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Part 4. Examining Process

Chapter 8. Technical Support (Exam)

Section 1. Organization and Responsibilities

4.8.1  Organization and Responsibilities

4.8.1.1  (10-01-2003)
Introduction

  1. The Technical Services staff provides guidelines to management and technical personnel for accomplishing the objectives of the Technical Services (TS) function. This chapter provides an overview of the responsibilities and the organizational structure of Technical Services.

4.8.1.1.1  (10-01-2003)
Purpose and Objectives

  1. Technical Services (Exam) will support Examination's objective to conduct, on a timely basis, quality examinations of each selected tax return to determine the correct tax liability by:

    1. properly analyzing Examination Quality Measurement System (EQMS) data to timely provide management with accurate information regarding Examination quality;

    2. reviewing a wide variety of cases that include special features such as bankruptcy, innocent spouse, Offers in Compromise based upon " Doubt as to Liability" or jeopardy/termination assessments;

    3. supporting quality improvement initiatives;

    4. managing and coordinating assigned programs in accordance with established guidelines;

    5. timely and accurately completing post-examination case requirements such as issuance of Statutory Notices of Deficiency, preparation of TEFRA letter packages and consideration of interest abatement claims;

    6. serving as a liaison for Counsel and Appeals, and

    7. providing technical assistance to office, field and management personnel.

4.8.1.2  (10-01-2003)
Organizational Structure

  1. The organizational structure of TS varies with the size of the area, responsibilities, and volume of work. Typically, staffs include a Group Manager, Examination(who reports to the Technical Services Territory Manager), section chief(s), technical personnel, and supporting clerical staff.

  2. Staffs may be consolidated to support more than one area.

  3. At Headquarter's direction, specific area Technical Services staffs will be identified as "key" or "centralized " areas to perform responsibilities for specified areas.

4.8.1.3  (10-01-2003)
Area Review Management Responsibilities

  1. TS management is responsible for the quality of TS services provided to the area’s Compliance (Exam) function. Managers must properly manage resources, identify and respond to needs for technical assistance and support, and analyze and provide feedback regarding EQMS results. TS management also supports and participates in quality improvement initiatives.

4.8.1.3.1  (10-01-2003)
Additional References

  1. Refer to IRM 1.4.40, SB/SE Field Compliance Examination Manager's Handbook, for additional guidance.

4.8.1.4  (10-01-2003)
Reviewer Responsibilities

  1. Reviewers are responsible for the review of selected examinations conducted by examiners within the Examination function and post-examination processing of closed special feature cases. Assignments also include preparing analysis for management, preparing statutory notices of deficiency and assigned program coordination.

4.8.1.4.1  (10-01-2003)
Case Reviews

  1. Case reviews are conducted to evaluate case quality and examination processing requirements. Some areas utilize reviewers to conduct reviews of both in-process and closed cases. Case reviews include:

    1. determining the scope of the review, evaluating case documents to support the examiner’s conclusions, deciding if technical conclusions are correct and ensuring proper completion of internal procedures;

    2. interpreting and evaluating the application of the Quality Standards;

    3. processing the case;

    4. documenting the review results; and

    5. providing feedback to both examiners and management to improve case quality.

4.8.1.4.2  (10-01-2003)
EQMS Case Reviews

  1. Refer to IRM 4.8.3, Examination Quality Measurement System, for a detailed explanation of the EQMS case review process.

4.8.1.5  (10-01-2003)
Reviewer Qualifications

  1. To accomplish TS objectives, reviewers are examiners who have demonstrated a comprehensive knowledge of accounting and auditing principles, tax law, IRS policies, and internal procedures. Reviewers must be objective and exercise independent judgment and individual initiative in the performance of their duties.

4.8.1.5.1  (10-01-2003)
Maintain Skills

  1. Reviewers are expected to acquire and maintain the technical and procedural knowledge necessary to effectively complete their assignments.

4.8.1.5.2  (10-01-2003)
Communication Skills

  1. Reviewers are expected to effectively communicate with other technical personnel, management, taxpayers and external customers when providing or obtaining information to timely resolve issues in the completion of their assignments.

4.8.1.5.3  (10-01-2003)
Position Description

  1. The Standard Position Descriptions and associated Reviewer Critical Elements include complete descriptions of expectations for reviewers.

    1. SB/SE-Tax Specialist Reviewer (GS–526–9), SPD No. 93763

    2. SB/SE-Revenue Agent Reviewer (GS–512–11), SPD No. 90294E

    3. SB/SE-Revenue Agent Reviewer (GS–512–12), SPD No. 90295E

    4. SB/SE and LMSB-Revenue Agent Reviewer (GS–512–13), SPD No. 91587

4.8.1.5.4  (10-01-2003)
Rotational Assignment

  1. The reviewer position may be a rotational assignment for 18–36 months.

4.8.1.6  (10-01-2003)
Time Reporting

  1. Technical Services accomplishments are separately identified in Table 37, Examination Program Monitoring. The accuracy of this report is dependent upon the proper identification of time charges and the Direct Examination Time, Second Segment Code, on Form 4502, Examination Technical Time Report.

4.8.1.6.1  (10-01-2003)
Case Review (641)

  1. CASE REVIEW (641) — time spent reviewing closed Examination cases. This includes reviews of EQMS sample cases, mandatory case reviews, and completion of post-examination procedures. In general, time expenditures associated with a specific Examination case closed from the group, are charged to this code. The only exceptions are cases in which other codes are identified.

  2. Reviewers should complete Form 9984, Examining Officer's Activity Record, or equivalent, whether or not actual time was charged. The activity record should be documented for all activity and included in the case file. The record could be useful under a variety of circumstances, e.g. cases are reassigned to another reviewer or interest abatement claims.

4.8.1.6.2  (10-01-2003)
Notice of Deficiency (643)

  1. NOTICE OF DEFICIENCY 90 DAY (643) — time spent preparing, reviewing, and signing notices of deficiency. This code also includes charges for the preliminary review of the case file, coordination with Area Counsel, and response to taxpayer inquiries.

4.8.1.6.3  (10-01-2003)
Coordinator Activity (644)

  1. COORDINATOR ACTIVITY (644) — time spent performing the following activities, except activities associated with programs identified elsewhere:

    1. Completing duties associated with assigned programs in which a specific closed case cannot be identified. Examples include attending coordination meetings, preparing reports, completing analysis, and any activity required for the proper management of the program.

    2. Preparing/presenting technical advice and assistance.

    3. Performing in-process evaluations of open Examination cases. This includes the actual review time and any time expenditures for activities that can be associated with the case review process.

    4. Preparing technical or procedural material for publication or distribution.

    5. Assisting management with specific studies or analysis.

4.8.1.6.4  (10-01-2003)
Interest Abatement (648)

  1. ABATEMENT OF INTEREST (648) — time spent to coordinate or work claims with respect to IRC § 6404, Abatement of Interest.

4.8.1.6.5  (10-01-2003)
TS Management (649)

  1. REVIEW MANAGEMENT (649) — time spent performing management duties as the Technical Services Territory Manager , or first-line TS manager, including persons acting in such capacities.

4.8.1.6.6  (10-01-2003)
Indirect (610)

  1. INDIRECT (610) — time spent performing technical responsibilities that cannot be associated with a specific case or program responsibility. Examples include attendance at group meetings or technical conferences (other than training) or reading technical material. Managers will not charge time to this code.

4.8.1.6.7  (10-01-2003)
Administrative Duties (730)

  1. ADMINISTRATIVE DUTIES (730) — time spent by technical personnel performing non-technical duties, such as coordinating the Savings Bonds campaign, preparing time reports and travel vouchers, and general housekeeping (moving, ordering supplies, etc.)

4.8.1.6.8  (10-01-2003)
Specific Programs

  1. SEPARATELY IDENTIFIED PROGRAM ACTIVITIES—time spent by technical personnel on programs separately monitored on Table 37. Examples include :

    • Taxpayer Advocate Service (TAS) coordination (671)

    • Offers in Compromise (720)

    • Innocent Spouse reviews (732)

    • Assistance to LMSB (733)

    • Assistance to W & I (811)

    • Trial Assistance (821)

    • Grand Jury (815-817)


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