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Part 1. Organization, Finance and Management

Chapter 4. Resource Guide for Managers

Section 11. Field Assistance Guide for Managers (Cont. 1)

1.4.11  Field Assistance Guide for Managers (Cont. 1)

1.4.11.11 
Q-MATIC

1.4.11.11.1  (07-18-2007)
Wait Time

  1. Field Assistance established various measures and key indicators to determine the quality of service that we provide to our customers. An important key indicator is the timeframe in which we provide service to our customers and the time spent waiting in our lobbies for this service. The goal is to begin service to our taxpayers within 30 minutes of arrival without jeopardizing quality.

  2. The following are recommendations that will assist you in controlling the traffic and customer service delays in your TACs:

    • Gating - Look for patterns in traffic and reset the priorities if necessary. Gating is defined as priorities and assigning Q-MATIC categories.

    • Return Prep Scheduling - Avoid scheduling return prep appointments during peak periods. For example, return prep should not be scheduled during lunch times.

    • Lunch Time Scheduling- Stagger lunch times so that you have the maximum coverage possible.

    • Off Counter Duties- If wait time is an issue, do not allow employees to perform Off Counter duties (i.e., Referrals, CENTRA, etc.) during peak periods.

    • Effective Q-MATIC Use - Utilize Q-MATIC management screens and reports to determine if customer service delays are beginning to occur and take necessary action. Some reports that may be used are Work Station Performance, Work Station Report Daily, Weekly (Under Wait Time), Customer Flow Workdays Overview, and Customer Flow During a Day.

      Note:

      For further information on how to access Q-MATIC reports go to: Field Assistance Q-MATIC Headquarters issues weekly National/Area Wait Time Reports (Weekly Score Card) to the Area Directors. These reports identify, by category, peak and non-peak traffic patterns.

  3. The Wait Time Report (Weekly Score Card) measures the following categories:

    • Total Walk-In Contacts

    • Customers with Forms

    • Total Returns

    • Tax Law Questions

    • Account Work Notices

    • Other FA Contacts

      Note:

      All Wait Time Reports only include data from the Full Q-MATC sites.

1.4.11.11.2  (12-01-2005)
Q-MATIC Ticket Process

  1. All Field Assistance groups will use a standard process for directing customers on using Q-MATIC. The processes for Full Q-MATIC and Q-LITE/Hybrid sites are defined below.

    1. Full Q-MATIC Sites - Group Manager sets Q-MATIC priority based on available employees, number of appointments, and expected traffic.

    1. Customer enters TAC and selects a Q-MATIC ticket or is assisted in selecting a ticket by the IAR.

    2. ITAS who are assigned to work appointments will be prioritized to receive that work ahead of other categories.

    3. Customers wanting to pick up a blank form or to make a payment should have priority or have the IAR or one ITAS dedicated to work these issues. The IARs first priority is always to ensure customers have received a Q-MATIC ticket. When there is no line of customers the IAR can assist customers needing forms or payments.

    4. Filing Season return preparation appointment procedures: Customers requesting return preparation are screened for eligibility. If customer does not meet return preparation criteria close out contact using appropriate return prep screening closing code. If customer meets criteria and an appointment is immediately available, place customer in the holding queue and close ticket after return is completed. If customer meets criteria and an appointment is made for a future time, close out the contact using the return preparation screening closing code. If there is no Q-MATIC system at the return preparation workstation, ITAS should use walk direct to capture contact.

  2. Q-LITE/Hybrid Sites:

    1. Customer enters TAC and takes a Q-NOVA ticket.

    2. Customers are handled on a first come, first serve basis except for the following:
      a) Customers wanting to pick up a blank form or to make a payment should be given priority whenever possible. For example, before calling the next ticket number the ITAS could ask the waiting customers if anyone just needed a blank form or to make a payment by check and has a current notice. These customers would be assisted first to alleviate waiting room congestion and because the contacts are fairly quick. Walk direct should be input for each of these customers as they are helped.
      b) Customers with appointments would be called as close to their appointment time as possible.

    3. Filing Season return preparation appointment procedures:
      a) Customers requesting return preparation are screened for eligibility.
      b) If customer does not meet return preparation criteria, close out contact using appropriate return prep screening closing code.
      c) If customer meets criteria and an appointment is immediately available, place them in the holding queue and close ticket after return is completed.
      d) If customer meets criteria and an appointment is made for a future time, close out the contact using the return preparation screening closing code.

1.4.11.12  (12-01-2005)
Communicating Effectively

  1. Good communication skills are essential to engage your employees and share timely information throughout your TACs.

  2. Establish and maintain effective lines of communication within and outside your activity. Ensure that all appropriate information is disseminated to the TAC employees and employees that provide backup assistance.

  3. Oral communication should be expressed in a precise and meaningful way. Whenever possible, you should contact your employees personally.

1.4.11.13  (04-15-2008)
Field Assistance Training Program

  1. Field Assistance has established a Training Program to identify, develop and deliver training to all Field Assistance employees including analysts, managers, clerical/administrative staff and TAC employees. Training delivery varies based on several factors including efficiency and cost effectiveness. Training delivery methods include CENTRA, Net Meeting, Continuing Professional Education (CPE), Self-Directed Learning Modules (SDLM), Group Meetings or Classroom.

  2. All Field Assistance employees (including all levels of management) are required to complete Mandatory Briefings on Ethics, Prevention of Sexual Harassment (POSH), No FEAR (alternates yearly with POSH), Safety and Health, as well as Information Protection Briefing which includes Privacy/Disclosure, Computer Security, and UNAX every year. Form 11370, Certification of Annual UNAX Briefing, must be completed and forwarded to the next level of management. In addition, new employees must complete the briefings within the timeframes listed below.

    • Ethics - Within 90 days of being hired.

    • POSH - Within 60 days of being hired.

    • Information Protection Briefing (includes Privacy/Disclosure, Computer Security, and UNAX) - Within 10 days of being hired (or seasonal employee return).

    • Safety and Health - Within 30 days of being hired.

    • No FEAR - Within 60 days of being hired.

1.4.11.13.1  (07-18-2007)
Field Assistance TAC Technical Employee Training

  1. To ensure technical employees working in TACs have sufficient, effective training an ITAS curriculum has been developed. Topics in this curriculum include:

    • Mandatory Briefings

    • Security

    • Communication

    • Taxpayer Rights

    • Basic Tax Law

    • Intermediate Tax Law

    • Intermediate Accounts

    • Advanced Tax Law

    • Advanced Accounts

  2. In addition to completing the ITAS curriculum, all technical employees must attend Continuing Professional Education (CPE) each year. Contact the Training Coordinator for your Area for information on CPE schedules.

  3. Employee training history should be kept up-to-date on the Enterprise Learning Management System (ELMS). If corrections are needed, complete Form 12201 and forward to the Training Coordinator for your Area. Contact the Training Coordinator to enroll employees in training classes, or determine the course availability via CENTRA.

1.4.11.13.1.1  (01-19-2007)
Providing On-the-Job Training (OJT)

  1. OJT will be provided to develop employee knowledge, skills, and abilities to deliver quality service to TAC customers. On-the-Job Instructors (OJI) will be provided appropriate time to work with assigned trainees. Managers are responsible for ensuring OJT is provided.

  2. Managers should assign OJI responsibility to Senior ITAS whenever possible. However, it is permissible to assign OJI responsibility to Subject Matter Experts other than Senior ITAS.

1.4.11.13.1.2  (07-18-2007)
Directed Learning

  1. Field Assistance Group Managers are required to provide one hour of uninterrupted time each week for directed learning of technical issues. Self-Directed Learning Modules (SDLM) have been developed for this purpose. A list of available SDLMs can be found at Self-Directed Learning Modules

  2. Time allotted for directed learning can also be used to cover other training needs identified by Quality Review results, as well as policy, procedural, and technical changes made during the year.

1.4.11.13.2  (07-18-2007)
Training for Field Assistance Group Managers

  1. Field Assistance Group Managers (GM) must be trained in Field Assistance policies, procedures, and systems to effectively manage a TAC. All Field Assistance GMs are required to complete the "Managing A TAC" course. This course covers topics such as Manager Interaction, Evaluating Employees, Security, TAC Services, Filing Season Readiness, and Timekeeping. GMs should also plan to attend CPE each year.

  2. GMs also share in the responsibility of ensuring employees are adequately trained. See IRM 1.4.11.13.1 for information that will assist GMs with this responsibility.

1.4.11.13.3  (04-15-2008)
Roles and Responsibilities

  1. This section discusses the roles and responsibilities of those who develop, update, and review training material, and those responsible for training delivery. Project Leads, Program Analysts, and Training Analysts all have vital roles in ensuring quality training material exists and is taught in the most efficient, effective manner.

1.4.11.13.3.1  (01-19-2007)
Project Leaders

  1. Project Leaders are responsible for ensuring quality training material is developed and delivered for the projects they lead. Below is a list of required duties. Additional duties may be added by the Director, Field Assistance as needed.

    1. Identify and clearly define all training needs. Training needs for projects must be submitted to the Field Assistance Headquarters Training Analyst to be included with the overall training needs assessment for Field Assistance.

    2. Submit justification for all resource requirements for Director, Field Assistance approval i.e. equipment, travel, tools, training, course development needs, etc.

    3. Develop and monitor training plan and expenditures. This includes verifying timely, accurate input of travel authorizations and vouchers.

      Note:

      Ensure that reporting instructions, travel authorizations and vouchers have the correct funding codes. Each voucher must contain the assigned Internal Order Code, formerly PCAS. Contact the Headquarters training analyst if an Internal Order Code is needed.

    4. Provide training plan, delivery and expenditure updates to Training Coordinators.

      Note:

      Contact the Field Assistance Headquarters training analyst for the schedule of report due dates.

    5. Identify new and revised course development needs, including Job aids.

    6. Identify number of SME(s) needed for course or job aid development.

    7. Brief the Director, Field Assistance on project status.

    8. Identify Outsource training needs.

    9. Consult with Field Assistance Headquarters Training Analyst for guidance as needed (i.e. determining who are the stakeholders, what are the training deliverables, when course development should start, class room locations, specific classroom needs (i.e. computers, projectors, etc.), how to deliver (e-learning, classroom, etc.), and objectives.

    10. Adhere to off-site training approval requirements, including cost comparisons.

1.4.11.13.3.2  (01-19-2007)
Field Assistance Headquarters Training Analyst

  1. Field Assistance Headquarters training analysts are responsible for overall oversight of the Field Assistance training plan. Below is a list of required duties. Additional duties may be added by the Director, Field Assistance as needed.

    1. Coordinate efforts to assess Field Assistance training needs. Once the Learning Product Development Plan (LPDP), Training Needs Assessment (TNA) document, and Training Delivery Plan are approved by the Director, Field Assistance, they must be timely submitted to CARE.

      Note:

      Director, Field Assistance must approve and sign these documents.

    2. Get input for TNA projections/development from the following sources:
      -Quality reports,
      -ELMS employee history,
      -Area Training Coordinators,
      -Headquarters Program Analysts for new workload (new ITAS work, new Project, etc.), and
      -Director, Field Assistance for priority needs.

    3. Incorporate Project spending and training development plan into overall FA Training Plan.

    4. Issue final training delivery plan and LPDP with Project managers, Area Training Coordinators, and L&E Each Project manager and Area should receive only their portion of the plan.

    5. Monitor and update Director, Field Assistance on training plan changes in scope, timelines or deliverables. Copy L&E and Area Training Coordinators.

    6. Keep Director, Field Assistance and appropriate staff informed of emerging issues, non-adherence to procedures that may jeopardize budget reports, etc.

    7. Review classroom evaluation data in ELMS for course improvement needs. This information must be provided to L&E and/or SMEs for course development.

    8. Draft Deputy Director, Field Assistance E-mail to solicit for annual SME cadre. The Statement of Interest document was developed for this purpose.

      Note:

      SMEs should primarily consist of GS-11 employees. GS-9 employees can also be used but should be the minority. If GS-9 employees are the majority, Director, Field Assistance must be notified immediately.

    9. Develop Instructor solicitation template and requirements.

      Note:

      Instructors will primarily consist of GS-11 employees. If GS-9 employees are the majority, the Director, Field Assistance must be notified.

    10. Request new Internal Order codes for courses from Finance if needed.

    11. Coordinate with Finance and CARE Program Management prior to revising budget (including changes to Area or Project allocations, moving funding from one Area to another, etc.). Include affected Area analyst in coordination if appropriate.

    12. Ensure Finance posts the IFS report to the U-Drive. All budget reports will be developed using this IFS report.

    13. Coordinate annual Training Coordinators conference/training.

    14. Publish reporting due dates for the year.

1.4.11.13.3.3  (01-19-2007)
Area Training and Budget Analysts

  1. Field Assistance Area training and budget analysts are responsible for overall oversight of the Field Assistance training plan for their Area. Assignment of the duties is determined by the Area Director. Below is a list of required duties. Additional duties may be added by the Director, Field Assistance or Area Director as needed.

    1. Coordinate efforts to assess Area’s training needs. Training needs are submitted to Headquarters for consolidation. The following sources should be used to help determine Area training needs: Quality reports, ELMS employee history, and Field input.

    2. Provide guidance and support on training issues to all field managers and employees.

    3. Monitor Area training delivery and budget. A schedule has been developed to determine when training delivery and budget reports are due to Headquarters.

      Note:

      Ensure Headquarters is aware of possible budget surpluses or deficits.

    4. Establish contingencies for other training needs in advance that will be implemented if there is a budget surplus.

    5. Serve as Area training contact point.

    6. Serve as host for classes. Host duties include the following: Responsible for roster for hosted classes, share roster with affected Area analysts, and post final roster to U-drive. If the roster posted is not the final roster, label it "interim" .

    7. Evaluate training classes and review evaluations. Suggestions to improve future classes should be shared with the Headquarters training analyst.

    8. Ensure evaluations are received from instructors at the end of each class and forwarded to L&E for ELMS input.

    9. Verify class registration is complete in ELMS. If not, contact ELMS support.

    10. Verify travel authorizations are input prior to students attending class and accurate travel codes are used.

    11. Verify travel vouchers are input within 5 days after class completion and accurate travel codes are used.

    12. Solicit for and keep current a list of instructors, SMEs and OJIs for the Area.

    13. Ensure all employees receive training required by the job. A curriculum has been developed for ITAS. Use this curriculum to help determine training gaps.

      Note:

      Employee’s training history must be kept up-to-date in ELMS.

    14. Coordinate CENTRA sessions, CENTRA orientation for new employees, identify instructors, set up sessions, provide material for sessions, create and maintain roster.

    15. Other Training Delivery and Scheduling: Block hotel accommodations, schedule classroom(s), solicitation of instructors, develop class roster, revise reporting instructions language to match TRAS prior to issuing, identify course requirements and supplies, identify equipment needs including Reasonable Accommodations, get technical support - i.e. MITS, coordinate off-site alternate location training space and equipment needs. Use of non-CMLC space is not recommended. If you determine an off-site location is needed, you must complete and forward to Headquarters for approval, a request for approval to use the off-site location and a cost comparison.

1.4.11.13.3.4  (01-19-2007)
Group Manager Responsibilities

  1. Group Managers (GM) play a vital role in the Field Assistance Training Program. They must ensure training curriculums are completed for themselves as well as their employees. Below is a list of duties that will help determine training needs.

    1. Review training history in ELMS, EQ, and TAB results for each employee. If discrepancies are discovered in the training history, complete Form 12201, ELMS Learning/Teaching History, and submit to your Area Training Analyst.

    2. Based upon the review, assess what training an employee needs and schedule training through ELMS, use SDLM, or contact your Area Training Analyst for guidance.

    3. Provide Area Training Analyst the employee’s training needs.

    4. Help employees put into practice training skills learned by assigning them work to reinforce those skills.

    5. Ensure employees receive OJT/OJI support.

    6. Ensure employee received additional training for technical classes based on recommendations made by the instructor in the course developmental guide.

    7. Track the completion of directed learning lessons.

    8. Ensure travel advances are accurately input prior to attending class and that at the conclusion of training classes, travel vouchers are submitted for approval within 5 days after class end.

    9. Review travel vouchers for correct funding codes. Direct any discrepancies or questions to the area training analyst.

1.4.11.13.3.5  (01-19-2007)
Instructor Responsibilities

  1. Instructors should make every effort to ensure classes are effectively and efficiently taught. Students should be actively engaged in each lesson. Timelines assigned to courses should be closely adhered to unless and exception is granted in advance. Exceptions will be communicated by your Area Training Analyst. Additional duties are listed below.

    1. Ensure class roster is received from Area Training Analyst.

    2. Verify student attendance in class for names listed on the roster. If a student does not attend or is replaced, notate this on the roster.

    3. Return final class roster to Area Training Analyst at the end of each class.

    4. Reinforce the necessity of course evaluations and comments. Class evaluations and comments from students and instructors are used as appropriate during course updates.

    5. Make available and reinforce the use of correct travel codes on travel vouchers.

    6. Reinforce the need for travel vouchers to be filed when the employee returns to the office.

1.4.11.13.3.6  (04-15-2008)
Internal Order Codes

  1. Internal order codes have been developed to assist with tracking funding spent within the Training program. These codes are to be used when preparing travel authorizations and vouchers for Training travel.

    Internal Order Codes Explanation
    ARTR1 Accounting Competency
    CAMC2 CARE All Managers’ Meeting
    E4442 Field Assistance HQ Funded Training
    FABMF BMF Adjustments- Employment Tax Training
    FAACS ACS Basic Training
    FAAJ1 Field Assistance IMF Basic Adjustments
    FAAJ2 Field Assistance IMF Adjustments - Inter
    FAAJ3 Field Assistance BMF & Employment Tax Adjustments
    FAAVI Field Assistance Advanced Issues
    FABAL Resolution of IMF Balance Due Inquiries
    FABLS Specialist 3
    FABMF Employment Tax Law Training
    FACIT Classroom Instructor Training - Field Assistance
    FACPE CPE for Field Assistance
    FACRE Field Assistance ITAS Core Training
    FACTR CITC Refresher
    FAEQ1 Field Assistance Embedded Quality Travel
    FAFSA Hybrid ITAS Curriculum Delivery (Limited Use)
    FACPE CPE for FA
    FAIAR IAR Training FA
    FAITL Intermediate Individual Tax Returns & Tax Law
    FAIRA IRAs, Pensions and Annuities FA
    FABAL Resolution of IMF Balance Due Inquiries
    FANH1 New Hiring Training Part 1
    FANH2 New Hiring Training Part 2 FA
    AJ1 IMF Adjustments - Basic
    FAAJ2 IMF Adjustments - Intermediate
    FACIT Classroom Instructor Training - FA
    FASEC CPE for Secretaries and Management Assistants
    FATAC Managing A TAC
    MGCPE Managerial CPE
    NHR21 Human Resources Investment Fund (HRIF) - BU
    NHR23 Human Resources Investment Fund (HRIF) - NBU
    NHS25 Scholarship Pilot Program
    OJTCH On-The-Job Training/Coaching
    WLEPC Executive CPE
    WLEMT Management Training (Non HQ FLITE)
    WREOF (Recognized) Employee Organizations

1.4.11.14  (07-18-2007)
Field Assistance Engagement Plan

  1. Field Assistance Managers will create an engagement plan that defines how they will involve their employees to improve workgroup processes and relationships.

  2. The goal of the engagement plan is to enhance employee participation in improving business measures/results. This will demonstrate to employees that their opinion counts and should result in measurable improvement in a specific business goal, process or problem.

  3. At a minimum, the engagement plan will include:

    • Problem/process within the workgroup's control to improve

    • How the problem/process is connected to the Survey, Business Plan, and Performance Management System

    • Specify how the workforce will be enabled

    • What will be communicated and how

    • How will the workforce be motivated

    • How will success be celebrated

    • Timelines

    • Feedback mechanisms, and

    • Quantitative and qualitative measurements.

  4. Managers will conduct workgroup meetings, employing the engagement process, and begin identifying barriers/challenges to improvement, solicit ideas, and create work group buy-in for improvement.

  5. Workgroup meetings will be off line so that employees in each group can work as a team even if it means closing the TAC for the day.

1.4.11.15  (11-01-2008)
Quality Assurance and Review Process

  1. In order to provide quality service to customers, it is imperative that you observe employees on an on going basis, and provide timely feedback to enhance their skills.

  2. Effective October 1, 2006 Field Assistance (FA) contracted with the Joint Operations Center’s Centralized Quality Review Section (CQRS) to measure FA Tax Law and Accounts Quality through the use of Contact Recording. The results of the reviews are placed on the National Quality Review System (NQRS) and are valid at the Area level quarterly. Area Quality Analysts and group managers have access to all reviews and can share them but the results will not be evaluative to the individual employee. Quality Reviewers complete the reviews for NQRS.

  3. Since FA quality will be measured with CQRS review results, EQRS no longer has to maintain a statistically valid number of reviews for quality purposes. The number of reviews will be driven by operational considerations, not the quality program. Field Assistance Group Managers will continue to use the Embedded Quality Review System (EQRS) to review counter contacts on Tax Law, Accounts, Return Preparation, and Procedural Issues. This system provides managers a data collection template for each contact, with quality attributes tied to the employees critical job elements (CJEs) and the quality measures (Accuracy, Professionalism, and Timeliness), providing an objective, consistent assessment of employee performance. Refer to the EQ websitelink for more information.

  4. The definition of the Product Line reviewed on EQRS is outlined below: The Field Assistance Product Line includes four Specialized Product Review Groups (SPRGs). They are:

    • FA Return Preparation - Used whenever the contact includes 1040-series direct return preparation or complete 2290 tax return preparation.

    • FA Tax Law - Used whenever the customer contact involves only a pure tax law issue.

    • FA Accounts – Used whenever the employee discloses account information or inputs adjustments.

    • FA Procedural - Used whenever the contact contains a procedural component and does not fit into any of the above SPRGs.

    Note:

    See "What SPRG should I Use for this Review" flowchart on the EQ website under Job Aids.

  5. Field Assistance Managers must also monitor quality service by reviewing work, other than counter contacts, performed by their employees. Review of this work is not entered into the EQRS database. This may include but is not limited to written referrals, remittance reviews, security checks, time utilization, OJI, and/or teaching assignments. These types of reviews may be documented on Form 6067 Employee Performance Folder Record. The form can be found at: Publishing Catalog.

  6. Review guidelines should address the following areas:

    • Direct observation (except for written work)

    • Recorded contacts

    • Timeliness of feedback

    • Documentation of results

  7. There are specific Embedded Quality Roles and Responsibilities for ITAS/CSRs, Group Managers, Territory Managers, and Area Directors/Quality Analysts. See Exhibit 1.4.11-7. which outlines the Embedded Quality Roles and Responsibilities.

  8. The primary goal of the Embedded Quality Review System (EQRS) is to enable Group Managers (GMs) to provide employees evaluative, meaningful feedback. Meaningful feedback for customer accuracy is the top priority; this is where you will document whether the contact was correct or incorrect. See Exhibit 1.4.11-8Guidelines for Writing FA EQ Remarks.

1.4.11.15.1  (07-18-2007)
Methods to Achieve Quality Service

  1. As a manager of a TAC, you need to help your employees achieve quality assistance goals. These goals consist of:

    1. Maintaining professional courtesy

    2. Controlling the direction of the contact

    3. Giving accurate and complete assistance

  2. The most effective and efficient way to maintain and enhance the quality of service provided is by monitoring or directly observing the performance of employees.

  3. Routine monitoring using Contact Recording and/or direct observation process allows you to:

    1. Determine areas for improvement in a timely manner

    2. Identify the causes of problems

    3. Take necessary actions to resolve problematic situations

    4. Serve as a role-model

    5. Identify training needs

    .

  4. In order to monitor effectively, you should do the following:

    1. Establish a monitoring plan

    2. Identify performance standards

    3. Develop a monitoring schedule

  5. When analyzing quality service performance trends, consider the following:

    1. Documenting performance trends

    2. Determining performance deficiencies on which to take action

    3. Identifying causes of performance deficiencies

    4. Identifying and implementing solutions

    5. Obtaining and reviewing customer feedback

    6. Identifying training needs

    7. Developing Employee Career Learning Plan Form 10094

1.4.11.15.2  (11-01-2008)
Review Process and Types of Review

  1. The effectiveness of a TAC operation is enhanced by the level of the managers involvement and commitment to the overall review process. See Exhibit 1.4.11-9 which contains a consolidated listing of all reviews, reports and certifications to be performed by the manager. See Exhibit 1.4.11-10for a listing of the mandatory reviews, reports and certifications to be performed by the manager. See Exhibit 1.4.11-11 Review Plan of Group Manager Mandatory Reviews as a tool for monitoring the completion of the mandatory reviews.

  2. Field Assistance Contact Recording (FACR) and/or Direct Observation are the methods used in monitoring the quality of assistance that employees provide taxpayers.

  3. You should ensure this is accomplished in such a way as to cause the least disturbance to the employee and taxpayer.

  4. During Direct Observation avoid being drawn into the conversation between the taxpayer and the employee. As much as possible, you should attempt to stay in the background. ( Initiate a private conversation with the employee to ensure a customer doesn’t leave with inaccurate or incomplete information, such as asking the employee to step away to join you in the review of a new document related to the customer's issue. )

  5. Technical accuracy and timeliness of responses should be evaluated, as well courtesy and professionalism.

  6. Review written documents prepared by the FA employee to ensure a quality work product. The documents may include but are not limited to:

    • Form 4442 , Inquiry Referral

    • Form 3913 , Acknowledgment of Returned Refund Check

    • Form 911 , Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)

    • Form 3244, Payment Posting Voucher

    • Form 2063, Alien Clearance

    • Form 8109B, Federal Tax Deposit (FTD) form - Over the Counter Version

    • Form 433–D, Installment Agreement

    • Form 2159, Payroll Deduction Agreement

    • Letters/quicknotes to taxpayers

    • Documents pertaining to notice accounts

    • IDRS Adjustments

    • DI documentation

    • Form 809, Receipt for Payment of Taxes

  7. Review administrative documents to ensure they are timely and accurately completed. These include the following:

    • Form 5311, Taxpayer Service Activity Report

    • Form 3210, Transmittal of Documents (both remittance and non remittance) Document Review Plan – See Exhibit 1.4.11-11.

    • Form 795, Daily Report of Collection Activity Document Review Plan – See Exhibit 1.4.11-11.

    • RRA 98 Section 3709 Call Tracking Worksheet

  8. Q-MATIC reports provide information regarding types of contact(s), taxpayer waiting time, and time spent per contact. Locations without Q-MATIC must use Form 6148 to record this information.

    Note:

    Do a periodic matching of information on Form 5311 against information on individual Q-MATIC report.

  9. The review of Form 3210 will assist you in determining the timely forwarding of returns, remittances and Forms W-7.

  10. TACs where IAR/Secretary or Managers are located must reconcile Form 795 of other employees before submission to the appropriate Submission Processing Center. This reconciliation must be completed and not delay the transmission of the remittance packages. Remittance must be transmitted the day of receipt or the next business day.

1.4.11.15.2.1  (07-18-2007)
Embedded Quality Review Plan

  1. Like any other management activity, preparation is the key factor in accomplishing effective reviews. Establishing a review plan is essential.

  2. In developing a review plan you must consider the following:

    • Group Managers’ EQ responsibilities. See Exhibit 1.4.11-7.

    • EQRS Performance Reviews (PR) are reviews used to measure employee performance.

    • Other work performed by FA employees such as referrals and teachings assignments should be incorporated in the manager’s review plan.

      Note:

      These reviews are not input to EQRS.

  3. FA managers should consider the following requirements as they develop a review plan.

    • Annual appraisals

    • Mid-Year appraisals

  4. Your time as a manager is valuable and you have many responsibilities. Therefore, you should prepare for your reviews to enable you to accomplish them as efficiently as possible. It is essential that you have EQ job aids, along with technical and procedural reference material readily available to you ensure you can properly complete your reviews.

  5. In developing a review schedule, you must consider planned meetings, training, remote office visits, and leave.

  6. More effective schedules are prepared on a quarterly or monthly basis.

1.4.11.15.2.2  (07-18-2007)
Review Documentation

  1. All reviews should be documented to provide meaningful feedback. It is essential that you promptly document and share the contact observed in accordance with the National Agreement. This will ensure that you don't forget important details of the direct observation.

  2. Effective documentation is an essential part of the review process. It is the factual basis for feedback to the employee. For EQRS reviews the documentation is entered on a Data Collection Instrument (DCI). There are three sections to enter remarks as follows:

    • Customer Issue(s)

    • Employee Action/Response

    • Summary Feedback

  3. For an EQRS review, use the FA EQRS job aid and the Guidelines for Writing FA EQRS Remarks, to effectively document the review. See Exhibit 1.4.11-8 in this IRM entitled Guidelines for Writing FA EQ Remarks.

  4. For reviews of other work, not input into EQRS, you can use Form 6067 to document the reviews.

1.4.11.15.2.3  (12-01-2005)
Effective Feedback

  1. Timely, continuous feedback is essential in the development of the skills your employees will need to provide quality service to our taxpayers. Group Managers should:

    1. Engage employees as partners in the identification and resolution of problems.

    2. Maintain and foster open, honest communication.

    3. Celebrate success.

    4. Continually reinforce organizational goals by sharing business results and identifying opportunities for improvement.

  2. Your feedback should be timely and identify specific performance.

  3. You should have periodic counseling sessions with each employee to discuss his/her progress, self-help techniques, and meet and deal skills with customers.

  4. It is important that you share positive as well as negative feedback with the employee in order to:

    1. Focus on the employee's overall job performance by building on strengths and addressing weaknesses.

    2. Develop and reinforce the employee's commitment to Field Assistance operational goals.

    3. Prov