Section 1. Embedded Quality Collection Field Organizations Administrative Guidelines

(1) This transmits revised IRM 5.13.1, Collection Quality Measurement, Embedded Quality Collection Field Organizations Administrative Guidelines.

(1) IRM 5.13.1.1.3 is revised to update Collections Quality role in consistency reviews conducted by the Field Organization.

(2) IRM 5.13.1.1.4 and IRM 5.13.1.6 are revised to include timeliness as a part of the Field Quality Manager’s reviews.

(3) IRM 5.13.1.1.6 is updated to include acronyms now a part of the Exhibits.

(4) IRM 5.13.1.2 is revised to define header and attribute Operational Definitions.

(5) IRM 5.13.1.4 is revised to include procedures for IRM updates.

(6) IRM 5.13.1.9 is revised to include Field Quality Manager timeframes.

(7) IRM 5.13.1.9.1 is revised to update the procedures of the Field Collection sample and unreviewable cases.

(8) IRM 5.13.1.9.2 is revised to update the procedures of the Field OIC sample.

(9) IRM 5.13.1.9.4 is revised to update the procedures for unreviewable Field Insolvency sample cases.

(10) IRM 5.13.1.9.5 is revised to update procedures for case transmittals.

(11) Exhibit 5.13.1-1 added to show Field EQRS Headers and their operational definitions.

(12) Exhibit 5.13.1-2 added to show Field NQRS Headers and their operational definitions.

(13) Exhibit 5.13.1-3 added to show Field EQRS Attributes and their operational definitions.

(14) Exhibit 5.13.1-4 added to show Field NQRS Attributes and their operational definitions.

(15) Editorial changes have been made throughout

Richard Goldstein Director, Quality and Technical Support Small Business/Self-Employed

Overview. Embedded Quality is the system used by Field Collection, Specialty Collection - Insolvency and Specialty Collection - Offers in Compromise for their Embedded Quality Review Program.

Purpose. This section provides procedures for Collection’s field organizations’ Embedded Quality program level reviews as well as front-line manager evaluative employee reviews of:

Field Collection (FC)

Advisory

Property Appraisal and Liquidation Specialist (PALS)

Field Offer in Compromise (OIC)

Field Insolvency

Audience. The audience is Revenue Officer Reviewers in Field Quality and managers in Collection’s field organizations.

Policy Owner. The Director, Quality and Technical Support, is responsible for the policies related to the Embedded Quality Review Program used in Collection’s field programs.

Program Owner. The Program owner is Quality and Technical Support, Collection Quality, Field Quality, an organization within the SB/SE Division.

Primary Stakeholders. The primary stakeholders are Quality and Technical Support, Collection Quality, Field Quality and Collection’s field programs.

Program Goals. The program goals of Embedded Quality are to provide a practical and accurate method of assessing organizational performance in support of the Balanced Measures objectives as well as assessing and documenting individual employee performance.

Embedded Quality was developed as a practical method of supporting Balanced Measures objectives. Organizational performance is evaluated by Field Quality using attributes that identify actions that move cases towards closure through appropriate and timely case activity. The attributes provide a link between individual performance and organizational goals and are used by both managers and Field Quality reviewers to assess significant case actions.

The requirement for an organizational measure of quality for the IRS was established under Title 26 CFR 801, Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service, as part of the Restructuring and Reform Act of 1998 (RRA 98).

Title 26 CFR 801.6(b) states that quality measures focus on whether IRS personnel:

Devoted an appropriate amount of time to a matter,

Properly analyzed the facts of the situation,

Complied with statutory, regulatory and IRS procedures,

Took timely actions, and

Provided adequate notification and made required contacts with taxpayers.

Specific measurement criteria, referred to as attributes, are contained in the Embedded Quality Job Aid for each Collection field program, and are used to evaluate the quality of case work.

The use of the Embedded Quality System in Collection’s field programs was established via a Letter of Understanding between the National Treasury Employees Union, management representatives of the SB/SE Division, and the Human Capital Office, Division of Workplace Relations dated January 17, 2007 and has subsequently been incorporated into Article 12 of the National Agreement.

Headquarters Collection provides corporate wide guidance, coordination, and support on all aspects of the collection process.

Quality and Technical Support (QTS) provides unbiased administration of the Embedded Quality program, including the Embedded Quality Review System and the National Quality Review System for both Campus and Field Collection functions with an enterprise objective to measure performance. By design, it is independent from other Collection functions to ensure impartiality and maintain data integrity. QTS regularly interacts with the Collection Field function headquarters’ business owners and operations to work quality issues including:

Providing oversight and coordination of the Collection Embedded Quality (EQ) Programs.

Monitoring EQ program adherence including proper coding of reviews and all aspects of the sampling process.

Sponsoring discussions to identify trends and issuing guidance and direction to correct defects in casework.

Maintaining the EQ system.

Updating EQ tools including job aids, system fields, and attribute definitions.

Establishing procedures and providing support for attribute coding for Campus Collection and Field Quality reviews.

The Collection Quality Program Manager is primarily responsible for:

Coordination with Technology Solutions and Information Technology to maintain the current EQ systems, as well as to identify, develop, and deliver future enhancements,

Maintenance of EQ Job Aids and technical reference materials to ensure they accurately reflect current law, policy, and procedure,

Coordination with other SB/SE quality program managers to issue consistent guidance and development of training material,

Coordination with Technology Solutions to establish guidelines for accessing and monitoring the system to ensure that appropriate access privileges and security levels are maintained,

Providing EQ data and analysis to identify factors influencing EQ scores,

Providing improvement recommendations to the collection field programs,

Providing EQ data and/or analysis to other internal and/or external stake holders on a recurring and ad hoc basis,

Developing the annual Field Quality sampling plans for each collection field program,

Establishing baselines used to measure, monitor, and improve manager and reviewer accuracy and consistency to ensure the accuracy and consistency of EQ data,

Development of EQ training, briefings and outreach materials and deliver training classes, briefings and presentations in coordination with Leadership, Education and Delivery Services Division and other stakeholders,

Providing EQ user support for the collection field programs and other stakeholders,

Maintenance of the collection field programs portion of the EQ website,

Coordinating the issues resolution process with Area coordinators and other stakeholders and maintaining the Issues Log on the EQ website, and

Establishing and maintaining the consistency review process.

The Field Quality Review Group Manager is primarily responsible for:

Providing input during the attribute development process,

Adhering to the annual Field Quality sample plan,

Ensuring that a system is followed for selecting a representative number of cases from each Specialized Product Review Group (SPRG) where appropriate,

Ensuring that Field Quality reviewers understand and adhere to EQ and Field Quality program changes,

Coordinating with Headquarters Collection on the development of attributes and requirements for specialty reviews,

Providing a quarterly report of all specialty reviews completed with an accounting of time and resources expended,

Monitoring volumes of cases provided for Field Quality review and identifying shortages,

Contacting the responsible function to determine the reason for any shortages and assisting in resolution,

Providing a regular systemic approach to measurement and monitoring of review consistency,

Ensuring the accuracy of all information input on NQRS reviews and correcting header information as necessary,

Utilizing the EQ Issues Log to submit all concerns regarding attribute interpretation, and

Securing approval/concurrence from Collection Policy and the Collection Quality Program Office via the Issues Log prior to implementing any changes in attribute interpretation.

Field Quality reviewers are primarily responsible for:

Reviewing cases using the appropriate EQ Job Aid,

Reviewing cases using the appropriate IRM revision,

Correct usage of reason codes,

Clear narrative comments with IRM references as appropriate,

Timely and accurate input of header and review data, and

Elevation of potential conflicts in the IRM and the Job Aid to their manager.

Collection Quality Senior Program Analysts are primarily responsible for:

Coordinating with Technology Solutions and Information Technology to maintain the current EQ systems, as well as to identify, develop, and deliver future enhancements,

Maintaining EQ technical reference materials and ensuring they accurately reflect current law, policy, and procedure,

Providing analysis to identify factors influencing EQ scores,

Providing improvement recommendations to the collection field operations,

Providing EQ data and/or analysis to other internal and/or external stake holders on a recurring and ad hoc basis,

Developing annual Field Quality NQRS sampling plans for each collection field program,

Establishing baselines to use to measure, monitor, and improve reviewer accuracy and consistency,

Developing and delivering EQ training materials and classes in coordination with Leadership, Education and Delivery Services Division and other stakeholders, and

Maintaining the collection field programs portion of the EQ website and EQ Issues Log.

Collection Policy is primarily responsible for:

Monitoring EQ Job Aids and training materials for consistency with the IRM and other guidelines,

Resolving inconsistencies in IRM interpretation, and

Responding to policy issues raised by field and Collection Quality staff.

The Collection field organizations Area Offices are primarily responsible for:

Assuring that NQRS data are used as measures of organizational quality and not to evaluate individual employees,

Analyzing NQRS results, determining the factors that influence them, and providing a consistent means of addressing quality improvement goals (e.g., periodic training on problem areas or renewed emphasis on the use of correct procedural guidelines),

Ensuring that territory managers correctly use the consistency review process outlined in IRM 5.13.1.5.3, and required in IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid,IRM 1.4.51, Resource Guide for Managers, Insolvency, IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program, IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid, and

Encouraging territory managers to perform “mirror” reviews of cases which group managers (GM) have reviewed to assess the accuracy of the GM’s EQ attribute ratings and effectiveness of the feedback given to employees as described in IRM 1.4.50.13.5.2, Commonly Selected Review Components.

Field Collection, Advisory, Insolvency, and Offer-in-Compromise territory managers are primarily responsible for ensuring EQ consistency reviews are conducted at least annually. The primary purpose of these reviews is to promote consistent application of the EQ attributes. Collection Field Quality will lend assistance when available for coding disagreements during the EQ consistency review meeting(s). To aid in the consistency review process, territory managers will:

Provide group managers with a sanitized case for review. Each manager will then independently rate the revenue officer performance for each of the applicable EQ attributes and enter the ratings in the EQ training database or the Survey Manager website.

Compile the ratings and meet with the group managers to discuss any areas of inconsistency in the attribute ratings. See:

IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid

IRM 1.4.51, Resource Guide for Managers, Insolvency

IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program

IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid

Operations Support, Technology Solutions will provide core information technology management and support services to the Collection Quality program, including:

Ensuring compliance with Federal Information Security Management Act (FISMA),

Managing unified work requests (UWR),

Leading the development of enhanced data and computer security process and controls,

Data call coordination,

Knowledge Incident/Problem Service Asset Management (KISAM) coordination,

Information technology administrative duties, to include processing BEARS requests,

EQ Systems matrix management, and

End user support including training materials and SB/SE Requests for Organizational Changes (S-ROC) activities to maintain the EQRS and NQRS programs.

Program Reports.

Information from completed Field Quality reviews will be compiled electronically and available on the NQRS “Reports” tab. This will comprise the official record of Field Quality’s NQRS results.

The design and format of NQRS reports will be determined by the Collection Quality Program Manager. Levels of access to NQRS reports and data will be defined by headquarters based on established guidelines.

Managers can request access to NQRS reports through a BEARS request..

Program Effectiveness. To ensure the accuracy and timeliness of Field Quality’s reviews, and to ensure the reviewer’s accuracy, consistency and timeliness, the Field Quality manager conducts periodic consistency reviews, time utilization reviews, and DCI reviews. The Collection Quality Program Manager conducts operational reviews of Field Quality’s program. In addition, Senior Program Analysts conduct accuracy reviews of reviewers work to ensure accuracy and Collection Policy performs program reviews of the Collection Quality program.

EQ is comprised of two distinct systems (EQRS and NQRS). EQRS is used by FC, Advisory, PALS, OIC and Insolvency managers to evaluate and document employee performance. NQRS is used by Field Quality reviewers to document case reviews conducted to assess the organizational performance.

Access to the EQRS and NQRS systems are controlled following standard access guidelines through BEARS..

Access to EQRS and NQRS data and reports is controlled based on the user’s assigned permission level, assigned function and assigned organization. System coordinators are responsible for assigning users to the appropriate permission level based on the user’s role in the organization. Users are only given privileges that are required for the user to perform their job. Users do not have access to security and other functions/features that require elevated privileges.

The EQ system checks information inputs for accuracy and completeness. The application enforces input controls to ensure data accuracy and drop downs lists are used as much as possible to restrict users from typing invalid information. The system displays an error message if invalid data is input into the system. The application prompts and restricts the user if the input is required in a field before proceeding.

Security controls are tested annually during the Federal Information Security Management Act (FISMA) Annual Security Controls Assessment (ASCA).

EQRS and NQRS users are required to follow the system procedures and guidance contained in the Embedded Quality User Guide, available on the Embedded Quality Knowledge Base located in the Embedded Quality Field System Information knowledge book at:https://portal.ds.irsnet.gov/sites/vl115/pages/default.aspx

Managers are required to follow program management procedures and controls addressed in:

IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid

IRM 1.4.51, Resource Guide for Managers, Insolvency

IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program

IRM 1.4.53,

This table lists commonly used acronyms and their definitions:

Acronym

Definition

AC

Action Code

AdProt

Adequate Protection

AIS

Automated Insolvency System

AOIC

Automated Offer in Compromise

APP

Application

ASED

Assessment Statute Expiration Date

ATAT

Abusive Tax Avoidance Transaction(s)

BEARS

Business Entitlement Access Request System

BMF

Business Master File

BOD

Business Operating Division

CAF

Centralized Authorization File

CCL

Conditional Commitment Letter

CCP

Centralized Case Processing

CERT

Certificate

CIO

Centralized Insolvency Operation

CIS

Collection Information Statement

CJE

Critical Job Elements

CLA

Case Level Activities

COIC

Centralized Offer in Compromise

CP

Computer Paragraph

CSED

Collection Statute Expiration Date

DCI

Data Collection Instrument

EIN

Employer Identification Number

EQ

Embedded Quality

EQRS

Embedded Quality Review System

ETA

Estate Tax Attorney

FC

Field Collection

GM

Group Manager

ICS

Integrated Collection System

IRM

Internal Revenue Manual

MOIC

Monitoring Offer in Compromise

NFTL

Notice of Federal Tax Lien

NQRS

National Quality Review System

OI

Other Investigation

OIC

Offer in Compromise

PALS

Property Appraisal and Liquidation Specialist

POC

Proof of Claim

QTS

Quality and Technical Support

RO

Revenue Officer

SB/SE

Small Business/Self Employed

SPRG

Specialized Product Review Group

TE

Tax Examiner

TFRP

Trust Fund Recovery Penalty

Additional information and guidance on completing Embedded Quality reviews can be found in the following documents:

Document 12359, Embedded Quality Job Aid Field Collection

Document 12360, Embedded Quality Job Aid Offer in Compromise

Document 12656, Embedded Quality Job Aid Specialty Collection -Insolvency

Document 12739, Embedded Quality Job Aid Advisory Lien Core

Document 12741, Embedded Quality Job Aid Advisory Estates

Document 12744, Embedded Quality Job Aid Property Appraisal and Liquidation Specialist

Document 12746, Embedded Quality Job Aid Advisory Litigation

Document 13136, Embedded Quality Job Aid Advisory Tax Examiner Job Aid

Document 13346, Embedded Quality Job Aid Advisory Restitution Based Assessments

The Quality Review process provides a method to monitor, measure, and improve the quality of work. Quality Review data is used to provide quality statistics for the Service's Business Results portion of the Balanced Measures, and/or to identify trends, problem areas, training needs, and opportunities for process improvement.

The Embedded Quality (EQ) effort is a way of doing business that builds commitment and capability among all individuals to continually improve customer service, employee satisfaction, and business results. The EQ effort is based on three components:

Improving the way quality is measured, calculated, and reported

Creating accountability by connecting employee reviews to quality measurements in a way that enables managers and employees to act on the results

Improving the design and deployment of the quality resources dedicated to review, analysis, and improvement

Customer Accuracy: measures whether the customer was provided a complete and correct tax resolution without negative impact.

Regulatory Accuracy: measures the adherence to statutory/regulatory process requirements.

Procedural Accuracy: measures adherence to non-statutory/non-regulatory internal process requirements.

Professionalism: addresses quality measurements that promote a positive image of the Service by using effective communication techniques.

Timeliness: measures the resolution of issues in the most efficient manner.

There are two types of definitions for header and attribute fields - the operational definition and the job aid definition. The operational definition is the general definition and cannot be changed. The job aid definition is specific to the Specialized Product Review Groups (SPRG). The header and attribute operational definitions are shown in Exhibits 5.13.1-1 through 5.13.1-4. The specific job aid definition is located in the appropriate SPRG Quality Job Aid.

The Collection field organization’s Embedded Quality reviews are divided into three Functions: Collection, Advisory, and Insolvency. The reviews are further divided into Specialized Product Review Groups (SPRG), which identifies the program area in which reviews are conducted. There are 16 SPRGs used in Collection field operation reviews

Function:

SPRG:

Reviewed by Field Quality:

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

The Insolvency Chapter 11 & 12 SPRG is shown as Chapter 9/11/12/15 on EQRS. In addition to the review of Chapter 9, 11, 12, and 15 cases, the SPRG includes Receiverships and Assignment on EQRS. To conduct a review of a Receivership or Assignment, select either" Receiverships" or "Assignment (ABC)" as the case type on the EQRS Case Information screen.

EQ is comprised of two distinct systems (EQRS and NQRS). EQRS is used by FC, Advisory, PALS, OIC and Insolvency managers to complete all case reviews for revenue officers, advisors, bankruptcy specialists, PALS, tax examiners, and OIC specialists. The system provides a structured context for evaluating employee performance and creating related documentation. NQRS is used by Field Quality reviewers to review a sample of closed Collection field program cases to provide an independent organizational performance assessment from which management may draw inferences regarding overall case quality for a given operational segment.

Under EQ, Collection managers use many of the same quality attributes for employee case reviews that the Field Quality staff uses to assess organizational quality. It is important that all users apply the review guidelines as consistently as possible. Additional guidance for using EQ attributes is contained in Job Aids for each Collection program. Copies can be accessed electronically on your specific programs Collection Quality Knowledge Book: https://portal.ds.irsnet.gov/sites/vl115/pages/default.aspx

The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. Field Quality’s reviews on NQRS include attributes to assess whether the employee appropriately provided and protected the taxpayer’s rights, to include the rights contained in the TBOR. For more information on TBOR, see IRC 7803(a)(3) and the TBOR website at: https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx

The EQ managerial review process using EQRS to assess employee performance creates accountability by connecting employee reviews to the balanced measures. Managers use the system to document and track employee performance and training needs. Managers document employee performance and provide the employee feedback using the Employee Feedback Report on EQRS. Data from the managerial reviews is entered into the EQRS, which maps to the employee's Critical Job Elements and Aspects.

The objective of managerial reviews, which are prepared on EQRS, is to measure and document employee performance. Managerial review data can also be used to:

Track employee performance and provide input into employee appraisals,

Identify training needs for individual employees and for groups of employees, and

Assist in workload planning.

Managerial reviews are performed independently from Field Quality reviews. Field Quality review results are never used for evaluation of individual employees.

Field Quality’s reviews on NQRS are designed to monitor crucial aspects of organizational performance. The quality of completed Collection case work is an important business result contributing to a balanced system of measures. Closed Collection case files are reviewed to measure organizational performance in the five EQ measurement categories.

The national quality reviews are completed by Field Quality reviewers utilizing NQRS. The review data is compiled using a Data Collection Instrument (DCI). The data from the national quality reviews is entered into NQRS, then rolled up to provide the business results for the Balanced Measures.

The objective of Field Quality reviews is to create quality review data used by management to provide a basis for measuring and improving program effectiveness by identifying:

Defects resulting from employee or systemic action(s) or inaction(s),

Reason(s) for defect occurrence,

Drivers of Customer Accuracy,

Defect trends, and

Recommendations for corrective action.

A way to ensure a corrective action or quality improvement initiative was effective,

A vehicle for input to balanced measures, and

Assistance to management in efforts to improve quality.

Managerial review data may also be used by management for some or all of the purposes listed above.

Field Quality’s reviews on NQRS are not a substitute for first-line managerial review responsibilities. They are a tool for executive and senior managers to use in determining strengths and weaknesses in the quality of work performed in Collection operations.

Quality defects related to IRM or procedural changes will be charged ten business days after the SERP posting date of the IRM update/change. During the ten business day grace period, national analysts will code "Y" if either the former or new procedure is followed. Informational feedback from national reviews will be shared with functional areas prior to the tenth day.

Procedural changes include interim guidance memoranda (IGM) or IRM procedural updates (IPU).

Field Quality’s NQRS review results at the National and Area levels are statistically valid, reliable and precise measurements of the overall quality of casework completed by FC. Territory level FC results are statistically valid and reliable, although less precise. Statistically precision at the Territory level varies based on the number of closed cases, attribute applicability and pass rates. Field Quality’s OIC, Advisory and Insolvency NQRS review results are statistically valid, reliable and precise at the National level. OIC, Advisory and Insolvency results stratified to any lower organizational segment are not precise measurements of the quality of case work at those levels. Management should view such stratifications as indicators and rely on them only to the extent that they are confirmed by other reliable management measures of quality. Area, Territory, and Headquarters management should use quality review findings to help identify problems that require organizational changes in such areas as procedures, organization, and training.

Field Quality reviews are performed on most types of cases closed by Field Collection (FC), Offer in Compromise (OIC), and Field Insolvency as well as certain types of work performed by the Advisory function.

Case types include:

Balance due,

Delinquent return,

Combination (balance due and delinquent return),

FTD alerts,

Cases closed to Insolvency from Field Collection,

Other Investigations (OI),

Offer-in-Compromise (OIC) cases,

Chapter 7, 11, 12, and 13 Bankruptcy cases worked in Insolvency, and

Notice of Federal Tax Lien discharge, subordination, and withdrawal requests worked in Advisory.

In addition to the mandatory review items, additional operational review items may be added at the request of national, area, or territory managers to measure adherence to new procedures or other areas of concern. Findings in connection with operational, optional, ad hoc, and supplemental reviews will not be reflected in regular NQRS reports, but will be transmitted to the requesting organization in a manner defined at the time of the request.

Requests for additional discretionary items must be made in writing through the Collection Quality Program Manager, who will consult with Field Quality review group management to determine how the requested item(s) might be added consistent with IRM 1.5.2, Uses of Section 1204 Statistics, and review staffing constraints.

As the designated measure of Collection field organization’s quality, Field Quality’s case reviews on NQRS are an integral component of the service-wide Balanced Measures effort. This is the highest priority for all Field Quality staff members.

Field Quality managers should make every effort to ensure that reviews are performed timely and accurately and that review standards are applied consistently. Managers will conduct time utilization reviews, DCI reviews, and consistency reviews at least quarterly to promote timeliness and accuracy. Results of these reviews should be maintained and periodically evaluated. If problems with certain review items persist, they should be reported to the Collection Quality Senior Program Analyst for an analysis and discussion of potential issues raised. If the cause is determined to be a lack of clarity in the required review procedures, the Collection Quality Senior Program Analyst will work with Field Quality management to explain or revise the procedure. No changes to review procedures should be made without concurrence by the Collection Quality Senior Program Analyst. The Collection Quality Senior Program Analyst will provide updated review procedures to NQRS and EQRS users.

Field Quality review data should be entered to the NQRS system as the review is being completed to promote reliability. Published standards must be followed by reviewers so quality review customers will know how closed cases are evaluated. If a potential problem with an EQ attribute is identified, it should be submitted to the Collection Quality Senior Program Analyst via the EQ Issues Log. This will ensure that all EQ users have access to the information.

Information from completed Field Quality reviews will be compiled electronically and available on the NQRS “Reports” tab. This will comprise the official record of Field Quality’s NQRS results.

The design and format of NQRS reports will be determined by the Collection Quality Program Manager. Levels of access to NQRS reports and data will be defined by headquarters based on established guidelines.

Field Quality will maintain an inventory control system. This will facilitate an orderly flow of case files and supporting documents between Collection Case Processing (CCP), OIC groups, the Field Quality review group, the Field Quality reviewer, and the National Records Center (NRC).

After review, each paper case subjected to review will be annotated or stamped QR (Quality Reviewed) at the upper right hand corner of the case. Following the annotation or stamp the reviewer will enter the date of review. Closed Integrated Collection System (ICS) and Automated Insolvency System (AIS) cases will contain an electronic notation that the case was accessed by Field Quality for NQRS review.

All closed paper Field Collection case files and associated ICS paper files that have been reviewed will be returned with a transmittal slip to the NRC for appropriate disposition.

All closed OIC paper case files with the disposition type of Accepted (01) that have been reviewed will be forwarded to the Memphis MOIC site with a transmittal slip for appropriate disposition.

All closed OIC paper case files with the disposition types of "Rejected (05)", Withdrawal (06)", and "Return (10)", that have been reviewed will be returned to the originating field OIC with a transmittal slip for appropriate disposition.

Closed paper case files should remain intact after they leave the revenue officer's possession. Dismantling, purging, or discarding documents from closed cases could negatively affect an individual employee's case if legal actions are brought against them.

For the Field Quality review to provide statistically reliable measurements, case samples must be consistently provided to the Field Quality review group on a regular schedule. The sample completion timeframes will be determined by the Field Quality Manager. The Field Collection and OIC sample lists are generated weekly and monthly for the Advisory and Insolvency functions. The number of cases selected will be determined annually by the Collection Quality Program Manager in consultation with Operation Support, Business Development, Research.

Collection Quality staff will pull Field Collection closed cases virtually on a weekly basis off of ICS. Randomly selected closed cases will be placed on a sample template. A hybrid sample of virtual and closed case files received in Philadelphia Centralized Case Processing (CCP) may be utilized at Collection Quality’s prerogative and agreement with Field Collection in the future.

The Collection Quality analyst will provide the Field Collection sample template with the selected ICS cases to the Field Quality manager on a weekly basis.

The randomly selected closed FC cases may be selected from any of the disposition types below. No specific number of cases is required from any category:

Full Pay (status 12),

Adjustment - Form 3870 (status 12 or 53),

Installment Agreement - Form 433D or Form 2159 (status 60),

Currently Not Collectible -Form 53,

Federal Tax Deposit Alerts,

Delinquent Return cases, and

Field cases closed to Insolvency or OIC.

Field Quality reviewers should not review cases that are considered "non-reviewable" for national quality review purposes. These are:

Cases with no case history or the history reflects no case actions,

A balance due case that is in status 26 or assigned to FC,

Cases in which the revenue officer took no action to resolve the case (for example, a case closed as CNC based on a prior CNC),

The later of the date of approval or last history entry is six months or more from the review date, or

There is a related case and there is not sufficient information to complete the review.

If a “non-reviewable” case as listed above is selected within the sample, the Field Quality Manager or Senior Analyst may approve a replacement case for review if available.

The OIC samples are based on a random selection of closed cases on AOIC Business Objects weekly.

Do not choose cases that are considered non-reviewable for national quality review purposes. These are:

Any case resolved by Appeals,

Cases closed over ninety days prior,

Open Cases,

Offers returned to taxpayers prior to assignment to an offer specialist,

Offers terminated due to taxpayer demise, or

Offer modification.

The OIC sample lists will be prepared weekly and forwarded to the NQRS Field Quality manager by secure e-mail.

There will be separate OIC sample lists for both Campuses (Brookhaven and Memphis) and the two OIC Field Territories.

ICS generates a sample listing at the end of each reporting month. Any deviation from the established selection process must be approved by the Collection Quality Program Manager in advance.

The Automated Insolvency System (AIS) database on Business Objects is used to generate a random sampling of Insolvency casework for Field Quality review.

At the beginning of each month, the Collection Quality Senior Program Analyst will generate a list of completed Field Insolvency cases for each of the four Field Insolvency Specialized Product Review Groups (SPRG).

Using a random number generator, the Collection Quality Senior Program Analyst will randomly select the cases to be reviewed and alternative cases from the population. The cases selected will be sufficient to meet the current sampling plan.

Certain cases are considered "non-reviewable" for national quality review purposes and should not be reviewed. These include:

Subsidiary and/or related cases of consolidated filings,

Cases closed without Field Insolvency action, or

Open cases assigned to Field Insolvency.

If such a case is selected as part of the monthly sample, substitute with an alternative case from the list.

Cases selected for review should be transmitted to their respective Field Quality review group, except for Insolvency and Advisory cases which are reviewed online.

Closed case files should remain intact after they leave the employee's possession. Dismantling, purging, or discarding documents from a case file could negatively affect an employee's case if legal actions are brought against them.

CCP will prepare and ship the hard copy cases for the FC sample if there is a hybrid sample as described in IRM 5.13.1.9.1. See IRM 5.4.13.9.5, Case Processing, General CCP Procedures, National Quality Review System (NQRS).

OIC groups will forward all closed cases on the sampling list to the appropriate Field Quality review group. Prepare a separate Form 3210, (Document Transmittal) to attach to the closed cases for each sampling list. Include the full paper case file, a copy of the case history, back-up documents, and the original OIC administrative file. See IRM 5.8, Offer in Compromise, for a description of required documentation on accepted OICs.

(EQRS) is the primary tool for documenting and providing employees feedback on case reviews. EQRS is used to review individual cases, but can also be used to review employee activity across multiple cases (i.e. time utilization, office/field observation, initial contact, etc.) by using the Targeted Review option.

Follow the attribute rating guidance in the EQ Job Aid for the particular Collection program area reviewed. The EQRS case reviews should serve to:

Assess the employee’s effectiveness in meeting the expectations established in their Critical Job Elements,

Determine the employee’s efficiency in carrying out the laws, procedures and policies of the Service,

Identify and address exemplary performance and performance problems,

Evaluate the employee’s ability to properly plan and schedule field, office, and telework activity,

Ensure the employee is taking timely and appropriate actions to bring the case to a prompt and proper resolution,

Provide the employee with timely, consistent and accurate feedback on their performance, and

Ensure the taxpayer’s rights have been observed, to include the rights delineated in the Taxpayer Bill of Rights (TBOR):

The right to be informed

The right to quality service

The right to pay no more than the correct amount of tax

The right to challenge the position of the Internal Revenue Service and be heard,

The right to appeal a decision of the Internal Revenue Service in an independent forum,

The right to finality

The right to privacy

The right to confidentiality

The right to retain representation, and

The right to a fair and just tax system

For additional information about TBOR, please see the TBOR Frequently Asked Questions page at: https://irssource.web.irs.gov/Lists/General%20News/DispItemForm.aspx?ID=126.

The EQRS Individual Feedback Report provides a record of rating and the case summary and narrative comment entries may serve as a basis for the employee performance reviews. Providing positive and constructive feedback to the employee is essential to maintaining and improving the performance of each employee. The attributes linked to the employees’ Critical Job Elements (CJE) and are written to a "meets" standard of a CJE aspect. When an attribute is rated, a pop-up screen provides a narrative comment screen used to provide the employee feedback addressing the noteworthy actions rated in the attribute and supporting the attribute rating. Managers must also provide a summary of the employee’s performance in the "Case Summary" section of the Employee Feedback Report.

For additional information on the case review process and providing employee feedback, please see:

IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid.

IRM 1.4.51, Resource Guide for Managers, Insolvency.

IRM 1.4.52, Offer in Compromise Manager's Resource Guide - Field Program.

IRM 1.4.53, Advisory and Property Appraisal and Liquidation Specialist Group Manager Operational Aid.

Document 12359, Embedded Quality Job Aid Field Collection

Document 12360, Embedded Quality Job Aid Offer in Compromise

Document 12656, Embedded Quality Job Aid Specialty Collection -Insolvency

Document 12739, Embedded Quality Job Aid Advisory Lien Core

Document 12741, Embedded Quality Job Aid Advisory Estates

Document 12744, Embedded Quality Job Aid Property Appraisal and Liquidation Specialist

Document 12746, Embedded Quality Job Aid Advisory Litigation

Document 13136, Embedded Quality Job Aid Advisory Tax Examiner Job Aid

Document 13346, Embedded Quality Job Aid Advisory Restitution Based Assessments

Collection Embedded Quality Knowledge Base website:https://portal.ds.irsnet.gov/sites/vl115/pages/default.aspx

Taxpayer Bill of Rights website: https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx

The table below includes all Field EQRS header fields. Header Fields specific to various programs can be found in the specified program’s Quality Job Aid. The header numbers may not all appear in numeric order due to group.

EQRS Headers

Header Number

Header Name

Header Description

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.

The table below includes all Field NQRS header fields. Header Fields specific to various programs can be found in the specified program’s Quality Job Aid. The header numbers may not all appear in numeric order due to group.

NQRS Headers

Header Number

Header Name

Header Description

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