Section 1204 Quarterly Certification Requirements

Section 1204(a) prohibits the use of ROTERs to evaluate employees or to impose or suggest production quotas for those employees.

Section 1204(c) requires each appropriate supervisor to certify quarterly whether or not tax enforcement results were used in a manner prohibited by Section 1204(a).

The HCO develops and issues certification guidance to Section 1204 program managers and updates the quarterly certification process as necessary. The quarterly certification is completed through the ITM system.

Managers assess their compliance with Section 1204 requirements during their quarterly certification reviews.

The Section 1204 managers required to complete the quarterly certification include:

Heads of business units

Appropriate supervisors

Next level managers, those between the front-line manager and appropriate supervisor

Front line managers

Acting managers

Acting supervisors

The IRS business units required to submit managers' quarterly self-certifications include:

Appeals

CI

LB&I

SB/SE

TAS

TE/GE

W&I

For the quarterly certification process, the above listed IRS business units determine whether:

Section 1204 activities are performed in their organization.

Section 1204 activity guidance or direction is required and has been provided.

Organizations involved in Section 1204 activities or in providing guidance and direction for these activities follow the required quarterly Section 1204 certification process and identify/update Section 1204 appropriate supervisors.

The business units are responsible for Section 1204 program implementation in their respective areas. Section 1204 program managers and coordinators in each Section 1204 business organization are available to provide guidance to managers regarding Section 1204 issues, including the certification process.

Organizations that are not involved with Section 1204 activities (non-Section 1204 organizations) maintain an awareness of Section 1204 requirements through the retention standard and compliance with Section 1204(b); however, non-Section 1204 organizations do not submit quarterly certifications or participate in the HCO Independent Review. The retention standard appears on all performance documents and is acknowledged at the beginning of the performance period. At the end of the performance period, non-Section 1204 managers and employees are rated as "Not Applicable."

During the first quarter of each fiscal year, quarterly throughout the year, as part of the certification process, and when staffing changes occur, business units designated as Section 1204 re-evaluate the status of their organization to:

Identify the subordinate organizations where Section 1204 activity takes place.

Review HR Connect and verify that Section 1204 managers and employees are identified with the Section 1204 indicator.