Source: http://wgpdrdd.euweb.cz/155-territory-assignment-recordation.php
Timestamp: 2018-11-15 15:41:23
Document Index: 164448162

Matched Legal Cases: ['§ 1204', '§ 1203', '§ 6304', '§ 6320', '§ 6330', '§ 6672', '§ 7213', '§ 7521', '§ 3302', '§ 7114']

Territory Assignment Recordation. Trademark Assignments
0 Comments / 1 / By Vokinos
Section 50. Collection Group Manager, Territory Manager and Area Director Operational Aid
(1) This transmits revised IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid.
(1) IRM 1.4.50.1, Program Scope and Objectives, revised the title to properly reflect the new information contained in this subsection. Also identified the primary purpose of the material provided and added content to place information involving internal controls for the program. Subsections added under Program Scope and Objectives applicable to this program include:
IRM 1.4.50.1.1, Background, added information about the purpose this IRM including the administrative and regulatory requirements of managing a Field Collection group.
IRM 1.4.50.1.2, Authority, added the legal authorities which govern the actions required of this IRM.
IRM 1.4.50.1,3, Responsibilities, added information about the executive responsible for the policies contained in this IRM. Also identified the management officials responsible for ensuring the guidance in this IRM is complied with.
IRM 1.4.50.1.4, Program Management and Reviews, added new information including group control reports, program reviews, security reviews and performance management reports.
IRM 1.4.50.1.5, Terms, compiled a list of frequently used terms used in the Field Collection group management program.
IRM 1.4.50.1.6, Acronyms, compiled a list of frequently used acronyms used in the Field Collection group management program.
IRM 1.4.50.1.7, Related Resources, moved related resource content from the Manual Transmittal section and located it here.
(2) IRM 1.4.50.5.2.1, Incorporated Interim Guidance Memorandum SBSE-01-0816-0034 adding FTD Alerts to the list of current priorities for case reviews.
(3) IRM 1.4.50.8.4, Revised the title of this section to Case Priority Level.
(4) IRM 1.4.50.9.1.1, Revised procedures for shelving requests involving medium and low priority modules/cases.
(5) IRM 1.4.50.9.2(2), Hold files for Offer in Compromise cases was removed from the table.
(6) IRM 1.4.50.10(1), Relocated language in this section to 1.4.50.10(9) and incorporated Policy Statement 1-236, Fairness and Integrity of Enforcement Selection.
(7) IRM 1.4.50.10(2), Revised to include a categorization of cases for assignment.
(8) IRM 1.4.50.10(3), Revised this section to provide information regarding mandatory assignment cases in the ICS group hold file and the queue. Relocated Mandatory FTD Alert guidance from section 1.4.50.10(7) to this section. Relocated guidance on the assignment of mandatory Other Investigations from section 1.4.50.10(11) to this section. Added additional information regarding Appeals Referral Investigations (ARIs) to the guidance on mandatory Other Investigations.
(9) IRM 1.4.50.10(4), added information regarding assignment of High priority cases in the ICS group hold file, the queue and other statuses. Added guidance on Related Assignment cases from IRM 1.4.50.10(10) and TFRP assessments from IRM 1.4.50.10(9). Also, incorporated additional guidance on Trust Fund Recovery Penalty case actions and assignment from Interim Guidance Memorandum SBSE-05-0217-0019.
(10) IRM 1.4.50.10(5), Relocated MapInfo information to section 1.4.50.10(10). Added information about the ENTITY case management system and case prioritization processes within ENTITY.
(11) IRM 1.4.50.10(6), Relocated information regarding above graded direct time to section 1.4.50.10.(11). Added information describing case priority levels, case priority codes and the role of priority codes in the assignment of inventory.
(12) IRM 1.4.50.10(7), Relocated information regarding Mandatory FTD Alerts to section 1.4.50.10(3). Added information regarding case predictive values assigned to cases in the queue.
(13) IRM 1.4.50.10(8). Relocated information regarding assignment of imminent CSED cases to section 1.4.50.10(9). Added guidance on the selection of cases using priority codes and predictive productivity values.
(14) IRM 1.4.50.10(9), Relocated guidance on the assignment of TFRP assessments to section 1.4.50.10(3). Added guidance on the use of professional judgment in case selection.
(15) IRM 1.4.50.10.(10), Relocated guidance on the assignment of related entity taxpayers to section 1.4.50.10(4). Added MapInfo information.
(16) IRM 1.4.50.10(11), Relocated guidance regarding the assignment of mandatory Other Investigations to section 1.4.50.10(3). Added guidance related to above graded duties.
(17) IRM 1.4.50.10(12), Relocated guidance on the assignment of discretionary Other Investigations to section 1.4.50.10(9). Inserted "Resource" information to this section.
(18) IRM 1.4.50.10(13), Removed this section, relocated related resource information to section 1.4.50.10(12).
(19) IRM 1.4.50.10.2(4), Revised targeted inventory levels for grade 5/7/9 revenue officers, incorporating Interim Guidance Memorandum SBSE-01-0417-0024.
(20) IRM 1.4.50.10.4(2), Removed, the Service no longer identifies High Assault Risk Areas (HARAs).
(21) IRM 1.4.50.11.6(3), Reference to IRM 5.20.12.8.1 added to provide additional guidance on performing reviews of Suspicious Activity Report audit trails.
(22) Revised text for editorial changes. Updated IRM citations as necessary and corrected links where needed.
This material supersedes IRM 1.4.50 dated September 30, 2015 and incorporates IG Memorandum SBSE-01-0816-0034, Interim Guidance for Group Managers regarding EQRS reviews issued August 12, 2016; IG Memorandum SBSE-05-0217-0019, Interim Guidance for Trust Fund Recovery Penalty Case Actions and Assignment issued February 28, 2017 and IG Memorandum SBSE-01-0417-0024, Maintaining Targeted Inventories issued April 11, 2017.
Small Business/Self-Employed Field Collection Managers
1.4.50.1 (05-04-2017)
Purpose. This section discusses responsibilities of managers in Field Collection. The primary focus of this section is guidance related to Field Collection case work. While many topics are touched upon in this section, comprehensive guidance about all of them cannot be included here. As you use this section, remain alert for references to other resources, such as related IRMs and websites and access that guidance as needed to ensure a thorough understanding of topics. Specifically, IRM 1.4.50:
Describes general administrative responsibilities required of field collection group managers.
Describes employee performance and development procedures.
Prescribes internal control requirements.
Provides guidance to group managers on the assignment and approval of work.
Provides guidance for operational reviews by Territory Managers and Area Directors.
Audience. These procedures and guidance apply to IRS Field Collection Group Managers, Territory Managers and Area Directors.
Policy Owner. SB/SE Director, Collection Policy..
Primary Stakeholders. Field Collection, Collection Inventory Delivery and Labor Relations.
Program Goals. This guidance is provided to communicate the managerial responsibilities to Field Collection group managers including performance management, assignment of work, approval of work, promoting quality casework and internal group controls.
1.4.50.1.1 (05-04-2017)
Internal Revenue Manual (IRM) 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid contains procedures, guidance and information for Field Collection group managers. The content includes general administrative responsibilities, performance management, internal controls, assignment of work, approval of work, quality and program reviews.
1.4.50.1.2 (05-04-2017)
5 USC Part III, Government Organizations and Employees.
§ 1204, Internal Revenue Service Restructuring & Reform Act of 1998.
§ 1203, Internal Revenue Service Restructuring & Reform Act of 1998.
IRC § 6304, Fair tax collection practices.
IRC § 6320, Notice and opportunity for hearing upon filing of notice of lien.
IRC § 6330, Notice and opportunity for hearing before levy.
IRC § 6672, Failure to collect and pay over tax or attempt to evade or defeat tax.
IRC § 7213A, Unauthorized inspection of returns or return information.
IRC § 7521, Procedures involving taxpayer interviews.
26 CFR 601-106 (Revenue Procedure 2012-18), Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees.
31 USC § 3302, Custodians of money.
31 USC Chapter 53, Monetary Transactions.
Equal Employment Opportunity Commission (EEOC) Management Directive 715 (MD-715).SBSE Collection Functional Delegation Orders
SBSE Collection Functional Delegation Orders, http://mysbse.web.irs.gov/opsupport/hc/facilitiesorganizationalsupport/orgsupportteam/imd/delorders/functional/ecs/default.aspx
1.4.50.1.3 (05-04-2017)
In June of 2014 the IRS adopted the Taxpayer Bill of Rights (TBOR). Familiarize yourself and your employees with these rights. Consider these rights in every interaction you and your employees have with taxpayers. These rights are articulated at 1.4.50.3.2.
1.4.50.1.4 (05-04-2017)
Program Reports: End of month reports. Group managers are required to use the ENTITY case management system and the Integrated Collection System (ICS) to verify and report time charges by their employees and to generate and approve end of month reports. Section 1204 reports. Group managers are required to submit quarterly certifications of compliance with section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998, prohibiting the use of tax enforcement results. ENTITY, ICS and the Automated Trust Fund Recovery (ATFR) penalty programs are used for group controls in these areas: imminent collection and assessment statutes, no touch/activity, higher graded duties, Notice of Federal Tax Lien (NFTL) determinations and pyramiding. Group managers are responsible for establishing and maintaining each of their employee’s Employee Performance File (EFP).
Program Reviews: Functional Security Reviews. Group managers are required to conduct at least one security review, which must be documented and provided to the next level of management Review of remittance controls are required to be performed by the group manager at least annually. Embedded Quality (EQ) consistency reviews. Group managers will participate in one or more EQ consistency reviews each year to assist in rating EQ attributes. Operational reviews are conducted by the Territory Manager and Area Director annually to evaluate program delivery and conformance to administrative and compliance requirements.
Program Effectiveness. The efficacy of Field Collection groups is measured by the program reports and reviews listed in IRM 1.4.50.1.4(1) & (2).
1.4.50.1.5 (05-04-2017)
Frequently used terms used in this IRM along with their definition include:
Bargaining Unit employee- An employee who is covered by the current National Agreement with the National Treasury Employees Union.
Drop File- A file to be established for each employee. The Employee Drop File is for documentation not related to performance.
Employee Performance File- The Employee Performance File is a system consisting of all performance ratings and other performance-related records maintained in accordance with 5 CFR 293, Subpart D.
ENTITY- The ENTITY case management system is current database displaying Field Collection, Advisory and Queue inventory.
Ex Parte Communication- Communication between any Appeals employee and an employee of another IRS function without the taxpayer/representative being given the opportunity to participate in the communication.
National Agreement- The contract between IRS and the National Treasury Employees Union which covers bargaining unit employees.
Pyramiding- An in-business taxpayer, not current with FTDs and with two or more balance due trust fund modules assigned to Field Collection.
Queue- The Queue is an electronic holding bin of cases from which Field Collection group managers select cases for assignment.
Repeater- A taxpayer that has had more than module with a TDI or TDA delinquency that first came into existence in the immediate past two years from the current processing cycle.
Representative- A person who is authorized to represent a taxpayer before the IRS.
1.4.50.1.6 (05-04-2017)
ATFR Automated Trust Fund Recovery Penalty Program
FAD Federal Agency Delinquency
ROTER Record of Tax Enforcement Results
TER Tax Enforcement Result
WGI Within Grade Increase
1.4.50.1.7 (05-04-2017)
IRM 1.4.1.3, Administrative Responsibilities
IRM 5.3.1, ENTITY Case Management System
IRM 5.13.1, Embedded Quality Administrative Guidelines
IRM 6.430.2, Performance Management Program for Evaluating Bargaining Unit and Non Bargaining Unit Employees Assigned to Critical Job Elements (CJEs)
IRM 6.751, Discipline and Disciplinary Actions
IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace)Program
IRM 25.1.8, Fraud Handbook, Collection Field Function
Collection Consultation: http://icsweb.web.irs.gov/Docs/HTML/user_guide.htm#cc
Critical Job Elements (CJEs): http://hco.web.irs.gov/apps/cje/
Embedded Quality: http://mysbse.web.irs.gov/sbseorg/eq/default.aspx
ENTITY: http://mysbse.web.irs.gov/Collection/collsystems/entity/default.aspx
Human Capital Office (HCO) website: http://hco.web.irs.gov
ICS User Guide:http://icsweb.web.irs.gov/Docs/HTML/user_guide.htm
iManage website:https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx
2016 National Agreement II: http://hco.web.irs.gov/lrer/negagree/natagree/
New Manager Orientation (NMO) Support Center: http://hco.web.irs.gov/apps/leads/nmo.html
Section 1203/RRA 98:http://hco.web.irs.gov/lrer/conperf/1203issues/index.html
Telework: http://hco.web.irs.gov/telework/
UNAX: https://organization.ds.irsnet.gov/sites/vldp/DEP/UNAX/RR/Pages/default.aspx
1.4.50.2 (01-25-2013)
Fundamental responsibilities for all managers are discussed in IRM 1.4.1, Management Roles and Responsibilities. As a field collection manager, you must provide oversight and direction in a number of areas which will result in accomplishing the mission of the Internal Revenue Service. Your oversight responsibilities include, but are not limited to:
Ensuring employee case actions are timely and in accordance with current law, policies, and procedures.
Ensuring employees maintain high standards of professionalism in all contacts with the public, internal customers, and coworkers.
Ensuring employees observe taxpayer rights.
Ensuring employees are aware of ongoing changes to the laws, policies, and procedures that relate to their responsibilities (preferably during group meetings).
Addressing systems issues that impact either internal or external customer needs.
Ensuring cases are assigned timely and that employee workload:
• Reflects current priorities.
• Reflects employee experience and skill level.
• Addresses Servicewide objectives.
• Protects public interest.
• Allows for effective case processing.
Helping revenue officers make the appropriate next case decision when necessary.
Ensuring employees are accountable for the appropriateness of their actions.
Providing ongoing employee feedback that is candid and meaningful and will establish a basis for determining an accurate assessment of performance and developmental needs.
Issuing the Critical Job Elements (CJEs) timely in accordance with the 2016 National Agreement and evaluating employees performance against their CJEs.
Creating and maintaining a work environment that will promote teamwork, positive working relationships, and increased employee satisfaction.
Ensuring employees have necessary functioning equipment and supplies.
Overseeing the time reporting process and ensuring that the group's End of Month (EOM) time and inventory data are accurate and timely.
Evaluating employee performance and providing counseling.
Addressing employee conduct issues.
Fostering good working relationships.
Defining goals and course of action.
Assigning and directing work.
Instructing employees in the application of procedures and guidelines.
Displaying integrity in all actions.
As a manager you are accountable to address performance deficiencies within your group. This may be accomplished through reviews and/or by requiring your concurrence with performing specific actions. For example, if you find that Notice of Federal Tax Lien (NFTL) determinations are not being made in accordance with IRM 5.12.2, Federal Tax Liens, Notice of Lien Determinations, you can require revenue officers to secure your written approval for all non-filing or extension decisions. For additional direction regarding performance issues see Exhibit 1.4.50-5, Suggested Action Steps for Unacceptable Performance.
You must also oversee group remittance processing activities, including monitoring Form(s) 5919, Teller's Error Advice, sent to your group. Procedures are shown in IRM 5.1.2. See IRM 5.1.2.4.6, Responding to Form 5919. Remittance control reviews are addressed in IRM 1.4.50.11.1.
1.4.50.2.1 (01-25-2013)
When a new group is established or a new manager is assigned to an existing group, a meeting with the employees must be held within the first 30 days. At this meeting the manager will communicate expectations to include the following topics:
Use of time - office/field/telework
Timeliness of case activity
Reasonable time frames for case actions
(See IRM 5.1.10.3.1, Initial Contact Time Frames, IRM 5.1.10.8, Case Histories, and IRM 5.1.10.9, Timely Follow-ups, for timeliness and time frames.)
Case review schedule
Collection Consultations - schedule and structure
These expectations should also be reviewed at the beginning of each fiscal year.
This meeting is considered a 7114 meeting, See the Federal Service Labor-Management Relations Statute, 5 U.S.C. § 7114. Local National Treasury Employees Union (NTEU) chapter(s) must be notified of the meeting in accordance with Article 8, Union Rights, of the 2016 National Agreement.
When a new employee is assigned to an existing group, the group manager must meet with the new employee to discuss managerial expectations (see (1) above) and ensure appropriate on-line Forms 5081 are completed and processed.
This meeting is considered a 7114 meeting. Local National Treasury Employees Union (NTEU) chapter(s) must be notified of the meeting in accordance with Article 8, Union Rights, of the 2016 National Agreement.
1.4.50.2.2 (01-25-2013)
Regular group meetings will be held as necessary to review items such as the following:
Directives from the Territory Manager, Area Director, and Headquarters
Changes in condition of employment
Mandated topics not available on other media
General group (employee) concerns
Regular group meetings are not ordinarily considered 7114 meetings. The Union entitlement arises where there is a discussion of a personnel policy, practice or other general condition of employment. For example, a discussion at a group meeting on the need to make timely Trust Fund Recovery Penalty (TFRP) determinations or how to handle a particular type of case would not ordinarily be considered 7114 issues. Managers should seek guidance and advice from their servicing Field LR Section if they are unsure whether an agenda item for a group meeting constitutes a 7114 issue. Article 8 Section 1 of the 2016 National Agreement also provides guidance on 7114 Meetings.
1.4.50.2.3 (09-12-2014)
You are responsible for reviewing time reported by your employees to ensure accuracy. Using ICS and ENTITY, verify time prior to End of Month (EOM) processing (i.e., no later than COB on the last Friday of the monthly reporting period). Updates/corrections to End of Day (EOD) data occur overnight. Thus, if all EOD activity is not completed and verified by the Friday prior to EOM, delays in processing EOM reports will result. Exhibit 10 in IRM 5.2.1, Collection Time Reporting, provides information about the last Friday of each reporting period and number of expected hours in each period. Consider the following:
You can use ENTITY to verify the accuracy of time charges. There is a “View” titled “Weekly Time Verification” and a “Report” titled “Hours Verification Report,” both can be used to validate time. For more information go to the ENTITY website: http://mysbse.web.irs.gov/Collection/collsystems/entity/default.aspx and IRM 5.2.1, Collection Time Reporting.
Be alert for, and address as appropriate, issues such as potentially excessive administrative or miscellaneous direct time, minimal field time, discrepancies related to credit/comp/holiday/training time, etc.
Ensure that the group secretary performs weekly time verification and checks for daily EOD for all employees.
Monitor case sub codes and consider requesting that ROs validate sub codes monthly to avoid inaccurate time reporting. See IRM 5.3.1.2.3, Case Codes and Subcodes.
Refer to IRM 5.2.1.8.1(3), Field Collection Area Procedures, for specific information about GM responsibilities related to time reporting.
ENTITY End Of Month (EOM) Processing
Role of the Field Collection Manager
1.4.50.3 (01-25-2013)
IRM 1.4.1.3, Administrative Responsibilities, contains information about general managerial responsibilities. Place special emphasis on responsibilities shown in the following sections.
1.4.50.3.1 (09-12-2014)
Group Managers are responsible for oversight of certain administrative functions for their employees including, but not limited to:
Certifying overtime records
Approving scheduled and unscheduled leave
Controlling and approving travel
Keeping employees current on all applicable policies and procedures
Other Administrative tasks include, but are not limited to:
Ensuring group ENTITY End of Month reports are completed correctly (verified, generated, and approved) by the due date
Completing quarterly 1204 self certifications
Oversight of supply procurement
Maintaining EPF and Drop files for each employee
You may delegate certain duties to a secretary/ administrative assistant; however, you retain oversight responsibility for those tasks.
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