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IRS Outlines Procedures for Paperless Collection Appeals Program Pilot

JUL. 2, 2013

AP-08-0713-02

DATED JUL. 2, 2013
DOCUMENT ATTRIBUTES
Citations: AP-08-0713-02

 

July 2, 2013

 

 

Expiration Date: 09-30-2013

 

Affected IRM: 8.24.1, Collection Appeals Program

 

 

MEMORANDUM FOR

 

Director, Appeals Campus Operations

 

Director, SB/SE, Collection Policy

 

Director, Wage and Investment, Compliance

 

 

FROM:

 

Susan L. Latham

 

Director, Policy, Quality and Case Support

 

 

SUBJECT:

 

Paperless Collection Appeals Program (CAP) Pilot

 

 

This memorandum issues guidance to the Paperless CAP Pilot participants who will work CAP cases through exclusive electronic means. This pilot includes non-Field Collection CAPs that are received from Automated Collection System (ACS), Compliance Services Collection Operations (CSCO) and Accounts Management (AM). The CAPs are efaxed to the Memphis Appeals Campus where they are carded in and assigned to one of the four Memphis Appeals teams. Appeals Quality Measurement System (AQMS) is also included in the pilot as they review closed non-Field Collection CAPs.

Please distribute this information to all affected employees within your organization.

Effective Date: This interim guidance becomes effective on the date of this memorandum.

Contact: If you have any questions, please contact Appeals Senior Program Analyst John Gonzalez at 415-281-7837.

Distribution:

Director, Policy, Quality and Case Support, TPP Collection & Processing

Director, Policy, Quality and Case Support, AQMS

Director, Policy, Quality and Case Support, Account and Processing Support

SB/SE, Enterprise Collection Strategy, Collection Policy

Wage & Investment Compliance

www.IRS.gov

Attachment

 

(1) Addendum -- Procedures

 

(2) Flowchart

 

(3) Flowchart Step-by-step Addendum

 

* * * * *

 

 

Addendum -- Procedures

 

 

1. Overview of Pilot Procedures

The goals of this pilot are to enable Appeals employees to work CAP cases in an electronic environment and provide decisions on CAP cases to stakeholders within 5-days. The specific processes in preparing for the implementation of the 100% Paperless CAP Pilot are:

  • Step 1: Identify the CAP cases for the pilot (non-Field sourced cases)

  • Step 2: Identify the impacted employees

  • Step 3: Develop a clear, step-by-step process for the pilot

  • Step 4: Hold conferences to provide details of the pilot

  • Step 5: Obtain approval

  • Step 6: Create a Paperless CAP Pilot SharePoint Site

 

Only those employees who work or handle non-Field sourced CAPs should follow these pilot procedures. Field Sourced CAPs should continue to be worked according to the procedures found in IRM 8.24.1, Collection Appeals Rights (CAPs).

2. Identify the CAP cases for the pilot

A decision to conduct the pilot on non-Field sourced CAPs was made based on the centralization of the four Campus Appeals Teams in Memphis. These CAPs originate from ACS, CSCO and AM and are efaxed to Memphis via CAP Coordinators.

3. Identify the impacted employees

The implementation of the Paperless CAP Pilot on non-Field sourced CAPs will affect the following employees:

  • CAP Coordinators for ACS, CSCO and AM

  • Memphis Campus Appeals, Account & Processing Support

  • Memphis Campus Appeals Teams

  • Appeals Quality Measurement System

 

4. Develop a Clear Step-by-Step Process

The attached exhibits provide step-by-step information and instructions on the future state of the CAP process:

  • Exhibit 1: Visio Chart of the Future Process of the CAP Program Procedures

  • Exhibit 2: Addendum to the Step-by-Step Visio Chart of the Future Process

 

5. Conferences Held prior to the Pilot

Tax Policy and Procedure held conferences with all affected organizations and discussed Exhibits 1 and 2 above.

6. Electronic Signatures

On 9/10/2012, Tax Policy and Procedure secured approval and official guidance from the Office of Chief Counsel; Procedure & Administration citing digital electronic signatures by ATMs on CAP Decision Letters are effective to show they are properly authorized.

7. De minimus Impact

On 4/26/2013, Tax Policy and Procedure received a response from the Embedded LR Analyst with Appeals Human Capital Programs advising Labor Relations Strategy & Negotiations (LRSN) determined the procedures of the Paperless CAP Pilot to be de minimus and that a courtesy notice to NTEU is not required.

8. Pilot 'kick-off' date

The CAP Paperless Pilot will begin on July 15, 2013 and end on September 30, 2013.

 

* * * * *

 

 

 

 

(1) Should the S/O receive any additional documents during the hearing, they will be scanned by the S/O or secretary and incorporated into the case file.

 

* * * * *

 

 

                100% Paperless Collection Appeals Program (CAP)

 

                      Addendum to Step-by-Step Visio Chart

 

 ______________________________________________________________________________

 

 

 Step   Description                     Notes/Information

 

 ______________________________________________________________________________

 

 

   1    CAP case is received from       The originating functions (Automated

 

        ACS/CSCO/AM CAP Coordinator     Collection System, Compliance Services

 

        (Point of Contact) via E-eFax   Collection Operations and Accounts

 

                                        Management) use E-efax (855-214-7525)

 

                                        to transmit CAPs to Appeals.

 

 

   2    Memphis APS cards in CAP,       Once CAPs are delivered via E-eFax to

 

        making case ready for Appeals   the Memphis APS group mailbox, they are

 

        Teams assignment                carded in and forwarded to a Campus

 

                                        Appeals Team in Memphis.

 

 

   3    Upon direction of ATM,          With the approval of the four Campus

 

        secretary transmits CAP case    Appeals Team ATMs in Memphis (one group

 

        to S/O via encrypted email      consists of employees in Memphis and

 

                                        Philadelphia), a secretary has a master

 

                                        list of all the S/O's and assigns CAP

 

                                        cases using an even distribution.

 

 

   4     S/O holds hearing and          Should the S/O receive any additional

 

         reaches case decision          documents during the hearing, they will

 

                                        be scanned by the S/O or secretary and

 

                                        incorporated into the case file.

 

 

   5     Entire case is submitted to    Upon case completion, S/Os will use

 

         ATM via encrypted email for    encrypted email to forward the CAP

 

         approval                       file, including the closing documents,

 

                                        to their ATM for approval. Currently,

 

                                        S/Os submit a paper file to their ATM.

 

 

                                        Note: TPP received guidance from

 

                                        Counsel, through a memo on 9/10/12,

 

                                        authorizing electronic/digital

 

                                        signature use on CAP Decision Letters.

 

 

   6     Entire case, including         Upon approval of the case decision, the

 

         approved closing documents,    ATM will digitally sign the appropriate

 

         are forwarded to APS via       documents (Closing letter and Form

 

         encrypted email                5402) and forward the entire case file

 

                                        via encrypted email to APS.

 

 

   7     APS performs closing actions   APS will make the necessary inputs on

 

         on ACDS, proceeds to Step 8    ACDS upon receipt of the CAP case

 

         and forwards case to AQMS if   closures. If a case is selected for

 

         selected for review            AQMS review, APS will forward the case

 

                                        to the designated reviewer and proceed

 

                                        with Step 8 of the process.

 

 

   7A    Case is selected for AQMS      If the CAP case is selected for AQMS

 

         review                         review, a pop-up box will appear as APS

 

                                        inputs the closing data on ACDS.

 

 

   7B    APS uses encrypted email       As opposed to forwarding a paper fie to

 

         to transmit the entire case,   AQMS, APS will use encrypted email to

 

         including closing documents,   transmit the entire case file to the

 

         to designated AQMS reviewer    designated AQMS reviewer.

 

 

   7C    AQMS reviewer performs case    The AQMS reviewer will have access to

 

         review                         the same documents made available to

 

                                        the assigned S/O.

 

 

   7D    Closed case is purged by       AQMS will purge the CAP file, as

 

         AQMS, per IRM requirement      opposed to returning it to APS, upon

 

                                        the conclusion of their review.

 

 

   8     APS sends the closing          The closing documents will consist of

 

         documents via encrypted        the Form 5402, Closing Letter and

 

         email to CAP Coordinator       Appeals Case Memo (if prepared).

 

 

   9     Confirmation of receipt of     APS will verify the closing documents

 

         the encrypted email is         were received by the originating

 

         received by APS                function through a confirmation of

 

                                        receipt of the encrypted email.

 

 

  10     Closed case is purged by       Upon verification that the closing

 

         Appeals, per IRM requirement   documents were received, the closed

 

                                        case can be purged per the IRM

 

                                        requirement.
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