Field EQRS — Internal Revenue Manual Part 5. Collecting

The table below includes all Field EQRS attributes. Attributes specific to various programs can be found in the specified program’s Quality Job Aid.

EQRS Attributes

Attribute Number

Attribute Name

Attribute Description

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

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

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.