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Part 5. Collecting Process

Chapter 2. Reports

Section 1. Collection Time Reporting

5.2.1  Collection Time Reporting

5.2.1.1  (10-01-2007)
Purpose

  1. The purpose of this IRM chapter is to transmit the policies and procedures for the preparation and processing of Collection Daily Reports through the Collection Time Reporting System (CTRS). The time reporting procedure includes entering time and activity reporting data through the Integrated Collection System (ICS) or the CTRS Rollup Program for processing and validating data on ENTITY and CTRS.

  2. One of the primary purposes of the time reporting system is to determine the resources expended by Collection employees in direct casework. Time expended by employees in non-case related activities is identified as non-direct time, overhead, or details.

5.2.1.1.1  (10-01-2007)
Overview of Chapter

  1. This chapter includes the following sections:

    1. Revision History

    2. Persons Affected

    3. Definitions

    4. Responsibilities

    5. Procedures

  2. This chapter includes the following exhibits:

    1. Exhibit 5.2.1-1, Area Office (non-ACS) Operational Time Code Index (Alphabetical Listing), provides a quick reference to determine operational codes.

    2. Exhibit 5.2.1-2, Area Office (non-ACS) Operational Time Codes (Definitions), provides a complete description of each time code.

    3. Exhibit 5.2.1-3, ICS and ENTITY Time Codes (CFf only), provides a listing of additional time codes resident on those systems. ENTITY receives daily, weekly, and monthly extracts from ICS that, when integrated, produce data files containing time, inventory, and activity information used by CTRS for time reporting purposes.

    4. Exhibit 5.2.1-4, ICS and ENTITY Time Code Translation Table (CFf only), provides an explanation of how ICS and ENTITY time codes translate to CTRS time codes during the ICS/ENTITY/CTRS interface process.

    5. Exhibit 5.2.1-5, Time Code Matrix for CFf, provides a listing of all relevant CFf time codes; the appropriate employee category usage; whether the time code also tracks inventory; and other actions reported by CFf.

    6. Exhibit 5.2.1-6, Time Code Matrix for Advisory (ADV) and National Quality Review System (NQRS), provides a listing of all relevant ADV and NQRS time codes and subcategory codes; the appropriate employee category usage; whether the time code also tracks inventory; and other actions reported by ADV.

    7. Exhibit 5.2.1-7, Time Code Matrix for Insolvency Function (INS), provides a listing of all relevant INS time codes; the appropriate employee category usage; whether the time code also tracks inventory; and other actions reported by INS.

    8. Exhibit 5.2.1-8, End of Month Action (EOM) Items and Schedule for CFf, provides a list of actions and expected due dates for the end of the month (EOM) reporting process for CFf users.

    9. Exhibit 5.2.1-9, End of Month Processing Action Schedule for Non-CFf, provides a list of actions and expected due dates for the end of the month reporting process for non-CFf users.

    10. Exhibit 5.2.1-10, Last Friday of Reporting Period and Number of Expected Hours, provides a list of last Friday dates and the expected number of hours in each reporting period.

5.2.1.1.2  (10-01-2007)
Overview of the Collection Time Reporting System (CTRS)

  1. The primary source of data for the Collection Time Reporting System (CTRS) is the time and activity reported by Collection employees on ICS and time and activity reported by non-CFf Groups using Forms 4872B, Collection Daily Time Utilization Report, and the Rollup module in CTRS.

  2. The time reported on ICS is entered by time code and/or case time. The data entered on ICS is compiled in ENTITY.

  3. Compiled data, generated in files by ENTITY, and time reported through the Rollup module are consolidated in CTRS. The data is used to produce Group, Territory, and Area 4872 data files, which are transmitted to the Collection National Reports (CNR) office.

  4. The data consolidated in CTRS forms the basis for analyses presented in the Collection Workload Indicators Report, NO-5000-23 (C-23). The C-23 provides the information needed to monitor and project workplan accomplishments, budget and resource allocations, and staffing planning. It also provides the data necessary to produce required reports and statistical data for internal and external stakeholders such as the Commissioner, Congress, TIGTA, and GAO. For data definitions of the C-23, please refer to IRM 5.2.4, Collection Reports.

5.2.1.2  (10-01-2007)
Revision History

  1. The CTRS program was developed in 1991 to automate and simplify the task of recording, gathering, and reporting time and inventory data from the individual level up to the Servicewide level.

  2. In general, program revisions are made at the beginning of the fiscal year based upon the data needed to perform analyses and to provide information to internal and external customers.

5.2.1.3  (10-01-2007)
Persons Affected

  1. Collection employees required to use ICS to report time on casework and on non-case related activities.

  2. Collection employees required to use the ENTITY System to monitor time reported on ICS and to process time reporting files at End of Month (EOM).

  3. Collection employees required to submit Form 4872B, Collection Daily Time Utilization Report, to report time on assigned programs.

  4. Collection employees designated to process ENTITY and Rollup files submitted by Collection Groups for use in CTRS. The designated employees include the Area CTRS Coordinator (ACC), the Wide Area Specialist (WAS), the Virtual Territory Specialist (VTS), and the CTRS Rollup User.

  5. Management and analysts using information gathered through CTRS. The information gathered is used to give program direction and to make resource allocation and financial decisions at the national level that impact the Areas, Territories, and Groups in each function.

5.2.1.4  (10-01-2007)
Definitions

  1. Area CTRS Coordinator (ACC): The ICS/ENTITY Quality Analyst (IQA) designated to perform the EOM procedures for an assigned CFf Area. Using the CTRS Area program, the ACC consolidates Virtual Territory information to produce functional data.

  2. Case Code: A three digit ICS/ENTITY code that identifies the type of taxpayer. See IRM 5.3.1, ENTITY Case Management System for additional information.

  3. Collection Field function (CFf) Groups in SB/SE Collection: CFf Groups include Groups of Revenue Officers working regular program casework, offer in compromise Groups, or Groups assigned to special compliance programs such as Abusive Tax Avoidance Transaction (ATAT).

  4. Collection National Reports (CNR): The Headquarters office responsible for receiving time and activity reports and using them to produce the NO-5000-23, Collection Workload Indicators Report.

  5. Collection Time Reporting System (CTRS): The system used to consolidate time and activity reporting data from ICS and ENTITY and Group Rollup files into Area management information reports and data for use in the Collection Workload Indicators Report

  6. Collection Workload Indicators Report (NO-5000-23): This report is also known as the C-23 Report. It contains national, Area, and Territory office totals. The C-23 Report is prepared from data consolidated from CTRS and various external activity feeder reports by designated personnel.

  7. Designated Personnel: For purposes of EOM time reporting, an employee designated in ICS as Acting Manager or clerical personnel and designated in ENTITY with profile usage rights to run ENTITY EOM reports.

  8. Detail: The National Agreement, Article 16, Section 1(A), defines a detail as, "The temporary assignment of an employee to a different position for a specified period with the employee returning to regular duties at the end of the detail. This includes positions at higher or lower grades." A SF-52, Request for Personnel Action, may or may not be issued. The specified period may be hourly or on an as needed basis.

  9. End of Day (EOD): The process of entering and finalizing time through ICS.

  10. End of Month (EOM): The last day of the time reporting cycle. An EOM schedule may be found in Exhibit 5.2.1-10.

  11. Non-Collection Field function (non-CFf) Groups in SB/SE Collection: Non-CFf Groups include Advisory (ADV), Insolvency (INS), and National Quality Review System (NQRS).

  12. Subcategory: Used by ADV in conjunction with time codes, subcategory codes are used to further define the time reported in an activity.

  13. Subcode: A three digit ICS/ENTITY code that identifies the type of case assignment. Used with a case code, the subcode further describes the taxpayer’s case. See IRM 5.3.1, ENTITY Case Management System, for additional information.

  14. Time Code: A three or four numeric/alpha character code used to track time on ICS or on Form 4872B.

  15. Virtual Territory: For the CTRS Program, one or more Territories in an Area that have been combined into one Virtual Territory. Only the CFf and INS functions have Virtual Territories.

  16. Virtual Territory Specialist (VTS): An IQA or an Insolvency employee designated to perform the End of Month (EOM) procedures for an assigned Virtual Territory.

  17. Wide Area Specialist (WAS): An ADV or INS employee designated to perform End of Month (EOM) procedures for their functional Area. Using the WAS CTRS Program, the WAS consolidates Virtual Territory or Group information to produce functional data. The National Quality Review System (NQRS) has combined with ADV; only one ADV Area has been established in CTRS for ADV which will include NQRS. The ADV WAS duties are assigned to only one person who covers all Territories and Groups. The INS function is divided into an East Area and a West Area and includes Territories and Groups within those geographical locations.

5.2.1.5  (10-01-2007)
Responsibilities

  1. The following identifies roles and responsibilities for end of month time reporting. Instructions for both CFf and non-CFf employees are included.

5.2.1.5.1  (10-01-2007)
CFf Responsibilities

  1. CFf employees are required to report time on ICS. The employee positions required to report time on ICS are Revenue Officers and para-professionals with assigned inventory such as tax examiners, first level Group Managers, and Group Secretaries. Procedures for each position are included in IRM Section 5.2.1.6. For instructions on ICS time reporting, refer to Chapter 23, TIN-Based Time Reporting, in the ICS User Guide at: http://icsweb.web.irs.gov/docs/html/user_guide_individual_docs.htm.

  2. Revenue Officers and tax examiners are responsible for the accuracy of the case information in their assigned inventory, accurately reporting time, and performing a timely EOD process.

  3. Group Secretaries or designated personnel are responsible for monitoring and verifying time entry for the Group, generating and printing reports, advising the Group Manager of the status of the time reporting process, and maintaining historical files as required. Group Secretaries are also responsible for accurately reporting their time and performing a timely EOD process.

  4. Group Managers or designated personnel are responsible for overseeing the time reporting, case information correction, and timely EOD process of the Group employees. They are responsible for approving and ensuring completion of a timely and accurate monthly Group report.

  5. Territory Managers are responsible for accurate and timely completion of the EOM reports by their assigned Groups.

5.2.1.5.2  (10-01-2007)
Non-CFf Responsibilities

  1. Non-CFf employees in the ADV, INS, and NQRS functions are required to report time manually on Form 4872B, Collection Daily Time Utilization Report. The positions required to report time using Form 4872B are clerical, para-professional, professional, and Managers. Procedures for each position are included in IRM Section 5.2.1.6.

  2. All employees in non-CFf functions are responsible for accurately reporting time and other activity using Form 4872B, and submitting the completed form to the Group Clerk or Secretary on the last day of the reporting cycle.

  3. Group Secretaries or designated personnel are responsible for monitoring and verifying time entry, generating and printing reports, advising the Group Manager of the status of the time reporting process, and maintaining historical files as required.

  4. Group Managers or designated personnel are responsible for overseeing the Group time reporting and correction processes. They are responsible for ensuring completion of a timely and accurate monthly Group report.

  5. Territory Managers are responsible for accurate and timely completion of the end of month reports by their assigned Groups.

    Note:

    Exhibit 5.2.4-18(3), Preparation and Disposition Collection Workload Indicators, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the Territory or Group Manager or his/her designee, has reviewed and approved the [4872] report prior to transmission."

5.2.1.5.3  (10-01-2007)
CTRS Coordinator Responsibilities

  1. The CTRS Rollup User is responsible for gathering, processing, and validating Collection time and activity information from Group Form 4872B's and other external feeder reports. The Rollup user is responsible for the accurate completion and timely transmission of the Group 4872 Rollup report.

  2. The Virtual Territory Specialist (VTS) is responsible for processing and validating Collection time and activity information from ICS/ENTITY or from CTRS Rollup data files submitted by Groups within Virtual Territories. The VTS is responsible for the accurate completion and timely transmission of the Virtual Territory 4872.

    Note:

    The VTS level is assigned only to CFf and INS, due to the large number of Groups in those functions.

  3. The Area CTRS Coordinator (ACC) provides support and service to CFf employees utilizing the ICS and ENTITY systems to report time and inventory data. The ACC is responsible for the accurate completion and timely transmission of the CTRS Area 4872 and for providing assistance during the end of month process.

  4. The Wide Area Specialist (WAS) provides support and service to non-CFf employees who use CTRS Rollup or CTRS VTS to report time and inventory data. The WAS is responsible for the accurate completion and timely transmission of the CTRS Area 4872 and for providing assistance during the end of month process.

5.2.1.6  (10-01-2007)
Procedures

  1. This section identifies procedures to be followed by Collection employees for the end of month time and activity reporting process. For instructions on how to report time using ICS, please refer to Chapter 23, TIN-Based Time Reporting, in the ICS User Guide at http://icsweb.web.irs.gov/docs/html/user_guide_individual_docs.htm.

5.2.1.6.1  (10-01-2007)
CFf Procedures

  1. Revenue Officers will:

    1. Identify errors on assigned inventory with the case codes and subcodes on an ongoing basis and take the appropriate action to correct them.

    2. Report time and EOD time on ICS at the conclusion of each business day, but no later than the next business day. Flexiplace ROs or tax examiners who have ERAP have the option of uploading their transactions to the LAN. Those who do not have ERAP access will connect to the LAN to upload time at least once per week.

      Note:

      The only exception to this requirement is on the last Friday of the tme reporting period. On the last Friday of the reporting period, ICS users will EOD their time by COB that day. They will either connect to the LAN via ERAP or come into the office to upload their time. Users can input and EOD training and leave hours in advance. See Exhibit 5.2.1-10 for a listing of Last Friday dates and expected number of hours in reporting periods.

    3. If an employee is unexpectedly absent when the month end time report is due or is having difficulty connecting to the LAN, the employee will make every effort to get the time information to the Group Secretary or Manager via telephone or fax as soon as possible but no later than COB on the last Friday of the reporting period. The GM or Group Secretary can input and EOD time for the employee.

  2. Group Secretaries will:

    1. Use the ENTITY Weekly Time Verification feature to review time for each person in the Group on a weekly basis. The purpose of the review is to ensure Revenue Officers are finalizing their time on a daily basis and that their time is accurate.

    2. Resolve any discrepancies found on the ENTITY Weekly Time Report and/or Hours Verification Report, by COB on the last Friday of the ENTITY Time Reporting Period.

      Note:

      Corrections to time in ICS update to ENTITY overnight. It is critical that necessary action(s) to resolve any discrepancies be taken by the COB on the last Friday of the time reporting period. See Exhibit 5.2.1-10 for a listing of last Friday dates and expected number of hours in reporting periods for 3 fiscal years.

    3. Generate and print the ENTITY CTRS month end report for EOM. After managerial review and approval, the CTRS EOM Group file will be systemically transmitted to the VTS.

    4. If the EOM report cannot be transmitted by the established timeframe due to unusual/non-routine circumstances, initiate a report to the Group Manager, via e-mail, outlining the reason for the lateness and the expected completion date. At the Group Manager's discretion, the Group Secretary also may notify the VTS via e-mail.

    5. In accordance with Exhibit 1.15.28-1(10), Records Control Schedule for Collection, maintain monthly paper reports of the Group 4872.

  3. Group Managers will:

    1. Review the Employee Parameter Tables on ICS and make any needed corrections by the COB on the last Friday of the ENTITY time reporting period. If the GM does not have the proper authority to make needed corrections, he/she must contact the IQA for assistance. These changes must be made by COB on the last Friday of the reporting period.

      Note:

      ENTITY takes a snapshot of the ICS Employee Parameter Table on the weekend after the time reporting period ends, to get each user's profile at cutoff. This profile is used to determine the category of time where the time will be reported on Form 4872. ENTITY categorizes time under the Manager, Clerical, Para Professional, and Professional (Revenue Officer) categories. Once the snapshot is taken by ENTITY, it cannot be changed for the current EOM report.

    2. Review and approve the Group 4872 report before the MIS and CTRS reports are transmitted to the VTS. The review will include RO inventory, CTRS inventory item counts, case codes, case subcodes, case type, Group monthly data, and time allocation.

    3. If the EOM report cannot be transmitted by the established timeframe due to a workstation/mainframe problem or other unusual/non-routine circumstances, initiate a report to the VTS, via e-mail, outlining the reason for the lateness and the expected completion date.

    4. Ensure key employees - Group Secretary, Acting Manager - are available to complete the EOM report and address questions regarding the report.

    5. If corrections are required, make the changes in ICS and re-approve and regenerate the ENTITY EOM reports the next day.

5.2.1.6.2  (10-01-2007)
Non-ICS User Procedures (Non-CFf)

  1. All Collection Non-CFf employees will:

    1. Record and verify time daily to the appropriate time codes for the type of work performed using Form 4872B.

    2. Submit the finalized monthly Form 4872B to the Group Secretary no later than COB on the last Friday of the reporting period.

  2. Group Secretaries/Rollup Users will:

    1. Review submitted Form 4872B's for accuracy.

    2. Obtain required monthly feeder reports such as the Automated Insolvency System (AIS), Automated Lien System (ALS), Customer Service Activity Report (CSAR), and ICS NF report for inventory data.

    3. Input Group time and inventory information using CTRS Rollup.

    4. Verify Rollup input.

    5. Generate and print Group Rollup 4872 report.

    6. After managerial review, transmit via e-mail, to next CTRS level (VTS, WAS).

    7. If the CTRS Group Rollup report cannot be transmitted by the established timeframe due to a server problem or other unusual/non-routine circumstances, initiate a report to the Group Manager, via e-mail, outlining the reason for the lateness and the expected completion date. At the Group Manager’s discretion, the Group Secretary also may notify the VTS or WAS (if applicable) via e-mail.

    8. In accordance with Exhibit 1.15.28-1(10), Records Control Schedule for Collection, maintain monthly paper feeder reports that provide data for composite reports, Form 4872, Group Rollup Report, and all Forms 4872B.

  3. Group Managers will:

    1. Review and validate the Group 4872 Rollup report before it is transmitted to the VTS or WAS. The review will include Group monthly activity data and time allocation.

    2. If the Group 4872 Rollup report cannot be transmitted by the established timeframe due to a server problem or other unusual/non-routine circumstances, initiate a report to the VTS or WAS via e-mail, outlining the reason for the lateness and the expected completion date.

    3. Ensure key employees–Group Clerk/Secretary, Acting Manager–are available to complete the Rollup report.

      Note:

      Exhibit 5.2.4-18(3), Preparation and Disposition Collection Workload Indicators, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the Territory or Group Manager or his/her designee, has reviewed and approved the [4872] report prior to transmission."

5.2.1.6.3  (10-01-2007)
CTRS Coordinator Procedures (CFf and Non-CFf)

  1. The CFf VTS will:

    1. Notify his/her immediate Manager and the Group Manager when a Group’s EOM report has not been transmitted.

    2. Retrieve the Group files from ENTITY e-mail.

    3. Process the Group files into CTRS.

    4. Verify the reported data.

    5. Generate and transmit the Virtual Territory 4872 file(s) to the CFf ACC via e-mail.

    6. Backup CTRS data files monthly.

    7. Provide the Group Managers and Territory Managers with a printed copy of their monthly 4872 from CTRS after notification is received from his/her IQA Manager.

    8. Prepare the CTRS Tracking Log to be sent to the ACC/WAS for compilation into the Area CTRS Tracking Log.

    9. Serve as backup to other CTRS coordinators and provide current backup data files as part of monthly routine.

  2. The Non-CFf VTS (Insolvency only)

    1. Retrieve Group Rollup files from Rollup User.

    2. Update CTRS with the monthly Group Rollup files.

    3. Verify the reported data.

    4. Notify the WAS of any problem that will prevent the timely transmission of the Virtual Territory data file to the WAS.

    5. Generate the Virtual Territory data file for the WAS.

    6. Transmit the Area 4872 report to the WAS via e-mail.

    7. Backup CTRS data files monthly.

    8. Create monthly and cumulative 4872 reports by Territory and Group in Adobe Acrobat format and forward to Area personnel.

    9. Serve as backup to other CTRS coordinators and provide current backup data files as part of monthly routine.

  3. The CFf ACC will:

    1. Update CTRS with the monthly Virtual Territory files.

    2. Notify CNR of any problem that will prevent the timely transmission of the Area data file to CNR.

    3. Verify the reported data.

    4. Transmit the Area 4872 report via e-mail to the IQA Manager for review.

    5. Generate the Area data file and Adobe Acrobat 4872 report for CNR, once it has been approved by the IQA Manager.

    6. Transmit the Area data file and Adobe Acrobat 4872 report to CNR.

    7. Backup CTRS data files monthly.

    8. Serve as backup to other CTRS coordinators and provide current backup data files as part of monthly routine.

    9. Run various reports required and provide to Area staff and Headquarters.

    10. Maintain CTRS Tracking Log and provide to Managers.

  4. The Non-CFf WAS will:

    1. Update CTRS with the monthly Virtual Territory or Group files.

    2. Notify CNR of any problem that will prevent the timely transmission of the Area data file to CNR.

    3. Verify the reported data.

    4. Generate the Area data file and Adobe Acrobat 4872 report for CNR.

    5. Transmit the Area data file and Adobe Acrobat 4872 report to CNR via e-mail.

    6. Backup CTRS data files monthly.

    7. Create monthly and cumulative 4872 reports by Territory and Area in Adobe Acrobat format and forward to Area personnel.

5.2.1.6.4  (10-01-2007)
CTRS Report Error Correction Procedures for CFf and Non-CFf

  1. Corrections to the month end reports can be made at any time during the month end process. The procedures for making corrections will differ according to the person identifying the error and at what point the error is identified.

  2. If errors are identified and reported to the VTS or ACC by the Group prior to finalizing the EOM report, the VTS or ACC will document this information in the CTRS Tracking Log.

  3. When errors are identified in the Group or Area 4872 after the Group report has been transmitted to ENTITY, the VTS or ACC will take the following steps to ensure the data is corrected:

    1. The VTS or ACC will notify the field Group Manager and the Territory Manager of the error(s).

    2. The Group Manager, the Group Secretary, or designated personnel will make the correction(s) in ICS.

    3. The Group Manager, the Group Secretary, or designated personnel will reapprove and regenerate the Group report the day after the correction was made in ICS.

    4. The VTS or ACC will ensure that the correction was made and that the report was reapproved and regenerated before completing the month end process.

    5. In certain circumstances, the VTS or ACC may make the correction to the 4872 in CTRS. However, this should be done in conjunction with the Group making the correction in ICS and re-running the month end report the following day.

    6. The ACC should only run the ENTITY Area MIS reports when all corrected Group reports have been re-run.

    7. The VTS or ACC will document the CTRS Tracking log with the error and the steps taken to resolve.

  4. If errors are identified after the Area report has been transmitted to CNR, the ACC will contact CNR immediately to coordinate any corrections.

  5. If errors are identified and reported to the non-CFf VTS or WAS by the Group prior to transmitting the Group Rollup report to the Area server, the non-CFf VTS or WAS has similar required steps for making corrections.

    1. The Group Rollup should be corrected at the point of error, regenerated, reprinted, and retransmitted to the VTS or WAS immediately.

    2. In certain instances, the VTS or WAS may make corrections in the CTRS program, then regenerate the report.

    3. After the report has been regenerated, it must be transmitted via e-mail to CNR.

5.2.1.7  (10-01-2007)
Details to Other Activities, Functions, Organizations, or Within Collection

  1. In general, Detailed-Out time includes all hours spent by Collection employees while on detail to another activity, function, organization, or within other Collection functions than which the employee is currently assigned. It also includes any specific program identified as detailed-out by Headquarters.

  2. The five specific detail out categories identified by Headquarters are Walk-In; ACS/Toll-Free; Taxpayer Advocate; Stakeholder Liaison; and Disaster Relief. Any other detail out activity is reported as Detailed Out Other. Refer to IRM Sections 5.2.1.7.1 through 5.2.1.7.5 for a description and time reporting procedures for each category.

  3. Employees detailed out will track the number of hours spent outside their normal Group in the detailed-out section of ICS or in the detailed out column of Form 4872B. They will also report their time as detailed-in and under the appropriate time codes on the time reporting form or system required by the function to which they are detailed.

  4. Details within Collection are reported as Detail Out Other if the employee is detailed to a Group that is not in the same function as the Group to which they are currently assigned. For example, if an RO is detailed to an INS Group, that is Detail Out Other. Likewise, if the Group is the same function (CFf to CFf), that is NOT a detail.

  5. Employees detailed out who work overtime, credit, or compensatory hours should not record these extra hours as detailed out on ICS or on Form 4872B. They will, as stated in the preceding paragraph, report that time as detailed-in and under the appropriate time codes for work performed, on the time reporting forms required by the function to which they are detailed.

  6. Employees detailed out who use any kind of leave (annual, sick, administrative, military, home, etc.) while on detail will include those hours in the detail out totals. Leave is not to be reported in the employee's original Group.

5.2.1.7.1  (10-01-2007)
Details to Walk-In

  1. Details to Walk-In include the time spent by Collection employees assisting the Customer Assistance, Relationships and Education (CARE) Walk-In operation. Employees will also complete F-5311, Taxpayer Service Activity Report, and report their time in the appropriate categories, as well as in detailed-in to the appropriate function.

  2. Training hours for Walk-In should be reported under details-out to "Walk-In" and under training on the F-5311.

  3. Hours spent preparing taxpayer returns for the E-File Program should be charged to time code 308 Local Outreach. See Exhibit 5.2.1-2 for definitions.

5.2.1.7.2  (10-01-2007)
Details to ACS/Toll-Free

  1. Employees detailed to Compliance Center Collection (ACS/Toll – Free) will report their time on ICS or Form 4872B in the detailed-out section of the system or form, respectively.

  2. The detailed employee will also prepare a F-3081, Employee Time Report, to report direct time to the Customer Service Manager using the direct operational time codes appropriate for the functional Area. Example: A Revenue Officer detailed to ACS will complete F-3081 for the call site to report direct time under the appropriate operational time code.

5.2.1.7.3  (10-01-2007)
Details to Taxpayer Advocate

  1. Report time detailed to the Taxpayer Advocate Office.

  2. Time expended by Collection employees on Taxpayer Advocate issues or complaints will be charged to direct operations as outlined in Exhibit 5.2.1-2, Area Office (Non-ACS) Operational Time Codes (Definitions).

5.2.1.7.4  (10-01-2007)
Details to Stakeholder Liaison (Stakeholder Liaison)

  1. Report time spent on the following programs as detailed-out to Stakeholder Liaison (formerly known as Taxpayer Education and Communication [TEC]):

    1. Volunteer Income Tax Assistance (VITA)

    2. Tax Counseling for the Elderly (TCE)

    3. Customer Service Telephone Operator

    4. Understanding Taxes (UT)

    5. Small Business Workshop (SBW)

    6. Student Tax Clinic

    7. Magnetic Media Promotion

    8. Other types of taxpayer education programs and efforts (not directly case related) that can be construed as providing "customer service" and for which the employee is officially detailed-out.

5.2.1.7.5  (10-01-2007)
Details to Disaster Relief

  1. When a disaster occurs, the Internal Revenue Service may establish disaster assistance centers to provide prompt on-site assistance to taxpayers in the Area. Because of the unplanned and unbudgeted use of resources resulting from a disaster, Collection absorbs its share of the cost. Collection personnel will report all time expended providing tax assistance at disaster assistance centers as detailed-out to Disaster Relief, in addition to completing the Disaster Assistance Activity Report as required in IRM 25.16.13, Time Reporting.

5.2.1.7.6  (10-01-2007)
Details to Other

  1. Detailed Out-Other includes functions, organizations, and activities other than those listed in IRM Sections 5.2.1.7.1 through 5.2.1.7.5, and details within Collection to functions other than that to which the employee is currently assigned. Refer to IRM Section 5.2.1.7.7 for more specific information regarding details within Collection and to IRM Section 5.2.1.7.8 for specific time reporting procedures for those details. Examples of Detailed Out-Other to functions, organizations, activities, or within Collection include, but are not limited to:

    1. Advisory (ADV) for a non-ADV employee

    2. Insolvency (INS) for a non-INS employee

    3. National Quality Review System (NQRS) for a non-NQRS employee

    4. Collection Field function (CFf) for a non-CFf employee

    5. Large and Mid-size Business (LMSB)

    6. Examination

    7. Headquarters

    8. Combined Federal Campaign (CFC) Loaned Executive

5.2.1.7.7  (10-01-2007)
Details to Other Within the Collection Function

  1. Collection employees who are detailed to other functions within Collection may or may not be required to report time as detailed out/in, depending on the situation. See Section 5.2.1.7.8 for a quick reference chart that gives specific procedures for each situation.

  2. Collection employees detailed to the Area Director's or Territory Manager's office will not report time as either detailed out or as detailed in. The Area and Territory staff does not track time for the purposes of CTRS, therefore it is unnecessary for a detailee to report time worked in these offices.

5.2.1.7.8  (10-01-2007)
Time Reporting Procedures for Details Within the Collection Function

  1. The following quick reference chart gives procedures for proper time reporting while on detail within the Collection function.

    IF YOU WORK IN: AND YOU ARE DETAILED TO: THEN THE TIME IS: AND YOU SHOULD REPORT TIME FOLLOWING THESE STEPS:
    CFf Another CFf Group Not counted as a detail out

    • Do not report time as detailed out of CFf

    • Report time to normal operational TCs in the new CFf Group on ICS
    INS Detail-Other

    • Report time as detailed out of CFf on ICS

    • Report time as detailed in to INS on Form 4872B

    • Report time to normal operational TCs in the INS Group on Form 4872B
    ADV Detail-Other

    • Report time as detailed out of CFf on ICS

    • Report time as detailed in to ADV on Form 4872B

    • Report time to normal operational TCs in the ADV Group on Form 4872B
    NQRS Detail-Other

    • Report time as detailed out of CFf on ICS

    • Report time as detailed in to NQRS on Form 4872B

    • Report time to normal operational TCs in the NQRS Group on Form 4872B
    Territory Mngr’s Office Not counted at all

    • Do not report time as detailed out of CFf

    • Do not report time detailed in to TM's office
    Area Director’s Office Not counted at all

    • Do not report time as detailed out of CFf

    • Do not report time detailed in to AD's office
    ADV Another ADV Group Not counted as a detail out

    • Do not report time as detailed out of ADV

    • Report time to normal operational TCs in the new ADV Group on Form 4872B
    INS Detail-Other

    • Report time as detailed out of ADV on Form 4872B

    • Report time as detailed in to INS on Form 4872B

    • Report time to normal operational TCs in the INS Group on Form 4872B
    CFf Detail-Other

    • Report time as detailed out of ADV on Form 4872B

    • Report time as detailed in to CFf on ICS

    • Report time to normal operational TCs in the CFf Group on ICS
    NQRS Detail-Other

    • Report time as detailed out of ADV on Form 4872B

    • Report time as detailed in to NQRS on Form 4872B

    • Report time to normal operational TCs in the NQRS Group on Form 4872B
    Territory Mngr’s Office Not counted at all

    • Do not report time as detailed out of ADV

    • Do not report time detailed in to TM's office
    Area Director’s Office Not counted at all

    • Do not report time as detailed out of ADV

    • Do not report time detailed in to AD's office
    INS Another INS Group Not counted as a detail out

    • Do not report time as detailed out of INS

    • Report time to normal operational TCs in the new INS Group on Form 4872B
    CFf Detail-Other

    • Report time as detailed out of INS on Form 4872B

    • Report time as detailed in to CFf on ICS

    • Report time to normal operational TCs in the CFf Group on ICS
    ADV Detail-Other

    • Report time as detailed out of INS on Form 4872B

    • Report time as detailed in to ADV on Form 4872B

    • Report time to normal operational TCs in the ADV Group on Form 4872B
    NQRS Detail-Other

    • Report time as detailed out of INS on Form 4872B

    • Report time as detailed in to NQRS on Form 4872B

    • Report time to normal operational TCs in the NQRS Group on Form 4872B
    Territory Mngr's Office Not counted at all

    • Do not report time as detailed out of INS

    • Do not report time detailed in to TM's office
    Area Director's Office Not counted at all

    • Do not report time as detailed out of INS

    • Do not report time detailed in to AD's office
    NQRS Another NQRS Group Not counted as a detail out