This alphabetical index is intended as a quick reference to indicate which time code and subcategory (sc), if applicable, address a particular subject for quick searching. Also included is appropriate functional and employee position type usage information. Refer to Exhibit 5.2.1-2, Collection Operational Time Codes (Definitions), for a complete description of time codes and appropriate usage.

 

 

 

 

Employee time is to be charged based on the type of taxpayer case controls used during that time. This is the basic premise for time reporting. The time codes in this exhibit apply to all Collection employees as follows: Field Collection, CEASO, PALS, and Insolvency. The time codes are cross-functional, unless otherwise indicated.

Refer to IRM Exhibit 5.2.1–5, Time Code Matrix for Field Collection; IRM Exhibit 5.2.1–6, Time Code Matrix for CEASO and PALS; and IRM Exhibit 5.2.1–7, Time Code Matrix for Insolvency, for more detailed information. Program time codes are generally divided into the following categories, with some exceptions explained in detail later in this section.

Direct time codes track hours spent on assigned casework. Hours input directly to assigned cases roll into direct time codes in the 100 and 200 series.

Non–direct time codes in the 400 series (except 406) track hours spent on daily activities that are not related to casework, such as:

Overhead time codes in the 600 series (except 614, and 619-626) track hours spent on the following activities:

Local time codes are used for Compliance Initiative Programs (CIPs) and outreach activities. Unnamed local time codes 301 through 303 and 305 through 308 already exist on ICS. Once a specialized program has been initiated by area and/or territory management, a title is assigned in the CTRS program by the CTRS WAS. A CIP (301 through 303) is developed when certain market segment studies are undertaken. Local outreach programs (305 through 308) are services provided by IRS to certain groups who could benefit from IRS assistance. Time code 308 has been designated for use by the E-File program, and must be established by the CTRS WAS.

Informational time codes capture time spent by Independent Administrative Reviewer (time code 406), employees performing official duties while in the field (time code 621), and while working in a Flexi-place location (time code 622). Also included is a time code for capturing the hours when computers are offline (time code 623), Identity Theft (time code 624) and Passport Denial or Revocation (time code 625). While these codes are for informational purposes only, they are no less important since they reflect our accomplishments in how we meet program goals. The amount of time charged to these codes will not affect the overall balance of time charged for the day. Since these codes are informational, it is important that time is also charged to the appropriate program time codes for work performed during this time.

Detailed-In hours are reported on ICS by CEASO, PALS, and Insolvency groups. Field Collection groups report detailed in hours on ICS to time code 619, which is shown as an informational line item.

Detailed-Out hours are any programs identified as detailed out by Collection Headquarters or Field Collection. Detailed out hours are reported by CEASO, PALS, and Insolvency groups on ICS to time code 620. Field Collection groups are to use time code 620 and subcategory time codes 62A-62G for specific activities such as TAC, ACS/Toll-Free, TP Advocate, Reserved, Stakeholder Liaison, Disaster Relief, and Other.

ICS and ENTITY time codes are resident only on their systems for use in reporting and balancing time. During the CTRS interface, some of these codes roll up to appropriate time codes shown on the Form 4872, Collection Activity Report.

All employees with assigned cases, including those in Offer in Compromise (OIC) groups, will charge time directly to their assigned cases. Field Collection employees with ICS functionality are responsible for ensuring that their assigned cases are coded with the appropriate case code and sub codes. Maintenance of proper case codes and sub codes is critical to business planning, monitoring, measurement, and feedback. Proper case sub codes ensure that time charged will tally under the appropriate program code for the NO-5000-23, Collection Workload Indicators Report (C-23), that is systematically produced at month end by the CTRS Analysts in Collection Data Assurance (CDA).

All Collection employees will use ICS to report hours and activity. At the end of each month, time and operational data from ICS and ENTITY is combined to produce Form 4872, Collection Activity Report, for each group via CTRS. The group data is then processed by the WAS and validated by the VTS. The area data file is generated and systemically sent to the CTRS server. CDA Analysts process all area files and produce the C-23. The C-23 report is available for viewing using Monarch software on the Collection Office Information System (COINS) website and Business Objects.

100 SERIES (Collection)

Direct time codes in the 100 series include all TDA (Bal Due) time and activity.

101 TAXPAYER DELINQUENCY ACCOUNT (TDA) DIRECT CASE (Collection)

This time code covers all actions taken by employees working on and disposing TDAs and OIs generated from within an Area, e.g. bankruptcy investigations. OIs received from local CEASO and Insolvency are also considered within an Area. Hours charged to a TDA case systemically roll into TC 101.

Listed are the types of activities, not all inclusive, that should be reported under this time code.

102 UNASSIGNED DELINQUENT ACCOUNT WORK (Field Collection and CEASO)

This time code covers all time spent by employees while working and disposing of unassigned delinquent account work, such as delinquent account notices (including those generated by the ACS/Toll-Free call sites) and time spent working with TAC taxpayers or handling incoming telephone calls on open ACS delinquent accounts when these activities are not a part of a formal detail. In addition, time spent reviewing and forwarding an offer in compromise to Centralized Offer In Compromise (COIC) for processing on an ACS or queue account, or working an intra-area OI on an offer in compromise, should be reported under this code.

Also captured under this time code is the time spent providing assistance to Examination taxpayers that want to enter into an Installment Agreement, and the time spent by ROs assisting revenue agents with cases that are assigned to SB/SE. However, this time code does not apply to assigned Abusive Scheme cases, and any work performed should be charged to the appropriate Collection Strategy time code (309 through 339).

The examples listed under time code 101 relate to the types of activities to be reported to time code 102 when working on unassigned delinquent account work.

Inventory is only tracked by CEASO for this time code.

Receipt of Form 1127 cases are counted when the Form 1127 is received in CEASO.

Dispositions are counted when the Form 1127 is accepted, rejected or closed as unprocessable.

104 INTER-AREA DELINQUENT ACCOUNT OTHER INVESTIGATIONS (OI’s) (Field Collection)

This time code is for time spent by employees working OIs on balance due (bal due) cases, including OIs on closed offers in compromise, received from outside the area (inter-area). For offer in compromise cases, the sub code should be updated to 104 in instances when an OI is issued to the field in conjunction with the reassignment of a closed offer investigation. Time should also be reported to 104 on an Appeals Research Investigation (ARI) issued by Appeals that relates to an offer in compromise. Activities listed under time code 101, when performed on an OI, are to be charged to 104. In order to properly account for time it is necessary that the case is sub coded as 104.

This code excludes time spent initiating inter-area courtesy investigations, or working OIs generated within the area (intra-area). Those actions should be reported under time code 101, or directly to the assigned case. See IRM 5.2.1.10, ICS and ENTITY Sub Codes (Field Collection only) for OI sub-coding.

105 FTD ALERTS (Field Collection)

This time code covers all actions taken by employees while working assigned FTD Alerts. Alerts are used to determine an employer's compliance with employment tax deposit requirements for the quarter of Alert issuance, and for subsequent quarters until the taxpayer is brought into full compliance. This time code encompasses all of the actions outlined in IRM 5.7.1, Collecting Process, Trust Fund Compliance Handbook, FTD Alerts, which includes receiving alerts, compiling case files, conducting taxpayer contacts, and completing follow-up and closing actions.

106 OFFER IN COMPROMISE (Field Collection, Field OIC Specialist, and CEASO)

This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise. This includes receiving offers, compiling case files, requesting data and conducting offer investigations. This time code is not valid for clerical employees. Area offices not involved in the offer program should verify that any time reported under this code relates to an open offer in compromise investigation. The time spent completing Form 657, Offer in Compromise-Revenue Officer Report, and forwarding the offer to COIC for processing should not be reported to time code 106. The case code on ICS should only be updated to 106 by an offer group upon receipt of the offer file for investigation after the processability determination has been made. The receiving manager of the closed offer updates the sub code.

If an offer is received by an ATAT RO and it is determined that the offer was submitted to delay collection and the case is forwarded with Form 657, Offer in Compromise-Revenue Officer Report, this case's time code should remain coded as ATAT (ICS sub codes 309-339). If an offer is received on an ATAT case and is worked by the OIC Specialist, that case will be coded 106 OIC.

This time code also covers reviews by the Independent Reviewer of a proposed rejected offer in compromise and all actions related to the review.

107 TAXPAYER ADVOCATE SERVICE (TAS) (Field Collection and CEASO)

This time code covers administrative actions taken by employees while handling cases referred by TAS which includes controlling cases on ICS, documenting actions, monitoring the case to a pending (PN) status, and maintaining TAS case logs. Actions taken to resolve cases should be reported under the appropriate time code for that type of case. For example, if an Advisor is working a TAS referral on a Trust Fund Recovery Penalty (TFRP) claim, the majority of time spent on that case should be reported under subcategory code 171.

ROs should charge time to 107 only if they have a valid TAS case assigned to them.

Receipts are counted when a written request for assistance is received and an OI is opened on ICS.

Dispositions are counted when a response is provided to TAS or TAS has closed the case.

108 TOTAL ALS LIEN ACTIVITY (CEASO)

This time code covers all actions taken by employees related to filing, re-filing and releasing a Notice of Federal Tax Lien and maintaining the Automated Lien System (ALS) database. This time code does not cover actions performed by Field Collection employees with assigned TDAs or CEASO and Insolvency employees when the actions are in association with an assigned case.

Receipts are counted when a request for filing, re-filing, release or revocation of release is received and the action is not being taken as part of working another action code. Example: if there is an open Suit by USA control and the Notice of Federal Tax Lien (NFTL) is being re-filed as part of maintaining lien priority in the litigation, then the action would fall under code 131. If there is a request to revoke the release of a NFTL and no other CEASO action is open or expected to be opened, then time code 108 is used.

Dispositions are counted when the action is completed.

109 SUMMONS (Field Collection and CEASO)

FIELD COLLECTION (ROs)

Field Collection ROs use this time code only when in support of CEASO for summons enforcement.

Time spent on the following actions is charged directly to the assigned case:

 

CEASO

This time code covers all actions taken by CEASO employees related to summons activity, including activities related to processing or monitoring summons for enforcement.

Receipts are counted when a request to enforce a summons is received in CEASO.

Dispositions are counted when the referral actions on a summons has been rejected, enforced or withdrawn, or the case is resolved.

ROs will work with CEASO and Area Counsel in some instances when a taxpayer fails to comply with a certain summons request.

110 TOTAL LIEN AND LEVY ISSUES (CEASO and Insolvency)

This time code covers all actions related to reviewing special lien or levy requests and resolving lien or levy problems.

This time code is further defined by three subcategory codes (191 - 193) under which time should be specifically reported by CEASO. Insolvency may use subcategory 193 only. The sum of subcategory codes 191 through 193 will equal the total reported to time code 110.

111 TOTAL SUITS (CEASO and PALS)

This time code covers all actions related to recommendations for suit by the United States, civil actions involving the United States, suits against IRS employees, offers in settlement, and requests for writs of entry.

This time code is further defined by nine subcategory codes (131-139) under which time should be specifically reported by CEASO and PALS only. The sum of subcategory codes 131 through 139 will equal the total reported as time code 111.

112 TOTAL CEASO OPINIONS (CEASO)

This time code covers all actions taken by employees relating to requests for oral or written advice received from IRS personnel, taxpayers, or practitioners which does not pertain to an open case file in CEASO. When requests for advice relate to an open case file in CEASO, the time expended is charged to the subcategory time code for the case.

This time code is further defined by three subcategory codes (121-123) under which time should be specifically reported by CEASO only. The sum of subcategory codes 121 through 123 will equal the total reported as time code 112.

113 TOTAL INSOLVENCY (CEASO, PALS, and Insolvency)

This time code covers all actions taken by employees relative to bankruptcy proceedings, receivership proceedings, assignment for the benefit of creditors, and corporate dissolutions. Activities include the following: plan review for feasibility in asset cases, compliance for cases where IRS was notified, determining classification of tax and calculating Proofs of Claim, identifying and addressing TFRP issues, valuation of the equity in assets, dischargability determinations related to all chapters of bankruptcy, fraud referrals, exam referrals and preparation of referrals and opinions to Counsel or the U.S. Attorney. Electronic research and Internet time spent on bankruptcy related issues should be reported under the specific bankruptcy chapter time code. On occasion, CEASO and PALS may get involved with cases that are in bankruptcy. Time spent by CEASO and PALS employees on these cases should be charged to 113o.

Time reported under Insolvency begins when a notice of the proceeding is received from the court under Bankruptcy Rule 2002(a) and (j). Time reported under Insolvency ends when the determination is made that no further case actions or follow-ups are required.

Time spent working inventory reports including Automated Insolvency System (AIS), Automated Proof of Claims (APOC), Litigation Transcript System (LTS), Generalized Unpostable Framework (GUF), Litigation Accounts Management System (LAMS), and the 5000 series Collection Activity Reports (CAR), should be reported under the related bankruptcy chapter time code.

Time spent on Field Collection balance due cases that have related Insolvency accounts should be reported under time code 101. Time spent on securing delinquent returns should be reported under time code 201.

Time spent on the following clerical activities in Insolvency should be reported under time code 611:

There are thirteen subcategory codes under this time code to track time and inventory information by Bankruptcy Code Chapter. The sum of subcategory codes 113a through 113s will equal the total reported to time code 113. They are:

114 TOTAL DISCHARGES/FORECLOSURES (CEASO)

This time code covers actions taken by employees relating to foreclosures, redemptions, waivers of right of redemption, applications for discharge of property, subordinations, non–attachments of lien and bulk sales. Time spent providing advice prior to receipt of a written application should be charged to subcategory code 122, Oral Opinion.

This time code is further defined by nine subcategory codes (141-149) under which time should be specifically reported by CEASO only. The sum of subcategory codes 141 through 149 will equal the total reported to time code 114.

115 PROPERTY APPRAISAL AND LIQUIDATION SPECIALIST (PALS)

This time code is used solely by Property Appraisal and Liquidation Specialists (PALS) to report time spent on activities defined for the position.

This time code is further defined by eight subcategory codes (151-158) under which time should be specifically reported by PALS only. The sum of subcategory codes 151 through 158 will equal the total reported to time code 115.

116 SEIZURE - ICS HOURS and SEIZURE - ICS INVENTORY (CEASO)

This time code covers actions taken by employees related to processing seizure and sale documents, except processing request for writs.

The title of time code 116 covers the number of hours spent working ICS Non–Field Other Investigation (NF OI) seizure modules and the actual number of ICS NF OI seizure modules in inventory. This time code is further defined by five subcategory codes (161-165) under which time should be specifically reported by CEASO only. The hourly sum of subcategory codes 161 through 165 will equal the total reported to time code 116.

117 TRUST FUND RECOVERY PENALTY (TRFP) / ADMINISTRATIVE TRANSFEREE ASSESSMENTS (CEASO)

This time code includes all actions taken by employees related to the review of assertions of the Trust Fund Recovery Penalty (TFRP), Personal Liability for Excise Tax (PLET), coordination of resulting balance dues, processing of claims for refund/abatement, and the review and processing actions that are related to transferee assessments.

This time code is further defined by six subcategory codes (171-176) under which time should be specifically reported . The sum of subcategory codes 171 through 176 will equal the total reported for time code 117.

118 FOIA/DISCLOSURE/TOTAL MISCELLANEOUS (CEASO)

This time code covers all actions performed by employees which are not specifically covered by other operational time codes. This time code is further defined by ten subcategory codes (180-189) under which time should be specifically reported by CEASO only. The sum of subcategory codes 180 through 189 will equal the total reported to time code 118.

119 TOTAL DECEDENT (CEASO)

This time code covers all actions taken by employees related to processing and monitoring decedent cases. This time code is further defined by two subcategory codes (198-199). The sum of subcategory codes 198 through 199 will equal the total reported to time code 119.

120 CDP RELATED OICs (Field Collection and Field OIC Specialist)

This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise, in conjunction with a Collection Due Process (CDP). This includes receiving offers, compiling case files, requesting data and conducting offer investigations.

Area offices not involved in the offer program should only report time under this code if:

The case code on ICS should only be updated to 120 by an offer group upon receipt of the offer file for investigation after the processability determination has been made. The receiving manager of the offer updates the sub code.

200 SERIES (Collection)

Direct time codes in the 200 series include all TDI (Del Ret) time and activity.

201 TAXPAYER DELINQUENCY INVESTIGATION (TDI)

This time code covers all actions taken by employees working and disposing of TDIs and delinquent return OIs generated within the Area. OIs received from the local CEASO and Insolvency functions are considered within an Area.

Listed are the types of activities, not all inclusive, that should be reported under this time code when working TDIs and intra-area delinquent return OIs.

202 UNASSIGNED DELINQUENT RETURN WORK (Field Collection and Insolvency)

This time code covers all actions taken by employees working and disposing of unassigned delinquent return work, such as delinquent notices (including those generated by the ACS call sites), time spent working with TAC taxpayers and handling incoming telephone calls on open ACS delinquent return accounts, when these activities are not part of a formal detail.

Also captured under this time code is the time spent by ROs assisting revenue agents with cases that are assigned to SB/SE. However, this time code does not apply to Collection Strategy Abusive Tax Avoidance Transactions (ATAT) cases, as any work performed should be reported to the appropriate Collection Strategy time code.

The activities covered under time code 201 apply here as well, with the distinguishing characteristic that the time charged to 202 represents situations where there is no account presently assigned to Field Collection.

204 INTER-AREA DELINQUENT RETURN OTHER INVESTIGATION (OI) (Field Collection)

This time code is for time spent by employees while working OI(s) on delinquent return cases received from outside the area (inter-area). Activities listed under time code 201, when performed on an OI, are to be charged to this time code. In order to properly account for time, it is necessary that the case is sub coded as 204.

This time code excludes time spent initiating inter-area courtesy investigations, or working OIs generated within the area (intra-area). Those actions should be reported under time code 201, or directly to the assigned case.

300 SERIES (Collection)

Direct time codes in the 300 series include local Compliance Initiative Programs (CIP), local Outreach Programs, Collection Strategy ATAT cases, Appeals, Mutual Collection Assistance Request (MCAR), and Solution Saturday activities. The 300 series time codes are also reserved in CEASO and Insolvency and represent various programs being monitored by those functions.

301 - 303 COMPLIANCE INITIATIVE PROGRAMS (CIP) (Collection)

This time code series covers all time spent by employees developing and working Compliance Initiative Programs (CIPs) as well as disposing of leads. CIPs are defined as enforcement activities involving contact with specific taxpayers within a group, using either internal or external data to identify potential areas of non–compliance. The term CIP refers to activities formerly categorized as Return Compliance Programs (RCP), Information Gathering Projects (IGP), Compliance 2000 Projects, etc.

The group manager must advise the WAS of the new outreach program so they can include it in the CTRS program for the specific group/territory utilizing these codes. The local CIP time codes are territory specific and may vary from territory to territory within an area. Additionally, the codes will vary between areas.

Time codes 301-303 are also reserved for special projects to be identified and used by CEASO, PALS, and Insolvency, as needed. Definitions will be provided as the use of the codes is implemented.

305 - 308 LOCAL OUTREACH

Local outreach hours reported under these time codes are limited to activities that directly support and relate to Collection activities within an area or territory (i.e., speeches and workshops for practitioners regarding the OIC program).

Each territory or area office will assign a specific time code to each type of outreach activity. The codes assigned may vary from territory to territory within an area and from area office to area office. The group manager must advise the WAS of the new outreach program so they can include it in the CTRS program for the specific group/territory utilizing these codes.

Time spent working on the E-File Program should be reported to local outreach time code 308. Employees who spend time conducting Electronic Return Originator (ERO) monitoring visits, including any travel time, should charge time to 308. However, the 308 time code is not intended for employees who use E-File for personal reasons.

Time codes 305 and 306 are also used by Insolvency and CEASO for special projects to be identified as needed by CEASO, PALS, and Insolvency. Definitions for two identified outreach projects are provided below. Definitions for other time codes will be provided as the use of the codes is implemented.

309 - 339 COLLECTION STRATEGY ABUSIVE TAX AVOIDANCE TRANSACTIONS (ATAT) (Field Collection only)

This time code series covers all time and activity spent by Field Collection employees in the receipt and disposal of Collection Strategy Abusive Tax Avoidance Transactions (ATAT) cases. ATAT cases may include those that a Collection RO works in coordination with an Examination revenue agent. The ATAT case must have a corresponding ICS sub code assigned to it for time and inventory activity to be captured. The designation of numbers and titles for the initiatives will be determined throughout the course of the year by the ATAT program staff, dependent on what is being nationally monitored during any point in time.

309 ABUSIVE TAX AVOIDANCE TRANSACTIONS (ATAT) (Field)

This time code is for time spent by employees while working Collection ATAT work not defined by codes 311 through 323.

311 OFFSHORE VOLUNTARY DISCLOSURE INITIATIVE/PROGRAM (OVDI/OVDP)

This time code is for time spent by employees while working Collection ATAT work related to OVDI applicants. This initiative is also referred to as the Offshore Voluntary Disclosure Program (OVDP).

312 INTERMEDIARY TRANSACTIONS (Field Collection only)

This time code is for time spent by employees while working assigned Large Business and International (LB&I) Examination requests for Collection assistance or audit assessments for taxpayer entities participating in an intermediary Transaction Tax Shelter, including any transferee assessments resulting from audit assessments. This tax shelter is defined in Notices 2001-16 and 2008-111, Intermediary Transactions Tax Shelter.

313 PROMOTER/PREPARER (Field Collection only)

This time code is for time spent by employees while working all promoter investigations assigned as balance dues, delinquent returns, or Compliance Initiative Program (CIP).

314 NOTICE 2000-44 (Field Collection only)

This time code is for time spent by employees while working all Collection work related to taxpayers identified under Notice 2000-44, Loss Deductions, Disallowance of: Artificial Losses: Abusive Tax Shelters: Partnerships: Basis. The type of transaction, or series of transactions referred to as the "Son of Boss" transaction is a "listed" transaction outlined in Notice 2000-44.

316 FEDERAL PAYMENT LEVY PROGRAM (FPLF) CONTRACT VENDOR (Field Collection)

This time code is for time spent by employees while working all FPLP contract vendor cases assigned to an ATAT group. An FPLP case is identified by a TC 971 AC 060 indicating a match between a delinquent account and a Financial Management Service (FMS) payment. This case will be assigned to an ATAT group when the investigation of the taxpayer reveals one or more of the following characteristics:

319 REFUND SCHEMES (Field Collection only)

This time code is for time spent by employees while working Collection ATAT cases related to the recovery of fraudulent refunds where the taxpayer(s) claimed false withholdings and other refundable credits on their tax return.

320 LARGE BUSINESS AND INTERNATIONAL (LB&I) DISTRESSED ASSET TRUST (DAT) (Field Collection only)

This time code is for time spent by employees while working all LB&I Distressed Asset Trust cases identified under Notice 2008-34, Distressed Asset Trust (DAT) Transaction.

321 IRC § 6707A PENALTY (Field Collection only)

This time code is for time spent by employees while working all IRC § 6707A penalty assessment cases. IRC § 6707A penalty assessment can be identified by MFT code 55, TC 240, reference number 648 for individuals and MFT code 13, TC 240 reference number 648 for all other cases.

322 FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)(Field Collection only)

This time code is for time spent by employees while working Collection ATAT cases identified with Foreign Account Tax Compliance Act (FATCA) information reported by Foreign Financial Institutions (FFIs) on Form 8966 and by taxpayers who file Form 8938. This encompasses working collection inventory in which FATCA data is utilized to identify work with high collection potential as well as collection inventory resulting from audit assessments with FATCA Exam project codes.

323 ATAT ESTATE AND GIFT (Field Collection only)

This time code is for time spent by employees while working all cases identified as Estate and Gift tax accounts.

324 Captive Insurance Abusive Scheme (Field Collection only)

This time code is for time spent working Field Collection ATAT cases that were examined and assessed because the taxpayer promoted or participated in the Captive Insurance Abusive Scheme. These include civil penalty assessments with Penalty Reference Number 628, or tax and penalty assessments with Exam Project Code 1138. Also cases where a Promoter Investigation (CIP) initiated by Examination is referred to ATAT Collection for a Captive Insurance Promoter investigation should be charged to time code 324.

310, 315, 317, 318 AND 325 through 339 COLLECTION STRATEGY (Field Collection only)

Time codes 310, 315, 317, 318 and 325 through 339 Collection Strategy have been reserved for future use and should not be used until directed.

360 APPEALS (Field Collection only)

This time code covers all time and activity spent by employees while working Collection Due Process (CDP) Appeals cases; Appeals Referral Investigations (ARI); work-related Department of Justice (DOJ) activities; and time spent serving subpoenas/summonses for Appeals, DOJ, and/or Area Counsel on unassigned cases. All Field Collection Area employees with assigned cases, including those in OIC groups, will charge time directly to their assigned cases. If a RO is detailed to DOJ, time is reported to Detail Out to Other.

361 MUTUAL COLLECTION ASSISTANCE REQUESTS (MCAR) (Field Collection only)

This time code covers all actions taken by Collection employees working on and disposing of Mutual Collection Assistance Requests (MCAR), CIPs and OIs. Treaties between five MCAR countries (Canada, Denmark, France, Sweden and The Netherlands) and the United States of America have broad provisions for assistance in the collection of tax debts. The United States will collect taxes specified by the treaty countries (incoming referrals) and the treaty countries will collect certain taxes for us (outgoing referrals). The type of tax to be collected for incoming referrals is specified in the respective treaty.

This time code will be used for outgoing referrals once our request to the treaty partner for collection assistance becomes a CIP or OI. This time code will not be used if the case is in active status (STAT 26). When the RO has completed investigation of domestic assets and closes the bal due out of STAT 26, an OI can be opened with sub code 361.

362 SOLUTION SATURDAY (Collection)

This time code covers time spent by Collection employees meeting with taxpayers during planned Solution Saturday or similar events such as Open House meetings. Time spent working notices received or cases created as a result of the Solution Saturday contact is also reported to this time code.

400 SERIES (Collection)

Non–direct time codes 401 through 404 are used to record time expended by employees on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, and Coordinator Duties. Also included in the 400 series are time codes and corresponding subcategory codes specific to CEASO only (406, 411, and 412).

401 COLLATERAL DUTIES (Collection)

This time code includes time spent by all employees when performing collateral duties, such as Equal Employment Opportunity (EEO) and National Treasury Employees Union (NTEU) activities. NTEU activities include the duties of full and part-time union officials, and union stewards. Activities of RO Technical Council, EEO coordinators, counselors and investigators are reported to this time code.

402 AUTOMATED DATA PROGRAM (ADP) SUPPORT (Collection)

This time code includes time spent by all employees when performing automation support duties, reporting/working computer issues with IT (Helpdesk) for non–related ICS or ENTITY systems.

Examples of support activities include, but are not limited to:

IMPORTANT! When computer system(s) are down and the employee is unable to perform normal automation activities, the employee should report downtime to time code 623 Computer Downtime in addition to appropriate program codes specifying the type of work performed during the downtime. See definition for time code 623 later in this exhibit.

403 ICS/ENTITY SUPPORT (Collection)

This time code is utilized by all employees specifically for ICS or ENTITY related issues only. Examples of support activities include, but are not limited to: identifying, reporting, and resolving either ICS or ENTITY problems; issues regarding ICS templates; downloading ICS transmittals that force the user to log off system; or working with the help desk during ENTITY system lock-out.

IMPORTANT! When ICS or ENTITY is down and the employee is unable to perform normal ICS or ENTITY activities, the employee should report downtime to time code 623 Computer Downtime in addition to appropriate program codes specifying the type of work performed during the downtime. See definition for time code 623 later in this exhibit. Do not report Computer Downtime to time code 403.

404 COORDINATOR DUTIES (Collection)

This time code includes time spent by all non–managerial employees on coordinator duties, such as Combined Federal Campaign (CFC).

406 INDEPENDENT ADMINISTRATIVE REVIEWER (IAR) (CEASO only)

This informational time code includes time spent by the Independent Reviewers who review rejected Offer-in-Compromise and Installment agreement cases. In addition to recording time to this time code, employees should also record time to time code 101 or 106.

This time code is further defined by two subcategory codes (411-412) under which time should be specifically reported. The sum of subcategory codes 411 through 412 will total the time reported under time code 406.

500 SERIES - SUPPORT (Collection)

Direct time codes in the 500 series are available to Field Collection clerical employees and CEASO, Insolvency and PALS employees.

502 ANALYSIS/PERFECTION (Field Collection and CEASO)

This time code covers all time spent by employees in performance of duties including, but not limited to, the following:

504 FILES MAINTENANCE (Field Collection and CEASO)

This time code covers all time spent by employees maintaining group files/folders, e-mail, and computer files and folders. This also includes filing IRM transmittals and documents. CEASO employees will continue to use this code for maintaining specific files addressed in IRM 5.4, Case Processing, and for processing closed files requests.

Maintenance of other files will be reported under the designated time code, e.g., Trust Fund Recovery Penalty files sub category 175 ( which rolls into time code 117) for CEASO employees.

505 CLERICAL (Collection)

This time code covers all time spent by clerical employees (all Business Units) in support of Collection programs or assigned casework including, but not limited to, the following:

600 SERIES (Collection)

Overhead time codes in the 600 series include 601 through 613 Training, Administrative, Management, and Leave. Hours reported to overhead time codes 601 through 613 are included in total available hours.

601 - 605 TRAINING (Collection)

Time codes 601-605 include a breakout for various training events and responsibilities.

601 CONTINUING PROFESSIONAL EDUCATION (CPE)

This time code covers time spent by either students or instructors during CPE, which include: planning, coordinating, preparing, scheduling, conducting, teaching, or attending formal CPE, and any travel related to training. This also includes any required preliminary CPE activities such as: CPE course development, lesson preparation, Instructor train-the-trainer designated for CPE, securing documents, research, reading, etc., to ensure readiness for CPE. Any training topic or event designated as CPE or specifically for CPE, is to be reported to 601 CPE, regardless of the method of delivery or the type of activity.

602 RO/CEASO, PALS, and Insolvency PHASE (UNIT X) TRAINING

This time code covers time spent by non–managerial students attending RO/CEASO, PALS, and Insolvency Phase Unit X ("X" being a variable number in the class title) training classes, performing duties and assignments, and any travel related to the class. RO/CEASO, PALS, and Insolvency Phase (Unit X) training includes Units 1, 2, and 3 for new hire ROs, and advanced and/or technical training Units 4, 5, and 6 for ROs and advisors in the CEASO, PALS, and Insolvency functions.

603 ON-THE-JOB INSTRUCTOR (OJI) ASSIGNMENT

This time code covers time spent by On-the-Job Instructors (OJIs) providing instruction/training to trainees, including scheduled workshops or impromptu on-the-job training, and any travel related to training. OJI assignments also include activities by the OJI such as documenting development guides, lesson preparation, preparing handouts, planning, coordinating, holding, and providing training for trainees.

604 INSTRUCTOR ASSIGNMENT

This time code covers time spent by Instructors involved in any training event as an Instructor, with the exception of OJIs or CPE Instructors. It includes attending train-the-trainer sessions, course development, giving procedural instructions during a group meeting, lesson preparatory sessions, Instructor meetings or conference calls to discuss agenda topics, making agenda assignments, or any other activity required for the training being taught. It also includes all time spent by the Instructor planning, coordinating, scheduling, and teaching a training event (with the exception of on-the-job instruction and CPE instruction) and any travel related to the training event.

605 ALL OTHER TRAINING

This time code covers time spent by students attending miscellaneous training sessions, that are neither CPE, RO/CEASO, PALS, and Insolvency Phase (Unit X) training of any kind, nor OJI assignments. Trainees attending OJI workshops or impromptu on-the-job training workshops given by OJIs will report time to this time code. Also included are procedural instructions received within the structure of a group meeting, self instructional courses, course development, correspondence courses, mandatory briefings such as Information Systems Security, Manager's Roles in Information Protection and Disclosure, UNAX (Unauthorized Access), Notification and Federal Employee Anti-discrimination and Retaliation Act (No FEAR) (every two years), Prevention of Sexual Harassment (POSH) (every two years), and Information Protection, Disclosure and UNAX for employees, and any travel related to training.

Employees taking the Employee Survey will report hours to 611 Administrative. The Employee Survey is not a mandatory briefing.

Non–IRS training events such as CPR, Defibrillator, etc. that are attended during work hours are reported to time code 611 Administrative.

Union steward training attended by a union steward is reported to time code 605 All Other Training.

Shown below is a quick reference table for various training scenarios and the appropriate time code for each.

610 MANAGEMENT (Collection)

This time code covers time spent by managers, acting managers, management officials, and Front Line Readiness Program (FLRP) trainees when performing management activities not related to specific taxpayer cases. See definition for time code 614 Management Direct Case, for reporting managerial time spent directly on taxpayer cases. The following are some examples of appropriate usage for time code 610:

611 ADMINISTRATIVE (Collection)

This time code covers time spent by non–managerial employees, on administrative tasks such as:

613 LEAVE

Annual, sick, administrative, and leave for Time Off Awards (TOA) are included in 613 Leave.

Some examples of administrative leave are:

Field Collection Area employees are required to capture administrative leave under time code 770 Administrative Leave. CEASO, PALS, and Insolvency employees are required to capture administrative leave under time code 613 Leave.

Leave for Workers' Compensation related injuries should be charged as Administrative Leave for 45 days. If the employee does not return to work, charge employee's time as sick or annual leave. If the employee has no leave, the time should be reported to time code 740 LWOP.

Do not include LWOP, AWOL, compensatory time, credit hours used, or holidays in this time code.

There are certain types of leave that are considered a holiday for timekeeping purposes and should not be reported to time codes 613 or 770.

Executive Orders granting a day off, such as December 26, are considered holiday time and should be charged to time code 750 Holiday.

614 MANAGEMENT DIRECT CASE (Collection)

Managers and acting managers use this time code for all activities directly related to taxpayer cases. Examples include, but are not limited to:

INFORMATIONAL TIME CODES (Collection)

Informational time codes are available to capture time spent by employees performing official duties while in the field or while working at an approved Flexi-place location. Also, included is a time code for capturing the hours that computers or computer systems are offline and a time code for capturing the hours spent working Identity Theft.

While these codes are for informational purposes only, they are no less important since they indicate how program goals are met. The amount of time charged to these codes will not affect the overall balance of time charged for the day.

Detail in/out hours are also informational, but they are not included in the Informational Hourly total and are therefore not included in this section.

621 FIELD TIME (Collection)

ICS does not track time charged to a case based on the type of contact (e.g., Field Contact). In order to track Field Time, it is necessary that each Collection employee who contacts taxpayers or attends to case-related business while in the field properly reports the amount of time spent in the field.

The total time charged to field time each day should include:

The amount of time charged to time code 621 Field Time is for informational purposes only and will not affect the overall balance of time charged for the day.

In the scenarios below only the time physically spent in the field making the field visit is charged to Time Code 621 Field Time. The time spent writing the histories at a telework site or office is not field time.

In the scenarios below this time is charged to Time Code 621 Field Time because, the RO has not yet returned to the office or telework site while writing the histories.

622 FLEXI-PLACE (Collection)

Flexi-place is a program that permits employees to work at home or at other approved locations remote to the assigned post of duty. Time should be charged daily representing the total hours spent working Flexi-place. The amount of time charged to time code 622 Flexi-place is for informational purposes only and will not affect the overall balance of time charged for the day.

623 COMPUTER DOWNTIME (Collection)

This time code is to be used whenever an employee’s computer or a computer system is down, for the length of time it is unavailable. Examples of downtime include systemic software problems, hardware crashes, transmittal releases that force the user to log off the system, viruses, power outages, or any other reason that would cause the computer (system) to be unavailable to the employee. The amount of time charged to time code 623 Computer Downtime is for informational purposes only and will not affect the overall balance of time charged for the day.

624 IDENTITY THEFT (Collection)

Time code 624 captures time spent working ID Theft issues. Time Code 624 is accessed through Non Case Direct and is informational only. It will not be included in the number of hours input.

Time that should be applied to time code 624 includes activities such as preparing Form 4844, Request for terminal Action to input TC 971 action codes, reviewing ID theft documentation, and preparing Form 3870, Request for Adjustment.

625 Passport Denial or Revocation (Collection)

Time code 625 captures time spent working Passport Legislation (FAST Act) issues. Time Code 625 will exclusively be used by International Field Collection. Time Code 625 is accessed through Non Case Direct and is informational only, it will not be included in the total number of case hours input.

Time that should be applied to time code 625 includes activities such as preparing Form 14794, Expedited Passport Decertification, Form 4844, Request for terminal Action to input TC 971/530 action codes for passport mandated decertification, monitoring passport mandated decertification cases and initiating revocation procedures.

626 OIC NEH-ETA Check Sheet (Collection and Offer In Compromise)

This time code would be used to report time which involves the review and determination of the taxpayer’s issues based on a check sheet submitted or other contact relating to taxpayers who are requesting consideration under public policy or other Non-Economic Effective Tax Administration factors.

ICS and ENTITY have created additional time codes residing only on their systems for use in reporting and balancing time. Time charged to these time codes are moved into appropriate time codes during the ICS/ENTITY interface with CTRS. Refer to IRM Exhibit 5.2.1-4, ICS and ENTITY Time Code Translation Table (Field Collection only), for a translation of these time codes.

619 DETAIL IN

All time spent by an employee or a manager while detailed into Field Collection is considered detailed in. Time must also be reported to appropriate operational time codes for type of work performed and to any overhead time codes.

620 DETAIL OUT OF COLLECTION

The five defined detailed out categories are TAC, ACS/Toll-Free, Taxpayer Advocate Service, Stakeholder Liaison, and Disaster Relief. Any other detail out activity is reported using Detail Out Other.

In general, detailed out time includes all hours worked by Field Collection and Specialty Collection Offers employees while on detail to another organization. It also includes any program identified as detailed out by Collection Headquarters.

When this time code is selected in ICS, a submenu is presented with the five defined detailed out categories and Detail Out Other. The ICS time codes and categories for details are:

740 LWOP (Field Collection only)

This time code tracks all leave without pay, furloughs and unpaid suspensions on ICS.

750 HOLIDAY (Field Collection only)

This time code tracks all official holidays including any Executive Orders.

770 ADMINISTRATIVE LEAVE

This time code tracks the same time (except annual and sick leave) as outlined in the definition for time code 613 Leave and is used only by Field Collection on ICS time reporting. Included in 770 Administrative Leave is leave granted for inclement weather, declared emergencies, voting in certain locations, jury duty, appearing in civil court as a witness, military leave, blood donation, paid suspensions, and other types of office closings. Time that is charged to 770 on ICS is moved into 613 time during the ICS/ENTITY interface with CTRS.

809 MISCELLANEOUS DIRECT (Field Collection only)

This time code tracks time spent working on assigned or unassigned cases for 15 minutes or less; non–evaluative consultation with a manager on a case for 15 minutes or less; and working an issue on a closed case regardless of time expended.

If a para-professional/professional employee is working 15 minutes or less on an open or closed OIC case, the time should be charged to time code 106 Offer in Compromise.

ROs and Special Compliance ROs may have a mixture of ATAT cases and general program Collection cases. Use time code 809 when working 15 minutes or less on a general program Collection case. If a RO is working 15 minutes or less on an ATAT case, the time should be charged to the appropriate ATAT time code.

810 ASSIST ANOTHER RO

This time code is open to both professional employees (ROs) and para-professional employees (tax examiner, revenue representatives, etc.) who provide assistance on issues related to case work to another professional or para-professional employee. The time code is used whether the assistance occurs in the office or outside the office. Examples of activities for another RO include, but are not limited to: language translation, conducting seizures, making field calls, etc. This code can also be used by OJIs or coaches when assisting trainees on similar issues.

OTHER ICS and ENTITY INFORMATIONAL TIME CODES

ICS and ENTITY use other time codes for data transfer and balancing purposes shown below. While these are for informational purposes only, they are no less important since they indicate how program goals are met. The amount of time charged to these codes will not affect the overall balance of time charged for the day, with the exception of 770, which rolls into 613 during the CTRS interface.

Listed below are the ICS and ENTITY time codes and their corresponding CTRS time codes. Time reported to an ICS and ENTITY informational code rolls into the appropriate category or time code during the CTRS interface with ICS and ENTITY during the end of month (EOM) report process.

Field Collection employees report time and activity to specific time codes, in addition to other actions. The time code matrix for Field Collection contains the following information:

CEASO employees report time and activity to specific time codes and related subcategory codes in addition to other actions. The time code matrix for CEASO contains the following information:

Insolvency employees report time and activity to specific time codes in addition to other actions. The time code matrix for Insolvency contains the following information:

This schedule provides a list of actions required to complete ENTITY End Of Month (EOM) report processing for Field Collection only.

This schedule provides a list of actions required to complete end of month report processing for CEASO, PALS and Insolvency only.

Reporting periods for time reporting purposes are in agreement with MCC Posting Cycles. Refer to Document 6209 for more information concerning reporting cycle dates.

The cutoff day for each reporting period is always Saturday. Any hours worked on Saturday should be included in the reporting period. It may be necessary to project Saturday hours to include them in the reporting period.

For ease of reference, the last Friday date for each reporting period is shown below to ensure all required EOD actions are taken before Saturday. Also provided are the number of expected hours within the period. Information for the current and two subsequent fiscal years is shown.