5.2.1  Collection Time Reporting

Manual Transmittal

September 08, 2014

Purpose

(1) This transmits revised IRM 5.2.1, Reports, Collection Time Reporting.

Material Changes

(1) Editorial changes have been made for clarification throughout this document.

(2) Fiscal year references updated where appropriate.

(3) Line numbers changed to accommodate time code deletions and additions.

(4) Added time code 624 to Exhibit 5.2.1-1 (Cont. 13) Field Collection Operational Time Codes Index (Alphabetical Listing), Valid Managerial Time Codes and Valid Clerical Time Codes

(5) Updated the Quick Reference Time Code Listing to include 113s Decedents and 624 Identity Theft in Exhibit 5.2.1–1 Field Collection Operational Time Codes Index (Alphabetical Listing)

(6) Updated Exhibit 5.2.1–5, Time Code Matrix for Field Collection Areas Added time code 120 CDP Related OICs.

(7) Updated Exhibit 5.2.1–6, Time Code Matrix for Advisory (ADV). Added time code 120 CDP Related OICs.

(8) Updated Exhibit 5.2.1–7, Time Code Matrix for Insolvency (INS).

(9) Updated Exhibit 5.2.1–10, Last Friday of Reporting Period and Number of Expected Hours, for this fiscal year and two future fiscal years.

(10) Updated Exhibit 5.2.1–8 End Of Month (EOM) Processing Action Schedule for Field Collection

(11) Updated Exhibit 5.2.1–8 End Of Month (EOM) Processing Action Schedule for A&I

Effect on Other Documents

This material supersedes IRM 5.2.1 dated October 2, 2013.

Audience

SB/SE Collection Employees; Enterprise Collection Strategy (ECS)

Effective Date

(10-01-2014)

Frances W Kleckley
Director, Collection Strategy and Organizational Performance

5.2.1.1  (10-01-2014)
Purpose

  1. The purpose of this IRM chapter is to provide the policies and procedures for the preparation and processing of Collection's daily reports. The field employee time reporting procedure includes entering time and activity data through the Integrated Collection System (ICS) which is then transmitted to the Collection Time Reporting System (CTRS). Advisory and Insolvency (A&I) time reporting procedure includes entering time and activity data on Form 4872-B, Collection Daily Time Utilization Report, which is then input to the CTRS Rollup program. CTRS is used to provide monthly and cumulative collection data for all Field Collection employees.

  2. The primary purpose of the time reporting system is to determine the resources expended by Field Collection employees.

5.2.1.1.1  (10-01-2014)
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. IRM Exhibit 5.2.1–1, Field Collection Operational Time Codes Index (Alphabetical Listing), provides a quick reference to determine operational time codes.

    2. IRM Exhibit 5.2.1–2, Field Collection Operational Time Codes (Definitions), provides a complete description of each time code.

    3. IRM Exhibit 5.2.1–3, ICS and ENTITY Time Codes (Field Collection Areas only), provides a listing of additional time codes that are used in the Integrated Collection System (ICS) and ENTITY Case Management System (ENTITY).

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

    5. IRM Exhibit 5.2.1–5, Time Code Matrix for Field Collection Areas, provides a listing of all relevant Field Collection Area time codes, the appropriate employee category usage, whether the time code also tracks inventory, and other actions reported by Field Collection Areas.

    6. IRM Exhibit 5.2.1–6, Time Code Matrix for Advisory (ADV), provides a listing of all relevant Advisory time codes and subcategory codes, the appropriate employee category usage, whether the time code also tracks inventory, and other actions reported by Advisory.

    7. IRM Exhibit 5.2.1–7, Time Code Matrix for Insolvency (INS), 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. IRM Exhibit 5.2.1–8, End of Month (EOM) Processing Action Schedule for Field Collection Areas, provides a list of actions and expected due dates for the end of the month (EOM) reporting process for Field Collection Area users.

    9. IRM Exhibit 5.2.1–9, End of Month (EOM) Processing Action Schedule for A&I, provides a list of actions and expected due dates for the end of the month reporting process for A&I users.

    10. IRM Exhibit 5.2.1–10, Last Friday of Reporting Period and Number of Expected Hours (FY 2015, FY 2016, and FY 2017), provides a list of last Friday dates and the expected number of hours in each reporting period for the current year and two future years.

5.2.1.1.2  (10-02-2013)
Overview of the Collection Time Reporting System (CTRS)

  1. The primary sources of data for the Collection Time Reporting System (CTRS) are time and activity reported by:

    1. Field Collection Area employees on ICS

    2. A&I groups in Advisory and Insolvency, using Form 4872-B, Collection Daily Time Utilization Report, in the CTRS Rollup module.

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

  3. End of month (EOM) group files generated by ENTITY, and time reported through the CTRS Rollup module are consolidated in CTRS. The data is used to produce group and area data files, which are transmitted to the Collection Data Assurance (CDA) office.

  4. The data consolidated in CTRS forms the basis for analysis presented in the NO-5000-23 (C-23), Collection Workload Indicators Report. The C-23 provides the information needed to monitor and project work plan accomplishments, budget and resource allocations, and staff planning. It also provides the data necessary to produce required reports and statistical data for internal and external stakeholders such as the Commissioner, Treasury Inspector General for Tax Administration (TIGTA), Congress, and General Accounting Office (GAO). For data definitions of the C-23, refer to IRM 5.2.4, Collection Reports Overview.

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 analysis and to provide information to internal and external customers.

5.2.1.3  (10-02-2013)
Persons Affected

  1. Field Collection Area employees are required to use ICS to report time on casework and on non–case related activities.

  2. Field Collection Area employees are required to use ENTITY to monitor time reported on ICS and to process time reporting End of Month (EOM) data files.

  3. A&I employees are required to submit Form 4872-B, Collection Daily Time Utilization Report, to report time and activity on assigned programs.

  4. Collection employees designated to use CTRS 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 to give program direction and to make resource allocation and financial decisions at the national level that impact the areas, territories, and groups in Collection.

5.2.1.4  (10-01-2014)
Definitions

  1. Advisory and Insolvency (A&I): Groups working in Advisory or Insolvency.

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

  3. Collection Data Assurance (CDA): The ECS office responsible for receiving area time and activity reports and using them to produce the NO-5000-23, Collection Workload Indicators Report, (C-23).

  4. Field Collection Employees: This term is used to describe all employees who work in Collection, regardless of where they are assigned, i.e., Advisory, Insolvency, or Field Collection Area.

  5. Field Collection Areas: Groups in Collection that include employees and revenue officers (ROs) working regular program casework, offer in compromise groups, and groups assigned to special compliance programs such as Abusive Tax Avoidance Transactions (ATAT).

  6. 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 C-23.

  7. Collection Workload Indicators Report (NO-5000-23) (C-23): This report is also known as the C-23 report. It contains national, area, and territory office totals. The C-23 is prepared from data consolidated from CTRS and various external activity feeder reports.

  8. Designated Personnel: For purposes of EOM time reporting, designated personnel are employees designated in ICS as manager, acting manager or group secretary profiled to run EOM reports in ENTITY.

  9. Detail: Temporary assignments of an employee to a different position for a specified period with the employee returning to regular duties at the end of the detail. This includes positions at higher or lower grades. The specified period may be hourly or on an as-needed basis, therefore a Standard Form 52, Personnel Action Request (PAR), designating a detail, may or may not be issued.

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

  11. End of Month (EOM): The last day of the time reporting cycle which is always a Saturday. A schedule that shows the last working day of the reporting cycle, Friday, may be found in IRM Exhibit 5.2.1–10, Last Friday of Reporting Period and Number of Expected Hours (FY 2015, FY 2016, and FY 2017).

  12. Enterprise Collection Strategy (ECS): Is the Headquarters office that oversees the office of Collection Strategy and Organization Performance (CSOP); Collection Analytics, Automation, Inventory Selection and Delivery (CAISD); and Collection Policy. These offices have employees with stakeholder interest in the data provided by CTRS. ECS supports activities like budget, work plan development, policy, performance reporting, inventory selection and assignment.

  13. ENTITY Case Management System (ENTITY): This database provides Collection managers with case data that is useful in managing employee casework and verifying time charges. ENTITY is a current database of Field Collection Areas and Advisory inventory. At the end of each month, group EOM reports are generated and approved in ENTITY. The EOM data files are then extracted to CTRS during EOM processing.

  14. Field Collection: Employees in Advisory, Insolvency, Field Collection Area, and the ICS/ENTITY Quality Analysts (IQA).

  15. Integrated Collection System (ICS): The system used by Field Collection Area employees to report time and activity. Monthly group data is extracted to ENTITY for EOM processing. Also used by Advisory to obtain monthly inventory data only.

  16. ICS/ENTITY Quality Analyst (IQA): Field Collection Area employees who use CTRS for EOM purposes. The IQA monitors, analyzes, identifies, and corrects systemic and user errors in ICS, as well as balances Integrated Data Retrieval System (IDRS) with ICS to maintain the integrity of the two systems.

  17. Rollup: CTRS program used by Advisory and Insolvency to consolidate individual employee time and activities into a group data file for EOM purposes.

  18. Rollup User: Employee in either Advisory or Insolvency who uses the CTRS Rollup program for EOM purposes.

  19. Subcategory: Used by Advisory in conjunction with time codes, these are secondary time codes which are used to further define the time reported in an activity.

  20. 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 (ENTITY), for additional information.

  21. Time Code: A three or four alphanumeric code used to track time on ICS or on Form 4872-B, Collection Daily Time Utilization Report.

  22. Virtual Territory Specialist (VTS): An IQA or an Insolvency employee designated to perform the (EOM) validation of reported data for one or more territories.

  23. Wide Area Specialist (WAS): An Advisory or Insolvency employee or the Field function lead IQA designated to perform End of Month (EOM) procedures. The WAS validates assigned area data each month.

  24. The Advisory WAS compiles one area report for all groups within the area.

  25. The Insolvency WAS compiles one area report for all groups within the area.

  26. The Field Collection Area WAS compiles one area report for all groups within an assigned area. There are eight Field Collection Areas:

    1. North Atlantic

    2. Central

    3. South Atlantic

    4. Midwest

    5. Gulf States

    6. Western

    7. Southwest

    8. International

5.2.1.5  (10-01-2012)
Responsibilities

  1. The following identifies roles and responsibilities for end of month time reporting instructions for Field Collection employees.

5.2.1.5.1  (10-01-2014)
Field Collection Area Responsibilities

  1. The following Field Collection Area employees are required to report time on ICS: revenue officers, para-professionals, group managers, and clerical. For instructions on ICS time reporting, refer to ICS User Guide, Chapter 26, TIN-Based Time Reporting.

  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 weekly time entry and verification for the group, generating and printing reports, advising the manager 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. Group managers or designated personnel are responsible for overseeing time reporting, case information correction, and timely EOD process of group employees. They are responsible for reviewing, approving and ensuring completion of a timely and accurate monthly group report. Group managers are also responsible for accurately reporting their time and performing a timely EOD process.

  5. Territory managers are responsible for accurate and timely completion of the EOM reports for their assigned groups.

5.2.1.5.2  (10-02-2013)
Advisory and Insolvency (A&I) Responsibilities

  1. Employees in the Advisory and Insolvency functions are required to report time and other activity using Form 4872-B, Collection Daily Time Utilization Report. The employee categories required to use this form are clerical, para-professional, professional, and management. Employees are required to submit the completed form to the group secretary on the last working day of the reporting cycle.

  2. Group secretaries or designated personnel are responsible for weekly time entry and verification for the group, generating and printing reports, advising the group manager of the status of the time reporting process, and maintaining historical files as required.

  3. Group managers or designated personnel are responsible for overseeing the group time reporting and correction process. They are responsible for reviewing, approving and ensuring completion of a timely and accurate monthly group report. Group managers are also responsible for accurately reporting their time.

  4. Territory managers are responsible for accurate and timely completion of the EOM reports for their assigned groups.

    Note:

    IRM Exhibit 5.2.4–18(3), Preparation and Transmission of Collection Workload Indicators (C-23) Report, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the territory or group manager or his/her designee, has reviewed and approved the [4872] report prior to transmission..."

5.2.1.5.3  (10-01-2012)
CTRS Coordinator Responsibilities

  1. The CTRS Rollup user is responsible for gathering, processing, and validating Collection time and activity information from individual Forms 4872-B, Collection Daily Time Utilization Report, and other external feeder reports. The Rollup user is responsible for the accurate completion and timely transmission of the Group Form 4872, Collection Activity Report.

  2. The Virtual Territory Specialist (VTS) is responsible for validating collection time and activity information from ICS/ENTITY or from CTRS Rollup group files each month.

  3. The Field Collection Area WAS provides support and service to Field Collection Area employees utilizing the ICS and ENTITY systems to report time and inventory data. The WAS is responsible for the accurate completion and timely transmission of the CTRS Area report and for providing assistance during the end of month process.

  4. The A&I WAS provides support and service to A&I employees who use CTRS Rollup to report time and inventory data. The WAS is responsible for the accurate completion and timely transmission of the CTRS area report and for providing assistance during the end of month process.

5.2.1.6  (10-02-2013)
CTRS Problem Reporting Procedures and CTRS Help Desk

  1. The CTRS Help Desk is staffed by Business Re-Engineering; System Support Collection. Questions pertaining to the execution of the CTRS program are to be directed via e-mail to the CTRS Help Desk at *SBSE CTRS@irs.gov.

  2. A communication plan has been established that will ensure a response is provided within two hours during normal business hours, after the request is received.

  3. Help Desk Protocol:

    • Send e-mail requests for assistance to the CTRS mailbox at *SBSE CTRS@irs.gov.

    • Send a copy of the e-mail to your manager (for A&I), or all three IQA managers (for Field Collection Areas) per the protocol agreement.

    • E-mail subject line must contain "911" if time sensitive CTRS assistance is required during EOM processing.

  4. 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 IT development team.

    • Track and document all problems described above.

    • All CTRS program issues.

5.2.1.7  (10-02-2013)
CTRS Problem Reporting Procedures and IT CTRS Development Team

  1. Systemic or software-related problems must go through the CTRS Help Desk.

  2. When the CTRS Help Desk staff is unable to resolve a systemic or software related problem, they will open a KISAM ticket and attach the completed troubleshooting form. The KISAM ticket should state the issue and the steps taken by the CTRS Help Desk staff to resolve the issue, the KISAM ticket will be assigned to: AD-COMP-F & PC-ACCT-IDS (IT CTRS development team). The troubleshooting form can be found on the CTRS website: http://www.ctrs.web.irs.gov or in the CTRS User Guide.

  3. IT CTRS Development staff duties include:

    • Solving problems relating to the CTRS software installation.

    • Solving systemic problems relating to CTRS program execution.

    • Tracking and documenting all problems described above.

    • Referring 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  (10-01-2014)
Field Collection Area Procedures

  1. Revenue officers will:

    1. Review and update case codes and sub codes 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 Enterprise Remote Access Program (ERAP) have the option of uploading their transactions to the Local Area Network (LAN), if ERAP is not accessible, employees will connect to LAN to upload time at least once per week.

      Note:

      The only exception to this requirement applies to the last Friday of the monthly time reporting period. On the last Friday of the reporting period, ICS users will EOD their time by close of business (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 IRM Exhibit 5.2.1–10, Last Friday of Reporting Period and Number of Expected Hours (FY 2015, FY 2016, and FY 2017) for further information.

    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 provide the time information to the group secretary or manager via telephone or fax as soon as possible but no later than COB on the last Friday of the reporting period. The group secretary or manager can input, correct and EOD time for the employee.

    4. During the EOD process, the revenue officer is prompted to record the number of manually issued levies created in that day.

  2. Group secretaries will:

    1. Report their time and finalize it at the conclusion of each business day using the EOD process on ICS, but no later than the next business day.

    2. Use the ENTITY Weekly Time Verification feature or Weekly Time Report to identify any time discrepancies or failure to EOD weekly. 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.

    3. Resolve any discrepancies discovered in the review by COB on the last Friday of the reporting period. If an error is found after the Friday of the last reporting period, resolve this error as soon as possible on the following Monday. Refer to IRM Exhibit 5.2.1–10, Last Friday of Reporting Period and Number of Expected Hours (FY 2015, FY 2016, and FY 2017), 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 are taken by COB on the last Friday of the monthly time reporting period.

    4. Generate the ENTITY End of Month Report. After managerial review and approval, the EOM group file will be systemically transmitted to the CTRS server.

    5. If the EOM report cannot be transmitted by the established time frame due to unusual circumstances, notify the group manager via e-mail of the reason for the delay and the expected completion date. The group secretary should also notify the VTS (IQA) via e-mail.

    6. Maintain paper copies of the monthly Group Form 4872, Collection Activity Report, for a period of three months following the end of the reporting period, in accordance with Document 12990,Records Control Schedules , for Tax Administration - Collection

  3. Group managers will:

    1. 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.

    2. Ensure time information is reviewed and corrected weekly

    3. Review the ICS Employee Parameter Tables and make any needed corrections by the COB on the last Friday of the monthly time reporting period. If the group manager does not have the proper authority to make the needed corrections, he/she must contact the IQA for assistance.

      Note:

      ICS takes a snapshot of the ICS Employee Parameter Table on the weekend after the monthly time reporting period ends, to get each user's profile at cutoff. This profile is used to determine where the time will be reported in CTRS. ENTITY reports time under the manager, clerical, para-professional, and professional categories.

    4. Review and approve the EOM group report before it is transmitted systemically to the CTRS server. The review will include revenue officer inventory counts, inventory item counts, case sub codes, case type, group monthly data and time allocation.

    5. Notify the lead IQA in the area if the EOM report cannot be transmitted by the established time frame. Provide the reason for the delay, i.e., due to a workstation/mainframe problem or other unusual circumstance, will be sent via e-mail along with the expected completion date.

    6. Ensure key employees (such as group secretary and acting manager) are available to complete the EOM report and address questions regarding the report.

    7. If corrections are required, make the changes in ICS and notify the VTS /IQA via e-mail.

    8. The next day, re-generate and re-approve the ENTITY EOM report.

5.2.1.8.2  (10-02-2013)
Advisory and Insolvency (A&I) Procedures

  1. Advisory and Insolvency (A&I) employees will:

    1. Record and verify time daily to the appropriate time codes for the type of work performed using Form 4872-B, Collection Daily Time Utilization Report.

    2. Submit the finalized monthly Form 4872-B, Collection Daily Time Utilization Report, 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 individual Forms 4872-B, Collection Daily Time Utilization Report, for accuracy.

    2. Obtain required monthly feeder reports from the Advisory group managers and the Insolvency Technical Analysts for inventory data.

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

    4. Verify Rollup input.

    5. Print Group Rollup Form 4872, Collection Activity Report.

    6. Generate the group Rollup data file to the CTRS server after managerial review.

    7. Notify the group manager if the CTRS group Rollup report cannot be transmitted by the established time frame. Provide the reason for the delay, i.e., due to a server problem or other unusual circumstance, send via e-mail to the group manager along with the expected completion date. Also, the group secretary should notify the VTS or WAS, if applicable, via e-mail.

    8. Maintain monthly paper feeder reports for a period of three months following the end of the reporting period, in accordance with Document Documents 12990,Records Control Schedules, for Tax Administration - Collection. This will be for all reports that provide data for composite reports, the group Rollup report and Form 4872-B, Collection Daily Time Utilization Report.

  3. Group managers will:

    1. Review and approve the group Rollup report before it is transmitted to the CTRS server. The review will include group monthly activity data and time allocation.

    2. Notify the VTS or WAS if the group Rollup report cannot be transmitted by the established time frame. The reason for the delay, i.e., due to a server problem or other unusual circumstance, will be sent via e-mail along with the expected completion date.

    3. Ensure key employees such as the group secretary and acting manager are available to complete the Rollup report.

      Note:

      IRM Exhibit 5.2.4-18(3), Preparation and Transmission Collection Workload Indicators (C-23) Report, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the territory or group manager or his/her designee, has reviewed and approved the [4872] report prior to transmission..."

5.2.1.8.3  (10-01-2014)
CTRS Coordinator Procedures (Field Collection)

  1. The Field Collection Area VTS will:

    1. Notify the IQA manager and the group manager when a group’s EOM report has not been generated and approved on ENTITY.

    2. Verify the reported data after the WAS has processed the group files.

    3. Research ENTITY and ICS to obtain correct data.

    4. Compare the ENTITY 4872 to the CTRS 4872 for accuracy (they should match).

    5. Resolve CTRS error listings sent by the WAS.

    6. Contact groups for further information while validating if needed.

    7. Advise the WAS of any needed corrections.

    8. Notify the WAS when validation is complete and provide supporting documentation.

    9. Serve as backup to other CTRS specialists.

    10. Maintain Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990, Records Control Schedules , for Tax Administration - Collection

  2. The A&I VTS (Insolvency only) will:

    1. Verify the reported data.

    2. Research systemic tools such as ICS to obtain correct data.

    3. Resolve CTRS error listings sent by the WAS.

    4. Contact groups for further information while validating if needed.

    5. Advise the WAS of any needed corrections.

    6. Notify the WAS when validation is complete and provide supporting documentation.

    7. Serve as backup to other CTRS coordinators.

    8. Maintain Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990,Records Control Schedules, for Tax Administration - Collection

  3. The Field Collection Area WAS will:

    1. Update CTRS with the monthly group files retrieved from the CTRS server.

    2. Advise the VTS that group data is ready for review.

    3. Provide CTRS error listings to the VTS for resolution.

    4. Validate the reported data.

    5. Notify the CTRS analysts in CDA of any problem that will prevent the timely transmission of the Area data file.

    6. Generate the area data file to the CTRS server.

    7. Send narrative analysis of time code utilization issues, revenue officer attrition explanation, and CTRS Revenue Officer Inventory Count Excel spreadsheet, via e-mail to the CTRS analysts in Collection Data Assurance (CDA).

    8. Serve as backup to other CTRS users.

    9. Run Staff Hours Utilization Reports (SHUR).

    10. Maintain Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990Records Control Schedules for Tax Administration - Collection

  4. The A&I WAS will:

    1. Update CTRS with the monthly group Rollup files from the CTRS server.

    2. Advise the VTS that group data is ready for review (INS only).

    3. Provide CTRS error listings to the VTS for resolution (INS only).

    4. Validate the reported data.

    5. Notify the CTRS analysts in CDA of any problem that will prevent the timely transmission of the area data file to CDA.

    6. Generate the area data file to the CTRS server.

    7. Send narrative analysis of time code utilization issues and the CTRS WAS Check Sheet via e-mail to CDA.

    8. Maintain Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990,Records Control Schedules for Tax Administration - Collection

    9. Validate inventory counts using the Advisory feeder reports and the Insolvency inventory data provided by the Insolvency Technical Analyst.

5.2.1.8.4  (10-01-2014)
CTRS Report Error Correction Procedures for Field Collection

  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 after the group EOM report has been transmitted to ENTITY, the Field Collection Area VTS or WAS will take the following steps to ensure the data is corrected:

    1. The VTS or WAS will notify the field group manager and the territory manager of the error(s).

    2. The group manager, the group secretary, or designated personnel will make the correction(s) in ICS.

    3. The group manager, the group secretary, or designated personnel will reapprove and regenerate the Group EOM report the day after the correction was made in ICS.

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

    5. In rare circumstances, such as when there are time constraints, the WAS may make "pen and ink" corrections to the CTRS data. 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. The WAS must notify the CTRS analysts in Collection Data Assurance (CDA) when corrections of this type have been made and the area data file has been regenerated.

    6. The Field Collection Area WAS should only run the ENTITY Area Management Information System (MIS) reports when all corrected group EOM reports have been re-run.

    7. Errors in the ICS position type should be corrected before the ICS EOM snapshot is taken. 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 position type must be accurate.

      Note:

      1) A revenue officer classified as a long-term acting manager will not be permitted to have non–manager time, and
      2) An employee who has an ICS classification of "disbanded," will be considered off the rolls and no time will be permitted. If time is reported but cannot be corrected in ICS, a manual correction will be required in the CTRS program by the WAS.

  3. If errors are identified after the area report has been transmitted, the Field Collection Area WAS must contact the CTRS analyst in CDA immediately.

  4. In A&I, if errors are identified and reported by the group prior to transmitting the group Rollup report to the server, the A&I VTS or WAS has similar required steps for making corrections.

    1. The group Rollup report should be corrected at the point of error and regenerated by the Rollup user.

    2. In rare instances, such as when there are time constraints, the WAS may make "pen and ink" corrections to the CTRS data, then regenerate the report.

    3. After the report has been regenerated, the WAS must notify the CTRS analyst in CDA.

5.2.1.9  (10-02-2013)
Details to Other Activities, Functions or Organizations

  1. In general, detailed out time includes all hours spent by Collection employees while on detail to another activity or organization such as Exam, TE/GE, LB&I, etc. It also includes any specific program identified as detailed out by the Enterprise Collection Strategy (ECS) headquarters office.

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

    • Walk-in

    • ACS/Toll-Free

    • Taxpayer Advocate Service

    • Stakeholder Liaison

    • Disaster Relief

    Any other detail out activity is reported as "Detailed Out Other" . Descriptions for each detail out category are contained in this section.

    Note:

    A detail can be either official or unofficial. An official detail requires that a Standard Form 52, Personnel Action Request, be issued designating a specific time frame for the assigned detail. An unofficial detail does not require a Standard Form 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 Standard Form 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 Form 4872-B, Collection Daily Time Utilization Report. 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 organization to which they are detailed.

  4. Earned 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.

  5. 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 and LWOP, or other approved leave on the time recordation form required by the organization to which they are detailed.

5.2.1.9.1  (10-07-2011)
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.

    Note:

    Hours spent preparing taxpayer returns for the e-file program should be charged to time code 308 Local Outreach.

5.2.1.9.2  (10-07-2011)
Details to ACS/Toll-Free

  1. Employees detailed to the ACS/Toll-Free call site will report their time on ICS or Form 4872-B, Collection Daily Time Utilization Report, in the detailed out section.

  2. The detailed employee will also prepare Form 3081, Employee Time Report, to report time using the appropriate SETR codes.

    Example:

    A revenue officer detailed to ACS/Toll-Free will complete Form 3081, Employee Time Report, for the call site.

5.2.1.9.3  (10-02-2013)
Details to Taxpayer Advocate Service

  1. Report time detailed to the Taxpayer Advocate Service Office.

  2. Time expended by Collection employees on Taxpayer Advocate Service issues or complaints will be charged to the assigned case or appropriate time codes as defined in IRM Exhibit 5.2.1–2, Field Collection 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  (10-02-2013)
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 affected area. Because of the unplanned and un-budgeted 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  (10-02-2013)
Details Out - Other

  1. Detailed Out - Other includes functions; organizations, or activities other than those listed in IRM 5.2.1.9.1 through 5.2.1.9.5. Examples of Detailed Out Other to functions, organizations, or other activities include, but are not limited to:

    1. Large Business and International (LB&I)

    2. Examination

    3. Combined Federal Campaign (CFC) Loaned Executive

5.2.1.9.7  (10-01-2014)
Details within Collection

  1. Collection employees detailed to the area director/manager's or territory manager'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.

  2. There are no details within Collection, since Advisory, Insolvency, and Field Collection Area employees all report to Field Collection.

5.2.1.9.8  (10-02-2013)
Time Reporting Procedures for Details

  1. The following quick reference chart shows procedures for proper time reporting while on detail within or outside of Collection.

    IF YOU WORK IN: AND YOU ARE DETAILED TO: THEN THE TIME IS: REPORT TIME FOLLOWING THESE STEPS:
    Field Collection Areas, INS or ADV Another Field Collection Area, INS or ADV group Not counted as a detail out
    • Report time to normal operational time codes in the new Field Collection Area, INS or ADV group.

    • Do not report time as detailed out.

      Another organization such as WI or TE/GE: Detail Out Other
    • Report time as detailed out in ICS or on Form 4872-B.

    • Report time as detailed in under appropriate time codes on the time reporting form or system required by the function or organization to which you are detailed.

    • Field Collection Area employees report Holiday hours in the old Field Collection Area group on ICS using time code 750. A&I employees report Holiday hours as zero.

      Territory Manager's Office Not reported
    • Do not report time as detailed out of Field Collection Areas or A&I.

    • Do not report time detailed in to Territory Manager's office.

      Director's Office/Field Collection Headquarter's Staff/ECS Not reported
    • Do not report time as detailed out of Field Collection Area or A&I.

    • Do not report time detailed in to Area Director's office.

5.2.1.10  (10-01-2014)
ICS and ENTITY Subcodes (Field Collection Areas 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 Other Investigation (OI), Federal Tax Deposit (FTD) Alerts, Taxpayer Advocate Service cases, and various special project cases such as Abusive Tax Avoidance Transactions (ATAT) and Mutual Collection Assistance Request (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 accurate inventory counts and time data to roll to CTRS. Time applied on specific subcoded cases roll to associated time codes. A list of subcodes and associated time codes is provided in IRM 5.2.1.10(7), ICS and ENTITY Subcodes (Field Collection Areas ) of this section. When a case is received, a subcode should be immediately assigned by the revenue officer or group manager, before time is charged to the case and before the end of the reporting period.

  3. A Taxpayer Delinquent Account/Taxpayer Delinquent Investigation (TDA/TDI) case with an associated OI must be subcoded either 104 (TDA) or 204 (TDI) for the time to roll into 104 or 204, when time is applied directly to the case by the revenue officer who has the OI assignment. The revenue officer with the case assignment who issued the OI must subcode the case 104 or 204. When the revenue officer 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:

    A revenue officer in California has a TDA case assigned to him. He needs to send an OI to a revenue officer in New York to check for property owned by the taxpayer in that state. When the California revenue officer subcodes his case as 104, the New York revenue officer 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 revenue officer will roll into direct case time code 101

    Exceptions: The exceptions to this rule are cases that have been subcoded Offers-in- Compromise (OIC )106, FTD Alert 105, and ATAT subcodes 309 through 339. See (4), (5), and (6) 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 group manager of the OI would update the subcode if the Compliance Initiative Program (CIP) 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 339. 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. See also IRM 5.20.2.1.1 Abusive Tax Avoidance Transactions Subcodes for ATAT subcodes definition. This is a specialized program where all time charged to the case must be tracked using the ATAT subcodes.

    Example:

    An ATAT revenue officer in Florida has an ATAT case assigned to her with a subcode of 309. She needs to send an OI to a revenue officer in Louisiana to check for property owned by the taxpayer in that state. When the Louisiana revenue officer 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 revenue officer will also roll to 309.

    Note:

    If an offer is received on an ATAT case and the revenue officer determines that the offer was submitted to delay collection and forwards the case with the Form 657, Offer in Compromise/Revenue Officer Report, as a "solely to delay" collection, the subcode for the case should remain as 309.

    Note:

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

  7. CTRS tracks inventory counts in Field Collection Areas for the following subcoded items:

    SUBCODE/TIME CODE TITLE
    104 Inter-Area Other Investigation (OI) - Taxpayer Delinquent Account (TDA)
    105 Federal Tax Deposit (FTD) Alert
    107 Taxpayer Advocate Service
    204 Inter-Area OI - Taxpayer Delinquent Investigation (TDI)
    309 Abusive Trust Avoidance Transactions (ATAT)
    310 Offshore Voluntary Compliance Initiative (OVCI)
    311 Offshore Voluntary Disclosure Initiative (OVDI)
    312 Intermediary Transactions
    313 Promoter
    314 Notice 2000-44
    315 Announcement 2005-80
    316 Federal Payment Levy Program (FPLP) Contract Vendor
    317 High Dollar Currently Not Collectible (CNC) Project
    318 Easement Settlement Offer
    319 Refund Schemes
    320 Large Business and International (LB&I) Distressed Asset Trust (DAT)
    321 IRC § 6707A Penalty Assessment
    322 United Bank of Switzerland (UBS)
    323 ATAT Estate and Gift
    324–339 Collection Strategy (ATAT) (Reserved)
    361 Mutual Collection Assistance Request (MCAR)
    362 Solution Saturday

Exhibit 5.2.1-1 
Field Collection 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 IRM Exhibit 5.2.1–2, Field Collection Operational Time Codes (Definitions), for a complete description of time codes and appropriate usage.


Program Area Operational Time Codes for Field Collection:

Balance Due 100 series
Delinquent Return 200 series
Compliance Initiative & Local Outreach Programs, Collection Strategy (ATAT), Appeals, Mutual Collection Assistance Requests (MCAR), and Solution Saturday 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 619–624
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 Field Collection Area clerical employees use a limited range of time codes. Rather than state "No Management" or "No Clerical" after each subject, listings of valid managerial and clerical time codes are provided at the end of this index.
ACTION TAKEN: TIME CODE:
- A -
Absent Without Leave (AWOL) Not Reported
Acquired Property (Advisory only) subcategory (sc) 165 (which rolls into 116)
Acquired Property (PALS) sc 153 (which rolls into 115)
Administrative Leave (Field Collection Areas only) 770
Administrative Leave (A&I) 613
Administrative Time 611
Administrative Transferee Assessments (Advisory only) sc 175 (which rolls into 117)
Advisory Opinions (Advisory only) sc 121-123 (which rolls into 112)
All Other Training--not CPE, RO/A&I Phase (Unit X), OJI, or Instructor Assignment 605
Annual Recertifications (OL5081) 611
Analysis/Perfection (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 (Field Collection Areas only) 810
Assist Coworkers or IT with Automated Systems (Non–ICS/ENTITY systems) 402
Assist Coworkers or IT with Automated Systems (ICS/ENTITY systems only) 403
Attending Meetings 611
Attending Union Meetings and Activities Not Covered Elsewhere 611
AWS Day Off (Field Collection Areas only) 760
AWS Day Off (A&I) 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) sc 181 (CID Control) & sc 182 (Probation) which rolls into 118
Bankruptcy - Abandoned/Exempt 113m
Bankruptcy - ABC Assignments 113q
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 - Decedents 113s
Bankruptcy - Other Insolvency 113o
Bankruptcy - Receiverships 113r
Bankruptcy - Related Field Collection Areas TDA 101
Bankruptcy - Related Field Collection Areas TDI 201
Billing Analysis Report Tool (BART) Annual Recertification 605
Blood Donation 613
Break Time 611
- C -
CARE Detail to Walk-In
Case Reviews - Managers 614
Case Reviews - Employees 611
Certificate of Nonattachment (Advisory only) 149
Civil Actions (Insolvency & Advisory only) sc 131-139 (which rolls into 111)
Combined Federal Campaign (CFC) Coordinator Officer 404
CFC - Completing CFC Forms 611
CFC Key Person 611
CFC Loaned Executive Detail to Other
Claims - TFRP (Advisory only) sc 172 (which rolls into 117)
Claims - Other (Advisory only) sc 185 (which rolls into 118)
Clerical 505/ 611
Coding and Editing of Adjustment Documents (Clerical only) 502
Collateral Agreements (Advisory only) sc 184 (which rolls into 118)
Collateral Duties (i.e., EEO & Union Representative) 401
Collection Information Statements - TDA (Secure & Analyze) 101
Collection Strategy ATAT 309-339
Commissioner Representative (Manager or Official Management Detail) 610
Commissioner Representative (Bargaining Unit Employees) 611
Comp-Time Earned - (Field Collection Areas only) 710 and related activities
Comp-Time Earned - (A&I only) To Appropriate Program Time Codes
Comp-Time Used - (Field Collection Areas only) 711
Comp-Time Used - (A&I only) Not Reported
Comp-Time Earned (Religious - Field Collection Areas Only) 720 and related activities
Comp-Time Used (Religious - Field Collection Areas Only) 721
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/A&I Phase (Unit X) 602
Course Development - Other Training not CPE or RO/A&I 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 (Field Collection Areas only) 710 and related activities
Credit Hours Earned (A&I only) To Appropriate Program Time Codes
Credit Hours Used (Field Collection Areas only) 711
Credit Hours Used (A&I) 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 (Field Collection Areas only) 750
Day Off Granted By Executive Order (A&I) Not reported
Decedent (Insolvency only) sc 113s (which rolls into 113)
Decedent Estate (Advisory only) sc 198 (which rolls into 119)
Deed Issuance (Advisory only) sc 163 (which rolls into 116)
Delinquent Account Notice, ACS, and Unassigned Work 102
Delinquent Return Notice, ACS, and Unassigned Work 202
Detailed In to Field Collection Areas - From Another Business Operating Division (BOD) (Field Collection Areas only) 619
Detailed In - From Another BOD (A&I) Detail In
DETAILED OUT: (TO THE FOLLOWING)
Another BOD (Criminal Investigation, Exam, etc.) Other
Appeals Other
CARE Walk-In
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 Workshop (SBW) Stakeholder Liaison
Student Tax Clinic Stakeholder Liaison
Tax Counseling for the Elderly (TCE) Stakeholder Liaison
Tax Forum (Nationwide Tax Forums) Other
Taxpayer Advocate Service (TAS) TP Advocate
Taxpayer Education and Communication (TEC) Stakeholder Liaison
Taxpayer Education Programs (Other) Stakeholder Liaison
Telephones for Walk-In Office Walk-In
Volunteer Income Tax Assistance (VITA) Stakeholder Liaison
Walk-In Office Walk-In
- 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 (Clerical only) 505
Discharge of Property from Federal Tax Lien (Advisory only) sc 141 (which rolls into 114)
Disclosure, Privacy Acts, and FOIA Function (A&I only) 183 (which rolls into 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
Documenting ICS Case History - TDA 101
Documenting ICS Case History - TDI 201
- E -
Embedded Quality Review (by managers) 614
E-File Program Local time code 308
Employee Audit 611
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) sc 192 (which rolls into 110)
Extension of Time to Pay Due to Undue Hardship - Form 1127 (Advisory only) 102
Extension of Time to Pay Estate Tax - Form 4768 (Advisory only) sc 199 ( which rolls into 119)
Executive Order Granted Holiday (Field Collection Areas only) 750
Executive Order Granted Holiday (A&I only) Not Reported
- F -
FedState Duties 610
Field Time 621
Files Maintenance - Files Request (Clerical only) 504
Flexi-place 622
FOIA/Disclosure (Advisory only) sc 183 (which rolls into 118)
Foreclosures (Advisory only) sc 146 (which rolls into 114)
FTD Alert 105
Full-Time Collateral Duties (not case work) 401
Full-Time Union Officials 401
Furlough (Field Collection Areas only) 740
Furlough (A&I only) Not Reported
- G -
- H -
Holiday (Field Collection Areas only) 750
Holiday (A&I) Not Reported
- I -
ICS/ENTITY Support 403
Identity Theft 624
IDRS Research - Case Related 101/201
IDRS Research - Case Related (Clerical) 502/505
Independent Administrative Reviewer (IAR) (Total Time) (Advisory only) sc 411/412 (which rolls into 406)
Independent Administrative Reviewer (IAR) (Case Type) (Advisory only) 101/106
Initiating Courtesy Investigations 101/201
Insolvency - Abandoned/Exempt 113m
Insolvency - ABC Assignments 113q
Insolvency - Chapter 7 No Assets 113a
Insolvency - Chapter 7 Assets 113b
Insolvency - Chapter 9 113c
Insolvency - Chapter 11 113d
Insolvency - Chapter 12 113f
Insolvency - Chapter 13 Pre-Confirm 113h
Insolvency - Chapter 13 Post-Confirm 113i
Insolvency - Chapter 15 113p
Insolvency - Other Insolvency (A&I only) 113o
Insolvency - Receiverships 113r
Insolvency - Decedents 113s
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) sc 412 (which rolls into 406)
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
Interviewing Taxpayers and Examining Records to Determine Tax Liability - TDI 201
Instructor Assignment (not CPE or OJI) 604
- J -
Jeopardy Levies (Field Collection Areas only) 101
Jeopardy Levies (Advisory only) sc 186 (which rolls into 118)
Judicial Foreclosures sc 146 (which rolls into 114)
Judgment (Advisory only) sc 135 (which rolls into 111)
- K -
- L -
Leave - Jury/Civil Court Witness/Military/Blood Donation/Office Closings, etc. (Administrative Leave) (A&I) 613
Leave - Jury/Civil Court Witness/Military/Blood Donation Office Closings, etc. (Administrative Leave) (Field Collection Areas only) 770
Leave (Annual, Sick) 613
Leave (Administrative) (Field Collection Areas only) 770
Leave (Administrative) (A&I only) 613
Leave Without Pay (LWOP) (Field Collection Areas only) 740
Leave Without Pay (LWOP) (A&I) Not Reported
Levies - TDA 101
Liens (Filed, Refiled, Determination) (Field Collection Areas only) 101
Liens (Filed, Refiled, Released) (A&I) 108
Lien Priority - Other (Advisory only) sc 148 (which rolls into 114)
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 (Field Collection Areas only) 809
Mutual Collection Assistance Request (MCAR) (Field Collection Areas only) 361
- N -
Nominee/Alter Ego Lien (Advisory only) sc 191 (which rolls into 110)
Non–IRS Training: CPR, Defibrillator, etc., Attended During Work Hours 611
Non–Work Day (Field Collection Areas only) 760
Non–Work Day (A&I) Not reported
Non-Judicial Foreclosures sc 147 (which rolls into 114)
Notice of Federal Tax Lien - TDA - Filing, Release, Determination, etc. (Field Collection Areas only) 101
Notice of Levy Initiate and Follow-Up-Actions - TDA 101
NTEU Approved Annual Training 605
NTEU Full-time and Part-time 401
- O -
Offer In Compromise - Independent Reviewer rejected cases total time (Advisory only) sc 411 (which rolls into 406)
Offer In Compromise Notice Account 102
Offer In Compromise No Open TDA 106
Offer In Compromise Open TDA 101
Offer In Settlement (A&I only) sc 131 (which roll into 111)
Office Closings (Field Collection Areas only) 770
Office Closings (A&I only) 613
On-The-Job Instructor (OJI) Assignment 603
OJIs Performing Managerial Duties Such As Documenting Case Files or Performing Case Reviews 614
Online 5081 Annual Recertification 611
Overtime Worked (Field Collection Areas only) 730 and related items
Overtime Worked (A&I only) To Appropriate Program Time Codes
- P -
Paid Suspension (Field Collection Areas only) 770
Paid Suspension (A&I only) 613
Para-Professional Time - TDA 101
Para-Professional Time - TDI 201
Part-Time Union Activities, e.g., Union Stewards 401
Payment Tracer Request (Form 4159) 101
Performing Miscellaneous Duties As Assigned (Clerical only) 505
Performing Sample Selection for Post Reviews (A&I only) 505
Petitions for Remission (Advisory only) 139
Prevention of Sexual Harassment (POSH) Bi-Annual Recertification 605
Pre-Seizure Planning (PALS only) sc 158 (which rolls into 115)
Pre-Suit Reviews (Advisory) 138
Preparation of Record 21, Record of Seizure and Sale of Real Estate (Advisory only) sc 163 (which rolls into 116)
Preparing Travel Vouchers 611
Processing and Routing Case Related Mail (Clerical only) 505
Processing and Routing Non-Case Related Mail (Clerical only) 611
Processing Forms (Insolvency only) 611
Processing Forms (Advisory and Field Collection Area 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) sc 151–158 (which rolls into 115)
- Q -
- R -
Redemption Investigation (Advisory only) sc 144 (which rolls into 114)
Redemption Investigation (PALS) (Advisory only) sc 155 (which rolls into 115)
Referrals to Criminal Investigation 101/201
Referrals to Other Divisions 101/201
Release of Right of Redemption (Advisory only) sc 145 (which rolls into 114)
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 only) 101/201
Researching IDRS (Clerical only) 502/505
Reserved Time Codes (A&I only) 301 - 303 and/or 305 - 306
RO/A&I Phase (Unit X) Training 602
RO/A&I Phase (Unit X) Advanced Technical Training 602
RO/A&I Phase (Unit X) Training - Managerial 605
RO/A&I 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) sc 161-165 (which rolls into 116)
Seizure and Sale Actions - TDA (Field Collection Areas only) 101
Seizure - Intervening Claims (Advisory only) sc 164 (which rolls into 116)
Seizure - Surplus Money Proceeds (Advisory only) sc 164 (which rolls into 116)
Self-instructional Training Courses 605
Serving Subpoena/Summons for Appeals, Department of Justice (DOJ), Counsel (if case is assigned, charge time directly to case) 360
Solution Saturday (or other similarly named events) 362
Subordination of Federal Tax Lien (Advisory only) sc 142 (which rolls into 114)
Subpoena (Advisory only) sc 136 (which rolls into 111)
Suits (Advisory only) sc 131–134 (which rolls into 111)
Suits or Other Legal Action - TDA (Field Collection Areas only) 101
Suits or Other Legal Action - TDA (A&I only) sc 131 - 139 (which rolls into 111)
Summons - Assigned TDA/TDI 101/201
Summons Referral 109
Supplemental Training - NOT CPE, RO/A&I 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 (Field Collection Areas only) 770
Suspension - Paid (A&I only) 613
Suspension - Unpaid (Field Collection Areas only) 740
Suspension - Unpaid (A&I only) Not Reported
- T -
Tax Forum (Nationwide Tax Forums) Detailed Out - Other
Taxpayer Advocate Service (TAS) 107
Taxpayer Delinquency Account (TDA) (OI) 101
Telecommunications Asset Tool (TAT) [formerly Billing Analysis Reporting Tool (BART)] 605
Time Entry on ICS or Form 4872-B 611
Training 601-605
Training - CPE 601
Training - Instructor Assignment (not CPE or OJI) 604
Training - OJI Assignment 603
Training - RO/A&I 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/A&I Phase (Unit X) 604
Train-the-Trainer for All Other Training 604
Training - CPE Course Development 601
Training - OJI Course Development 603
Training - RO/A&I 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/A&I 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 (A&I only) sc 171 - 176 (which rolls into 117)
Trust Fund Recovery Penalty in Appeals (A&I) sc 176 (which rolls into 117)
Trust Fund Recovery Penalty (TDA) (Field Collection Areas 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 (Field Collection Areas only) 740
Unpaid Suspensions (A&I 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 (A&I only) 613
Voting - Time Granted To Vote In Certain Locations (Field Collection Areas only) 770
- W -
Walk-In Office Detail to Walk-In
Withdrawal of Notice of Federal Tax Lien (Advisory only) sc 143 (which rolls into 114)
Witness Appearance - Case Not Opened In Any Collection Function (A&I only) sc 187 (which rolls into 118)
Witness Appearance - Case Open in Collection time code as applicable
Writs of Entry (Advisory only) sc 137 (which rolls into 111)
- X, Y, Z -

Note:

The table below provides valid cross-functional management time codes.

Valid Managerial 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 Management Direct Case
622 Flexi-place
623 Computer Downtime
624 Identity Theft
619 - 770 ICS only time codes

Note:

The table below provides valid clerical time codes for Secretaries.

Valid Clerical Time Codes
401 Collateral Duties
402 ADP Support
403 ICS/ENTITY Support
404 Coordinator Duties
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 Flexi-place
623 Computer Downtime
624 Identity Theft
619 - 770 ICS only time codes

Exhibit 5.2.1-2 
Field Collection Operational Time Codes (Definitions)

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

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

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, Solution Saturday, and other reserved specialty programs
400 Series: Non–direct time spent on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, Coordinator Duties, 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 Direct Case time, and Informational Time
700 - 800 Series: ICS and ENTITY only time codes for Field Collection Areas 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

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

  • Training

  • Administrative time

  • Management

  • Leave

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

Informational time codes capture time spent by Independent Administrative Reviewer (time code 406), employees performing official duties while in the field (time code 621), and while working in a Flexi-place location (time code 622). Also included is a time code for capturing the hours when computers are offline (time code 623) and Identity Theft (time code 624). While these codes are for informational purposes only, they are no less important since they reflect our accomplishments in how we meet program goals. The amount of time charged to these codes will not affect the overall balance of time charged for the day. Since these codes are informational, it is important that time is also charged to the appropriate program time codes for work performed during this time.

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

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

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

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

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

100 SERIES (Field Collection)

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

101 TAXPAYER DELINQUENCY ACCOUNT (TDA) DIRECT CASE (Field Collection)

This time code covers all actions taken by employees working on and disposing TDAs and OIs generated from within an Area, e.g. bankruptcy investigations. OIs received from local Advisory and Insolvency are also considered within an Area. Hours charged to a TDA case systemically roll into TC 101.

Note:

Field Collection Area employees charge time directly to cases on ICS.

Listed are the types of activities, not all inclusive, that should be reported under this time 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 Form 53, Report of Currently Not Collectible Taxes, and preparing necessary documents. This includes electronic research on case related issues (i.e., e-mail/Internet). 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. Preparing a Notice of Federal Tax Lien, release, and/or refiling determinations and issuing appropriate form(s). 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 summonses and taking appropriate follow-up actions.

  11. Preparing adjustment actions such as Form 3870, Request for Adjustment, Form 4159, Payment Tracer Request, corrections and changes to the Master File, Form 2363, Request for IDRS Input, for BMF/EO ENTITY Change, and Form 3177, Notice of Action for Entry on Master File, by Field Collection Area and A&I employees. This does not apply to Field Collection Area 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 review and processing of TFRP case files, etc., by Advisory employees.

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

  14. Securing Form 900, Tax Collection Waiver.

  15. Recommending placing taxpayers under the Trust Fund Compliance Program as outlined in IRM 5.7.2, Trust Fund Compliance, Letter 903 Process. 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 and 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 time code 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 (IA) by Independent Administrative Reviewer (IAR) and all actions related to the review.

    Note:

    IAR time for IA review will also be reported under subcategory 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 a revenue officer 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 (Field Collection Area and Advisory)

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

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

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

Note:

Time code 102 should only be used by Advisory employees when reviewing Form 1127, Extension of Time to Pay Due to Undue Hardship, or there is no other case-related time code for which the assignment time can be reported.

Inventory is only tracked by Advisory for this time code.

Receipt of Form 1127 cases are counted when the Form 1127 is received in Advisory.

Dispositions are counted when the Form 1127 is accepted, rejected or closed as unprocessable.

104 INTER-AREA DELINQUENT ACCOUNT OTHER INVESTIGATIONS (OI's) (Field Collection Area)

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

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

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 (Field Collection Area)

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

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

Note:

When the FTD Alert is closed and a bal due module is created 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 (Field Collection Area and Advisory)

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

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

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

Note:

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

107 TAXPAYER ADVOCATE SERVICE (TAS) (Field Collection Area and Advisory)

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

Receipts are counted when a written request for assistance is received and an OI is opened on ICS.

Dispositions are counted when a response is provided to TAS or TAS has closed the case.

108 TOTAL ALS LIEN ACTIVITY (Advisory)

This time code covers all actions taken by employees related to filing, re-filing and releasing a Notice of Federal Tax Lien and maintaining the Automated Lien System (ALS) database. This time code does not cover actions performed by Field Collection Area employees with assigned TDAs or Advisory and Insolvency employees when the actions are in association with an assigned case.

Receipts are counted when a request for filing, re-filing, release or revocation of release is received and the action is not being taken as part of working another action code. Example: if there is an open Suit by USA control and the Notice of Federal Tax Lien (NFTL) is being re-filed as part of maintaining lien priority in the litigation, then the action would fall under code 131. If there is a request to revoke the release of a NFTL and no other Advisory action is open or expected to be opened, then time code 108 is used.

Dispositions are counted when the action is completed.

109 SUMMONS (Field Collection Areas and Advisory)

FIELD COLLECTION AREAS (ROs)

Field Collection Area revenue officers use this time code only when in support of Advisory for summons enforcement.

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

  • ROs prepare summonses using ICS templates and the ICS Summons application.

  • 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:

Revenue officers who serve summonses or subpoenas for Appeals, Department of Justice, and/or Area Counsel on unassigned cases should report time to time code 360 Appeals. If the case is assigned to the revenue officer, time should be charged directly to the case. Do not report the time to TC 109 Summons.


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.

110 TOTAL LIEN AND LEVY ISSUES (A&I)

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

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

191 NOMINEE/ALTER EGO

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

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 reviewing and processing estate tax liens, including reviewing requests, preparing Form 668-H, Notice of Federal Estate Tax Lien Under Internal Revenue Laws, and Form 668-J, Notice of Federal Estate Tax Lien Under Internal Revenue Laws, 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 working levy and lien issues not specifically identified in other subcategory codes, including Notice of Duplicate Lien Filing and Revocation of Certificate of Release, and resolving lien/levy inquiries. This code also covers time spent on FPLP activities. This code is also used by Advisory and Insolvency employees who are assisting PALS on a sale of property.

Receipts are counted when a request is received.

Dispositions are counted when the issue is resolved.

111 TOTAL SUITS (Advisory)

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

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

131 SUITS BY USA

This subcategory covers all time spent controlling and monitoring suit recommendations from ROs and other collection personnel, coordinating actions with Counsel and the Department of Justice (DOJ), and monitoring the case until resolution or judgment.

Receipts are counted when a suit recommendation has been reviewed, approved by the appropriate officials, and forwarded to Counsel.

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

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 a revenue officer.

Dispositions are counted when the writ of entry has been obtained, rejected, or withdrawn.

138 PRE-SUIT REVIEWS

This subcategory covers all time spent by Advisory employees reviewing suit recommendations prior to sending the case forward to Counsel or back to the originator.

Receipts are counted when a suit recommendation is received.

Dispositions are counted when the suit recommendation is approved by Advisory and the designated management official(s) and sent to Counsel or the recommendation is returned to the initiating employee.

If the suit is forwarded to Counsel, then the Non-Field (NF) Other Investigation (OI) is closed and a new NF OI is opened under code 131 for monitoring of the suit in Counsel, DOJ and the courts.

139 PETITIONS FOR REMISSION

This subcategory covers all time spent by Advisory employees working cases involving petitions for remission.

Receipts are counted when a referral for a petition of remission is received.

Dispositions are counted when the petition of remission is closed and a decision is made not to proceed or after all collection actions are completed. The decision on whether or not to honor the petition is made by the agency receiving the petition.

112 TOTAL ADVISORY OPINIONS (Advisory)

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 Advisory, the time expended is charged to the subcategory time code for the case.

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 a 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 counted for ARIs in 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.

Note:

ARIs on CDP related OIC investigations will be reported under time code 120.

113 TOTAL INSOLVENCY (A&I)

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

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

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

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

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

  • Retrieving and distributing AIS reports

  • Distributing and processing incoming and outgoing mail

  • Processing payments and vouchers via Form 3210, Document Transmittal

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 thirteen subcategory codes under this time code to track time and inventory information by Bankruptcy Code Chapter. The sum of subcategory codes 113a through 113s will equal the total reported to 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.

Receipts are counted when Chapter 7 No Asset cases are reassigned from Centralized Insolvency Operation (CIO) or cases in current inventory convert from another chapter. This time code does not include cases for which actions in reference to exempt/abandoned/excluded property are being taken as this is captured in Time Code 113m.

Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter.

113b CHAPTER 7 - ASSET

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

Receipts are counted when Chapter 7 Asset cases are assigned via Case Assignment Guide (CAG); cases are reassigned from CIO or cases in current inventory convert from another chapter. This time code does not include cases for which actions in reference to exempt/abandoned/excluded property are being taken as this is captured in Time Code 113m.

Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter.

113c CHAPTER 9

This subcategory covers all time spent on Chapter 9 cases.

Receipts are counted when Chapter 9 cases are manually assigned or assigned via CAG.

Dispositions are counted when cases are closed on AIS.

113d CHAPTER 11

This subcategory covers all time spent on Chapter 11 cases.

Receipts are counted when Chapter 11 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter.

Dispositions are counted when cases are closed on AIS or converted to another chapter.

113f CHAPTER 12

This subcategory covers all time spent on Chapter 12 cases.

Receipts are counted when Chapter 12 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter.

Dispositions are counted when cases are closed on AIS or converted to another chapter.

113h CHAPTER 13 - PRE-CONFIRMATION

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

Receipts are counted when Chapter 13 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter.

Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter.

113i CHAPTER 13 - POST-CONFIRMATION

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

Receipts are counted when Chapter 13 cases are reassigned from CIO to address post-confirmation issues after they had been reassigned to CIO after confirmation. This time code does not include post-confirmation Chapter 13 cases received for the first time that require an initial case analysis as this is captured in Time Code 113h.

Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter.

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 Notice of Federal Tax Lien (NFTL) was on file. This also includes time spent when investigating excluded assets, whether or not a NFTL is on file. This line captures inventory of cases for which investigations of exempt/abandoned/excluded property are being completed. These are usually Chapter 7 No Asset and Chapter 7 Asset cases.

113o OTHER INSOLVENCY

This subcategory covers time spent by Insolvency employees working Insolvency inventory where the activity does not fit into one of the subcategory codes (113a through 113r). Advisory may get involved in bankruptcy cases, and time spent by Advisory employees on bankruptcy cases would be included in this time code.

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

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

113p CHAPTER 15

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

Receipts are counted when Chapter 15 cases are assigned via CAG.

Dispositions are counted when cases are closed on AIS.

113q ABC Assignments

This subcategory covers all time spent on Assignment for the Benefit of Creditors (ABC) cases.

Receipts are counted when ABC cases are manually assigned.

Dispositions are counted when cases are closed on AIS.

113r Receiverships

This subcategory covers all time spent on Receivership cases.

Receipts are counted when Receiverships are manually assigned.

Dispositions are counted when cases are closed on AIS.

113s Decedents

This subcategory covers all time spent on Decedent cases.

Receipts are counted when Decedents are manually assigned.

Dispositions are counted when cases are closed on AIS.

114 TOTAL DISCHARGES/FORECLOSURES (Advisory)

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

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

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 (Property Appraisal and Liquidation Specialist) 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 judicial foreclosure actions, researching accounts, coordinating actions with the US Attorney, and providing post-sale information for posting of proceeds.

Receipts are counted when a notice of judicial 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 non-judicial foreclosure sale notices, researching accounts, making adequacy determinations, responding to notices and subsequent actions related to the notices or sales.

Receipts are counted when a notice of non–judicial foreclosure sale 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. bulk sales, and subsequent actions related to the notices or 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.

149 CERTIFICATES OF NON-ATTACHMENT

This subcategory covers all time spent by Advisory employees working applications for certificates of non-attachment.

Receipts are counted upon receipt of an application for certificate of non-attachment.

Dispositions are counted when actions relative to the request have been taken.

115 PROPERTY APPRAISAL AND LIQUIDATION SPECIALIST (PALS) (Advisory)

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

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

Note:

Pending sales of property which cannot be held due to bankruptcy or other litigation, or which are pending a settlement at the request of DOJ should be monitored in time code 113o, 131 or 132, as appropriate. When the bankruptcy, litigation or settlement issues are resolved, they can then be opened in the proper PALS time code.

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 the revenue officer.

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 the 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 the 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 DOJ and preparing paperwork.

Receipts are counted when a request is received from the DOJ for assistance.

Dispositions are counted when a sale is conducted and all paperwork 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 all paperwork is completed.

158 PALS PRE-SEIZURE PLANNING

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

Receipts are counted when requests are received.

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

116 SEIZURE - ICS HOURS and SEIZURE - ICS INVENTORY (Advisory)

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

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

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 revenue officer 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 after the seizure has been conducted in 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 (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 on personal property seizures 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:

Real property seizure cases should not remain open to monitor closing actions at the Campus, monitor the redemption period or await closing documentation. An NF OI with action code 163 should be opened for real property cases. On personal property cases, an NF OI with action code 187 can be used to monitor closing actions on the Campus.

163 DEED FOLLOW-UP/RECORD 21

This subcategory covers time spent by Advisory monitoring post-sale actions on real estate, checking on taxpayer right of redemption, preparing closing documents, issuing deeds, and finalizing Record 21 and all other closing documentation for real property seizures. An ICS NF OI 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 action 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 (Advisory)

This 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 (PLET), coordination of resulting balance dues, processing of claims for refund/abatement, and the review and processing actions that are related to transferee assessments.

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

171 TFRP PROCESSED

This subcategory includes time spent processing TFRP and PLET assessment documents, making pre-assessment adjustments, and maintaining the Automated Trust Fund Recovery (ATFR) system. A separate ICS NF OI module should be opened for each assessment period.

Receipts are counted when a TFRP or PLET assessment package is received. Receipts, under this code, are the number of individuals against whom recommendations for assertion of the penalty are received.

Dispositions are counted when assertion is rejected (including those from Appeals) or Form 2749, Request for Trust Fund Recovery Penalty Assessment(s), is forwarded for assessment, and a Document Locator Number (DLN) is issued.

172 TFRP CLAIM FOR REFUND

This subcategory covers time spent reviewing claims for refund, researching TFRP and PLET 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 TFRP and PLET 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.

174 TFRP FILES

This subcategory covers time spent responding to requests from internal sources for case files, maintaining files, and coordinating records disposition with the 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 re-filed or the requestor has been notified that the case file is not retrievable.

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 and PLET 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 or PLET assessment package is received for referral to Appeals.

Dispositions are counted when assertion is rejected or Form 2749, Request for Trust Fund Recovery Penalty Assessment(s), or Form 9494, Request for Assessment of Personal Liability of Excise Tax is forwarded and assessment made.

118 FOIA/DISCLOSURE/TOTAL MISCELLANEOUS (Advisory)

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

181 CRIMINAL INVESTIGATION (CI) CONTROL

This subcategory covers time spent balancing civil and criminal activities on collection cases including monitoring cases with Criminal Investigation (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 transaction code 914.

182 PROBATION

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

Receipts are counted when Advisory is notified that a criminal judgment and/or restitution 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 transaction 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 collateral.

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. This time code is also to be used for Advisory work coordinating activities involving termination assessments.

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 to pursue the case.

187 MISCELLANEOUS

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

Receipts are counted when the case is opened on ICS.

Dispositions are counted when the case is closed on ICS.

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 (Advisory)

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

  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/Form 4768

    This subcategory covers time spent reviewing and processing Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, requests and pursuing collection actions if the request is denied.

    Receipts are counted when Form 4768, is received.

    Dispositions are counted when the request is approved or issues causing denial are resolved.

120 CDP RELATED OICs (Field Collection Area)

This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise in conjunction with a Collection Due Process (CDP). This includes receiving offers, compiling case files, requesting data and conducting offer investigations.

Note:

The time spent completing Form 657, Offer in Compromise-Revenue Officer Report, and forwarding the offer to COIC for processing should not be reported to time code 120.

Area offices not involved in the offer program should only report time under this code if:

  • It relates to an Appeals Referral Investigation relating to an offer submitted to Appeals during the CDP hearing process, or

  • Other Investigation from a Field OIC Group investigating an offer submitted during the CDP hearing process

The case code on ICS should only be updated to 120 by an offer group upon receipt of the offer file for investigation after the processability determination has been made. The receiving manager of the offer updates the sub code.

Note:

An offer investigated during a CDP will not be forwarded to the IAR since the offer will not be rejected by the field OIC group therefore, IAR time should not be reported under this number. Also, this time code is not valid for clerical employees.

Note:

All other ARIs should be reported under time code 123

200 SERIES (Field Collection)

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

201 TAXPAYER DELINQUENCY INVESTIGATION (TDI) DIRECT CASE (Field Collection)

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:

Field Collection Area 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), 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 IRC § 6020(b) assessment(s).

  9. Securing sufficient IRP data on High Income Non–Filers (HINF) to make a Substitute for Return (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, 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. Working 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 (Field Collection Areas and Insolvency)

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

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

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

204 INTER-AREA DELINQUENT RETURN OTHER INVESTIGATION (OI) (Field Collection Areas)

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

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

300 SERIES (Field Collection)

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

301 - 303 COMPLIANCE INITIATIVE PROGRAMS (CIP) (Field Collection)

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

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

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

305 - 308 LOCAL OUTREACH

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

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

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

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 A&I. Definitions for two identified outreach projects are provided below. Definitions for other time codes will be provided as the use of the codes is implemented.

305 LOCAL OUTREACH - INTERNAL (A&I only)

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

306 LOCAL OUTREACH - EXTERNAL (A&I only)

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

307 & 308 LOCAL OUTREACH (INS and Field Collection Areas)

Each function and Area determines what local initiative will be tracked under these time codes.

309-339 COLLECTION STRATEGY ABUSIVE TAX AVOIDANCE TRANSACTIONS (ATAT) (Field Collection Areas only)

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

309 ABUSIVE TAX AVOIDANCE TRANSACTIONS (ATAT) (Field Collection Areas only)

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

310 OFFSHORE VOLUNTARY COMPLIANCE INITIATIVE (OVCI) (Field Collection Area only)

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

311 OFFSHORE VOLUNTARY DISCLOSURE INITIATIVE (OVDI) (Field Collection Areas only)

This time code is for time spent by employees while working Collection ATAT work related to OVDI applicants. This initiative is also referred to as the Offshore Voluntary Disclosure Program (OVDP).

312 INTERMEDIARY TRANSACTIONS (Field Collection Areas only)

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

313 PROMOTER (Field Collection Areas only)

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

314 NOTICE 2000-44 (Field Collection Areas only)

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

315 ANNOUNCEMENT 2005-80 (Field Collection Areas only)

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

316 ATAT FEDERAL PAYMENT LEVY PROGRAM (FPLP) CONTRACT VENDOR (Field Collection Areas only)

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

  • Three or more in-business or out-of-business related entities identified

  • Any of the responsible parties has outstanding Trust Fund Recovery Penalty assessments from three or more entities

  • Case has a foreign component

317 HIGH DOLLAR CURRENTLY NOT COLLECTIBLE (CNC) PROJECT (Field Collection Areas only)

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

318 EASEMENT SETTLEMENT OFFER (Field Collection Areas only)

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

319 REFUND SCHEMES (Field Collection Areas only)

This time code is for time spent by employees while working Collection ATAT cases related to the recovery of fraudulent refunds where the taxpayer(s) claimed false withholdings and other refundable credits on their tax return.

320 LARGE BUSINESS and INTERNATIONAL (LB&I) DISTRESSED ASSET TRUST (DAT) (Field Collection Areas only)

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

321 IRC § 6707A PENALTY (Field Collection Areas only)

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

322 UNITED BANK OF SWITZERLAND (UBS) (Field Collection Areas only)

This time code is for time spent by employees while working Collection ATAT cases based on information disclosed by a country under a tax treaty agreement. These cases are sometimes referred to as treaty cases. This time code is also known as Offshore Private Banking.

323 ATAT ESTATE AND GIFT (Field Collection Areas only)

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

324 through 339 COLLECTION STRATEGY (Field Collection Areas only)

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

360 APPEALS (Field Collection Areas 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 on unassigned cases. All Field Collection Area employees with assigned cases, including those in OIC groups, will charge time directly to their assigned cases. If a revenue officer is detailed to DOJ, time is reported to Detail Out to Other.

361 MUTUAL COLLECTION ASSISTANCE REQUESTS (MCAR) (Field Collection Areas 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.

This time code will be used for outgoing referrals once our request to the treaty partner for collection assistance becomes a CIP or OI. This time code will not be used if the case is in active status (STAT 26). When the revenue officer has completed investigation of domestic assets and closes the bal due out of STAT 26, an OI can be opened with subcode 361.

362 SOLUTION SATURDAY (Field Collection)

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

400 SERIES (Field Collection)

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

401 COLLATERAL DUTIES (Field Collection)

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

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 (Field Collection)

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

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

403 ICS/ENTITY SUPPORT (Field Collection)

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

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

404 COORDINATOR DUTIES (Field Collection)

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

406 INDEPENDENT ADMINISTRATIVE REVIEWER (IAR) (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 to time code 101 or 106.

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 (Field Collection)

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

502 ANALYSIS/PERFECTION (Field Collection Areas and Advisory)

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 A&I employees.

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

  3. Coding and editing of adjustment documents such as Form 3870, Request for Adjustment, 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 (Field Collection Areas and Advisory)

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

Maintenance of other files will be reported under the designated time code, e.g., Trust Fund Recovery Penalty files sub category 175 ( which rolls into time code 117) for A&I employees.

505 CLERICAL (Field Collection Areas)

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. Closing 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 Form 795 (Advisory only) without returns and/or remittances, including such items as:

  • Reviewing documents for accuracy and completeness, and returning incomplete or inaccurate documents to the initiator

  • Routing documents to the appropriate function

  • Processing of payments and preparation of vouchers

  • Determining the appropriate TSIGN via use of zip codes

  • Performing sample selection for post reviews

  • Loading proof of claim data on Automated Insolvency System (AIS)

600 SERIES (Field Collection)

Overhead time codes in the 600 series include 601 through 613 Training, Administrative, Management, and Leave. Hours reported to overhead time codes 601 through 613 are included in total available hours.

Note:

Time code 614 Management Direct Case, is direct time. Informational time codes in the 600 series are 619-624 for detailed in/out, field time, Flexi-place, and computer downtime. Hours reported to these time codes are not included in Overhead totals.

601 - 605 TRAINING (Field Collection)

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

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. 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.

602 RO/A&I PHASE (UNIT X) TRAINING

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

Note:

Instructors who spend time in workshops reviewing RO/A&I Phase (Unit X) class material, in train-the-trainer sessions for RO/A&I Phase (Unit X) training, conducting lesson preparation, course development, or teaching RO/A&I 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 OJIs or CPE Instructors. It includes attending train-the-trainer sessions, course development, giving procedural instructions during a group meeting, lesson preparatory sessions, Instructor meetings or conference calls to discuss agenda topics, making agenda assignments, or any other activity required for the training being taught. It also includes all time spent by the Instructor planning, coordinating, scheduling, and teaching a training event (with the exception of on-the-job instruction and CPE instruction) and any travel related to the training event.

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/A&I Phase (Unit X) training of any kind, nor OJI assignments. Trainees attending OJI workshops or impromptu on-the-job training workshops given by OJIs will report time to this time code. Also included are procedural instructions received within the structure of a group meeting, self instructional courses, course development, correspondence courses, mandatory briefings such as Information Systems Security, Manager's Roles in Information Protection and Disclosure, UNAX (Unauthorized Access), Notification and Federal Employee Anti-discrimination and Retaliation Act (No FEAR) (every two years), Prevention of Sexual Harassment (POSH) (every two years), and Information Protection, Disclosure and UNAX for employees, and any travel related to training.

Note:

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

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

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

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

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

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
RO/A&I 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
Training that is NOT OJI-related 601 CPE; or
602 RO/A&I Phase (Unit X); or
604 Instructor Assignment; or
605 All Other Training, as appropriate
Student CPE 601 CPE
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
Self-instructional courses, correspondence courses, or online self-developmental courses 605 All Other Training
Union Steward Training 605 All Other Training
RO/A&I Phase (Unit X) Training 602 RO/A&I Phase (Unit X)
RO/A&I Phase (Unit X) Training (Managers only) 605 All Other Training
Training that is NOT CPE, RO/A&I Phase (Unit X), 605 All Other Training
610 MANAGEMENT (Field Collection)

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, GovTrip, 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 (Field Collection)

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, or disseminating manual transmittals, user guides, and other policy documents. However, Field Collection Area group 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. Time spent by employee during an employee audit.

  8. Participating in the Employee Engagement Survey and completing Combined Federal Campaign (CFC) forms.

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

  10. Non–case related e-mail and internet research activity.

  11. 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.

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

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

  14. Time spent by employees traveling to and/or attending government job interviews.

  15. Online 5081 Annual Recertification

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

  • Retrieving and distributing AIS reports

  • Distributing and processing incoming and outgoing mail

  • Processing payments and vouchers via Form 3210, Document Transmittal

613 LEAVE (Field Collection)

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, paid suspensions, and other types of office closings.

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

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

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

There are certain types of leave that are considered a holiday for timekeeping purposes and should not be reported to time codes 613 or 770. 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, Furlough, Holidays, Credit Hours, Religious Comp, etc.) using informational time codes other than 613. 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.

Note:

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.

614 MANAGEMENT DIRECT CASE (Field Collection)

Managers and acting managers 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. Manager's Embedded Quality case review and meetings.

  3. Meeting/discussing/consulting on cases with revenue officers, offer in compromise technicians and other appropriate staff.

  4. Meeting/discussing case with other IRS representatives (i.e., Appeals officer, Criminal Investigation, etc.) and other government or third party representatives.

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

  6. Field visits with revenue officers.

    Note:

    Time spent on a field visit is reported to 614. However, group managers do not report time spent in the field to 621 Field Time.

  7. Office visits with revenue officers and taxpayers.

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

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

  10. Time spent by on-the-job instructors performing managerial duties, such as documenting case files or performing case reviews should be recorded under this time code.

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

INFORMATIONAL TIME CODES (Field Collection)

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

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.

Reminder:

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 Flexi-place, 623 Computer Downtime or 624 Identity Theft.

621 FIELD TIME (Field Collection)

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 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, normal commute time must be subtracted before figuring field time.

Note:

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

622 FLEXI-PLACE (Field Collection)

Flexi-place 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 Flexi-place. The amount of time charged to time code 622 Flexi-place is for informational purposes only and will not affect the overall balance of time charged for the day.

623 COMPUTER DOWNTIME (Field Collection)

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 purposes only and will not affect the overall balance of time charged for the day.

Reminder:

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.

624 IDENTITY THEFT (Field Collection)

Time code 624 captures time spent working ID Theft issues. Time Code 624 is accessed through Non Case Direct and is informational only. It will not be included in the number of hours input.

Time that should be applied to time code 624 includes activities such as preparing Form 4844 to input TC 971 action codes, reviewing ID theft documentation, and preparing Form 3870.

Exhibit 5.2.1-3 
ICS and ENTITY Time Codes (Field Collection Areas only)

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

619 DETAIL IN (Field Collection Areas only)

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

620 DETAIL OUT OF COLLECTION (Field Collection Areas only)

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

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

Note:

There are no details within Collection, since Advisory, Insolvency, and Field Collection Area employees all report to Field Collection. See also IRM 5.2.1.9.8 Time Reporting Procedures for Details

Note:

Time spent by collection employees who volunteer for the Nationwide Tax Forums should be input under Detailed Out. This is based on the fact that cases being worked come from all BODs of the IRS.

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 Service
  62D Reserved
  62E Details to Stakeholder Liaison
  62F Details to Disaster Relief
  62G Details to Other
770 ADMINISTRATIVE LEAVE (Field Collection Areas only)

This time code tracks the same time (except annual and sick leave) as outlined in the definition for time code 613 Leave and is used only by Field Collection Areas on ICS time reporting. Included in 770 Administrative Leave is leave granted for inclement weather, declared emergencies, voting in certain locations, jury duty, appearing in civil court as a witness, military leave, blood donation, 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 it is treated as a holiday, i.e. December 24th.

Note:

Furloughs and unpaid suspensions are charged to 740 LWOP on ICS. They are not counted at all on the Form 4872-B, Collection Daily Time Utilization Report, for A&I employees.

809 MISCELLANEOUS DIRECT (Field Collection Areas only)

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

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

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

Note:

During the ICS/ENTITY and CTRS end of month process, a formula is applied to hours reported to time code 809 which 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 (Field Collection Areas only)

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

Note:

During the ICS/ENTITY and CTRS end of month process, a formula is applied to hours reported to time code 810 which rolls the hours into direct case time codes 101 and 201, based on the number of TDAs and TDIs respectively in the group.

OTHER ICS and ENTITY INFORMATIONAL TIME CODES (Field Collection Areas 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) (Furlough)
750 Holiday
760 Non–Work Day
770 Administrative Leave

Exhibit 5.2.1-4 
ICS and ENTITY Time Code Translation Table (Field Collection Areas 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 Service
62D Reserved Reserved
62E Detail to Stakeholder Liaison Detail to Stakeholder Liaison
62F Detail to Disaster Relief Detail to Disaster Relief
62G Detail to Other Detail to Other
770 Administrative Leave 613 Administrative Leave
809 Miscellaneous Direct 101 TDA Direct and 201 TDI Direct
810 Assist RO 101 TDA Direct and 201 TDI Direct

Note:

During the ICS/ENTITY and CTRS end of month process, a formula is applied to hours reported to time code 810 which rolls the hours into direct case time codes 101 and 201, based on the number of TDAs and TDIs respectively in the group.

Exhibit 5.2.1-5 
Time Code Matrix for Field Collection Areas

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

  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 invalid

  3. Whether or not the time/action code tracks inventory in addition to time

    • INV = Inventory

      • Y = Yes for inventory

      • N = No inventory

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

Note:

The time code title may vary slightly from the NO-5000-23 (C-23), Collection Workload Indicators Report, due to space constraints in the title field on the C-23 report.

FY 2015 TIME CODE MATRIX FOR Field Collection Areas
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 Taxpayer Advocate N Y Y N Y
109 Summons N Y Y N N
120 CDP Related OICs N Y Y N Y
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 OVDI (Offshore 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 Refund Schemes N Y Y N Y
320 LB&I DAT (Distressed Asset Trust) N Y Y N Y
321 IRC § 6707A Penalty Assessment N Y Y N Y
322 UBS (United Bank Of Switzerland) N Y Y N Y
323 ATAT Estate and Gift N Y Y N Y
324-339 ATAT Reserved N Y Y N Y
360 Appeals N Y Y N N
361 MCAR (Mutual Collection Assistance Request) N Y Y N Y
362 Solution Saturday N Y 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
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/A&I 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 Flexi-Place Y Y Y Y N
623 Computer Downtime Y Y Y Y N
624 Identity Theft Y Y Y Y N
Detail In Y Y Y Y N
Detail Out (All Categories) Y Y Y Y N
Other Actions - Levies Systemically generated levies on ICS and revenue officer recordation of manually issued levies at End of Day (EOD).

Exhibit 5.2.1-6 
Time Code Matrix for Advisory (ADV)

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

  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 invalid

  3. Whether or not the time/action code tracks inventory in addition to time

    • INV = Inventory

      • Y = Yes for inventory

      • N = No inventory

  4. Other Actions data that are not assigned a time or operational code. Other Actions has no employee category identification.

Note:

The time code title may vary slightly from the NO-5000-23 (C-23), Collection Workload Indicators Report, due to space constraints in the title field on the C-23 report.

FY 2015 TIME CODE MATRIX FOR ADVISORY (ADV)
TIME CODE and TITLE C PP P M INV
101 TDA Direct Case Y Y Y N N
102 Unassigned Del Acct Y Y Y N Y
106 OIC Y Y Y N N
107 Taxpayer Advocate Y Y Y N Y
108 Total ALS Y Y Y N Y
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
138 Pre-Suit Reviews Y Y Y N Y
139 Petitions For Remission 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 Insolvency Y Y Y N Y
114 Total Discharge/Foreclosure 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 Redemptions Y Y Y N Y
146 Judicial Foreclose Y Y Y N Y
147 Non-Judicial Foreclosure Y Y Y N Y
148 Lien Priority Other Y Y Y N Y
149 Certificates Of Non-Attachment 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-ICS Y Y Y N Y
161 Pre-Seizure Review N N Y N Y
162 Seizure Processing Y Y Y N Y
163 Deeds/Records 21 Y Y Y N Y
164 Intervening/Surplus Y Y Y N Y
165 Acquired Property Y Y Y N Y
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 TFRP 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 Pay/4768 Y Y Y N Y
120 CDP RELATED OICs Y Y Y N Y
201 TDI Direct Case 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 Y Y Y N N
306 Local Outreach Y Y Y N N
362 Solution Saturday N Y 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
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 File Maintenance Y Y Y N N
505 Clerical Y Y Y N N
601 CPE Training Y Y Y Y N
602 RO/A&I 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 Flexi-Place Y Y Y Y N
623 Computer Down Time Y Y Y Y N
624 Identity Theft Y Y Y Y N
Detail In Y Y Y Y N
Detail Out Total Y Y Y Y N
Other Actions - Proof Of -Claim Employee recordation on Form 4872-B of Proofs of Claims worked during the month.

Exhibit 5.2.1-7 
Time Code Matrix for Insolvency (INS)

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

  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 invalid

  3. Whether or not the time/action code tracks inventory in addition to time

    • INV = Inventory

      • Y = Yes for inventory

      • N = No inventory

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

Note:

The time code title may vary slightly from the NO-5000-23 (C-23), Collection Workload Indicators Report, due to space constraints in the title field on the C-23 report.

FY 2015 TIME CODE MATRIX FOR INSOLVENCY (INS)
TIME CODE and TITLE C PP P M INV
101 TDA Direct Case Y Y Y N N
110 Total Lien Issues 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 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 Property Y Y Y N Y
113o Other Insolvency Y Y Y N Y
113p CH 15 Y Y Y N Y
113q ABC Assignments Y Y Y N Y
113r Receiverships Y Y Y N Y
113s Decedents 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
362 Solution Saturday N Y 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
505 Clerical Y Y Y N N
601 CPE Y Y Y Y N
602 RO/A&I 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 Flexi-Place Y Y Y Y N
623 Computer Downtime Y Y Y Y N
624 Identity Theft Y Y Y Y N
Detail In Y Y Y Y N
Detail Out Total Y Y Y Y N
Other Actions - Proofs Of Claim Employee recordation on Form 4872-B of Proofs of Claims worked during the month.

Exhibit 5.2.1-8 
End of Month (EOM) Processing Action Schedule for Field Collection Areas

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

END OF MONTH (EOM) PROCESSING ACTION SCHEDULE for Field Collection Areas
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 Field Collection Area 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; Field Collection Area group employees; IQA
Last Friday of reporting period (cutoff) Verify all employees' EOD is complete GM; group secretary; IQA
Monday-Wednesday after cutoff Complete time verification; approve and generate EOM files on ENTITY GM; group secretary
Monday - Wednesday after cutoff Validate 4872s by group after Wide Area Specialist (WAS) has completed group update; resolve error listings Virtual Territory Specialist (VTS)
Monday - Wednesday after cutoff Process group EOM files; provide any error listing to VTS for validation; validate group and area file; generate area file; notify CDA and provide narrative documentation Lead IQA / WAS
Wednesday after cutoff Run ENTITY Area Reports Lead IQA /WAS

Exhibit 5.2.1-9 
End of Month Processing Action Schedule for A&I

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

END OF MONTH PROCESSING ACTION SCHEDULE FOR A&I ONLY
DAY ACTIONS REQUIRED RESPONSIBLE PERSONS
Monday - Friday every week of the reporting period Record daily hours using Form 4872-B All employees in A&I
COB last Friday of the reporting period (cutoff) Finalize Form 4872-B submit to Group Clerk (CTRS Rollup user) All employees in A&I
Monday after cutoff Compile Group Form 4872-Bs CTRS Rollup User
Tuesday - Wednesday after cutoff Secure ICS inventory and other required feeder reports (AIS); input hourly and inventory data to CTRS Rollup; generate and print Rollup Group Form 4872; after GM approval, e-mail Rollup Group files to WAS CTRS Rollup User
Wednesday after cutoff Validate 4872s by group after WAS has completed group update; resolve error listings VTS (Insolvency only)
Wednesday after cutoff Process group EOM files; provide any error listing to VTS for validation; validate group and area file; generate area file; notify CDA and provide narrative documentation WAS

Exhibit 5.2.1-10 
Last Friday of Reporting Period and Number of Expected Hours (FY 2015, FY 2016, and FY 2017)

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 2015, FY 2016, and FY 2017)
FY 2015 FY 2016 FY 2017
Oct. 24, 2014 152 Oct. 30, 2015 152 Oct. 28, 2016 152
Nov. 21, 2014 152 Nov. 27, 2015 144 Nov. 25, 2016 144
Dec. 26, 2014 184 Jan. 01, 2016 184 Dec 30, 2016 192
Jan. 30, 2015 184 Jan. 29, 2016 152 Jan. 27, 2017 144
Feb. 27, 2015 152 Feb. 26, 2016 152 Feb. 24, 2017 152
Apr. 03, 2015 200 Apr. 01, 2016 200 Mar. 31, 2017 200
May. 01, 2015 160 Apr. 29, 2016 160 Apr. 28, 2017 160
May 29, 2015 152 May. 27, 2016 160 May 26, 2017 160
Jul. 03, 2015 192 Jul. 01, 2016 192 Jun. 30, 2017 192
Jul. 31, 2015 160 Jul. 29, 2016 152 Jul. 28, 2017 152
Aug. 28, 2015 160 Aug. 26, 2016 160 Aug. 25, 2017 160
Oct. 02, 2015 192 Sep. 30, 2016 192 Sep. 29, 2017 192

More Internal Revenue Manual