- 5.13.4.1 Introduction
- 5.13.4.2 Header Fields
- 5.13.4.3 Attributes
- 5.13.4.4 Category One: Timeliness
- 5.13.4.5 Category Two: Professionalism
- 5.13.4.6 Category Three: Customer Accuracy
- 5.13.4.7 Category Four: Regulatory/Statutory Accuracy
- 5.13.4.8 Category Five: Procedural Accuracy
- 5.13.4.9 Managerial Review Attributes
-
This document describes Embedded Quality Review System (EQRS) and National Quality Review System (NQRS) review guidelines for Offer in Compromise Specialists. It is critical that collection offer personnel carefully and thoroughly document all activities taken and decisions made throughout the course of their investigations. Many parties need to access a case file to obtain a clear picture of case issues and actions which have been taken or planned. NQRS reviewers are one of these parties since a centralized review site relies exclusively upon the case file and history documentation to determine adherence to the NQRS attributes.
-
The EQRS/NQRS review guidelines are based on Collection Internal Revenue Manuals, handbooks, and other published Collection procedural guidelines. Developers relied heavily on the same published procedures in drafting specific EQRS/NQRS documentation guidance for Field Collection Offer in Compromise employees.
-
The Header Fields are arranged into four Header Screens:
-
Review Information Header Screen
-
Case Information Header Screen
-
Process Measures Header Screen
-
Special Use Header Screen
-
-
Review Information Header Screen will identify who, what, and when of the review.
-
Specialized Product Review Group (SPRG)
-
Reviewer Name
-
Employee Name
-
Review Category
-
Reviewer Type
-
Review Type
-
Review Date
-
1st Follow Up Date
-
Shared with Employee Date
-
-
The Case Information Header Screen is designed to capture specific information about the case being reviewed.
-
Taxpayer Name
-
TIN
-
Case Grade
-
Employee Grade
-
Case Type
-
Balance Due
-
Resolution Type
-
Closing Date
-
BOD Code
-
-
The Process Measures Header Screen is designed to capture information about processing time(s) for cases being reviewed.
-
Collection Assigned Date
-
Employee Assigned Date
-
First Attempted Contact Date
-
First Contact Date
-
Final CIS Completed Date
-
Offer Received Date
-
Offer Waiver Date
-
Date Forwarded to IAR
-
Date Returned from IAR
-
-
The Special Use Header Screen contains three fields which will only be used during special reviews required by either local or headquarters management.
-
National Use
-
Local Use
-
HQ Tracking
-
-
The attributes along with their operational definitions are listed in this document. The latest revision of the Field Compliance Embedded Quality Field Collection Offer in Compromise (OIC) Job Aid (document 12360) is the companion document to be used by reviewers. The Job Aid is structured to provide the essential information needed to rate each attribute during a case review. Each attribute in the Job Aid includes Critical Job Element (CJE) linkage, the operational definition, the job aid definition, points to consider, a rating guide explanation, reason codes, IRM references, and examples.
-
This handbook is intended only as an aid to effective case documentation as it relates to EQRS/NQRS attributes. It is not a substitute for Collection IRMs and Handbooks which outline the required actions that are tracked by EQRS/NQRS case reviews. It must not be cited as an authority for taking specific collection actions; those can be based only on the official procedural guidelines.
-
There are five categories of attributes that are used by both NQRS reviewers and field offer managers in the EQRS process; these are Timeliness, Professionalism, Customer Accuracy, Regulatory/Statutory Accuracy, and Procedural Accuracy. The aspects are grouped in order to produce summary reports that focus on these specific areas of offer specialists' performance. Managers use two attributes which are not used by NQRS that are contained in 5.13.4.9 below.
-
Four attributes fall within the Timeliness category.
-
Operational Definition - Use this field to determine if the Offer Specialist (OS) completed an initial analysis and took necessary initial actions within established timeframes of the date of the receipt of the OIC case by an OS.
-
Operational Definition - Use this field to identify if the employee took timely follow-up actions when the taxpayer failed to meet established deadlines.
-
Operational Definition - 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.
-
There are six attributes in the Professionalism category.
-
Operational Definition – Use this field to determine if the employee clearly communicated to the taxpayer a specific date for required action(s).
-
Operational Definition - Use this field to determine if the employee clearly communicated expectations to the taxpayer.
-
Operational Definition –Use this field to determine if the employee clearly communicated the possible consequences if the taxpayer fails to comply with the employee request.
-
Operational Definition - Use this field to determine if problem solving and analytical skills were used, taking into consideration the customer’s point of view, when attempting to reach successful resolution to issues/case.
-
Operational Definition - Use this field to identify whether all correspondence/documentation is businesslike and professional in tone, appearance and content.
-
There is one attribute in the Customer Accuracy category.
-
There are two attributes in the Regulatory/Statutory Accuracy category.
-
Operational Definition –Use this field to determine if the employee protected the confidentiality of the taxpayer and/or taxpayer information.
-
There are eleven attributes in the Procedural Accuracy category.
-
Operational Definition – Use this field to determine if the OS completed an initial analysis and took appropriate actions upon receipt of the offer case assignment.
-
Operational Definition - Use this field to identify if the employee verified full compliance through appropriate research or other means such as inspection, inquiry, etc. as appropriate.
-
Operational Definition - Use this field to identify if the employee followed appropriate lien determination/filing procedures
-
Operational Definition - Use this field to identify if the employee properly evaluated the thoroughness and accuracy of the financial information secured.
-
Operational Definition - Use this field to identify if the employee determined the taxpayer’s ability to pay.
-
Operational Definition - Use this field to determine if the OS appropriately initiated a courtesy investigation (OI).
-
Operational Definition - Use this field to determine if an ETA/DCSC offer was properly considered when the OS has determined that the TP does no qualify for consideration under Doubt as Liability (DATL) or Doubt as to Collectibility (DATC)
-
Operational Definition - Use this field to determine if appropriate approvals were secured based on the type of closure.
-
Operational Definition - 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.
-
Operational Definition - 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.
-
There are two attributes that are used only in managerial reviews and do not apply to NQRS.
-
Operational Definition – Use this field to determine if the employee considered and resolved inventory management issues within established guidelines.