Part 5. Collecting Process

Chapter 13. Collection Quality Measurement

Section 1. Embedded Quality Collection Field Organizations Administrative Guidelines

5.13.1 Embedded Quality Collection Field Organizations Administrative Guidelines

Manual Transmittal

October 06, 2022

Purpose

(1) This transmits revised IRM 5.13.1, Collection Quality Measurement, Embedded Quality Collection Field Organizations Administrative Guidelines.

Material Changes

(1) IRM 5.13.1.1.3 is revised to update Collections Quality role in consistency reviews conducted by the Field Organization.

(2) IRM 5.13.1.1.4 and IRM 5.13.1.6 are revised to include timeliness as a part of the Field Quality Manager’s reviews.

(3) IRM 5.13.1.1.6 is updated to include acronyms now a part of the Exhibits.

(4) IRM 5.13.1.2 is revised to define header and attribute Operational Definitions.

(5) IRM 5.13.1.4 is revised to include procedures for IRM updates.

(6) IRM 5.13.1.9 is revised to include Field Quality Manager timeframes.

(7) IRM 5.13.1.9.1 is revised to update the procedures of the Field Collection sample and unreviewable cases.

(8) IRM 5.13.1.9.2 is revised to update the procedures of the Field OIC sample.

(9) IRM 5.13.1.9.4 is revised to update the procedures for unreviewable Field Insolvency sample cases.

(10) IRM 5.13.1.9.5 is revised to update procedures for case transmittals.

(11) Exhibit 5.13.1-1 added to show Field EQRS Headers and their operational definitions.

(12) Exhibit 5.13.1-2 added to show Field NQRS Headers and their operational definitions.

(13) Exhibit 5.13.1-3 added to show Field EQRS Attributes and their operational definitions.

(14) Exhibit 5.13.1-4 added to show Field NQRS Attributes and their operational definitions.

(15) Editorial changes have been made throughout

Effect on Other Documents

This IRM revises IRM 5.13.1 dated February 18, 2020.

Audience

SB/SE Collection personnel and Field Embedded Quality Review System (EQRS) and National Quality Review System (NQRS) users

Effective Date

(10-06-2022)

Richard Goldstein
Director, Quality and Technical Support
Small Business/Self-Employed

5.13.1.1 (10-04-2018)

Embedded Quality (EQ), Collection Field Organization Program Scope and Objectives

  1. Overview. Embedded Quality is the system used by Field Collection, Specialty Collection - Insolvency and Specialty Collection - Offers in Compromise for their Embedded Quality Review Program.

  2. Purpose. This section provides procedures for Collection’s field organizations’ Embedded Quality program level reviews as well as front-line manager evaluative employee reviews of:

    • Field Collection (FC)

    • Advisory

    • Property Appraisal and Liquidation Specialist (PALS)

    • Field Offer in Compromise (OIC)

    • Field Insolvency

    This chapter also outlines the respective roles of each segment of the above Collection field organizations as it relates to the administration of the Embedded Quality Review System (EQRS) and the National Quality Review System (NQRS). It also contains the sampling procedures to be used in preparing and providing closed FC, Advisory, OIC and Insolvency cases for Field Quality’s review on NQRS.

  3. Audience. The audience is Revenue Officer Reviewers in Field Quality and managers in Collection’s field organizations.

  4. Policy Owner. The Director, Quality and Technical Support, is responsible for the policies related to the Embedded Quality Review Program used in Collection’s field programs.

  5. Program Owner. The Program owner is Quality and Technical Support, Collection Quality, Field Quality, an organization within the SB/SE Division.

  6. Primary Stakeholders. The primary stakeholders are Quality and Technical Support, Collection Quality, Field Quality and Collection’s field programs.

  7. Program Goals. The program goals of Embedded Quality are to provide a practical and accurate method of assessing organizational performance in support of the Balanced Measures objectives as well as assessing and documenting individual employee performance.

5.13.1.1.1 (10-04-2018)

Background

  1. Embedded Quality was developed as a practical method of supporting Balanced Measures objectives. Organizational performance is evaluated by Field Quality using attributes that identify actions that move cases towards closure through appropriate and timely case activity. The attributes provide a link between individual performance and organizational goals and are used by both managers and Field Quality reviewers to assess significant case actions.

5.13.1.1.2 (10-04-2018)

Authority

  1. The requirement for an organizational measure of quality for the IRS was established under Title 26 CFR 801, Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service, as part of the Restructuring and Reform Act of 1998 (RRA 98).

  2. Title 26 CFR 801.6(b) states that quality measures focus on whether IRS personnel:

    • Devoted an appropriate amount of time to a matter,

    • Properly analyzed the facts of the situation,

    • Complied with statutory, regulatory and IRS procedures,

    • Took timely actions, and

    • Provided adequate notification and made required contacts with taxpayers.

  3. Specific measurement criteria, referred to as attributes, are contained in the Embedded Quality Job Aid for each Collection field program, and are used to evaluate the quality of case work.

  4. The use of the Embedded Quality System in Collection’s field programs was established via a Letter of Understanding between the National Treasury Employees Union, management representatives of the SB/SE Division, and the Human Capital Office, Division of Workplace Relations dated January 17, 2007 and has subsequently been incorporated into Article 12 of the National Agreement.

5.13.1.1.3 (10-06-2022)

Roles and Responsibilities

  1. Headquarters Collection provides corporate wide guidance, coordination, and support on all aspects of the collection process.

  2. Quality and Technical Support (QTS) provides unbiased administration of the Embedded Quality program, including the Embedded Quality Review System and the National Quality Review System for both Campus and Field Collection functions with an enterprise objective to measure performance. By design, it is independent from other Collection functions to ensure impartiality and maintain data integrity. QTS regularly interacts with the Collection Field function headquarters’ business owners and operations to work quality issues including:

    • Providing oversight and coordination of the Collection Embedded Quality (EQ) Programs.

    • Monitoring EQ program adherence including proper coding of reviews and all aspects of the sampling process.

    • Sponsoring discussions to identify trends and issuing guidance and direction to correct defects in casework.

    • Maintaining the EQ system.

    • Updating EQ tools including job aids, system fields, and attribute definitions.

    • Establishing procedures and providing support for attribute coding for Campus Collection and Field Quality reviews.

  3. The Collection Quality Program Manager is primarily responsible for:

    1. Coordination with Technology Solutions and Information Technology to maintain the current EQ systems, as well as to identify, develop, and deliver future enhancements,

    2. Maintenance of EQ Job Aids and technical reference materials to ensure they accurately reflect current law, policy, and procedure,

    3. Coordination with other SB/SE quality program managers to issue consistent guidance and development of training material,

    4. Coordination with Technology Solutions to establish guidelines for accessing and monitoring the system to ensure that appropriate access privileges and security levels are maintained,

    5. Providing EQ data and analysis to identify factors influencing EQ scores,

    6. Providing improvement recommendations to the collection field programs,

    7. Providing EQ data and/or analysis to other internal and/or external stake holders on a recurring and ad hoc basis,

    8. Developing the annual Field Quality sampling plans for each collection field program,

    9. Establishing baselines used to measure, monitor, and improve manager and reviewer accuracy and consistency to ensure the accuracy and consistency of EQ data,

    10. Development of EQ training, briefings and outreach materials and deliver training classes, briefings and presentations in coordination with Leadership, Education and Delivery Services Division and other stakeholders,

    11. Providing EQ user support for the collection field programs and other stakeholders,

    12. Maintenance of the collection field programs portion of the EQ website,

    13. Coordinating the issues resolution process with Area coordinators and other stakeholders and maintaining the Issues Log on the EQ website, and

    14. Establishing and maintaining the consistency review process.

  4. The Field Quality Review Group Manager is primarily responsible for:

    1. Providing input during the attribute development process,

    2. Adhering to the annual Field Quality sample plan,

    3. Ensuring that a system is followed for selecting a representative number of cases from each Specialized Product Review Group (SPRG) where appropriate,

    4. Ensuring that Field Quality reviewers understand and adhere to EQ and Field Quality program changes,

    5. Coordinating with Headquarters Collection on the development of attributes and requirements for specialty reviews,

    6. Providing a quarterly report of all specialty reviews completed with an accounting of time and resources expended,

    7. Monitoring volumes of cases provided for Field Quality review and identifying shortages,

    8. Contacting the responsible function to determine the reason for any shortages and assisting in resolution,

    9. Providing a regular systemic approach to measurement and monitoring of review consistency,

    10. Ensuring the accuracy of all information input on NQRS reviews and correcting header information as necessary,

    11. Utilizing the EQ Issues Log to submit all concerns regarding attribute interpretation, and

    12. Securing approval/concurrence from Collection Policy and the Collection Quality Program Office via the Issues Log prior to implementing any changes in attribute interpretation.

  5. Field Quality reviewers are primarily responsible for:

    1. Reviewing cases using the appropriate EQ Job Aid,

    2. Reviewing cases using the appropriate IRM revision,

    3. Correct usage of reason codes,

    4. Clear narrative comments with IRM references as appropriate,

    5. Timely and accurate input of header and review data, and

    6. Elevation of potential conflicts in the IRM and the Job Aid to their manager.

  6. Collection Quality Senior Program Analysts are primarily responsible for:

    1. Coordinating with Technology Solutions and Information Technology to maintain the current EQ systems, as well as to identify, develop, and deliver future enhancements,

    2. Maintaining EQ technical reference materials and ensuring they accurately reflect current law, policy, and procedure,

    3. Providing analysis to identify factors influencing EQ scores,

    4. Providing improvement recommendations to the collection field operations,

    5. Providing EQ data and/or analysis to other internal and/or external stake holders on a recurring and ad hoc basis,

    6. Developing annual Field Quality NQRS sampling plans for each collection field program,

    7. Establishing baselines to use to measure, monitor, and improve reviewer accuracy and consistency,

    8. Developing and delivering EQ training materials and classes in coordination with Leadership, Education and Delivery Services Division and other stakeholders, and

    9. Maintaining the collection field programs portion of the EQ website and EQ Issues Log.

  7. Collection Policy is primarily responsible for:

    1. Monitoring EQ Job Aids and training materials for consistency with the IRM and other guidelines,

    2. Resolving inconsistencies in IRM interpretation, and

    3. Responding to policy issues raised by field and Collection Quality staff.

  8. The Collection field organizations Area Offices are primarily responsible for:

    1. Assuring that NQRS data are used as measures of organizational quality and not to evaluate individual employees,

    2. Analyzing NQRS results, determining the factors that influence them, and providing a consistent means of addressing quality improvement goals (e.g., periodic training on problem areas or renewed emphasis on the use of correct procedural guidelines),

    3. Ensuring that territory managers correctly use the consistency review process outlined in IRM 5.13.1.5.3, and required in IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid,IRM 1.4.51, Resource Guide for Managers, Insolvency, IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program, IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid, and

    4. Encouraging territory managers to perform “mirror” reviews of cases which group managers (GM) have reviewed to assess the accuracy of the GM’s EQ attribute ratings and effectiveness of the feedback given to employees as described in IRM 1.4.50.13.5.2, Commonly Selected Review Components.

  9. Field Collection, Advisory, Insolvency, and Offer-in-Compromise territory managers are primarily responsible for ensuring EQ consistency reviews are conducted at least annually. The primary purpose of these reviews is to promote consistent application of the EQ attributes. Collection Field Quality will lend assistance when available for coding disagreements during the EQ consistency review meeting(s). To aid in the consistency review process, territory managers will:

    1. Provide group managers with a sanitized case for review. Each manager will then independently rate the revenue officer performance for each of the applicable EQ attributes and enter the ratings in the EQ training database or the Survey Manager website.

    2. Compile the ratings and meet with the group managers to discuss any areas of inconsistency in the attribute ratings. See:

    • IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid

    • IRM 1.4.51, Resource Guide for Managers, Insolvency

    • IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program

    • IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid

  10. Operations Support, Technology Solutions will provide core information technology management and support services to the Collection Quality program, including:

    1. Ensuring compliance with Federal Information Security Management Act (FISMA),

    2. Managing unified work requests (UWR),

    3. Leading the development of enhanced data and computer security process and controls,

    4. Data call coordination,

    5. Knowledge Incident/Problem Service Asset Management (KISAM) coordination,

    6. Information technology administrative duties, to include processing BEARS requests,

    7. EQ Systems matrix management, and

    8. End user support including training materials and SB/SE Requests for Organizational Changes (S-ROC) activities to maintain the EQRS and NQRS programs.

5.13.1.1.4 (10-06-2022)

Program Reports and Effectiveness

  1. Program Reports.

    1. Information from completed Field Quality reviews will be compiled electronically and available on the NQRS “Reports” tab. This will comprise the official record of Field Quality’s NQRS results.

    2. The design and format of NQRS reports will be determined by the Collection Quality Program Manager. Levels of access to NQRS reports and data will be defined by headquarters based on established guidelines.

    3. Managers can request access to NQRS reports through a BEARS request..

  2. Program Effectiveness. To ensure the accuracy and timeliness of Field Quality’s reviews, and to ensure the reviewer’s accuracy, consistency and timeliness, the Field Quality manager conducts periodic consistency reviews, time utilization reviews, and DCI reviews. The Collection Quality Program Manager conducts operational reviews of Field Quality’s program. In addition, Senior Program Analysts conduct accuracy reviews of reviewers work to ensure accuracy and Collection Policy performs program reviews of the Collection Quality program.

5.13.1.1.5 (10-06-2022)

Program Controls

  1. EQ is comprised of two distinct systems (EQRS and NQRS). EQRS is used by FC, Advisory, PALS, OIC and Insolvency managers to evaluate and document employee performance. NQRS is used by Field Quality reviewers to document case reviews conducted to assess the organizational performance.

  2. Access to the EQRS and NQRS systems are controlled following standard access guidelines through BEARS..

  3. Access to EQRS and NQRS data and reports is controlled based on the user’s assigned permission level, assigned function and assigned organization. System coordinators are responsible for assigning users to the appropriate permission level based on the user’s role in the organization. Users are only given privileges that are required for the user to perform their job. Users do not have access to security and other functions/features that require elevated privileges.

  4. The EQ system checks information inputs for accuracy and completeness. The application enforces input controls to ensure data accuracy and drop downs lists are used as much as possible to restrict users from typing invalid information. The system displays an error message if invalid data is input into the system. The application prompts and restricts the user if the input is required in a field before proceeding.

  5. Security controls are tested annually during the Federal Information Security Management Act (FISMA) Annual Security Controls Assessment (ASCA).

  6. EQRS and NQRS users are required to follow the system procedures and guidance contained in the Embedded Quality User Guide, available on the Embedded Quality Knowledge Base located in the Embedded Quality Field System Information knowledge book at:https://portal.ds.irsnet.gov/sites/vl115/pages/default.aspx

  7. Managers are required to follow program management procedures and controls addressed in:

    • IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid

    • IRM 1.4.51, Resource Guide for Managers, Insolvency

    • IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program

    • IRM 1.4.53,

5.13.1.1.6 (10-04-2018)

Acronyms

  1. This table lists commonly used acronyms and their definitions:

    Acronym Definition
    AC Action Code
    AdProt Adequate Protection
    AIS Automated Insolvency System
    AOIC Automated Offer in Compromise
    APP Application
    ASED Assessment Statute Expiration Date
    ATAT Abusive Tax Avoidance Transaction(s)
    BEARS Business Entitlement Access Request System
    BMF Business Master File
    BOD Business Operating Division
    CAF Centralized Authorization File
    CCL Conditional Commitment Letter
    CCP Centralized Case Processing
    CERT Certificate
    CIO Centralized Insolvency Operation
    CIS Collection Information Statement
    CJE Critical Job Elements
    CLA Case Level Activities
    COIC Centralized Offer in Compromise
    CP Computer Paragraph
    CSED Collection Statute Expiration Date
    DCI Data Collection Instrument
    EIN Employer Identification Number
    EQ Embedded Quality
    EQRS Embedded Quality Review System
    ETA Estate Tax Attorney
    FC Field Collection
    GM Group Manager
    ICS Integrated Collection System
    IRM Internal Revenue Manual
    MOIC Monitoring Offer in Compromise
    NFTL Notice of Federal Tax Lien
    NQRS National Quality Review System
    OI Other Investigation
    OIC Offer in Compromise
    PALS Property Appraisal and Liquidation Specialist
    POC Proof of Claim
    QTS Quality and Technical Support
    RO Revenue Officer
    SB/SE Small Business/Self Employed
    SPRG Specialized Product Review Group
    TE Tax Examiner
    TFRP Trust Fund Recovery Penalty

5.13.1.1.7 (02-18-2020)

Related Resources

  1. Additional information and guidance on completing Embedded Quality reviews can be found in the following documents:

    • Document 12359, Embedded Quality Job Aid Field Collection

    • Document 12360, Embedded Quality Job Aid Offer in Compromise

    • Document 12656, Embedded Quality Job Aid Specialty Collection -Insolvency

    • Document 12739, Embedded Quality Job Aid Advisory Lien Core

    • Document 12741, Embedded Quality Job Aid Advisory Estates

    • Document 12744, Embedded Quality Job Aid Property Appraisal and Liquidation Specialist

    • Document 12746, Embedded Quality Job Aid Advisory Litigation

    • Document 13136, Embedded Quality Job Aid Advisory Tax Examiner Job Aid

    • Document 13346, Embedded Quality Job Aid Advisory Restitution Based Assessments

5.13.1.2 (10-06-2022)

Embedded Quality Review Process

  1. The Quality Review process provides a method to monitor, measure, and improve the quality of work. Quality Review data is used to provide quality statistics for the Service's Business Results portion of the Balanced Measures, and/or to identify trends, problem areas, training needs, and opportunities for process improvement.

  2. The Embedded Quality (EQ) effort is a way of doing business that builds commitment and capability among all individuals to continually improve customer service, employee satisfaction, and business results. The EQ effort is based on three components:

    • Improving the way quality is measured, calculated, and reported

    • Creating accountability by connecting employee reviews to quality measurements in a way that enables managers and employees to act on the results

    • Improving the design and deployment of the quality resources dedicated to review, analysis, and improvement

    The Embedded Quality System calculates measurement using the percent of applicable coded attributes that are correct based on the number of opportunities within each of five "Measurement Categories." The Measurement Categories are defined as follows:

    • Customer Accuracy: measures whether the customer was provided a complete and correct tax resolution without negative impact.

    • Regulatory Accuracy: measures the adherence to statutory/regulatory process requirements.

    • Procedural Accuracy: measures adherence to non-statutory/non-regulatory internal process requirements.

    • Professionalism: addresses quality measurements that promote a positive image of the Service by using effective communication techniques.

    • Timeliness: measures the resolution of issues in the most efficient manner.

  3. There are two types of definitions for header and attribute fields - the operational definition and the job aid definition. The operational definition is the general definition and cannot be changed. The job aid definition is specific to the Specialized Product Review Groups (SPRG). The header and attribute operational definitions are shown in Exhibits 5.13.1-1 through 5.13.1-4. The specific job aid definition is located in the appropriate SPRG Quality Job Aid.

  4. The Collection field organization’s Embedded Quality reviews are divided into three Functions: Collection, Advisory, and Insolvency. The reviews are further divided into Specialized Product Review Groups (SPRG), which identifies the program area in which reviews are conducted. There are 16 SPRGs used in Collection field operation reviews

    Function: SPRG: Reviewed by Field Quality:
    Collection Field Collection Yes
    Collection Offer in Compromise (OIC) Yes
    Advisory Claim/Summons No
    Advisory Estates No
    Advisory Foreclosure No
    Advisory General Advisory No
    Advisory Independent Administrative Reviewer (IAR) No
    Advisory Liens Yes
    Advisory Litigation No
    Advisory Seizure No
    Advisory TFRP CMP Tax Examiner No
    Advisory Tax Examiner No
    Advisory Restitution Based Assessments No
    Insolvency Chapter 7 Asset Yes
    Insolvency Chapter 7 No Asset Yes
    Insolvency Chapter 11 & 12 Yes
    Insolvency Chapter 13 Yes

  5. The Insolvency Chapter 11 & 12 SPRG is shown as Chapter 9/11/12/15 on EQRS. In addition to the review of Chapter 9, 11, 12, and 15 cases, the SPRG includes Receiverships and Assignment on EQRS. To conduct a review of a Receivership or Assignment, select either" Receiverships" or "Assignment (ABC)" as the case type on the EQRS Case Information screen.

  6. EQ is comprised of two distinct systems (EQRS and NQRS). EQRS is used by FC, Advisory, PALS, OIC and Insolvency managers to complete all case reviews for revenue officers, advisors, bankruptcy specialists, PALS, tax examiners, and OIC specialists. The system provides a structured context for evaluating employee performance and creating related documentation. NQRS is used by Field Quality reviewers to review a sample of closed Collection field program cases to provide an independent organizational performance assessment from which management may draw inferences regarding overall case quality for a given operational segment.

  7. Under EQ, Collection managers use many of the same quality attributes for employee case reviews that the Field Quality staff uses to assess organizational quality. It is important that all users apply the review guidelines as consistently as possible. Additional guidance for using EQ attributes is contained in Job Aids for each Collection program. Copies can be accessed electronically on your specific programs Collection Quality Knowledge Book: https://portal.ds.irsnet.gov/sites/vl115/pages/default.aspx

  8. The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. Field Quality’s reviews on NQRS include attributes to assess whether the employee appropriately provided and protected the taxpayer’s rights, to include the rights contained in the TBOR. For more information on TBOR, see IRC 7803(a)(3) and the TBOR website at: https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx

5.13.1.3 (10-04-2018)

Embedded Quality - Managerial Review Process

  1. The EQ managerial review process using EQRS to assess employee performance creates accountability by connecting employee reviews to the balanced measures. Managers use the system to document and track employee performance and training needs. Managers document employee performance and provide the employee feedback using the Employee Feedback Report on EQRS. Data from the managerial reviews is entered into the EQRS, which maps to the employee's Critical Job Elements and Aspects.

  2. The objective of managerial reviews, which are prepared on EQRS, is to measure and document employee performance. Managerial review data can also be used to:

    • Track employee performance and provide input into employee appraisals,

    • Identify training needs for individual employees and for groups of employees, and

    • Assist in workload planning.

    Note:

    Managerial reviews are performed independently from Field Quality reviews. Field Quality review results are never used for evaluation of individual employees.

5.13.1.4 (10-06-2022)

Embedded Quality - Field Quality Review Process

  1. Field Quality’s reviews on NQRS are designed to monitor crucial aspects of organizational performance. The quality of completed Collection case work is an important business result contributing to a balanced system of measures. Closed Collection case files are reviewed to measure organizational performance in the five EQ measurement categories.

  2. The national quality reviews are completed by Field Quality reviewers utilizing NQRS. The review data is compiled using a Data Collection Instrument (DCI). The data from the national quality reviews is entered into NQRS, then rolled up to provide the business results for the Balanced Measures.

  3. The objective of Field Quality reviews is to create quality review data used by management to provide a basis for measuring and improving program effectiveness by identifying:

    • Defects resulting from employee or systemic action(s) or inaction(s),

    • Reason(s) for defect occurrence,

    • Drivers of Customer Accuracy,

    • Defect trends, and

    • Recommendations for corrective action.

    Quality review also provides:

    • A way to ensure a corrective action or quality improvement initiative was effective,

    • A vehicle for input to balanced measures, and

    • Assistance to management in efforts to improve quality.

    Note:

    Managerial review data may also be used by management for some or all of the purposes listed above.

  4. Field Quality’s reviews on NQRS are not a substitute for first-line managerial review responsibilities. They are a tool for executive and senior managers to use in determining strengths and weaknesses in the quality of work performed in Collection operations.

  5. Quality defects related to IRM or procedural changes will be charged ten business days after the SERP posting date of the IRM update/change. During the ten business day grace period, national analysts will code "Y" if either the former or new procedure is followed. Informational feedback from national reviews will be shared with functional areas prior to the tenth day.

    Note:

    Procedural changes include interim guidance memoranda (IGM) or IRM procedural updates (IPU).

  6. Field Quality’s NQRS review results at the National and Area levels are statistically valid, reliable and precise measurements of the overall quality of casework completed by FC. Territory level FC results are statistically valid and reliable, although less precise. Statistically precision at the Territory level varies based on the number of closed cases, attribute applicability and pass rates. Field Quality’s OIC, Advisory and Insolvency NQRS review results are statistically valid, reliable and precise at the National level. OIC, Advisory and Insolvency results stratified to any lower organizational segment are not precise measurements of the quality of case work at those levels. Management should view such stratifications as indicators and rely on them only to the extent that they are confirmed by other reliable management measures of quality. Area, Territory, and Headquarters management should use quality review findings to help identify problems that require organizational changes in such areas as procedures, organization, and training.

5.13.1.5 (10-04-2018)

Scope of Field Quality NQRS Reviews

  1. Field Quality reviews are performed on most types of cases closed by Field Collection (FC), Offer in Compromise (OIC), and Field Insolvency as well as certain types of work performed by the Advisory function.

  2. Case types include:

    • Balance due,

    • Delinquent return,

    • Combination (balance due and delinquent return),

    • FTD alerts,

    • Cases closed to Insolvency from Field Collection,

    • Other Investigations (OI),

    • Offer-in-Compromise (OIC) cases,

    • Chapter 7, 11, 12, and 13 Bankruptcy cases worked in Insolvency, and

    • Notice of Federal Tax Lien discharge, subordination, and withdrawal requests worked in Advisory.

  3. In addition to the mandatory review items, additional operational review items may be added at the request of national, area, or territory managers to measure adherence to new procedures or other areas of concern. Findings in connection with operational, optional, ad hoc, and supplemental reviews will not be reflected in regular NQRS reports, but will be transmitted to the requesting organization in a manner defined at the time of the request.

  4. Requests for additional discretionary items must be made in writing through the Collection Quality Program Manager, who will consult with Field Quality review group management to determine how the requested item(s) might be added consistent with IRM 1.5.2, Uses of Section 1204 Statistics, and review staffing constraints.

5.13.1.6 (10-06-2022)

Field Quality Case Reviews

  1. As the designated measure of Collection field organization’s quality, Field Quality’s case reviews on NQRS are an integral component of the service-wide Balanced Measures effort. This is the highest priority for all Field Quality staff members.

  2. Field Quality managers should make every effort to ensure that reviews are performed timely and accurately and that review standards are applied consistently. Managers will conduct time utilization reviews, DCI reviews, and consistency reviews at least quarterly to promote timeliness and accuracy. Results of these reviews should be maintained and periodically evaluated. If problems with certain review items persist, they should be reported to the Collection Quality Senior Program Analyst for an analysis and discussion of potential issues raised. If the cause is determined to be a lack of clarity in the required review procedures, the Collection Quality Senior Program Analyst will work with Field Quality management to explain or revise the procedure. No changes to review procedures should be made without concurrence by the Collection Quality Senior Program Analyst. The Collection Quality Senior Program Analyst will provide updated review procedures to NQRS and EQRS users.

  3. Field Quality review data should be entered to the NQRS system as the review is being completed to promote reliability. Published standards must be followed by reviewers so quality review customers will know how closed cases are evaluated. If a potential problem with an EQ attribute is identified, it should be submitted to the Collection Quality Senior Program Analyst via the EQ Issues Log. This will ensure that all EQ users have access to the information.

5.13.1.7 (10-04-2018)

Reporting Field Quality Review Results

  1. Information from completed Field Quality reviews will be compiled electronically and available on the NQRS “Reports” tab. This will comprise the official record of Field Quality’s NQRS results.

  2. The design and format of NQRS reports will be determined by the Collection Quality Program Manager. Levels of access to NQRS reports and data will be defined by headquarters based on established guidelines.

5.13.1.8 (10-04-2018)

Field Quality Audit Trail

  1. Field Quality will maintain an inventory control system. This will facilitate an orderly flow of case files and supporting documents between Collection Case Processing (CCP), OIC groups, the Field Quality review group, the Field Quality reviewer, and the National Records Center (NRC).

  2. After review, each paper case subjected to review will be annotated or stamped QR (Quality Reviewed) at the upper right hand corner of the case. Following the annotation or stamp the reviewer will enter the date of review. Closed Integrated Collection System (ICS) and Automated Insolvency System (AIS) cases will contain an electronic notation that the case was accessed by Field Quality for NQRS review.

  3. All closed paper Field Collection case files and associated ICS paper files that have been reviewed will be returned with a transmittal slip to the NRC for appropriate disposition.

  4. All closed OIC paper case files with the disposition type of Accepted (01) that have been reviewed will be forwarded to the Memphis MOIC site with a transmittal slip for appropriate disposition.

  5. All closed OIC paper case files with the disposition types of "Rejected (05)", Withdrawal (06)", and "Return (10)", that have been reviewed will be returned to the originating field OIC with a transmittal slip for appropriate disposition.

    Caution:

    Closed paper case files should remain intact after they leave the revenue officer's possession. Dismantling, purging, or discarding documents from closed cases could negatively affect an individual employee's case if legal actions are brought against them.

5.13.1.9 (10-06-2022)

Field Quality Case Sampling

  1. For the Field Quality review to provide statistically reliable measurements, case samples must be consistently provided to the Field Quality review group on a regular schedule. The sample completion timeframes will be determined by the Field Quality Manager. The Field Collection and OIC sample lists are generated weekly and monthly for the Advisory and Insolvency functions. The number of cases selected will be determined annually by the Collection Quality Program Manager in consultation with Operation Support, Business Development, Research.

5.13.1.9.1 (02-18-2020)

Field Collection Case Selection

  1. Collection Quality staff will pull Field Collection closed cases virtually on a weekly basis off of ICS. Randomly selected closed cases will be placed on a sample template. A hybrid sample of virtual and closed case files received in Philadelphia Centralized Case Processing (CCP) may be utilized at Collection Quality’s prerogative and agreement with Field Collection in the future.

  2. The Collection Quality analyst will provide the Field Collection sample template with the selected ICS cases to the Field Quality manager on a weekly basis.

  3. The randomly selected closed FC cases may be selected from any of the disposition types below. No specific number of cases is required from any category:

    1. Full Pay (status 12),

    2. Adjustment - Form 3870 (status 12 or 53),

    3. Installment Agreement - Form 433D or Form 2159 (status 60),

    4. Currently Not Collectible -Form 53,

    5. Federal Tax Deposit Alerts,

    6. Delinquent Return cases, and

    7. Field cases closed to Insolvency or OIC.

  4. Field Quality reviewers should not review cases that are considered "non-reviewable" for national quality review purposes. These are:

    1. Cases with no case history or the history reflects no case actions,

    2. A balance due case that is in status 26 or assigned to FC,

    3. Cases in which the revenue officer took no action to resolve the case (for example, a case closed as CNC based on a prior CNC),

    4. The later of the date of approval or last history entry is six months or more from the review date, or

    5. There is a related case and there is not sufficient information to complete the review.

    Note:

    If a “non-reviewable” case as listed above is selected within the sample, the Field Quality Manager or Senior Analyst may approve a replacement case for review if available.

5.13.1.9.2 (10-06-2022)

OIC Case Selection

  1. The OIC samples are based on a random selection of closed cases on AOIC Business Objects weekly.

  2. Do not choose cases that are considered non-reviewable for national quality review purposes. These are:

    • Any case resolved by Appeals,

    • Cases closed over ninety days prior,

    • Open Cases,

    • Offers returned to taxpayers prior to assignment to an offer specialist,

    • Offers terminated due to taxpayer demise, or

    • Offer modification.

  3. The OIC sample lists will be prepared weekly and forwarded to the NQRS Field Quality manager by secure e-mail.

  4. There will be separate OIC sample lists for both Campuses (Brookhaven and Memphis) and the two OIC Field Territories.

5.13.1.9.3 (10-04-2018)

Advisory Case Selection

  1. ICS generates a sample listing at the end of each reporting month. Any deviation from the established selection process must be approved by the Collection Quality Program Manager in advance.

5.13.1.9.4 (10-06-2022)

Insolvency Case Selection

  1. The Automated Insolvency System (AIS) database on Business Objects is used to generate a random sampling of Insolvency casework for Field Quality review.

  2. At the beginning of each month, the Collection Quality Senior Program Analyst will generate a list of completed Field Insolvency cases for each of the four Field Insolvency Specialized Product Review Groups (SPRG).

  3. Using a random number generator, the Collection Quality Senior Program Analyst will randomly select the cases to be reviewed and alternative cases from the population. The cases selected will be sufficient to meet the current sampling plan.

  4. Certain cases are considered "non-reviewable" for national quality review purposes and should not be reviewed. These include:

    • Subsidiary and/or related cases of consolidated filings,

    • Cases closed without Field Insolvency action, or

    • Open cases assigned to Field Insolvency.

    Note:

    If such a case is selected as part of the monthly sample, substitute with an alternative case from the list.

5.13.1.9.5 (10-06-2022)

Case Transmittals

  1. Cases selected for review should be transmitted to their respective Field Quality review group, except for Insolvency and Advisory cases which are reviewed online.

    Note:

    Closed case files should remain intact after they leave the employee's possession. Dismantling, purging, or discarding documents from a case file could negatively affect an employee's case if legal actions are brought against them.

  2. CCP will prepare and ship the hard copy cases for the FC sample if there is a hybrid sample as described in IRM 5.13.1.9.1. See IRM 5.4.13.9.5, Case Processing, General CCP Procedures, National Quality Review System (NQRS).

  3. OIC groups will forward all closed cases on the sampling list to the appropriate Field Quality review group. Prepare a separate Form 3210, (Document Transmittal) to attach to the closed cases for each sampling list. Include the full paper case file, a copy of the case history, back-up documents, and the original OIC administrative file. See IRM 5.8, Offer in Compromise, for a description of required documentation on accepted OICs.

5.13.1.10 (02-18-2020)

Embedded Quality Review System

  1. Embedded Quality Review System (EQRS) is the primary tool for documenting and providing employees feedback on case reviews. EQRS is used to review individual cases, but can also be used to review employee activity across multiple cases (i.e. time utilization, office/field observation, initial contact, etc.) by using the Targeted Review option.

  2. Follow the attribute rating guidance in the EQ Job Aid for the particular Collection program area reviewed. The EQRS case reviews should serve to:

    1. Assess the employee’s effectiveness in meeting the expectations established in their Critical Job Elements,

    2. Determine the employee’s efficiency in carrying out the laws, procedures and policies of the Service,

    3. Identify and address exemplary performance and performance problems,

    4. Evaluate the employee’s ability to properly plan and schedule field, office, and telework activity,

    5. Ensure the employee is taking timely and appropriate actions to bring the case to a prompt and proper resolution,

    6. Provide the employee with timely, consistent and accurate feedback on their performance, and

    7. Ensure the taxpayer’s rights have been observed, to include the rights delineated in the Taxpayer Bill of Rights (TBOR):

    • The right to be informed

    • The right to quality service

    • The right to pay no more than the correct amount of tax

    • The right to challenge the position of the Internal Revenue Service and be heard,

    • The right to appeal a decision of the Internal Revenue Service in an independent forum,

    • The right to finality

    • The right to privacy

    • The right to confidentiality

    • The right to retain representation, and

    • The right to a fair and just tax system

    Note:

    For additional information about TBOR, please see the TBOR Frequently Asked Questions page at: https://irssource.web.irs.gov/Lists/General%20News/DispItemForm.aspx?ID=126.

  3. The EQRS Individual Feedback Report provides a record of rating and the case summary and narrative comment entries may serve as a basis for the employee performance reviews. Providing positive and constructive feedback to the employee is essential to maintaining and improving the performance of each employee. The attributes linked to the employees’ Critical Job Elements (CJE) and are written to a "meets" standard of a CJE aspect. When an attribute is rated, a pop-up screen provides a narrative comment screen used to provide the employee feedback addressing the noteworthy actions rated in the attribute and supporting the attribute rating. Managers must also provide a summary of the employee’s performance in the "Case Summary" section of the Employee Feedback Report.

  4. For additional information on the case review process and providing employee feedback, please see:

    • IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid.

    • IRM 1.4.51, Resource Guide for Managers, Insolvency.

    • IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program.

    • IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid.

    • Document 12359, Embedded Quality Job Aid Field Collection

    • Document 12360, Embedded Quality Job Aid Offer in Compromise

    • Document 12656, Embedded Quality Job Aid Specialty Collection -Insolvency

    • Document 12739, Embedded Quality Job Aid Advisory Lien Core

    • Document 12741, Embedded Quality Job Aid Advisory Estates

    • Document 12744, Embedded Quality Job Aid Property Appraisal and Liquidation Specialist

    • Document 12746, Embedded Quality Job Aid Advisory Litigation

    • Document 13136, Embedded Quality Job Aid Advisory Tax Examiner Job Aid

    • Document 13346, Embedded Quality Job Aid Advisory Restitution Based Assessments

    • Collection Embedded Quality Knowledge Base website:https://portal.ds.irsnet.gov/sites/vl115/pages/default.aspx

    • Taxpayer Bill of Rights website: https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx

Exhibit 5.13.1-1

Field EQRS Headers

The table below includes all Field EQRS header fields. Header Fields specific to various programs can be found in the specified program’s Quality Job Aid. The header numbers may not all appear in numeric order due to group.

EQRS Headers

Header Number Header Name Header Description
H001 Reviewer Type Use this field to identify the position of the person who performed the review.
H002 Reviewer Name Use this field to identify the person performing the review.
H003 Review Category Use this field to identify if the review is evaluative, non-evaluative, evaluative targeted, or non-evaluative targeted.
H004 Review Type Use this field to identify the specific type of review being conducted,
H005 Employee Name Use this field to identify the name of employee whose work is being reviewed.
H006 SPRG Use this field to identify the basic type of work/function being reviewed.
H007 Review Date Use this field to identify the date of the review.
H008 1st Follow Up Date Use this field to identify the initial case review follow up date.
H009 Shared with Employee Date Use this field to identify the date the review was shared with the employee.
H010 Rebuttal Attached? Use this field to identify a rebuttal is attached.
H144 Review Information Use this field to identify the specific business plan priority included with the review (IBTF, ASED/CSED, No Activity, etc.).
H011 Risk Code Use this field to identify the risk code listed on Entity/ICS.
H012 Taxpayer Name Use this field to identify the name of the Taxpayer.
H013 TIN Use this field to identify the SSN, EIN, or ITIN of the case being reviewed.
H014 Inventory Type Code Use this field to further identify the type of case for the ICS case selection process.
H015 Case Grade Use this field to identify the numerical grade of the case at the time of the review.
H016 Employee Grade Use this field to identify the grade of the employee.
H017 Case Type Use this field to identify the case type being reviewed.
H018 Case Sub Code Use this field to identify the case sub code.
H019 ICS Case Type Use this field to identify the case type on ICS (i.e., Bal Due, Del Ret, Combo)
H020 Balance Due Use this field to identify the Balance Due on the account.
H021 Case Age Use this field to identify if the case contained a overage indicator.
H022 Touch - Total Case Use this field to identify the total number of time charges on the case.
H023 Touch - Current RO Identifies the total number of case touches by current RO.
H024 Last Touch Date Use this field to identify the date that was last charged on the case.
H025 RO Last Touch Date Use this field to identify the date that was last charged on the case by the current RO.
H026 RO Hours - Current RO Use this field to identify the number of hours the current Revenue Officer has charged to the case.
H027 Tax Period Use this field to identify the primary tax period of the case being reviewed.
H028 Source Code Use this field to identify the two digit source code of the key return.
H029 Project Code Use this field to identify the project code.
H030 Activity Code Use this field to identify the correct activity code of the key return.
H031 Return Schedule (C,E,F) Use this field to identify the primary schedule to be examined. If more than one, select the most significant.
H032 Total Case Time Use this field to identify the time (hours) charged to the entire case to date.
H033 Resolution Type Use this field to identify how the case was resolved.
H034 Closing Date Use this field to identify the date the taxpayer's inquiry or case was resolved.
H035 Earliest CSED Date Use this field to identify the earliest Collection Statute Expiration Date (CSED).
H036 ASED Date Use this field to identify the Assessment Statute Expiration Date (ASED).
H037 Large Dollar Indicator Use this field to identify if case meets the large dollar criteria.
H038 LFI Use this field to identify if the Lien Filing Indicator is present on the case file.
H039 BOD Use this field to identify the BOD division code.
H040 Mgr Inspection Approval Date Use this field to identify the date the examiner received managerial approval to conduct the inspection.
H041 Docket/Case No. Use this field to identify the Insolvency case being reviewed on AIS (docket format should be no more than 15 characters [numbers, letters]).
H042 Method of Closure Use this field to identify the method of closure from AIS Entity Screen.
H109 Field Area Office Use this field to identify the Field Area office associated with the case.
H114 ID Theft Use this field to indicate if the case involved Identity Theft issues.
H115 Lien Cert Prep Date Use this field to identify the date any type of lien certificate is prepared for review and approval.
H116 Lien Cert Issuance Date Use this field to identify the date any type of lien certificate is mailed to a recorder, taxpayer, or 3rd party (escrow).
H118 Examiner Role Use this field to determine ET examiner role.
H119 Compliance Review Type Use this field to identify the type of compliance review.
H120 Registration Status Use this field to identify the final outcome of the compliance review.
H132 Action Code Use this field to identify the case type being reviewed.
H135 Offer Number Use this field to identify the Offer Number of the case being reviewed.
H136 Exam Status Code Use this field to identify the status code.
H137 ERCS Review Type Use this field to identify the ERCS review type.
H138 Reviewer Case Time Use this field to identify the reviewer's case time.
H043 IRS Received Date Use this field to identify the date the offer was received by the service.
H044 Offer Waiver Date Use this field to identify the date the waiver was signed.
H045 Site/Area Received Date Use this field to identify the date a taxpayers inquiry/case was received by a specific group in a site.
H046 Collection Assigned Date Use this field to identify the date the case was assigned to the field function.
H047 Open on ICS Date Use this field to identify the date the NFOI was opened on ICS.
H048 Employee Assignment Date Use this field to identify when case assigned to employee.
H049 1st Attempted Contact Date Use this field to identify the date CFf employee attempted first contact with the taxpayer or POA.
H050 1st Attempted Contact Method Use this field to identify the type of contact attempted.
H051 1st Action Date Use this field to identify the date of the first action on the case by the examiner.
H052 1st Contact Date Use this field to identify the date the employee first contacted the taxpayer or POA.
H053 1st Contact Method Use this field to identify the type of contact made.
H054 1st CIS Secured Date Use this field to identify the date the first completed CIS was secured.
H055 Final CIS Completed Date Use this field to identify the date the completed CIS used to close the case was secured.
H056 TFRP Determination Date Use this field to identify the date the TFRP determination was made.
H057 Referral Basis Use this field to determine type of referral to counsel.
H058 Referral Date Use this field to load referral load date from AIS referral data.
H059 Date L-4067,4068 Issued Use this field to identify the date that L-4067,4068 issued by employee per AID documentation.
H060 Petition Date Use this field to identify the petition date from the main AIS screen.
H061 POC Prep Date Use this field to identify when the Proof of Claim was prepared.
H062 341 Determination Date Use this field to identify when the employee determines whether it is necessary to attend 341.
H063 341 Date Use this field to identify the 341 date from the main AIS screen.
H064 Open on AIS Date Use this field to identify when the case was added to AIS.
H065 Use Cash Coll/AdProt Notice Se Use this field to identify the date that the use of cash collateral or adequate protection letter (or form letter 2173) was issued.
H066 CIO Transfer Date Use this field to identify when the field employee transferred the case to CIO.
H067 Req Re-Distribution Date Use this field to identify the date that this 984 ltr or other request was sent to trustee concerning distribution of estate.
H068 Conversion Date Use this field to identify when the case converted from another chapter to chapter of case being reviewed.
H069 In-Business Entity Use this field to identify cases with in business BMF filing requirements.
H070 Pyramiding Liabilities Use this field to determine if the taxpayer continued to pyramid for the first full period after employee contact.
H071 Closure Due Date Use this field to identify NFOI closure due date.
H072 Lien Refile Date Use this field to identify earliest lien refile date.
H073 Non-judicial/judicial Sale Dat Use this field to identify non-judicial/judicial safe date.
H074 Last Date to Redeem Date Use this field to identify 120 days from sale date. Judicial and non-judicial.
H075 Custody Transfer Date Use this field to identify date assets were transferred from RO to PALS.
H076 Sale Date Use this field to identify the date of the sale.
H077 Delinquency Status Date Use this field to identify the date the account was assigned to status 03 (CP 518 date).
H078 1st Return Received Date Use this field to identify the date the earliest return was received on the account.
H079 Assessment Date -1st Del Pd. Use this field to identify the date of the earliest period assessed on the account.
H080 IA Indicator Input Use this field to indicate if the employee initiated request for input of pending IA action code (TC 971 AC 043).
H081 IA Indicator Reversed Use this field to indicate if the employee requested reversal of pending IA action code, if applicable. (TC 971 AC 063 or TC 972 AC 043).
H082 Date Forwarded to IAR Use this field to identify the date the offer was forwarded to the Independent Reviewer.
H083 Date Returned from IAR Use this field to identify the date the offer was received from the Independent Reviewer.
H084 Phase I Time Use this field to identify the time (hours) charged prior to the first appointment.
H085 1st Appointment Date Use this field to identify the date the first appointment was held.
H086 Business Toured Use this field to identify if the place of business was toured.
H087 Phase II Time Use this field to identify the time (hours) charged beginning with the first appointment date through the last fact finding activity.
H088 EG Phase II Time Use this field to identify the time (hours) charged beginning with the first conference/substantive work date through the date closing status was determined.
H089 EG Phase III Time Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.
H090 Examination Start Date Use this field to identify the start date of the time period being reviewed by the field examiner.
H091 Examination End Date Use this field to identify the end date of the time period being reviewed by the field examiner.
H092 1st Report Date Use this field to identify the date the first report was issued.
H093 Phase III Time Use this field to identify the time (hours) charged beginning after the last fact finding activity through the time the closing status was determined.
H094 Closing Stat. Determination Dt Use this field to identify the date the closing status was determined.
H095 Closed to GM Date Use this field to identify the date the case was closed to the group manager.
H096 Phase IV Time Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.
H097 Initial Review Completed Date Use this field to identify the date when the employee completed the initial case analysis.
H098 Bar Date Use this field to identify the date for the last day that a government proof of claim may be filed.
H099 Plan Filed Date Use this field to identify when a chapter 11, 12 or 13 plan has been filed with the court.
H100 Confirmed Date Use this field to identify when a chapter 11,12 or 13 plan has been confirmed by the court.
H101 Court Dismissal Date Use this field to identify when a case was dismissed by the bankruptcy court.
H102 Begin Close Date Use this field to identify when the caseworker began to close case from history screen.
H103 Closing Notice Date Use this field to identify when the notice of dismissal or discharge was given to Insolvency; date should coincide with ENS date in detail if available.
H104 Discharge Date Use this field to identify when the case was discharge by the court.
H105 Lien Release Req Date Use this field to identify when the employee requested that the NFTL be release.
H110 Denial Date Use this field to identify the date the denial letter was issued.
H111 CCL Issue Date Use this field to identify the date the CCL was issued.
H112 POA indicator* Use this field to indicate the presence of Power of Attorney data for case.
H113 Lien Determination Date* Use this field to identify the date the Lien Determination was made.
H117 Response to Contact? Use this field record the taxpayer response to the contact.
H121 Initial App Upload to IMS Date Use this field to record the date CSTO uploaded the initial application to IMS.
H122 Case Assigned to Mgr Date Use this field to record the date the initial F 637 application was assigned to the manager on ERCS.
H123 Letter 3681 Date Use this field to record the date Letter 3681, 637 Notification Letter, was issued.
H124 Compliance Review Start Date Use this field to record the date the compliance review started by the examiner.
H125 Date Form 13499-C Uploaded to IMS Use this field to record the date Form 13499-C, Current 637 Recommendation, was uploaded into the IMS case file.
H126 Compliance Review End Date Use this field to record the date the initial F 637 application was closed to the manager.
H127 Date Manager Concurrence Use this field to record the date the manager concurred with the examiner compliance review determination.
H128 Letter 3689 Date Use this field to record the date Letter 3689, Letter of Registration, was issued.
H129 Letter 3696 Date Use this field to record the date Letter 3696, Results of Compliance Review, was issued.
H130 F8300 Closing Letter Date Use this field to record the date F8300 closing letter was issued.
H131 T31 Closing Letter Date Use this field to record the date the T31 closing letter was issued.
H133 F5344 generated by IMS? Use this field to determine if Form 5344 was generated by IMS
H134 F3198 generated by IMS? Use this field to determine if Form 3198 was generated by IMS.
H139 Sent to Counsel/CCP Date Use this field to identify the date the case was sent to Counsel/CCP.
H140 Returned from Counsel/CCP Date Use this field to identify the date the case was returned from Counsel/CCP.
H141 Sent to Group for Correction Date Use this field to identify the date the case was sent to the group for correction.
H142 Returned from Group Date Use this field to identify the date the case was returned from the group for correction.
H143 Transferred to Notice Clerk Date Use this field to identify the date the case was transferred to the notice clerk.
H106 Local Use Use this field to identify that a case is for local review purposes only.
H107 National Use Use this field to designate special/additional review attribute for selected cases when directed by HQ.
H108 HQ Tracking HQ will use this field for tracking issues for special analysis.
Exhibit 5.13.1-2

Field NQRS Header Fields

The table below includes all Field NQRS header fields. Header Fields specific to various programs can be found in the specified program’s Quality Job Aid. The header numbers may not all appear in numeric order due to group.

NQRS Headers

Header Number Header Name Header Description
H001 Reviewer Type Use this field to identify the position of the person who performed the review.
H002 Reviewer Number Use this field to identify the person performing the review.
H003 SPRG Use this field to identify the basic type of work/function being reviewed.
H004 Area Use this field to identify the Area that closed the case.
H005 Territory Use this field to identify the Field Compliance Territory.
H006 Group Number Use this field to identify the four digit Compliance group number.
H007 Review Date Use this field to identify the date of the review.
H008 Review Site Use this field to identify the national review site performing the case review.
H009 Natl Review Received Date Use this field to identify the date the case was received for National Review.
H010 Reviewer Assignment Date Use this field to identify the date the case was assigned to the National Reviewer.
H011 Reviewer Received Date Use this field to identify the date the case was actually received by the Reviewer.
H013 Review Time Use this field to identify the time (hours) charged to reviewing the case.
H194 Sample Date Use this field to identify the date the case was sampled at CCP.
H014 TIN Use this field to identify the SSN, EIN, or ITIN of the case being reviewed.
H015 Inventory Type Code X
H016 Case Grade Use this field to identify the numerical grade of the case at the time of the review.
H017 Employee Grade Use this field to identify the grade of the employee.
H018 Case Type Use this field to identify the case type being reviewed.
H019 Case Sub Code Use this field to identify the case sub code.
H020 ICS Case Type Use this field to identify the case type on ICS.
H021 Balance Due Use this field to identify the Balance Due on the account.
H022 Case Age Use this field to identify if the case contained a overage indicator.
H023 Tax Period Use this field to identify the primary tax period of the case being reviewed.
H024 Source Code Use this field to identify the two digit source code of the key return.
H025 Project Code Use this field to identify the project code.
H026 Activity Code Use this field to identify the correct activity code of the key return.
H027 Type of Representation Use this field to identify the type of representation, if any.
H028 Key Return Time Use this field to identify the total time (hours) charged to the key return.
H029 Total Case Time Use this field to identify the time (hours) charged to the entire case to date.
H030 Resolution Type Use this field to identify how the case was resolved.
H031 Closing Date Use this field to identify the date the taxpayer's inquiry or case was resolved.
H032 Earliest CSED Date Use this field to identify the earliest Collection Statute Expiration Date (CSED).
H033 ASED Date Use this field to identify the Assessment Statute Expiration Date (ASED).
H034 Large Dollar Indicator Use this field to identify if case meets the large dollar criteria.
H035 LFI Use this field to identify if the Lien Filing Indicator is present on the case file.
H036 BOD Use this field to identify the BOD division code.
H037 637 Registration Number Use this field to identify the 637 registration number of the case being reviewed.
H038 Type of Audit Conducted Use this field to identify the type of audit conducted based on information in the case file
H039 Mgr Inspection Approval Date Use this field to identify the date the examiner received managerial approval to conduct the inspection.
H040 Date Sample Taken Use this field to identify the date the sample was taken.
H041 Date Sample Shipped Use this field to identify the date the sample was shipped to the laboratory.
H042 Date Case Input on ExFON Use this field to identify the date the case was input to ExFON.
H043 Sample Results Recd Date Use this field to identify the date that the lab results were received.
H044 Penalty Approval Date Use this field to identify the date the manager approved/disapproved penalty on ExFON.
H045 Date L-3143/L-3144 Issued Use this field to identify the date that No violation L-3143/L-3144 was issued.
H046 Date Penalty Package Sent Use this field to identify the date the penalty package was provided to the TP.
H047 Date Inspection Completed Use this field to identify the date the inspection marked complete.
H048 Method of Closure Use this field to identify the method of closure from AIS Entity Screen.
H049 Docket/Case No. Use this field to identify the Insolvency case being reviewed on AIS (docket format should be no more than 15 characters [numbers, letters]).
H147 Tracking Code Use this field to identify the tracking code.
H148 Field Area Office Use this field to identify the Field Area office associated with the case.
H153 POA indicator* Use this field to indicate the presence of Power of Attorney data for case.
H154 Lien Determination Date* Use this field to identify the date the Lien Determination was made.
H155 ID Theft Use this field to indicate if the case involved Identity Theft issues.
H158 Closure Type Use this field to identify the type of case closure.
H161 Closing Balance Use this field to record the exact total unpaid balance of all modules at closing.
H162 Remote Manager Use this field to record whether case indicates remote manager involvement.
H163 Clerical Support Use this field to record whether case indicates lack of clerical support.
H164 ATAT Use this field to identify whether the case is an ATAT case.
H166 Examiner Role Use this field to determine ET or EX examiner role.
H167 Compliance Review Type Use this field to identify the type of compliance review.
H168 Registration Status Use this field to identify the final outcome of the compliance review.
H188 Action Code Use this field to identify the case type being reviewed.
H195 Offer Number Use this field to identify the Offer Number of the case being reviewed.
H134 Closing Stat. Determination Dt Use this field to identify the date the closing status was determined.
H135 Closed to GM Date Use this field to identify the date the case was closed to the group manager.
H136 Close from Group Date Use this field to identify the date the case was closed from the group.
H137 Phase IV Number of Appts Use this field to identify the number of appointments held in Phase IV.
H138 Phase IV Number of Delays Use this field to identify the total number of delays in Phase IV.
H139 Phase IV Delay Caused By Use this field to identify the party primarily responsible for the delays in Phase IV.
H140 Phase IV Time Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.
H141 EG Phase III Delays Use this field to identify periods of inactivity greater that 10 day for agreed cases and 20 days for unagreed cases.
H142 EG Phase III Delays Caused By Use this field to identify the party primarily responsible for the delays in Phase III.
H143 Final Proposal Issue Method Use this field to identify how the ETA's proposals were presented to the TP/POA.
H149 Case Closed Timely Use this field to identify whether or not the case was closed within the required National timeframe.
H174 Compliance Review End Date Use this field to record the date the initial F 637 application was closed to the manager.
H176 Letter 3689 Date Use this field to record the date Letter 3689, Letter of Registration, was issued.
H177 Letter 3696 Date Use this field to record the date Letter 3696, Results of Compliance Review, was issued.
H189 F5344 Generated by IMS? Use this field to determine if Form 5344 was generated by IMS.
H190 F3198 Generated by IMS? Use this field to determine if Form 3198 was generated by IMS.
H191 # of F5344 Corrections Made by CCP Use this field to determine the number corrections made by CCP on the F5344.
H192 # of F3198 Corrections Made by CCP Use this field to determine the number corrections made by CCP on the F3198.
H193 Manager CLA Recorded in IMS? Use this field to determine if the manager recorded case level activities in IMS.
H103 1st Appointment Date Use this field to identify the date the first appointment was held.
H104 Number of IDRs Use this field to identify the number of IDRs issued excluding the initial IDR.
H105 Phase II Number of Appts Use this field to identify the number of appointments held in Phase II.
H106 Phase II Number of Delays Use this field to identify the total number of delays in Phase II.
H107 Phase II Delays Caused By Use this field to identify the party primarily responsible for the delays in Phase II.
H108 Indirect Method Type Use this field to identify which indirect method was used, if any.
H109 Indirect Method Reason Use this field to identify the reason an indirect method was used, if any.
H110 MCM Date Use this field to identify the date the managerial concurrence meeting (MCM) was held.
H111 MCD Documented Use this field to identify if the Mutual Commitment Date (MCD) was documented.
H112 Business Toured Use this field to identify if the place of business was toured.
H113 Phase II Time Use this field to identify the time (hours) charged beginning with the first appointment date through the last fact finding activity.
H114 Date Return Filed Use this field to identify the date the return was filed.
H115 Date Return Recd in Group Use this field to identify the date the return was received in the group from the campus.
H116 Date Classified Use this field to identify the date the return was classified.
H117 Date Closed from Campus Use this field to identify the date the return was closed from the campus.
H118 Statistics of Income(SOI) Use this field to identify if the return was selected for SOI analysis.
H119 EG Phase II Time Use this field to identify the time (hours) charged beginning with the first conference/substantive work date through the date closing status was determined.
H120 EG Phase III Time Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.
H121 EG Phase II Delays Use this field to identify the number of periods of inactivity greater than 45 days.
H122 EG Phase II Delays Caused By Use this field to identify the cause of the inactivity.
H123 Multi-Quarter Examination Use this field to identify if the examination involves multiple quarters.
H124 Number of Quarters Use this field to identify the number of quarters in the examination.
H125 Examination Start Date Use this field to identify the start date of the time period being reviewed by the field examiner.
H126 Examination End Date Use this field to identify the end date of the time period being reviewed by the field examiner.
H150 GMCM Use this field to identify whether or not the GMCM was conducted when required.
H172 Compliance Review Start Date Use this field to record the date the compliance review started by the examiner.
H127 1st RAR Date Use this field to identify the date the first report was issued.
H128 1st RAR Issue Method Use this field to identify the method used to issue the first report.
H129 Phase III Number of Appts Use this field to identify the number of appointments held in Phase III.
H130 Phase III Number of Delays Use this field to identify the total number of delays in Phase III.
H131 Phase III Delays Caused By Use this field to identify the party primarily responsible for the delays in Phase III.
H132 30-Day Letter Date Use this field to identify the date the 30 Day Letter was issued, if applicable.
H133 Phase III Time Use this field to identify the time (hours) charged beginning after the last fact finding activity through the time the closing status was determined.
H173 Date Form 13499-C Uploaded to IMS Use this field to record the date Form 13499-C, Current 637 Recommendation, was uploaded into the IMS case file.
H175 Date Manager Concurrence Use this field to record the date the manager concurred with the examiner compliance review determination.
H178 Letter 3691 Date Use this field to record the date Letter 3691, Letter of Revocation, was issued.
H179 Letter 3685 Date Use this field to record the date Letter 3685, Denial of Registration, was issued.
H050 IRS Received Date Use this field to identify the date the offer was received by the service.
H051 Offer Waiver Date Use this field to identify the date the waiver was signed.
H052 Transfer Date Use this field to identify the date the case/referral was transferred.
H053 Site/Area Received Date Use this field to identify the date a taxpayers inquiry/case was received by a specific group in a site.
H054 Collection Assigned Date Use this field to identify the date the case was assigned to the field function.
H055 Open on ICS Date Use this field to identify the date the NFOI was opened on ICS.
H056 Employee Assignment Date Use this field to identify when case assigned to employee.
H057 Prior TP Contact Date Use this field to identify the date of taxpayer contact, prior to Field Compliance contact, when applicable.
H058 1st Attempted Contact Date Use this field to identify the date employee attempted first contact with the taxpayer or POA.
H059 1st Attempted Contact Method Use this field to identify the type of contact attempted.
H060 1st Action Date Use this field to identify the date of the first action on the case by the examiner.
H061 1st Contact Date Use this field to identify the date the employee first contacted the taxpayer or POA.
H062 1st Contact Method Use this field to identify the type of contact made.
H063 Date 1st CIS Secured Use this field to identify the date the first completed CIS was secured.
H064 Date Final CIS Completed Use this field to identify the date the completed CIS used to close the case was secured.
H065 TFRP Determination Date Use this field to identify the date the TFRP determination was made.
H066 Pyramiding Liabilities Use this field to determine if the taxpayer continued to pyramid for the first full period after employee contact.
H067 Referral Date Use this field to load referral load date from AIS referral data.
H068 Date L-4067,4068 Issued Use this field to identify the date that L-4067,4068 issued by employee per AID documentation.
H069 Petition Date Use this field to identify the petition date from the main AIS screen.
H070 POC Prep Date Use this field to identify when the Proof of Claim was prepared.
H071 341 Determination Date Use this field to identify when the employee determines whether it is necessary to attend 341.
H072 341 Date Use this field to identify the 341 date from the main AIS screen.
H073 Open on AIS Date Use this field to identify when the case was added to AIS.
H074 Conversion Date Use this field to identify when the case converted from another chapter to chapter of case being reviewed.
H075 Use Cash Coll/AdProt Notice Se Use this field to identify the date that the use of cash collateral or adequate protection letter (or form letter 2173) was issued.
H076 CIO Transfer Date Use this field to identify when the field employee transferred the case to CIO.
H077 Req Re-Distribution Date Use this field to identify the date that the 984 ltr or other request was sent to trustee concerning distribution of estate.
H078 In-Business Entity Use this field to identify cases with in business BMF filing requirements.
H079 Activity Gaps Use this field to identify if there are any lapses of activity.
H080 Delinquency Status Date Use this field to identify the date the account was assigned to status 03 (CP 518 date).
H081 Date 1st Return Received Use this field to identify the date the earliest return was received on the account.
H082 1st Delinquent Assess Dt Use this field to identify the date of the earliest period assessed on the account.
H083 IA Indicator Input Use this field to indicate if the employee initiated request for input of pending IA action code (TC 971 AC 043).
H084 IA Indicator Reversed Use this field to indicate if the employee requested reversal of pending IA action code, if applicable. (TC 971 AC 063 or TC 972 AC 043)
H085 Date Forwarded to IAR Use this field to identify the date the offer was forwarded to the Independent Reviewer.
H086 Date Returned from IAR Use this field to identify the date the offer was received from the Independent Reviewer.
H087 1st Appt Postponed Use this field to identify if the first appointment was postponed.
H088 1st Appt Postponed By Use this field to identify who postponed the first appointment.
H089 RAR Prior to Appointment Use this field to identify if the RAR was issued prior to the first appointment.
H090 Time Forecast Use this field to identify if the time forecast was documented.
H091 Phase I Time Use this field to identify the time (hours) charged prior to the first appointment.
H092 Custody Transfer Date Use this field to identify the date assets were transferred from RO to PALS
H093 Sale Date Use this field to identify the date of the sale.
H094 Initial Review Completed Date Use this field to identify the date when the employee completed the initial case analysis.
H095 Bar Date Use this field to identify the date for the last day that a government proof of claim may be filed.
H096 Plan Filed Date Use this field to identify when a chapter 11, 12 or 13 plan has been filed with the court.
H097 Confirmed Date Use this field to identify when a chapter 11,12 or 13 plan has been confirmed by the court.
H098 Court Dismissal Date Use this field to identify when a case was dismissed by the bankruptcy court.
H099 Begin Close Date Use this field to identify when the caseworker began to close case from history screen.
H100 Closing Notice Date Use this field to identify when the notice of dismissal or discharge was given to Insolvency; date should coincide with ENS date in detail if available.
H101 Discharge Date Use this field to identify when the case was discharge by the court.
H102 Lien Release Req Date Use this field to identify when the employee requested that the NFTL be released.
H151 Denial Date Use this field to identify the date the denial letter was issued.
H152 CCL Issue Date Use this field to identify the date the CCL was issued.
H156 2nd Attempted POA Contact Date Use this field to identify the date of the 2nd attempt to contact the POA.
H157 2nd Attempted POA Contact Method Use this field to identify the method of the 2nd attempt to contact the POA.
H159 Phase I Number of Delays Use this field to identify the total number of delays in Phase I
H160 Phase I Delays Caused By Use this field to identify the party primarily responsible for the delays in Phase I
H165 Response to Contact Use this field record the taxpayer response to the contact.
H169 Initial App Upload to IMS Date Use this field to record the date CSTO uploaded the initial application to IMS.
H170 Case Assigned to Mgr Date Use this field to record the date the initial F 637 application was assigned to the manager on ERCS.
H171 Letter 3681 Date Use this field to record the date Letter 3681, 637 Notification Letter, was issued.
H180 COIC Combo/Trsf letter issued date Use this date field to identify when the COIC combo/Trsf letter was dated/generated. If no Combo/Trsf letter date is available for a related or reconsidered offer, use the original offer Combo/Trsf letter issue date.
H181 Interim LT2645C required? Use this Y/N field to indicate if LT2645C was required to be sent for this case. Note to NQ reviewers: if the case is not assigned within 90 days from the COIC combo/Trsf letter date, an interim letter is required. Interim letter dates are found on ENMOD, not AOIC.
H182 1st Interim LT2645C issue date Use this date field to identify the date that the 1st 2645C was dated/generated per ENMOD when applicable. Note to NQ reviewers: Contact with the TP/POA must be made within 90 day intervals from an interim letter. Notification can be written or verbal/telephonic. Use this field for verbal or written contact.
H183 2nd Interim LT2645C issue date Use this date field to identify the date that the 2nd 2645C was dated/generated per ENMOD when applicable.
H184 3rd Interim LT2645C issue date Use this date field to identify the date that the 3rd 2645C was dated generated per ENMOD when applicable.
H185 Status Contact Date Use this date field if no 2645C letter was sent in order to indicate the date that the taxpayer was contacted to communicate the status of the OIC.
H186 Assignment letter required? Use this Y/N field to indicate if an assignment letter was required because the next required interim letter/contact date will expire after assignment to an OS before the initial analysis is due.
H187 Assignment letter issue date Use this date field to indicate the date that the assignment letter was issued/generated.
H144 Local Use Use this field to identify that a case is for local review purposes only.
H145 National Use Use this field to designate special/additional review attribute for selected cases when directed by HQ.
H146 HQ Tracking HQ will use this field for tracking issues for special analysis.
Exhibit 5.13.1-3

Field EQRS Attributes

The table below includes all Field EQRS attributes. Attributes specific to various programs can be found in the specified program’s Quality Job Aid.

EQRS Attributes

Attribute Number Attribute Name Attribute Description
100 Protection of Statute of Limitations Use this field to determine if the employee followed procedures to protect the statute of limitations.
101 Pre-Plan Activity Use this field to indicate if the employee's pre-plan activity is appropriate.
102 IDR Use this field to indicate if the employee prepared appropriate Information Document Requests.
103 LUQ (Other than income) Use this field to determine if the employee properly considered large, unusual and questionable items (other than income) on the primary return.
104 Prior/Subsequent Year and Related Returns Use this field to determine if the prior/subsequent and related returns were included in the examination by the employee when warranted.
105 Pre-Contact/Initial Case Analysis Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action.
106 Initial Compliance Screening Use this field to determine if the OE/OS completed an initial compliance screening and took appropriate actions upon assignment of the offer case.
107 Timely Initial Actions Use this field to determine if the OE/OS completed the initial compliance screening and the additional offer actions timely.
108 Verify Full Compliance Use this field to identify if the employee verified full compliance through appropriate research or other means such as inspection, inquiry, etc as appropriate.
109 Complete Research Use this field to identify if the employee properly researched internal, external, and/or third party sources.
110 Inventory Management Use this field to determine if the employee resolved inventory management issues within established guidelines.
111 LUQ After Pre-Plan (Other than income) Use this field to measure if the examiner properly considered large, unusual, and questionable items (other than income) on the primary return.
112 Required Filing Checks Use this field to measure if the examiner conducted the Required Filing Checks through appropriate IDRS research or other means, such as inspections, inquiry, etc.
113 Bankruptcy Case Planning Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action, including but not limited to 341 attendance determination and TFRP ASED identification.
114 IDR Use this field to indicate if the employee prepared appropriate information document requests.
115 Pre-Contact Analysis This attribute measures if the examiner conducted and documented a pre-contact analysis of the taxpayer.
116 Statute of Limitations Use this attribute to measure if the examiner closed the case prior to the expiration of the statute.
117 Risk Analysis Use this attribute to measure if the examiner prepared a risk analysis.
118 Issue Recognition/Development and Examination Scope Use this field to measure if the examiner recognized and adequately developed the audit issues and adjusted the scope of the examination if warranted.
119 Additional Offer Actions Use this field to determine if the OS/OE completed additional offer actions during the initial analysis and took appropriate actions.
120 Planning Process Use this attribute to measure if appropriate information was considered in the planning process.
121 Audit Plan Use this attribute to measure if the examiner prepared an Audit Plan.
122 Large, Unusual, or Questionable Items (LUQs) Use this attribute to measure if the employee identified large, unusual, or questionable (LUQ) items on the return during the case review.
123 CPEO Required Filing and Submission Checks Use this field to measure if the examiner conducted required filing checks of the CPEO, Responsible Individuals, and related entities.
124 Information Requests Use this field to measure if the examiner prepared appropriate Information Requests.
200 Timely Initial Contact Use this field to identify if the employee attempted initial contact timely.
201 Request Payment and/or Returns Use this field to identify if the employee requested full/part payment and/or delinquent returns during initial contact.
202 Compliance on Initial Contact Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact as established by IRM guidelines.
203 Requested/Secured Financial Information Use this field to identify if the employee requested or secured financial information when required (i.e., IA above streamline, CNC hardship, OIC).
204 Trust Fund Recovery Penalty (TFRP) Process Use this field to determine if the employee began the TFRP investigative process, during initial contact, within established IRM guidelines.
205 Insolvency Compliance Contact Use this field to determine if the employee addressed all filing and/or paying requirements during contact with the debtor or representative.
300 Exam Income Determination Use this field to indicate if the employee used appropriate techniques to determine income.
301 Minimum Income Probe Use this field to indicate if the employee used the appropriate minimum income probe.
302 Select the Appropriate Income Probe Method Use this attribute to indicate if the employee selected the appropriate income probe method.
303 Application of Income Probe Method and Tax Law Use this attribute to determine if the examiner arrived at the correct income. This would be based on applying the proper income probe or methods and properly considering the tax law applicable to income issues.
304 Income Development Use this field to measure if the examiner selected the appropriate income probe method and arrived at the correct income.
400 Audit/Compliance Interview Use this field to indicate if the employee conducted adequate interviews.
401 Field Visitation Use this field to identify if the employee conducted work at the appropriate location.
402 Tax Law Knowledge Use this field to identify if the employee exhibits a general working knowledge of the tax law.
403 Tax Law Research Use this field to determine if the employee conducts proper research using code, regulations, IRS published services, and other available sources.
404 Obtain/Determine Tax Law Facts Use this field to identify if the employee obtained/determined appropriate facts on tax law issues not covered by P and R Guide/PMG.
405 Interpreted/Applied Tax Law Correctly Use this field to identify if the employee interpreted and applied the tax law correctly.
407 Fraud Determination Use this field to determine if the employee properly pursued and developed indications of fraud.
408 Civil Penalty Determination Use this field to identify if the employee made correct determinations/computations for civil penalties.
409 Appropriate Procedural Action Use this field to identify if the employee took the appropriate procedural action(s) not addressed in any other attribute. It is important to rate the attribute when both the correct procedural action(s) were taken as well as when they were not taken.
410 Lien Determination/Filing Use this field to identify if the employee followed appropriate Notice of Federal Tax Lien (NFTL) Determination/Filing procedures.
412 Address Cause and Cure Use this field to verify that the employee addressed the cause and cure of the taxpayer's delinquency when required.
414 Analyze Ability to Pay Use this field to identify if the employee determined the taxpayer's ability to pay.
415 Courtesy Investigation (OI) Use this field to determine if the Offer Specialist appropriately initiated a Courtesy Investigation (OI).
416 Appropriate Enforcement Tools Use this field to determine if the employee considered and when applicable, used the appropriate enforcement tools.
417 Managerial Approval for Enforcement Use this field to determine if the required approval was secured for enforcement actions.
418 ETA/DCSC Determination Use this field to determine if an ETA-DCSC offer was properly considered when the employee has determined that the TP does not qualify for consideration under Doubt as to Liability (DATL) or Doubt as to Collectibility (DATC).
419 Inspection of Certificates Use this field to determine if the examiner properly inspected all exemption certificates to ensure compliance is being met for the purpose of the registrant maintaining their registration.
420 Registration Tests Use this field to determine if the examiner determined and documented that the applicant meets the activity test, the acceptable risk test, and the adequate security test. Based on the tests, the examiner will document the need for bonding.
421 Fuel Sampling and Shipping Procedures Use this field to determine if the FCA followed proper fuel sampling procedures.
422 On-going Compliance Use this field to identify if the employee, after initial contact, monitored the taxpayer's full compliance with all filing and paying obligations.
423 Financial Analysis Use this field to identify if employee reviewed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.
424 Local Court Compliance Use this field to determine if employee correctly identified and applied local court rules and Standing Orders.
425 Identification and Interpretation of Laws and Regulations Use this field to determine if the employee accurately researches, identifies issues and recommends appropriate legal and administrative actions.
426 Review Procedures Use this field to determine if the employee followed appropriate Advisory Review procedures.
427 Lien Interest Use this field to determine if the employee correctly determined the government's interest.
428 Procurement and Contracting Procedures Use this field to determine if the employee followed appropriate procurement procedures.
429 Pre-Sale Actions Use this field to determine if the employee followed appropriate pre-sale procedures.
430 Sale Actions Use this field to determine if the employee followed appropriate sale procedures.
431 Post Sale Actions Use this field to determine if the employee followed appropriate post-sale procedures.
432 Verify/Analyze Ability to Pay Use this field to identify if the employee properly evaluated the thoroughness and accuracy of the financial information secured and determined the taxpayers ability to pay.
433 Basic Tax Law Knowledge Use this field to measure if the examiner exhibits a working knowledge of basic tax law and research tools to independently conduct relevant research for routine issues.
434 Research and Technical Analysis Use this field to measure if the employee independently conducted appropriate research, utilized appropriate analytical methods and other resources for complex issues.
435 Seek Technical Advice Use this field to identify if the employee sought advice and/or approval from appropriate technical advisors or other subject matter experts.
436 Understanding the Fuel Industry Use this field to indicate if the employee demonstrated an understanding of the fuel industry.
437 Compliance Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact, throughout the life of the case and at resolution.
438 Bankruptcy Pleading Analysis Use this field to identify if employee researched and analyzed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.
439 Advanced Investigative Techniques Use this field to determine if the employee used a full range of advanced investigative techniques to locate assets, verify financial information, and develop potential fraud.
440 Audit/Compliance Interview Use this field to indicate if the employee conducted adequate interviews.
441 Understanding Books and Records Use this attribute to measure if the examiner gained an understanding of the taxpayers books, records, and accounting systems.
442 Issue Development Use this attribute to measure if the examiner adequately developed the audit issues and adjusted the scope of the examination if warranted.
443 Understanding Accounting Principles/Tax Law Use this attribute to measure if the understanding of the taxpayers books and records enabled the examiner to determine if additional issues needed to be pursued or additional information requested.
444 Information Gathering/Fact Finding Use this attribute to measure if the examiner took appropriate steps to request information from the taxpayer and gather facts about the audit issues.
445 Mid-Cycle Risk Analysis Use this attribute to measure if the examiner prepared a Mid-Cycle Risk Analysis.
446 Improving Quality Use this attribute to measure if the employee contributed to the improvement of quality for review process and program procedures.
447 Compliance Contact Use this field to indicate if the employee conducted adequate compliance interview.
500 Time Spent on Exam/Compliance Review Use this field to determine if the time spent on the examination is commensurate with the complexity of the issues.
501 Efficient Resolution and IRM Timeframes Met Use this field to determine if IRM timeframes were met and the case actions taken were done in the most efficient manner that did not result in any unnecessary delay to resolve the case.
502 Workload Management Use this field to determine if the employee prioritizes, plans, and schedules work in a logical and timely manner.
504 Timely Follow-up Actions Use this field to identify if the employee took timely follow-up actions when the taxpayer fails to meet established deadlines.
505 Timely Employee Actions Use this field to identify whether the employee took timely actions.
506 Timely Closing Actions Use this field to identify if the case was closed timely after all necessary actions were taken and case information secured.
507 Planning and Scheduling Use this field to determine if the employee effectively planned and scheduled work with the focus on moving the case toward resolution.
508 Stay/Discharge Actions Use this field to identify if employee took timely action to resolve any violation of the automatic stay or discharge order including levy releases and the inappropriate filing of Notice of Federal Tax Lien.
509 Time Charged Use this field to measure if the time spent by the examiner on the examination is commensurate with the complexity of the issues.
510 Time Span Use this field to measure if the time span of the case is appropriate for the actions taken.
511 Timely Bankruptcy Actions Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely respond to violations of the automatic stay or discharge.
512 Timely Case Actions Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely closes the case.
513 Time Spent on Review Use this field to determine if the time spent on the review is commensurate with the complexity of the case.
514 Time Used Use this field to determine if time spent on CPEO transaction is commensurate with the complexity of the application.
515 Process Time Use this field to determine if timeframes were met and the and the actions were done in the most efficient manner that did not result in any unnecessary delay to resolve the case.
600 Clear Action Dates Use this field to determine if the employee clearly communicated to the taxpayer a specific date for required action(s).
601 Clear Taxpayer Expectations Use this field to determine if the employee clearly communicated expectations to the taxpayer.
602 Advised of Consequences Use this field to determine if the employee clearly communicated possible consequences if the taxpayer fails to comply with the employee request.
603 Problem Solving and Analytical Skills Use this field to determine if problem solving and analytical skills were used, taking into consideration the customers point of view, when attempting to reach successful resolution to issues/case.
604 Meet and Deal Use this field to determine if oral communication with customers was firm, businesslike and professional.
605 Clear/Professional Written Communication Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.
606 TP/POA Kept Apprised Use this field to determine if the employee kept the TP/POA informed throughout the process.
607 TP Rights Use this field to determine if the employee advised the TP/POA of all rights.
608 Appropriate Handling of POA Use this field to identify if POA was appropriately referred to CAF and/or Determination Processing when valid, or not referred when invalid.
609 Confidentiality Use this field to determine if the employee protected the confidentiality of the taxpayer and/or taxpayer information.
610 Identified/Provided Taxpayer Rights or Statutory Letters Use this field to identify if the employee appropriately identified, addressed and/or provided taxpayer rights or statutory letters.
611 Statute Procedures/ASED/CSED Use this field to identify if the employee addressed statute issues (ASED,CSED) and followed statute procedures correctly.
612 Solicit Payment Use this field to determine if the employee solicited payment and/or considered installment agreement.
613 Managerial Involvement Use this field to determine if the level of managerial involvement is appropriate.
614 Technical Guidance Use this field to determine if the employee accurately provides customers/employees technical guidance.
615 Customer Outreach Use this field to determine if the employee effectively presents technical subject matter to internal and external customers.
616 Clear Action Dates and Expectations Use this field to determine if the employee clearly communicated to the taxpayer specific action dates and expectations.
617 TP/POA Rights and Notification Use this field to measure if the examiner advised the taxpayer/representative of all rights and kept the taxpayer/representative informed throughout the examination process.
618 Action Dates, Expectations, Consequences Use this field to determine if the employee clearly communicated to the taxpayer a specific action date(s), expectation(s) and the possible consequences if the taxpayer should fail to comply with the employee request.
619 Clear Communications Use this field to determine if the employee clearly communicated, verbally or in writing, to the taxpayer, applicant or other 3rd party specific action date(s), expectations, consequences, or technical advice while also keeping the T/P or POA apprised when appropriate.
620 Solicit Payment Use this field to determine if the employee solicited payment and/or considered installment agreement.
621 Customer Relations Use this attribute to measure whether the employee's interactions with the taxpayer/representative were effective in resolving overall questions, concerns, and requests for service from the IRS. It also measures whether oral communications with taxpayers are professional.
622 Issue Resolution Use this attribute to measure if the examiner solicited the taxpayer's agreement and/or position at closing.
623 Problem Solving and Analytical Skills Use this field to determine if problem solving and analytical skills were used considering both the examiner's and taxpayer's points of view when evaluating the issue.
624 Customer Outreach Use this field to determine if the employee effectively presents technical subject matter to customers.
625 Oral Communication Use this field to determine if oral communication with customers was firm, businesslike and professional.
626 Written Communication Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.
700 Appropriate Approval Use this field to determine if appropriate approvals were secured based on the type of closure.
701 Appropriate Case Disposition Use this field to identify if the method of case disposition was consistent with the facts and circumstances of the case as reflected in the case file.
702 Employee Case/History Documentation Use this field to identify if the employee completed the required case history/case documentation per IRM guidelines including accurate, clear, and concise preparation of internal documents.
703 Closing Reports and Supporting Documents Use this field to determine if the file contained required closing reports and supporting documents.
704 Lead Sheets and Special Forms Use this field to identify if the employee utilized the required lead sheets and special forms.
705 Case Processing Documents Use this field to identify if employee accurately completed case processing documents when appropriate.
707 Work Papers Support Conclusion Use this field to identify if the employee appropriately prepared work papers (including scope, depth and techniques used) to support the conclusion of the case.
708 Report Writing Use this field to determine if the employee followed applicable report writing procedures.
709 Case File Folder Use this field to determine if the employee properly prepared and assembled the case file.
710 Tax Computation Use this field to identify if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of tax as required .
713 Proof of Claim Preparation Use this field to identify if the employee reviewed tax account information,correctly determined the taxpayer's legal requirement for filing delinquent returns, secured the necessary information to compute the tax liability for any unfiled returns and accurately classified tax, penalty and interest in order to submit claims to collect taxes and returns in bankruptcy litigation .
714 Request for Litigation Support Use this field to identify if the employee communicated all relevant and necessary facts and assumptions relating to litigation to Area Counsel and/or the US Attorney.
715 AIS Systems Management Use this field to identify if the employee resolved errors generated when using the various automated sub-systems of AIS which include Automated Discharge System (ADS), Plan Monitoring, and Electronic Proof of Claim (EPOC). .
716 Case Closing Actions Use this field to identify if the actions taken to dispose of the case were consistent with the facts and circumstances of the case as reflected in the case file.
717 Advisory Systems Management Use this field to assess how the employee manages automation systems.
718 Manual Computations Use this field to identify if the employee correctly calculated manual computations of tax, penalty or interest.
719 Report Writing and Tax Computation Use this field to measure if the examiner correctly determined/computed the proposed or actual assessment or abatement of tax using the applicable report writing procedures.
720 Electronic Case Management Use this field to determine if the employee proficiently uses applications on IMS (or successor systems), utilizes automation and new technology, and timely reports computer and IMS problems, and implements corrective action or solutions.
721 Workpaper Document and Support Audit Conclusions Use this attribute to measure if the examiner adequately documented examination activities and time charges throughout the audit on the activity record; appropriately prepared workpapers (including scope, depth, and techniques used) to support the conclusions reached in the case.
722 Notice of Proposed Adjustment (NOPA) Preparation Use this attribute to measure if the employee interpreted and applied the tax law correctly
723 Program Coordination Use this attribute to measure if the employee coordinated and administered assigned programs.
724 Case Review and Processing Use this attribute to measure if the employee completed the assignments thoroughly and accurately within established guidelines.
725 Application/Transaction Checks Support Conclusion use this field to identify if the employee appropriately completed deficiencies workpapers (including scope, depth, and techniques used) to support the conclusion of the transaction.
800 Customer Impact Use this field to identify if the employee took the appropriate action to arrive at a correct and complete tax/case resolution with no material adverse impact on the customer.
Exhibit 5.13.1-4

Field NQRS Attributes

The table below includes all Field NQRS attributes. Attributes specific to various programs can be found in the specified program’s Quality Job Aid.

NQRS Attributes

Attribute Number Attribute Name Attribute Description
100 Protection of Statute of Limitations Use this field to determine if the employee followed procedures to protect the statute of limitations.
101 Pre-Plan Activity Use this field to indicate if the employee's pre-plan activity is appropriate.
102 IDR Use this field to indicate if the employee prepared appropriate Information Document Requests.
103 LUQ (Other than income) Use this field to determine if the employee properly considered large, unusual and questionable items (other than income) on the primary return.
104 Prior/Subsequent Year and Related Returns Use this field to determine if the prior/subsequent and related returns were included in the examination by the employee when warranted.
105 Pre-Contact/Initial Case Analysis Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action.
106 Initial Compliance Screening Use this field to determine if the OE/OS completed an initial compliance screening and took appropriate actions upon assignment of the offer case.
107 Timely Initial Actions Use this field to determine if the OE/OS completed the initial compliance screening and the additional offer actions timely.
108 Verify Full Compliance Use this field to identify if the employee verified full compliance through appropriate research or other means such as inspection, inquiry, etc as appropriate.
109 Complete Research Use this field to identify if the employee properly researched internal, external, and/or third party sources.
111 LUQ After Pre-Plan (Other than income) Use this field to measure if the examiner properly considered large, unusual, and questionable items (other than income) on the primary return.
112 Required Filing Checks Use this field to measure if the examiner conducted the Required Filing Checks through appropriate IDRS research or other means, such as inspections, inquiry, etc.
113 Bankruptcy Case Planning Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action, including but not limited to 341 attendance determination and TFRP ASED identification.
114 IDR Use this field to indicate if the employee prepared appropriate information document requests.
115 Pre-Contact Analysis Use this attribute to measure if the examiner conducted and documented a pre-contact analysis of the taxpayer.
116 Statute of Limitations Use this attribute to measure if the examiner closed the case prior to the expiration of the statute.
117 Risk Analysis/Audit Plan Use this attribute to measure if the examiner prepared a risk analysis and/or audit plan for the exam.
118 Issue Recognition/Development and Examination Scope Use this field to measure if the examiner recognized and adequately developed the audit issues and adjusted the scope of the examination if warranted.
119 Additional Offer Actions Use this field to determine if the Offer Specialist (OS)/Offer Examiner (OE) completed additional offer actions during the initial analysis and took appropriate actions.
200 Timely Initial Contact Use this field to identify if the employee attempted initial contact timely.
201 Request Payment and/or Returns Use this field to identify if the employee requested full/part payment and/or delinquent returns during initial contact.
202 Compliance on Initial Contact Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact as established by IRM guidelines.
203 Requested/Secured Financial Information Use this field to identify if the employee requested or secured financial information when required (i.e., IA above streamline, CNC hardship, OIC).
204 TFRP Process Use this field to determine if the employee began the TFRP investigative process, during initial contact, within established IRM guidelines.
205 Insolvency Compliance Contact Use this field to determine if the employee addressed all filing and/or paying requirements during contact with the debtor or representative.
300 Exam Income Determination Use this field to indicate if the employee used appropriate techniques to determine income.
301 Minimum Income Probe Use this field to indicate if the employee used the appropriate minimum income probe.
302 Select the Appropriate Income Probe Method Use this attribute to indicate if the employee selected the appropriate income probe method.
303 In-Depth Income Probe and Application of Tax Law Use this attribute to determine if the examiner arrived at the correct income. This would be based on applying the proper income probe or methods and properly considering the tax law applicable to income issues.
304 Income Development Use this field to measure if the examiner selected the appropriate income probe method and arrived at the correct income.
400 Audit/Compliance Interview Use this field to indicate if the employee conducted adequate interviews.
401 Field Visitation Use this field to identify if the employee conducted work at the appropriate location.
402 Tax Law Knowledge Use this field to identify if the employee exhibits a general working knowledge of the tax law.
403 Tax Law Research Use this field to determine if the employee conducts proper research using code, regulations, IRS published services, and other available sources.
404 Obtain/Determine Tax Law Facts Use this field to identify if the employee obtained/determined appropriate facts on tax law issues not covered by P and R Guide/PMG.
405 Interpreted/Applied Tax Law Correctly Use this field to identify if the employee interpreted and applied the tax law correctly.
407 Fraud Determination Use this field to determine if the employee properly pursued and developed indications of fraud.
408 Civil Penalty Determination Use this field to identify if the employee made correct determinations/computations for civil penalties.
409 Appropriate Procedural Action Use this field to identify if the employee took the appropriate procedural action(s) not addressed in any other attribute. It is important to rate the attribute when both the correct procedural action(s) were taken as well as when they were not taken.
410 Lien Determination/Filing Use this field to identify if the employee followed appropriate Notice of Federal Tax Lien (NFTL) Determination/Filing procedures.
412 Address Cause and Cure Use this field to verify that the employee addressed the cause and cure of the taxpayer's delinquency when required.
415 Courtesy Investigation (OI) Use this field to determine if the Offer Specialist appropriately initiated a Courtesy Investigation (OI).
416 Appropriate Enforcement Tools Use this field to determine if the employee considered and when applicable, used the appropriate enforcement tools.
417 Managerial Approval for Enforcement Use this field to determine if the required approval was secured for enforcement actions.
418 ETA/DCSC Determination Use this field to determine if an ETA-DCSC offer was properly considered when the OE/OS has determined that the TP does not qualify for consideration under Doubt as to Liability (DATL) or Doubt as to Collectibility (DATC).
419 Inspection of Certificates Use this field to determine if the examiner properly inspected all exemption certificates to ensure compliance is being met for the purpose of the registrant maintaining their registration.
420 Registration Tests Use this field to determine if the examiner determined and documented that the applicant meets the activity test, the acceptable risk test, and the adequate security test. Based on the tests, the examiner will document the need for bonding.
421 Fuel Sampling and Shipping Procedures Use this field to determine if the FCA followed proper fuel sampling procedures.
422 On-going Compliance Use this field to identify if the employee, after initial contact, monitored the taxpayer's full compliance with all filing and paying obligations.
423 Financial Analysis Use this field to identify if employee reviewed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.
424 Local Court Compliance Use this field to determine if employee correctly identified and applied local court rules and Standing Orders.
425 Identification and Interpretation of Laws and Regulations Use this field to identify if the employee accurately identifies issues and recommends appropriate legal and administrative actions.
426 Review Procedures Use this field to determine if the employee followed appropriate Advisory Review procedures.
427 Lien Interest Use this field to determine if the employee correctly determined the government's interest.
428 Procurement and Contracting Procedures Use this field to determine if the employee followed appropriate procurement procedures.
429 Pre-Sale Actions Use this field to determine if the employee followed appropriate pre-sale procedures.
430 Sale Actions Use this field to determine if the employee followed appropriate sale procedures.
431 Post Sale Actions Use this field to determine if the employee followed appropriate post-sale procedures.
432 Verify/Analyze Ability to Pay Use this field to identify if the employee properly evaluated the thoroughness and accuracy of the financial information secured and determined the taxpayers ability to pay.
433 Basic Tax Law Knowledge Use this field to measure if the examiner exhibits a working knowledge of basic tax law and research tools to independently conduct relevant research for routine issues.
434 Research and Technical Analysis Use this field to measure if the employee independently conducted appropriate research, utilized appropriate analytical methods and other resources for complex issues.
435 Seek Technical Advice Use this field to identify if the employee sought advice and/or approval from appropriate technical advisors or other subject matter experts.
436 Understanding the Fuel Industry Use this field to indicate if the employee demonstrated an understanding of the fuel industry.
437 Compliance Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact, throughout the life of the case and at resolution.
438 Bankruptcy Pleading Analysis Use this field to identify if employee researched and analyzed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.
439 Advanced Investigative Techniques Use this field to determine if the employee used a full range of advanced investigative techniques to locate assets, verify financial information, and develop potential fraud.
440 Audit/Compliance Interview Use this field to indicate if the employee conducted adequate interviews.
442 Issue Development Use this attribute to measure if the examiner adequately developed the audit issues and adjusted the scope of the examination if warranted.
443 Understanding Accounting Principles/Tax Law Use this attribute to measure if the understanding of the taxpayers books and records enabled the examiner to determine if additional issues needed to be pursued or additional information requested.
444 Information Gathering/Fact Finding Use this attribute to measure if the examiner took appropriate steps to request information from the taxpayer and gather facts about the audit issues.
500 Time Spent on Exam/Compliance Review Use this field to determine if the time spent on the examination is commensurate with the complexity of the issues.
501 Efficient Resolution and IRM Timeframes Met Use this field to determine if IRM timeframes were met and the case actions taken were done in the most efficient manner that did not result in any unnecessary delay to resolve the case.
504 Timely Follow-up Actions Use this field to identify if the employee took timely follow-up actions when the taxpayer fails to meet established deadlines.
505 Timely Employee Actions Use this field to identify whether the employee took timely actions.
506 Timely Closing Actions Use this field to identify if the case was closed timely after all necessary actions were taken and case information secured.
507 Planning and Scheduling Use this field to determine if the employee effectively planned and scheduled work with the focus on moving the case toward resolution.
508 Stay/Discharge Actions Use this field to identify if employee took timely action to resolve any violation of the automatic stay or discharge order including levy releases and the inappropriate filing of Notice of Federal Tax Lien.
509 Time Charged Use this field to measure if the time spent by the examiner on the examination is commensurate with the complexity of the issues.
510 Time Span Use this field to measure if the time span of the case is appropriate for the actions taken.
511 Timely Bankruptcy Actions Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely respond to violations of the automatic stay or discharge.
512 Timely Case Actions Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely closes the case.
600 Clear Action Dates Use this field to determine if the employee clearly communicated to the taxpayer a specific date for required action(s).
601 Clear Taxpayer Expectations Use this field to determine if the employee clearly communicated expectations to the taxpayer.
602 Advised of Consequences Use this field to determine if the employee clearly communicated possible consequences if the taxpayer fails to comply with the employee request.
603 Problem Solving and Analytical Skills Use this field to determine if problem solving and analytical skills were used, taking into consideration the customers point of view, when attempting to reach successful resolution to issues/case.
605 Clear/Professional Written Communication Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.
606 TP/POA Kept Apprised Use this field to determine if the employee kept the TP/POA informed throughout the process.
607 TP Rights Use this field to determine if the employee advised the TP/POA of all rights.
608 Appropriate Handling of POA Use this field to identify if POA was appropriately referred to CAF and/or Determination Processing when valid, or not referred when invalid.
609 Confidentiality Use this field to determine if the employee protected the confidentiality of the taxpayer and/or taxpayer information.
610 Identified/Provided Taxpayer Rights or Statutory Letters Use this field to identify if the employee appropriately identified, addressed and/or provided taxpayer rights or statutory letters.
612 Solicit Payment Use this field to determine if the employee solicited payment and/or considered installment agreement.
613 Managerial Involvement Use this field to determine if the level of managerial involvement is appropriate.
616 Clear Action Dates and Expectations Use this field to identify clear taxpayer action dates and expectations.
617 TP/POA Rights and Notification Use this field to measure if the examiner advised the taxpayer/representative of all rights and kept the taxpayer/representative informed throughout the examination process.
618 Action Dates, Expectations, Consequences Use this field to determine if the employee clearly communicated to the taxpayer a specific action date(s), expectation(s) and the possible consequences if the taxpayer should fail to comply with the employee request.
619 Clear Communications Use this field to determine if the employee clearly communicated, verbally or in writing, to the taxpayer, applicant or other 3rd party specific action date(s), expectations, consequences, or technical advice while also keeping the T/P or POA apprised when appropriate.
620 Solicit Payment Use this field to determine if the employee solicited payment and/or considered installment agreement.
621 Customer Relations Use this attribute to measure if the examiner kept the taxpayer and/or POA informed during the examination and considered their position regarding the issues during development.
700 Appropriate Approval Use this field to determine if appropriate approvals were secured based on the type of closure.
701 Appropriate Case Disposition Use this field to identify if the method of case disposition was consistent with the facts and circumstances of the case as reflected in the case file.
702 Employee Case/History Documentation Use this field to identify if the employee completed the required case history/case documentation per IRM guidelines including accurate, clear, and concise preparation of internal documents.
703 Closing Reports and Supporting Documents Use this field to determine if the file contained required closing reports and supporting documents.
704 Lead Sheets and Special Forms Use this field to identify if the employee utilized the required lead sheets and special forms.
705 Case Processing Documents Use this field to identify if employee accurately completed case processing documents when appropriate.
707 Work Papers Support Conclusion Use this field to identify if the employee appropriately prepared work papers (including scope, depth and techniques used) to support the conclusion of the case.
708 Report Writing Use this field to determine if the employee followed applicable report writing procedures.
709 Case File Folder Use this field to determine if the employee properly prepared and assembled the case file.
710 Tax Computation Use this field to identify if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of tax as required .
711 Interest Computation Use this field to identify if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of interest as required.
713 Proof of Claim Preparation Use this field to identify if the employee reviewed tax account information, correctly determined the taxpayer's legal requirement for filing delinquent returns, secured the necessary information to compute the tax liability for any unfiled returns and accurately classified tax, penalty and interest in order to submit claims to collect taxes and returns in bankruptcy litigation
714 Request for Litigation Support Use this field to identify if the employee communicated all relevant and necessary facts and assumptions relating to bankruptcy litigation to Area Counsel and/or the US Attorney.
715 AIS Systems Management Use this field to identify if the employee resolved errors generated when using the various automated sub-systems of AIS which include Automated Discharge System (ADS), Plan Monitoring, and Electronic Proof of Claim (EPOC). .
716 Case Closing Actions Use this field to identify if the actions taken to dispose of the case were consistent with the facts and circumstances of the case as reflected in the case file.
717 Advisory Systems Management Use this field to assess how the employee manages automation systems.
719 Report Writing and Tax Computation Use this field to measure if the examiner correctly determined/computed the proposed or actual assessment or abatement of tax using the applicable report writing procedures.
720 Electronic Case Management Use this field to determine if the employee proficiently uses applications on IMS (or successor systems), utilizing automation and new technology, and timely reports computer and IMS problems, and implements corrective action or solutions.
721 Workpaper Document and Support Audit Conclusions Use this attribute to measure if the examiner adequately documented examination activities and time charges throughout the audit on the activity record; appropriately prepared workpapers (including scope, depth, and techniques used) to support the conclusions reached in the case.
800 Customer Impact Use this field to identify if the employee took the appropriate action to arrive at a correct and complete tax/case resolution with no material adverse impact on the customer.