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.

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.

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

In general, CEASO employees work with other functions and divisions outside Field Collection such as Taxpayer Advocate Service (TAS), Examination, Wage & Investment (W&I), Counsel, Criminal Investigation, and Appeals. This cooperation ensures that legal requirements are met, appropriate actions are taken, and correct information is provided to both internal and external customers. Where present, service level agreements between SBSE and the respective business or functional unit provide mutual guidelines on time frames and actions to be taken in this coordinated effort.

5 USC, Government Organizations, Part III, Employees.

§1204, Internal Revenue Service Restructuring & Reform Act of 1998.

§1203, Internal Revenue Service Restructuring & Reform Act of 1998.

IRC § 6304, Fair tax collection practices.

IRC § 6320, Notice and opportunity for hearing upon filing of notice of lien.

IRC § 6330, Notice and opportunity for hearing before levy.

IRC § 6331, Levy and distrain.

IRC § 6672, Failure to collect and pay over tax ,or attempt to evade or defeat tax.

IRC §7122, Compromises.

IRC § 7213A, Unauthorized inspection of returns or return information.

IRC § 7521, Procedures involving taxpayer interviews.

26 CFR 601.106, Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees.

31 USC § 3302, Custodians of money.

31 USC Chapter 53, Monetary Transactions.

Equal Employment Opportunity Commission (EEOC) Management Directive 715 (MD-715).

SB/SE Collection Functional Delegation Orders.

The Director, Collection Policy, is the executive responsible for the policies to be employed by collection personnel.

CEASO group managers are responsible for ensuring compliance with the guidance and procedures described in this IRM.

In June of 2014, the IRS adopted the Taxpayer Bill of Rights (TBOR). Familiarize yourself and your employees with these rights. Consider these rights in every interaction you and your employees have with taxpayers. These rights are articulated in IRM 1.4.50.3.2, Protecting Taxpayer Rights.

In order to properly manage CEASO workload, a manager must be familiar with, and use, productivity, inventory control, quality and customer satisfaction reports to monitor the quality and timeliness of case processing. This IRM provides information on many of those reports in IRM 1.4.53.4, Role of the CEASO Manager and IRM 1.4.53.6, CEASO Groups and Workload. It is the manager’s responsibility to ensure that data reflected in the group reports is accurate.

Program effectiveness - Operational and program reviews are conducted to ensure that program delivery and case actions are in accordance with administrative and compliance requirements. National quality and consistency reviews are routinely conducted to ensure program consistency and effectiveness in case processing.

Managerial approval of certain case actions by group managers, territory managers and area directors ensure compliance with the procedural requirements.

ICS is used by Field Collection employees as a method for inventory control and history documentation.

ENTITY, ICS and ATFR are utilized by managers for inventory control and appropriate time utilization. Establish appropriate controls for non-IDRS cases (other investigations). Any negative trends should be addressed on an employee-by-employee basis.

Managers are required to follow program management and procedures addressed in this IRM. Additionally, managers are required to follow IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid.

This table shows the commonly used acronyms listed in this IRM and their definition:

Additional resources can be found in:

Helpful information can be found on the following websites:

Group managers are responsible for ensuring their employees have access to the IDRS command codes necessary to perform their assigned tasks and required research. Managers coordinate IDRS security with their assigned Unit Security Representative (USR), otherwise known by their organizational title: Data Security Analyst (DSA). See IRM 5.1.25.2, IDRS Security Personnel, for more information.

IDRS security should be reinforced through discussions at group meetings.

Employees should be encouraged to complete Form 11377, Taxpayer Data Access, when access to taxpayer data is not supported by direct case assignments; when access is performed in error or may otherwise raise a suspicion of an unauthorized access.

IRM 10.8.34, IDRS Security Controls, states the manager of IDRS users shall be responsible for day-to-day implementation and administration of IDRS Security. In SB/SE Collection Operations, primary responsibility for IDRS security, rests with Collection Automation Support and Security (CASS) and the IDRS Data Security Group.

Resources:

You may review the ICS report of acting group manager activity to ensure access does not appear to be inappropriate.

Telework is a program that permits your employees to work at home or at other approved locations remote to the assigned post-of-duty (POD).

Remote/Multiple POD Groups:

Resources:

Advisory provides technical and educational support to other IRS functions through its internal outreach programs. This support enables all IRS caseworkers to make appropriate collection or assessment determinations on a wide variety of collection work.

Advisory managers and staff can maintain an effective dialogue with stakeholders such as Area Counsel, TAS, Governmental Liaison, and US/DOJ attorneys, by attending forums, conferences, and workshops on advisory related issues.

Managers and their employees may impact tax law compliance if they attend various types of practitioner association meetings or trade associations (title companies, accounting organizations etc.). These venues can be used to acquaint practitioners with Advisory’s policies and procedures, particularly issues regarding lien certificates.

Form 5942, Reviewer’s Report, is an important tool in the Advisory review process. Form 5942 is used to provide commendatory comments, request additional information to clarify case issues or provide guidance, request corrective action by the originator, make casework quality observations to management, and to furnish information for FC trend analysis.

Advisory group managers will submit Form 5942 issued during each quarter to their territory manager. The Advisory territory managers will submit an analysis of trends identified to the appropriate Field Collection Area Director.

You are reminded to take steps to ensure that your group is in conformance with IRC 7521, Procedures Involving Taxpayer Interviews. Specifically, your employees are required to:

Vehicles that you can use to communicate your expectation for compliance by your employees are:

A taxpayer or representative may request to use audio or video equipment to record an in-person interview. See IRM 5.1.12.3, Taxpayer Recording of Interviews, for information on responding to such requests.

Managers and employes should use Time Reporting Codes as shown in IRM 5.2.1-6, Time Code Matrix for Advisory and PALS.

Resources include Document 6209 , IRS Processing Codes and Information; IRM 2.3, IDRS Terminal Responses; IRM 2.4, IDRS Terminal Input and IRM 5.1.25, IDRS and Data Security for Collection.

IDRS Units:

Sensitive Command Codes:

Preparing performance evaluations is one of your most important responsibilities. In carrying out this duty, you will observe how the employees are performing their duties and responsibilities to ensure that they are working efficiently and effectively to accomplish assigned tasks.

Because you are responsible for implementing the policies and directives relative to performance evaluations, you should thoroughly familiarize yourself with all facets of performance appraisal/evaluation information such as:

Embedded Quality (EQ) is the primary tool for recording case reviews. See IRM 1.4.53.4.8. Follow the procedures outlined in the EQ job aids for the particular program areas to be reviewed. The summary entries from the EQ reviews may serve as a basis for the employee performance reviews.

See IRM 6.430, Performance Management, for additional information.

A formal performance evaluation serves:

For employees new to the government, the first year of employment is a probationary period during which every new employee must demonstrate successful performance and the capability to be promoted to the next grade level (if applicable). See IRM 6.430.2.4.3, Employees Serving Probationary Periods.

Documentation of Performance:

Performance evaluations provide a uniform means for a written evaluation and rating of each employee's proficiency. IRM 1.5, Managing Statistics in a Balanced Measurement System and IRM 6.430.2, Performance Management, provide specific guidance.

Formal employee evaluations represent the sum of what you have observed in each employee's work, using feedback, reviews, visitations to POD and other techniques discussed in this manual.

Each employee will receive an annual performance evaluation. See appropriate sections in current National Agreement, Article 12.

Employees may submit a self-assessment limited to four (4) pages in length no later than the last workday of his or her annual appraisal rating period. See IRM 6.430.2.4.5, Self-Assessments and IRM 6.430.2.6(3), Conducting the Performance Appraisal Meeting.

For information on the suggested steps to follow to make unacceptable performance determinations, see IRM 1.4.50-5.

Resources:

Discipline is defined as measures taken by management that are intended to correct employee misconduct, and encourage employee conduct in compliance with standards of conduct, policies, goals, work procedures, and office practices of the IRS and the Federal Service. Employees must adhere to all known conditions and standards of conduct established to provide for the orderly and efficient administration of the Internal Revenue Service.

Employees who fail to comply with standards of conduct, work procedures, and/or office practices will be subject to disciplinary action designed to correct the violation and motivate the employee to become a productive member of the Internal Revenue Service.

You are responsible for establishing and maintaining effective discipline within your work group. You must explain the work requirements and other standards your employees are expected to meet.

When disciplinary action is required, it must be fair, equitable, impartial and as timely as possible.

Ensure that you discuss and coordinate all proposed disciplinary actions with your local Labor Relations Specialist.

You may also refer to: IRM 6.751, Discipline and Disciplinary Actions and IRM 6.752, Disciplinary Suspensions and Adverse Actions. A guide to assist you in determining appropriate penalties to correct improper conduct can be found in IRM Exhibit 6.751.1-1, Internal Revenue Service Guide To Penalty Determinations.

Information is also available from the National Agreement, Articles 38 and 39 at: http://hco.web.irs.gov/lrer/negotiations/natagree/index.html.

Awards are opportunities for group managers to recognize and reinforce positive performance and behavior.

You are responsible for maintaining a working knowledge of the awards process.

Complete information regarding awards is found on the Human Capital website at: http://hco.web.irs.gov/perfmgmt/awards/perfaward/index.html.

Resources:

An EPF is a required file for each of your employees.

You are responsible for assuring the effective use of the EPF by:

Form 6774, Receipt of Critical Job Elements and Fair and Equitable Treatment of Taxpayer Retention Standard, is maintained in EPF. You must update the form annually and ensure it is signed and dated. See IRM 1.5.3.3, Retention Standard for the Fair and Equitable Treatment of Taxpayers.

Recordation is defined as a manager's written record evaluating an employee in a positive or negative manner. For Bargaining Unit (BU) employees, a recordation must be furnished to an employee within fifteen (15) workdays of the time the manager becomes aware, or should have been aware of the event that it addresses. If it is not furnished within fifteen (15) workdays, it cannot become part of the EPF.

Electronic signatures may be used on Form 6580-BU, Bargaining Unit Performance Appraisal and Recognition Request, processed through HR Connect; however, paper copies of the form must be maintained in the EPF.

The EPF is maintained in addition to, and separate from, the Employee Drop File. The Employee Drop File is a second file for other documentation not related to performance including training records, completion of briefings, medical information (when needed), telework agreements, and other documents that should be kept regarding the employee. For more information refer to: IRM 1.4.1.8.5 (7), Employee Performance File.

For additional information regarding the specific items to be placed in the EPF and the retention period, you can refer to:

Group Managers who supervise bargaining unit (BU) employees must:

For additional information, see IRM 1.4.1.4, Agreements with NTEU or contact your Labor Relations Specialist.

You are responsible for effectively managing the group's workload. To accomplish this you must:

The case review process provides the manager the opportunity to take a critical look at both individual program health and individual employee performance. Providing ongoing, candid, and meaningful employee feedback is essential to employee satisfaction and performance improvement. Reviews are an integral part of the group manager responsibilities. Reviews of employee work should seek to:

All reviews relating to an employee's case work must be in writing. Use of the Embedded Quality Review System (EQRS) described in IRM Exhibit 1.4.50-6, is required when reviewing case actions. The EQRS Individual Feedback Report provides a record of your ratings and the narrative comments on the employee's performance in relation to specific EQRS attributes. Group managers must become familiar with attribute definitions and the Advisory Job Aids which can be found on the EQ website. Access the EQ website at: http://mysbse.web.irs.gov/collection/collectioneq/default.aspx.

Additional guidance on functional Embedded Quality attributes can be found in the following documents:

Territory managers will schedule and conduct EQRS consistency reviews with group managers annually. Consistency reviews require all managers within a territory to review the same case to compare attribute results and discuss how rating guidelines can be applied to achieve consistency. Refer to IRM 1.4.50.12.3, EQ Consistency Reviews and IRM 5.13.1.1.3 (9), Roles and Responsibilities for guidelines and procedures.

At the beginning of the fiscal year, the manager will develop a review schedule for the group that includes all mandatory reviews and other optional reviews. Optional reviews may include additional remote office visitations, time and workload reviews, etc. The review schedule should provide for a fair and accurate assessment of the employee's overall performance throughout the rating period.

Mandatory reviews represent the minimum review requirements that must be completed for each employee. It is intended that the minimum requirements will provide managers with the opportunity to spend more time reviewing and developing employees that need additional feedback and assistance. Mandatory reviews include:

Group managers will continually review information gathering activities by their employees. See IRM 5.1.3.7.1, Information Gathering Guidelines for additional guidance.

For additional guidance on preparing reviews, narratives and appraisals see IRM Exhibit 1.4.50-6, Collection Group Managers’ EQRS Review Documents, Form 6850, and Narrative, General Guide.

The Embedded Quality (EQ) process was developed as a practical method of supporting Balanced Measures objectives and is comprised of two distinct systems: Embedded Quality Review System (EQRS) and National Quality Review System (NQRS). See IRM 5.13.1, Embedded Quality Collection Field Organizations Administrative Guidelines, for a more in-depth discussion of these distinct systems. Visit the Embedded Quality website for additional useful tools at: http://mysbse.web.irs.gov/collection/collectioneq/default.aspx

EQRS is the review tool designed to assist managers in identifying areas of strength and need in their employees’ individual performance as it relates to case activities.

National quality reviewers use a similar web-based system called the National Quality Review System (NQRS). NQRS reviewers provide independent collection review information from which management may draw inferences regarding overall case quality for a given operational segment.

A cornerstone of EQ is that NQRS reviewers and managers use the same attributes. This should minimize the concern that national reviewers are looking at different criteria than managers when reviewing cases.

Consistency Reviews will be conducted to assist users in rating EQ attributes consistently by using the Attribute Job Aids, EQ website guidance, employee Critical Job Elements, and IRMs. The goal of Consistency Reviews is to improve the understanding and application of the EQ rating guidelines.

Complete a Functional Security Review at least once a year. Form 12149, Functional Security Review of Managers, contains the requirements for such a review based upon IRM 1.4.6, Managers Security Handbook.

The After-Hour review may be completed by a designee (e.g. the Commissioner’s Representative) of the group manager in post of duty where the manager is not located. The complete functional security reviews must be conducted by the group manager or acting group manager.

If your reviews reflect that the employee repeatedly fails to observe security protocols, contact your LR Specialist to determine the next appropriate action.

Collection will use the Integrated Collection System (ICS) history functionality to record actions and decisions taken on cases. Specific guidance for employee case documentation is provided in various sections of Part 5. Additional guidelines may be found in individual program IRM's.

The need for clear, accurate, concise, complete, timely, and high-quality documentation is extremely important. Entries should be made in chronological order and should be recorded the day the action occurs or as soon as practical thereafter. Incomplete documentation will negatively affect:

IRC 6304, Fair Tax Collection Practices, imposes certain restrictions with respect to tax collection. During a case review or upon receiving a complaint from a taxpayer, you may identify a potential violation of those restrictions. Potential employee violations of the Fair Debt Collection Practices Act (FDCPA) (see IRM 5.1.10.6, Fair Tax Collection Practices) must be reported to the local Labor Relations Specialist by the close of the next business day following notification of the alleged violation.

To ensure collected data is complete and accurate, use the FDCPA issue codes, listed on IRM 1.4.50.3.2.3, Fair Tax Collection Practices, when reporting the potential violation. Labor Relations uses these codes for tracking on the Automated Labor and Employee Relations Tracking System (ALERTS). If violations are confirmed, work with your LR Specialist to determine the next appropriate action.

Additional resources:

Advisory contains a broad range of program areas to support Field Collection (FC), assist taxpayers, and provide assistance to various other IRS functions. Some, but not all, of the program areas are mentioned below. These citations note the presence of the program but do not substitute for the technical and/or procedural guidance in other portions of the IRM.

An important component of the Advisory manager's workload is ensuring that program area support and technical guidance is being provided to FC in an effective and timely manner; that Advisory is effectively serving as liaison for FC in resolving policy and technical issues raised to Counsel and/or Headquarters; and that Advisory is providing assistance to the field in resolving technical issues prior to a determination that Counsel and/or Headquarters involvement is warranted.

The enforcement of a summons served by FC ROs is processed through Advisory prior to being forwarded to Counsel. See IRM 25.5.10 , Enforcement of Summons, for the technical issues associated with summons enforcement.

Lien certificates (release, discharge, subordination, withdrawal, non-attachment), and miscellaneous lien issues are handled by Advisory as one of the major program areas in which it has contact with taxpayers. See IRM 5.12, Federal Tax Liens, for procedural and technical requirements of these certificates.

Another program area that has direct involvement with external taxpayers and third parties is foreclosures and redemptions. Most work in this area is procedural and performed by tax examiners, but the technical issues normally require an advisor to resolve. These technical issues may include judicial foreclosures, redemption investigations, releases of right of redemption, and surplus proceeds from foreclosure sales. See IRM 5.12.4, Judicial/Non-Judicial Foreclosure and IRM 5.12.5, Redemptions, for technical and procedural specifics.

The Trust Fund Recovery Penalty (TFRP) program provides support to FC ROs who propose these assessments and also deals with issues that arise subsequent to assessment. These include TFRP case processing, claims for refund, TFRP appeals and control of TFRP files. See IRM 5.7.6, Trust Fund Penalty Assessment Action and IRM 5.7.7, Payment Application and Refund Claims.

Collection litigation involving suits for and against the U.S. are controlled by Advisory. Specific issues include:

Seizure review and asset management are the responsibility of the Advisory group. Advisory is responsible for providing technical advice, conducting pre-seizure reviews, monitoring open seizures, handling post-seizure reviews and the processing of closed seizure paperwork. Advisory must review the seizure recommendation prior to submitting it to the corresponding approving official. See IRM 5.10, Seizure and Sale, for current procedures.

Another program area is Oral Opinions – giving advice on technical and procedural issues to internal and external customers even though there may not be an open case under Advisory control. Normally, these consist of short contacts from Advisory customers who seek clarification or guidance on a particular issue. These contacts are manually counted to reflect the time spent and number of contacts.

Decedent estate proofs of claims are made by Advisory on pre-death taxes owed by deceased taxpayers. Advisory receives referrals from various Service customers and determines if it is in the interest of the government to file a proof of claim where equity exists in the probate proceedings. See IRM 5.5.3, Working Decedent Cases and IRM 5.5.4, Proof of Claim Procedures on Decedent Cases, for these procedures.

Advisory actively participates in both internal and external outreach activities on the program areas for which it is responsible. Advisory managers are encouraged to make themselves and their employees available in this manner to educate stakeholders on the correct procedures and technical issues involved with the many Advisory programs.

Other programs include levy issues, non-TFRP claims, Form 4768 and Form 1127, extensions of time to pay, some international issues, collaterals, jeopardy, Disclosure/FOIA/Taxpayer Advocate, and transferee assessments.

These groups are staffed with professional, paraprofessional and secretarial employees and are located locally providing service within a geographically defined area.

Some workload may be centralized or specialized within one Advisory group within an Advisory territory.

Review the applicable IRM chapters for each program. Be aware that some programs have several IRM components (Litigation and Seizures are examples).

Advisory personnel are responsible for receipt and review of all notices of forfeiture and is responsible for filing a timely Petition for Remission (PFR). The PFR is a tool available to the IRS to recover fraudulent refund amounts that have been seized by a federal law enforcement agency and subsequently forfeited using Title 18 seizure/forfeiture authority. This PFR process will allow the IRS to exercise its claim against these monies if it can be proven the assets are linked to a scheme. See IRM 5.1.29, Petition for Remission Program, for procedural guidelines.

The Estate Tax group is responsible for:

This group is staffed with professional, paraprofessional and secretarial employees and is a national group with advisors located across the country.

The Estate Tax group is responsible for notifying the Cincinnati Campus Estate Tax Unit of their actions that affect billing or acceleration of estate tax accounts.

Under IRC 7122(e), taxpayers are entitled to independent administrative reviews of rejected requests for installment agreements and proposed rejections of Offers in Compromise. The independent administrative reviewer (IAR) is responsible for conducting this review. The IAR is responsible for reviewing each case to determine if the proposed rejection is reasonable based on the taxpayer's facts and circumstances. The IAR is not responsible for conducting a quality analysis of completeness, and accuracy of the documents used to support the case.

This group is staffed with a manager, a secretary, and IARs located across the country in separate PODs.

The manager may work with local managers to provide space and support to IARs

The Property Acquisition and Liquidation Specialist (PALS) position and the PALS program was created by the Service after the Internal Revenue Restructuring and Reform Act of 1998 (RRA 98). The PALS' primary function is to sell property that has been seized by revenue officers, redeemed for the government, acquired for payment of taxes, or acquired by order of a court. PALS also provide appraisal assistance and advice on seizure expenses to revenue officers considering seizure action. PALS are situated throughout the country. The PALS assignment grid is maintained on the PALS website: http://mysbse.web.irs.gov/collectionkm/seizurecontacts/18715.aspx. Because of the variance in number and complexity of receipts PALS assignments are sometimes transferred amongst groups to balance workload.

PALS managers need to be very organized as their programs have short and critical time frames. The PALS managers travel occasionally and must be able to carry out a multitude of managerial responsibilities while in travel status. This requires a familiarity with automation tools, flexible scheduling, and effective time management. PALS managers are provided cell phones, laptop computers, and wireless internet cards so they may maintain communications with their groups and customers while working outside their office.

Cases are assigned as Non Field Other Investigations (NFOIs) on ICS by selecting the appropriate item from the "Requested Action" menu that corresponds to the related time code. Case assignment is time sensitive and must be completed within seven (7) calendar days of receipt in the group.

In addition to the above time codes, PALS will charge time to Time Code 122 when they are providing oral advice on sale issues or asset valuations.

All case assignments are to be made through the PALS manager. PALS need to forward requests for actions to managers for assignment. Managers need to ensure work requested of the PALS is appropriate. For example, revenue officers are expected to determine the value of assets. They may seek PALS input as to value or sources to use to establish value, but the revenue officers are expected to determine whether there is equity prior to contacting the PALS. Formal appraisals are to be completed only when the PALS manager agrees they are necessary.

Time Code 158 - Pre-Seizure Planning is only for complex cases where the PALS manager or PALS need up to 30 days to resolve complex case issues. Typically the case will be assigned to PALS under this time code while a title report is secured and title verified. Once this is accomplished the 158 NFOI is closed and 152 NFOI is opened. Managers need to monitor the 158 inventory list carefully to ensure cases are not maintained in that code for more than 30 days.

PALS managers are responsible for ensuring that the workload is being managed in a timely and efficient manner. ICS inventory reports will be reviewed on a monthly basis to ensure PALS cases are being effectively worked. Managers are to ensure custody is promptly accepted and the assets are timely moved to sale. Real property custody transfer should be immediate or as soon as possible. Personal property custody transfer should be as soon as possible but no more than 30 days.

PALS managers should consider attending auctions when large sums of cash are anticipated, on cases requiring sensitive case reports, and judgment should be used when cases involve the need for an armed escort. When PALS managers attend auctions written feedback will be provided to the PALS employee in a timely manner based on observations from the field visit.

Managers will review closed cases using Form 6067. Three EQ reviews per PALS per quarter are required as a minimum for performance documentation. Sale reports are required to be submitted to Advisory within 14 days after the sale or as soon as all receipts and invoices have been received. The money secured at the sale is held by RACS until the sale report is submitted. If the PALS does not timely submit his/her reports, or does so with errors, it delays the posting of the sale proceeds to the taxpayer's account. Managers will ensure timeliness and completeness of closing reports prior to forwarding to Advisory.

Form 5942 is issued to the PALS managers when errors are made or critical documents have not been received. These need to be controlled by the manager to ensure they are resolved by the due date. The manager should focus on ensuring the errors are corrected and any systems problems are resolved. The manager should be concerned if a PALS is repeatedly getting Forms 5942 for the same issue. If that occurs the manager needs to address it with the PALS and provide additional training if necessary.

PALS managers will use an informational Form 5942 to return custody of seized assets to the field when appropriate. At times additional work may be required to further develop the case or the revenue officer may explore alternate case resolutions and custody should be returned to the field through the Collection group manager via the Form 5942 and a Form 3210 transmittal. Once custody is returned to the field, the PALS OI should be closed.

At the end of each quarterly period Seizure Advisory groups must initiate a Form 13464, 90-Day Open Seizure and Semi-Annual Asset Verification Report for any seizure file that has been open beyond 90 days and still has at least one asset that has not been disposed of. The completed forms must be returned to Advisory by the PALS manager within 60 days of the end of the quarter. For the quarterly periods ending March 31 and September 30, Section III (Physical Inventory Verification) must also be completed. Generally, the employee who has custody of the asset will complete the verification of the inventory and return the completed report to Advisory through the PALS manager. Managers will use this opportunity to ensure the case is being worked effectively.

PALS managers are responsible for overseeing the PALS purchase of a broad range of items needed in the performance of their official duties. This is a sensitive area and needs strict adherence to the applicable policies and procedures. PALS managers must ensure they are knowledgeable about the various procurement regulations and secure additional guidance from the Supervisory Budget Analyst in Finance when necessary.

Advisory is responsible for monitoring and coordinating actions on Probation and Restitution-Based Assessment (RBA) cases. Advisory's responsibilities include: