IRS Extends Pilot for Paperless Collection Appeals Program
AP-08-0913-0004
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-24992
- Tax Analysts Electronic Citation2013 TNT 210-22
September 30, 2013
Expiration Date: 04/01/2014
Affected IRM: 8.24.1
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:
Extension of Paperless Collection
Appeals Program (CAP) Pilot
This memorandum extends Interim Guidance AP-08-0713-02, Paperless Collection Appeals Program (CAP) Pilot, which was issued on July 2, 2013. The Paperless CAP Pilot participants will continue to work CAP cases through exclusive electronic means. This pilot will continue to include 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) will also remain 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 October 1, 2013.
Contact: If you have any questions, please contact Appeals Senior Program Analyst John Gonzalez.
Distribution:
Director, Policy, Quality and Case Support, Tax Policy and Procedure 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
Attachments
(1) Addendum -- Procedures
(2) Flowchart
(3) Flowchart Step-by-Step Addendum
* * * * *
Attachment 1 -- Interim Guidance
Addendum -- Procedures
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. Below are the steps and issues addressed for the implementation of the 100% Paperless CAP Pilot:
Step 1: Identify the CAP cases for the pilot (non-Field sourced cases)
Step 2: Identify the affected 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: Secure Response From Labor Relations Regarding De Minimus Impact
Step 7: 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).
1. 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.
2. Identify the Affected 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, Appeals & Processing Support
Memphis Campus Appeals Teams
Appeals Quality Measurement System
3. 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
4. Conferences Held Prior to the Pilot
Appeals Tax Policy and Procedure Collection & Processing (TPP C&P) held conferences with all affected organizations and discussed Exhibits 1 and 2 above.
5. Electronic Signatures
On 9/10/2012, TPP C&P 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.
6. De Minimus Impact
On 4/26/2013, TPP C&P received a response from Barry Howe, Embedded LR Analyst with Appeals Human Capital Programs, advising that 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.
7. Create a Paperless CAP Pilot SharePoint Site
Upon deployment of the Paperless CAP Pilot on July 15, 2013, a Paperless CAP link was created on the SharePoint site.
Pilot Extension
The CAP Paperless Pilot was deployed on July 15, 2013, and expires on September 30, 2013. The Pilot extension begins on October 1, 2013 and ends on April 1, 2014.
* * * * *
Attachment 2 -- Interim Guidance
Collection Appeals Program (CAP) -- 100% Paperless
(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.
* * * * *
Attachment 3 -- Interim Guidance
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
ACS/CSCO/AM CAP Coordinator (Point (Automated Collection System,
of Contact) via E-eFax Compliance Services Collection
Operations and Accounts
Management) use E-efax
(855-214-7525) to transmit CAPs to
Appeals.
2 Memphis APS cards in CAP, making Once CAPs are delivered via E-eFax
case ready for Appeals Teams to the Memphis APS group mailbox,
assignment they are carded in and forwarded
to a Campus Appeals Team in
Memphis.
3 Upon direction of ATM, secretary With the approval of the four
transmits CAP case to S/O via Campus Appeals Team ATMs in
encrypted email Memphis (one group 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 reaches case Should the S/O receive any
decision additional 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 ATM Upon case completion, S/Os will
via encrypted email for approval use encrypted email to forward the
CAP 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 approved Upon approval of the case
closing documents, are forwarded decision, the ATM will digitally
to APS via encrypted email sign the appropriate documents
(Closing letter and Form 5402) and
forward the entire case file via
encrypted email to APS.
7 APS performs closing actions on APS will make the necessary inputs
ACDS, proceeds to Step 8 and on ACDS upon receipt of the CAP
forwards case to AQMS if selected case closures. If a case is
for review selected for 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 review If the CAP case is selected for
AQMS review, a pop-up box will
appear as APS inputs the closing
data on ACDS.
7B APS uses encrypted email to As opposed to forwarding a paper
transmit the entire case, fie to AQMS, APS will use
including closing documents, to encrypted email to transmit the
designated AQMS reviewer entire case file to the designated
AQMS reviewer.
7C AQMS reviewer performs case review The AQMS reviewer will have access
to the same documents made
available to the assigned S/O.
7D Closed case is purged by AQMS, per AQMS will purge the CAP file, as
IRM requirement opposed to returning it to APS,
upon the conclusion of their
review.
8 APS sends the closing documents The closing documents will consist
via encrypted email to CAP of the Form 5402, Closing Letter
Coordinator and Appeals Case Memo (if
prepared).
9 Confirmation of receipt of the APS will verify the closing
encrypted email is received by APS documents were received by the
originating function through a
confirmation of receipt of the
encrypted email.
10 Closed case is purged by Appeals, Upon verification that the closing
per IRM requirement documents were received, the
closed case can be purged per the
IRM requirement.
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-24992
- Tax Analysts Electronic Citation2013 TNT 210-22