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IRS Extends Pilot for Paperless Collection Appeals Program

SEP. 30, 2013

AP-08-0913-0004

DATED SEP. 30, 2013
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Citations: AP-08-0913-0004

 

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.
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