5.13.6  Field Insolvency/Embedded Quality Attribute Definitions

5.13.6.1  (10-30-2009)
Introduction

  1. This section describes Embedded Quality Review System (EQRS) and National Quality Review System (NQRS) documentation guidelines for Field Insolvency. Insolvency personnel must carefully and thoroughly document all activities undertaken and decisions made throughout the course of their investigations. Many parties access case files to obtain a clear picture of case issues and actions that have been taken or planned. NQRS reviewers are among these parties. These reviewers rely almost exclusively upon the case file and history documentation to determine adherence to NQRS attributes.

  2. The EQRS/NQRS review guidelines are based on the Internal Revenue Manual, handbooks, and other published procedural guidelines. Developers relied heavily on the same published procedures in drafting specific EQRS/NQRS documentation guidance for Field Insolvency employees.

5.13.6.2  (10-30-2009)
Header Fields

  1. The Header Fields are arranged into four Header Screens:

    • Review Information Header Screen

    • Case Information Header Screen

    • Process Measures Header Screen

    • Special Use Header Screen

  2. Review Information Header Screen will identify who, what, and when of the review. These fields will differ depending on the type of review (EQRS/NQRS).

    • Specialized product Review Group (SPRG)

    • Reviewer Name (EQRS Only)

    • Reviewer Number (NQRS Only)

    • Employee Name (EQRS Only)

    • Review Category (EQRS Only)

    • Reviewer Type

    • Review Type (EQRS Only)

    • Review Date

    • 1st Follow Up Date (EQRS Only)

    • Shared with Employee Date (EQRS Only)

    • Review Site

    • Received in National Review

    • Reviewer Assignment Date (NQRS Only)

    • Reviewer Received Date (NQRS Only)

    • Review Time (NQRS Only)

  3. The Case Information Header Screen is designed to capture specific information about the case being reviewed.

    • Taxpayer Name (EQRS Only)

    • TIN

    • Area (NQRS Only)

    • Territory (NQRS)

    • Group Number (EQRS Only)

    • Employee SEID (EQRS Only)

    • Case Grade (EQRS Only)

    • Employee Grade (EQRS Only)

    • Method of Closure

    • Closing Date

    • Docket/Case Number

  4. The Process Measures Header Screen is designed to capture information about processing times(s) for cases being reviewed.

    • Referral Basis (EQRS only)

    • Referral Date

    • Employee Assigned Date

    • Petition Date

    • POC prep Date

    • 341 Date

    • 341 Determination Date

    • Open on AIS Date

    • Initial Review Completed Date

    • Exempt/Abandoned /Excluded (EAE) Demand Sent Date

    • Request Distribution Date

    • Lien Release Request Date

    • CIO Transfer Date

    • Use Case Collateral/Adequate Protection Notice Sent Date

    • Conversion Date

    • Bar Date

    • Plan Filed Date

    • Confirmed Date

    • Court Dismissal Date

    • Begin Close Date

    • Closing Notice

    • Discharge Date

    • In-Business Entity

  5. The Special Use Header Screen contains three fields which will only be used during special reviews required by either local or headquarters management.

    • National Use

    • Local Use

    • HQ Tracking

5.13.6.3  (10-30-2009)
Accuracy

  1. The attributes along with their operational definitions are listed in this document. The latest revision of the Field Insolvency Embedded Quality Job Aid (document 12656) is the companion document to be used by reviewers. The Job Aid is structured to provide the essential information needed to rate each attribute during a case review. Each attribute in the Job Aid includes Critical Job Element (CJE) linkage, the operational definition, the job aid definition, points to consider, a rating guide explanation, reason codes, IRM references, and examples.

  2. This handbook is intended only as an aid to effective case documentation as it relates to EQRS/NQRS attributes. It is not a substitute for Collection IRMs and Handbooks which outline the required actions that are tracked by EQRS/NQRS case reviews. It must not be cited as an authority for taking specific collection actions; those can be based only on the official procedural guidelines.

  3. There are five categories of attributes that are used by both NQRS reviewers and field insolvency managers in the EQRS process; these are Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. The aspects are grouped, in order to produce summary reports that focus on these specific areas of performance. There are twenty-four attributes used by NQ reviewers and eight additional attributes used by Managers. Those used by managers only will be identified in the following sections as Manager's Review Only

5.13.6.4  (10-30-2009)
Category One: Timeliness

  1. Five attributes fall within the Timeliness category. One is used by managers only.

5.13.6.4.1  (10-30-2009)
Attribute 504: Timely Follow-up Actions

  1. Operational Definition – Use this field to identify if the employee took timely follow-up actions when the taxpayer failed to meet established deadlines.

5.13.6.4.2  (10-30-2009)
Attribute 505: Timely Employee Actions

  1. Operational Definition - Use this field to identify whether the employee took timely actions.

5.13.6.4.3  (10-30-2009)
Attribute 506: Timely Closing Actions

  1. Operational Definition - Use this field to identify if the case was closed timely after all necessary actions were taken and case information secured.

5.13.6.4.4  (10-30-2009)
Attribute 507: Planning and Scheduling (Manager’s Review Only)

  1. Operational Definition - Use this field to identify if the employee effectively planned and scheduled work with the focus on moving the case toward resolution.

5.13.6.4.5  (10-30-2009)
Attribute 508: Stay/Discharge Actions

  1. Operational Definition - Use this field to identify if the employee took timely action to resolve any violations of the automatic stay or discharge injunction including levy releases and the inappropriate filing of Notice of Federal Tax Lien.

5.13.6.5  (10-30-2009)
Category Two: Professionalism

  1. Six attributes fall within the Professionalism category. Two are used by managers only.

5.13.6.5.1  (10-30-2009)
Attribute 600: Clear Action Dates

  1. Operational Definition - Use this field to determine if the employee clearly communicated to the taxpayer a specific date for required action(s).

5.13.6.5.2  (10-30-2009)
Attribute 601: Clear Taxpayer Expectations

  1. Operational Definition - Use this field to determine if the employee clearly communicated expectations to the taxpayer.

5.13.6.5.3  (10-30-2009)
Attribute 602: Advised of Consequences

  1. Operational Definition - Use this field to determine if the employee clearly communicated the possible consequences if the taxpayer fails to comply with the employee request.

5.13.6.5.4  (10-30-2009)
Attribute 603: Problem Solving and Analytical Skills

  1. Operational Definition - Use this field to determine if problem solving and analytical skills were used, taking into consideration the customer’s point of view when attempting to reach successful resolution to issues/case.

5.13.6.5.5  (10-30-2009)
Attribute 604: Meet and Deal (Manager's Review Only)

  1. Operational Definition - Use this field to determine if oral communication with customers was firm, businesslike and professional.

5.13.6.5.6  (10-30-2009)
Attribute 605: Clear/Professional Written Communication (Manager’s Review Only)

  1. Operational Definition - Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.

5.13.6.6  (10-30-2009)
Category Three: Customer Accuracy

  1. One attribute falls within the Customer Accuracy category.

5.13.6.6.1  (10-30-2009)
Attribute 800: Customer Impact

  1. ) Operational Definition - Use this field to identify if the employee took the appropriate action to arrive at a correct and complete tax/case resolution with no material adverse impact on the customer.

5.13.6.7  (10-30-2009)
Category Four: Regulatory/Statutory Accuracy

  1. Six attributes fall within the Customer Accuracy category. Two are used by managers only.

5.13.6.7.1  (10-30-2009)
Attribute 609: Confidentiality

  1. Operational Definition - Use this field to determine if the employee protected the confidentiality of the taxpayer and/or taxpayer information.

5.13.6.7.2  (10-30-2009)
Attribute 610: Identified/Provided Taxpayer Rights or Statutory Letters

  1. Operational Definition - Use this field to identify if the employee appropriately identified, addressed, and/or provided appeal rights or statutory letters.

5.13.6.7.3  (10-30-2009)
Attribute 611: Statute Procedures/ASED CSED (Manager’s Review Only)

  1. Operational Definition - Use this field to identify if the employee addressed statute issues (ASED/CSED) and followed statute procedures.

5.13.6.7.4  (10-30-2009)
Attribute 711: Interest Computation

  1. Operational Definition - Use this field to determine if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of interest as required.

5.13.6.7.5  (10-30-2009)
Attribute 713: Proof of Claim Preparation

  1. Operational Definition - Use this field to identify if the employee reviewed tax account information, correctly determined the taxpayer's legal requirement for filing delinquent returns, secured the necessary information to compute the tax liability for any unfiled returns and accurately classified tax, penalty and interest in order to submit claims to collect taxes and returns in bankruptcy litigation.

5.13.6.7.6  (10-30-2009)
Attribute 714: Request for Litigation Support (Manager’s Review Only)

  1. Operational Definition - Use this field to identify if the employee communicated all relevant and necessary facts and assumptions relating to bankruptcy litigation to Area Counsel and/or the US Attorney.

5.13.6.8  (10-30-2009)
Category Five: Procedural Accuracy

  1. Fourteen attributes fall within the Procedural accuracy category. Four are used by managers only.

5.13.6.8.1  (10-30-2009)
Attribute 105: Pre-Contact/Initial Case Analysis

  1. Operational Definition - Use this field to identify if the employee reviewed the case file information, prior case history if available, and other sources, prior to initial contact, to determine the next step or plan of action.

5.13.6.8.2  (10-30-2009)
Attribute 109: Complete Research - Appropriate Locator Source (Manager’s Review Only)

  1. Operational Definition - Use this field to identify if the employee properly researched internal/external and/or third party sources.

5.13.6.8.3  (10-30-2009)
Attribute 202: Compliance on Initial Contact

  1. Operational Definition - Use this field to determine if the employee addressed all filing and/or paying requirements during initial face to face or telephonic contact as established by IRM guidelines.

5.13.6.8.4  (10-30-2009)
Attribute 204: Trust Fund Recovery Penalty (TFRP) Process

  1. Operational Definition - Use this field to determine if the employee began the TFRP investigative process, during initial contact, within established IRM guidelines.

5.13.6.8.5  (10-30-2009)
Attribute 401: Field Visitation (Manager’s Review Only)

  1. Operational Definition - Use this field to identify if the employee conducted work at the appropriate location.

5.13.6.8.6  (10-30-2009)
Attribute 410: Lien Determination/Filing

  1. Operational Definition - Use this field to identify if the employee followed appropriate Lien Determination/Filing procedures.

5.13.6.8.7  (10-30-2009)
Attribute 412: Determine/Discuss Cause and Cure

  1. Operational Definition - Use this field to verify that the employee addressed the cause and cure of the taxpayer's delinquency.

5.13.6.8.8  (10-30-2009)
Attribute 416: Appropriate Enforcement Tools (Manager’s Review Only)

  1. Operational Definition - Use this field to determine if the employee considered and when applicable, used the appropriate enforcement tools, e.g. levy, suits, alter ego.

5.13.6.8.9  (10-30-2009)
Attribute 422: On-going Compliance

  1. Operational Definition - Use this field to identify if the employee, after initial contact, monitored the taxpayer’s full compliance with all filing and paying obligations.

5.13.6.8.10  (10-30-2009)
Attribute 423: Financial Analysis Use of Cash Collateral, Adequate Protection and Plan Review

  1. Operational Definition - Use this field to identify if employee reviewed debtor’s pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.

5.13.6.8.11  (10-30-2009)
Attribute 424: Compliance with Court Local Rules (Manager’s Review Only)

  1. Operational Definition - Use this field to determine if the employee correctly identified and applied local court rules.

5.13.6.8.12  (10-30-2009)
Attribute 702: Employee Case/History Documentation

  1. Operational Definition - Use this field to identify if the employee completed the required case history/case documentation per IRM guidelines including accurate, clear and concise preparation of internal documents.

5.13.6.8.13  (10-30-2009)
Attribute 715: AIS Systems Management

  1. Operational Definition - Use this field to identify if the employee resolved errors generated when using the various automated sub-systems of AIS which include Automated Discharge System (ADS), Plan Monitoring, and Electronic Proof of Claim (EPOC).

5.13.6.8.14  (10-30-2009)
Attribute 716: Case Closing Actions

  1. Operational Definition - Use this field to identify if the actions taken to dispose of the case were consistent with the facts and circumstances of the case as reflected in the case file.


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