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21.10.1  Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support (Cont. 1)

21.10.1.4 
Quality Review of Phone Calls

21.10.1.4.1 
Accounts Phones Product Line

21.10.1.4.1.21  (09-22-2016)
Definition of Forms Order Phones Product Line

  1. Forms Order Phones is defined as any call received by the vendor.

21.10.1.4.1.22  (09-22-2016)
Definition of NDC Phones SPRG

  1. NDC phone calls are defined as any calls received by the vendor.

21.10.1.4.1.23  (09-22-2016)
Sample Procedures for NDC Phones

  1. SOI Staff develops a sampling plan for NDC phone calls monitored at CQRS. The sample is a daily sample and is valid at the national level on a monthly basis.

21.10.1.4.1.24  (09-22-2016)
NDC Phones Measures

  1. NDC Form Order calls will be measured for Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.1.25  (09-22-2016)
Tax Law Phones Product Line

  1. The Tax Law Phones Product Line calls will be reviewed to measure and improve the quality of responses to taxpayers’ tax law and technical questions.

  2. The Tax Law Phone Product line consists of four Specialized Product Review Groups. The four SPRG's are General Tax Law Calls, International Tax Law calls, Spanish Tax Law calls, and R-mail Callbacks.

21.10.1.4.1.26  (09-22-2016)
Definition of Tax Law Phones Product Line

  1. Tax Law Phones is defined as any General, International or Spanish calls received on the ASPECT Tax Law applications.

21.10.1.4.1.27  (09-22-2016)
Tax Law Phones Measures

  1. For Accounts Management, all Tax Law Phone SPRGs will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.1.28  (09-22-2016)
Definition of General Tax Law SPRG

  1. General Tax law phone calls are defined as any on-line calls received on the designated ASPECT Tax Law applications. This does not include calls received on the designated Spanish or International Tax law applications.

21.10.1.4.1.29  (09-22-2016)
Sample Procedures for General Tax Law Phones

  1. SOI Staff develops sampling plans for General Tax Law Phones calls monitored at CQRS. In FY14 Tax Law Phones was changed to a national only measure valid on a monthly basis. Statistical validity at the site level varies based on time of year. It is valid monthly during the filing season.

    Note:

    Starting January 2, 2014 see IRM 21.1.1.6 (5), (6) and (7), Customer Service Representative (CSR) Duties for new tax law procedures.

  2. CR and the associated screen shots may be used by CQRS to evaluate the contact.

  3. A site may want to perform local reviews to aid in the quality improvement of the product line. Local review sampling guidelines have been included. See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

21.10.1.4.1.30  (09-22-2016)
Definition of International Tax Law SPRG

  1. International phone calls are defined as any on-line calls received on the designated ASPECT International Tax Law applications.

21.10.1.4.1.31  (09-22-2016)
Sample Procedures for International Phones

  1. SOI Staff develops a combined sample plan for International Tax Law and Accounts Phone calls monitored at CQRS. Sample size from CQRS is valid at the site level on a quarterly basis.

  2. CR and the associated screen shots may be used by CQRS to evaluate the contact.

  3. A site may want to perform local reviews to aid in the quality improvement of the product line. Local review sampling guidelines have been included. See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

21.10.1.4.1.32  (09-22-2016)
Definition of Spanish Tax Law SPRG

  1. Spanish Tax Law Phone calls are defined as any call received on the designated Spanish ASPECT Tax Law Applications.

21.10.1.4.1.33  (09-22-2016)
Sample Procedures for Spanish Tax Law

  1. SOI staff develops a combined sampling plan for Spanish Tax Law and Spanish Accounts Phone calls monitored at CQRS. Sample sizes from CQRS are valid at the site and national level on a monthly basis.

    Note:

    Starting January 2, 2014 see IRM 21.1.1.6 (5), (6) and (7), Customer Service Representative (CSR) Duties for new tax law procedures.

  2. CR and the associated screen shots may be used by CQRS to evaluate the contact.

  3. A site may want to perform local reviews to aid in the quality improvement of the product line. Local review sampling guidelines have been included. See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

  4. Managerial reviews are not subject to a sampling plan.

21.10.1.4.1.34  (09-22-2016)
TE/GE Phones Product Line

  1. The TE/GE Phones Product Line will be reviewed in order to measure and improve the quality of responses to taxpayer's/customer's technical and account related questions.

  2. The TE/GE Phones Product line consists of one Specialized Product Review Group (SPRG).

21.10.1.4.1.35  (09-22-2016)
Definition of TE/GE Phones SPRG

  1. TE/GE Phones calls are defined as any tax law, procedural or account calls received on the designated ASPECT TE/GE applications.

21.10.1.4.1.36  (09-22-2016)
Sample Procedures for TE/GE Phones

  1. SOI Staff develops sampling plans for TE/GE phone calls monitored at CQRS. Sample sizes from CQRS are valid at the site level on a monthly basis.

  2. CR and the associated screen shots may be used by managers or CQRS to evaluate the contact.

  3. The site may want to perform local reviews to aid in the quality improvement of the product line. Local sampling guidelines have been included. See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

21.10.1.4.1.37  (09-22-2016)
TE/GE Phones Measures

  1. TE/GE Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory Accuracy and Procedural Accuracy. These are the measures that are available and reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.1.38  (08-10-2016)
Sample Procedures for AM Lead Gate

  1. The AM Lead Gate was established for CSRs on the Account Phone lines to call for assistance. These procedures are for AM Leads (assigned to an AM Lead Gate) and Quality Reviewers (CQRS, CER, and Managers).

  2. The AM Lead must use the "AM Lead Gate" SPRG DCI (referred to as a Smart DCI) to record interactions between the CSR and Lead:

    1. Request Local Reviewer (Level 5) on your OL-5081 and indicate you are a Lead Gate Participant to gain access to NQRS.

    2. Complete AM Lead Gate DCI for each call.

    3. The AM Lead will code no attributes on the call.

  3. For Quality Reviews of quality samples, defects will be recorded on NQRS and EQRS. .

    1. NQRS and EQRS DCIs will be coded by following the existing coding procedures (IRM 21.10.1).

    2. Update the HQ Tracking field with “LG” for each call when a CSR contacts the AM Lead Gate for assistance

    3. Defects recorded in NQRS (product/program review), are not for evaluative purposes. 

    4. Defects charged when incorrect information was provided will not be reflected or included in CSR’s evaluations/evaluative reviews.
      In EQRS change the Reviewer Category to “Evaluative Targeted” in the header.
      The attribute relating to the defect will be left blank.
      CER or the CSR’s manager must give CSR feedback regarding any incorrect information provided by the AM Lead.

      Note:

      If the defect impacts the taxpayer, enter “FLASH” and provide feedback, including an IRM reference, to the employee. Feedback is only on the portion of the call where the Lead Gate assisted. If the defect does not impact the taxpayer, enter “Corrective Action” and provide feedback, including an IRM reference, to the employee. In some cases, there may not be a need for actual corrective action, and instead, it may be guidance for the employee in order to avoid a mistake in the future.

    5. The Process Improvement Specialist or Quality Assurance Coordinator must notify the AM Lead’s and CSR’s Manager when incorrect information was provided.

  4. The Quality Reviewer (which includes CER and the CSR’s Manager) must contact the Process Improvement Specialist or Quality Assurance Coordinator when a quality defect is caused by incorrect information given to a CSR.

    1. Notate on the DCI Feedback Summary, "Lead provided bad advice" , and include a brief explanation of the incorrect guidance given and the correct response.

    2. The Specialist or QAC (where the CSR and manager are located) must inform the AM Lead’s manager (located in the site where the defect is charged), about the defect and incorrect information. If the manager is located at another site, the feedback to the AM Lead must be coordinated between the Specialists/QACs.

21.10.1.4.2  (10-01-2016)
Roles and Responsibilities of the Campus Quality (CQ) Phones Analyst

  1. The Campus Quality (CQ) Analyst for Compliance Phones will complete an unbiased, consistent, and accurate review of Compliance Phones including follow-up actions taken once the taxpayer has hung up. Even if the employee does not complete all work until the next business day, the call is still counted as part of the sample.

  2. CQ Phone Quality Analysts will review the entire call to identify actions taken. Analysts will ensure that appropriate actions are annotated in IDRS or other specialized systems and actions taken clearly support the conclusion of the call as required by the procedural IRMs of the SPRG.

  3. Incorrect/incomplete action (per IRM guidelines) which results in incorrect calculations must exceed a $5.00 threshold before charging a defect for the national review.

  4. CQ Phones Quality analysts will complete an NQRS Data Collection Instrument (DCI) for each call reviewed using the MAJA for the SPRG as guidance for coding. All appropriate fields will be completed to indicate quality standards as having been met or not met. Analysts’ narratives will provide the basis for their findings and include applicable IRM references for coded defects. Whenever Attribute 715 is coded with a defect, the driver must be indicated in parenthesis immediately following "715" in the Feedback/Summary Remarks on the DCI, i.e., N=715, Correct/Complete Response Resolution (003). NQRS reviews will provide a basis for defect analysis and reporting error trends.

  5. Enter the word FLASH in the Feedback Summary Remarks section of the DCI to identify a defect that requires immediate (by the next business day) corrective action by the operation. For example, recalling a notice/letter before it is issued or correcting an adjustment to an account. The remarks are used by many analysts for trend analysis and should not contain extraneous verbiage. Keep the remarks professional and concise. Explain the error in specific and simple terms. See IRM 21.10.1.7.7, EQRS/NQRS Remarks Section for additional information.

    Note:

    Defects requiring corrective action that are not annotated with FLASH are to be completed by the Operation within five working days. See IRM 21.10.1.2.7.5.

  6. Review data will be input daily to NQRS, whenever possible. The PLA should be advised of significant delays.

  7. Refer to the Embedded Quality Website http://eq.web.irs.gov frequently to glean updated information on the use of attributes in the Compliance Phones review, obtain the latest Master Attribute Job Aid (MAJA) and Quality Grams, etc.

  8. Consult your manager for coding assistance or to interpret attribute usage, when necessary. If additional guidance is required contact the Product Line Analyst (PLA).

  9. In a quarterly report to be shared with the Operations, provide suggestions for improvement by:

    • Identifying most frequently occurring defects

    • Analyzing root causes of defects

    • Verifying sample plans and guidelines

    • Reviewing methods used to capture needed information

21.10.1.4.2.1  (10-01-2016)
Campus Quality Phone Measures

  1. Campus Quality Phone SPRGs will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy and Procedural Accuracy. These are the measures that are available and may be reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.2.2  (10-01-2016)
ACS Phones Product Line

  1. Automated Collection System (ACS) Phone calls are reviewed to measure and improve the quality of our responses to taxpayer inquiries about balance due and return delinquency accounts.

21.10.1.4.2.3  (10-01-2016)
Definition of ACS Phones SPRG

  1. ACS is a computerized inventory system of balance due accounts and return delinquency accounts after normal notice routines occur.

  2. ACS Phones calls are defined as any call received on an IMF or BMF account in 22 or Taxpayer Delinquency Investigation (TDI) status assigned to ACS, and any other calls received on the ASPECT ACS application.

21.10.1.4.2.4  (10-01-2016)
Sample Procedures for ACS Phones

  1. SOI Staff develops sampling plans for ACS Phones' calls monitored at CQRS. Samples from CQRS are weighted daily and are valid at the site and national level on a quarterly basis.

  2. All ACS Phones’ calls will be included in the universe of calls subjected to sampling per the SOI algorithm. This includes cases reviewed by managers, On-the-Job Instructors (OJIs), and cases subjected to 100 percent review.

  3. Local reviews are not performed for the national measure of the ACS Phones product line and therefore, are not included in the sampling plan.

  4. CR and the associated screen shots may be used by managers or CQRS to evaluate the contact.

  5. Managerial reviews are not subject to a sampling plan.

21.10.1.4.2.5  (10-01-2016)
Automated Substitute for Return (ASFR) Phones Product Line

  1. Automated Substitute for Returns (ASFR) Phones are reviewed to measure and improve the quality of responses given to taxpayer inquiries received on the ASFR and ASFR Refund Hold toll-free lines.

21.10.1.4.2.6  (10-01-2016)
Definition of ASFR SPRG

  1. ASFR Phones are defined as any call received as a result of ASFR issued 30 day (2566) and 90 day (3219) letters or Refund Hold (CP63) letters generated from IDRS.

  2. CR and the associated screen shots (when available) may be used by managers or PAS to evaluate the contact.

21.10.1.4.2.7  (10-01-2016)
Automated Underreporter (AUR) Product Line

  1. Automated Underreporter (AUR) Phones is a separate Automated Underreporter product line review in NQRS and is reviewed within the Embedded Quality system. There are two (2) Specialized Product Review Groups (SPRGs) under the AUR Phones Product Line.

    • AUR Phones

    • BMF AUR Phones

  2. AUR Phones Product Line is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the AUR toll-free telephone lines.

  3. PAS Analysts and managers will primarily use IRM 4.19.3, IMF Automated Underreporter, IRM 4.119.4, BMF Underreporter (BMF-AUR), IRM 21.10.1 and the Attribute Matrix Job Aids during the review of AUR Phone Calls.

21.10.1.4.2.8  (10-01-2016)
Definition of AUR Phones SPRG

  1. AUR Phones is defined as any phone call received on the AUR toll-free line through the ASPECT system on an IMF account by the Automated Underreporter Operation. These include both open AUR cases and closed AUR cases in the Reconsideration process, and any immediate account actions required to be taken by the AUR employee once the taxpayer terminates the call. The call is still counted as part of the sample even if the employee does not complete all work until the next business day.

21.10.1.4.2.9  (10-01-2016)
Definition of BMF AUR Phones SPRG

  1. BMF AUR Phones is defined as any phone call received on the BMF AUR toll-free line through the ASPECT system on a BMF account by the BMF Automated Underreporter Operation. These include both open BMF AUR cases and closed BMF AUR cases in the Reconsideration process, and any immediate account actions required to be taken by the BMF AUR employee once the taxpayer terminates the call. The call is still counted as part of the sample even if the employee does not complete all work until the next business day.

21.10.1.4.2.10  (10-01-2016)
Centralized Case Processing (CCP) Collection Phones Product LIne

  1. Centralized Case Processing (CCP) is a separate product line review on the National Quality Review System (NQRS) and is reviewed within the Embedded Quality System (EQ) using the CCP Manually Monitored I/A (MMIA) Phones Special Product Review Group (SPRG).

  2. CCP MMIA Phones is reviewed to measure, analyze, and improve the quality of responses given to taxpayer/caller inquiries received on the CCP Toll-free lines.

  3. Quality Analysts and Managers will use the appropriate functional IRM(s), Quality Job Aid, and the IRM 21.10.1 during their review of the CCP MMIA Phone calls.

21.10.1.4.2.11  (10-01-2016)
Definition of CCP MMIA Phone SPRG

  1. CCP MMIA Phone is defined as any phone calls received on an account where a case is monitored for actions by CCP. This encompasses cases for routine Partial Payment Installment Agreements (PPIAs), manually monitored installment agreement processing (In-Business Trust Fund Installment Agreements (IBTF) and/or PPIA-IBTF), any installment agreement that cannot be monitored by IDRS and any two year reviews in adherence to prescribed policies and IRM procedures. Phone calls received from Revenue Officers on the CCP MMIA Phone product line will not be reviewed by PAS.

21.10.1.4.2.12  (10-01-2016)
Centralized Lien Phones Product Line

  1. Centralized Lien Phones is a separate product line review on the National Quality Review System (NQRS) and is reviewed within the Embedded Quality System (EQ) using the CLO Lien Phones Special Product Review Group (SPRG).

  2. CLO Lien Phones is reviewed to measure, analyze, and improve the quality of responses given to taxpayer/caller inquiries received on the CLO Toll-free lines.

  3. Quality Analysts and Managers will use the appropriate functional IRM(s), Quality Job Aid, and the IRM 21.10.1 during their review of the CLO Phone calls.

21.10.1.4.2.13  (10-01-2016)
Definition of CLO Lien Phones SPRG

  1. CLO Lien Phones is defined as any calls received on the ASPECT CLO Lien applications. This could include calls from taxpayers, revenue officers or counties in response to a lien filing, release, payoff, billing, court recordings, payments, etc.

21.10.1.4.2.14  (10-01-2016)
Centralized Insolvency Operation (CIO) Phones Product Line

  1. Centralized Insolvency Operation (CIO) Phones is a separate product line review on NQRS and is reviewed within the Embedded Quality system. CIO phones is reviewed to measure and improve the quality of responses provided to taxpayer/caller inquiries regarding bankruptcy issues on his/her account.

  2. Analysts and managers will primarily use IRM 5.9, Bankruptcy and other Insolvencies, IRM 1.4.51, Insolvency, Bankruptcy Law Advisory Rules Engine (BLARE), IRM 21.10.1, and the Master Attribute Job Aid during their review of CIO Phone cases.

21.10.1.4.2.15  (10-01-2016)
Definition of CIO Phones SPRG

  1. CIO Phones is defined as any phone call received on the CIO toll-free line through the ASPECT system on an account on the Automated Insolvency System (AIS). This includes both open CIO cases and closed CIO cases in the bankruptcy process.

21.10.1.4.2.16  (10-01-2016)
CS Specialized Phone Services Product Line

  1. Compliance Services (CS) Specialized Phone Services Product Line consist of two SPRGs:

    • Centralized Excise Tax Phones

    • Centralized Estate/Gift Tax Phones

  2. The telephone calls are reviewed in order to measure and improve the quality of our responses to taxpayer telephone inquiries concerning account issues and tax law issues.

21.10.1.4.2.17  (10-01-2016)
Definition of Centralized Excise Tax Phone SPRG

  1. Centralized Excise Tax telephone calls are any calls received through the ASPECT system that relate to excise tax account issues and tax law issues.

21.10.1.4.2.18  (10-01-2016)
Definition of the Centralized Estate/Gift Tax Phone SPRG

  1. Centralized Estate/Gift Tax telephone calls are any calls received through the ASPECT system that relates to Estate/Gift Tax account issues and tax law issues.

21.10.1.4.2.19  (10-01-2016)
Exam Phones Product Line

  1. Exam Phones is a separate product line review in EQRS/NQRS and is reviewed within the Embedded Quality System.

  2. Exam Phones is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the Exam Toll-free lines.

  3. PAS Analysts and Managers will use the IRM 4.19.19, Campus Examination Telephone Contacts , Quality Job Aid-Exam Phones, IRM 4.19.18, Quality Review Program, and the IRM 21.10.1 during their review of Exam Phone cases.

21.10.1.4.2.20  (10-01-2016)
Definition of Exam Phones SPRG

  1. Exam Phones is defined as any call received on the Examination toll-free lines through the ASPECT system. Additionally, Exam Phones includes Outgoing Calls, as these calls will be included by managers in their review.

  2. Exam Phones is based on two primary sources:

    • Earned Income Tax Credit Program

    • Discretionary Programs

  3. See IRM 4.19.18, Quality Review Program for Campus Exam Operations quality review procedures.

21.10.1.4.2.21  (10-01-2016)
Innocent Spouse Phones Product Line

  1. Innocent Spouse Phones is a separate product line review in NQRS and is reviewed within the Embedded Quality System.

  2. Innocent Spouse Phones is reviewed to measure and improve the quality of responses given to taxpayer/caller inquiries received on the Innocent Spouse Toll-free line.

  3. PAS Analysts and managers will use the IRM 25.15, Relief from Joint and Several Liability, Document 6209, Revenue Procedures, Treasury Regulations, Internal Revenue Code sections 6013, 6015, and 66, IRM 21.10.1, and the Innocent Spouse Phones Quality Job Aid during their review of Innocent Spouse Phone cases.

21.10.1.4.2.22  (10-01-2016)
Definition of the Innocent Spouse Phones SPRG

  1. Innocent Spouse Phones is defined as any call received by the Cincinnati Centralized Innocent Spouse Operation (CCISO) Cold Call units on the toll-free line through the ASPECT system on open or closed cases, as well as Extension Routed calls and any other phone call received on the Innocent Spouse toll-free line. Additionally, Innocent Spouse Phones includes Outgoing Calls for managers, as these calls will be included in their review.

  2. Innocent Spouse Phones is based on three primary sources:

    • Forms 8857, Request from Innocent Spouse Relief (or Substitute Form 8857) claims waiting for response

    • Forms 8857 claims that have been granted full or partial relief

    • Forms 8857 claims that have been denied

  3. Phone Volumes in NQRS will be adjusted based on Variance Trackers completed using ETD reports to determine the corrected volumes.

21.10.1.4.2.23  (10-01-2016)
Collection Phones Product Line

  1. Collection Phones are reviewed to measure and improve the quality of responses given to taxpayers and/or their representative’s inquiries received on the toll-free lines.

  2. The Collection Phones Product line consists of two SPRGs:

    • Collection Phones WHC Phones

    • Collection Phones Combat Zone (EQRS Only)

21.10.1.4.2.24  (10-01-2016)
Definition of Collection Phones WHC Phones SPRG

  1. Withholding Compliance WHC Phones are defined as any call received because of a Withholding compliance program CRX letter being issued. (Letters 2800, 2801, 2802, 2804, 2808, 2809, 2810, 2811, 2812, 2813, 3042).

  2. Beginning in FY15, the WHC Phone sample will be a single sample for both campuses and measured on the enterprise level.

  3. PAS Analysts and managers will use the IRM 5.19.11, Withholding Compliance Program, IRM 5.19.1, Balance Due, Document 6209, Revenue Procedures, Treasury Regulations 26 CFR Part 31, Internal Revenue Code sections 3402, 3403 and 6682 and associated publications, IRM 21.10.1, and the WHC Phones Quality Job Aid during their review of WHC Phone cases.

21.10.1.4.3  (10-01-2014)
e-help Support Phones Product Line

  1. e-help phone calls are reviewed to measure and improve the quality of the support provided to users of IRS electronic products and services (e.g., e-file, e-services, FATCA Registration, Electronic Federal Tax Payment System (EFTPS),etc.).

  2. The e-help Support Phones Product Line consists of one Specialized Product Review Group (SPRG): e-help Phones.

21.10.1.4.3.1  (10-01-2007)
Definition of e-help Phones SPRG

  1. e-help Phone calls are defined as any calls received on the designated ASPECT e-help applications.

21.10.1.4.3.2  (10-01-2014)
Sample Procedures for e-help Phones

  1. SOI Staff develops sampling plans for e-help phone calls monitored at CQRS. Sample sizes from CQRS are valid at the site level on a monthly basis.

  2. CR and the associated screen shots may be used by managers or CQRS to evaluate the contact.

  3. The site may want to perform local reviews to aid in the quality improvement of the product line. Local sampling guidelines have been included; See IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

  4. Managerial reviews are not subject to a sampling plan.

21.10.1.4.3.3  (10-01-2007)
e-help Phone Measures

  1. e-help Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory Accuracy and Procedural Accuracy. These are the measures that are available and reported under the Balanced Measurement System. See IRM 21.10.1.7.3 for more information on the measures.

21.10.1.4.4  (10-01-2013)
Technical Support Operations (TSO) Information Returns Branch (IRB) Phones Product Line

  1. Technical Support Operation (TSO) IRB phone calls are reviewed to improve the quality of the support provided to filers/payers of Information Returns.

  2. The IRB Phones Product Line consists of one Specialized Product Review Group (SPRG): IRB Phones.

21.10.1.4.4.1  (10-01-2013)
Definition of IRB Phones SPRG

  1. IRB Phone calls are defined as any calls received on the designated ASPECT IRB Customer Service Section applications.

21.10.1.4.4.2  (10-01-2013)
Sample Procedures for IRB Phones

  1. CR and the associated screen shots may be used by managers to evaluate the contact.

  2. The site may want to perform local reviews to aid in the quality improvement of the product line. Local sampling guidelines have been included; IRM 21.10.1.3.2 and IRM 21.10.1.3.2.1.

  3. Managerial reviews are not subject to a sampling plan.

21.10.1.4.4.3  (10-01-2013)
IRB Phone Measures

  1. IRB Phones will be measured for Timeliness, Professionalism, Customer Accuracy, Regulatory Accuracy and Procedural Accuracy. These are the measures that are available and reported under the Balanced Measurement System. IRM 21.10.1.7.3 for more information on the measures.

21.10.1.5  (10-01-2016)
Quality Review of Paper Cases

  1. Quality Analyst at the sites conduct sample reviews of all paper product lines and provide data to the Business Results of the Balanced Measurement System for each product line.

  2. They may also conduct local reviews of paper product lines for local use and/or quality improvement. Local review data is not included in the Business Results calculations.

  3. Managerial reviews of paper cases are not included in the Business Results calculations; they are used in employee evaluative documentation to plan workload distribution, and to identify training issues.

  4. Each product line will be reviewed using a sample size designed specifically for that product line and site. See IRM 21.10.1.3.2, IRM 21.10.1.3.2.1 and IRM 21.10.1.3.2.2 (General) and IRM 21.10.1.3.3, , IRM 21.10.1.3.3.1 and IRM IRM 21.10.1.3.3.2 (Compliance) for information on determining the sample.

    Note:

    Managerial reviews are not subject to a sampling plan.

  5. The basic roles and responsibilities for paper analysts are the same across all paper product lines. Paper cases are rated based on percentage correct in each of the five buckets.

  6. Review all actions taken on the sampled case. Use the appropriate IDRS or other applicable system Command Codes to research the account(s) involved.

  7. Review sample cases after all IDRS, ACS, or applicable specialized system input action is complete. Review the actual input against case documentation to ensure all actions were appropriately taken.

  8. Review correspondence issued to taxpayers as part of the case review. Correspondence must provide a correct and complete response to all taxpayer and IRS issues. Correspondence must address how the taxpayer's issue was resolved, request additional information from the taxpayer if necessary, and/or notify the taxpayer that information has been requested from outside the IRS.

  9. When performing a paper review, the analyst will use the employee's IDRS number, unless informed differently by PICA or the PLA.

    Note:

    In Campus Compliance since more than one employee may work on a paper case, the analyst will use the IDRS number or other identifier of the employee who created the 715 driver error on the case. If the analyst cannot discern who the primary caseworker was or there are no 715 driver errors and 715 is coded "Y" , use the IDRS number or other identifier of the employee who closed the case.

  10. Product Line Specific Guidance: In addition to the guidance stated above, the following product line specific instructions are to be followed:

    SPRG How to identify the employee being reviewed:
    AUR Enter the AUR UID number in the Employee Name field on the National Quality Review System. Enter the following identifiers when the situation warrants:
    1. M - Use if more than one person worked the case and it cannot be identified who made the error, who the primary caseworker was if there were no errors on the case, or there are defects that could apply to more than one caseworker.

    2. A - Use if the case was completely worked by an automated process, such as Batch, with no caseworker involvement or contribution during the entire process.

    Exam Paper Enter the identification number of the employee who created the 715 error. If no 715 error, enter the identifier of the primary caseworker. Enter the following identifiers when the situation warrants:
    1. M – Use if more than one person worked the case and it cannot be identified who made the error, who the primary caseworker was (if there were no errors on the case), or there are defects that could apply to more than one caseworker.

    2. A – Use if the case was completely worked by an automated process, such as Batch, with no caseworker involvement or contribution during the entire process.

    Innocent Spouse Enter the identification number of the employee who created the 715 error in the employee name field of the DCI. If no 715 error, enter the identifier of the primary caseworker. Enter the following identifiers when the situation warrants:
    1. M – Use if more than one person worked the case and it cannot be identified who made the error, who the primary caseworker was (if there were no errors on the case), or there are defects that could apply to more than one case worker.

    2. A – Use if the case was completely worked by an automated process, such as Batch, with no caseworker involvement or contribution during the entire process.

      Note:

      Sharing of the DCI will be with the impacted employee(s), (employee(s) attributable to the error). The Department will sanitize the DCI document prior to sharing with multiple employees.

  11. For more information on correspondence requirements, see IRM 21.3.3.4.17.1, Preparation of Outgoing Correspondence .

21.10.1.5.1  (10-01-2014)
Accounts Paper Product Line

  1. Accounts Paper Adjustments and AM Identity Theft Paper (including referrals) are reviewed to evaluate and improve the quality of account actions and correspondence in response to written taxpayer inquiries and internal requests.

  2. Incorrect/incomplete action (per IRM guidelines) which results in incorrect/incomplete information to the taxpayer must exceed a $5.00 threshold before charging a Customer Accuracy defect. This should be charged as a Procedural defect only.

21.10.1.5.1.1  (04-20-2016)
Roles and Responsibilities of the Accounts Paper Analyst

  1. Review the finished product for Tax Account Activity work (which includes some types of employee generated correspondence). Review the entire case file, from IRS Received Date to the closing date for that particular inquiry or internally generated case.

    Note:

    Exception: DITA Cases are exempt from review of entire case file from IRS Received Date to closing date.  Begin review of DITA cases from the time the case is received from the referring function (i.e., Large Business & International (LBI), Field Examination, Field Collection and IDTVA-C)) to the closing date of the case.

  2. After coding the DCI, do not include any subsequent or corrective action taken on or after the Closing Date.

  3. Review each sample case and enter identification data on the applicable section of the NQRS/EQRS DCI. All sections of the NQRS/EQRS DCI apply for Accounts Paper except the Exam section.

    Note:

    Only mark attributes Y/N for the CIS ID case that fell into the sample pool. However, research of linked cases may be necessary for information that may be available within those cases for the correct closing of the case.

21.10.1.5.1.2  (10-01-2014)
Definition of Accounts Paper SPRG

  1. Any cases worked under Tax Account Activity are subject to Accounts Paper (Adjustments and AM Identity Theft Paper) review. This includes electronic Forms e-4442, and written Forms 4442, Inquiry Referral, and Taxpayer Correspondence.

  2. A case is considered Tax Account Activity work if it requires the employee to either research an account or perform adjustment action on an account. All Tax Account Activity work completed within any campus site is to be included in one SPRG sample plan for the campus. Separate sample plans for each remote site would be cost prohibitive.

  3. Examples of types of Tax Account Activity work included in the Accounts Paper reviews:

    • Internal Notices/CPs (see IRM 3.13.62, Media and Transport Control, for a complete list of internally generated CP Notices)

    • TCB/NOL–Tentative Carrybacks

    • Previous Adjustments

    • Amended Returns (Form 1040X, 1120X, 94X)

    • CP59

    • Loose Schedules

    • Duplicate filed returns

    • EFTPS Issues

    • FTDs

    • Penalty Issues

  4. Examples of Tax Account work excluded for Accounts Paper reviews:

    • Criminal Investigation

    • Collection

    • Examination

    • Phone Calls

    • E-mail

    • ELF

    • Undeliverable Mail

    • Unidentified Remittances in Receipt and Control

    • Automated Extensions (i.e., Form 4868, Form 2688, etc.)

    • Bank Letters–Outgoing

    • Receipt and Control Payments

    • Returns routed to another area

    • CAWR

    • Installment Billing

    • Form 1133 – Not a closed case

    • Form 3858 – Not a closed case

    • ASFR

    • Form 8871 (OSC Only)

    • Returns being statute cleared and routed to another area (710–01028),

    • Entity Unpostables

    • Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers

    • Reworking an Unpostable

    • CIS case that was closed as MISC and linked to another open CIS case

      Note:

      The above Included and Excluded lists are not all inclusive. Contact Headquarters for a decision on whether or not to review any Tax Accounts Activity work not found on either list.

  5. The following will help you determine the received date:

    • Determine whether your case is a Taxpayer Initiated Inquiry (TPI) or non-TPI. When you are unable to determine whether your case is a TPI case, or other type of case, treat the case as a TPI.

    • When there is no IRS Received Date or handwritten received date on the document, determine the received date using the following priority list:
      a. Latest postmark or private delivery service date on the envelope.
      b. Date the document/correspondence was prepared or signed.
      c. Julian Date of the DLN minus 10 days.
      d. Current date minus 10 days.
      e. IRM 21.5.1.4.2.4, Received Date Determination, will also help you determine a received date.

      Note:

      For information concerning the Statute Reprocessable Return, see IRM 21.5.2.4.23.4, Statute Imminent Documents.

    • On computer generated cases, use the transcript or notice date minus 14 days to determine the IRS received date. If no computer generated date is present, use the IRS received date on the source document.

      Exception:

      A CP 98/198 case resulting from a TPI should be controlled using the IRS received date of the source document.

      Exception:

      A CP 193 should be controlled using the transcript received date.

    • When fax receipts are date and time stamped by the fax machine, no further action is required to evidence receipt. Otherwise, fax receipts received before 2:00 p.m. local time, are considered received on the current date. Documents received after 2:00 p.m. local time, are considered received the next business day.


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