf)

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 188 will equal the total reported as time code 118.

181 CRIMINAL INVESTIGATION (CI) CONTROL

This subcategory covers time spent balancing civil and criminal activities on collection cases including monitoring cases with CI involvement and coordinating activities between ROs and CI.

Receipts are counted when Advisory is notified of an open CI case. Dispositions are counted upon notification that CI control is no longer required by reversal of time code 914.

This subcategory covers time spent monitoring criminal judgment cases and instituting actions to address violations of the terms of the probation.

182 PROBATION

Receipts are counted when Advisory is notified that a criminal judgment has been issued. Dispositions are counted when the terms of probation are completed or Advisory is notified that monitoring is no longer required by reversal of time code 910.

183 DISCLOSURE/FOIA

This subcategory includes time spent processing requests for information under FOIA and coordinating activities with the Disclosure Office.

Receipts are counted when a FOIA request is received for which research and sanitizing is required. If only acting as a conduit of the request, receipt does not need to be counted. Time, however, should still be reported under this subcategory. Dispositions are counted when necessary actions pertaining to FOIA are completed.

184 COLLATERAL

This subcategory covers time spent reviewing and processing request for collateral agreements, monitoring compliance with the agreements, and instigating actions to dispose of collaterals.

Receipts are counted when a proposed collateral agreement is received. Dispositions are counted when a collateral agreement is disposed of or a request for a collateral agreement is denied.

185 CLAIMS - OTHER

This subcategory covers time spent processing and reviewing non-TFRP claims for refund or abatement, including interest abatement and wrongful levy claims.

Receipts are counted when a claim is received. Dispositions are counted when a claim is resolved by approval or denial and the claimant has been notified.

186 JEOPARDY

This subcategory covers all time spent coordinating activities between ROs, approving officials, and Counsel in jeopardy situations, including assisting with making jeopardy assessments and issuing jeopardy levies.

Receipts are counted when notified of jeopardy situation. Dispositions are counted when the assessment file is sent to Examination, levy is approved, or decision is made not pursue the case.

187 MISCELLANEOUS

This subcategory covers time spent on activities related to all other cases not specifically defined in other time codes.

188 CAPTIVE INSURANCE PROGRAM

This subcategory covers time spent on activities related to processing elections filed by controlled foreign corporations to be taxed as a domestic corporation. Elections must be filed by the due date of the return, and are effective for that tax year.

Receipts are counted when the election is received. Dispositions are counted when the determination is made regarding the election and no further action is needed.

189 INTERNATIONAL—OTHER

This subcategory covers time spent controlling all International cases such as Foreign Investment Real Property Tax Act (FIRPTA), Federal Excise Tax program, exit tax, and any other miscellaneous International issues other than Captive Insurance that are not covered elsewhere.

Receipts are counted when the request is received. Dispositions will be counted when the requested action(s) are taken.

119 TOTAL DECEDENT (Non-CFf)

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 as time code 119.

  1. 198 DECEDENT ESTATE

    This subcategory covers time spent processing decedent cases including preparing proofs of claim, monitoring disposition of assets, and initiating actions to address non-compliance.

    Receipts are counted upon notification of a decedent estate. Dispositions are counted when the estate is closed or the decision is made not to pursue collection.

    199 EXTENSION OF TIME TO PAY ESTATE TAX (F-4768)

    This subcategory covers time spent reviewing and processing F-4768 requests and pursuing collection actions if the request is denied.

    Receipts are counted when F-4768 is received. Dispositions are counted when the request is approved or issues causing denial are resolved.

200 SERIES (CFf and Non-CFf)

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

201 TAXPAYER DELINQUENCY INVESTIGATION (TDI) DIRECT CASE (CFf and Non-CFf)

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.

Note:

CFf employees charge time directly to the case on ICS. Hours charged to a TDI case systemically roll into 201.

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

  1. Analyzing TDIs and developing a plan of action.

  2. Consulting with the Manager on a case for a period of more than 15 minutes.

    Note:

    Collection consultations are non-evaluative in nature and are not included in managerial performance appraisals, therefore time will be charged to the case, not time code 611 Administrative.

  3. Locating and contacting taxpayers, including all TDI related travel.

  4. Interviewing taxpayers and examining records to determine tax liability.

  5. Researching IDRS, Information Returns Program (IRP), Currency & Banking Retrieval System (CBRS), taxpayer records, etc. in order to determine income for examination referral(s).

  6. Documenting ICS or case histories.

  7. Determining status of filing requirements securing delinquent and current returns.

  8. Securing/determining wage information in order to request 6020(b) assessment(s).

  9. Securing sufficient IRP data on HINF (High Income Non-Filers) to make an SFR referral.

  10. Determining penalties due on returns.

  11. Securing payment of the tax liability or an Installment agreement, as appropriate.

  12. Initiating courtesy investigations.

  13. Recommending potential fraud cases to the Criminal Investigation function.

  14. Discussing a specific case, cases, or case actions with Managers, except during a performance review.

    Note:

    Time spent by the employee during a managerial performance review of inventory, is reported under operation code 611, Administrative.

  15. On Backup Withholding (BWH) activities which generated a TDI taxpayer contact.

  16. Issuing summonses related to delinquent investigations and taking appropriate follow up actions.

202 UNASSIGNED DELINQUENT RETURN WORK (CFf and Non-CFf)

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 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 CFf.

204 INTER-AREA DELINQUENT RETURN OTHER INVESTIGATION (OI) (CFf)

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.

300 SERIES (CFf and Non-CFf)

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

Note:

Collection Strategy ATAT time codes (309-329) are valid for CFf only.

301 - 303 COMPLIANCE INITIATIVE PROGRAMS (CIP) (CFf and Non-CFf)

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.

Prior to implementation of any initiative, a written request for the Area Manager's concurrence must be submitted by the GM or TM. However, final Headquarters approval is required as outlined in Section 4.17, Overview of Compliance Initiative Projects manual. The codes must also be communicated to both the VTS responsible for the specific Group/Territory utilizing the local time code in order to add the time code and its name to the CTRS program and to the WAS. 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 Non-CFf functions in Advisory/Insolvency/Quality (AIQ) as needed. Definitions will be provided as the use of the codes is implemented.

305 - 308 LOCAL OUTREACH (CFf and Non-CFf)

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 codes must be communicated to both theVTS for inclusion on the CTRS program for the specific Group/Territory utilizing these codes and the WAS. Employees should contact their Area Director for additional information.

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.

Note:

Employees who report to the Walk-In office to assist with E-File would report time to Detail Walk-In.

Time codes 305 and 306 are also used by Insolvency and Advisory for special projects to be identified as needed by AIQ. 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 (Non-CFf only)

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

306 LOCAL OUTREACH - EXTERNAL - EXTERNAL (Non-CFf 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 AIS inventory reports, including AIS, APOC, LTS, GUF, LAMS, and 5000 series reports, should be reported under the related bankruptcy chapter time.

309-329 COLLECTION STRATEGIES (CFf only)

This time code series covers all time and activity spent by CFf employees in the receipt and disposal of Collection Strategy Abusive Tax Avoidance Transactions (ATAT) cases. ATAT cases may include those that a Collection RO works in coordination with an Examination Revenue Agent (RA). 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 dependent on what is being nationally monitored during any point in time. The following time codes have been identified for Collection Strategy ATAT programs. They are:

  309 ATAT - Abusive Tax Avoidance Transactions
  310 OVCI - Offshore Voluntary Compliance Initiative
  311 Voluntary Disclosure Initiative (VDI)
  312 Intermediary Transactions
  313 Promoter
  314 Notice 2000-44
  315 Announcement 2005-80
  316 FPLP Contract Vendor - Federal Payment Levy Program
  317 High Dollar CNC - Currently Not Collectible
  318 Easement Settlement Offer
  319 1099 OID Recovery - Original Issue Discount
  320 LMSB DAT - Distressed Asset Trust
  321 IRC 6707A Penalty Assessment
  322 - 329 Reserved for future Collection Strategy ATAT programs
360 APPEALS (CFf only)

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. All CFf employees with assigned cases, including those in OIC groups, will charge time directly to their assigned cases. If an RO is detailed to DOJ, time is reported to Detail Out to Other. This time code does not carry inventory.

361 MUTUAL COLLECTION ASSISTANCE REQUESTS (MCAR) (CFf only)

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 RO. 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 RO 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.

400 SERIES (CFf and Non-CFf)

Non-direct time codes 401 through 405 are used to record time expended by employees on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, Coordinator Duties, and Document Updates. Also included in the 400 series are time codes and corresponding subcategory codes specific to Advisory only (406, 411, and 412).

401 COLLATERAL DUTIES (CFf and Non-CFf)

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, union stewards, RO Technical Council, EEO coordinators, counselors, and investigators.

Note:

Full-time union stewards should only report hours to 611 Administrative when: specifically asked by management to attend a group meeting in a non-union capacity; inputting time on either SETR or ICS; reading IRS non-union e-mail; OR recording break time. However, SETR union official/bank time reporting requirements remain the same in accordance with Article 9 of the National Agreement.

Note:

When attending union steward training, the employee will report time to 605 All Other Training.

402 Automated Data Program (ADP) SUPPORT (CFf and Non-CFf)

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 SecureMessaging 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.

403 ICS/ENTITY SUPPORT (CFf and Non-CFf)

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 macros; 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 downtime to time code 403.

404 COORDINATOR DUTIES (CFf and Non-CFf)

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

405 DOCUMENT UPDATES (CFf and Non-CFf)

This time code includes time spent by employees who have been assigned the task of writing or revising IRS documents such as Internal Revenue Manuals, User Guides, and Policy Statements.

This time code is not to be used when filing, reading or disseminating manual transmittals, user guide updates or related documents. Those activities would be reported to time code 611 Administrative, or to time code 504 Files Maintenance by clerical employees.

406 INDEPENDENT REVIEWER (Advisory only)

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 directly 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.

  1. 411 INDEPENDENT REVIEWER OIC

    This subcategory covers time spent by IAR reviewing proposed rejected or returned OIC cases, processing files, and monitoring corrective actions, if needed. An ICS module should be opened regardless of anticipated duration for working the case.

    Receipts are counted when an OIC file is received for review. Dispositions are counted when the review is completed and the file is returned to the appropriate office.

    412 INDEPENDENT REVIEWER IA

    This subcategory covers time spent by IAR reviewing proposed rejected Installment agreements, processing files, and monitoring corrective actions, if needed. An ICS module should be opened regardless of anticipated duration for working the case.

    Receipts are counted when an IA is received for review. Dispositions are counted when the review is completed and the file is returned to the originator.

500 SERIES - SUPPORT (CFf Clerical only and Non-CFf )

Direct time codes in the 500 series are available to CFf clerical employees and Non-CFf employees.

502 ANALYSIS/PERFECTION

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

  1. Analysis and perfection of input documents excluding payment input documents for Non-CFf employees.

  2. IDRS input for payment postings and/or credit transfers.

  3. Coding and editing of adjustment documents such as F-3870, etc.

  4. Performing research necessary to complete payment and credit transfer requests.

  5. Activities related to casework assigned in the group.

  6. Reviewing and perfecting information or certified transcript requests and performing all necessary follow-up actions.

  7. Performing miscellaneous duties as assigned.

    Note:

    Advisory examiners should report hours under the time code for the type of case worked.

504 FILES MAINTENANCE

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. Non-CFf 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 Non-CFf employees.

505 CLERICAL

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

  1. Typing letters, forms, documents, etc.

  2. Closed cases

  3. IDRS case related research for other than payment posting and/or credit transfer

  4. Performing miscellaneous duties as assigned, such as monitoring cases awaiting confirmation or other cases for follow-ups.

  5. Processing F-795 (Advisory and NQRS only) without returns and/or remittances, including such items as:

  a. Reviewing documents for accuracy and completeness, and returning incomplete or inaccurate documents to the initiator.
  b. Routing documents to the appropriate function.
  c. Processing of payments and preparation of vouchers
  d. Determining the appropriate TSIGN via use of zip codes.
  e. Performing sample selection for NQRS.
  f. Performing sample selection for post reviews.
  g. Loading proof of claim data on Automated Insolvency System
600 SERIES (CFf and Non-CFf)

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

Note:

Time code 614 Management Case Review is direct time. Informational time codes in the 600 series are 619-623 for detailed in/out, field time, Flexiplace, and computer downtime. Hours reported to these time codes are not included in Overhead totals.

OVERHEAD TIME CODES (CFf and Non-CFf)

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.

601 - 605 TRAINING (CFf and Non-CFf)

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

601 CONTINUING PROFESSIONAL EDUCATION (CPE)

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.

602 RO/AIQ PHASE (UNIT X) TRAINING

This time code covers time spent by non-managerial students attending RO/AIQ 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/AIQ 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 ROs and Advisors in the Advisory, Insolvency, and Quality functions.

Note:

Instructors who spend time in workshops reviewing RO/AIQ Phase (Unit X) class material, in train-the-trainer sessions for RO/AIQ Phase (Unit X) training, conducting lesson preparation, course development, or teaching RO/AIQ Phase (Unit X) training will report time to 604 Instructor Assignment.

603 ON-THE-JOB INSTRUCTOR (OJI) ASSIGNMENT

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.

604 INSTRUCTOR ASSIGNMENT

This time code covers time spent by Instructors involved in any training event as an Instructor, with the exception of on-the-job Instructors (OJIs) and 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.

Note:

CPE Instructors will report all Instructor related time, activity, and travel to 601 CPE. On-the-job Instructors (OJI) will report all Instructor related time, activity, and travel to 603 OJI Assignment.

605 ALL OTHER TRAINING

This time code covers time spent by students attending miscellaneous training sessions, that are neither CPE, RO/AIQ 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 Antidiscrimination 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.

Note:

The Instructor who delivers any of the training listed above will report hours for any Instructor related activities to 604 Instructor Assignment.

Note:

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

Note:

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

Note:

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.

HOW TO REPORT TRAINING HOURS
IF YOU ARE A(N): AND THE TRAINING EVENT IS: THEN REPORT HOURS TO TIME CODE:
Instructor CPE 601 CPE
CPE Train-the-Trainer 601 CPE
OJI Train-the-Trainer 603 OJI
Train-the-Trainer (not for CPE or OJI) 604 Instructor Assignment
Procedural training during a group meeting 604 Instructor Assignment
RO/AIQ Phase (Unit X) 604 Instructor Assignment
Training that is NOT CPE or OJI 604 Instructor Assignment
On-the-Job Instructor (OJI) Documentation of new trainees' development guides 603 OJI
Impromptu on-the-job training for new trainees 603 OJI
Scheduled workshop for new trainees 603 OJI
Train-the-Trainer 603 OJI
Student CPE 601 CPE
Train-the-Trainer - CPE 601 CPE
Train-the-Trainer - OJI 603 OJI
Train-the-Trainer - All Other Training 604 Instructor Assignment
Impromptu on-the-job training for new trainees 605 All Other Training
Front Line Readiness Program (FLRP) 605 All Other Training
Scheduled workshop given by OJI 605 All Other Training
Mandatory briefings or recertification training 605 All Other Training
Procedural training during a group meeting 605 All Other Training
RO/AIQ Phase (Unit X) Training (Managerial) 605 All Other Training
RO/AIQ Phase (Unit X) Training (non-Managerial) 602 RO/AIQ Phase (Unit X)
Self-instructional courses, correspondence courses, or on-line self-developmental courses 605 All Other Training
Training that is NOT CPE, RO/AIQ Phase (Unit X), or OJI training 605 All Other Training
Union Steward Training 605 All Other Training
610 MANAGEMENT (CFf and Non-CFf)

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:

  1. Time spent performing the duties of a Commissioner's Representative.

    Note:

    Bargaining unit employees assuming Commissioner's Representative duties, but are not on detail in a management position, must report their time under 611 Administrative.

  2. Any other activities performed by a management official that are not related to direct case activity, including but not limited to, SETR, TRAS, e-mail and other administrative activities.

  3. Travel time for management purposes within daily work hours.

  4. Time spent in the performance of FedState or Area Representative duties are to be reported under this time code.

611 ADMINISTRATIVE (CFf and Non-CFf)

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

  1. Attending meetings, including union meetings.

  2. Attending one retirement seminar on official time. Additional retirement seminars attended by the employee are to be charged to employee's annual leave, credit, or comp hours.

  3. Travel time for administrative meetings within daily work hours.

  4. Filing/reading/disseminating manual transmittals, user guides, and other policy documents. However, CFf Secretaries report time under time code 504, Files Maintenance for these activities.

  5. Preparing travel vouchers.

  6. Time spent by an employee involved in managerial performance reviews such as annual and mid-year appraisals. However, Managers performing the case reviews report time under time code 614, Management Direct Case.

  7. Break time.

  8. Participating in the Employee Survey and completing CFC forms.

  9. 59 minutes of administrative time granted by Managers.

  10. Performing time reporting duties such as processing Collection Time Reporting System (CTRS) Rollup, ENTITY Hours Verification, processing ENTITY Group End of Month (EOM) reports, and the action of manually recording time on paper F-4872B Collection Daily Time Utilization Report, or reporting time and activity using ICS.

  11. Non-case related e-mail and Internet research activity. Electronic research and Internet time spent on bankruptcy related issues should be reported under the specific bankruptcy chapter time code.

  12. Bargaining unit employees assuming Commissioner's Representative duties who are not on "official " detail in a management position, must report their time under this time code.

  13. Time spent by clerical employees performing non-case related tasks such as answering telephones as a receptionist, general typing (forms and other documents), time-keeping, shredding, checking e-mails, checking IRS websites, assisting other Secretaries, ordering supplies, reading IRS memoranda and other documents.

  14. Time spent in non-IRS training sessions such as Defibrillator, CPR, etc. that are given during work hours.

  15. Time spent on the following clerical/secretarial activities within the Insolvency function is also reported under 611 Administrative.

  a. Retrieving and distributing AIS reports
  b. Distributing and processing incoming and outgoing mail
  c. Processing payments and vouchers via F-3210
613 LEAVE (CFf and Non-CFf)

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.

Employees who report time to ICS are required to capture administrative leave under time code 770 Administrative Leave.

Employees who do not use ICS to report time are required to capture administrative leave under time code 613 Leave.

Note:

Unpaid suspensions are charged to time code 740 LWOP on ICS. They are not counted at all on the F-4872B for Non-CFf users.

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 Leave Without Pay (LWOP), Absent Without Leave (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.

Note:

ICS and ENTITY track various types of leave (i.e., LWOP, Holidays, Credit Hours, Religious Comp, etc.) using informational time codes other than 613. However, once the data goes through the CTRS interface program, it falls into the proper operational time code. These specific time codes are listed at the end of this exhibit. Reporting time to these time codes on ICS enables GMs to track hours expended in these categories.
There is no time code for AWOL, therefore employees/managers must EOD with zero (0) for the day(s) that the employees were on AWOL. AWOL reduces the number of hours expected for an employee. Therefore the manager/secretary must be aware of the time verification process to ensure that the employee's time is correct for the reporting period.

DIRECT TIME CODE 614 (CFf and Non-CFf)
614 MANAGEMENT DIRECT CASE (CFf and Non-CFf)

Managers, Acting Managers, and management officials must use this time code for all activities directly related to taxpayer cases. Examples include, but are not limited to:

  1. Pre-assignment case review and case surveys.

  2. Meeting/discussing/consulting on cases with ROs, OIC technicians and other appropriate staff.

  3. Meeting/discussing case with other IRS representatives (i.e., appeals officer, CI, etc.) and other government or third party representatives.

  4. Meeting/discussing cases with taxpayers and/or their representatives.

  5. Field visits with ROs.

  6. Office visits with ROs and taxpayers.

  7. Approvals/disapprovals of cases and any other post-closing reviews.

  8. Researching issues on assigned taxpayer cases (i.e., IDRS, IRM, IRC, etc.).

  9. Time spent by OJIs performing managerial duties, such as documenting case files or performing case reviews should be recorded under time code.

  10. Time spent by trainees in the Front Line Readiness Program (FLRP) reviewing cases.

INFORMATIONAL TIME CODES (CFf and Non-CFf)

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.

Note:

IMPORTANT: It is critical that the employee also report hours to whatever program activity they were engaged in for that length of time. In other words, there should be other work performed, that can be tracked in addition to the hours reported to 621 Field Time, 622 Flexiplace, or 623 Computer Downtime.

621 FIELD TIME (CFf and Non-CFf)

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.

Note:

When making field calls and leaving from or returning to home, you must subtract your normal commute time before figuring field time.

Note:

This time code is not intended for clerical or management use.

622 FLEXIPLACE (CFf)

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.

623 COMPUTER DOWNTIME (CFf and Non-CFf)

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.

IMPORTANT: In addition to the total amount of time reported to 623, the employee must also report hours to appropriate time codes under which they continued to perform work.

Example: The employee whose computer has crashed and is not available for the entire day would report 8 hours to 623 Computer Downtime in addition to 8 hours to other appropriate operational time codes for the type of work performed during that time.

DETAILED IN/OUT (CFf and Non-CFf)

Hours reported as detailed in and detailed out are informational.

DETAILED IN (CFf and Non-CFf)

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 and to any overhead time codes. ICS utilizes time code 619 for detailed in time that is defined later in this exhibit.

DETAILED OUT (CFf and Non-CFf)

In general, detailed out time includes all hours worked by Collection employees while on detail to another function or organization. It also includes any program identified as detailed out by Headquarters, e.g., the Walk-In operation. Details within Collection are reported as Detail Out Other if the employee is detailed to a group that is not in the same function as the group to which they are currently assigned. For example, if an RO is detailed to an Insolvency group, that is Detail Out Other. If the RO is temporarily assigned to another RO group, that is not a detail.

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; Stakeholder Liaison; and Disaster Relief. ICS utilizes time code 620 for detailed out time that is defined later in this exhibit.

Exhibit 5.2.1-3  (10-01-2007)
ICS and ENTITY Time Codes (CFf only)

ICS and ENTITY have created additional time codes resident only on their systems for use in reporting and balancing time. During the Collection Time Reporting System (CTRS) interface, these codes roll up to appropriate time codes shown on the F-4872, Collection Activity Report. Time that is charged to any of these time codes is moved into appropriate time codes during the ICS/ENTITY interface with CTRS. See Exhibit 5.2.1-4 for a translation table of these time codes and their receiving time codes.

619 DETAIL IN (CFf only)

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.

620 DETAIL OUT OF COLLECTION

The five defined detailed out categories are Walk-In; ACS/Toll-Free; Taxpayer Advocate; 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:

  62A - Details to Walk-In
  62B - Details to ACS/Toll-Free
  62C Details to Taxpayer Advocate
  62D - Details to Stakeholder Liaison
  62E - Details to Disaster Relief
  62F - Details to Other
770 ADMINISTRATIVE LEAVE (CFf only)

This time code tracks the same time (except annual and sick leave) as outlined in Exhibit 5.2.1-2, time code 613 Leave and is used only by CFf 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.

Note:

When granted a day off by Executive Order such as December 26, it is treated as a holiday.

Note:

Unpaid suspensions are charged to 760 Non-Work Day on ICS. They are not counted at all on the F-4872B for Non-CFf employees.

809 MISCELLANEOUS DIRECT (CFf only)

This time code tracks non-case direct time. It includes working on assigned 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 the amount 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.

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

Note:

During the ICS/ENTITY and CTRS end of month process, a formula is applied to the number of hours reported to time code 809 that rolls the hours into direct case time codes 101 and 201, based on the number of TDAs and TDIs respectively in the group.

810 ASSIST ANOTHER RO (CFf only)

This time code is open to both professional employees (ROs) 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 may be 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 RO. This code can also be used by OJIs or coaches when assisting trainees on similar issues.

OTHER ICS and ENTITY INFORMATIONAL TIME CODES (CFf only)

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.

710 Credit/Comp Hours Earned
711 Credit/Comp Hours Used
720 Religious Comp Time Earned
721 Religious Comp Time Used
730 Overtime Worked
740 Leave Without Pay (LWOP)
750 Holiday
760 Non-Work Day
770 Administrative Leave

Exhibit 5.2.1-4  (10-01-2009)
ICS and ENTITY Time Code Translation Table (CFf only)

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.

ICS AND ENTITY ONLY TIME CODES WHERE THE TIME ROLLS IN CTRS
619 Detail In Detail In
620 Detail Out Detail Out
62A Detail to Walk-In Detail to Walk-In
62B Detail to ACS/Toll-Free Detail to ACS/Toll-Free
62C Detail to TP Advocate Detail to Taxpayer Advocate
62D Detail to Stakeholder Liaison Detail to Stakeholder Liaison
62E Detail to Disaster Relief Detail to Disaster Relief
62F Detail to Other Detail to Other
770 Administrative Leave 613 Administrative Leave
809 Miscellaneous Direct 101 TDA Direct/201 TDI Direct
810 Assist RO 101 TDA Direct/201 TDI Direct

Exhibit 5.2.1-5  (10-01-2009)
Time Code Matrix for Collection Field function (CFf)

Collection Field function (CFf) employees report time and activity to specific time codes, in addition to other actions. The time code matrix for CFf contain the following information:

  1. Time code and associated title

  2. Valid employee category appropriate use

    • C = Clerical

    • PP = Para-Professional

    • P = Professional

    • M = Management

      • Y = Yes, it is valid

      • N = No, it is not valid

  3. Whether the time code tracks inventory in addition to time

    • INV = Inventory

      • Y = Yes for inventory

      • N = No inventory

  4. Other actions data that is not assigned a time or operational code. Other Actions do not have employee category identification.

FY 2010 TIME CODE MATRIX FOR COLLECTION FIELD FUNCTION (CFf)
TIME CODE AND TITLE C PP P M INV
101 TDA DIRECT CASE N Y Y N N
102 TDA NOTICE-ACS-UNASSIGN N Y Y N N
104 TDA INTER-AREA OI N Y Y N Y
105 FTD ALERTS N Y Y N Y
106 OIC N Y Y N N
107 TP Advocate N Y Y N Y
109 SUMMONS N Y Y N N
201 TDI DIRECT CASE N Y Y N N
202 TDI NOTICE-ACS-UNASSIGN N Y Y N N
204 TDI INTER-AREA OI N Y Y N Y
301 LOCAL CIP N Y Y N N
302 LOCAL CIP N Y Y N N
303 LOCAL CIP N Y Y N N
305 LOCAL OUTREACH N Y Y N N
306 LOCAL OUTREACH N Y Y N N
307 LOCAL OUTREACH N Y Y N N
308 LOCAL OUTREACH N Y Y N N
309 ATAT (ABUSIVE TAX AVOIDANCE TRANSACTIONS) N Y Y N Y
310 OVCI (OFFSHORE VOLUNTARY COMPLIANCE INITIATIVE) N Y Y N Y
311 VDI (VOLUNTARY DISCLOSURE INITIATIVE) N Y Y N Y
312 INTERMEDIARY TRANSACTIONS N Y Y N Y
313 PROMOTER N Y Y N Y
314 NOTICE 2000-44 N Y Y N Y
315 ANNOUNCEMENT 2005-80 N Y Y N Y
316 FPLP (FEDERAL PAYMENT LEVY PROGRAM) CONTRACT VENDOR N Y Y N Y
317 HIGH DOLLAR CNC (CURRENTLY NOT COLLECTIBLE) PROJECT N Y Y N Y
318 EASEMENT SETTLEMENT OFFER N Y Y N Y
319 1099 OID (ORIGINAL ISSUE DISCOUNT) RECOVERY N Y Y N Y
320 LMSB DAT (DISTRESSED ASSET TRUST) N Y Y N Y
321 IRC 6707A PENALTY ASSESSMENT N Y Y N Y
320-329 ATAT RESERVED N Y Y N Y
360 APPEALS N Y Y N N
361 MCAR (MUTUAL COLLECTION ASSISTANCE REQUEST) N N Y N Y
401 COLLATERAL DUTIES Y Y Y Y N
402 ADP SUPPORT Y Y Y Y N
403 ICS/ENTITY SUPPORT Y Y Y Y N
404 COORDINATOR DUTIES Y Y Y N N
405 DOCUMENT UPDATES Y Y Y N N
502 ANALYSIS/PERFECTION Y N N N N
504 FILES MAINTENANCE Y N N N N
505 CLERICAL Y N N N N
601 CPE Y Y Y Y N
602 RO/AIQ PHASE (Unit X) TRAINING N Y Y N N
603 OJI ASSIGNMENT Y Y Y Y N
604 INSTRUCTOR ASSIGNMENT Y Y Y Y N
605 ALL OTHER TRAINING Y Y Y Y N
610 MANAGEMENT N N Y Y N
611 ADMINISTRATIVE Y Y Y N N
613 LEAVE Y Y Y Y N
614 MANAGEMENT DIRECT CASE N N Y Y N
621 FIELD TIME N Y Y N N
622 FLEXIPLACE Y Y Y Y N
623 COMPUTER DOWNTIME Y Y Y Y N
DETAIL IN Y Y Y Y N
DETAIL OUT (ALL CATEGORIES) Y Y Y Y N
OTHER ACTIONS - NON-ACS LEVIES N/A N/A N/A N/A N/A

Exhibit 5.2.1-6  (10-01-2009)
Time Code Matrix for Advisory and National Quality Review System (NQRS)

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

  1. Time code and associated title

  2. Valid employee category appropriate use

    • C = Clerical

    • PP = Para-Professional

    • P = Professional

    • M = Management

      • Y = Yes, it is valid

      • N = No, it is not valid

  3. Whether the time code/action code tracks inventory in addition to time

    • INV = Inventory

      • Y = Yes for inventory

      • N = No inventory

  4. Other actions data that is not assigned a time or operational code. Other Actions do not have employee category identification.

FY 2010 TIME CODE MATRIX FOR ADVISORY and NATIONAL QUALITY REVIEW SYSTEM (NQRS)
Advisory AND NQRS TIME CODE AND TITLE C PP P M INV
101 TDA DIRECT CASE Y Y Y N N
103 TOTAL NQRS Y Y Y N Y
103a NQRS CFf REVIEW Y Y Y N Y
103b NQRS OIC REVIEW Y Y Y N Y
103c NQRS INS REVIEW Y Y Y N Y
103d NQRS ADV REVIEW Y Y Y N Y
103e RESERVED Y Y Y N Y
103f RESERVED Y Y Y N Y
106 OIC Y Y Y N N
107 TP ADVOCATE Y Y Y N Y
108 TOTAL ALS Y Y Y N N
109 SUMMONS Y Y Y N Y
110 TOTAL LIEN ISSUES Y Y Y N Y
191 NOMINEE/ALTER EGO Y Y Y N Y
192 ESTATE TAX LIENS Y Y Y N Y
193 LIEN/LEVY ACTIVITY Y Y Y N Y
111 TOTAL SUITS Y Y Y N Y
131 SUITS BY USA Y Y Y N Y
132 SUITS AGAINST USA Y Y Y N Y
133 EMPLOYEE SUITS Y Y Y N Y
134 TFRP REFUND SUITS Y Y Y N Y
135 JUDGMENTS Y Y Y N Y
136 SUBPOENA Y Y Y N Y
137 WRITS OF ENTRY Y Y Y N Y
112 TOTAL ADVISORY OPINION N N Y N Y
121 COUNSEL REFERRALS N N Y N Y
122 ORAL OPINIONS N N Y N Y
123 LIAISON/CORRESPOND N N Y N Y
113 TOTAL INSOLVENCY Y Y Y N Y
113o OTHER INSOLVENCIES Y Y Y N Y
114 TOTAL DISCHARGE/FORECL Y Y Y N Y
141 DISCHARGES Y Y Y N Y
142 SUBORDINATIONS Y Y Y N Y
143 WITHDRAWALS Y Y Y N Y
144 REDEMPTION Y Y Y N Y
145 RELEASE REDEMPT RIGHT Y Y Y N Y
146 JUDICIAL FORECLOSE Y Y Y N Y
147 NON-JUDICIAL FORECLOSE Y Y Y N Y
148 LIEN PRIORITY OTHER Y Y Y N Y
115 TOTAL PALS Y Y Y N Y
151 PALS APPRAISALS Y Y Y N Y
152 SEIZED ASSET Y Y Y N Y
153 PALS ACQUIRED PROPERTY Y Y Y N Y
154 PALS REDEMPTION SALES Y Y Y N Y
155 PALS REDEMPTION INVESTIGATIONS Y Y Y N Y
156 PALS JUDICIAL SALES Y Y Y N Y
157 PALS JUDICIAL APPRAISALS Y Y Y N Y
158 PALS PRE-SEIZURE PLANNING Y Y Y N Y
116 TOTAL SEIZURE Y Y Y N Y
161 PRE-SEIZURE REVIEW N Y Y N N
162 SEIZURE PROCESSING Y Y Y N Y
163 DEEDS/RECORDS 21 Y Y Y N N
164 INTERVENING/SURPLUS Y Y Y N N
165 ACQUIRED PROPERTY Y Y Y N N
117 TOTAL TFRP Y Y Y N Y
171 TFRP PROCESSED Y Y Y N Y
172 CLAIMS FOR REFUND Y Y Y N Y
173 TFRP-ADJUSTMENT - OTHER Y Y Y N Y
174 FILES Y Y Y N Y
175 TRANSFEREE ASSESSMENT Y Y Y N Y
176 TFRP APPEALS Y Y Y N Y
177 RESERVED Y Y Y N Y
118 TOTAL FOIA/DISL/MISC Y Y Y N Y
181 CI CONTROL Y Y Y N Y
182 PROBATION Y Y Y N Y
183 DISCLOSURE/FOIA Y Y Y N Y
184 COLLATERALS Y Y Y N Y
185 CLAIMS-OTHER Y Y Y N Y
186 JEOPARDY Y Y Y N Y
187 MISCELLANEOUS Y Y Y N Y
188 CAPTIVE INSURANCE Y Y Y N Y
189 INTERNATIONAL - OTHER Y Y Y N Y
119 TOTAL DECEDENT Y Y Y N Y
198 DECEDENT ESTATE Y Y Y N Y
199 EXT TIME TO PAY (4768) Y Y Y N Y
201 TDI DIRECT CASE Y Y Y N N
301 LOCAL C[P Y Y Y N N
302 LOCAL CIP Y Y Y N N
303 LOCAL CIP Y Y Y N N
305 LOCAL OUTREACH Y Y Y N N
306 LOCAL OUTREACH Y Y Y N N
401 COLLATERAL DUTIES Y Y Y Y N
402 ADP SUPPORT Y Y Y Y N
403 ICS/ENTITY SUPPORT Y Y Y Y N
404 COORDINATOR DUTIES Y Y Y N N
405 DOCUMENT UPDATES Y Y Y N N
406 TOTAL INDEPENDENT REVIEWER Y Y Y N Y
411 IAR OIC REVIEW Y Y Y N Y
412 IAR IA REVIEW Y Y Y N Y
502 ANALYSIS/PERFECTION Y Y Y N N
504 FILES MAINTENANCE Y Y Y N N
505 CLERICAL Y Y Y N N
601 CPE TRAINING Y Y Y Y N
602 RO/AIQ PHASE (UNIT X) TRAINING N Y Y N N
603 OJI ASSIGNMENT Y Y Y Y N
604 INSTRUCTOR ASSIGNMENT Y Y Y Y N
605 ALL OTHER TRAINING Y Y Y Y N
610 MANAGEMENT N N Y Y N
611 ADMINISTRATIVE Y Y Y N N
613 LEAVE Y Y Y Y N
614 MANAGEMENT DIRECT CASE N N Y Y N
621 FIELD TIME N Y Y N N
623 COMPUTER DOWNTIME Y Y Y Y N
DETAIL IN Y Y Y Y N
DETAIL OUT (ALL CATEGORIES) Y Y Y Y N
OTHER ACTIONS - PROOFS OF CLAIM N/A N/A N/A N/A N/A
OTHER ACTIONS - REFERRALS TO CI N/A N/A N/A N/A N/A

Exhibit 5.2.1-7  (10-01-2009)
Time Code Matrix for Insolvency

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

  1. Time code and associated title

  2. Valid employee category appropriate use

    • C = Clerical

    • PP = Para-Professional

    • P = Professional

    • M = Management

      • Y = Yes, it is valid

      • N = No, it is not valid

  3. Whether the time code/action code tracks inventory in addition to time

    • INV = Inventory

      • Y = Yes for inventory

      • N = No inventory

  4. Other Actions data that is not assigned a time or operational code. Other Actions do not have employee category identification.

FY 2010 TIME CODE MATRIX FOR INSOLVENCY
INSOLVENCY TIME CODES AND TITLES C PP P M INV
101 TDA DIRECT CASE Y Y Y N N
110 LIEN/LEVY ISSUES Y Y Y N Y
193 LIEN/LEVY ACTIVITY Y Y Y N Y
113 TOTAL INSOLVENCY Y Y Y N Y
113a CH 7 NO ASSETS Y Y Y N Y
113b CH 7 ASSETS Y Y Y N Y
113c CH 9/ABC/, RECEIVERSHIPS Y Y Y N Y
113d CH 11 Y Y Y N Y
113f CH 12 Y Y Y N Y
113h CH 13 PRE-CONFIRM Y Y Y N Y
113i CH 13 POST-CONFIRM Y Y Y N Y
113m ABANDONED/EXEMPT Y Y Y N Y
113o OTHER INSOLVENCIES Y Y Y N Y
113p CH 15 Y Y Y N Y
201 TDI DIRECT CASE Y Y Y N N
202 UNASSIGNED DEL RET Y Y Y N N
301 LOCAL CIP Y Y Y N N
302 LOCAL CIP Y Y Y N N
303 LOCAL CIP Y Y Y N N
305 LOCAL OUTREACH - INTERNAL Y Y Y N N
306 LOCAL OUTREACH - EXTERNAL Y Y Y N N
307 LOCAL OUTREACH Y Y Y N N
308 LOCAL OUTREACH Y Y Y N N
401 COLLATERAL DUTIES Y Y Y Y N
402 ADP SUPPORT Y Y Y Y N
403 ICS/ENTITY SUPPORT Y Y Y Y N
404 COORDINATOR DUTIES Y Y Y N N
405 DOCUMENT UPDATES Y Y Y N N
505 CLERICAL Y Y Y N N
601 CPE Y Y Y Y N
602 RO/AIQ PHASE (UNIT X) TRAINING N Y Y N N
603 OJI ASSIGNMENT Y Y Y Y N
604 INSTRUCTOR ASSIGNMENT Y Y Y Y N
605 ALL OTHER TRAINING Y Y Y Y N
610 MANAGEMENT N N Y Y N
611 ADMINISTRATIVE Y Y Y N N
613 LEAVE Y Y Y Y N
614 MANAGEMENT DIRECT CASE N N Y Y N
621 FIELD TIME N N Y N N
623 COMPUTER DOWNTIME Y Y Y Y N
DETAIL IN Y Y Y Y N
DETAIL OUT (ALL CATEGORIES) Y Y Y Y N
OTHER ACTIONS - PROOFS OF CLAIM N/A N/A N/A N/A N/A
OTHER ACTIONS - REFERRALS TO EXAM N/A N/A N/A N/A N/A

Exhibit 5.2.1-8  (10-01-2009)
End of Month (EOM) Processing Action Schedule for CFf

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

END OF MONTH (EOM) PROCESSING ACTION SCHEDULE for CFf
DAY ACTIONS REQUIRED RESPONSIBLE PERSONS
Monday - Friday of each week in the reporting period Input hours on assigned cases on ICS or use time codes for non-case related work; finalize each day via End of Day (EOD) feature in ICS All Collection Field function (CFf) employees
Wednesday of every week in the reporting period Verify weekly time input by group Group Secretary
Last Friday of reporting period (cutoff) Ensure EOD is complete RO and all other CFf group employees
Last Friday of reporting period (cutoff) Verify all employees' EOD is complete GM/ Group Secretary
Monday-Wednesday after cutoff Complete time verification; approve and generate EOM files on ENTITY GM/ Group Secretary
Tuesday-Thursday after cutoff Process CTRS EOM files; validate and generate Virtual Territory files via CTRS; and transmit VTS files to Lead IQA WAS Virtual Territory Specialist
Thursday-Friday after cutoff NLT Noon Process Virtual Territory files; validate and generate Area file via CTRS. After IQA GM review, transmit to CGR Lead IQA Wide Area Specialist (WAS)
Friday after cutoff, NLT noon Run ENTITY Area Reports Lead IQA WAS

Exhibit 5.2.1-9  (10-01-2009)
End of Month Processing Action Schedule for Non-CFf

This schedule provides a list of actions required to complete end of month report processing for Non-CFf only.

END OF MONTH PROCESSING ACTION SCHEDULE FOR NON-CFf ONLY
DAY ACTIONS REQUIRED RESPONSIBLE PERSONS
Monday - Friday every week of the reporting period Record daily hours using F-4872B All Collection employees in Insolvency, NQRS, and Advisory
COB last Friday of the reporting period (cutoff) Finalize F-4872B submit to Group Clerk (CTRS Rollup user) All Collection employees in Insolvency, NQRS, and Advisory
Monday after cutoff Compile Group F-4872B CTRS Rollup User
Tuesday - Wednesday after cutoff Secure ICS inventory and other required feeder reports (AIS, ALS, CSAR, etc.); input hourly and inventory data to CTRS Rollup; generate and print Rollup Group 4872; after GM approval, transmit Rollup Group files to VTS or WAS CTRS Rollup User
Wednesday after cutoff Process group files; validate data; generate Virtual Territory files in CTRS; transmit to WAS VTS (Insolvency only)
Thursday after cutoff, NLT COB Process Virtual Territory or files; validate data; generate Area files in CTRS; transmit to CGR WAS

Exhibit 5.2.1-10  (10-01-2009)
Last Friday of Reporting Period and Number of Expected Hours (FY 2010, FY 2011, and FY 2012)

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.

LAST FRIDAY OF REPORTING PERIOD AND NUMBER OF EXPECTED HOURS
(FY 2010, FY 2011, and FY 2012)
FY 2010 FY 2011 FY 2012
OCT 30 2009 152 OCT 29 2010 152 OCT 28 2011 152
NOV 27 2009 144 NOV 26 2010 144 NOV 25 2011 144
JAN 1 2010 184 DEC 31 2010 192 DEC 30 2011 192
JAN 29 2010 152 JAN 28 2011 144 JAN 27 2012 144
FEB 26 2010 152 FEB 25 2011 152 FEB 24 2012 152
APR 2 2010 200 APR 1 2011 200 MAR 30 2012 200
APR 30 2010 160 APR 29 2011 160 APR 27 2012 160
MAY 28 2010 160 MAY 27 2011 160 MAY 25 2012 160
JUL 2 2010 192 JUL 1 2011 192 JUN 29 2012 192
JUL 30 2010 152 JUL 29 2011 152 JUL 27 2012 152
AUG 27 2010 160 AUG 26 2011 160 AUG 24 2012 160
OCT 1 2010 192 SEP 30 2011 192 SEP 28 2012 192

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