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Part 1. Organization, Finance and Management

Chapter 4. Resource Guide for Managers

Section 11. Field Assistance Guide for Managers (Cont. 2)

1.4.11  Field Assistance Guide for Managers (Cont. 2)

1.4.11.19 
Payment Processing - First Line Manager’s Responsibility

1.4.11.19.3  (11-01-2008)
Late Remittance Reports

  1. Late Remittance reports will be provided by the SPC to each Field Assistance Area Director by the 5th day of the month following the end of the month. The basis for the report is the Service’s Balanced Measure of Deposit Timeliness. This measure reflects the "lost opportunity cost" (amount of interest) resulting from delays in getting money deposited to the Treasury. The driver for this measure is cost savings.

  2. Timely (and accurate) payment processing also translates to customer satisfaction and business results.

  3. Due to laws associated with Section 1204, interest lost information from these reports should not be used for documenting performance.

1.4.11.19.4  (11-01-2008)
Ordering the Initial Form 809 Receipt for Payment of Taxes (Receipt Book) for an Employee

  1. An initial book of Forms 809 must be requested by authorized memorandum from the group manager or management official, approved by the Field Assistance Area Director and sent to the SPC. A TAC manager will prepare the memorandum authorizing the employee to receive a Form 809 receipt book. Notification must be provided via E-mail when a change in TAC Group Manager occurs to the Form 809 aligned SPC Deposit Managers. If new/acting manager will be requesting Form 809 receipt books then a signed memo from the Territory is required before the new/acting manager can request books for the group as the new/acting manager.

  2. Managers must use command code RSTRK to restrict sensitive command codes from an 809 book holder’s profile. See IRM 1.4.11.19.4.1.1 Separation of Duties and Form 809

  3. Unless a deviation has been granted by the Director, Field Assistance there will be at least one employee in each TAC that is issued a Form 809 Receipt Book. Deviations may be requested by memorandum from the Area Director to the Director, Field Assistance, for TACs with less than 3 employees or staffed by circuit riders. If employees issued 809 receipt books are not available, customers paying by cash will be asked to convert cash to either a check or money order.

  4. When submitting a request, provide the employee name, SEID identifier number, position title, address, telephone number and names of managers through the Area Director level and the operating division (W&I or SBSE). A copy of the authorization should be kept in the employee’s drop file.

  5. The Field Assistance employee must sign the Receipt Page found in front of a Form 809 receipt book upon receipt of the book, and return the signed receipt/acknowledgement to the issuing Submission Processing Teller unit within 5 business days after receipt. If the receipt page is inadvertently missing or lost, an acknowledgement memorandum must be prepared and provided to the Submission Processing site.

1.4.11.19.4.1  (11-01-2008)
Accountability

  1. Group managers will brief employees on IRC 7804(c) when the Form 809 book is initially received. See IRC 7804(c)

  2. IRC Section 7804(c) imposes liability against any officer or employee of the Treasury Department who fails to account for and pay over any amount of money or property collected or received by him/her in connection with the Internal Revenue laws.

  3. TAC employees are responsible to protect and safeguard monies that they have collected. In the event that an employee loses or fails to account for and pay over the money collected, an assessment for the loss may be made against the responsible employee and may be collected from the employee as if it were a tax.

  4. For additional guidance on losses and shortages, refer to IRM 3.0.167,Losses and Shortages.

1.4.11.19.4.1.1  (04-11-2008)
Separation of Duties and Form 809

  1. Separation of Duties and Form 809 Managers must ensure that only appropriate employees have Form 809 books and those employees with Form 809 books have only research command codes in the Integrated Data Retrieval System (IDRS) profiles.

  2. Form 809 books will not be issued to technical employees if the employee is an IDRS user with adjustment command codes in his/her profile – again, due to the segregation of sensitive command codes and completion of Form 809. Technical employees can be defined as Individual Taxpayer Advisory Specialist (ITAS), Initial Assistance Representatives (IAR), etc.

  3. A command code is considered "sensitive" if it can be used to adjust account balances, change the status of a tax module account, or affect the tax liability. Sensitive command codes are discussed in IRM 10.8.34Integrated Data Retrieval System (IDRS) Security Handbook. Sensitive command codes are listed in IRM Exhibit 10.8.34-4.Restricted Command Codes for 809 Receipt Book Users and Remittance Perfection Technicians are listed in IRM Exhibit 10.8.34-9.

  4. Managers must use command code RSTRK to restrict sensitive command codes from an 809 book holder’s profile.

  5. Managers can check the IDRS Security Profile Reports contained in the IDRS On-Line Report Services (IORS) to ensure sensitive command codes are not assigned to Form 809 book holders.

1.4.11.19.4.1.1.1  (11-01-2008)
Annual Reconciliation of Official Receipts

  1. At least once a year, Group Managers must review all of the official receipt books assigned to their employees. Such review is necessary to verify that all official receipts have been accounted for. This yearly review is known as the Annual Reconciliation of Official Receipts.

  2. Each year, in advance of the time planned for the reconciliation to take place, Submission Processing will issue a memorandum to Field Assistance. The memorandum will provide specific reconciliation procedures, response dates and points of contact.

  3. This review will be initiated by the remittance processing unit in the Submission Processing Campuses.

  4. Each Territory Manager (TM) or their designee will receive an annual list that will reflect the Form 809 receipts received by Submission Processing as of the close of business on a date that reflects the end of the fiscal year under review. Each TM should review the list to ensure that they only received Form 809 records for their territory and receipt data for employees under their control.

  5. After the TM verifies the list it is then disseminated down to the Group Managers (GMs), who will conduct a detailed review and prepare a response, for the TM, that will include the following:

    • Name and SEID of each employee to whom a Form 809 book is currently assigned.

    • Serial number of each Form 809 book assigned to an employee and the numbers of the individual receipts in the Form 809 book.

    • The numbers of the individual receipts (Form 809, Parts 1 and 3) submitted through the closeout date noted on the memorandum.

  6. The GM must review all receipts in every Form 809 book because unresolved discrepancies may indicate fraud.

  7. The GM should work closely with their Campus liaison to resolve any discrepancies.

  8. If losses are identified, follow the procedures in IRM 3.0.167, Losses and Shortages and IRM 5.1.2,Remittances, Form 809 and Designated Payments.

  9. The TMs will provide a consolidated response to the Form 809 coordinator by the due date shown in the memo.

  10. The annual reconciliation of official receipts is a matter of official interest and has to be responded to timely. For more information about the review process in Submission Processing see IRM 3.8.45.29.15.

1.4.11.19.4.1.2  (03-27-2006)
Loss of Payments

  1. If an employee has a cash shortage, receives counterfeit funds, is missing negotiable checks or other instruments, the manager must immediately take steps to minimize the loss. The manager must report any potential theft/embezzlement(s) to the Treasury Inspector General for Tax Administration (TIGTA) Office of Investigations at 1-800-366-4484 (or the TIGTA website).

  2. When losses are reported to the TIGTA Office of Investigations, also inform the Submission Processing Remittance Security Coordinator (RSC). The RSC monitors losses and takes steps to ensure taxpayer relief is granted expeditiously. The names and telephone numbers of the current RSC can be found on the Submission Processing website under "Security Information" , "Campus Security" , and Remittance Security Coordinator Information.

1.4.11.19.4.1.3  (11-01-2008)
Reordering Form 809

  1. Reordering Form 809, Receipt for Payment of Taxes books (official receipts) require managerial approval. Employees are allowed to reorder receipt books after the issuance of the 40th receipt. This request must be signed by the manager. If the employee is allowed to reorder before the 40th receipt the manager must submit a memo to the Submission Processing Center with the information required per IRM 1.4.11.19.4(2) granting them permission to issue the additional book before the 40th receipt.

  2. If the TAC has a high volume issuance of 809 receipts the manager can submit a request to Submission Processing Center requesting the employee be assigned more than one 809 books at a time.

1.4.11.19.4.1.4  (11-01-2008)
Returning Depleted or Partially Used Form 809 Book

  1. A receipt book is assigned for use by the designated employee only. When a partially used receipt book is no longer required by a particular employee (due to transfer, promotion, retirement, rotation of assignments, etc.), TAC managers must ensure the remaining receipts are voided by writing VOID across each receipt and return to the issuing Submission Processing Campus via Form 795 . The Manager must sign Form 3210 when returning the receipt book.

  2. TAC Managers must ensure depleted and partially used receipt books (the book cover and Parts 4) are returned to the issuing Submission Processing Campus on the employee Form 795 via traceable overnight mail.

  3. Depleted or partially used 809 books must be returned via traceable overnight mail.

  4. Depleted or partially used Form 809 books must be returned within 30 work days of last receipt issued or within 30 work days when no longer required due to position change (transfer, promotion, retirement, etc.)

  5. Managers must check depleted or partially used books to ensure Part 4 of all used receipts are attached and unused receipts are voided when returning 809 books to Submission Processing Campus.

1.4.11.19.4.1.5  (11-01-2008)
Cash Payments

  1. When an employee is separating, transferring, or no longer required to use a receipt book as part of their tasks, the partially used Form 809 Receipt Book will be returned to the issuing Submission Processing Center. The Form 809 Receipt Book is not transferable between employees. At no time should the Submission Processing Center reissue partially used receipt books. These books should be destroyed by the Submission Processing Center.

  2. Employees who leave their post of duty when converting large amounts of cash can travel in pairs. The accompanying employee could be another Field Assistance (FA) or other IRS employee.

  3. Management must always be informed when large cash payments are received, when the employee leaves the post of duty to convert cash payments, and the name of the accompanying employee. If a manager is on site, the manager should consider traveling with the responsible party to make the conversion.

  4. When feasible, Management could make arrangements with the Federal Protective Services, CI or local guard services for escort service.

  5. Financial institutions co-located or in close proximity of TAC offices should be considered for cash conversions which would not require the TAC employee to travel.

  6. Management should pursue relationships with financial institutions as stated in IRM 21.3.4.7.2.3to clarify acceptable IRS employee identification and issues relating to currency and banking transaction reporting requirements.

1.4.11.19.5  (09-30-2008)
Field Assistance Manager Form 795/3210 Payment Processing Review

  1. All Field Assistance managers will conduct the following applicable reviews for payment processing:

    1. Payment Processing - One day’s receipts per quarter for all TACs managed by the Group Manager. This review shall address:

      Review posting documents to ensure all required entries are correct. (i.e. name, TIN, designated payment code, etc.)
      Reconcile payment posting documents that are listed on Form 795.
      Review Form 795 to ensure all required entries are correct. (i.e. name, TIN, dollar amounts, etc.)
      Form 3210 – review to ensure all Form 795’s are listed and accounted for.
      Segregation of duties – ensure another employee (IAR, secretary, etc.) has reviewed Form 795 for accuracy and completeness prior to forwarding to Submission Processing (SPC).
      Items listed on the Payment Processing Checklist (see Exhibit 1.4.11-13)

  2. The Submission Processing Center (SPC) should provide the acknowledgement copy of the Form 3210with corresponding Form 795s within ten (10) working days. When missing acknowledgement copies of the Form 3210and/or Form 795are identified, the manager or their designee will follow up with the SPC via E-mail, fax or telephone within five (5) working days after the ten days has expired; document follow-up actions taken to resolve the missing acknowledgements on Form 795/3210 Follow-up Review Log (See Exhibit 1.4.11-13).

  3. If the Form 795/3210 has not been acknowledged and is discovered to be lost, report the incident within one hour of identifying to:

    • Your Territory Manager

    • The Computer Security Incident Response Center (CSIRC) at 866-216-4809

    • TIGTA at 800-366-4484

  4. Payment Processing reviews are to be used as an evaluative record of the employee's performance and discussed with the employee accordingly.

  5. Process reviews of payment processing will be documented on the Form 6067, Employee Performance Folder Record, with the Payment Processing Checklist completed and attached.

1.4.11.19.6  (09-30-2008)
Field Assistance Manager Form 3210 Review of Non-Payment Processing

  1. The Submission Processing Center (SPC) should provide the acknowledgement copy of the Form 3210 within thirty (30) calendar days. When missing acknowledgement copies of the Form 3210 are identified, the manager or their designee will follow-up with the SPC via E-mail, Fax or Telephone within ten (10) working days after the thirty days has expired; document follow-up actions taken to resolve the missing acknowledgements on Form 3210 Follow-up Review Log. See Exhibit 1.4.11-13, Form 795/3210 Follow-Up Review Log.

  2. If the Form 3210 has not been acknowledged and is discovered to be lost, report the incident within one hour of identifying to:

    • Your Territory Manager

    • TIGTA at 800-366-4484

1.4.11.20  (03-14-2008)
Field Assistance Contact Recording (FACR)

  1. Field Assistance Contact Recording (FACR) is an automated system that records the audio portion of a customer contact and synchronizes it with an employee’s computer screen activity. Q-MATIC signals the recording to begin at the start of each contact and turns it off at the appropriate time. Additional information on using Q-MATIC and Q-NEXT software can be found at: Q-MATIC website. Using the Embedded Quality Review System (EQRS), managers critique a selection of contacts for accuracy, timeliness and professionalism; discuss the results with the employees; and use training, coaching and other actions to build skills and enhance individual performance. Quality reviewers use statistically valid samples of contacts to verify the accuracy of managers’ reviews, analyze trends, identify opportunities and implement quality improvement measures. These individual technology tools – Q-MATIC, FACR and EQRS – work in concert to achieve these outcomes: a highly skilled workforce; increased efficiency for managers; more accurate data, leading to targeted improvements; and enhanced quality for our customers.

  2. For TACs with FACR, recorded contacts will be used to accomplish the required monitoring. See Exhibit 1.4.11-7.

  3. Group managers are responsible for ensuring employees are following proper procedures when closing contacts, including proper use of Q-MATIC closing codes and "opt-out" and "wrap-up" functions.

  4. FACR users and agents (Assistors) should refer to the FACR GM or Ultra Admin User Guide for detailed information.

    Example:

    You would refer to the FACR GM or Ultra Admin User Guide for the following situations (list is not all inclusive):

    • Adding/removing computers

    • Adding/removing employees/managers/circuit riders (including managing the OL5081 process)

    • Installing/configuring microphones

    • Refreshing/re-imaging computers

    • Other system maintenance issues

1.4.11.20.1  (07-18-2007)
FACR Controls

  1. Contacts will be reviewed to ensure adherence to policies and procedures and that appropriate contacts are available for National Sample selection. Group managers hold the primary responsibility to ensure adherence. Territory, Area and Headquarters Managers will also review policy adherence as a component of operational reviews.

    1. On a quarterly basis (or as directed by FA Headquarters), Areas will review all "Opt-out" contacts (Closing code 1) for a given period of time as specified by FA Headquarters for proper use of "Opt-out" ; specifically verifying that the taxpayer requested the "opt-out" (refer to IRM 21.3.4.31.3 – FACR Opt-out). Area reviewers will complete DCIs (DCI will be provided by FA Headquarters) for "opt-out" contacts reviewed and return them to FA Headquarters.

    2. On a quarterly basis (or as directed by FA Headquarters), Areas will review contacts with closing codes other than those routinely reviewed by National Quality Reviewers and analyze them to assess adherence to policies and procedures, whether improvement opportunities exist and if so recommend changes to policies and procedures and corrective actions. These reviews will include, but are not limited to: No show (closing code 999) contacts with over 4 minutes of transaction time, memo count closing codes (i.e. closing codes 724 - Spanish Speaking), Procedural (closing code 407), wrap-up contacts, and closing code 0 - Q-MATIC default error code. Area reviewers will complete DCIs for contacts reviewed and return them to FA Headquarters.

  2. When Ultra shows contacts less than 10 business days old in "deleted" status the user (Manager or Analyst) who identifies the "deleted" status will input an OS Get Services ticket. The ticket will request an assessment/upgrade of the PC’s data storage capacity.

1.4.11.20.2  (07-18-2007)
FACR Area Analysts Responsibilities

  1. Area Analysts will provide guidance and support on the use of FACR to managers. This includes providing new/acting managers with appropriate training materials.

  2. Area Analysts will manage the Ultra user database including adding/modifying groups, user permissions and adding/modifying agents (Assistors).

  3. System/Program Reviews:

    • Area Analysts will incorporate into their regular program/operational reviews an analysis of opt outs, no shows, Spanish speaking memo counts, deleted status and wrap-up contacts. (This list includes minimal review requirements and is not all inclusive). Trends will be shared with appropriate Territory and Group Managers and corrective actions will be taken where warranted.

    • Area Analysts will utilize the Ultra transaction application (green screen) to review contacts not associated with a specific SEID and/or name. Analysts and group managers will determine corrective actions that should be taken, if any.

    • Area Analyst will ensure the proper placement and use of the Document 12178 (FACR notification sign) and that damaged signs are replaced by the Group Managers.

1.4.11.21  (11-01-2008)
Over-the-Phone Interpreter Service (OPI)

  1. Use bilingual employees, if available or the OPI service if bilingual assistance is needed to assist TAC customers. If the bilingual employee is assisting other customers, use the OPI service. Taxpayers should not be made to wait to be served by a bilingual employee.

  2. The OPI service is to be used by TAC employees while assisting TAC customers. It is imperative that client identification numbers assigned to each TAC not be shared with other TACs or other business units.

  3. Monthly reports for each Area are provided by the Field Assistance headquarters analyst assigned the OPI program.

  4. Area Analysts will review the following:

    1. Calls lasting over 20 minutes - Employees are instructed to hang up when research is required and to call back when the research is completed. See IRM 21.3.4.3.11

    2. Employee badge # - Only TAC employees should use the OPI service.

    3. Activity Codes - Employees are instructed to use the IRM Exhibit 21.3.4-20 OPI Activity Code List when determining which 3-digit activity code to use. If the activity code cannot be determined prior to connecting to the interpreter, 990 is to be used as the 3-digit activity code. The only codes that would be appropriate to use are those used when actually assisting TAC customers. Training and Leave are examples of inappropriate activity codes.

    4. Refer to IRM 21.3.4.3.11 for additional information.

  5. Issues identified by the Area Analysts after review of the reports will be elevated to the Headquarters OPI Analyst.

  6. Refer to IRM 21.3.4.3.11for additional information.

1.4.11.22  (12-19-2007)
Kiosk

  1. Kiosks are a self-service mechanism to assist taxpayers with forms, tax law questions and obtaining valuable tax information.

  2. Managers must familiarize themselves with the closest Kiosk located in their area. A list of kiosk can be found at: Contact my local KIOSK

  3. Managers with a kiosk in the same location as the TAC must inspect the kiosk daily to ensure the kiosk is operable. This task may be delegated to an administrative assistant or group secretary.

  4. Upon request, when a kiosk is in the same location as the TAC, manager must provide content information printed from the kiosk. This task may be delegated to an administrative assistant or group secretary.

  5. Manager must contact their Area Coordinator or the vendor within 24 hours of notification if kiosk is reported inoperable. This task may be delegated to an administrative assistant or group secretary. A list of vendors and kiosk locations can be found in the Kiosk Operational Review Guide at U:\/W\/Field Assistance\/KIOSK.

  6. Refer to IRM 21.3.4.27.2 for additional information.

1.4.11.23  (11-01-2008)
Workers Compensation Cases and Safety and Health Information System (SHIMS)

  1. Managers must ensure that injured employees receives prompt medical attention and then contact Workers’ Compensation Center (WCC) immediately upon notification from an employee of an injury @ 804-771-2900; prepare to report all facts.

  2. Managers must ensure that employees are aware of their responsibility for reporting on the job injuries and complying with the agency’s regulations.

  3. Managers must complete a Supervisor’s Report in Safety and Health Information System (SHIMS) (Claimants Summary of Answers or signed Form CA-1) within 2 days of written notification of injury. See the SHIMS website.

  4. Managers must fax CA-1 and all pertinent information to 804-771-2270 within 2 days.

  5. Managers must overnight CA-1 and all pertinent information within 2 days to: IRS Workers’ Compensation Center, 400 North 8th Street, Box 78, Richmond, VA 23219-4838.

  6. Manager must issue Form CA-16, Authorization for Examination and/or Treatment for Traumatic injuries within 7 days of injury.

  7. All forms may be accessed on the IRWeb Commonly Used Forms –Workers Compensation at Commonly Used Forms.

  8. Refer to IRM 6.800.1, Employee Benefits, Workers’ Compensation Program, for additional information.

1.4.11.24  (07-18-2007)
Desktop Integration (DI)

  1. DI provides the ability to share business data, increases the availability of key tools to IRS employees, and integrates the access of these capabilities into a common interface.

1.4.11.24.1  (07-18-2007)
Group Manager’s Responsibilities (DI)

  1. Managers are responsible for ensuring that all employees have access to DI when researching taxpayers account inquiries. These responsibilities include:

    • Verifying IDRS access for all employees in order to utilize DI.

    • Initiating OL5081’s for new employees needing access to DI.

    • Performing DI Profile Management to verify and profile DI application tools for each employee.

    • Ensuring all employees are trained and equipped to use DI for all account issues.

    • Ensuring all employees use the appropriate checklist adhering to the DI IRM requirements.

    • Ensuring employees understand the mandatory usage of DI for all account related inquires.

    • Monitoring employees' DI usage via contact recording and/or other appropriate monitoring tools to ensure employees are using the system as required.

1.4.11.24.1.1  (07-18-2007)
DI Group Messages

  1. Management should use the group message as appropriate for your group.

  2. Group messages can be cut and pasted from E-mail.

  3. Group messaging has a 2000 character limit

  4. To send a Group message:

    • Click on Group under the Message Center

    • Click on Create New

    • Submit

1.4.11.24.2  (07-18-2007)
DI System Security Officers (SSOs)

  1. Each Area is assigned a SSO who has program oversight and is responsible for maintenance and upkeep of the DI database.

  2. SSO's are responsible for the following duties:

    1. Approving Desktop Integration OL5081s.

    2. Performing routine administration and maintenance of employee and group profiles as directed.

    3. Transferring employees from group to group and updating profiles when necessary.

    4. Performing checks to ensure employees are using DI as the primary research tool for all account inquiries, per IRM requirement.

    5. Staying abreast of the new features and functionality of DI.

1.4.11.24.3  (07-18-2007)
Area Director Responsibilities (DI)

  1. Area Directors will support the mandatory use of DI.

  2. Area Directors will ensure Subject Matter Experts (SMEs) are available during DI training and to provide OJI support.

  3. Area Directors will review the mandatory use of DI as part of operational reviews.

1.4.11.24.4  (07-18-2007)
Territory Manager Responsibilities (DI)

  1. Territory Managers will support the mandatory use of DI.

  2. Territory Managers will ensure Subject Matter Experts (SMEs) are available during DI training and to provide OJI support.

  3. Territory Managers will review Territory Inventory reports for timely closures and timely customer contact of in-house inventory.

  4. Territory Managers will include the mandatory use of DI as part of operational reviews.

1.4.11.25  (07-18-2007)
IDRS Decision Assisting Program (IDAP)

  1. IDAP provides a computer tool that will be used with IRS systems to improve quality and timeliness of tax processing by eliminating repetitive typing and making precise decisions.

  2. IDAP allows employees to perform the following tasks:

    1. Ability to perform multiple Credit Transfers at a time

    2. Automates the Manual Refund process

    3. Allows Payment Tracer capabilities

    4. Allows Document 6209 lookup capabilities

    5. Allows monitoring of cases or inventory work

    6. Allows Address changes (Employee may use DI or IDAP to process address changes).

  3. Managers will ensure employees understand that the use of IDAP is mandatory.

  4. Managers will ensure that all employees receive training on the use and application of IDAP.

  5. Managers can identify a Senior ITAS or Grade 11 to process Manual Refunds request for their group.

1.4.11.25.1  (07-18-2007)
Manual Refunds Using IDAP

  1. IDAP automatically completes the Form 5792- Request for IDRS Generated Refund and Form 3753 - Manual Refund Posting Voucher.

  2. Managers should review and approve all IDAP Manual Refund requests prior to submission to the Area Director for signature.

  3. Refer to IRM 21.4.4Manual Refunds, to verify that correct procedures have been followed.

  4. Complete the following actions to obtain Area Director approval:

    1. Print and review Form 5792

    2. Initial and fax to the Office of the Area Director

  5. Area Director signs the form and faxes to the appropriate Manual Refund Campus location. The Area Director's signature certifies to the Accounting Function that the form was reviewed and is correct. (The Campus will store a hardcopy of the form as a paper trail).

  6. The Area Director's office will advise the controlling TAC manager of the approval of the Manual Refund.

  7. The initiator of the Manual Refund request will complete the Form 5792 on IDAP and process the Manual Refund request.

1.4.11.26  (11-01-2008)
Section 1204 Certification Process

  1. Section 1204 provides guidance and instructions for the Restructuring and Reform Act of 1998 (RRA 1998) Section 1204 certification and independent review process.

  2. Section 1204 (a) states that the "IRS shall not use records of tax enforcement results (ROTERs) to evaluate employees or to impose or suggest production quotas or goals with respect to such employees."

  3. Section 1204 (b) states "IRS shall use fair and equitable treatment of taxpayers as one of the standards for evaluating employee performance" .

  4. Group Managers shall certify quarterly whether or not tax enforcement results are being used in a manner prohibited by subsection (a).

  5. Form 1204-M, is to be completed by Group Managers if they are reporting no violations of Section 1204 (a) and are in compliance with Section 1204 (b). Form 1204-MV is to be completed by Group Managers who are reporting violations of Section 1204 (a) and/or incidents of non-compliance with Section 1204 (b). Although the certification process is electronic, managers must retain signed copies of completed RRA 98 Section 1204 Manager’s Quarterly Self-Certifications for audit and review.

  6. For further guidance, refer to IRM 1.5.2,Uses of Statistics.

Exhibit 1.4.11-1  (09-30-2008)
Field Assistance Telephone Script

3709 SCRIPT FOR SINGLE TAC LOCATION OFFERING RETURN PREPARATION

Thank you for calling the Internal Revenue Service. This is a recorded message for the office located at __________ (insert street address, city and zip code). We do not provide live telephone assistance at this number. You do have other options for obtaining assistance by web or phone. You can visit our website at www.IRS.gov or if you need help with an individual tax law or account question please call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. If you would like to speak to someone face to face regarding your tax issue you may visit our office. No appointment is necessary. We're open ________ (insert days) from _____to_______ (insert hours). We are closed all federal holidays. Note: If the TAC is closed for lunch insert: Our office is closed for lunch from _______ to __________. We do not make appointments for assistance in preparing your federal income tax return on this phone line. If you want to request this service you must visit our office. If you have an ongoing, complex tax account problem, or a special need such as a visual or hearing impairment, you may request an appointment by leaving your name and phone number, with area code after the tone at the end of this message. If you need to reschedule or cancel an existing IRS appointment, please leave your name and phone number, with area code after the tone. Please note if you have call blocking we will not be able to return your call. Messages left on this number will be returned within 2 business days. Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR SINGLE TAC LOCATION NOT OFFERING RETURN PREPARATION

Thank you for calling the Internal Revenue Service. This is a recorded message for the office located at __________ (insert street, city and zip code). We do not provide live telephone assistance at this number. You do have other options for obtaining assistance by web or phone. You can visit our website at www.IRS.gov or if you need help with an individual tax law or account question please call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. If you would like to speak to someone face to face regarding your tax issue you may visit our office. No appointment is necessary. We're open ________ (insert days) from _____to_______ (insert hours). Note: If the TAC is closed for lunch insert: Our office is closed for lunch from _______ to __________. We are closed all federal holidays. Courtesy tax return preparation is not available in this office. Please visit our website at www.IRS.gov or call 1-800-829-1040 for filing options. If you have an ongoing, complex tax account problem, or a special need such as a visual or hearing impairment, you may request an appointment by leaving your name and phone number, with area code after the tone at the end of this message. If you need to reschedule or cancel an existing IRS appointment, please leave your name and phone number, with area code after the tone. Please note if you have call blocking we will not be able to return your call. Messages left on this number will be returned within 2 business days. Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR MULTI TAC LOCATION OFFERING RETURN PREPARATION

Thank you for calling the Internal Revenue Service. This is a recorded message for the offices located within the __________area (insert name of metropolitan area). Our offices are located at ___________________________________ (insert street address, city and zip code of each TAC). We do not provide live telephone assistance at this number. You do have other options for obtaining assistance by web or phone. You can visit our website at www.IRS.gov or if you need help with an individual tax law or account question please call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. If you would like to speak to someone face to face regarding your tax issue you may visit our office. No appointment is necessary. We're open ________ (insert days) from _____to_______ (insert hours). Note: If a TAC is closed for lunch insert: The office in __________(insert name of city) is closed for lunch from _______ to __________. We are closed all federal holidays. We do not make appointments for assistance in preparing your federal income tax return on this phone line. If you want to request this service you must visit our office. If you have an ongoing, complex tax account problem, or a special need such as a visual or hearing impairment, you may request an appointment by leaving your name and phone number, with area code after the tone at the end of this message. If you need to reschedule or cancel an existing IRS appointment, please leave your name and phone number, with area code after the tone. Please note if you have call blocking we will not be able to return your call. Messages left on this number will be returned within 2 business days. Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR MULTI TAC LOCATION NOT OFFERING RETURN PREPARATION

Thank you for calling the Internal Revenue Service. This is a recorded message for the offices located within the __________area (insert name of metropolitan area). Our offices are located at ___________________________________ (insert street address, city and zip code of each TAC). We do not provide live telephone assistance at this number. You do have other options for obtaining assistance by web or phone. You can visit our website at www.IRS.gov or if you need help with an individual tax law or account question please call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. If you would like to speak to someone face to face regarding your tax issue you may visit our office. No appointment is necessary. We're open ________ (insert days) from _____to_______ (insert hours). Note: If a TAC is closed for lunch insert: The office in __________ (insert name of city) is closed for lunch from _______ to __________. We are closed all federal holidays. We are closed all federal holidays. Courtesy tax return preparation is not available in these offices. Please visit our website at www.IRS.gov or call 1-800-829-1040 for filing options. If you have an ongoing, complex tax account problem, or a special need such as a visual or hearing impairment, you may request an appointment by leaving your name and phone number, with area code after the tone at the end of this message. If you need to reschedule or cancel an existing IRS appointment, please leave your name and phone number, with area code after the tone. Please note if you have call blocking we will not be able to return your call. Messages left on this number will be returned within 2 business days. Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR TACs CLOSING and 3709 LINE WILL BE DISCONNECTED

Thank you for calling the Internal Revenue Service. This is a recorded message for the office located at ______________ (Insert street address, city and zip code). Effective ________ (insert date) walk-in assistance is not available in this office, but following are other options available to receive assistance: If you need assistance with an individual tax issues visit our website at www.IRS.gov or call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. You can also For in-person help, visit our office at _______________ (give nearest TAC address, city and zip code). The office is open ________ (insert days) from _____to_______ (insert hours). Note: If the TAC is closed for lunch insert: The office is closed for lunch from _______ to __________. We are closed all federal holidays. Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR DISASTER RELATED TAC CLOSURES

Thank you for calling the Internal Revenue Service. This is a recorded message for the office located at ______________ (Insert street address, city and zip code). Due to damages sustained during_____________________ (Insert name of disaster, e.g. Hurricane Katrina), this office is closed indefinitely. For Disaster Assistance - dial 1-866-562-5227. If you need assistance with an individual tax issues you can visit our web site at www.IRS.gov or call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. To download forms and publications, get answers to frequently asked questions and request help by E-mail, go to www.IRS.gov . Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR 3709 POST OF DUTY (No TAC In POD)

Thank you for calling the Internal Revenue Service. This is a recorded message for the office located at ______________ (Insert street address, city and zip code). If you already have an appointment and are calling to reschedule, please leave your name and phone number, with area code after the tone, and we will return your call within 2 business days. We’re sorry, but walk-in assistance is currently not available in this office, but following are other options available to receive assistance. If you need assistance with an individual tax issue you can visit our website at www.IRS.gov or call 1-800-829-1040 or if you have a business related inquiry, you should call 1-800-829-4933. For in-person help, visit our office at _______________(give nearest TAC address, city and zip code). The office is open ________ (insert days) from _____to_______ (insert hours). Note: If the TAC is closed for lunch insert: The office is closed for lunch from _______ to __________. We are closed all federal holidays. Thank you for calling the Internal Revenue Service.

3709 SCRIPT FOR TEMPORARY OFFICE CLOSURE (problems with space, heat, air, etc.)

Thank you for calling the Internal Revenue Service. This is a recorded message for the office located at ______________. (Insert street address, city and zip code). If you already have an appointment and are calling to reschedule, please leave your name and phone number, with area code after the tone, and we will return your call within 2 business days. Due to problems with the building this office is temporarily closed. The office is scheduled to re-open on/in _________ (insert date office will re-open or number of weeks, etc). If you need assistance with an individual tax issue you can also visit our website at www.IRS.gov or call 1-800-829-1040. If you have a business related inquiry, you should call 1-800-829-4933. For in-person help, visit our office at _______________ (give nearest TAC address, city and zip code). The office is open ________ (insert days) from _____to_______ (insert hours). Note: If the TAC is closed for lunch insert: The office is closed for lunch from _______ to __________. We are closed all federal holidays. Thank you for calling the Internal Revenue Service.

Exhibit 1.4.11-2  (09-30-2008)
TAC Published Information Certification Memorandum

WAGE AND INVESTMENT DIVISION
MEMORANDUM FOR DIRECTOR, FIELD ASSISTANCE
FROM: Area Director, Field Assistance Area X
SUBJECT: Area X TAC Publish Information Certification
I certify that the following are true for each Taxpayer Assistance Center (TAC) in my Area: The hours of operation and TAC addresses are correctly posted on www.IRS.gov. The hours of operation are correctly posted in each TAC in my Area. The hours and TAC addresses are correctly referenced in the 3709 telephone recording. The local office 3709 telephone number and local address (if applicable) are correctly posted in the designated local directory.

Exhibit 1.4.11-3  (09-30-2008)
Change in Hours of Operations Request

Group/Territory_______________________________________
Submission Date_____________________________________
Contact Person______________________________________
Phone Number______________________________________
TAC Location (street, city, state & zip)_____________________
Reason(s) for change in service delivery hours/days (include an analysis or workload and staffing)________________________
Proposed effective date and times of change in service delivery hours/days_________________________________________
Proposed Date to resume regular service delivery hours/days____
Options considered before recommendation to change service delivery hours/days___________________________________
Provide an employee from another TAC on daily basis________
Provide employee from another TAC on a part time basis______
List any other options considered_________________________
Location of nearest TAC and distance_____________________
Communication plan to inform the public, other functions, and taxpayers of the change in service delivery hours/days**
Taxpayer impact in affected TAC (include the number of taxpayers served in last 12 months)**
Area Director’s Signature____________________________ Date_________________
**Director, Field Assistance Signature (Required if the hours are changing more than 7 days)_____________________________Date_____________

Exhibit 1.4.11-4  (07-18-2007)
Field Assistance Taxpayer Assistance Center Closure Request Document

W&I - Field Assistance TAC Closing Procedures

The Commissioner, Wage & Investment in consultation with the Commissioner of Internal Revenue Service and the Deputy Commissioner Services and Enforcement has the final approval authority to permanently close a Taxpayer Assistance Center (TAC).
Contact with Stakeholders
No communication regarding closure of a TAC will be issued to stakeholders or employees without the approval of the Commissioner of Wage & Investment.

Field Assistance TAC Closure Recommendation
Area ___________ Contact Person Name ____________________
Telephone # ____________________ Submission Date _______________
1) The Area Director will provide a problem statement listing specific reasons why the TAC should be permanently closed and whether or not there is an urgency to close the TAC. This statement must include specific with regard to urgency to close the TAC. Discuss the alternatives (e.g. circuit riding, SBSE support) explored prior to determining that closing the TAC was the best course of action.
2) The Area Director will submit an analysis to the Director, Field Assistance detailing why the TAC should be closed. At a minimum, the analysis will include: a) A map of all TAC locations within the state; b) A map of all TAC locations outside the state that within close proximity to the proposed TAC closure; c) Mileage to the next two closest TACs within the state; d) Mileage to the TACs shown on the map (see b) outside the state; e) Names of the U.S. Representatives and U.S. Senators that represent the Congressional District where the TAC is located and any Committees they serve on, such as the Senate Finance Committee, Ways and Means Committee, etc.: f) Address any and all cost/benefit to the Government for example: Actual dollar figures of AWSS rent savings Circuit riding costs Employee relocation costs Other costs specific to this TAC closure g) Personnel issues, e.g., health issues(s), financial impact (additional taxes) if move would be to another state; h) Any other pertinent issues that will assist in determining whether or not the TAC should be approved for closure.
3) The Area Director will list all possible Congressional concerns (from historical knowledge and experience) and include these concerns in the request to Headquarters. Again, no contact is to be made without approval of the Commissioner of Wage & Investment. Address whether concerns are valid and present evidence to support your conclusion. For example: If in the past you know that a Congressional office has been vocal about IRS office changes, you should assume the same would occur this time. What were the concerns expressed in the past? Address those concerns in your request.
4) The Area Director will also submit a Communication Plan listing the steps the Area will take when/if the request to close the TAC is approved. Any stakeholder and his/her concerns will be addressed in the Plan. The stakeholders may vary from TAC-to-TAC based on a variety of different issues. Following is a list of some of the stakeholders the Area should contact once approval is received: a) TAC employees b) Other Business Operating Divisions c) Senior Commissioner Representative d) AWSS e) NTEU f) Area Government Liaisons g) Practitioners h) Communications and Liaisons
5) Also, the Area Director will outline in the Communication Plan the various actions that need to be taken, for example: a) Updating SERP b) Updating IRS.gov