5.13.1. Embedded Quality Collection Field Organizations Administrative Guidelines

Collection

Field Collection

Yes

Collection

Offer in Compromise (OIC)

Yes

Advisory

Claim/Summons

No

Advisory

Estates

No

Advisory

Foreclosure

No

Advisory

General Advisory

No

Advisory

Independent Administrative Reviewer (IAR)

No

Advisory

Liens

Yes

Advisory

Litigation

No

Advisory

Seizure

No

Advisory

TFRP CMP Tax Examiner

No

Advisory

Tax Examiner

No

Advisory

Restitution Based Assessments

No

Insolvency

Chapter 7 Asset

Yes

Insolvency

Chapter 7 No Asset

Yes

Insolvency

Chapter 11 & 12

Yes

Insolvency

Chapter 13

Yes

H001

Reviewer Type

Use this field to identify the position of the person who performed the review.

H002

Reviewer Name

Use this field to identify the person performing the review.

H003

Review Category

Use this field to identify if the review is evaluative, non-evaluative, evaluative targeted, or non-evaluative targeted.

H004

Review Type

Use this field to identify the specific type of review being conducted,

H005

Employee Name

Use this field to identify the name of employee whose work is being reviewed.

H006

SPRG

Use this field to identify the basic type of work/function being reviewed.

H007

Review Date

Use this field to identify the date of the review.

H008

1st Follow Up Date

Use this field to identify the initial case review follow up date.

H009

Shared with Employee Date

Use this field to identify the date the review was shared with the employee.

H010

Rebuttal Attached?

Use this field to identify a rebuttal is attached.

H144

Review Information

Use this field to identify the specific business plan priority included with the review (IBTF, ASED/CSED, No Activity, etc.).

H011

Risk Code

Use this field to identify the risk code listed on Entity/ICS.

H012

Taxpayer Name

Use this field to identify the name of the Taxpayer.

H013

TIN

Use this field to identify the SSN, EIN, or ITIN of the case being reviewed.

H014

Inventory Type Code

Use this field to further identify the type of case for the ICS case selection process.

H015

Case Grade

Use this field to identify the numerical grade of the case at the time of the review.

H016

Employee Grade

Use this field to identify the grade of the employee.

H017

Case Type

Use this field to identify the case type being reviewed.

H018

Case Sub Code

Use this field to identify the case sub code.

H019

ICS Case Type

Use this field to identify the case type on ICS (i.e., Bal Due, Del Ret, Combo)

H020

Balance Due

Use this field to identify the Balance Due on the account.

H021

Case Age

Use this field to identify if the case contained a overage indicator.

H022

Touch - Total Case

Use this field to identify the total number of time charges on the case.

H023

Touch - Current RO

Identifies the total number of case touches by current RO.

H024

Last Touch Date

Use this field to identify the date that was last charged on the case.

H025

RO Last Touch Date

Use this field to identify the date that was last charged on the case by the current RO.

H026

RO Hours - Current RO

Use this field to identify the number of hours the current Revenue Officer has charged to the case.

H027

Tax Period

Use this field to identify the primary tax period of the case being reviewed.

H028

Source Code

Use this field to identify the two digit source code of the key return.

H029

Project Code

Use this field to identify the project code.

H030

Activity Code

Use this field to identify the correct activity code of the key return.

H031

Return Schedule (C,E,F)

Use this field to identify the primary schedule to be examined. If more than one, select the most significant.

H032

Total Case Time

Use this field to identify the time (hours) charged to the entire case to date.

H033

Resolution Type

Use this field to identify how the case was resolved.

H034

Closing Date

Use this field to identify the date the taxpayer's inquiry or case was resolved.

H035

Earliest CSED Date

Use this field to identify the earliest Collection Statute Expiration Date (CSED).

H036

ASED Date

Use this field to identify the Assessment Statute Expiration Date (ASED).

H037

Large Dollar Indicator

Use this field to identify if case meets the large dollar criteria.

H038

LFI

Use this field to identify if the Lien Filing Indicator is present on the case file.

H039

BOD

Use this field to identify the BOD division code.

H040

Mgr Inspection Approval Date

Use this field to identify the date the examiner received managerial approval to conduct the inspection.

H041

Docket/Case No.

Use this field to identify the Insolvency case being reviewed on AIS (docket format should be no more than 15 characters [numbers, letters]).

H042

Method of Closure

Use this field to identify the method of closure from AIS Entity Screen.

H109

Field Area Office

Use this field to identify the Field Area office associated with the case.

H114

ID Theft

Use this field to indicate if the case involved Identity Theft issues.

H115

Lien Cert Prep Date

Use this field to identify the date any type of lien certificate is prepared for review and approval.

H116

Lien Cert Issuance Date

Use this field to identify the date any type of lien certificate is mailed to a recorder, taxpayer, or 3rd party (escrow).

H118

Examiner Role

Use this field to determine ET examiner role.

H119

Compliance Review Type

Use this field to identify the type of compliance review.

H120

Registration Status

Use this field to identify the final outcome of the compliance review.

H132

Action Code

Use this field to identify the case type being reviewed.

H135

Offer Number

Use this field to identify the Offer Number of the case being reviewed.

H136

Exam Status Code

Use this field to identify the status code.

H137

ERCS Review Type

Use this field to identify the ERCS review type.

H138

Reviewer Case Time

Use this field to identify the reviewer's case time.

H043

IRS Received Date

Use this field to identify the date the offer was received by the service.

H044

Offer Waiver Date

Use this field to identify the date the waiver was signed.

H045

Site/Area Received Date

Use this field to identify the date a taxpayers inquiry/case was received by a specific group in a site.

H046

Collection Assigned Date

Use this field to identify the date the case was assigned to the field function.

H047

Open on ICS Date

Use this field to identify the date the NFOI was opened on ICS.

H048

Employee Assignment Date

Use this field to identify when case assigned to employee.

H049

1st Attempted Contact Date

Use this field to identify the date CFf employee attempted first contact with the taxpayer or POA.

H050

1st Attempted Contact Method

Use this field to identify the type of contact attempted.

H051

1st Action Date

Use this field to identify the date of the first action on the case by the examiner.

H052

1st Contact Date

Use this field to identify the date the employee first contacted the taxpayer or POA.

H053

1st Contact Method

Use this field to identify the type of contact made.

H054

1st CIS Secured Date

Use this field to identify the date the first completed CIS was secured.

H055

Final CIS Completed Date

Use this field to identify the date the completed CIS used to close the case was secured.

H056

TFRP Determination Date

Use this field to identify the date the TFRP determination was made.

H057

Referral Basis

Use this field to determine type of referral to counsel.

H058

Referral Date

Use this field to load referral load date from AIS referral data.

H059

Date L-4067,4068 Issued

Use this field to identify the date that L-4067,4068 issued by employee per AID documentation.

H060

Petition Date

Use this field to identify the petition date from the main AIS screen.

H061

POC Prep Date

Use this field to identify when the Proof of Claim was prepared.

H062

341 Determination Date

Use this field to identify when the employee determines whether it is necessary to attend 341.

H063

341 Date

Use this field to identify the 341 date from the main AIS screen.

H064

Open on AIS Date

Use this field to identify when the case was added to AIS.

H065

Use Cash Coll/AdProt Notice Se

Use this field to identify the date that the use of cash collateral or adequate protection letter (or form letter 2173) was issued.

H066

CIO Transfer Date

Use this field to identify when the field employee transferred the case to CIO.

H067

Req Re-Distribution Date

Use this field to identify the date that this 984 ltr or other request was sent to trustee concerning distribution of estate.

H068

Conversion Date

Use this field to identify when the case converted from another chapter to chapter of case being reviewed.

H069

In-Business Entity

Use this field to identify cases with in business BMF filing requirements.

H070

Pyramiding Liabilities

Use this field to determine if the taxpayer continued to pyramid for the first full period after employee contact.

H071

Closure Due Date

Use this field to identify NFOI closure due date.

H072

Lien Refile Date

Use this field to identify earliest lien refile date.

H073

Non-judicial/judicial Sale Dat

Use this field to identify non-judicial/judicial safe date.

H074

Last Date to Redeem Date

Use this field to identify 120 days from sale date. Judicial and non-judicial.

H075

Custody Transfer Date

Use this field to identify date assets were transferred from RO to PALS.

H076

Sale Date

Use this field to identify the date of the sale.

H077

Delinquency Status Date

Use this field to identify the date the account was assigned to status 03 (CP 518 date).

H078

1st Return Received Date

Use this field to identify the date the earliest return was received on the account.

H079

Assessment Date -1st Del Pd.

Use this field to identify the date of the earliest period assessed on the account.

H080

IA Indicator Input

Use this field to indicate if the employee initiated request for input of pending IA action code (TC 971 AC 043).

H081

IA Indicator Reversed

Use this field to indicate if the employee requested reversal of pending IA action code, if applicable. (TC 971 AC 063 or TC 972 AC 043).

H082

Date Forwarded to IAR

Use this field to identify the date the offer was forwarded to the Independent Reviewer.

H083

Date Returned from IAR

Use this field to identify the date the offer was received from the Independent Reviewer.

H084

Phase I Time

Use this field to identify the time (hours) charged prior to the first appointment.

H085

1st Appointment Date

Use this field to identify the date the first appointment was held.

H086

Business Toured

Use this field to identify if the place of business was toured.

H087

Phase II Time

Use this field to identify the time (hours) charged beginning with the first appointment date through the last fact finding activity.

H088

EG Phase II Time

Use this field to identify the time (hours) charged beginning with the first conference/substantive work date through the date closing status was determined.

H089

EG Phase III Time

Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.

H090

Examination Start Date

Use this field to identify the start date of the time period being reviewed by the field examiner.

H091

Examination End Date

Use this field to identify the end date of the time period being reviewed by the field examiner.

H092

1st Report Date

Use this field to identify the date the first report was issued.

H093

Phase III Time

Use this field to identify the time (hours) charged beginning after the last fact finding activity through the time the closing status was determined.

H094

Closing Stat. Determination Dt

Use this field to identify the date the closing status was determined.

H095

Closed to GM Date

Use this field to identify the date the case was closed to the group manager.

H096

Phase IV Time

Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.

H097

Initial Review Completed Date

Use this field to identify the date when the employee completed the initial case analysis.

H098

Bar Date

Use this field to identify the date for the last day that a government proof of claim may be filed.

H099

Plan Filed Date

Use this field to identify when a chapter 11, 12 or 13 plan has been filed with the court.

H100

Confirmed Date

Use this field to identify when a chapter 11,12 or 13 plan has been confirmed by the court.

H101

Court Dismissal Date

Use this field to identify when a case was dismissed by the bankruptcy court.

H102

Begin Close Date

Use this field to identify when the caseworker began to close case from history screen.

H103

Closing Notice Date

Use this field to identify when the notice of dismissal or discharge was given to Insolvency; date should coincide with ENS date in detail if available.

H104

Discharge Date

Use this field to identify when the case was discharge by the court.

H105

Lien Release Req Date

Use this field to identify when the employee requested that the NFTL be release.

H110

Denial Date

Use this field to identify the date the denial letter was issued.

H111

CCL Issue Date

Use this field to identify the date the CCL was issued.

H112

POA indicator*

Use this field to indicate the presence of Power of Attorney data for case.

H113

Lien Determination Date*

Use this field to identify the date the Lien Determination was made.

H117

Response to Contact?

Use this field record the taxpayer response to the contact.

H121

Initial App Upload to IMS Date

Use this field to record the date CSTO uploaded the initial application to IMS.

H122

Case Assigned to Mgr Date

Use this field to record the date the initial F 637 application was assigned to the manager on ERCS.

H123

Letter 3681 Date

Use this field to record the date Letter 3681, 637 Notification Letter, was issued.

H124

Compliance Review Start Date

Use this field to record the date the compliance review started by the examiner.

H125

Date Form 13499-C Uploaded to IMS

Use this field to record the date Form 13499-C, Current 637 Recommendation, was uploaded into the IMS case file.

H126

Compliance Review End Date

Use this field to record the date the initial F 637 application was closed to the manager.

H127

Date Manager Concurrence

Use this field to record the date the manager concurred with the examiner compliance review determination.

H128

Letter 3689 Date

Use this field to record the date Letter 3689, Letter of Registration, was issued.

H129

Letter 3696 Date

Use this field to record the date Letter 3696, Results of Compliance Review, was issued.

H130

F8300 Closing Letter Date

Use this field to record the date F8300 closing letter was issued.

H131

T31 Closing Letter Date

Use this field to record the date the T31 closing letter was issued.

H133

F5344 generated by IMS?

Use this field to determine if Form 5344 was generated by IMS

H134

F3198 generated by IMS?

Use this field to determine if Form 3198 was generated by IMS.

H139

Sent to Counsel/CCP Date

Use this field to identify the date the case was sent to Counsel/CCP.

H140

Returned from Counsel/CCP Date

Use this field to identify the date the case was returned from Counsel/CCP.

H141

Sent to Group for Correction Date

Use this field to identify the date the case was sent to the group for correction.

H142

Returned from Group Date

Use this field to identify the date the case was returned from the group for correction.

H143

Transferred to Notice Clerk Date

Use this field to identify the date the case was transferred to the notice clerk.

H106

Local Use

Use this field to identify that a case is for local review purposes only.

H107

National Use

Use this field to designate special/additional review attribute for selected cases when directed by HQ.

H108

HQ Tracking

HQ will use this field for tracking issues for special analysis.

H001

Reviewer Type

Use this field to identify the position of the person who performed the review.

H002

Reviewer Number

Use this field to identify the person performing the review.

H003

SPRG

Use this field to identify the basic type of work/function being reviewed.

H004

Area

Use this field to identify the Area that closed the case.

H005

Territory

Use this field to identify the Field Compliance Territory.

H006

Group Number

Use this field to identify the four digit Compliance group number.

H007

Review Date

Use this field to identify the date of the review.

H008

Review Site

Use this field to identify the national review site performing the case review.

H009

Natl Review Received Date

Use this field to identify the date the case was received for National Review.

H010

Reviewer Assignment Date

Use this field to identify the date the case was assigned to the National Reviewer.

H011

Reviewer Received Date

Use this field to identify the date the case was actually received by the Reviewer.

H013

Review Time

Use this field to identify the time (hours) charged to reviewing the case.

H194

Sample Date

Use this field to identify the date the case was sampled at CCP.

H014

TIN

Use this field to identify the SSN, EIN, or ITIN of the case being reviewed.

H015

Inventory Type Code

X

H016

Case Grade

Use this field to identify the numerical grade of the case at the time of the review.

H017

Employee Grade

Use this field to identify the grade of the employee.

H018

Case Type

Use this field to identify the case type being reviewed.

H019

Case Sub Code

Use this field to identify the case sub code.

H020

ICS Case Type

Use this field to identify the case type on ICS.

H021

Balance Due

Use this field to identify the Balance Due on the account.

H022

Case Age

Use this field to identify if the case contained a overage indicator.

H023

Tax Period

Use this field to identify the primary tax period of the case being reviewed.

H024

Source Code

Use this field to identify the two digit source code of the key return.

H025

Project Code

Use this field to identify the project code.

H026

Activity Code

Use this field to identify the correct activity code of the key return.

H027

Type of Representation

Use this field to identify the type of representation, if any.

H028

Key Return Time

Use this field to identify the total time (hours) charged to the key return.

H029

Total Case Time

Use this field to identify the time (hours) charged to the entire case to date.

H030

Resolution Type

Use this field to identify how the case was resolved.

H031

Closing Date

Use this field to identify the date the taxpayer's inquiry or case was resolved.

H032

Earliest CSED Date

Use this field to identify the earliest Collection Statute Expiration Date (CSED).

H033

ASED Date

Use this field to identify the Assessment Statute Expiration Date (ASED).

H034

Large Dollar Indicator

Use this field to identify if case meets the large dollar criteria.

H035

LFI

Use this field to identify if the Lien Filing Indicator is present on the case file.

H036

BOD

Use this field to identify the BOD division code.

H037

637 Registration Number

Use this field to identify the 637 registration number of the case being reviewed.

H038

Type of Audit Conducted

Use this field to identify the type of audit conducted based on information in the case file

H039

Mgr Inspection Approval Date

Use this field to identify the date the examiner received managerial approval to conduct the inspection.

H040

Date Sample Taken

Use this field to identify the date the sample was taken.

H041

Date Sample Shipped

Use this field to identify the date the sample was shipped to the laboratory.

H042

Date Case Input on ExFON

Use this field to identify the date the case was input to ExFON.

H043

Sample Results Recd Date

Use this field to identify the date that the lab results were received.

H044

Penalty Approval Date

Use this field to identify the date the manager approved/disapproved penalty on ExFON.

H045

Date L-3143/L-3144 Issued

Use this field to identify the date that No violation L-3143/L-3144 was issued.

H046

Date Penalty Package Sent

Use this field to identify the date the penalty package was provided to the TP.

H047

Date Inspection Completed

Use this field to identify the date the inspection marked complete.

H048

Method of Closure

Use this field to identify the method of closure from AIS Entity Screen.

H049

Docket/Case No.

Use this field to identify the Insolvency case being reviewed on AIS (docket format should be no more than 15 characters [numbers, letters]).

H147

Tracking Code

Use this field to identify the tracking code.

H148

Field Area Office

Use this field to identify the Field Area office associated with the case.

H153

POA indicator*

Use this field to indicate the presence of Power of Attorney data for case.

H154

Lien Determination Date*

Use this field to identify the date the Lien Determination was made.

H155

ID Theft

Use this field to indicate if the case involved Identity Theft issues.

H158

Closure Type

Use this field to identify the type of case closure.

H161

Closing Balance

Use this field to record the exact total unpaid balance of all modules at closing.

H162

Remote Manager

Use this field to record whether case indicates remote manager involvement.

H163

Clerical Support

Use this field to record whether case indicates lack of clerical support.

H164

ATAT

Use this field to identify whether the case is an ATAT case.

H166

Examiner Role

Use this field to determine ET or EX examiner role.

H167

Compliance Review Type

Use this field to identify the type of compliance review.

H168

Registration Status

Use this field to identify the final outcome of the compliance review.

H188

Action Code

Use this field to identify the case type being reviewed.

H195

Offer Number

Use this field to identify the Offer Number of the case being reviewed.

H134

Closing Stat. Determination Dt

Use this field to identify the date the closing status was determined.

H135

Closed to GM Date

Use this field to identify the date the case was closed to the group manager.

H136

Close from Group Date

Use this field to identify the date the case was closed from the group.

H137

Phase IV Number of Appts

Use this field to identify the number of appointments held in Phase IV.

H138

Phase IV Number of Delays

Use this field to identify the total number of delays in Phase IV.

H139

Phase IV Delay Caused By

Use this field to identify the party primarily responsible for the delays in Phase IV.

H140

Phase IV Time

Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.

H141

EG Phase III Delays

Use this field to identify periods of inactivity greater that 10 day for agreed cases and 20 days for unagreed cases.

H142

EG Phase III Delays Caused By

Use this field to identify the party primarily responsible for the delays in Phase III.

H143

Final Proposal Issue Method

Use this field to identify how the ETA's proposals were presented to the TP/POA.

H149

Case Closed Timely

Use this field to identify whether or not the case was closed within the required National timeframe.

H174

Compliance Review End Date

Use this field to record the date the initial F 637 application was closed to the manager.

H176

Letter 3689 Date

Use this field to record the date Letter 3689, Letter of Registration, was issued.

H177

Letter 3696 Date

Use this field to record the date Letter 3696, Results of Compliance Review, was issued.

H189

F5344 Generated by IMS?

Use this field to determine if Form 5344 was generated by IMS.

H190

F3198 Generated by IMS?

Use this field to determine if Form 3198 was generated by IMS.

H191

# of F5344 Corrections Made by CCP

Use this field to determine the number corrections made by CCP on the F5344.

H192

# of F3198 Corrections Made by CCP

Use this field to determine the number corrections made by CCP on the F3198.

H193

Manager CLA Recorded in IMS?

Use this field to determine if the manager recorded case level activities in IMS.

H103

1st Appointment Date

Use this field to identify the date the first appointment was held.

H104

Number of IDRs

Use this field to identify the number of IDRs issued excluding the initial IDR.

H105

Phase II Number of Appts

Use this field to identify the number of appointments held in Phase II.

H106

Phase II Number of Delays

Use this field to identify the total number of delays in Phase II.

H107

Phase II Delays Caused By

Use this field to identify the party primarily responsible for the delays in Phase II.

H108

Indirect Method Type

Use this field to identify which indirect method was used, if any.

H109

Indirect Method Reason

Use this field to identify the reason an indirect method was used, if any.

H110

MCM Date

Use this field to identify the date the managerial concurrence meeting (MCM) was held.

H111

MCD Documented

Use this field to identify if the Mutual Commitment Date (MCD) was documented.

H112

Business Toured

Use this field to identify if the place of business was toured.

H113

Phase II Time

Use this field to identify the time (hours) charged beginning with the first appointment date through the last fact finding activity.

H114

Date Return Filed

Use this field to identify the date the return was filed.

H115

Date Return Recd in Group

Use this field to identify the date the return was received in the group from the campus.

H116

Date Classified

Use this field to identify the date the return was classified.

H117

Date Closed from Campus

Use this field to identify the date the return was closed from the campus.

H118

Statistics of Income(SOI)

Use this field to identify if the return was selected for SOI analysis.

H119

EG Phase II Time

Use this field to identify the time (hours) charged beginning with the first conference/substantive work date through the date closing status was determined.

H120

EG Phase III Time

Use this field to identify the time (hours) charged beginning after the closing status was determined through the date the case is closed from the group.

H121

EG Phase II Delays

Use this field to identify the number of periods of inactivity greater than 45 days.

H122

EG Phase II Delays Caused By

Use this field to identify the cause of the inactivity.

H123

Multi-Quarter Examination

Use this field to identify if the examination involves multiple quarters.

H124

Number of Quarters

Use this field to identify the number of quarters in the examination.

H125

Examination Start Date

Use this field to identify the start date of the time period being reviewed by the field examiner.

H126

Examination End Date

Use this field to identify the end date of the time period being reviewed by the field examiner.

H150

GMCM

Use this field to identify whether or not the GMCM was conducted when required.

H172

Compliance Review Start Date

Use this field to record the date the compliance review started by the examiner.

H127

1st RAR Date

Use this field to identify the date the first report was issued.

H128

1st RAR Issue Method

Use this field to identify the method used to issue the first report.

H129

Phase III Number of Appts

Use this field to identify the number of appointments held in Phase III.

H130

Phase III Number of Delays

Use this field to identify the total number of delays in Phase III.

H131

Phase III Delays Caused By

Use this field to identify the party primarily responsible for the delays in Phase III.

H132

30-Day Letter Date

Use this field to identify the date the 30 Day Letter was issued, if applicable.

H133

Phase III Time

Use this field to identify the time (hours) charged beginning after the last fact finding activity through the time the closing status was determined.

H173

Date Form 13499-C Uploaded to IMS

Use this field to record the date Form 13499-C, Current 637 Recommendation, was uploaded into the IMS case file.

H175

Date Manager Concurrence

Use this field to record the date the manager concurred with the examiner compliance review determination.

H178

Letter 3691 Date

Use this field to record the date Letter 3691, Letter of Revocation, was issued.

H179

Letter 3685 Date

Use this field to record the date Letter 3685, Denial of Registration, was issued.

H050

IRS Received Date

Use this field to identify the date the offer was received by the service.

H051

Offer Waiver Date

Use this field to identify the date the waiver was signed.

H052

Transfer Date

Use this field to identify the date the case/referral was transferred.

H053

Site/Area Received Date

Use this field to identify the date a taxpayers inquiry/case was received by a specific group in a site.

H054

Collection Assigned Date

Use this field to identify the date the case was assigned to the field function.

H055

Open on ICS Date

Use this field to identify the date the NFOI was opened on ICS.

H056

Employee Assignment Date

Use this field to identify when case assigned to employee.

H057

Prior TP Contact Date

Use this field to identify the date of taxpayer contact, prior to Field Compliance contact, when applicable.

H058

1st Attempted Contact Date

Use this field to identify the date employee attempted first contact with the taxpayer or POA.

H059

1st Attempted Contact Method

Use this field to identify the type of contact attempted.

H060

1st Action Date

Use this field to identify the date of the first action on the case by the examiner.

H061

1st Contact Date

Use this field to identify the date the employee first contacted the taxpayer or POA.

H062

1st Contact Method

Use this field to identify the type of contact made.

H063

Date 1st CIS Secured

Use this field to identify the date the first completed CIS was secured.

H064

Date Final CIS Completed

Use this field to identify the date the completed CIS used to close the case was secured.

H065

TFRP Determination Date

Use this field to identify the date the TFRP determination was made.

H066

Pyramiding Liabilities

Use this field to determine if the taxpayer continued to pyramid for the first full period after employee contact.

H067

Referral Date

Use this field to load referral load date from AIS referral data.

H068

Date L-4067,4068 Issued

Use this field to identify the date that L-4067,4068 issued by employee per AID documentation.

H069

Petition Date

Use this field to identify the petition date from the main AIS screen.

H070

POC Prep Date

Use this field to identify when the Proof of Claim was prepared.

H071

341 Determination Date

Use this field to identify when the employee determines whether it is necessary to attend 341.

H072

341 Date

Use this field to identify the 341 date from the main AIS screen.

H073

Open on AIS Date

Use this field to identify when the case was added to AIS.

H074

Conversion Date

Use this field to identify when the case converted from another chapter to chapter of case being reviewed.

H075

Use Cash Coll/AdProt Notice Se

Use this field to identify the date that the use of cash collateral or adequate protection letter (or form letter 2173) was issued.

H076

CIO Transfer Date

Use this field to identify when the field employee transferred the case to CIO.

H077

Req Re-Distribution Date

Use this field to identify the date that the 984 ltr or other request was sent to trustee concerning distribution of estate.

H078

In-Business Entity

Use this field to identify cases with in business BMF filing requirements.

H079

Activity Gaps

Use this field to identify if there are any lapses of activity.

H080

Delinquency Status Date

Use this field to identify the date the account was assigned to status 03 (CP 518 date).

H081

Date 1st Return Received

Use this field to identify the date the earliest return was received on the account.

H082

1st Delinquent Assess Dt

Use this field to identify the date of the earliest period assessed on the account.

H083

IA Indicator Input

Use this field to indicate if the employee initiated request for input of pending IA action code (TC 971 AC 043).

H084

IA Indicator Reversed

Use this field to indicate if the employee requested reversal of pending IA action code, if applicable. (TC 971 AC 063 or TC 972 AC 043)

H085

Date Forwarded to IAR

Use this field to identify the date the offer was forwarded to the Independent Reviewer.

H086

Date Returned from IAR

Use this field to identify the date the offer was received from the Independent Reviewer.

H087

1st Appt Postponed

Use this field to identify if the first appointment was postponed.

H088

1st Appt Postponed By

Use this field to identify who postponed the first appointment.

H089

RAR Prior to Appointment

Use this field to identify if the RAR was issued prior to the first appointment.

H090

Time Forecast

Use this field to identify if the time forecast was documented.

H091

Phase I Time

Use this field to identify the time (hours) charged prior to the first appointment.

H092

Custody Transfer Date

Use this field to identify the date assets were transferred from RO to PALS

H093

Sale Date

Use this field to identify the date of the sale.

H094

Initial Review Completed Date

Use this field to identify the date when the employee completed the initial case analysis.

H095

Bar Date

Use this field to identify the date for the last day that a government proof of claim may be filed.

H096

Plan Filed Date

Use this field to identify when a chapter 11, 12 or 13 plan has been filed with the court.

H097

Confirmed Date

Use this field to identify when a chapter 11,12 or 13 plan has been confirmed by the court.

H098

Court Dismissal Date

Use this field to identify when a case was dismissed by the bankruptcy court.

H099

Begin Close Date

Use this field to identify when the caseworker began to close case from history screen.

H100

Closing Notice Date

Use this field to identify when the notice of dismissal or discharge was given to Insolvency; date should coincide with ENS date in detail if available.

H101

Discharge Date

Use this field to identify when the case was discharge by the court.

H102

Lien Release Req Date

Use this field to identify when the employee requested that the NFTL be released.

H151

Denial Date

Use this field to identify the date the denial letter was issued.

H152

CCL Issue Date

Use this field to identify the date the CCL was issued.

H156

2nd Attempted POA Contact Date

Use this field to identify the date of the 2nd attempt to contact the POA.

H157

2nd Attempted POA Contact Method

Use this field to identify the method of the 2nd attempt to contact the POA.

H159

Phase I Number of Delays

Use this field to identify the total number of delays in Phase I

H160

Phase I Delays Caused By

Use this field to identify the party primarily responsible for the delays in Phase I

H165

Response to Contact

Use this field record the taxpayer response to the contact.

H169

Initial App Upload to IMS Date

Use this field to record the date CSTO uploaded the initial application to IMS.

H170

Case Assigned to Mgr Date

Use this field to record the date the initial F 637 application was assigned to the manager on ERCS.

H171

Letter 3681 Date

Use this field to record the date Letter 3681, 637 Notification Letter, was issued.

H180

COIC Combo/Trsf letter issued date

Use this date field to identify when the COIC combo/Trsf letter was dated/generated. If no Combo/Trsf letter date is available for a related or reconsidered offer, use the original offer Combo/Trsf letter issue date.

H181

Interim LT2645C required?

Use this Y/N field to indicate if LT2645C was required to be sent for this case. Note to NQ reviewers: if the case is not assigned within 90 days from the COIC combo/Trsf letter date, an interim letter is required. Interim letter dates are found on ENMOD, not AOIC.

H182

1st Interim LT2645C issue date

Use this date field to identify the date that the 1st 2645C was dated/generated per ENMOD when applicable. Note to NQ reviewers: Contact with the TP/POA must be made within 90 day intervals from an interim letter. Notification can be written or verbal/telephonic. Use this field for verbal or written contact.

H183

2nd Interim LT2645C issue date

Use this date field to identify the date that the 2nd 2645C was dated/generated per ENMOD when applicable.

H184

3rd Interim LT2645C issue date

Use this date field to identify the date that the 3rd 2645C was dated generated per ENMOD when applicable.

H185

Status Contact Date

Use this date field if no 2645C letter was sent in order to indicate the date that the taxpayer was contacted to communicate the status of the OIC.

H186

Assignment letter required?

Use this Y/N field to indicate if an assignment letter was required because the next required interim letter/contact date will expire after assignment to an OS before the initial analysis is due.

H187

Assignment letter issue date

Use this date field to indicate the date that the assignment letter was issued/generated.

H144

Local Use

Use this field to identify that a case is for local review purposes only.

H145

National Use

Use this field to designate special/additional review attribute for selected cases when directed by HQ.

H146

HQ Tracking

HQ will use this field for tracking issues for special analysis.

100

Protection of Statute of Limitations

Use this field to determine if the employee followed procedures to protect the statute of limitations.

101

Pre-Plan Activity

Use this field to indicate if the employee's pre-plan activity is appropriate.

102

IDR

Use this field to indicate if the employee prepared appropriate Information Document Requests.

103

LUQ (Other than income)

Use this field to determine if the employee properly considered large, unusual and questionable items (other than income) on the primary return.

104

Prior/Subsequent Year and Related Returns

Use this field to determine if the prior/subsequent and related returns were included in the examination by the employee when warranted.

105

Pre-Contact/Initial Case Analysis

Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action.

106

Initial Compliance Screening

Use this field to determine if the OE/OS completed an initial compliance screening and took appropriate actions upon assignment of the offer case.

107

Timely Initial Actions

Use this field to determine if the OE/OS completed the initial compliance screening and the additional offer actions timely.

108

Verify Full Compliance

Use this field to identify if the employee verified full compliance through appropriate research or other means such as inspection, inquiry, etc as appropriate.

109

Complete Research

Use this field to identify if the employee properly researched internal, external, and/or third party sources.

110

Inventory Management

Use this field to determine if the employee resolved inventory management issues within established guidelines.

111

LUQ After Pre-Plan (Other than income)

Use this field to measure if the examiner properly considered large, unusual, and questionable items (other than income) on the primary return.

112

Required Filing Checks

Use this field to measure if the examiner conducted the Required Filing Checks through appropriate IDRS research or other means, such as inspections, inquiry, etc.

113

Bankruptcy Case Planning

Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action, including but not limited to 341 attendance determination and TFRP ASED identification.

114

IDR

Use this field to indicate if the employee prepared appropriate information document requests.

115

Pre-Contact Analysis

This attribute measures if the examiner conducted and documented a pre-contact analysis of the taxpayer.

116

Statute of Limitations

Use this attribute to measure if the examiner closed the case prior to the expiration of the statute.

117

Risk Analysis

Use this attribute to measure if the examiner prepared a risk analysis.

118

Issue Recognition/Development and Examination Scope

Use this field to measure if the examiner recognized and adequately developed the audit issues and adjusted the scope of the examination if warranted.

119

Additional Offer Actions

Use this field to determine if the OS/OE completed additional offer actions during the initial analysis and took appropriate actions.

120

Planning Process

Use this attribute to measure if appropriate information was considered in the planning process.

121

Audit Plan

Use this attribute to measure if the examiner prepared an Audit Plan.

122

Large, Unusual, or Questionable Items (LUQs)

Use this attribute to measure if the employee identified large, unusual, or questionable (LUQ) items on the return during the case review.

123

CPEO Required Filing and Submission Checks

Use this field to measure if the examiner conducted required filing checks of the CPEO, Responsible Individuals, and related entities.

124

Information Requests

Use this field to measure if the examiner prepared appropriate Information Requests.

200

Timely Initial Contact

Use this field to identify if the employee attempted initial contact timely.

201

Request Payment and/or Returns

Use this field to identify if the employee requested full/part payment and/or delinquent returns during initial contact.

202

Compliance on Initial Contact

Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact as established by IRM guidelines.

203

Requested/Secured Financial Information

Use this field to identify if the employee requested or secured financial information when required (i.e., IA above streamline, CNC hardship, OIC).

204

Trust Fund Recovery Penalty (TFRP) Process

Use this field to determine if the employee began the TFRP investigative process, during initial contact, within established IRM guidelines.

205

Insolvency Compliance Contact

Use this field to determine if the employee addressed all filing and/or paying requirements during contact with the debtor or representative.

300

Exam Income Determination

Use this field to indicate if the employee used appropriate techniques to determine income.

301

Minimum Income Probe

Use this field to indicate if the employee used the appropriate minimum income probe.

302

Select the Appropriate Income Probe Method

Use this attribute to indicate if the employee selected the appropriate income probe method.

303

Application of Income Probe Method and Tax Law

Use this attribute to determine if the examiner arrived at the correct income. This would be based on applying the proper income probe or methods and properly considering the tax law applicable to income issues.

304

Income Development

Use this field to measure if the examiner selected the appropriate income probe method and arrived at the correct income.

400

Audit/Compliance Interview

Use this field to indicate if the employee conducted adequate interviews.

401

Field Visitation

Use this field to identify if the employee conducted work at the appropriate location.

402

Tax Law Knowledge

Use this field to identify if the employee exhibits a general working knowledge of the tax law.

403

Tax Law Research

Use this field to determine if the employee conducts proper research using code, regulations, IRS published services, and other available sources.

404

Obtain/Determine Tax Law Facts

Use this field to identify if the employee obtained/determined appropriate facts on tax law issues not covered by P and R Guide/PMG.

405

Interpreted/Applied Tax Law Correctly

Use this field to identify if the employee interpreted and applied the tax law correctly.

407

Fraud Determination

Use this field to determine if the employee properly pursued and developed indications of fraud.

408

Civil Penalty Determination

Use this field to identify if the employee made correct determinations/computations for civil penalties.

409

Appropriate Procedural Action

Use this field to identify if the employee took the appropriate procedural action(s) not addressed in any other attribute. It is important to rate the attribute when both the correct procedural action(s) were taken as well as when they were not taken.

410

Lien Determination/Filing

Use this field to identify if the employee followed appropriate Notice of Federal Tax Lien (NFTL) Determination/Filing procedures.

412

Address Cause and Cure

Use this field to verify that the employee addressed the cause and cure of the taxpayer's delinquency when required.

414

Analyze Ability to Pay

Use this field to identify if the employee determined the taxpayer's ability to pay.

415

Courtesy Investigation (OI)

Use this field to determine if the Offer Specialist appropriately initiated a Courtesy Investigation (OI).

416

Appropriate Enforcement Tools

Use this field to determine if the employee considered and when applicable, used the appropriate enforcement tools.

417

Managerial Approval for Enforcement

Use this field to determine if the required approval was secured for enforcement actions.

418

ETA/DCSC Determination

Use this field to determine if an ETA-DCSC offer was properly considered when the employee has determined that the TP does not qualify for consideration under Doubt as to Liability (DATL) or Doubt as to Collectibility (DATC).

419

Inspection of Certificates

Use this field to determine if the examiner properly inspected all exemption certificates to ensure compliance is being met for the purpose of the registrant maintaining their registration.

420

Registration Tests

Use this field to determine if the examiner determined and documented that the applicant meets the activity test, the acceptable risk test, and the adequate security test. Based on the tests, the examiner will document the need for bonding.

421

Fuel Sampling and Shipping Procedures

Use this field to determine if the FCA followed proper fuel sampling procedures.

422

On-going Compliance

Use this field to identify if the employee, after initial contact, monitored the taxpayer's full compliance with all filing and paying obligations.

423

Financial Analysis

Use this field to identify if employee reviewed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.

424

Local Court Compliance

Use this field to determine if employee correctly identified and applied local court rules and Standing Orders.

425

Identification and Interpretation of Laws and Regulations

Use this field to determine if the employee accurately researches, identifies issues and recommends appropriate legal and administrative actions.

426

Review Procedures

Use this field to determine if the employee followed appropriate Advisory Review procedures.

427

Lien Interest

Use this field to determine if the employee correctly determined the government's interest.

428

Procurement and Contracting Procedures

Use this field to determine if the employee followed appropriate procurement procedures.

429

Pre-Sale Actions

Use this field to determine if the employee followed appropriate pre-sale procedures.

430

Sale Actions

Use this field to determine if the employee followed appropriate sale procedures.

431

Post Sale Actions

Use this field to determine if the employee followed appropriate post-sale procedures.

432

Verify/Analyze Ability to Pay

Use this field to identify if the employee properly evaluated the thoroughness and accuracy of the financial information secured and determined the taxpayers ability to pay.

433

Basic Tax Law Knowledge

Use this field to measure if the examiner exhibits a working knowledge of basic tax law and research tools to independently conduct relevant research for routine issues.

434

Research and Technical Analysis

Use this field to measure if the employee independently conducted appropriate research, utilized appropriate analytical methods and other resources for complex issues.

435

Seek Technical Advice

Use this field to identify if the employee sought advice and/or approval from appropriate technical advisors or other subject matter experts.

436

Understanding the Fuel Industry

Use this field to indicate if the employee demonstrated an understanding of the fuel industry.

437

Compliance

Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact, throughout the life of the case and at resolution.

438

Bankruptcy Pleading Analysis

Use this field to identify if employee researched and analyzed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.

439

Advanced Investigative Techniques

Use this field to determine if the employee used a full range of advanced investigative techniques to locate assets, verify financial information, and develop potential fraud.

440

Audit/Compliance Interview

Use this field to indicate if the employee conducted adequate interviews.

441

Understanding Books and Records

Use this attribute to measure if the examiner gained an understanding of the taxpayers books, records, and accounting systems.

442

Issue Development

Use this attribute to measure if the examiner adequately developed the audit issues and adjusted the scope of the examination if warranted.

443

Understanding Accounting Principles/Tax Law

Use this attribute to measure if the understanding of the taxpayers books and records enabled the examiner to determine if additional issues needed to be pursued or additional information requested.

444

Information Gathering/Fact Finding

Use this attribute to measure if the examiner took appropriate steps to request information from the taxpayer and gather facts about the audit issues.

445

Mid-Cycle Risk Analysis

Use this attribute to measure if the examiner prepared a Mid-Cycle Risk Analysis.

446

Improving Quality

Use this attribute to measure if the employee contributed to the improvement of quality for review process and program procedures.

447

Compliance Contact

Use this field to indicate if the employee conducted adequate compliance interview.

500

Time Spent on Exam/Compliance Review

Use this field to determine if the time spent on the examination is commensurate with the complexity of the issues.

501

Efficient Resolution and IRM Timeframes Met

Use this field to determine if IRM timeframes were met and the case actions taken were done in the most efficient manner that did not result in any unnecessary delay to resolve the case.

502

Workload Management

Use this field to determine if the employee prioritizes, plans, and schedules work in a logical and timely manner.

504

Timely Follow-up Actions

Use this field to identify if the employee took timely follow-up actions when the taxpayer fails to meet established deadlines.

505

Timely Employee Actions

Use this field to identify whether the employee took timely actions.

506

Timely Closing Actions

Use this field to identify if the case was closed timely after all necessary actions were taken and case information secured.

507

Planning and Scheduling

Use this field to determine if the employee effectively planned and scheduled work with the focus on moving the case toward resolution.

508

Stay/Discharge Actions

Use this field to identify if employee took timely action to resolve any violation of the automatic stay or discharge order including levy releases and the inappropriate filing of Notice of Federal Tax Lien.

509

Time Charged

Use this field to measure if the time spent by the examiner on the examination is commensurate with the complexity of the issues.

510

Time Span

Use this field to measure if the time span of the case is appropriate for the actions taken.

511

Timely Bankruptcy Actions

Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely respond to violations of the automatic stay or discharge.

512

Timely Case Actions

Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely closes the case.

513

Time Spent on Review

Use this field to determine if the time spent on the review is commensurate with the complexity of the case.

514

Time Used

Use this field to determine if time spent on CPEO transaction is commensurate with the complexity of the application.

515

Process Time

Use this field to determine if timeframes were met and the and the actions were done in the most efficient manner that did not result in any unnecessary delay to resolve the case.

600

Clear Action Dates

Use this field to determine if the employee clearly communicated to the taxpayer a specific date for required action(s).

601

Clear Taxpayer Expectations

Use this field to determine if the employee clearly communicated expectations to the taxpayer.

602

Advised of Consequences

Use this field to determine if the employee clearly communicated possible consequences if the taxpayer fails to comply with the employee request.

603

Problem Solving and Analytical Skills

Use this field to determine if problem solving and analytical skills were used, taking into consideration the customers point of view, when attempting to reach successful resolution to issues/case.

604

Meet and Deal

Use this field to determine if oral communication with customers was firm, businesslike and professional.

605

Clear/Professional Written Communication

Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.

606

TP/POA Kept Apprised

Use this field to determine if the employee kept the TP/POA informed throughout the process.

607

TP Rights

Use this field to determine if the employee advised the TP/POA of all rights.

608

Appropriate Handling of POA

Use this field to identify if POA was appropriately referred to CAF and/or Determination Processing when valid, or not referred when invalid.

609

Confidentiality

Use this field to determine if the employee protected the confidentiality of the taxpayer and/or taxpayer information.

610

Identified/Provided Taxpayer Rights or Statutory Letters

Use this field to identify if the employee appropriately identified, addressed and/or provided taxpayer rights or statutory letters.

611

Statute Procedures/ASED/CSED

Use this field to identify if the employee addressed statute issues (ASED,CSED) and followed statute procedures correctly.

612

Solicit Payment

Use this field to determine if the employee solicited payment and/or considered installment agreement.

613

Managerial Involvement

Use this field to determine if the level of managerial involvement is appropriate.

614

Technical Guidance

Use this field to determine if the employee accurately provides customers/employees technical guidance.

615

Customer Outreach

Use this field to determine if the employee effectively presents technical subject matter to internal and external customers.

616

Clear Action Dates and Expectations

Use this field to determine if the employee clearly communicated to the taxpayer specific action dates and expectations.

617

TP/POA Rights and Notification

Use this field to measure if the examiner advised the taxpayer/representative of all rights and kept the taxpayer/representative informed throughout the examination process.

618

Action Dates, Expectations, Consequences

Use this field to determine if the employee clearly communicated to the taxpayer a specific action date(s), expectation(s) and the possible consequences if the taxpayer should fail to comply with the employee request.

619

Clear Communications

Use this field to determine if the employee clearly communicated, verbally or in writing, to the taxpayer, applicant or other 3rd party specific action date(s), expectations, consequences, or technical advice while also keeping the T/P or POA apprised when appropriate.

620

Solicit Payment

Use this field to determine if the employee solicited payment and/or considered installment agreement.

621

Customer Relations

Use this attribute to measure whether the employee's interactions with the taxpayer/representative were effective in resolving overall questions, concerns, and requests for service from the IRS. It also measures whether oral communications with taxpayers are professional.

622

Issue Resolution

Use this attribute to measure if the examiner solicited the taxpayer's agreement and/or position at closing.

623

Problem Solving and Analytical Skills

Use this field to determine if problem solving and analytical skills were used considering both the examiner's and taxpayer's points of view when evaluating the issue.

624

Customer Outreach

Use this field to determine if the employee effectively presents technical subject matter to customers.

625

Oral Communication

Use this field to determine if oral communication with customers was firm, businesslike and professional.

626

Written Communication

Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.

700

Appropriate Approval

Use this field to determine if appropriate approvals were secured based on the type of closure.

701

Appropriate Case Disposition

Use this field to identify if the method of case disposition was consistent with the facts and circumstances of the case as reflected in the case file.

702

Employee Case/History Documentation

Use this field to identify if the employee completed the required case history/case documentation per IRM guidelines including accurate, clear, and concise preparation of internal documents.

703

Closing Reports and Supporting Documents

Use this field to determine if the file contained required closing reports and supporting documents.

704

Lead Sheets and Special Forms

Use this field to identify if the employee utilized the required lead sheets and special forms.

705

Case Processing Documents

Use this field to identify if employee accurately completed case processing documents when appropriate.

707

Work Papers Support Conclusion

Use this field to identify if the employee appropriately prepared work papers (including scope, depth and techniques used) to support the conclusion of the case.

708

Report Writing

Use this field to determine if the employee followed applicable report writing procedures.

709

Case File Folder

Use this field to determine if the employee properly prepared and assembled the case file.

710

Tax Computation

Use this field to identify if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of tax as required .

713

Proof of Claim Preparation

Use this field to identify if the employee reviewed tax account information,correctly determined the taxpayer's legal requirement for filing delinquent returns, secured the necessary information to compute the tax liability for any unfiled returns and accurately classified tax, penalty and interest in order to submit claims to collect taxes and returns in bankruptcy litigation .

714

Request for Litigation Support

Use this field to identify if the employee communicated all relevant and necessary facts and assumptions relating to litigation to Area Counsel and/or the US Attorney.

715

AIS Systems Management

Use this field to identify if the employee resolved errors generated when using the various automated sub-systems of AIS which include Automated Discharge System (ADS), Plan Monitoring, and Electronic Proof of Claim (EPOC). .

716

Case Closing Actions

Use this field to identify if the actions taken to dispose of the case were consistent with the facts and circumstances of the case as reflected in the case file.

717

Advisory Systems Management

Use this field to assess how the employee manages automation systems.

718

Manual Computations

Use this field to identify if the employee correctly calculated manual computations of tax, penalty or interest.

719

Report Writing and Tax Computation

Use this field to measure if the examiner correctly determined/computed the proposed or actual assessment or abatement of tax using the applicable report writing procedures.

720

Electronic Case Management

Use this field to determine if the employee proficiently uses applications on IMS (or successor systems), utilizes automation and new technology, and timely reports computer and IMS problems, and implements corrective action or solutions.

721

Workpaper Document and Support Audit Conclusions

Use this attribute to measure if the examiner adequately documented examination activities and time charges throughout the audit on the activity record; appropriately prepared workpapers (including scope, depth, and techniques used) to support the conclusions reached in the case.

722

Notice of Proposed Adjustment (NOPA) Preparation

Use this attribute to measure if the employee interpreted and applied the tax law correctly

723

Program Coordination

Use this attribute to measure if the employee coordinated and administered assigned programs.

724

Case Review and Processing

Use this attribute to measure if the employee completed the assignments thoroughly and accurately within established guidelines.

725

Application/Transaction Checks Support Conclusion

use this field to identify if the employee appropriately completed deficiencies workpapers (including scope, depth, and techniques used) to support the conclusion of the transaction.

800

Customer Impact

Use this field to identify if the employee took the appropriate action to arrive at a correct and complete tax/case resolution with no material adverse impact on the customer.

100

Protection of Statute of Limitations

Use this field to determine if the employee followed procedures to protect the statute of limitations.

101

Pre-Plan Activity

Use this field to indicate if the employee's pre-plan activity is appropriate.

102

IDR

Use this field to indicate if the employee prepared appropriate Information Document Requests.

103

LUQ (Other than income)

Use this field to determine if the employee properly considered large, unusual and questionable items (other than income) on the primary return.

104

Prior/Subsequent Year and Related Returns

Use this field to determine if the prior/subsequent and related returns were included in the examination by the employee when warranted.

105

Pre-Contact/Initial Case Analysis

Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action.

106

Initial Compliance Screening

Use this field to determine if the OE/OS completed an initial compliance screening and took appropriate actions upon assignment of the offer case.

107

Timely Initial Actions

Use this field to determine if the OE/OS completed the initial compliance screening and the additional offer actions timely.

108

Verify Full Compliance

Use this field to identify if the employee verified full compliance through appropriate research or other means such as inspection, inquiry, etc as appropriate.

109

Complete Research

Use this field to identify if the employee properly researched internal, external, and/or third party sources.

111

LUQ After Pre-Plan (Other than income)

Use this field to measure if the examiner properly considered large, unusual, and questionable items (other than income) on the primary return.

112

Required Filing Checks

Use this field to measure if the examiner conducted the Required Filing Checks through appropriate IDRS research or other means, such as inspections, inquiry, etc.

113

Bankruptcy Case Planning

Use this field to identify if the employee reviewed the case file information, prior case history, if available, and internal sources prior to initial contact, to determine the next step or plan of action, including but not limited to 341 attendance determination and TFRP ASED identification.

114

IDR

Use this field to indicate if the employee prepared appropriate information document requests.

115

Pre-Contact Analysis

Use this attribute to measure if the examiner conducted and documented a pre-contact analysis of the taxpayer.

116

Statute of Limitations

Use this attribute to measure if the examiner closed the case prior to the expiration of the statute.

117

Risk Analysis/Audit Plan

Use this attribute to measure if the examiner prepared a risk analysis and/or audit plan for the exam.

118

Issue Recognition/Development and Examination Scope

Use this field to measure if the examiner recognized and adequately developed the audit issues and adjusted the scope of the examination if warranted.

119

Additional Offer Actions

Use this field to determine if the Offer Specialist (OS)/Offer Examiner (OE) completed additional offer actions during the initial analysis and took appropriate actions.

200

Timely Initial Contact

Use this field to identify if the employee attempted initial contact timely.

201

Request Payment and/or Returns

Use this field to identify if the employee requested full/part payment and/or delinquent returns during initial contact.

202

Compliance on Initial Contact

Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact as established by IRM guidelines.

203

Requested/Secured Financial Information

Use this field to identify if the employee requested or secured financial information when required (i.e., IA above streamline, CNC hardship, OIC).

204

TFRP Process

Use this field to determine if the employee began the TFRP investigative process, during initial contact, within established IRM guidelines.

205

Insolvency Compliance Contact

Use this field to determine if the employee addressed all filing and/or paying requirements during contact with the debtor or representative.

300

Exam Income Determination

Use this field to indicate if the employee used appropriate techniques to determine income.

301

Minimum Income Probe

Use this field to indicate if the employee used the appropriate minimum income probe.

302

Select the Appropriate Income Probe Method

Use this attribute to indicate if the employee selected the appropriate income probe method.

303

In-Depth Income Probe and Application of Tax Law

Use this attribute to determine if the examiner arrived at the correct income. This would be based on applying the proper income probe or methods and properly considering the tax law applicable to income issues.

304

Income Development

Use this field to measure if the examiner selected the appropriate income probe method and arrived at the correct income.

400

Audit/Compliance Interview

Use this field to indicate if the employee conducted adequate interviews.

401

Field Visitation

Use this field to identify if the employee conducted work at the appropriate location.

402

Tax Law Knowledge

Use this field to identify if the employee exhibits a general working knowledge of the tax law.

403

Tax Law Research

Use this field to determine if the employee conducts proper research using code, regulations, IRS published services, and other available sources.

404

Obtain/Determine Tax Law Facts

Use this field to identify if the employee obtained/determined appropriate facts on tax law issues not covered by P and R Guide/PMG.

405

Interpreted/Applied Tax Law Correctly

Use this field to identify if the employee interpreted and applied the tax law correctly.

407

Fraud Determination

Use this field to determine if the employee properly pursued and developed indications of fraud.

408

Civil Penalty Determination

Use this field to identify if the employee made correct determinations/computations for civil penalties.

409

Appropriate Procedural Action

Use this field to identify if the employee took the appropriate procedural action(s) not addressed in any other attribute. It is important to rate the attribute when both the correct procedural action(s) were taken as well as when they were not taken.

410

Lien Determination/Filing

Use this field to identify if the employee followed appropriate Notice of Federal Tax Lien (NFTL) Determination/Filing procedures.

412

Address Cause and Cure

Use this field to verify that the employee addressed the cause and cure of the taxpayer's delinquency when required.

415

Courtesy Investigation (OI)

Use this field to determine if the Offer Specialist appropriately initiated a Courtesy Investigation (OI).

416

Appropriate Enforcement Tools

Use this field to determine if the employee considered and when applicable, used the appropriate enforcement tools.

417

Managerial Approval for Enforcement

Use this field to determine if the required approval was secured for enforcement actions.

418

ETA/DCSC Determination

Use this field to determine if an ETA-DCSC offer was properly considered when the OE/OS has determined that the TP does not qualify for consideration under Doubt as to Liability (DATL) or Doubt as to Collectibility (DATC).

419

Inspection of Certificates

Use this field to determine if the examiner properly inspected all exemption certificates to ensure compliance is being met for the purpose of the registrant maintaining their registration.

420

Registration Tests

Use this field to determine if the examiner determined and documented that the applicant meets the activity test, the acceptable risk test, and the adequate security test. Based on the tests, the examiner will document the need for bonding.

421

Fuel Sampling and Shipping Procedures

Use this field to determine if the FCA followed proper fuel sampling procedures.

422

On-going Compliance

Use this field to identify if the employee, after initial contact, monitored the taxpayer's full compliance with all filing and paying obligations.

423

Financial Analysis

Use this field to identify if employee reviewed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.

424

Local Court Compliance

Use this field to determine if employee correctly identified and applied local court rules and Standing Orders.

425

Identification and Interpretation of Laws and Regulations

Use this field to identify if the employee accurately identifies issues and recommends appropriate legal and administrative actions.

426

Review Procedures

Use this field to determine if the employee followed appropriate Advisory Review procedures.

427

Lien Interest

Use this field to determine if the employee correctly determined the government's interest.

428

Procurement and Contracting Procedures

Use this field to determine if the employee followed appropriate procurement procedures.

429

Pre-Sale Actions

Use this field to determine if the employee followed appropriate pre-sale procedures.

430

Sale Actions

Use this field to determine if the employee followed appropriate sale procedures.

431

Post Sale Actions

Use this field to determine if the employee followed appropriate post-sale procedures.

432

Verify/Analyze Ability to Pay

Use this field to identify if the employee properly evaluated the thoroughness and accuracy of the financial information secured and determined the taxpayers ability to pay.

433

Basic Tax Law Knowledge

Use this field to measure if the examiner exhibits a working knowledge of basic tax law and research tools to independently conduct relevant research for routine issues.

434

Research and Technical Analysis

Use this field to measure if the employee independently conducted appropriate research, utilized appropriate analytical methods and other resources for complex issues.

435

Seek Technical Advice

Use this field to identify if the employee sought advice and/or approval from appropriate technical advisors or other subject matter experts.

436

Understanding the Fuel Industry

Use this field to indicate if the employee demonstrated an understanding of the fuel industry.

437

Compliance

Use this field to determine if the employee addressed all filing and/or paying requirements during initial contact, throughout the life of the case and at resolution.

438

Bankruptcy Pleading Analysis

Use this field to identify if employee researched and analyzed debtor's pleadings, plans or disclosure statements to ensure that the government is receiving equitable treatment under the Bankruptcy Code and determine if use of cash collateral or need for adequate protection is appropriate.

439

Advanced Investigative Techniques

Use this field to determine if the employee used a full range of advanced investigative techniques to locate assets, verify financial information, and develop potential fraud.

440

Audit/Compliance Interview

Use this field to indicate if the employee conducted adequate interviews.

442

Issue Development

Use this attribute to measure if the examiner adequately developed the audit issues and adjusted the scope of the examination if warranted.

443

Understanding Accounting Principles/Tax Law

Use this attribute to measure if the understanding of the taxpayers books and records enabled the examiner to determine if additional issues needed to be pursued or additional information requested.

444

Information Gathering/Fact Finding

Use this attribute to measure if the examiner took appropriate steps to request information from the taxpayer and gather facts about the audit issues.

500

Time Spent on Exam/Compliance Review

Use this field to determine if the time spent on the examination is commensurate with the complexity of the issues.

501

Efficient Resolution and IRM Timeframes Met

Use this field to determine if IRM timeframes were met and the case actions taken were done in the most efficient manner that did not result in any unnecessary delay to resolve the case.

504

Timely Follow-up Actions

Use this field to identify if the employee took timely follow-up actions when the taxpayer fails to meet established deadlines.

505

Timely Employee Actions

Use this field to identify whether the employee took timely actions.

506

Timely Closing Actions

Use this field to identify if the case was closed timely after all necessary actions were taken and case information secured.

507

Planning and Scheduling

Use this field to determine if the employee effectively planned and scheduled work with the focus on moving the case toward resolution.

508

Stay/Discharge Actions

Use this field to identify if employee took timely action to resolve any violation of the automatic stay or discharge order including levy releases and the inappropriate filing of Notice of Federal Tax Lien.

509

Time Charged

Use this field to measure if the time spent by the examiner on the examination is commensurate with the complexity of the issues.

510

Time Span

Use this field to measure if the time span of the case is appropriate for the actions taken.

511

Timely Bankruptcy Actions

Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely respond to violations of the automatic stay or discharge.

512

Timely Case Actions

Use this field to identify whether the employee took timely actions, driven by receipt of case information, to meet the needs of the taxpayer/POA, follow-up timely on deadlines set for taxpayers, follow-up timely on case management deadlines, and timely closes the case.

600

Clear Action Dates

Use this field to determine if the employee clearly communicated to the taxpayer a specific date for required action(s).

601

Clear Taxpayer Expectations

Use this field to determine if the employee clearly communicated expectations to the taxpayer.

602

Advised of Consequences

Use this field to determine if the employee clearly communicated possible consequences if the taxpayer fails to comply with the employee request.

603

Problem Solving and Analytical Skills

Use this field to determine if problem solving and analytical skills were used, taking into consideration the customers point of view, when attempting to reach successful resolution to issues/case.

605

Clear/Professional Written Communication

Use this field to identify if all correspondence/documentation is businesslike and professional in tone, appearance and content.

606

TP/POA Kept Apprised

Use this field to determine if the employee kept the TP/POA informed throughout the process.

607

TP Rights

Use this field to determine if the employee advised the TP/POA of all rights.

608

Appropriate Handling of POA

Use this field to identify if POA was appropriately referred to CAF and/or Determination Processing when valid, or not referred when invalid.

609

Confidentiality

Use this field to determine if the employee protected the confidentiality of the taxpayer and/or taxpayer information.

610

Identified/Provided Taxpayer Rights or Statutory Letters

Use this field to identify if the employee appropriately identified, addressed and/or provided taxpayer rights or statutory letters.

612

Solicit Payment

Use this field to determine if the employee solicited payment and/or considered installment agreement.

613

Managerial Involvement

Use this field to determine if the level of managerial involvement is appropriate.

616

Clear Action Dates and Expectations

Use this field to identify clear taxpayer action dates and expectations.

617

TP/POA Rights and Notification

Use this field to measure if the examiner advised the taxpayer/representative of all rights and kept the taxpayer/representative informed throughout the examination process.

618

Action Dates, Expectations, Consequences

Use this field to determine if the employee clearly communicated to the taxpayer a specific action date(s), expectation(s) and the possible consequences if the taxpayer should fail to comply with the employee request.

619

Clear Communications

Use this field to determine if the employee clearly communicated, verbally or in writing, to the taxpayer, applicant or other 3rd party specific action date(s), expectations, consequences, or technical advice while also keeping the T/P or POA apprised when appropriate.

620

Solicit Payment

Use this field to determine if the employee solicited payment and/or considered installment agreement.

621

Customer Relations

Use this attribute to measure if the examiner kept the taxpayer and/or POA informed during the examination and considered their position regarding the issues during development.

700

Appropriate Approval

Use this field to determine if appropriate approvals were secured based on the type of closure.

701

Appropriate Case Disposition

Use this field to identify if the method of case disposition was consistent with the facts and circumstances of the case as reflected in the case file.

702

Employee Case/History Documentation

Use this field to identify if the employee completed the required case history/case documentation per IRM guidelines including accurate, clear, and concise preparation of internal documents.

703

Closing Reports and Supporting Documents

Use this field to determine if the file contained required closing reports and supporting documents.

704

Lead Sheets and Special Forms

Use this field to identify if the employee utilized the required lead sheets and special forms.

705

Case Processing Documents

Use this field to identify if employee accurately completed case processing documents when appropriate.

707

Work Papers Support Conclusion

Use this field to identify if the employee appropriately prepared work papers (including scope, depth and techniques used) to support the conclusion of the case.

708

Report Writing

Use this field to determine if the employee followed applicable report writing procedures.

709

Case File Folder

Use this field to determine if the employee properly prepared and assembled the case file.

710

Tax Computation

Use this field to identify if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of tax as required .

711

Interest Computation

Use this field to identify if the employee correctly determined/computed the proposed or actual assessment(s) and/or abatement(s) of interest as required.

713

Proof of Claim Preparation

Use this field to identify if the employee reviewed tax account information, correctly determined the taxpayer's legal requirement for filing delinquent returns, secured the necessary information to compute the tax liability for any unfiled returns and accurately classified tax, penalty and interest in order to submit claims to collect taxes and returns in bankruptcy litigation

714

Request for Litigation Support

Use this field to identify if the employee communicated all relevant and necessary facts and assumptions relating to bankruptcy litigation to Area Counsel and/or the US Attorney.

715

AIS Systems Management

Use this field to identify if the employee resolved errors generated when using the various automated sub-systems of AIS which include Automated Discharge System (ADS), Plan Monitoring, and Electronic Proof of Claim (EPOC). .

716

Case Closing Actions

Use this field to identify if the actions taken to dispose of the case were consistent with the facts and circumstances of the case as reflected in the case file.

717

Advisory Systems Management

Use this field to assess how the employee manages automation systems.

719

Report Writing and Tax Computation

Use this field to measure if the examiner correctly determined/computed the proposed or actual assessment or abatement of tax using the applicable report writing procedures.

720

Electronic Case Management

Use this field to determine if the employee proficiently uses applications on IMS (or successor systems), utilizing automation and new technology, and timely reports computer and IMS problems, and implements corrective action or solutions.

721

Workpaper Document and Support Audit Conclusions

Use this attribute to measure if the examiner adequately documented examination activities and time charges throughout the audit on the activity record; appropriately prepared workpapers (including scope, depth, and techniques used) to support the conclusions reached in the case.

800

Customer Impact

Use this field to identify if the employee took the appropriate action to arrive at a correct and complete tax/case resolution with no material adverse impact on the customer.