Part 1. Organization, Finance, and Management

Chapter 4. Resource Guide for Managers

Section 53. Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid

1.4.53 Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid

Manual Transmittal

October 04, 2019

Purpose

(1) This transmits IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid.

Material Changes

(1) IRM title was changed to properly reflect current organization under Civil Enforcement Advice and Support Operations (CEASO).

(2) Throughout this IRM section, organizational names and titles have been changed as appropriate.

(3) Throughout this IRM section, references to flexiplace are replaced with telework.

(4) IRM 1.4.53.1, Program Scopes and Objectives, incorporated program scopes and objectives in compliance with IRM 1.11.2, Internal Revenue Manual (IRM) Process standards.

(5) IRM 1.4.53.2, Administrative Guidelines for Managers, updated IRM references and web resources.

(6) IRM 1.4.53.3, General Managerial Responsibilities, updated IRM reference.

(7) IRM 1.53.3.1, IDRS and ICS Security, incorporated existing guidance about managerial responsibilities and included Collection Automation Support and Security (CASS) as the organization responsible for IDRS security.

(8) IRM 1.4.53.3.2, Managing Employees Using Telework, or in Remote Locations, and/or Multiple Post of Duty, replaced references to flexiplace with telework and included the three forms of telework with their definitions.

(9) IRM 1.4.53.3.7, Integrated Data Retrieval System (IDRS), updated citations, new organizational name and clarify manager’s responsibility for internal controls.

(10) IRM 1.4.53.4, Role of the CEASO Manager, renamed section to new organizational name, added a weekly review of employee’s EOD requirements in ICS, clarification as to what is considered a 7114 meeting and updated IRM references.

(11) IRM 1.4.53.4.1, Performance Evaluations, updated IRM references and web resources.

(12) IRM 1.4.53.4.2, Discipline and Disciplinary Actions, clarified manager’s responsibilities for disciplinary actions.

(13) IRM 1.4.53.4.3, Recognitions and Awards, replaced Strategic Human Resources with Human Capital.

(14) IRM 1.4.53.4.4, Employee Performance File (EPF) and Drop File, clarified guidance about paper forms to be maintained in the EPF.

(15) IRM 1.4.53.4.4.1, Employee Development/Training, revised title and section to update manager’s roles and responsibilities in the area of employee development.

(16) IRM 1.4.53.4.5, Working with NTEU, updated National Agreement link and included information about the 5 days notification for 7114 meetings.

(17) IRM 1.4.53.4.6.6, Managerial Reports, updated to add the need for timely review of reports; included the Overage Unpostable Control Base report.

(18) IRM 1.4.53.4.6.6.1 (4), ICS Reports, removed references to case types (Bal Due, Del Ret, OI) and included Non-Field Other investigation (NFOI) in the current inventory cases ICS report.

(19) IRM 1.4.53.4.6.6.2, ENTITY Reports, replaced reference to Collection Field function (CFf) with Field Collection (FC) and deleted content regarding other uses for ENTITY.

(20) IRM 1.4.53.4.6.6.4, Collection Time Reporting System (CTRS) Monthly Reports, updated EOD employee responsibilities, CEASO Wide Area Specialist’s responsibilities with Collection Time Reporting System (CTRS); deleted content regarding Form 4872b, as it is no longer utilized and deleted outdated AIQ reference. Updated IRM reference link.

(21) IRM 1.4.53.4.6.7.1, Permanent Record Files, added new subsection for procedures for permanent record of sales.

(22) IRM 1.4.53.4.6.8.3, RSED Issues on Claims for Refund, added new subsection for review of statute expiration date on claims for refund.

(23) IRM 1.4.53.4.6.8.4, Monitoring Trust Fund Recovery Penalty (TFRP) Investigations, added reports available through the Automated Trust Fund Recovery application.

(24) IRM 1.4.53.4.6.8.5, Remittance Control Reviews, added new subsection for procedures regarding remittance controls reviews.

(25) IRM 1.4.53.4.7, Reviews, updated references to Embedded Quality attributes and reviews, removed references to IRM 5.13.2. as it is obsolete and being replaced by EQ website, updated EQRS consistency reviews from quarterly to annually to be consistent with IRM 1.4.50 and added reference to conducting annual case reviews.

(26) IRM 1.4.53.4.7.1, Case Reviews, added language about annual case reviews, added a time frame for follow-up reviews, removed duplicate language about providing review narrative to employee within 15 work days, added note about systemically generated histories in ICS and replaced Morning After Reviews references with Time Utilization Reviews.

(27) IRM 1.4.53.4.8, Embedded Quality (EQ), updated IRM reference and link.

(28) IRM 1.4.53.4.9, Functional Reviews, updated IRM citation.

(29) IRM 1.4.53.4.10, Case Documentation, revised to include use of the Integrated Collection System to record case documentation and the need to make entries in chronological order.

(30) IRM 1.4.53.5, Protecting Taxpayer Rights, updated taxpayer rights to conform with language in other IRM sections, updated resources and links.

(31) IRM 1.4.53.5.1, Fair Debt Collection Practices, updated IRM citation and resources.

(32) IRM 1.4.53.6, CEASO Groups and Workload, updated organizational name, removed the National Quality Review Groups and added Restitution-Based Assessment (RBA) Group to the CEASO organization.

(33) IRM 1.4.53.6.1, Traditional Advisory Group Workload, replaced Collection Field function (CFf) references with Field Collection (FC), updated IRM citations, moved (9) about advisory’s probation responsibilities to new section IRM 1.4.53.6.6, Restitution-Based Assessment (RBA) Group and added advisory’s responsibility for Petition for Remission (PFR) cases.

(34) IRM 1.4.53.6.2, Estate Tax Group, clarified Estate Tax group’s responsibilities.

(35) IRM 1.4.53.6.2.1, Estate Tax Liens, clarified Estate Tax group’s responsibilities for estate tax liens.

(36) IRM 1.4.53.6.2.2, Extensions of Time to Pay Estate Taxes, clarified Estate Tax group’s responsibility when a taxpayer appeals an extension of time to pay estate taxes.

(37) IRM 1.4.53.6.3, National Quality Review Groups, removed this section as the group currently belongs to Quality and Technical Support and not the CEASO organization. Renumbered subsequent sections.

(38) IRM 1.4.53.6.3, Independent Administrative Reviewer (IAR)Group and related sections, updated title to include the word administrative and updated IRC code reference from IRC 7122 (d) to 7122 (e).

(39) IRM 1.4.53.6.4, Property Appraisal and Liquidation Specialty Groups (PALS), updated link, time code and added specific time frame to update sale reports.

(40) IRM 1.4.53.6.5, Restitution-Based Assessment Group, new section added to include advisory’s responsibilities on Probation and Restitution-Based Assessment (RBA) cases.

(41) IRM 1.4.53-1, CEASO Group Managers’ EQRS Review of Documents, Form 6850 and Narrative, General Guide, revised to have language consistent with the Collection Group Manager’s Operational Aid in IRM 1.4.50-6.

(42) Various editorial changes were made throughout this IRM for clarification; links, web resources and cross-reference citations were added, removed or revised as appropriate.

Effect on Other Documents

This material supersedes IRM 1.4.53 dated August 20, 2010.

Audience

Small Business/Self-Employed, Field Collection, Civil Enforcement Advice and Support Operations, Advisory and Property Appraisal and Liquidation Specialist Group Managers

Effective Date

(10-04-2019)

Nikki C. Johnson
Director, Collection Policy

1.4.53.1 (10-04-2019)

Program Scope and Objectives

  1. Purpose- This section discusses operational and administrative responsibilities of managers in the Advisory and Property Appraisal Liquidation Specialist (PALS) functions within Civil Enforcement Advice and Support Operations (CEASO). The primary focus of this section is guidance related to CEASO case work. While many topics are touched upon in this section, comprehensive guidance about all of them cannot be included here. As you use this section, remain alert for references to other resources, such as related IRMs and websites, and access that guidance as needed to ensure a thorough understanding of topics. Specifically, IRM 1.4.53:

    1. Describes general administrative responsibilities required of CEASO group managers.

    2. Describes employee performance and development procedures.

    3. Prescribes internal control requirements.

    4. Provides guidance to CEASO group managers on the assignment and approval of work.

  2. Audience- These procedures and guidance apply to all CEASO group managers.

  3. Policy Owner- SBSE Director, Collection Policy.

  4. Program Owner- SB/SE Collection Policy, Enforcement, is the program owner of this IRM.

  5. Primary Stakeholders- Civil Enforcement Advice and Support Operations and Labor Relations.

  6. Program Goals- This guidance is provided to communicate the managerial responsibilities of CEASO group managers, including performance management, assignment of work, approval of work, promoting quality casework and internal group controls.

  7. Contact Information- Recommendations and suggested changes to this IRM should be emailed to the Content Product Owner. The owner is indicated on the Product Catalog Information page which is found in the Forms and Publications, IRM Numerical Index of the Media and Publications Electronic Publishing website.

1.4.53.1.1 (10-04-2019)

Background

  1. Internal Revenue Manual, IRM 1.4.53, Advisory and Property Appraisal Liquidation Specialist Group Manager Operational Aid, contains procedures, guidance and information for CEASO group managers. The content includes general administrative responsibilities, performance management, internal controls, assignment of work, approval of work, quality and program reviews.

  2. CEASO employees work in conjunction with Field Collection to ensure that all legal and procedural requirements are met in actions taken to collect delinquent liabilities and returns. These collection actions include determinations regarding notices of federal tax liens, levy, seizure and sale, trust fund recovery penalty, litigation, collateral agreements, and other activities.

  3. CEASO employees also work with taxpayers to resolve lien priority issues and claims against the govern