QMS management also supports and participates in quality improvement initiatives. Additional References Refer to IRM 114.1, Compliance and Customer Service Managers Handbook, Chapter 3, for additional guidance. Reviewer Responsibilities Reviewers are responsible for the review of selected examinations conducted by examiners within the Examination function and post-examination processing of closed special feature cases. Assignments also include preparing analysis for management, preparing statutory notices of deficiency and program coordination. Case Reviews Case reviews are conducted to evaluate case quality and examination processing requirements.
Some districts utilize reviewers to conduct reviews of both in-process and closed cases.
EQMS Case Reviews Refer to Chapter 3 of this handbook for a detailed explanation of the EQMS case review process. To accomplish QMS objectives, reviewers are examiners who have demonstrated a comprehensive knowledge of accounting and auditing principles, tax law, IRS policies, and internal procedures. Reviewers must be objective and exercise independent judgment and individual initiative in the performance of their duties. Maintain Skills Reviewers are expected to acquire and maintain the technical and procedural knowledge necessary to effectively complete their assignments. Communication Skills Reviewers are expected to effectively communicate with other technical personnel, management, taxpayers and external customers when providing or obtaining information to timely resolve issues in the completion of their assignments.