This IRM provides instructions for Automated Underreporter (AUR) managers (Technical and Clerical) and coordinators to control the flow of work, perform managerial reviews, and to monitor and generate reports. Managers verify errors found by review, ensure corrective action, monitor security reports, and keep the user data updated, ensuring proper security procedures are followed.

Chapter 61 of the Internal Revenue Code (Information and Returns), Subchapter A (Records and Returns), Part III (Information Returns), sections 6031 – 6059, contain the requirements for the filing of information returns for income reporting purposes. Rev. Proc. 2005-32 identifies taxpayer contacts to verify a discrepancy between the taxpayer’s tax return and an information return, or between a tax return and information otherwise in the Service’s possession as taxpayer contacts and other actions not considered an examination, inspection or reopening.

The Director, Exam Field and Campus, Small Business/Self Employed, is the executive responsible for the IMF AUR Program.

The AUR Program Manager, Headquarters Examination Operations, Field and Campus Policy, IMF AUR Policy is the executive responsible for IMF AUR policy and the procedures in this IRM.

For a list of Terms and Acronyms see Exhibit 1.4.19-1, Glossary and Abbreviations.

Refer any AUR system problems to the AUR Coordinator. If after researching the issue, the AUR Coordinator is unable to resolve the problem the issue is elevated to the appropriate Headquarters (HQ) Analyst(s) using the HQ Referral form.

Policy Statement P-21-3 Guidelines (also referred to as Action 61) are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. For general guidelines refer to IRM 4.19.3.22.1.5, Policy Statement P-21-3.

The AUR system maintains an archived file of AUR cases for 10 years.

Cases from any site can be accessed using View Case in the appropriate tax year on the system.

For TY 2013 and prior if information on the case is needed, the case must be ordered from files.

A second CP 2501 or CP 2000 notice may be generated for the spouse whenever the secondary spouse's address has changed from the AUR tax year to the year of the latest filed return. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the potential/probable ex-spouse.

Stat Notices are generated to each spouse, regardless of most recent address of record.

In general, assessments must be made within three (3) years after the return due date or filing date, whichever is later. An assessment may be made within six (6) years if there is a substantial omission, 25 percent or more per IRC 6501(e), of gross income.

The statute can be extended by a mutual written agreement between the IRS and the taxpayer(s) via Form 872, Consent to Extend the Time to Assess Tax.

The statute is suspended by the issuance of a Statutory Notice of Deficiency (90 day) Waiver.

A request for prompt assessment of tax on the estate of a deceased taxpayer limits the statute period for assessment of tax to 18 months after the written request is properly filed or to the normal statute date, whichever is earlier.

Statute awareness is a vital process to the performance of identifying statute cases in the Internal Revenue Service operations. The Statute Awareness Program was created to minimize barred assessments and erroneous abatements. For information on conditions which may extend the assessment statute expiration date (ASED), refund statute expiration date (RSED), or collection statute expiration date (CSED), see IRM 25.6, Statute of Limitations.

Employees who deal with statute related issues must be able to identify statute imminent or expired periods for assessing, refunding, and collecting tax on Individual Master File (IMF), Business Master File (BMF), and Individual Retirement Account File (IRAF) accounts.

If less than 90 days remain until the ASED, prepare the case for adjustment using Form 2859, Request for Quick or Prompt Assessment, and route to the RACS function for input. Cases indicating a decrease in tax, previously assessed by AUR, are resolved by the AUR reconsideration function. See IRM 21.5.3, General Claims Procedures, for Category A criteria and claim disallowance procedures.

The Balanced Measurement System provides guidance for all functions of the IRS and contributes to the focus for work performed in the AUR function.

The Balanced Measures are described below:

Form 3210 - Document Transmittal - Correspondence, teletype, transmittal letters, reports, transmittal receipt and control documents, pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents should be maintained within the Operation for one-year from the date the transmittal was prepared. After the one-year period, Form 3210 can be destroyed in accordance with Document 12990, IRS Record Control Schedule (RCS) 23, Item Number 36.

Automated Underreporter employees are mandated to use the Integrated Automation Technologies (IAT) tools. When an action must be taken on IDRS (unable to complete the action within the AUR system) and an IAT tool is available, AUR employees with access to IAT tools are required to complete the action using the IAT tool. The IAT tools assist the tax examiner (TE) with IDRS research and input.

To avoid IDRS security violations, the following command codes must be in the employee’s profile in order to utilize the "xMend" IAT tool: ACTON, ADJ54, AMDIS, CFINK, DDBKD, DUPOL, ENMOD, ENREQ, FRM77, IMFOL, INOLE, IRPTR, LETER, LPAGE, MFREQ, REQ77, RTVUE, STAUP, SUMRY, TXCMP, TRDBV, and TXMOD. Other command codes may be optional depending on the action being performed.

Ensure the IRS Command Codes are established prior to utilizing the IAT tool. To research a specific IAT function, or access IAT job aids, See, https://irsgov.sharepoint.com/sites/IAT.

If the TP response includes a request to abate an Accuracy Related penalty (either Negligence or Substantial Understatement) and the tax examiner determines the abatement will not be granted, written managerial approval is required. See IRM 4.19.3.22.1.4, Accuracy Related Penalties, for additional information. The approval must be done at the time the tax examiner determines to continue processing the case AND must be done by a manager

An administrative waiver for certain penalties was implemented in 2001 for tax periods with ending dates after December 31, 2000. It is referred to as First Time Abate (FTA) and is available for penalty relief the first time a taxpayer is subject to certain penalties for a single return filed by the taxpayer. The AUR program DOES NOT grant penalty relief under FTA. If the taxpayer is requesting FTA for the failure to file, failure to pay, or other penalties and submitted Form 843, Claim for Refund and Request for Abatement, the request is sent to Accounts Management for processing.

To document the managerial approval to assert the penalty, the manager accesses the Case Note window in AUR (see IRM 4.19.7, IMF Automated Underreporter (AUR) Technical System Procedures - Creating a Case Note, for additional information) and selects the standard case note. Once committed, the case note will append to the case with the approving managers SEID.

Batch Types 01 - 19 - Screening Association - The AUR inventory is ordered in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number ranging sequentially from 01 through 19. These digits represent the extract number.

Batch Types 27 - Auto-Generated Notice - Certain AUR inventories bypass the physical analysis/screening phase of the program and have CP 2000 s systemically generated. This process is referred to as Auto-Generated Notices (AGN). These cases systemically move to BT27. No clerical action is required for these cases during analysis batch building.

Batch Type 29 - Priority Screening - Screening cases in this batch type may require expedited processing. Technical managers should follow campus direction for requesting these batches.

Batch Type 30 - Missing Return Suspense - There are two types of cases built to BT 30:

Batch Type 31 - Complete Screening Cases - Cases previously assigned to BT 30 are built to BT 31 when the return or data is received. These batches are available for processing by technical units.

Batch Type 33 - Screening Research Complete - Cases previously assigned to BT 34 and BT 35 are built into BT 33 when the requested research is received. These batches are available for processing by technical units. The cases have IPC 0A, additional return requested.

Batch Type 34 - Screening Research Suspense - Screening Research Suspense Batch numbers are 34000 - 34599, requests for additional return (IPC 0A). The Aged Screening Research Pull List is generated weekly for cases not completed within 60 days from the request date. The cases are systemically closed with PC 29.

Batch Type 35 - Miscellaneous Referrals - Cases requiring additional technical assistance are built into this batch. These cases must have a current IPC 0D. These batches are available for request and processing by the technical units.

Batch Type 36 - Screening Unit Suspense - Cases which require technical determination by the manager or lead are transferred by the TE to their Screening Unit Suspense. The system automatically generates IPC 0E and moves the cases to the unit suspense batch. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

Batch Type 37 - Released Unit Suspense - Completed cases from BT 36 are released to the designated area for clerical retrieval. The clerical function builds the cases into BT 37, verifies the PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.

Batch Type 38 - Remail CP 2000/Recomp - During the batch building process for BT 59, undeliverable CP 2000 and recomputation notice cases with an address update are rejected by the system. The clerical function builds these cases into BT 38. When a better address is identified the system assigns new notice dates and generates amended notices. The system moves the cases to Recomp/Amended/PC55 Suspense BT 55.

Batch Type 39 - Screening Rejects - When a notice is rejected, the clerical function pulls the case from the suspense file and builds into BT 39. These batches are available for request and processing by the technical units.

Batch Type 40 - CP 2501 Suspense - During the systemic batch disassembly process, cases with a current PC 30 are systemically assigned to BT 40 in CSN order. The cases remain in BT 40 until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

Batch Type 41 - CP 2501 Identity Theft (IDT) Response -CP 2501 responses with an indication of identity theft are built into separate BT 41 by the clerical function. These batch numbers are provided to the AUR Coordinator. BT 41 may only have one IRS received dates.

Batch Type 42 - CP 2501 Unit Research Suspense - Cases with IPC 3A are systemically assigned to the appropriate unit suspense batch based on the IPC and the TEs SEID. These cases are suspended in the unit and should be monitored by the TE and the manager/lead TE to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

Batch Type 43 - CP 2501 Miscellaneous Referrals -CP 2501 response cases requiring technical assistance are assigned IPC 3D. The clerical function builds the cases to BT 43. The batches are available for request and processing by the technical units.

Batch Type 44 - CP 2501 Response -CP 2501 cases receiving a taxpayer response with no indication of identity theft are built to BT 44 by the clerical function and are available for request and processing by technical units. BT 44 may have multiple IRS received dates.

Batch Type 45 - CP 2501 Unit Suspense - Cases requested by the TE and cases which require technical determination by the manager or lead (transferred by the TE to their CP 2000 Unit Suspense) are systemically assigned to BT 45. The system automatically generates IPC 3E and moves the cases to the unit suspense batch. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

Batch Type 46 - CP 2501 Response Release - Completed cases from Unit Suspense (BT 42 and BT 45) are released to the designated area for clerical retrieval. The clerical function builds these cases into BT 46, verifies the PC/IPC and releases the cases to the appropriate area based on the PC/IPC.

Batch Type 47 - CP 2501 Letter Suspense - During the systemic batch disassembly process, CP 2501 cases requiring a letter are systemically assigned to BT 47 based on the assignment of IPC 3L and 3S by the TE. The cases are filed in CSN order based on the letter date and remain in BT 47 until a response is received, the letter is returned as undeliverable, or the suspense timeframe expires.

Batch Type 49 - CP 2501 No Response Auto Purge - Cases not receiving a taxpayer response within the suspense timeframe and are not identified by the system as requiring a TE to review, are systemically assigned to BT 49. The system automatically updates the PC to 57 to generate a CP 2000 Notice. BT 49 is not requested or processed by the technical units.

Batch Type 50 - CP 2000 Suspense - Cases with a current PC 55 and no amended indicator are systemically assigned to BT 50. The cases are filed in CSN order based on notice date and remain in this suspense batch until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

Batch Type 51 - CP 2000/Recomp Agreed Response -CP 2000 and Recomputation notices receiving fully agreed responses are built into BT 51 by the clerical function. When clerical updates the batch to "RB" status, the system automatically changes the PC to 67, creates and posts the assessment record, and closes the IDRS control base on these cases. BT 51 may have multiple IRS received dates.

Batch Type 52 - CP 2000/Recomp Disagreed Response - Disagreed CP 2000 and recomputation notice response cases are built into BT 52 by the clerical function. The batches are available for request and processing by the technical units. Each BT 52 has one IRS Received Date.

Batch Type 53 - CP 2000/Recomp Priority Response - Fully agreed and/or disagreed CP 2000 and Amended CP 2000 response cases may be built into BT 53 based on an IRS received date of 20 or more days old. BT 53 is available for request and processing by the technical units. BT 53 may have multiple IRS Received Dates.

Batch Type 55 - Recomputed Amended/PC 57 CP 2000 Suspense - During the systemic batch disassembly process, cases with the following PCs are systemically assigned to Recomputed CP 2000 Suspense (BT 55):

Batch Type 58 - Late CP 2000 Response (Stat Generated) - Cases where a Stat Notice has been generated but has not been mailed due to receipt of a response are built into BT 58. When cases are built into BT 58 the Stat Notice is stopped. These batches are available for request and processing by the technical units. BT 58 may have multiple IRS received dates.

Batch Type 59 - Aged CP 2000 Stat Preparation -CP 2000, recomputation notice, or IPC 6L or 6S cases, which have either met the suspense timeframes or are true undeliverables, are systemically assigned to BT 59. The system automatically updates the PC to 75 to generate a Stat Notice. BT 59 is not requested or processed by the technical units.

Batch Type 60 - CP 2000 Letter Suspense - During the systemic batch disassembly process, CP 2000 cases requiring a letter are systemically assigned to BT 60 based on the assignment of IPC 6L or 6S. These cases are filed in CSN order based on the letter date and remain in BT 60 until a response is received, the letter is returned as undeliverable, or the suspense timeframe expires.

Batch Type 61 - Manual Interest Rejects - Cases previously processed and rejected are built into BT 61 and are available for request and processing by technical units. The interest computation date, determined by local management, is input by the tax examiner when the batch is updated to "AU" status.

Batch Type 62 - CP 2000 Unit Research Suspense - Cases with IPC 6A are systemically assigned to the appropriate unit suspense batch based on the IPC and the TEs SEID. These cases are suspended in the unit and should be monitored by the TE and the manager/lead TE to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

Batch Type 63 - CP 2000 Miscellaneous Referral -CP 2000, recomputation notice, or IPC 6L or 6S responses requiring technical assistance are built into BT 63. The current IPC must be 6D. These cases are available for request and processing by the technical units.

Batch Type 65 - CP 2000 Unit Suspense - Cases requested by the TE and cases which require technical determination by the manager or lead (transferred by the TE to their CP 2000 Unit Suspense) are systemically assigned to BT 65. The system automatically generates IPC 6E and moves the cases to the unit suspense batch. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

Batch Type 66 - CP 2000 Response Release - Completed cases from BT 62 and/or BT 65 are released to a designated area for clerical retrieval. The clerical function builds the cases into BT 66, verifies the PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.

Batch Type 67 - Partially Agreed - Cases assigned IPC RN (Partially agreed response) are built into BT 67. When the batch is updated to "AB" status, the IPC RN/CR is converted to PC 59/57. After 7 days clerical updates the batch to "RB" status, the system updates the case to PC 67 and creates and posts an automatic assessment record. If the batch has not been updated to "RB" status after two cycles the system generates a Partially Agreed Aging Report.

Batch Type 68 - Manual Stat Prep - Undeliverable Stat Notice cases with a post office forwarding address or a new address on the system and cases the TE has identified as requiring a manual Stat Notice (PC 77) are built into BT 68. Manual notices are prepared by the tax examiner who input the PC 77 or by the locally designated employee. BT 68 is not requested or processed by the technical units.

Batch Type 70 - Statutory Notice Suspense - During the systemic batch disassembly process, the system assigns cases with a PC/IPC 75, 77, 95, 8L, 8S, or 8M into Stat Notice Suspense (BT 70). The cases are filed in CSN order based on the notice date and remain in the suspense batch until a response is received or the suspense timeframe expires.

Batch Type 71 - Statutory Notice Agreed Response - Statutory notice cases receiving fully agreed responses are built into BT 71 by the clerical function. When the clerk updates the batch to "RB" status, the system automatically updates the PC to 87, creates and posts an automatic assessment record. BT 71 may have multiple IRS Received Dates.

Batch Type 72 - Statutory Identity Theft (IDT) Response - Disagreed Stat Notice responses with an indication of identity theft are built into BT 72. The batch numbers are provided to the AUR Coordinator. BT 72 may have multiple IRS received dates.

Batch Type 73 - Statutory Notice Miscellaneous Referral - Stat Notice cases requiring technical assistance are built into BT 73. The current IPC must be 8D. BTs 73 are available for request and processing by the technical units.

Batch Type 74 - Statutory Notice Response - Disagreed Stat Notice response cases can be built into BT 74. BTs 74 are available for request and processing by the technical units. BT 74 may have multiple IRS received dates.

Batch Type 75 - Statutory Notice Unit Suspense - Cases requested by the TE and cases which require technical determination by the manager or lead (transferred by the TE to their Statutory Notice Unit Suspense) are systemically assigned to BT 75. The system automatically generates IPC 6E and moves the cases to the unit suspense batch. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

Batch Type 77 - Statutory Notice Unit Research Suspense - Cases with IPC 8A are systemically assigned to the appropriate unit suspense batch, based on the IPC and the TE's SEID. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

Batch Type 79 - Statutory Notice Defaults - Stat Notice cases (PC 75, 95, and IPC 8L, 8S) having met the suspense timeframes are systemically assigned to BT 79. When the clerk updates the batch to "RB" status, the system automatically updates the PC to 90 and creates and posts an automatic assessment record.

Batch Type 81 - Reconsideration - For any year available on the AUR system, responses received for closed cases in BT 96 can be built to BT 81. These batches are available for request and processing by the technical units. For TY 2012 - 2016 BT 81 is segmented to control and monitor Identity Theft Cases, see a - b below.

Batch Type 82 Reconsideration Suspense - Reconsideration cases in BT 81 requiring subsequent correspondence or research are systemically assigned to BT 82 upon input of IPC 9A, 9E or 9L.

Batch Type 83 Employee URP Reconsideration Suspense -Correspondence for closed Employee URP cases from BT 9600X for tax years 2014 and subsequent for can be built to BT 83.

Batch Type 84 - Cases with New Actions - Cases the system has identified with new actions since batches or cases were released by the tax examining units are built to BT 84 as follows:

Batch Type 85 - Remail Statutory Notices - Stat Notices returned by the Post Office as undeliverable are targeted to BT 85. To be accepted in BT 85, the case must have a PC 75 and a system identified new address present since the Stat was mailed to the taxpayer.

Batch Type 86 - Statutory Notice Response Release - Completed cases from BT 75 or BT 77 are released to a designated area for clerical retrieval. The clerical function builds the cases into BT 86, verifies PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.

Batch Type 87 - Partial Agreed Statutory Notices - Cases assigned IPC SR/DR (Partially agreed Stat Notices) are built into BT 87. When the batch is updated to "AB" status, the IPC SR/DR is converted to PC 95. After 7 days clerical updates the batch to "RB" status, the system updates the case to PC 87/90, creates and posts an automatic assessment record. If the batch has not been updated to "RB" status after two cycles the system generates a Partially Agreed Aging Report.

Batch Type 88- Reconsideration Cases with No Assessments - Clerical builds reconsideration cases to BT88 when responses do not require examiner adjustments due to a copy of CP 2000, duplicate response, refile signature document and subsequent payment.

Batch Type 89001 - Bankruptcy Suspense Cases - Cases where a PC 98 is entered are systemically assigned to BT 89001. These cases are monitored by the bankruptcy coordinator and remain in this suspense batch until processing is completed.

Batch Type 89003 - Identity Theft Suspense Cases - Cases where an IPC SI is entered are systemically assigned to BT 89003. These cases are monitored by the AUR IDT liaison and remain in this suspense batch until processing is complete.

Batch Type 89004 - Statutory Suspense - MFJ - Only One TP Signature on Consent - During the systemic batch disassembly process, Statutory Notice cases where only one TP has signed the consent to tax increase are systemically assigned to BT 89004 based on the assignment of IPC S3.

Batch Type 89005 - Suspense - MFJ - Only One TP Signature on Consent - During the systemic batch disassembly process, CP 2000 cases where only one TP has signed the consent to tax increase are systemically assigned to BT 89005 based on the assignment of IPC S6.

Batch Type 89006 - Statutory Suspense MFJ - Only One TP Filed Petition - During the systemic batch disassembly process, Statutory Notice cases where only one TP has filed a petition with the U.S. Tax Court are systemically assigned to BT 89006 based on the assignment of IPC S8.

Batch Type 90 - Employee Screening - Employee cases downloaded to the AUR system are built into BT 90. The employee designated to work employee cases builds these cases to this batch type.

Batch Type 91 - Employee Suspense - Employee cases, which the designated TE has issued CP 2501, CP 2000, Recomputation Notice, Stat Notice, or sent a letter to the taxpayer, are built into BT 91. The employee designated to work employee cases builds these cases to this batch type. These cases remain in this batch type until they are closed.

Batch Type 92 - Employee Unit Suspense - Employee cases the system identifies during processing which require a technical determination or additional information and employee cases with IPC LC or LR are built into BT 92. The employee designated to work employee cases builds these cases to this batch type. Cases can have notices or letters issued. These cases remain in BT 92 until they are closed.

Batch Type 93 - Declared Disaster - During processing, cases identified with a disaster zip code are built into BT 93. Disaster batches cannot be closed until after the disaster end date when the clerical function updates the batches to continue AUR case processing. BT 93 is divided as follows:

Batch Type 94 - Fraud Referral Suspense - When the TE determines a case meets potential fraud criteria, IPC 3F, 6F or 8F is assigned. The system automatically assigns cases with these IPCs to BT 94 during systemic batch disassembly. BT 94 is made available for review by the Examination Operation.

Batch Type 95 - Review - Cases identified for review are built into this batch type as follows:

Batch Type 96 - Closure Suspense - Cases with a closure PC are systemically assigned to BT 96001 when the clerk updates the batch to "RB" status.

Batch Type 98 - Lost Case Suspense - SSNs where the physical case file cannot be located are systemically assigned to BT 98, when IPC "LC" is input by a TE or clerk.

Batches, with the exception of suspense batches, are divided into work units. The number and volume of work units is set by the AUR Coordinator.

Sometimes it is necessary to assign, reassign, transfer and release individual cases.

Aceyus is the key element in the AUR telephone unit's work environment. Aceyus provides access to the Unified Contact Center Environment (UCCE) telephone data. Aceyus is utilized by the Telephone Systems Analyst (TSA) and managers to monitor their employees' status on the UCCE telephone system. Aceyus provides/displays team, site, and Enterprise level of information on the telephone traffic, ready agents, level of service (LOS), abandoned calls and VCR busy.

Aceyus is used to view real time and historical employee data for employee reviews, monitoring phone adherence, and other items as applicable.

Each manager ensures all employees scheduled for telephone duty are signed into the UCCE systems and their name is displayed on Aceyus. This allows the manager to see the current phone status of each employee.

Review the screens for all of the following:

End of day activities involve reviewing the Aceyus screens for the following:

An end of shift review of UCCE system concerns and problems should be completed. These should be shared with the manager(s) responsible for the next phone shift/rotation. This allows for a review of assistors signing-on for the next shift at the start of their Tour of Duty (TOD) to help take calls when in the phone rotation.

Schedules help ensure adequate telephone coverage. Using the following factors, Joint Operations Center (JOC) develops the schedules and provides them to each site one week in advance:

Whether the TSA or someone else sets up the phone schedule, managers must monitor their team by using Aceyus frequently throughout the day. When looking at Aceyus ensure your phone assistors are signed on or off as scheduled, taking calls and following break/lunch schedule.

When it is necessary for an assistor to be off the phone the TSA must be notified and given the length of time the assistor is expected to be off the phones. Assistors must use the proper idle codes. IDLE codes are:

When it is necessary to request additional help from assistor(s), the TSA informs the managers. The manager should let the assistor know exactly how long their help on the phones is needed. This can be accomplished by:

Assistors should be added/removed based on the following criteria:

If an Assistor is in available for an excessive amount of time, and isn’t receiving any calls although other assistors are receiving calls, the assistor may not be signed-on correctly or there may be systemic issues. Verify the assistor is signed onto UCCE. If not, have the assistor log-off and log back on with the correct number. If the assistor is logged on UCCE, notify the TSA. The TSA will advise you of the proper action to take.

If the Aceyus report is unavailable:

Telephone assistors are expected to handle AUR actions on the account while the taxpayer is on the phone. Telephone actions should be taken in "talk" or "Hold" status. Wrap time is appropriate when the:

Manager calls should be very rare. If an assistor refers an excessive number of calls, it is likely additional training and coaching is needed in "Effective Communication" and/or "Dealing with Difficult Taxpayers" .

Remember everyone in IRS is an advocate for the taxpayer. Appropriate actions should be taken to correct the taxpayer’s problem on first contact. However, if you cannot correct the problem AND the taxpayer’s issue meets Taxpayer Advocate Service (TAS) criteria as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, refer the case to the TAS.

Encourage assistors to practice techniques to diffuse a taxpayer's anger, reassure taxpayers they can assist with the issue, and to make every effort to handle the call themselves. However, some taxpayers:

The manager must request access for all new UCCE users to the UCCE System through BEARS, be sure all special instructions are included. Contact the TSA if assistance is needed with the special instructions. The manager notifies the TSA when a new BEARS has been created. The CCSD assigns a UCCE extension and uses BEARS to transmit the information, including password, to the user.

The initial password will be the same for both the UCCE telephone and the desktop software. Passwords for the UCCE telephone expire every 90 days. CTIOS desktop software phones do not expire, but agents can contact their manager or TSA to change the password if needed.

If a user forgets their desktop software password, Managers and TSAs have the ability to reset passwords

If a user forgets their UCCE telephone password a KISAM ticket is required, please contact the TSA to open a ticket.

Managers are required to review 3 calls per month per assistor or the number of reviews as set forth locally by either the Department or Operations Manager.

To review a live call see Cisco Finesse Supervisor Desktop User Guide, for more information.

Calls can also be reviewed using Contact Recording through the Verint System. To review a call using Contact Recording, managers and reviewers requiring access to Verint must complete a BEARS request with the appropriate special instructions.

IRM 4.19.3.22.2, Telephone Responses, contains the requirements for assistors and should be referenced in call reviews.

Share the review with the assistor within 3 workdays. However, if the assistor has provided incorrect information to the taxpayer, the manager informs the assistor as soon as possible but no later than eight (8) work hours after the call has been reviewed. Keep a signed copy of the review for your records.

Assistors should charge their time based on the criteria below:

The TSA forwards the Daily Agent Performance by Team Number report, to the manager. This report is a managerial tool and should not be shared with assistors. Compare entries on timesheet (Form 3081) to the times shown on the report to ensure time is reported accurately.

User reports provide call activity statistics on a particular assistor or on all assistors signed on to the system. Several types of user reports may be requested through your TSA or through Aceyus and ETD.

User reports may be used as a manager's tool when performing an assistor’s regular scheduled review.

Assistors taking UCCE telephone calls may occasionally encounter problems with the UCCE phone system. Most of these problems involve the phone lines or the phone equipment. Managers should instruct assistors to take the following actions if they have problems with the UCCE system.

If the assistor reports being unable to transfer a call to another AUR site, the manager should follow campus directions to report the problem.

If the assistor reports experiencing difficulty hearing the caller; have the assistor adjust the volume using the UP or DOWN volume buttons on the phone instrument, or adjust the volume using the volume control on the UCCE headset. If the problem isn’t resolved, the assistor should ask the caller for a phone number, offer to call him/her back, and then return the call from a different phone.

If the assistor reports the caller is having difficulty hearing, have the assistor press the BAD LINE button on the CTIOS desktop. This does not resolve the problem, but it sends a report to the TSA and CCSD, who can monitor the situation. If the problem persists, have the assistor ask the caller for a phone number, offer to call him/her back, and then return the call from a different phone.

If the assistor reports static on the line, have the assistor press the BAD LINE button on the CTIOS desktop. This does not resolve the problem, but it sends a report to the TSA and CCSD, who can monitor the situation. If the static prevents the caller and the assistor from holding an effective conversation, the assistor should ask the caller for a phone number, offer to call him/her back, and then return the call from a different phone.

If the assistor reports the UCCE phone rings while the assistor is already talking on the phone, have the assistor press the BAD LINE button on the CTIOS desktop. This does not resolve the problem, but it sends a report to the TSA and CCSD, who can monitor the situation. If the problem persists, have the assistor ask the caller for a phone number, offer to call him/her back, and then return the call from a different phone.

If the assistor reports talking with a caller and simultaneously hearing another conversation on the line, have the assistor press the BAD LINE button on the CTIOS desktop. This does not resolve the problem, but it sends a report to the TSA and CCSD, who can monitor the situation. If the problem persists, have the assistor ask the caller for a phone number, offer to call him/her back, and then return the call from a different phone. The manager should also inform the TSA about the situation.

If the assistor reports there is no tone when they log onto the UCCE system, follow campus directions to resolve. If the problem isn’t corrected, move the assistor to another desk (if one is available) and contact the TSA.

If the Aceyus RT Adherence Report is unavailable:

In addition to those problems mentioned above, other types of problems could involve LCD displays not working properly on the phone instrument (tele-set) or the headset not working properly. Assistors report these problems to the manager, who forwards the problem to the TSA.

If a problem persists and the assistor is unable to work on the instrument, the manager should move the assistor to a different phone, if possible.

Managers should notify the TSA when problems have been identified. Some of the issues managers should address with the TSA are:

Managers need to maintain the TSA's contact information:

Depending on the type of problem being experienced, the TSA normally asks several questions. Have the following information ready:

Outbound messages to taxpayers/authorized representatives require managerial approval. When a TE creates a message, the system sends the message to the Lead’s inbox and places it in the Managerial Approval queue. When the Lead signs into eGain, the outbound messages requiring managerial approval displays in the inbox.

The Manager or Lead must Accept or Reject the messages. Once the Manager or Lead accepts the message it is sent to the customer. If the message is rejected it’s sent back to the examiner for corrections.

To Accept or Reject the message take the following actions:

Review the message for the following:

If the message is acceptable, click Accept. The message automatically goes through spellcheck and then out to taxpayer.

If the message is unacceptable (i.e., spelling/grammar issues, incorrect information provided, etc.), send an encrypted email and ensure the subject line does not contain PII to the examiner, with the reason you are rejecting the message. Provide the SSN and Case ID of the message being rejected. Then select Reject, the message is sent to the tax examiner’s inbox for correction.

Messages are automatically populated into the Lead's inbox when the Lead signs into eGain. When the lead is not in, the manager must manually pick the messages from the Manager Approval Queue to review. Review of the messages themselves should follow the same process outlined in IRM 1.4.19.5.1, Procedures for Reviewing Outbound Messages.

To manually pick the messages from the Manager Approval Queue:

There may be instances where cases need to be transferred either to another employee or back into the Secure Message Queue to be put back into the round robin assignment.

If an employee needs to be added or removed from round robin new case assignment due to extended leave or other circumstances, contact AUR Policy no later than Wednesday with the employee’s name and SEID for the change to be effective starting the following week.

If a case needs to be transferred from one employee to another take the following actions:

Take the following actions if a case needs to be transferred back to the Round Robin Assignment queue:

The unit Lead and Clerk have the permissions to change the case owner. But only the lead or the assigned examiner can transfer the case.

Managers shall perform, at a minimum, quarterly audits of the Form 3210 Acknowledgement process for packages containing PII to ensure appropriate follow-up is occurring. This procedure will allow AUR managers the opportunity to validate that PII senders are following up on Form 3210 Acknowledgments within defined timeframes so that lost shipments are identified quickly. This reduces the likelihood that the PII could be exposed to an unauthorized user. Local management should determine the proper follow-up timeframe as part of the manager’s operational review.

The primary purpose of a non-evaluative review is to help employees develop and enhance their job skills. Effective non-evaluative reviews foster open lines of communication between the employee, manager and the lead TE. These reviews enable the manager/lead TE to convey employee feedback and transfer operational goals in an informal manner.

Non-evaluative reviews do not contain a numerical rating. The results are to be shared orally. Some documentation is appropriate to establish the review actually took place (EQRS may be used to track employee development for this purpose).

The manager is primarily responsible for performing evaluative reviews; however, a portion may be delegated to the lead TE, with the exception of IDRS Security Reviews and where only one type of review is required during the employee’s evaluative period. Although performing some of the reviews may be delegated, the manager must always present the results to the employee in order for the review to be used for evaluative purposes.

There are various types of evaluative and non-evaluative reviews used to observe and evaluate employee’s performance throughout the year. The following reviews should be performed to effectively evaluate an employee, if applicable:

Individual quality review is performed by the designated quality reviewer (manager/lead). To perform these reviews:

Managerial Individual Reviews are performed by the manager or designated examiner. This review is performed on any TE assigned to their unit.

To perform this review:

Unit Reviews are performed by designated TEs. This review is performed on any batch assigned to a unit.

The review is performed by accessing the History/View/Request Case window.

The CP 2000 Notice review is mandated, requiring review results be posted to the Notice Review Tracker on the SharePoint Monday of each week. The review MUST be completed the same week the batch is built.

Notice reviews are performed by a designated group of TEs. As there is no file copy of the CP 2000 for review, the review is performed on-line by taking the following actions:

The review can also be performed by:

All notice reviews are batched by the control function into BT 95. See IRM 4.19.2.6.62, Batch Type (BT) 95 (Review), for additional information regarding BT 95.

When the Payer/Fraud menu option is selected a drop-down menu displays the following:

When Payer Agent is selected the payer agent window displays. There are two tabs which allow the user to search or input payer agent information or standard paragraphs.

The Payer Agent window allows for Advanced Search and New Entry which displays the following information:

The Standard Paragraphs tab allows the payer agent to add, view, modify and delete paragraphs:

Payer Agent should review the Payer Agent listing when entries have been made as described in (3) above. See IRM 1.4.19.9.6.7, Payer Agent List, for additional information.

When the potential Fraud is selected as described in (1) above, the Potential Fraud window appears. There are two options Search and New Entry:

Select New Entry button allows new fraud information to be entered. A Cancel New Entry button will appear in the window.

The reports in the AUR System serve two distinct purposes. The first is to provide listings to aid in the flow of work through the units. The second is to provide managers and the AUR Coordinator with information to be used in the coordination and monitoring of inventory.

The report data on the AUR System is classified as either system or user generated. There are two major groupings.

The first grouping is designated as Reports.

The second grouping is designated as Listings.

To navigate through a report on the screen, use the mouse or the following keys on the keyboard:

System generated reports are created weekly during the normal batch processing runs.

The following reports are listed under the ControlBatch menu option:

The Cases In Error Report identifies cases with error conditions. This report is generated when the status of a specific batch is updated to BF or RB. Technical managers can access this report when updating a batch to BF status.

To access this report:

The report is used to identify and to resolve cases with error conditions (for example, new transactions, missing PCs, special paragraphs).

It is generated by batch number and can be printed. The left side of the report shows the following case data:

The right side of the report lists the following error conditions which are marked as identified by the system:

The following reports are located under the cLerical menu option

The following reports are located under the cOordinator menu option: