EOCU Attribute MatrixThe EOCU Attribute Matrix is a reference tool for EOCU reviewers, managers and analysts to determine the quality of EOCU’s compliance checks and case-building. This quality tool is used for operational reviews, managerial reviews and lead reviews. The tool is particularly useful for reviewers in completing the on-screen EOCU “Quality Case Review Form,” within the EOCU Database. Reviewers access the electronic Quality Case Review Form by pressing a button at the right side of the screen when a taxpayer’s record is displayed.The matrix consists of four major quality standards, which are themselves tabs on the Quality Case Review Form:Research / Documentation / Decision MakingCustomer Relationships / Professionalism / Taxpayer RightsGeneral and Project ProceduresTimelinessEach quality standard consists of several attributes. Each attribute is a row identified by an alpha character in the first column, with each column thereafter labeled at the column heading as an attribute question, name, number, definition, and example. There are three more columns in the matrix table that represent Critical Job Elements (CJEs): CJE 592, Lead Tax Examining Technicians; 526, Tax Compliance Officers; and, 512, Revenue Agents. Each quality standard in the matrix ends with a row labeled “Summary Question,” that begins with the text, “Overall, in the reviewer’s judgment,...”Afterward, the last page for the entire EOCU Attribute Matrix is titled, “Timeliness Process Measures.” This page presents the standard time frames for each major aspect of a compliance check, in days.1. Research, Documentation and Decision MakingActual Review QuestionNo.Attribute NameDefinitionExample592 CJE526 CJE512 CJEa. Were appropriate IRS account related systems researched?100Complete Research – Account Related systemsUse this field to identify if the employee properly researched and interpreted account related systems such as IDRS, CFOL, EDS, etc. correctly.Did the employee consider information from all applicable internal account related systems when making a determination? (Example: IDRS, EDS) Do not include identifying delinquent return requirements (1f) or filing requirements (1c). Do not code N/A.4B2C4Ab. Were appropriate outside agency systems researched?103Complete Research – Outside Agency SystemsUse this field to identify if the employee properly researched any outside government agency systems.Did employee use all appropriate outside sources available to them to make a determination on their case (Example: Did the employee research the web for current address or phone number if necessary? Internet research, State websites, Accurint)4B2C4Ac. Were the correct filing requirements identified for the organization?512Filing RequirementsUse this field to identify if the employee properly identified the appropriate filing requirement for the organization.Did the employee properly identify and document on the Lead sheet which Forms the Organization was required to file? (Example: 990, 941 etc)2C2B2Bd. Was proper research performed to determine if POA is present for the MFT ‘s and Tax Periods in question?13Authorized DisclosureUse this field to identify if the employee used the correct research tools to determine if a POA is on file to receive correspondence and/or authorized to act/speak for the organization.Did the employee check to see if a POA was already on master file or ask for a Power of Attorney? This may be determined from a CFINK print in the case file or the research might be documented on the Lead sheet or CCR?4C4C4Ce. Were disclosure procedures followed and properly documented?14Verify Officer/ SignatoryUse this field to identify if the employee verified the corporate officer or signatory information.If the employee spoke with anyone regarding the account, Did the employee document the taxpayer’s name and position with the organization as either an officer or a person with official signature authority?4C4A4Cf. Did the employee determine the taxpayer's legal requirement for filing delinquent returns as required in the project procedures?504Return Delinquency Liability DeterminationUse this field to identify if the employee correctly determined the taxpayer's delinquent return liability?Did the employee identify and address all potential delinquent returns?2C2A2CPage 1 of 9Revision - 11-05-2013