Part 5. Collecting Process

Chapter 13. Collection Quality Measurement

Section 7. Advisory Embedded Quality Attribute Definitions (Cont. 1)

5.13.7  Advisory Embedded Quality Attribute Definitions (Cont. 1)

5.13.7.2 
Lien Certificate Attributes Overview

5.13.7.2.6 
Managerial Review Attributes

5.13.7.2.6.7  (08-31-2010)
Attribute 615: Customer Outreach

  1. Operational/Job Aid Definition - Use this field to determine if the employee effectively presents technical subject matter to internal and external customers.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee presentation is complete and understandable.

    2. Rate this attribute "No" if the presentation contained terms or acronyms normally not understandable by the audience, does not adequately address the issues intended, contains excessive errors in speech or grammar, and/or is incomplete.

5.13.7.2.6.8  (08-31-2010)
Attribute 709 Case File Folder

  1. Operational Definition – Use this field to determine if the employee properly prepared and assembled the case file.

  2. Job Aid Definition – The purpose of this attribute is to assess whether the employee took all necessary actions to build the case file and included all documentation necessary to support the disposition.

  3. Rating Guide Explanation

    1. This attribute will be rated "Yes" if documentation necessary to support the disposition of the case is included in the case file.

    2. This attribute will be rated "No" if the documentation required for the type of case disposition is not included in the case file. Specifics as to the documentation that is missing should be identified in the attribute narrative.

5.13.7.2.6.9  (08-31-2010)
Attribute 717: Advisory Systems Management

  1. Operational/Job Aid Definition – Use this field to assess how the employee manages Advisory automation systems.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" when the employee correctly updated ICS, ATFR, or AOIC.

    2. Rate this attribute "No" when the employee fails to correctly update ICS, ATFR, or AOIC.

    3. Rate this attribute "N/A" if updating ICS and other systems is not the employee’s duty.

5.13.7.3  (08-31-2010)
Trust Fund Recovery Penalty (TFRP)/Control Point Monitoring (CPM) Job Aid

  1. This sub-section provides the EQ attributes for the Control Point Monitoring (CPM) process for the assessment of Trust Fund Recovery Penalty (TFRP) for responsible officers.

5.13.7.3.1  (08-31-2010)
Category One: Timeliness

  1. Five attributes fall within the Timeliness category. Only one of the five attributes, Attribute 507, Planning and Scheduling, falls within the "manager only" category at the end of this subsection.

5.13.7.3.1.1  (08-31-2010)
Attribute 107: Timely Initial Actions

  1. Operational/Job Aid Definition - Use this field to determine if the employee completed an initial analysis and took the necessary actions within established timeframes of the date of the receipt of the case.

  2. Rating Guide Explanation

    1. Required research will be gathered from sources based on the individual circumstances of the case and throughout case progression. IRM requirements should be reviewed to determine the specific research requirements based on the case disposition.

    2. Rate this attribute "Yes" if the employee completed initial analysis of the submitted documents timely after the case has been added to ICS.

    3. Rate this attribute "Yes" if the employee determined that there was a need for additional information timely.

    4. Rate this attribute "Yes" if the employee made a timely decision after receipt of all information necessary to process the TFRP file to Service Center if a complete file was received.

    5. Rate this attribute "Yes" if the employee made a timely decision to process the case to Appeals, or issue a Form 5942, Reviewer's Report, to the originator for more information.

    6. Rate this attribute "No" if the employee failed to meet the time limits established under points to remember.

    7. This attribute will always be rated "Yes" or "No."

    8. This attribute is always rated for NQRS.

5.13.7.3.1.2  (08-31-2010)
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.

  2. Job Aid Definition - Use this field to identify if the employee took timely follow-up actions when the taxpayer/POA/third party failed to meet established deadlines.

  3. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee took follow-up actions timely after the customer missed an action date.

    2. Rate this attribute "No" if the employee failed to take follow-up action timely after the customer missed an action date.

    3. Employees are permitted to grant extensions to deadlines when the taxpayer makes reasonable requests. However, the repeated granting of extensions or the granting of extensions where the taxpayer’s request is not reasonable and which serve to unnecessarily impede the resolution of the case should be rated "No."

    4. This attribute will be rated "N/A" if the employee did not establish any deadlines during customer contact and/or the customer complied by deadline given.

5.13.7.3.1.3  (08-31-2010)
Attribute 505: Timely Employee Actions

  1. Operational Definition – Use this field to identify whether the employee took timely actions to meet the needs of the taxpayer/POA.

  2. Job Aid Definition - Use this field to identify whether the employee took timely actions to meet the needs of the taxpayer/POA/third party.

    Note:

    Do not rate the timeliness of follow-up actions after a taxpayer/POA/applicant/third party fails to meet a deadline under Attribute 505. That will be rated under Attribute 504 -Timely Follow-up Actions.

  3. Rating Guide Explanation

    1. Rate this attribute "Yes" if the case history shows that, upon receipt of case information or customer inquiries, the employee reviewed and acted upon the information within prescribed timeframes.

    2. Rate this attribute "No" if, after receipt of information or inquiries, there was no action taken based upon its receipt or actions were not taken timely.

    3. Rate this attribute "No" when there are inappropriate or unexplained gaps in activity.

    4. This attribute will be rated "N/A" when the case history discloses circumstances that prevented timely completion of the action.

5.13.7.3.1.4  (08-31-2010)
Attribute 506: Timely Closing Actions

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

  2. Do not rate whether or not the closure method was correct. That is rated under Attribute 716.

  3. Rating Guide Explanation

    1. This attribute must be rated for all closed cases reviewed. Cases that are closed without all necessary actions being taken or all required documentation being secured, should be captured/rated under other attributes, i.e., Attribute 426 - Review Procedures.

    2. Rate this attribute "Yes" if the employee closed the case within 10 calendar days of securing the last information needed and/or of taking the final required action that moves the case to the point of closure. This includes systemic case closures and any actions required by the employee as part of this process.

    3. Rate this attribute "No" if the employee has secured all information needed to close the case but delays preparing the closing documents for case disposition.

    4. Rate this attribute "N/A" if the case is not ready for closure or if it was a systemic closure not requested by the employee.

      Note:

      This attribute rates case actions related to closing the case only. Other issues surrounding a lack of timeliness by an employee to take follow-up actions or actions to move cases toward resolution should be rated under Attributes 504 - Timely Follow-up Actions, and/or 505 - Timely Employee Actions, as appropriate.

5.13.7.3.2  (08-31-2010)
Category Two: Professionalism

  1. Six attributes fall within the Professionalism category. Three of the attributes, Attributes 604 - Meet and Deal, Attribute 614 - Technical Guidance, and Attribute 615 - Customer Outreach, fall within the "manager only" category at the end of this subsection.

5.13.7.3.2.1  (08-31-2010)
Attribute 601: Clear Taxpayer Expectations

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

  2. Job Aid Definition - This attribute’s purpose is to rate whether or not the employee established clear actions for the taxpayer/POA/third party to take.

  3. Rating Guide Explanation

    1. For all contacts, including face to face and telephone, this attribute will be rated "Yes" if the history is documented via the ICS Picklist option - Deadline Communicated or with a summary statement referencing the expectations and the specific action date.

    2. If a new deadline date is established, specific expectations must be repeated and documented in the same manner as the original one.

    3. This attribute will be rated "No" if the employee failed to provide the customer with a clear action date, and document same as described above.

    4. Rate this attribute "No" if the employee failed to clearly communicate expectations to the customer. Using jargon, in and of itself, does not constitute a "No" rating, unless it clearly caused or contributed to taxpayer confusion.

    5. This attribute will be rated "N/A" if no action is expected of the taxpayer or no contact is made.

5.13.7.3.2.2  (08-31-2010)
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.

  2. Job Aid Definition – The purpose of this attribute is to assess whether or not the Advisory employee developed a logical approach to working the Advisory case assignment by considering the customer’s point of view while balancing the interests of the government, anticipating potential problems, taking actions to avoid those problems, weighing the different options available and selecting the one(s) that produce(s) the desired results.

  3. Rating Guide Explanation

    1. If the employee used analytical skills and addressed points raised by the customer/taxpayer during case discussions or through correspondence, this attribute will be rated "Yes."

    2. If the employee attempted to use these skills but was thwarted by the customer/taxpayer because, for example, he or she was unwilling to consider compromise, or simply not interested in resolving their situation, this attribute will also be rated "Yes."

    3. If the employee makes no attempt to consider issues advanced by the customer/taxpayer, analyze the situation and/or rushes to conclusions, this attribute will be rated "No."

    4. Rate this attribute "N/A" if no areas of disagreement were raised by the taxpayer/POA/ third party/revenue officer.

5.13.7.3.2.3  (08-31-2010)
Attribute 605: Clear/Professional Written Communication

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

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if correspondence is complete, written in understandable language and contains no critical errors.

    2. Rate this attribute "No" if the correspondence contains terms or acronyms normally not understandable by persons not employed by the Service, does not adequately address the issue(s) intended, or contains excessive errors in grammar, spelling, or punctuation.

    3. Rate this attribute "No" if the internally prepared document contains critical errors or is incomplete to the extent that it is unprocessable.

    4. The attribute is rated "N/A" if there was no correspondence from the employee to the customer or if there were no internal documents prepared by the employee.

5.13.7.3.3  (08-31-2010)
Category Three: Customer Accuracy

  1. One attribute falls within the Customer Accuracy category.

5.13.7.3.3.1  (08-31-2010)
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.

  2. Job Aid Definition – The purpose of this attribute is to rate whether or not the employee took the appropriate actions throughout the life of the case to arrive at a correct and complete case resolution with no material adverse impact on the customer. This attribute considers errors already rated on the case from the CUSTOMER PERSPECTIVE ONLY.

  3. Enforcement action(s) driven by the facts and circumstances of the case, that are properly executed, do NOT constitute material adverse impact to the customer.

  4. Rating Guide Explanation

    1. This attribute should be rated "Yes" when all other attributes measured in the review are rated "Yes" (or "N/A" ), i e. a perfect score and the employee took the appropriate action(s) to arrive at an overall correct case resolution with no material adverse impact to the taxpayer.

      Note:

      It is possible to rate this attribute "Yes" even though other attributes may have been rated "No." (The case does not need to have a "perfect score" in order to assign a "Yes" rating to this attribute.)

    2. Two conditions must be met for the Customer Accuracy attribute to be rated "No." First, error(s) must have been charged on other attributes and secondly, one or more of the error(s) must have caused a significant negative customer impact.

    3. The key is to determine if the "No" rating(s) on other attributes resulted in material adverse impact on the taxpayer. If not, then rate Attribute 800 as "Yes."

    4. Do not use Attribute 800 to rate the correctness of the disposition method (Attribute 716) or to delineate all of the case flaws unless they are the error(s) that resulted in the negative taxpayer impact. Use the Case Summary field to summarize overall case quality, including strengths and weaknesses.

    5. This attribute should be rated "No" when the employee did not take the appropriate action(s), which resulted in an incorrect tax/case resolution with material impact to the taxpayer.

    6. Select the attribute(s) rated "No" that are "driving" or causing the error in Customer Accuracy. Remember Attribute 800 cannot be rated "No" unless at least one other attribute is rated "No." There is no limit to the number of drivers that can be selected but at least one driver must be selected whenever Attribute 800 is coded "No." Next, select the primary attribute driving the error.

    7. This attribute is required for all evaluative reviews and is discretionary, though strongly encouraged, for targeted reviews.

    8. "N/A" is not an option for National Review staff.

5.13.7.3.4  (08-31-2010)
Category Four: Regulatory/Statutory Accuracy

  1. Two attributes fall within the Regulatory/Statutory Accuracy category, and Attribute 611, Statute Procedures ASED/CSED, falls within the "manager only" category at the end of this subsection.

5.13.7.3.4.1  (08-31-2010)
Attribute 609: Confidentiality

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

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee secured and/or verified the proper taxpayer authorization before making any disclosure of return or return/case information to a representative or third party. Also rate this attribute "Yes" when the only contact or communication on the case was with the taxpayer and no tax returns or case information was made available for unauthorized public inspection.

    2. Rate this attribute "No" if the employee did not secure and protect the taxpayer’s returns/case information or verify authorization before disclosing case information.

    3. This attribute is seldom rated "N/A." Protection of taxpayer confidentiality is always required.

    4. Unless there are indications in the file that clearly point to the fact that a taxpayer’s confidentiality was violated, this attribute is generally rated "Yes."

    5. This attribute is always rated by NQRS.

5.13.7.3.5  (08-31-2010)
Category Five: Procedural Accuracy

  1. Nine attributes fall within the Procedural Accuracy section, three of which are in the "manager only" category at the end of this section. They are Attributes 110 - Inventory Management, 709 - Case File Folder, and 717 - Advisory Systems Management.

5.13.7.3.5.1  (08-31-2010)
Attribute 105: Pre-Contact/Initial Analysis

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

  2. Job Aid Definition - The purpose of this attribute is to determine if the initial review and analysis, including an analysis of IDRS is appropriate to the facts and circumstances of the case.

  3. Rating Guide Explanation

    1. While it is not necessary to document an item by item listing of everything that was checked or analyzed, the file should show that an analysis was conducted and that relevant pre-contact factors required by the IRM were recognized and, when present, included in the employee’s contact or investigative actions.

    2. Rate this attribute "Yes" if the employee correctly documented the case file with pre-contact procedures appropriate to the facts of the case.

    3. Rate this attribute "No" if actions taken on initial contact failed to take into account facts present in the file at receipt.

    4. This attribute is always required for NQRS. Managers may rate this attribute "N/A" if the case was received from another employee with all necessary contact actions already completed.

5.13.7.3.5.2  (08-31-2010)
Attribute 403 Tax Law Research

  1. Operational/Job Aid Definition – Use this field to identify if the employee conducts proper research using code, Regulations, IRS publications and other available sources.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee conducted the appropriate research when warranted.

    2. Rate this attribute "No" if the facts and circumstances suggest that appropriate research would have facilitated case progress but it was not conducted or completed.

    3. Although this attribute is rated in most instances of in-process or closed case reviews, an "N/A" is possible if research was not needed.

5.13.7.3.5.3  (08-31-2010)
Attribute 700: Appropriate Approval

  1. Operational/Job Aid Definition: Use this field to determine if appropriate approvals were secured based on the type of closure.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the appropriate approval was requested and a copy of the document(s) are in the case file.

    2. Rate this attribute "No" if the appropriate approval was not secured or a copy is not in the file.

    3. Rate this attribute "N/A" if there was no approval required for the case.

5.13.7.3.5.4  (08-31-2010)
Attribute 702: Employee Case History/Documentation

  1. Operational/Job Aid 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.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee maintained the case history and documentation sufficient for the purposes noted above.

    2. Rate this attribute "No" if the employee failed to maintain the case history and documentation sufficient for the purposes noted above.

    3. This attribute is always rated for NQRS.

5.13.7.3.5.5  (08-31-2010)
Attribute 402: Employee Case History/Documentation

  1. Operational/Job Aid 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.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee maintained the case history and documentation sufficient for the purposes noted above.

    2. Rate this attribute "No" if the employee failed to maintain the case history and documentation sufficient for the purposes noted above.

    3. This attribute is always rated by NQRS.

5.13.7.3.5.6  (08-31-2010)
Attribute 716: Case Closing Actions

  1. Operational/Job Aid 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.

  2. Rating Guide Explanation

    1. The case file documentation should show that the case conforms to the applicable criteria for the case closing method that was chosen. Use this attribute only to gauge whether or not the employee chose the correct disposition method. It is intended to be an assessment of how the case was closed not the accuracy or completeness of actions leading up to the closing.

    2. Rate this attribute "Yes" when the method of disposition is consistent with the facts of the case.

    3. Rate this attribute "No" when the method of case disposition is inconsistent with the facts.

    4. Rate this attribute "N/A" on open-case reviews. This attribute is applicable only on closed cases, proposed closures that have been routed to the manager, or cases remaining open but should have been closed based on the facts.

    5. This attribute will always be rated by NQRS.

5.13.7.3.6  (08-31-2010)
Managerial Review Attributes

  1. There are eight attributes used only in managerial reviews that do not apply to NQRS.

5.13.7.3.6.1  (08-31-2010)
Attribute 110: Inventory Management

  1. Operational/Job Aid Definition – Use this field to determine if the employee resolved inventory management issues within established guidelines.

  2. Rating Guide Explanation

    1. The attribute is rated "Yes" if the employee’s oral communications are firm, businesslike, professional, clear, and concise.

    2. The attribute is rated "No" if the employee’s oral communications are discourteous, unprofessional, or the employee does not use tact.

    3. The attribute is rated "N/A" when the manager has not directly observed the employee’s interactions with internal or external customers.

5.13.7.3.6.2  (08-31-2010)
Attribute 507: Planning and Scheduling

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

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee effectively planned and took appropriate case actions that moved the case toward resolution.

    2. Rate this attribute "No" if the employee failed to plan and take effective actions that would move the case toward resolution.

    3. Rate this attribute "N/A" if the case was resolved without any need for action on the part of the employee.

5.13.7.3.6.3  (08-31-2010)
Attribute 604: Meet & Deal (Manager Review Only)

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

  2. Rating Guide Explanation

    1. The attribute is rated "Yes" if the employee’s oral communications are firm, businesslike, professional, clear, and concise.

    2. The attribute is rated "No" if the employee’s oral communications are discourteous, unprofessional, or the employee does not use tact.

    3. The attribute is rated "N/A" when the manager has not directly observed the employee’s interactions with internal or external customers.

5.13.7.3.6.4  (08-31-2010)
Attribute 611: Statute Procedures/ASED/CSED

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

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if appropriate actions were taken when a statute issue was present.

    2. Rate this attribute "No" if the employee failed to properly address statute issues.

    3. Rate this attribute "N/A" if no statute issues were present.

5.13.7.3.6.5  (08-31-2010)
Attribute 614: Technical Guidance

  1. Operational/Job Aid Definition - Use this field to determine if the employee accurately provides customers/employees technical guidance.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" when the employee provided information or technical advice that was complete, understandable and technically correct.

    2. Rate this attribute "No" if the employee gave written or verbal advice that was incorrect or did not adequately address the issues.

    3. Rate this attribute "N/A" if no guidance was issued or observed.

5.13.7.3.6.6  (08-31-2010)
Attribute 615: Customer Outreach

  1. Operational/Job Aid Definition - Use this field to determine if the employee effectively presents technical subject matter to internal and external customers.

  2. Rating Guide Explanation

    1. Rate this attribute "Yes" if the employee is complete and understandable.

    2. Rate this attribute "No" if the presentation contains terms or acronyms normally not understandable by the audience, does not adequately address the issues intended, contains excessive errors in speech or grammar, or is incomplete.

5.13.7.3.6.7  (08-31-2010)
Attribute 709: Case File Folder

  1. Operational Definition – Use this field to determine if the employee properly prepared and assembled the case file.

  2. Job Aid Definition – The purpose of this attribute is to assess whether the employee took all necessary actions to build the case file and included all documentation necessary to support the disposition.

  3. Rating Guide Explanation

    1. This attribute will be rated on every case.

    2. This attribute will be rated "Yes" if documentation necessary to support the disposition of the case is included in the case file.

    3. This attribute will be rated "No" if the documentation required for the type of case disposition is not included in the case file. Specifics as to the documentation that is missing should be identified in the attribute narrative.

5.13.7.3.6.8  (08-31-2010)
Attribute 717: Advisory Systems Management

  1. Operational Definition – Use this field to assess how the employee manages Advisory automation systems.

  2. Job Aid Definition – The purpose of this attribute is to assess how well the employee utilizes available information sources including tax account systems, DI, ATFR, IDRS, CFOL, ICS, AOIC, ALS, AIS and other automated systems. Failure to use automated systems according to the user guide and IRM, results in needless manual monitoring, poor use of resources, and other problems.

  3. Rating Guide Explanation

    1. Rate this attribute "Yes" when the employee correctly updated ICS, ATFR.

    2. Rate this attribute "No" when the employee fails to correctly update ICS, ATFR.

    3. Rate this attribute as a "No." The employee failed to update ATFR/CPM with accepted date.

    4. Rate this attribute "N/A" if updating ICS and other systems is not the employee’s duty.


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