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Part 3. Submission Processing

Chapter 0. General

Section 275. Business Results Measures for Submission Processing Functions

3.0.275  Business Results Measures for Submission Processing Functions

3.0.275.1  (12-01-2003)
Overview of Submission Processing Business Results Measures

  1. This section is designed to provide procedures for program level reviews of:

    • Submission Processing correspondence

    • Submission Processing deposit activity

    • Submission Processing refund processing

    • Submission Processing notice generation

  2. This section also provides information about automated program level assessment of:

    • Submission Processing Center deposit timeliness

    • Submission Processing Center refund interest paid

    • Submission Processing Center productivity

3.0.275.1.1  (12-01-2003)
Purpose of Submission Processing Business Results Measures

  1. The purpose of the Submission Processing Business Results Measures program is to collect data that will provide a basis for measuring and improving our work products by:

    1. Identifying sources of error from processing systems, procedural instructions, campus and taxpayer action or inaction.

    2. Identifying and analyzing defect trends.

    3. Recommending and submitting corrective action.

    4. Following up with reviews to ensure the corrective action was effective.

    5. Providing input to National Business Measure reports.

3.0.275.1.2  (12-01-2003)
Use of Submission Processing Business Results Measures Results

  1. Results of Submission Processing Business Results Measures reviews may not be used as the basis of evaluative recordation for bargaining team employees.

3.0.275.1.3  (10-01-2007)
Roles and Responsibilities in the Submission Processing Business Results Measures Program

  1. The success of the Submission Processing Business Results Measures Program depends on the participation of all of the following:

    • Wage and Investment Submission Processing Headquarters staff

    • Submission Processing Center Planning and Analysis Departments

    • Submission Processing Center Improvement Team Managers and Improvement Team Analysts

3.0.275.1.3.1  (10-01-2008)
Headquarters Roles

  1. Headquarters is responsible for issuing review guidelines and procedures for all Business Measure Improvement Analysis reviews.

  2. Headquarters will review the Business Results Measures Program as part of periodic reviews of Submission Processing programs.

    Note:

    When program reviews are conducted the Headquarters analyst will attempt to review cases that can be corrected within the sampled month or two-month period after the Monthly Report Run date. For Notice Error and Refund Timeliness and Error the Headquarters analyst will provide the site with a list of cases to be reviewed. The site will be required to request the returns and have available all documentation necessary to perform the review. In addition, there may be times when the Headquarters analyst will want to review cases that are past the cut off. This will generally involve cases worked during the peak filing season or those worked at the end of the fiscal year.

  3. Headquarters administers the Submission Processing Measures Analysis and Reporting Tool (SMART) database.

  4. Headquarters will maintain the Business Results Measures section of the Submission Processing Home page.

3.0.275.1.3.2  (10-01-2008)
Improvement Team Manager

  1. Improvement Team Managers must maintain the integrity and quality of the Business Results Measures program by monitoring and reviewing monthly a sample of all work assigned to an Improvement Team analyst. This review must include cases on which errors have been identified and cases coded as perfect cases. Improvement Team Managers will work with local functional management to arrange for manual sampling and case retrieval when necessary. In addition, a quarterly managerial review will be conducted on the technique used in pulling the sample for each measure. The manager will keep a log of the reviews conducted for the measures.

  2. Improvement Team Managers will train their clerical staff to use valid sampling techniques and review monthly the daily sampling log used by the clerical staff to ensure valid sampling was performed. See IRM 3.0.275.1.5.(5)d.

  3. Improvement Team Managers must inform Headquarters of any problems encountered in obtaining required sample sizes during a review period.

  4. Improvement Team Managers and their staff determine the causes that adversely affect quality and timeliness by identifying error trends. Improvement Team Managers and their staff recommend corrective action to functional areas and if recommended corrective action is implemented perform a Follow-up review.

  5. Improvement Team Managers will establish a designated Functional Contact for each impacted functional area for each of the Business Results Measures. Improvement Team Managers will ensure that sample cases that require rework are forwarded to the Functional Contact timely and rebuttals are returned timely.

  6. Improvement Team Managers will arrange for the analysts to attend functional training of areas that impact the Business Results Measures. For additional courses available for Improvement Team managers, visit the Enterprise Learning System (ELMS) located at http://elms.web.irs.gov.

3.0.275.1.3.3  (10-01-2007)
Improvement Team Analyst

  1. For all Business Results Measures Improvement Team reviews, Improvement Team Analysts will thoroughly review sample cases using the guidelines in this section.

  2. Improvement Team Analysts perform an unbiased, consistent, and accurate review of all Business Results Measures sample cases.

  3. Improvement Team Analysts should provide their manager with:

    • Any cases identified for rework

    • Regular analysis of error trends

  4. Improvement Team Analysts will:

    1. Review work against established IRM procedures ( See IRM 3.0.275.1.9).

    2. Apply consistent review and case analysis techniques.

    3. Attend functional training of the areas that impact the Business Results Measures.

    4. Have a good working knowledge of the functional areas and programs they review.

    5. Record complete review results using the SMART database and review the database for consistency in coding.

    6. Report all problems in sampling, case review, and source document availability to the Improvement Team Manager.

    7. Coordinate with their manager if additional training is necessary (e.g., Computer basics).

3.0.275.1.4  (10-01-2007)
Submission Processing Business Results Measures Research Tools

  1. The following list is not all inclusive, but it provides a foundation of the most frequently used research tools for Business Results Measures reviews.

    • The primary references are the chapters of IRM Part 3, Submission Processing. All functional procedures and guidelines related to Submission Processing functions are found in Part 3. (Notice Review procedures are found in IRM 3.14.1, IMF Notices and IRM 3.14.2, BMF Notices.)

    • Integrated Data Retrieval System (IDRS) and Corporate Files On-Line (CFOL) Command Code instructions are found in IRM 2.3, IDRS Terminal Response, and IRM 2.4, IDRS Terminal Input.

    • The Submission Processing Business Results Measures Program encompasses a wide range of functions. Each Submission Processing Improvement Team should establish a library or have access to all necessary IRMs and Law Enforcement Manuals (LEMs). Improvement Teams should also have access to the Program Requirements Packages (PRPs) for Master File programming and Functional Specifications Packages (FSPs) for Submission Processing Center processing.

    • LEMs contain supplemental information of a more sensitive nature than an IRM, such as tolerance amounts. Access to LEMs is restricted; therefore, not all employees may be in a position to readily research a LEM. However, where a relevant IRM references LEM material, the information contained in the LEM must be considered in evaluating a sample case.

    • Any IRS publication can be cited as a reference source. Procedural instructions, particularly when looking for the source of taxpayer error trends, can be found in the publications.

    • The Submission Processing Home Page on the IRS Intranet contains links to a variety of sources of reference material. Access the home page at:
      http://hqnotes1.hq.irs.gov/sphome.nsf

    • The "Statistical Abbreviations" a web site that contains the definitions for the acronyms/abbreviation. Access the web at:
      http://bbs.is.irs.gov/library/download/irs/acronyms.txt

    • The official method for communicating Part 3 IRM changes, clarifications, and corrections is the Hot Topics web site page found on the Submission Processing home page.

      Note:

      Do not charge defects related to IRM or procedural changes until 7 calendar days after the Hot Topics posting date of the IRM update or change. However, additional time may be granted if nationwide training is necessary to implement the change. Provide feedback to local functional areas until 7 calendar days after the Hot Topics posting date of the IRM update or change.

  2. The Submission Processing Home Page contains a section specifically for Business Results Measures information, which includes:

    Data Dictionaries - Includes in-depth workload/performance indicators for each of the Individual Master File (IMF) and Business Master File (BMF) Business Results Measures.

    General Issues - Contains the cut off and due dates of the Business Results Measures reports.

    Conference Notes - Minutes from the Business Results Measures meetings.

  3. Business Results Measures Templates- Maintains the results for IMF and BMF.

    • Do not use training material, locally created job aids that deviate from the IRM, local processing agreements or commercial tax publications when reviewing sample cases for Business Results Measures.

    • In conducting reviews, you may need access to other automated systems. Your manager is responsible for contacting the appropriate systems administrators to grant access rights.

  4. When NEW letters, Notices, etc. are added to any of the Business Results Measures a courtesy review should be conducted before incorporating the new reviews into the measures. The length of the review will be determined by the Headquarters analyst assigned to the measure.

    Note:

    This excludes new systems that do not provide new letters or notices.

  5. To assist in communication and sharing of Measures data the Headquarters Measures analysts established a centralized Nationwide Enterprise Resource Domain (NERD) shared drive in 2005. This provides a place where Emails, documents, and historical Measures data can be stored for easy access by all analysts and champions (Headquarters and Processing Site) working with Measures. The Headquarters analysts are not required to use this site. The Letter Error, Notice Error, Refund Interest, and Productivity are using the site extensively. Managers need to contact Joan Williams or Darlene Ammer via Email to obtain the steps needed to access the W&I, Submission Processing Business Measures NERD Shared Folders.

3.0.275.1.5  (10-01-2008)
Submission Processing Business Results Measures General Sampling Guidelines

  1. Improvement Teams are responsible for ensuring that output from automated sampling runs for Business Results Measures programs are received on a timely basis. If you do not receive an expected sample run, open a Information Technology Asset Management System (ITAMS) ticket following local procedures. Inform the Headquarters analyst assigned to the program if you continue to experience problems receiving sample run output.

  2. Improvement Team Managers are responsible for contacting the appropriate Headquarters analyst immediately when they identify problems with an automated sample run (for example, the sample size is much smaller or larger than expected).

  3. Improvement Teams are responsible for manually sampling cases for the Deposit Error Rate Measure, non-IDRS correspondence for the Letter Error Rate Measure and closed cases from the Notice Review area for the Notice Error Measure. The Headquarters analyst responsible for the measure will provide a monthly sampling plan. The Improvement Team manager is required to perform a bi-annual review of the Improvement Teams to ensure the procedures are being followed and to see if updates are needed.

  4. If a decision is made at your site to have a functional area (other than the Improvement Team) pull the manual sample (other than for Deposit Error Measure, See IRM 3.0.275.5.2. for sampling guidelines) the Improvement Team must provide the Manual Sampling Procedures to the functional area. Improvement Team is required to perform a bi-annual review of the functional area's sampling to ensure the procedures are being followed and to see if updates are needed.

  5. To ensure a reliable and valid sample, you must follow the instructions below when manually sampling cases for Business Results Measures.

    1. Every item that is subject to sampling must have an equal chance of being selected for review. For example, all non-IDRS correspondence subject to Letter Error Rate review must be available for sampling.

      Note:

      The manually pulled sample should be conducted after Quality Review has pulled their sample. This ensures the functional area had the opportunity to correct the return before Improvement Team sample.

    2. On the first day of the sampling period, use the random start number to select the first sample case. Use the skip interval to select subsequent documents for review. Use the random start number only at the beginning of the sampling period, even if the skip interval changes during the period.

    3. Begin each day's count with the remaining count that followed the last document selected on the previous day. For example, your skip interval is eight. On Monday, when you selected the last case for review, there were five cases remaining. Begin Tuesday's count at six cases. In effect, you are choosing the third case from Tuesday's work. However, that case is the eighth case in the skip interval sequence.

    4. Keep a daily sampling log for each measure showing the total number of cases available for review, the skip interval you used, the number of cases sampled, and the number remaining after the last case was selected.

3.0.275.1.6  (10-01-2008)
Business Results Measures Communication of Defective Case(s)

  1. This section applies only to sample cases that are included in the computation of the Business Results Measures.

  2. For all Business Results Measures, if a repeating defect is identified, all defects must be coded. An example: A tax examiner did not follow procedures. If additional cases are pulled that have been worked by the same employee and contain the same defect, all cases will be coded for that defect.

  3. If the Improvement Team analyst did not define the error correctly, or charged the error erroneously and a subsequent error was found upon further review, the functional area will be charged the new or different error.

  4. When a defect is identified, the functional area responsible for correcting the case will receive a Communication Record. See Exhibit 3.0.275-1. The format of this Communication Record is left to the discretion of individual sites, but must contain the following information:

    1. Case Identification: case number, date the case was reviewed, response date (should be 3 business days from review date), functional area responsible for defect, and copy of the defective case.

      Note:

      The correction of the case should be made within two weeks of receipt. The Improvement Team will monitor for correction and if not corrected make contact with the functional area.

    2. Research Information: indicate IRM references (if applicable) for defect(s) identified and defect description (a concise description of the defect(s) identified).

    3. Functional Contact Representative: If the Functional Contact representative disagrees with the Communication Record, it must be returned within 3 business days after receipt. If additional time is necessary, the Functional Contact must contact the Improvement Team analyst or Improvement Team manager to request an extension (this additional time can be no longer than 5 business days after initial response date). The Functional Contact will include the date of review, their signature, phone number, comments, and backup to support the rebuttal.

      Note:

      Depending on local procedures, the Improvement Team analyst may share the case with the functional area prior to inputting case data into the SMART database. If a defect is identified at the end of the cut off time for SMART input, you must contact the Functional Contact to request a quicker turn around time.

  5. If the Functional Contact agrees with the defect, it is their responsibility to ensure these defects are shared with the individual employee and, if a trend is identified, shared with the functional area. For all measures, arrangements must be made for an area other than the Improvement Team to complete the correction to Master File when Deposit, Tax Period, Master File Tax, Name Lines, Received Date, Taxpayer Identification Number/Social Security Number, Tax, Credits, Address, etc., is affected. For all measures, a defect monitoring record must be developed to ensure errors needing correction are corrected within a two week period. If the correction has not been made within two weeks then a follow-up will be required by the Improvement Team analyst. Any corrections not made within three weeks should be referred to management.

  6. If the Functional Contact does not agree with the defect(s) the Improvement Team analyst identified, and the Improvement Team analyst agrees with the rebuttal, edit the database to reflect the change. Communicate your agreement to the Functional Contact.

  7. If the Functional Contact does not agree with the Improvement Team defect(s), and the Improvement Team manager does not agree with the rebuttal from the Functional Contact, the Improvement Team manager will forward the case(s) to the Headquarters (HQ) analyst responsible for the measure using the Improvement Team Review Defect Rebuttal Procedures. See IRM 3.0.275.1.7. The case(s) submitted to the HQ analyst must include, if applicable, all IRM references, etc. used by the Functional Contact and Improvement Team.

    Note:

    The Improvement Team manager will inform the Functional Contact that the rebutted case(s) will be forwarded to HQ for resolution. Any disputed defect removed without following the Defect Rebuttal Procedures should be faxed or mailed to the Measures Headquarter Analyst. Remember, disclosure procedures should be followed when faxing or sending information. See IRM 3.0.275.1.10 for additional information that is required on the monthly narratives sent to HQ.

  8. Provide Taxpayer error information to your Local Communication Office (e.g., Certified Public Accountant (CPA) trends, Taxpayer trends, Tax Preparer trends).

3.0.275.1.7  (10-01-2008)
Improvement Team Review Defect Rebuttal Procedures

  1. Occasionally, you may not be able to resolve a defect rebuttal case at the site (e.g., all who would have a stake in resolving the case) level. If this happens, the Improvement Team Manager will refer the disputed case to the Headquarters Measures Analyst responsible for the case(s) product line.

  2. The referral must contain the Document Collection Instrument (DCI) number of the disputed case and an analysis of the defect from the Improvement Team analyst and the functional area. You must provide any research material (e.g., IRM references, LEMs) you relied on when originally reviewing the case.

  3. All disputed cases should be resolved prior to the monthly cutoff date. See Exhibit 3.0.275-2 for cut-off dates and report due dates for all Business Results Measures. Sites should make every effort to ensure cases sent to Headquarters Measures Analyst are received no later than the Monday prior to the monthly cutoff date. If the cutoff date has passed, the cases will still be sent to the Headquarters Analyst for resolution. These cases will then be captured in the cumulative results.

  4. The Headquarters Measures Analyst will respond to the site within five business days. The Headquarters Measures Analyst will consider both areas statements and will make the final determination of whether or not a defect has been appropriately identified.

3.0.275.1.8  (10-01-2008)
Problem Reporting Instructions for Notice and Letter Error Rate

  1. If a systemic problem has been identified during the review process for Notice or Letter Error, complete the Problem Reporting Template (PRT) using the following steps. To print a copy of the PRT, go to the Submission Processing Home Page located on the IRS Intranet, and find the header "Notices and Letters" , and select "Correspondence Problem Reporting Template." Access the home page at: http://hqnotes1.hq.irs.gov/sphome.nsf.

    1. Enter correspondence type. This will most commonly be the Computer Paragraph (CP) or Correspondex (CRX) letter number. Leave this box blank when reporting an equipment problem.

    2. Assign a Priority Code. The following is a list of Priority Codes with a brief description of each code.
      Priority 1 - Work stoppage; immediate action is required
      Priority 2 - Potential work stoppage; timely mailing in jeopardy
      Priority 3 - Minimal impact; Headquarters assistance needed
      Priority 4 - Minimal impact; Headquarters assistance not needed
      Priority 5 - Non-critical problem; immediate response not required

    3. Enter the name and telephone number of the person who identified the problem. Headquarters may use this information if additional data about the problem is required.

    4. Enter the date and time that the problem was identified. The problem report tracking system uses the date and time to trigger various reporting and escalation actions.

    5. Provide the cycle(s) during which the problem is present, if applicable.

    6. If a trouble ticket has been opened, provide the NOCC/ITAMS number. If no ticket has been opened, enter "N/A."

    7. Enter any data about the volumes of correspondence impacted by the problem. If the volume is unknown, enter "Unknown."

    8. Enter your name and telephone number. You will be contacted for any missing information or if clarification of any information is required.

    9. Provide the name of the on-call analyst contacted. The on-call analyst must be contacted any time that a Priority Code 1 or 2 problem report is submitted. The on-call analysts are Sharon Yarborough and David Tyree.

    10. Numbers 10 through 14, circle the appropriate answer.

    11. Provide a description of the problem being reported. Also include information about the status of the problem and any actions taken to reduce the impact of the problem on taxpayers or other functions/operations. In addition, provide Improvement Team coding of the error.

  2. When the PRT has been completed, for IMF and BMF Notices/Letters have your local Notice Support Coordinator email the PRT and fax the completed problem reported, with sanitized copies of examples toIMF Notices - Sharon Yarborough (fax (202) 283-4857) and Michael S. Jackson (fax (202) 283-7250). For BMF Notices- Matthew Novak (fax (215) 516-5991) and Renita Entzminger (fax (202) 283-7432). IMF and BMF Letters - Rene Hall (fax number (202) 283-0379). They will send the PRT to the appropriate Notice/Letter owner. Ensure the HQ analyst for Letter Error or Notice Error Rate Measures receives the PRT and a sanitized fax copy of the example.

  3. The Headquarters Measures Analyst assigned to Letter or Notice Error will review the PRT and coding. If the HQ analyst agrees with the PRT then the HQ analyst will share with all sites and post information from the PRT on the "Submission Processing Notice or Letter Systemic Error Chart." In addition, the HQ analyst will post the PRT to the " Shared Drive" for Notice or Letter Error.

  4. The HQ WEB Page owner will post the "Submission Processing Notice or Letter Systemic Error Chart" to the Business Results Measures section of the Submission Process Website (http://hqnotes1.hq.irs.gov/sphome.nsf)

  5. The HQ Notice and Letter liaisons will be responsible for coordinating, monitoring, providing status updates, and tracking of the Notice/Letter PRTs to resolution.

  6. After the systemic error has been corrected then it will be removed from the "Submission Processing Notice or Letter Error Systemic Chart."

3.0.275.1.9  (10-01-2008)
Business Results Measures Review Guidelines

  1. When reviewing a sample case for a Submission Processing Business Results Measure, you may take into account local procedures that do not conflict/deviate with the appropriate IRM instructions. Share all local procedures with the appropriate HQ IRM analyst. Post requests for deviation from the IRM via the "Hot Topic" system, and cannot be implemented until the IRM owner grants approval.

    Note:

    All approved " Hot Topic" procedures will be incorporated into the next revision of the appropriate IRM. If the procedure has not been incorporated within one year of the approval, then the IRM procedure is obsolete. See IRM 1.11.1, Internal Management Document, and see IRM 1.11.2, Internal Revenue Manual for additional information.

  2. The unavailability of any program (e.g. QRADD, Computer Assistance Review of Error Resolution System (CARE), 100% reviews, managerial reviews) that could improve the quality of work will not remove a sample case from the Business Result Measures reviews. If non-systemic errors are identified, they must be charged to the appropriate functional area, and not as Systemic, unless it can be proven that the quality system was directly responsible for the error. These reviews are enhancements to the initial processing of the return and are only tools to improve the results.

  3. When a defect is identified, the analyst must determine what type of defect to charge. The following definitions should assist in ensuring consistency of coding.

    • Accuracy (Non-Systemic) - Case was handled incorrectly by the functional area.

    • Accuracy (Systemic) - Defect occurred as a result of a Submission Processing programming problem (excludes any programs to improve the quality of the product), or incorrect/outdated IRM procedures. (Notice Error, Letter Error, and Refund Timeliness and Error only).

    • Professionalism (Non-Systemic) - Minor defects that do not affect the Accuracy of the information being sent to the taxpayer. These defects include incorrect punctuation, capitalization, and spacing defects made by the functional area. (Notice Error, Letter Error, and Refund Timeliness and Error only).

    • Professionalism (Systemic) - Defect occurred as a result of a programming problem, incorrect/outdated IRM procedures, or when a properly working system results in a less than ideal product. (Refund Timeliness and Error only).

      Note:

      The Notice and Letter Error measures will no longer code these types of errors. However, a Problem Reporting Template (PRT) will be required for every systemic professionalism error. Check the Systemic Chart to see if the error has been reported previously. If not, complete the PRT and submit it to HQ. The PRT's will be monitored by the HQ Measure owner until corrected. See IRM 3.0.275.1.8., Problem Reporting Instructions for Notice and Letter Error Rate, on completing a PRT.

3.0.275.1.10  (10-01-2008)
SMART Database Cut-Off Dates and Report Information for all Business Results Measures

  1. For cases to be included in the monthly (period) report, the cut-off date for inputting these cases is the close of business on the 22nd day of the month following the end of the sample month. Therefore, the period rates shown may represent only a subset of the entire monthly sample and can only be considered preliminary in nature. To ensure that the monthly report represents the actual error rate for your campus, enter as many cases as possible before the Monthly Report Run date. It is recommended to input the review information into the SMART database within one business day after coding.

    Note:

    In reviewing the Service Center Reports on SMART remember these reports are " real time" reports and continuously reflect changes made by the sites after the National reports are run on the 23rd. These reports change every time a case is loaded and only reflect results at the specific time they are viewed. See Exhibit 3.0.275-2.

  2. Cases input after the cut-off date will be included in the following months cumulative rate (not the period) (e.g., June cases coded after the 22nd day of July will be reflected in the cumulative rate of the month it was coded). Therefore, the only figure that includes all coded cases to date is the current month's cumulative.

    Note:

    In reviewing the National Reports on SMART remember these reports are generated on the 23rd of each month, providing a data "snapshot" at that moment. Adding data after the "snapshot" will not change the National reports for that month. Any case loaded after the National Report running will roll into the cumulative for the current month.

  3. For Notice Error, Letter Error, Deposit Error, and Refund Timeliness and Error any updates/edits to the SMART database after the data cut-off date may be input for two months after the Monthly Report Run date. Additionally, for Deposit Error, Notice Error, and Letter Error any additional cases from the original sample month may be added for two months after the Monthly Report Run date. However, no additional cases can be added for the Refund Timeliness and Error measures. When edits or additions are made after the Monthly Report Run date, they will be reflected in the cumulative for the month the updates/edits/additional cases were input. At the end of the two month period, any cases not coded will be deleted from the database.

  4. Reports for the fiscal year must be finalized by the end of October. Therefore, all August and September updates/edits/additional cases must be input by October 22. The Fiscal Year Narrative report will be due four working days after the September Monthly Report narratives are due to Headquarters.

  5. National Reports will be generated on the 23rd of the month following the end of the sample month data cut-off date and will be posted to the Submission Processing Web Page on or about the last business day of the month. See Exhibit 3.0.275-2.

    Note:

    The following is the time on the 23rd of each month that the measures data automatically generates the reports. This is Central time (Austin Time).
    4:30 a.m. - Notice Error Update
    5:00 a.m. - Deposit Error Update
    5:30 a.m. - Refund Timeliness and Error Update
    6:00 a.m. - Deposit Timeliness Update
    6:30 a.m. - Letter Error Update

  6. Narratives for IMF and BMF are due to Headquarters for all measures by Close of Business (COB) on the 1st business day after the Monthly Report run date. Send narratives to the Headquarter Monitoring Section Manager with a carbon copy to the Headquarters Measures Analyst assigned to the measure. The Business Results Measures Monthly Narrative Report will be used and include/address the following:

    • Site Goal

    • Period Rate

    • Cumulative Rate

    • Number of Errors

    • Number of Documents/Cases Reviewed

    • Number of cases still pending (Deposit Error, Letter Error, Notice Error, and Refund Error) for the current month and any other pending cases identified by the month case(s) were pulled (e.g., current month - April, 2 cases pending. Prior month March, 3 cases pending)

      Note:

      The next month's analysis will address the results of the pending cases from the previous month(s) and any other cases still pending. Headquarters is concerned these cases may be more prone to error than the timely reviewed cases.

    • Number of cases closed due to insufficient data (Deposit Error, Letter, Notice, and Refund)

  7. Comments must include:

    1. Whether the site goal was met or not met. If an improvement was made from one year to the next or the results show improvement over prior year's results, an explanation must be provided that explains in detail what contributed to the results. Use the SMART database to assist in identifying trends for both systemic and non-systemic (both period and cumulative) errors. For the Productivity Measure, provide a description of the current month's in depth analysis and the programs/areas identified/targeted for improvement. If the Productivity goal was achieved provide an explanation of the factors that assisted the site in reaching the goal.

      Note:

      It is important to analyze the data provided by SMART and capture any initiatives that your site has initiated.

    2. Provide information from the Operations on what they are doing to improve the measures results. For example: Action Plan initiatives, Just in Time Training, Special Procedures, 100% reviews, Champions, task teams.

      Note:

      If the information provided by the Operations does not change from month to month there is no need to repeat your narratives, just state no change. However, address error trends or extraordinarily great performance, any new initiatives, and any previously submitted initiatives or actions that have been discontinued. This also applies to the Productivity Measure.

    3. Provide via an attachment any guides or other information that has been distributed by your site. For example: Quality Alerts, Weekly Reports. This also applies to the Productivity Measure.

    4. If cases are being closed due to insufficient data, no source document, or lack of back-up material, please elaborate on why the data is not available, and what is being done to address the issue. This item does not apply to the Productivity Measure.

    5. Address open cases from the previous month by supplying the results of these cases (e.g., 10 open cases, 8 correct, 2 errors - Errors included). This item does not apply to the Productivity Measure.

    6. All rebutted/disagreed cases must be captured in the comment section of the Monthly Narrative Report. Include number of cases rebutted/disagreed, number of defects charged/removed, and the reason why the defect was charged/removed. In addition, a file must be established that will include all cases that cannot be agreed upon by all parties (e.g., Improvement Team manager, Improvement Team analyst, Operations, Planning and Analysis (P&A)). Monthly, a copy of these cases must be either faxed or mailed to HQ for review. This will ensure that the determinations made are consistent with the intent of the measure. This item does not apply to the Productivity Measure.

    7. Any additional information that will assist HQ in reporting to upper management. For the Productivity Measure, also include any reporting issues that impact the results.

    Note:

    To print a copy of the Business Results Measures Monthly Narrative Report go to the Submission Processing Home Page (http://hqnotes1.hq.irs.gov/shpome.nsf) on the IRS Intranet and find the "Business Results Measures." Select " General Issues and Contacts" and scroll until you find the Report.

  8. Five full years of data will be kept on the database. After 5 years, the data will be stored on an Austin storage server.

3.0.275.1.11  (10-01-2007)
Submission Processing Business Results Measures Records Retention

  1. The IMF and BMF Improvement Teams must retain, on site, 6 months of case files for each Business Results Measure. After 6 months, the case files can be sent to the Record Retention area. DO NOT send case files to Federal Record Center. The Record Retention area can destroy these case files after one year.

  2. Required Documentation for Business Results Measures Case Files:

    • Letter Error - each case file should contain a copy of the DCI, a copy of the return or source document, and a copy of all associated research.

    • Deposit Error- each case file should contain a copy of the source document(s) and posting document. A copy of the DCI is optional.

    • Refund Timeliness and Error - case coded as perfect - case file should contain a copy of the DCI, IMFOL prints, and any additional documentation to support your coding decision. Case coded as not perfect - each case file should contain a copy of the DCI, a copy of the return, IMFOL prints, and any additional documentation to support your coding decision.

    • Notice Error - case coded as perfect - case file should contain a copy of the DCI, a copy of the CP notice, and any other documentation to support your coding decision. Case coded as not perfect - case file should contain a copy of the DCI, a copy of the CP notice, a copy of the return, and any other documentation to support your coding decision.

    • Refund Interest - each case file should contain a copy of the DCI, a copy of the return or source document, and a copy of all associated research.

    Note:

    Supporting documentation does not necessarily mean that the entire return must be photocopied. Copies of all appropriate pages should be attached.

3.0.275.1.12  (10-01-2008)
Submission Processing Business Results Measures Time Reporting

  1. See IRM 25.8.1, (previously 121.9), OFP Codes Overview, for appropriate Work Planning and Control (WP&C), Organization, Function, and Program (OFP) time reporting codes for Business Results Measures work performed in the Submission Processing Improvement Teams.

  2. The OFP 880–08120 (Program Business Results Measures Review) with a 5th digit will identify the Business Results Measures reviewed:

    • Refund Timeliness and Error Rate — 880–08121

    • Deposit Timeliness and Error Rate — 880–08122

    • Letter Error Rate — 880–08123

    • Notice Error Rate— 880–08124

    • Refund Interest — 880-08125

    • Business Return Error Rate - 880-08126

  3. The OFP 880–08190 (Improvement Team-Clerical) with a 5th digit will identify the clerical time spent on each Business Results Measures:

    • Refund Timeliness and Error Rate — 880–08191

    • Deposit Timeliness and Error Rate — 880–08192

    • Letter Error Rate — 880–08193

    • Notice Error Rate — 880–08194

    • Business Return Error Rate - 880-08196

  4. All campuses must use the OFP 990–59130 (Analyst-Management and Program analyst) with a 5th digit to identify time spent analyzing Productivity since this program does not require samples to be extracted for review. The 5th digit OFP:

    • Productivity — 990–59135

  5. All campuses, if Functional areas are performing additional (or increased) reviews to improve Business Results Measures use OFP 880-08040.

3.0.275.2  (10-01-2008)
Entity Review for Letter Error, Refund Error, and Notice Error

  1. For Refund and Notice Error when reviewing either the Entity or Address, a defect that results from the Entity Index File Response is charged as a systemic defect.

    Note:

    See IRM 3.0.275.6.6.2, Refund Error Rate Review, for information on the Entity Index File processing.

  2. Code an incorrect middle initial as a Professionalism defect.

    Note:

    For these measures, an omitted middle initial is not a defect.

  3. Code an incorrect designation of the name as an Accuracy defect (e.g., Jr., Sr., etc.).

    Note:

    Omission of "Jr." , " Sr." , "III" , etc., when it appears on the return is a Professionalism defect.

  4. Any misspelled names will be coded as a Professionalism defect. Exception: If the first three characters of the taxpayers last name (primary or secondary) are incorrect or transposed, code as an Accuracy defect (e.g., SMIT input SITM) or notice shows name line as "To H" and taxpayer name is Tony).

  5. If the Name Line exceeds the maximum number of characters (35) and the IRM instructions were followed, no defect will be charged. See IRM 3.12.3and IRM 3.13.5 for instructions covering changing/correcting the first name line.

    Note:

    Do not enter the full name of a taxpayer when the name line was incorrect. In the DCI comment field state, name line incorrect.

  6. If reviewing a Second Name Line use the table to determine appropriate coding.

    If.. And.. Then..
    The source document/return does not show a 2nd name line,   Review the 2nd name line on the notice/letter/return for obvious misspellings only.
    The source document/return shows a 2nd name line, The 2nd name line on the notice/letter does not match the source document/return, but contains the same information, Do not code as a defect.
    The source document/return shows a 2nd name line, The 2nd name line on the notice/letter does not match the source document/return, and contains completely different information, Code as an Accuracy defect. Notice Error and Refund Error, route a copy of the case to Entity for resolution.
    The source document/return shows a first and 2nd name line, The name lines are reversed but contain the same information, Do not code as a defect.
    The source document/return shows a 2nd name line, There is no 2nd name line present on the notice/letter, Code as an Accuracy defect. Notice Error and Refund Error, route a copy of the case to Entity for resolution.

  7. Omission of MINOR when it is required by processing or it is not transcribed will be considered a Professionalism defect.

  8. If the taxpayer uses a pre-printed label and makes corrections, any mismatch between the correction and the Master file entity information is considered a professionalism defect. See Exception in (4) above regarding when an accuracy defect would be charged.

  9. If Deceased (DECD) or "Estate of" is noted on the return and the IRM directives is to include these entries and they were omitted from the name line, code as an accuracy error. For Letter Error if the filing status was married filing joint (MF 2) and one spouse is deceased, code an accuracy error if the letter is not addressed to the surviving spouse.

3.0.275.3  (10-01-2008)
Address Review for Letter Error, Refund Error, and Notice Error

  1. Common abbreviations for "Street" , " Avenue" , "Road" , etc. are acceptable. Do not code as a defect.

  2. Abbreviation of the literal "Apartment" as "Apt." is acceptable. Do not code as a defect. </