- 1.4.40.8 Guiding and Evaluating Employees
- 1.4.40.9 Employee Development
- 1.4.40.10 Interactions with Other Functions
- Exhibit 1.4.40-1 Guide for Workload Reviews
- Exhibit 1.4.40-2 Guide for On-the-Job Visits
- Exhibit 1.4.40-3 Alternative Guide for On-the-Job Visits
- Exhibit 1.4.40-4 Guide for Review of a Completed Case
- Exhibit 1.4.40-5 Guide for Analysis and Review of Examination Technical Time Reports (ETTRs)
- Exhibit 1.4.40-6 Guide for Development and Self-Assessment
- Exhibit 1.4.40-7 Guidelines for Determining the Grade Levels of Field Examination Income Tax Cases
- Exhibit 1.4.40-8 NAICS
- Exhibit 1.4.40-9 POA Procrastination Pattern Letter A
- Exhibit 1.4.40-10 POA Procrastination Pattern Letter B
- Exhibit 1.4.40-11 By-Pass Pattern Letter A Sent to the Representative
- Exhibit 1.4.40-12 By-Pass Pattern Letter B Sent to the Representative
- Exhibit 1.4.40-13 By-Pass Pattern Letter to Taxpayer
- Exhibit 1.4.40-14 Summons Procrastination Pattern Letter
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The formal mechanism for providing written feedback about an employee’s accomplishments is Form 6850, Performance Appraisal. The performance appraisal serves as a:
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Record of performance
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Basis to provide further training
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Tool to improve performance
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Document for personnel actions
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Rating of Record
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Under the performance evaluation system, the first year of employment serves as a probationary period. During this time, each employee must demonstrate fully successful performance. This requires you to closely monitor and review a probationary employee’s work.
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Your evaluation of employee performance must conform with procedures detailed in the IRM and National Agreement, IRS and NTEU, Document 11678.
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Policies of the Internal Revenue Service Handbook specify the factors which must be considered in evaluating performance. These policies prohibit the use of predetermined quantitative standards, enforcement results, or quotas to influence the evaluation of an examiner’s performance (refer to IRM 1.5, Managing Statistics in a Balanced Measurement System and Section 1204 of the Restructuring and Reform Act of 1998). You may look to your manager, labor relations, and personnel for additional direction and guidance.
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An efficient and effective employee appraisal depends on your active involvement and timely direction. Fair and balanced feedback is essential to maintain and improve skills.
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Keep an employee’s overall performance in mind when you discuss work and related activities. Timely inform your employee when some aspect of performance may negatively influence the next performance rating. Verbal notification must be followed by written documentation. A recordation is defined as a manager’s written record evaluating an employee in a positive or negative manner. Recordation must be shared with bargaining unit employees within 30 calendar days of being developed or received by the manager.
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Your role as instructor and evaluator is to assess the quality of your employee’s work and provide timely feedback and guidance. By maintaining documentation throughout the rating period, you have sufficient information to prepare the annual appraisal. Remember that performance appraisals are used to give your employees official feedback and need to be clearly and timely communicated.
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Employee recognition is designed to reward and recognize employees, either individually or as a member of a team or group, for their performance, adopted suggestion ideas, or other exemplary contributions to the Service's mission. Employee recognition may include monetary awards, time-off without charge to leave, honorary recognition (e.g., plaques, certificates, etc.), informal recognition items, or a combination.
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Forms of recognition are as follows:
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Performance Awards–Based on an employee's annual rating of record for the current appraisal period.
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Quality Step Increase–A faster than normal within-grade pay increase. May be granted at management's discretion only to employees who have been rated "Outstanding" .
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Special Act or Service Award–Granted to recognize an employee, team or group achievement on a special assignment.
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Manager's Awards–A type of special act award, which is limited in amount ($50.00 - $250.00) per individual.
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Honorary Awards–Non-monetary informal recognition items of nominal value.
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Suggestion Awards–Employees may recommend improvements for a particular function, process, or operation by formally submitting their ideas in writing. Awards are based on the tangible and intangible benefits resulting from adopting of suggestions.
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Time-Off Awards–Time-Off awards may be granted, at management's discretion, in lieu of any monetary award. Employees desiring time-off in lieu of monetary awards will so specify by completing Form 13261, FY XXXX Bargaining Unit Employee Time-Off Award Election, at the beginning of the rating period.
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Federal Career Service Awards–Honors IRS employees upon attainment of 5 years of Federal Service and at each subsequent 5-year milestone. Allow sufficient time to request the award before service date anniversary.
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Retiree Emblems–A retiree emblem and retirement certificate is issued to retiring employees who have completed ten years or more of service with the IRS.
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Albert Gallatin Award–The Department of Treasury's highest career service award. Conferred by the Secretary upon the retirement or death of Federal employees who served twenty or more years in the Department and whose record reflects fidelity to duty. Allow sufficient time to request the award before retirement date.
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Processing–Form 9127, Recommendation for Recognition, shall be used to recommend, approve, certify and authorize payment of an employee, team or group award. See the Strategic Human Resources Performance Management and Recognition website for additional information and IRM 6.451.1.9, Payment of Awards.
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An Employee Performance File (EPF) is a record of performance-related data maintained on an employee. EPFs must be established and maintained for all full-time, part-time, seasonal, intermittent, term and temporary employees expected to be employed at least 120 days in a calendar year.
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An Employee Performance File (EPF) is a required file for each employee. Managers are responsible for maintaining and assuring effective use of the EPF system by:
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Establishing EPFs
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Updating EPFs
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Securing performance records/documents
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Forwarding EPFs to the new manager upon transfer or reassignment
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Each EPF must be clearly labeled as "Employee Performance File" , along with the employee's name and social security number. Access to an EPF is limited to the employee, management officials with a need to know, and any representative designated by the employee, such as NTEU. EPFs should be kept in a locked cabinet, room, or other secured area.
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Information to be retained in the EPF includes:
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Performance plan (critical elements and standards);
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Form 6774, Receipt for Performance Plan and/or Numerical Standards;
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Form 12337, Retention Standard;
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Annual appraisals, departure appraisals and ratings;
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Any records of performance documentation such as workload reviews, case file reviews, job visitations, progress reviews, mid-year assessments and all appraisal forms, such as Form 6850, needed to justify a personnel action (e.g., promotion, award, furlough, or removal);
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Records of performance counseling;
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Rebuttal statements submitted by the employee;
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Individual Development Plan; and
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Student employment work agreement.
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No documentation related to disciplinary or adverse action will be placed in an EPF unless such action was based on performance.
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All EPFs containing documentation over four years old should be purged annually.
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If the employee leaves the Service, the EPF is sent to your servicing Transactional Processing Center (TPC). Contact your local Labor Relations section to identify the specific items that should not be sent to TPC. Form 1122, EPF Transmittal, may be used for this purpose. Additional information can be accessed at http://shr.web.irs.gov/.
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Documents related to an employee's conduct, such as failure to file taxes, tardiness, or leave abuse, may be filed in a "drop" file which will be kept separate from the EPF. Documents should be sanitized for any items in violation of federal law (i.e., birth dates).
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An in-process case review is an opportunity for you to be involved in an examination while the case is ongoing. The involvement may be extensive or may be limited to a very specific part of the examination. Some areas you may wish to consider are:
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Determining overall examination abilities
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Training in a new or unique issue
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Developing accounting and/or auditing skills
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Observing communication skills
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Assisting in the proper development of technical issues
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Determining and/or improving proper time utilization
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Reviewing and/or improving workpapers
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Determining scope and depth of examinations
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Improving your knowledge of certain industries and/or issues
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Observing interview techniques and offering constructive feedback
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Providing assistance with overage cases
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Completion of in-process reviews should be annotated in the case file on Form 9984, Examining Officer’s Activity Record.
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Workload reviews will give you the best overall picture of each examiner’s work and activities. A complete understanding is needed for evaluating performance, providing direction, and deciding when you should become more involved in specific examinations. For this reason, a sufficient number of in-depth workload reviews should be performed.
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It is essential that you discuss areas where there is above-average performance as well as problem areas. Agreed action plans should be noted in the case file, workload review, or a separate Iisting. Completion of workload reviews should be annotated in the case file on form 9984, Examining Officer’s Activity Record. Secure mutual understanding of the results of the review and agreement on the action items. Your assessment of performance and areas needing improvement should be summarized in a timely appraisal addressing quality and as many of the job elements as practical. The composite of these appraisals, as well as other evaluative documentation, will serve as the basis for the annual performance evaluations. If any of the knowledge gained is to be used for a negative recordation, you must document in the manner required by the National Agreement, IRS and NTEU, Document 11678.
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Begin the workload review by securing a list of all returns assigned to the examiner. With ERCS, you are able to pull the inventory list in several different arrangements, i.e., priorities, status codes, age, activity codes, etc. You may decide to limit the review to include priority work, overage cases, etc., or perform a complete review of all inventory including unstarted work. See ERCS Reports of this chapter for a list of reports that may be useful when conducting workload reviews.
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To organize the review and obtain the desired information, consider using some or all of the following headings:
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Activity Code
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DIF score
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Taxpayer’s name
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Year(s)
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Status Code
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Priority
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Source Code
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Statute date
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Date assigned
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Date started
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Hours to date
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Estimated hours to complete
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Expected completion date
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Comments
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Follow-up dates
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Have the examiner pull cases to be reviewed. These should be matched against the listing during the review. All case files should be available during your discussion of the examination. This should identify " copies of returns" and years which are being worked but are uncontrolled. It will also identify potential "lost" or reassigned returns where the ERCS controls were never properly reassigned or closed.
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When conducting either a partial or complete review, it is imperative that each workload review is meaningful to both you and the examiner.
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Areas of concern which may require action are:
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Adequacy of inventory
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Work problems and delays
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Awareness to fraud indicators
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Compatibility of work with grade
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Need for special advice and assistance
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Awareness of the computer assisted audit program and utilization of a computer audit specialist
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Consider retention requirements
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Application of statistical sampling techniques
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Use of computer report writing programs
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Awareness of the ES and ISP
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AIMS/ERCS controls
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Pinpoint specific actions which should be taken to improve the status of the examination and/or your employee’s work performance. Typical actions include:
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Prevent frequent cancellation of appointments
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Correct deficiencies in preaudit plans
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Curtail repeated contacts for piecemeal development of facts
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Resolve unwarranted case closing delays
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Require follow-up on unanswered requests for information
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Follow-up on progress in fraud cases
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Research specific technical issues
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Review appropriate examination techniques
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Group manager involvement in the examination activity
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Review ERCS procedures and test check such items as:
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Timely updates of status codes, project codes, statute dates, claim amounts, and aging codes
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Proper requests for related pickups and reference returns
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Proper source code used
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Proper requests for specialists, i.e., Engineer, CAS. Economist, or International
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Accurate time charges to case
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Watch for symptoms of unusual difficulties. Try to prevent complications through discussions with your employee. Some early indications of potential problems are:
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Diversionary tactics by taxpayers and representatives to forestall factual development
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Oral and written complaints by taxpayers about requests for factual information
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Inordinate amount of time spent to develop facts
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Inordinate amount of time spent to research issues
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Complaints about unreasonable taxpayers or representatives
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Frequent cancellations of appointments by taxpayers or representatives
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Frequent and substantial deviations from original plans and schedules
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Time lags in referrals to specialists
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Lack of responsiveness or examination activity by specialists
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Taxpayer complaints regarding requests for information
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Floundering
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Lack of skills in recognizing and developing issues
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Inability to use indirect methods of determining income
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Identify potential problems. Some of the actions you can take to resolve problems are:
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Suggest new approaches to your employee in scheduling appointments
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Point out valid objections by the taxpayer which the employee has failed to consider
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Urge employees to reach decisions when there is enough information to do so
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Set target dates for completion of specific actions.
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A copy of the worksheet and evaluation should be presented during a timely discussion with the employee. If this meeting does not occur within the first few days after the review, the effectiveness is greatly diminished. The reviews should never be left in the employee’s mail drop for later discussion.
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Conducting workload reviews is a time-consuming job. Much of this time will be wasted if you do not schedule and perform follow-up reviews to determine if the agreed-upon actions have been completed.
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Exhibit 1.4.40-1, Guide for Workload Reviews, will assist in this process.
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To achieve our quality objectives, there must be managerial involvement at all stages of the examination. On-the-job visits (OJVs) are one of the most effective tools you have to accomplish this task and are essential since much of your employees’ work and activities are performed independently of your direct supervision.
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Have a specific purpose for making a visit such as observing an examiner’s auditing abilities, observing an examiner’s communication skills, teaching an examiner new auditing techniques, etc. Purposeful and essential visits are valuable. Frequency of visits should be dictated by the needs of the employee and/or the specific case.
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Visitation needs can often be pinpointed during a workload review. You should avoid making on-the-job visits only at the conclusion of examinations. You can Iearn more about performance and correct more case-related problems early in an examination rather than at the conclusion of an examination.
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An OJV with an employee has a psychological effect on the employee, the taxpayer, and the representative. If you routinely make visits with your employees, your presence will seldom cause concern. Be sure to explain the reason and purpose of your visit. In order to minimize anxiety, let all parties know of your plans to visit. Remember that many taxpayers and virtually all representatives are well-acquainted with the normal practices of examiners.
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Communicate your assessment to the examiner after every visit. This should include specific and factual observations related to the actual situation, timely and appropriate advice, and mutual agreement on ways to improve work performance. Respect your employee and avoid discussing any work problems in the presence of others. Discussion about areas of needed improvement should consider the need for feedback, follow-up, and firm decisions concerning future actions. This should be documented or summarized in a timely appraisal, addressing as many of the critical job elements as practical. Completion of on-the-job visits should be annotated in the case file on Form 9984, Examining Officer’s Activity. A composite of these, as well as other appraisals, will serve as a basis for the annual performance evaluations.
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Exhibit 1.4.40-2, Guide for On-the-Job Visits, and Exhibit 1.4.40.1–3, Alternative Guide for On-the-Job Visits, offer suggestions for these visits.
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Perform a cursory inspection of every closed case. From this inspection and your knowledge of the employee’s abilities and past performance, you can select cases for in-depth reviews. With new employees, you should be concerned at first with how they handle all aspects of their work.
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Your assessment of performance and areas of needed improvement should be summarized in timely documentation, addressing as many of the critical job elements as practical.
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While you are not expected to function as the Technical Services staff, you should be satisfied that the work product flowing from your group is of acceptable quality and meets the auditing standards provided in the IRM.
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The group secretary can assist with the administrative aspects of completed case reviews by checking correspondence, reports, and closing documents. Instruct the secretary to keep you informed about:
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Accurate completion of examination records
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Arrangement of case files
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Association of related cases
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Presence of customary forms and data
Caution:
Do not rely on completed case reviews to assess performance, identify concerns, solve problems, and manage inventories. Although the completed case review is a helpful tool, you must realize that, at this point, the examination has been completed. It is too late to change the direction of the examination and ensure that quality is built into the process. There can be many deficiencies in communicating with the taxpayer, identifying issues, and applying audit techniques that cannot be corrected after the examination is completed.
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See Exhibit 1.4.40–4, Guide for Review of a Completed Case.
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Examination Technical Time Reports should provide a quality check on the accuracy of form preparation and should provide a basis for follow-up action.
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For Field Examination: Examination Technical Time Reports should be reviewed monthly when submitted by examiners.
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For Office Examination: Tax Auditor Daily Time Reports should be submitted daily and reviewed at the discretion of the manager.
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Exhibit 1.4.40–5, Guide for Use and Analysis of Examination Technical Time Reports, outlines information available by reviewing the ETTR and ERCS reports. The guide addresses many areas that directly or indirectly relate to employee’s job elements and auditing standards.
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Observations of activities in the work area can provide you with countless indicators of how things are going. You can develop insight into each employee’s personality, behavior, and attitude through what you see and hear. The interest you sincerely demonstrate concerning your employees’ welfare will encourage discussions and help build a team spirit within your group.
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Casual and brief visits with employees in the work area permit you to provide assistance in an informal, timesaving manner. Some of the benefits gained through these visits are:
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Solutions to work difficulties
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Substitution of oral feedback for written feedback
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Timely communication of new procedural and technical developments
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Observations of in-office activities can identify and correct improper or ineffective work habits.
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Informal discussions with your employees serve to solve many work problems. You often serve as a sounding board for your employees, they resolve problems as they talk with you. Always endeavor to bring about discussions that are friendly, helpful, fair, and objective.
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To enhance this type of effective communication with your employees. avoid assessing negative performance as a result of these interactions. To the extent possible, also avoid revisiting information with employees which may make them feel uncomfortable or wish they had not voluntarily discussed the matter with you.
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Solicit written feedback when employees are given assignments outside of your group. Some of these assignments will include:
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Classifying returns
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Details to Technical Services staff
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Instructing
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Acting group manager
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Details to other divisions
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References
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IRM 6.751, Discipline and Disciplinary Actions
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IRM 6.752, Disciplinary Suspensions and Adverse Actions
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APM Guide (http://apm.web.irs.gov/)
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National Agreement, IRS and NTEU, Document 11678
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Disciplinary and adverse actions are tools managers can use to enforce the rules, regulations, and work requirements that allow the Service to accomplish its mission in an effective and efficient manner.
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The goal of both disciplinary and adverse actions is to use the lowest level of discipline possible to correct inappropriate behavior. Each case is considered individually. See the above references for various actions and options.
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Seek assistance from the Labor Relations Office whenever dealing with any conduct problem that has the potential to result in a disciplinary action.
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Group managers must ensure that clerical, paraprofessional, and technical employees receive training and guidance for successful performance in their group. Assess each employee’s abilities and performance, in order to develop the individual in their current position and for higher-level and more responsible work. In many instances, the Service provides formal training programs designed to meet employee’s basic and advanced needs. These programs provide for classroom training, on-the-job instruction, Continuing Professional Education (CPE), correspondence courses, and other approaches. Become familiar with the purpose and content of the various training programs and your local training coordinator.
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To be successful, you must be aware of the talents, current level of accomplishments, goals, and aspirations of the employees you manage. Completing employee profiles for your group will provide a basic foundation for assessing the group’s training and development needs. The degree of imagination, ingenuity, and creativity in this vital area is up to you. Mentoring and Pre-Management Programs provide for the identification and development of employees who exhibit management skills and potential. Review each employee’s Individual Development Plan (lDP) and provide assignments to implement the plan.
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Emphasize the development, performance, and conduct of each employee in your group through your role as:
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Instructor
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Counselor
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Evaluator
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Mentor
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Leader
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An important responsibility you have as a manager is to ensure your new employees receive quality training. You must be involved with trainees throughout their classroom and on-the-job training period. You and the On-the-Job Instructor (OJI) must establish checkpoints to inform trainees of performance. Keep your manager and training coordinator apprised and involved throughout the training process.
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As a group manager you have some very definite responsibilities to provide a quality CPE program. CPE should be presented in accordance with the current fiscal year guidelines. CPE may be limited to group meetings. To ensure success:
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Solicit topics
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Select the best individuals as instructors
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Solicit feedback from participants
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Other training needs may exist. The most efficient and effective method for conveying this information may be memoranda, group meetings, self-study, or external seminars.
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Employee development is a shared responsibility between you and the employee. Each employee prepares an Individual Development Plan (IDP) to meet their specific needs. This plan should be a fluid document.
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Check with other managers and secretaries to ensure the appropriate desk references are available to assist your secretary with day-to-day tasks.
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Employee development is a shared responsibility between you and the employee. Each employee prepares an Individual Development Plan (IDP) to meet their specific needs. This plan should be a fluid document.
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The National Agreement, IRS & NTEU provides that employees should also spend their own time on self-development.
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Develop a monitoring and follow-up system to enable you to meet the individual needs of your employee. An effective lDP should be:
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Mutually developed
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Realistic
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Balanced
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Attainable
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Mutually supported
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Employee development is directed toward improving skills in present and target positions. This can be accomplished through a variety of activities including: details to other areas or functions, instructing, OJI, acting group manager assignments, task force, and special projects. See Exhibit 1.4.40–6 Guide for Development and Self-Assessment.
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You are an advocate for your employees. Help them to achieve their career objectives by remembering:
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Enthusiasm is contagious
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Clearly shared objectives and standards are a must
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Intermediate goals must be set, shared, and monitored
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Small successes build confidence
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Individual performance is evaluated against set standards
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Prompt corrective action may be necessary
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Identifying, planning, and monitoring of employee needs and their development requires open communication. Your direct involvement and ongoing attention are essential to the enhancement of your employees’ skills and career advancement.
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Remember, a group manager is only as effective as the employees in the group. Thus, it stands to reason you need to assist in your employee’s development by:
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Encouraging and appreciating excellence
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Creating a climate of support, encouragement, recognition and team spirit
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Remaining flexible and resourceful
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Attainment of your career objectives is a shared responsibility between you and your manager. Look for guidance in developing your own goals and direction.
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Increased responsibility, advancement, and job enrichment should continue throughout your career. The support of your manager is vital to your career development and advancement. You should develop and fully utilize an Individual Developmental Plan. Managerial career planning requires goals, actions, and commitment.
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Throughout this handbook the importance of working as a team in order to accomplish the Mission of the Service is discussed. The team is made up of all the employees of our organization. The interaction of employees is the lifeblood of the organization. Your initial interactions in your work environment will form the basis for relationships with the key people you must work for, with, and through.
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The following presents an overview of the individuals and functions you will look to for information, assistance, and guidance. These are all members of the team with whom you must work effectively in order to accomplish the organization’s goals.
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For the most part, contact with Appeals and Area Counsel is through the manager, Technical Services Group Manager. Recognize Appeal’s responsibilities and support their efforts. Take advantage of Area Counsel for legal advice. Cases in which taxpayers request Appeals’ consideration should be promptly transferred but only after all issues have been fully developed, quality assured, and appeal rights fully explained. Appeals also provides feedback on case quality and the resolution of the appeal.
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Close coordination with and feedback to Collection personnel is essential on failure-to-file referrals, frivolous filer/nonfiler cases, and claims for refunds submitted during the collection process. When securing agreements with an unpaid deficiency of more than $100,000, you must involve Collection personnel prior to closing the case. If the taxpayer requests an installment agreement that exceeds Examination limits, Collection personnel should be contacted to accommodate the taxpayer.
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The success of the Area fraud program requires cooperation between your employees and those of CI. You must work closely with the Fraud Referral Specialist (FRS) to ensure that adequate staffing is available to complete joint investigations, ensure proper use of staffing on joint investigations, ensure timely completion of joint investigations, and obtain feedback on the quality of fraud referrals.
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The Disclosure Officer can provide invaluable assistance in resolving questions regarding disclosures of tax returns, tax return information and Privacy Act (PA) information, such as personnel records. The Disclosure Officer handles all requests for information under the Freedom of Information Act (FOIA) or the PA. A FOIA or PA request received in your group should be immediately forwarded to the Disclosure Officer for processing. However, absent a FOIA or PA request, the examiner/manager has the authority to provide the taxpayer/representative with copies of documents related to the issues in question but only after a page by page review of all requested documents for any questionable items. Contact Disclosure if there are any questionable items that you may wish to withhold from the requester.
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Subpoenas received by employees must be immediately faxed or hand-carried to the Disclosure Officer for processing. An employee is allowed to testify in a tax administration case as a witness for the government without a subpoena and without an authorization from the Territory Manager. You should make full use of your disclosure officer by inviting him/her to group meetings and requesting orientation for new employees (both technical and clerical). See IRM 11.3, Disclosure of Official Information.
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Internal Security should be viewed as a positive resource in maintaining a respected, ethical organization. They support employees against false claims, threats, and accusations, as well as investigate allegations of wrongdoing. Invite them to your group meetings to emphasize their role.
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Supervisors will not, under any circumstances, conduct an investigation into these matters unless TIGTA concurrence is obtained.
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All information received concerning misconduct of IRS employees or officials will be reported to TIGTA via the local TIGTA office or the TIGTA hotline at 1-800-366-4484 or e-mail through the website – www.hq.irs.gov/IRSHOTLINE/hotline.htm.
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After TIGTA conducts an investigation of alleged improper conduct, the report will be presented to management for review and decision on whether disciplinary action will be required. If no disciplinary action is required, one of the following actions must be taken:
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Clearance letter
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Closed without action letter
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Warning or caution letter
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-
Internal Audit is an independent third party which reviews our systems, procedures, and effectiveness.
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National Headquarters (NHQ) Office of Research identifies noncompliance at the issue level. Their activities may include demographic, economic, and other studies as requested by the Director, Compliance.
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If you are unable to satisfy a taxpayer’s complaint, a referral to Taxpayer Advocate Service (TAS) should be considered. When a referral is warranted, complete Form 12412, Taxpayer Advocate Service Assistance Request, and forward to your local TAS.
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TAS is designed to provide an avenue to resolve taxpayers’ problems and complaints that have not been resolved by existing procedures.
-
IRM 13.1.7 provides a listing of situations in which a referral to TAS is appropriate.
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Form 4442, Inquiry Referral, may be appropriate in circumstances not meeting TAS criteria, such as a request for a photocopy of a refund check. These should be forwarded to your local W & I Field Assistance office.
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Prompt action to resolve a taxpayer’s complaint will result in increased respect for the Service. You and your employees share the responsibility for maintaining favorable public relations.
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C & L coordinates all media contacts. All media contact must be cleared through their office. They may request you or your employees to make presentations to groups of taxpayers through taxpayer education programs.
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Your secretary may have occasion to have contact with one of the campuses to resolve a return requisition, payment postings, or other problems. Each Campus has three Directors: Accounts Management, Submission Processing and Compliance Services. Maintaining these valuable contacts will assist in the smooth operation of the group.
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We have discussed the importance of working as a team in order to accomplish the Mission of the Service. This team is made up of all Service employees. The following presents an overview of some collateral duties which you may be called upon to handle.
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Managers are given instructor assignments in both technical and administrative areas. These assignments give the manager a change of pace and the ability to refresh their skills.
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Commissioner Representative (CR) responsibilities are assigned to one or more managers in a POD. Duties include taxpayer concerns, security, supplies, safety, and morale.
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Senior Commissioner Representative means the individual designated by the Commissioner of the IRS to serve as the point of contact on matters impacting more than one Division in a specified geographical area. Responsibilities may be assigned to one or more managers in a POD.
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Generally the Senior Commissioner's Representative is a GS-14 or GS-15 management position. SCR responsibilities include:
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Addressing cross-functional administrative issues and concerns, including serving as the IRS representative on interagency organizations and committees.
-
Providing leadership for local cross-functional labor relations and negotiations.
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Acting as the designated representative for the Combined Federal Campaign for their geographic area.
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Taking a leadership role and acting as the designated official for their local areas during emergencies, crisis situations, and weather closures.
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You play a key role in recruiting qualified candidates. When internal employees are being considered for a crossover to another position or external applicants are seeking initial appointments, you may be in a position to influence an individual’s decision to work for the Internal Revenue Service. Represent the Service in a professional manner when talking with prospective employees or school officials. Review recruitment literature and talk with a Personnel Staffing Specialist before making recruitment visits so you are knowledgeable of job duties and educational requirements.
Area to Review | Questions to Be Answered | Records to Be Used |
---|---|---|
1. Priority work a. Statute Cases b. NRP Cases c. Reconsideration Cases d. Reviewer’s Reports e. Requests for Information/ Collateral Investigation f. Claims g. Informants’ Claims h. Inadequate Records Follow-Up i. Linked Cases j. Prior Year Returns k. Refund Hold Cases l. Overage Inventories |
a. Has employee identified priority work? b. Which priority work is in process? In proper priority? Any closing problems? Which cases must I review? Should employees set target dates? c. What priority work is not started? Why? How soon can it be started? How soon can it be finished? Should work be reassigned? d. What cases should be surveyed? Why have unstarted cases that have been in inventory for extended periods of time not been surveyed or returned to group manager? |
Examination Records and Technical Time Reports— Compare dates assigned to date case was started. |
2. Cases in Process over extended periods such as 3.6. or 9 months |
a. What specifically is holding up each case? b. Do the files indicate closing delays could be avoided by better taxpayer relationships, better follow-up procedures, more effective examination planning, improvement in examination techniques, better planning and scheduling of activities? c. Has employee considered tax potential? Compliance problems? d. Can I help close these cases? e. Should mutual agreement be reached on target date for closing or on additional time to be devoted? f. If this is a repeat case from my last review. Has employee taken steps previously agreed upon? g. Does employee consistently keep examinations in process over a prolonged period? h. Is employee having trouble with issue recognition or issue development? |
Technical Time Reports. Prior Workload Review Notes
and Case Flies. Review Technical Time Report for last month to obtain pattern on time charged. Consider time charged in light of information in case files. Review case files to: a. appraise progress on specific examinations: b. ascertain necessary facts and reach a mutual understanding with employee on specifically what should be done and when. |
3. Cases in Process: no activity for extended period |
a. Should any of the cases be placed in the suspense
file? b. If case is to be suspended, has it been worked completely except for suspense issue? c. Specifically, what is preventing action in each case? • Inaction of the employee • Delay caused by taxpayer/ practitioner • When was last follow-up d. What are employee’s follow-up procedures? e. Does employee consistently have inactive cases? Why? Have we discussed this before? f. What must be done to get each case moving or closed? • Determine actions to be taken • Set target date for closing |
Technical Time Reports. Case Files Determines time charging patterns and last activity in case from Technical Time Report. Review case files to determine facts for reaching mutual agreement on actions to be taken. |
4. Other Work in Process or Unstarted |
a. Are returns with the most potential worked first? b. After returns have been held a prolonged period (for instance, 6, 8, or 12 months) does employee either survey the returns or initiate examinations? Why not? c. How is employee progressing in each case? d. Where employee nears or exceeds pre-audit planned time, should I question: • Are plans effective? • Are deviations from plan warranted? • Do issues warrant the amount of time? • Is examination orderly? • Are proper audit techniques being employed? • Is employee aware of possible fraud implications and actions to be taken? e. Is it necessary to reappraise any case with the employee to reach agreement on additional work to be performed, target dates etc.? f. Should I arrange for the employee to discuss a case with me before exceeding a specified amount of time? Why? How will this affect the employee? g. Should I ask the employee to talk with me before starting other cases? h. Was consideration properly and timely given to specialists’ referrals — Engineering, International, TE/GE, CAS, etc.? I. Has timely consideration been given for request of technical advice or area counsel advisory opinion? |
Technical Time Reports Examination Records. Case Files Review examination records and correlate information with cases in process to determine whether earliest assigned returns are regularly acted upon first. Review technical time reports for time-charging patterns. Review case files where time equals or exceeds pre-audit planned time. |
j. Did the employee conduct a review and record evaluation
of record adequacy as required in those cases where the taxpayer used ADP
accounting records? k. Has the employee considered the use of statistical sampling techniques? I. Is the employee using a computer to prepare reports? |
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5. AIMS Procedures | a. Does the employee’s inventory reconcile with
group controls? b. Have all related pickups been requisitioned? c. If necessary, have all been updated from Status Code 10 to 12? d. Have all statute updates been made? Are alpha codes properly used? e. Have all aging reasons and claim amounts been updated? f. Have applicable procedures been followed in partnership examinations? g. Are all years on AIMS? h. Have substitute/delinquent returns been properly controlled? I. Has necessary action been taken on weekly update report cases? j. Does AIMS reflect the proper project code, if applicable? k. Have the returns been established with the proper source code? |
Technical Time Reports, Group Controls Daily Activity Records |
6. Total Workload | a. Does employee have a proper balance and amount of
work in process? Consider: • Extent to which cases are dormant • Mix of difficult and rou-tine cases in process • Employee’s ability to shift from one case to another with minimum loss of time • Employee’s ability to plan work, schedule required activities, institute and undertake follow-up procedures b. Does employee have too much priority work for timely completion? c. Does employee have an adequate supply of unstarted returns to effectively use time? (field exam) d. Is work assigned commensurate with employee’s grade? e. Are assignments between this and other employees well balanced? Should work be reassigned? Surveyed? |
Technical Time Reports, Examination Records, Daily Activity and Sign-Out Records |
7. Use of Time | a. Is employee planning time and scheduling activities
sufficiently in advance? b. Is time being charged excessively to other than direct examination activities? What are scheduling practices for new work, work in process? c. Does employee regularly schedule appointments to start early in the day? d. How much time is spent in office time used? (field exam) e. To what extent is case- hopping indicated? f. Are any ineffective time charging patterns discernible? g. Where are field cases normally worked? At taxpayer’s place of business? In practitioner’s office? Why? What does this pattern indicate? How does this affect time on cases? Quality of work? |
Technical Time Reports, Daily Activity and Sign-Out
Records Review Technical Time Reports for activities to which time is charged and time charging patterns. Correlate information from all reports to determine office time, appointment practices and effective planning. Consider your observations of practices in the office. |
8. My Effectiveness in Conducting Workload Reviews |
a. Am I reviewing each employee’s work too frequently,
not frequently enough? b. Have I identified the specific areas where I can achieve the greatest results? Help each employee the most? c. Have I reached mutual understanding in the areas of greatest potential? d. Am I helping each employee as much as I should? e. Am I being fair? What are employees reactions to my reviews? f. Is more day-to-day follow-up necessary for any employee? g. To what extent must agreements and understandings reached with employees be reduced to writing? Should employees be given a copy? h. Do I have enough information on all critical elements and auditing standards. |
Employee Performance Folders. Feedback from Territory Mgr., employees and others. |
Suggested Use: To Observe, Assist and Gain Insights into Employee Knowledge, Attitudes, Skills and Behavior. Discuss Observation With Employee During the Visit. Your Observations Should Reflect Both Accomplishments and Deficiencies. Make Suggestions and Arrange For Follow-up. Documentation Should be Prepared as Necessary. | |
Areas To Be Covered | Observations |
PLANNING Use returns and employee’s preplanning worksheet |
Does employee’s work plan cover the necessary items suggested by the return? Present ideas or suggest approaches if necessary. |
CONTACT | How does employee schedule an appointment? Has employee requested the necessary books and records and been successful in getting them? No? Why? How does employee handle the introduction; is tact used in getting things set up for the actual examination of records? |
ACCOUNTING SKILLS | Does employee have a problem of what to do first and is the preplanning schedule followed? Does employee reconcile the accounts per books with return; compare prior years with current years; follow transactions to see that they have been properly recorded? Does employee’s inspection of the various accounts lead to questioning the proper items, recording them and requesting proper substantiation? Does the analysis and documentation give a reasonable basis for consideration of the issues? Does employee know when to stop? |
WORKPAPERS | Are workpapers arranged in a logical and orderly manner? Legible? Numbered? Properly headed? Does employee understand the proper used of workpapers (as an audit trail)? Are they meaningful in conjunction with the audit? Does employee recognize the impropriety of copying documents when a copy could be requested from taxpayer? Does employee record accounts when adding machine tapes could be used? |
TAX KNOWLEDGE | Does employee recognize and develop issues of substance? Are the questions or issues raised arbitrary or are they real and logical? To taxpayer? To you? |
CLOSING | How does examiner present findings? Is the necessary time taken to present and discuss findings with taxpayer? Does employee listen? Is tact and discretion exercised when pointing out errors in books and records? Is taxpayer advised of right to appeal? |
Suggested Use: To Identify and Correct Problems in Handling of Cases | |
Methods and Tools | |
To Be Used | Questions, Comments and Observations |
Previsit/Precontract Analysis: Technical Time Reports, Sign-Out Sheet. Examination Records, Returns, Preplanning Sheets |
When was case assigned and put in process? Why was it put in process? Was return the best the employee had at the time it was put in process? Was it a priority case? How much time has employee charged on case to date? Estimated time to complete? Was time utilized properly? |
Workpapers | Review return, preplanning and workpapers with employee. Does pre-examination sheet reflect proper depth of audit? |
Does the employee know what constitutes a quality audit? Is a quality audit being conducted? Are auditing standards being met? | |
Discuss proposed adjustments. Determine if there is adequate documentation to support findings. Are the facts mutually agreed to? Has the applicable law been correctly related? Should alternatives or additional adjustments be considered? | |
On-the-Job Visit Book and Records | Review books and/or documents with employee. Compare documents with information in employee’s workpapers. Has information been correctly interpreted? Are there other Code sections or regulations that apply? |
Guide the employee to independently arrive at the right conclusion. | |
Recordation and Evaluation | Evaluate your information and document it at the earliest possible time. Analyze employee’s technical time reports and sign-out sheets for indecisions and delays. |
Follow-Ups and Acknowledgment | Discuss observations with the employee and make recommendations for improvements. Suggest a way to follow up your recommendations. Recognize and build on employee’s strong points. |
If recordation is prepared, have employee initial and date to acknowledge receipt. |
Area Of Review | Questions To Be Answered |
1. General—Purpose and Scope of Your Review | a. How much do I already know about this case? b. Did I become involved in this case during an on-the-job visit, workload review or otherwise? What did I learn about the case? What, if any, problems were encountered and how well were these handled? c. What problems does this employee normally have? What is done best? What could be done better? d. Is there anything unusual about this case which indicates a need for close attention? e. Should I release this case for appropriate disposition? Should I review any feature of the case before I release it? Should I give it back or confer with the employee about the case? Should I commend, or counsel employee, and prepare a record for use in a performance rating? |
2. Pre-examination Plan | a. What questionable items can I detect by scanning
the returns in this case? Has the employee covered these or other items? b. Did the employee develop a written plan where appropriate before contacting the taxpayer or practitioner? What does the employee usually do? What did I learn during my last workload review? c. Were preplanned items significant? Unusual? Recurring issues? Do I agree with the items covered in the plan? d. Is the plan realistic for this case? e. Did the employee revise the plan as additional facts became available? Did employee properly expand or limit the original plan? What did this accomplish? f. Were related returns identified for examination? If so, were returns promptly requested? g. Do I detect any need for better pre-examination planning? If so, how can I help this employee achieve improvements in planning new cases? Are IRM’s and specialized guidelines being used to the best advantage? Is additional coaching needed? |
3. Workpapers | a. Were workpapers titled, numbered, initialed,
dated and indexed? b. Do workpapers reflect what was accomplished during the examination? Do they contain relevant notes on contacts, facts, discussions and conclusions? c. Do any workpapers appear to have been rewritten? If so, why? Is there any unnecessary documentation? d. Did the employee test accounts or copy ledger pages? Were test checks effectual? If test was unnecessary, did the employee explain why? e. Are there positive indications of a systematic approach to this examination? Was the examination superficial? If improvements are needed, what can I do to help the employee? |
4. Report | a. Is the report neat, legible, acceptable in format?
Were any inappropriate or unnecessary forms and schedules used? b. Are computerized reports used when appropriate? c. Have large or unusual items been commented upon? Does the report contain too much or too little explanation? Is there unnecessary duplication in the report and workpapers? Are appropriate Code and other citations used? Does the employee normally do well in this area? Has feedback been received from the Technical Services, Appeals, taxpayers, or other sources. d. Does factual development support the employee’s conclusions in this case? How does the employee normally support recommendation? What feedback do I have on this? e. What can this employee do to improve report writing skills? Are available guidelines used? What can I do to help the employee improve? |
5. Scope—Quality of Audit | a. Do the facts and circumstances in the case support
the scope and techniques used by the employee? b. Did the employee substantially deviate from what was planned? In scope? In methods or techniques? Why? Does the past record indicate problems in this regard? c. Does this case cover multiple years? If so, was scope in prior and subsequent pick-up years limited to areas changed for year originally assigned? Why? What should have been done? d. Were related returns examined where appropriate? What is employee’s typical practice? e. Has the employee taken appropriate steps to follow-up examinations? How can this employee improve the quality of the examination? Were secondary methods of verifying income employed? Did employee identify unusual issues, recognize signs of fraud and follow through? Can I assign different kinds of work and take other steps to increase professional capabilities? g. Has the employee considered the use or statistical sampling techniques? If not, should the employee have used this technique? |
6. Use of Time | a. How much time did the employee spend on this
case and how was the time accumulated? Full and consecutive days? Fractional
or intermittent days? What did I learn during my last review of this employee’s
workload concerning use of time? b. How does the employee normally schedule appointments? To start work early in the day? Sufficiently in advance of examination starting date? What do I know about employee’s approach from sources such as daily reports, sign-out sheets, or observing behavior in the office? c. How much prime time has the employee spent on this case in relation to total time? • Preplanning • Examination of records • Research • Discussion and resolution of issues • Preparation of report d. What practices or work habits contributed to the time charged to this case? • Ineffective preplanning • Excessive or unnecessary workpapers • Research difficulties • Ineffectual taxpayer/practitioner relationships • Report writing difficulties • Too much time in office e. How did the employee’s workload affect the time spent on this case? • Too many or too few cases in process • Too many conflicting priorities • Too much or too little unstarted work f. What can this employee do to utilize time effectively? How can I help employee to use time to better advantage? |
Modifications of this guide will lend itself to a complete or partial analysis of technical time reports. |
Part I — Useful Modifications |
1. Have the employee or, if feasible, your group clerk indicate the type of work undertaken using a coding system to identify priority work and related case situations. This information is available through automated systems. For example: |
a. Priorities or status — Use C for Claims, T/A for Tentative Allowance, RR for Returned from Technical Services (Exam), S for Suspense, etc. |
b. Related cases — enter cross-reference number or letter by taxpayer’s name or identify related items under key case. |
2. Have employees identify cases they plan to close next month. |
3. Ask employees to list cases they plan to start next month. |
4. Ask your employees to enter necessary and meaningful information. For example, have them briefly explain unusual expenditures of time. |
Part II — Analysis | |
Situation Reflected | Questions To Be Answered |
1. Follow-up on previous instructions | a. Why have actions not been taken? • Case closed • Appointment scheduled • Work performed • Return requested • Case started |
2. Significant time in process on one or more cases — No time applied during month |
a. Why is case inactive? b. How long has case been inactive? c. When will examination be resumed? d. Was case deferred to work on higher priority case? e. If in suspense, why? |
3. New examinations started. Cases in process with significant opening time not, closed |
a. Why were new cases started? Priority • Delays on cases in process • Old cases near completion • Other reasons b. Are new cases related to ones already in process? c. Were new cases adequately planned? d. Should I have assigned new cases? |
4 Each day’s time divided among several taxpayers — no full days charged to same taxpayer for several consecutive workdays. (field exam) |
a. Are cases being worked piecemeal? b. Are examinations well planned? c. Is planned time being scheduled to eliminate callbacks? d. Are firm appointments being set? e. Are returns being examined efficiently? f. Is time charged to the appropriate case? |
5. Significant time charged to other than direct examination activities. |
a. How is time being spent? • Reading • Coffee breaks • Maintaining private library of printed material • Continually reviewing inventories • Working on cases b. Is employee performing activities outside area of responsibility? c. Is time charged to the correct activity? d. How much time is spent in the office? Why? (field exam) e. Are cancellations of appointments being anticipated? Does employee have some unscheduled activities such as report writing, research, and preplanning to effectively use time in these contingencies? f. Is time being spent to re-write workpapers? |
6. Leave patterns | a. Is leave usually taken on certain days or the week? Why? b. Is leave taken on days when time is charged to other than direct examination activities? c. Is leave being planned and taken wisely? d. How does use of leave pattern affect overall performance? |
7. Unusual patterns | a. Are cases closed during the month without time being charged in month closed? Why? b. Are required related returns on hand? c. Are fractional days attributable to related cases? d. Are complex cases closed too quickly? e. Are cases worked on basis of first-in, first-out? |
8. General | a. Based on case-by-case time in process, do I know what each employee is doing or must I obtain more information now? b. Has priority work been started? Is it being expedited? c. Is employee undertaking work and committing time as mutually agreed? |
9. My effectiveness in analyzing time reports | a. How effectively am I using time reports to keep abreast of each employee’s activities? b. Do I look at trends only once a month? Do I need to follow up more frequently? Daily? Weekly? c. Do I ask too many questions about cases and time? Too few? d. Am I using case and time records to the best advantage in helping to maintain integrity and security? Am I overcontrolling? e. Do I need to discuss time reports with employees more often? Am I helping the employee in these discussions? What is the employee’s attitude toward my inquiries? Am I developing desirable and effectual working relationships? |
Areas to Review | Questions To Be Answered |
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1. Organization | (a) Does each employee know to whom to report? |
(b) Are employees acquainted with their own organization and with units from which work is received and units to which work is sent? | |
2. Dissemination of instructions | (a) Do you disseminate HQ, area and territory office instructions and guidelines to the employees as you receive them? |
(b) Are these instructions and guidelines maintained on a current basis and all changes made or posted promptly? | |
(c) Do you give new employees proper orientation? | |
(d) Are new or revised procedures discussed with your employees? | |
(e) Are operations conducted in accord with established procedures except for approved deviations? | |
3. Managerial Controls | (a) Do you maintain your own file containing directives, organization data, and schedule follow-up? |
(b) Do you plan and schedule your time so that each area under your supervision is given at least a minimum of your time? | |
(c) When projects or assignments are given to subordinates, is follow-up action scheduled to ensure timely completion and evaluation of results? | |
(d) Do you take prompt and decisive action within your delegated authority? | |
(e) Do you maintain effective controls to ensure that program requirements are met? | |
(f) Do you generally meet deadlines? | |
4. Supervision | (a) Do you have an up-to-date Exam Group Manager IRM? |
(b) Do you exercise the necessary control over employees to ensure compliance with local office practices? | |
(c) Do you distribute work evenly in your group? | |
(d) Do you encourage suggestions from your employees? | |
(e) Do you engage in or permit office politics or favoritism? | |
(f) Are designated acting managers made known to all concerned? | |
(g) Do you keep adequate records of workload and take appropriate steps to keep it in balance? | |
(h) Do you assign work evenly neither spreading work thinly nor giving too much work to one employee? | |
(i) Do you avoid poor supervisory habits such as criticizing workers before others, showing favoritism, being unwilling to praise good work, or failing to accept responsibility for ineffective results of your group? | |
(j) Do employees in your group clearly understand what is expected of them? | |
(k) Do you give employees in your group opportunities to show that they can accept greater responsibility? | |
5. Personnel Administration | (a) Does an analysis of sick and annual leave reveal proper administration and lack of abuses? |
(b) Do employees promptly inform you when they will be absent? | |
(c) Are vacation schedules prepared in advance to facilitate planning for periods of employee absence? | |
(d) Are employees encouraged and given the opportunity to take annual leave? | |
(e) Are position descriptions current and correct? | |
(f) Are corrective actions taken when appropriate and are they consistent with existing procedures? | |
6. Ethical Standards | (a) Are all employees familiar with the regulations concerning outside employment that might affect their status in the IRS? |
(b) Have the subjects of integrity and favorable projection of the public image been discussed with and understood by all employees? | |
(c) Do all employees know that they should immediately report to TIGTA any improper request or offer? | |
(d) Have all employees been furnished a copy of the Rules of Conduct? | |
7. Training | (a) Do you recommend special training or appropriate correspondence courses for employees as needed? |
(b) Have you instituted on-the-job training for experienced examiners to develop potential managers? | |
(c) Are you involved with the inventory of your examiners? | |
(d) Are you sharing your experience with your examiners? | |
8. Forms and Publications | (a) Are the tax services kept up-to-date? |
(b) Are sufficient tax services available to satisfy needs? | |
(c) Do all examiners know how to research on-line services? | |
9. Authority for Examinations | (a) Do all examiners know what authority they have for conducting examinations? |
(b) Are they familiar with restrictions on examinations and reexaminations? | |
(c) Do they know what to do when it becomes necessary to make a second examination of a taxpayer's records covering a year already examined? | |
10. Classification and Assignment | (a) Are all employees acquainted with the procedure for classification and selection of tax returns? |
(b) Do they know the procedure for assignment after a return has been selected for examination? | |
11. Requisitioning Returns | (a) Are all employees familiar with the procedures for requisitioning returns or other documents and how to follow-up on requests? |
(b) Status of open requisitions: | |
(1) Are requisitions for prior year returns adequately explained? | |
(2) Do requisitions pending longer than 30 days need referral to your immediate manager? | |
12. Reports and Examinations | (a) Do all examiners know under what circumstances they may submit a report without the original return? |
(b) Do you review a representative sample of examiners’ reports before submitting them to the Case Processing? | |
(c) Are you properly reviewing explanations of items in examiners’ reports? | |
(d) Do you note if there is a factual basis for adjustments proposed? | |
13. Taxpayers’ Representatives | (a) Are all employees familiar with the requirements of enrollment and powers of attorney? |
(b) Are all employees familiar with limitations on preparers of returns? | |
14. Information Documents | (a) Do all examiners know when and how to prepare a Form 5346, Examination Information Report? |
15. Related Cases | (a) Are all examiners familiar with the procedures in interrelated and related cases? |
(b) Do they know how to initiate collateral investigations in their area and between areas? | |
16. Waivers Extending Statutes | (a) Do you determine that there are compelling reasons for securing Form 872, Consent to Extend the Time to Assess Tax, before giving your approval? |
(b) Do you have adequate procedures for follow-up action on Form 895, Notice of Statute Expiration? | |
(c) Do you make a reconciliation from Table 4.1, Returns with Statute Date Pending, to manual statute controls and determine that proper follow-up action is being taken? | |
(1) Are there any Forms 895 when the period of limitations will expire within 150 days? | |
(2) If so, is a follow-up being made? | |
17. Priority Work | (a) Do you stress from time-to-time the importance of resolving as soon as possible claims for refund, statute cases, collateral investigations, and other priority assignments? |
18. Remittances and Cash Management | (a) Are examiners soliciting advance payments on agreed cases? |
(b) Are all examiners familiar with the procedures for processing remittances received? | |
(c) Are they fully acquainted with the circumstances in which voluntary payments are accepted on closed years? | |
19. Time Reporting | (a) Are you checking on accuracy of time reporting by examiners? |
(b) Do you have a means of handling: | |
(1) Tardiness a. Are employees arriving late for work? b. Have remedial actions been taken? |
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(2) Coffee breaks a. Are employees extending their break period? b. Have corrective measures been taken? |
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(3) Lunch period a. Are employees extending their lunch period? b. Have corrective measures been taken? |
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20. Audit Cycle | (a) Do all employees know the audit cycle of income tax returns? |
(b) Are they familiar with the procedures regarding extension of examinations covering current years? | |
(c) Are you making every effort to reduce the inventory of old returns? | |
21. Fraud and Fraud Procedures | (a) Are all examiners fully acquainted with the procedures for referring cases to Criminal Investigation & who is the territory FRS? |
(b) Do you know which of your examiners are working fraud referrals? |
This text provides a guide to group managers for assigning and determining the final grade levels of regular field examination income tax cases. The objectives of this guide are to establish a uniform system for evaluating income tax cases selected for assignment to revenue agents under the "one case, one agent" concept; to provide a better basis for determining workloads for financial planning; to provide valuable information in making position classification determinations; and to improve the utilization of agents’ time and talents. This guide will also aid in reviewing internal revenue agent positions for grade structure change purposes. It does not evaluate an agent’s performance. In addition, it cannot be considered as the sole predictor of the appropriate overall grade level for individual positions. Variables such as extent of supervision or the impact of other duties are not given consideration in the guide. It is emphasized this is primarily a guide and not a substitute for supervisory judgment. |
Characteristics |
(1) These guidelines apply to all individual returns (non-business and business), fiduciary returns, all types of corporation and partnership returns. |
(2) This guide has four parts which are intended to assist group managers with the assignment of cases to individual revenue agents, and with the final grading of each case. These four parts are: |
PART I: Chart of Case Grading Factors (based on GS–512 Classification Standards). |
PART II: NAICS Codes, Exhibit 1.4.40-8 (199812 & subsequent). |
PART III: Probable Grade Levels of Cases Based on Type of Industry/Occupation, and Size. |
PART IV: List of Upgradable Issues that May Result in an Upgrade. |
(3) A case is defined as the primary return for one year plus other returns, if any, involving interrelated interests and/or transactions that require concurrent examination. The primary return is the return around which related entities and other types of returns revolve, regardless of how and when selected or assigned. Other returns are defined to include returns subsequent and/or prior to the primary return of the taxpayer, as well as returns for related taxpayers for the primary year and subsequent and/or prior years. When the primary return and related returns are examined by the same agent, the related returns will usually (for Management Information System purposes) carry the same grade as the primary return. If related entities are examined by other agents, each group of entities examined by a separate agent will be graded as a separate case under this guide. |
(4) Part I of these guidelines consists of the position classification standard for the GS–512 Revenue Agent occupation which forms the basis for determining the grade of a case. The standards have been adapted to evaluate cases rather than positions, therefore, factors such as supervision/guidance have not been included. Case Grading Factors shown in Part I are: Accounting Systems. Issues/Knowledge, Guidelines/Tax Laws, Scope/Effect and Contacts. These must be used particularly for the final grade of cases. In arriving at a final grade, all case grading factors do not have to be met in Part I, however, normally, more than one of the most important factors are necessary. The important case grading factors are Accounting Systems, Issues/Knowledges, Guidelines/Tax Laws, and Scope/Effect. |
(5) Part II considers the NAICS code listings used to establish the business/occupation class to which a business return is to be assigned, see Exhibit 1.4.40-8. |
(6) Part III consists of basic elements that indicate the difficulty of a case from an examination point of view. These include type of business or occupation and its relative size as measured by total assets and/or gross receipts. The dollar criteria for each business type is indicative of the issues, tax law knowledge and accounting complexities normally encountered by Revenue Agents at the GS–12, and GS–13 levels. Part III is most applicable to the assignment of cases to revenue agents; whereas all four parts of the guide must be used when the case closes and a final grade is assigned. |
(7) Part IV of these guidelines presents a list of 13 upgradable issues which may cause a case to be upgraded. Additionally, a 14th upgradable issue called "Unusual Complexity" is included to allow managers the freedom to upgrade a case based upon the facts and circumstances encountered during a particular examination. |
(8) Exhibit 1.4.40–7 is not intended to cover all possible factors that may influence a final case grade. New projects or programs and other unusual situations that were not present in the sample at the time this guide was developed will require managers to use judgement in grading a case. More reliance must be placed on the case grading factors in Part I for these situations. |
Procedures |
(1) The first step in applying this guide is to relate the return being assigned or graded to the five classes listed in Part III of these guidelines. All income tax cases will be graded. Classification of business returns in Classes 1 through 4 will be determined by reference to the NAICS code listings. If no NAICS code appears on a return, managers will determine the proper class based upon a review of the case file. Individual and Fiduciary cases will be placed in Class 5 (Nonbusiness), unless it is more appropriate to place the case in another class. Primary source of income for cases in Class 5 is salaries/wages even though a Schedule C or F may be attached to the return. |
(2) During case assignment, managers will relate all facts known about a case to parts I–IV in Exhibit 1.4.40–7. Part III may be most applicable, particularly the size criteria, such as total assets. Specific issues may not be known until the case is fully examined. However, during final case grading. all four parts of the guide must be used, especially the case grading factors in Part I. Size criteria alone must not be relied upon for final case grading because normally other factors influence the difficulty of a case. |
(3) When assigning a final grade to a case, managers will first make reference to Part I of the guide. A general assessment will be made as to how each factor grades out. Normally, more than one of the major factors is necessary to influence the final grade. Following this process, reference can then be made to Parts II, III, and IV of the guide to determine how the size criteria grades out and whether any upgradable issues are present that might influence the final case grade. The objective is to use these four parts of the guide to make a decision on the difficulty of the case. |
(4) Part V provides instructions for completing Item 32, grade of case, on Form 5344, Examination Closing Record. |
Case Grading for Special Situations |
(1) The group manager may use his/her judgment to change the probable grade of a case before making an assignment. He/she may suspect that special or complex issues or problems will be encountered in the examination and this is sufficient reason to justify upgrading the probable level of the case. On the other hand, the group manager, in view of the prior agent’s report. etc., may lower the probable grade level of a case on the basis that the scope of the examination will be limited or will only involve continuing and/or recurring issues such as travel and entertainment, repairs. depreciation, etc. These are sufficient reasons to justify assigning a lower grade level to the case. |
(2) Special situations that will require judgement in determining case grade are: |
(a) Package Examination—Give full credit for developing KEY CASE and all other cases in the package. |
(b) Flow-Through/Information Reports (e.g. AIMS control of Related Returns Procedures)—Give full credit if normal range of knowledges and auditing techniques is required to apply a previously identified issue. Give less than full credit if issues have been previously identified and are applied in a mechanical manner with less than normal knowledge requirements. |
(c) Subsequent Years—Refer to Flow-Through/Information Reports definition; full credit may be considered if additional issues evolve or are developed in subsequent years requiring a normal range of knowledges and auditing techniques. |
(d) Limited Scope—Give less than full credit if examination is so restricted in scope that the normal range of knowledge and auditing techniques is not required. Give full credit for examination of limited scope where normal range of knowledges and auditing techniques is required. (In this situation, the agent usually limits the scope.) |
(e) Specialist Involvement—Complexity of the case will include specialist’s involvement; however, final grade will depend on knowledge and auditing techniques required of the Revenue Agent. |
(3) The difficulty of a case cannot be finally determined until the examination is completed. The determinations made prior to examination are not controlling. The group manager’s final determination of the case grade will be made upon completion of the examination. Managers should note in the file upon what basis the downgrade was made within the case file. |
Relationship of Guide to Position Management |
(1) This guide does not supersede the existing Office of Personnel Management standards for classifying internal revenue agent positions. Rather, the provisions of this guide are consistent with the grade level criteria outlined in the OPM standards for the GS–512 series. However, such position classification factors as supervision and guidance received, cannot be measured by this guide. Such factors are primarily related to the technical skills and knowledge demonstrated by an individual agent. The amount and kind of supervision required by an agent on a continuing basis may affect the grade of a position but not the grade of the cases assigned. Under normal supervision. the grade of a revenue agent’s position depends upon a continuing workload of a wide range of cases at a given grade level. |
(2) Agents may be assigned some cases above their grade level for developmental purposes. The assignment of higher or lower level cases for short periods of time, to provide developmental opportunities, or to meet specific operational needs, does not affect the grade level of an agent’s position. Also, cases assigned at one grade level sometimes become significantly more difficult during the examination process. Such assignments often provide adequate developmental experiences. When developmental or priority assignments above the grade level of the agent are completed under closer than normal supervision, or supervisory instructions limit the scope of the examination, the assignment may be considered to be consistent with the agent’s grade. |
(3) Group managers and position classifiers must be continually aware of the distinctions between the grade levels of positions and grade levels of cases assigned. |
(a) Group managers are responsible for assigning cases consistent with their agents’ grade levels, keeping developmental assignments within reasonable limits, and periodically apprizing revenue agents of the distinctions between the grades of cases and the grades of their positions. |
(b) Position classifiers are responsible for making the final determinations on the grade levels of positions and providing advisory services to group managers on position management and work assignment practices. |
(4) This guide is intended for use under the " one case, one agent" concept, and is not to be used for evaluating cases in the Controlled Industry Case Program. While team examination cases under the CIC Program are usually evaluated at the GS–13 level, the grade of the case is not intended to determine the grade levels of all agents assigned to the case. The grade level of each team member will depend on the segments of the case assigned, the scope of the examination, and the nature and degree of supervisory control exercised. |
(5) This guide will be useful for evaluating the need for grade structure changes in theincome tax revenue agent positions. Area management officials are responsible for evaluating existing workload data, applying the Grade Structure Formula, and reviewing AIMS tables such as 60.1. |
Part I — Chart of Case Grading Factors | ||
The following case grading factors should be used particularly for the final grading of cases. In arriving at a final grade, all factors do not have to be met, however, normally, more than one of the most important factors is necessary. These are: Accounting Systems and Methods, Issues and Knowledges, Guidelines and Tax Laws, and Scope and Effect. | ||
GS–11 | GS–12 | GS–13 |
1. Accounting Systems | 1. Accounting Systems | 1. Accounting Systems |
Independently examines systems which require a basic knowledge of principles/ methods of accounting and auditing as found in a variety of individuals, relatively small businesses, exempt organizations, and simple employee plans. Systems involve a variety of financial operations and accounting methods or specialized accounting practices unique to a particular industry. Use of basic investigative procedures to elicit information and establish facts. | In addition to GS–11 characteristics, the following concepts should be involved: Comprehensive knowledge of the principles/ methods of accounting and auditing to plan and conduct independently the complete range of examination and related investigations of a broad range of sizable business operations. Systems involve a variety of complex financial operations and unusual accounting methods or specialized accounting practices unique to a particular industry. Uses investigative skills to analyze incomplete records and reconstruct transactions from third party records. Develop information relative to complex fraud. | In addition to GS–12 characteristics, the following concepts should be involved: Mastery of the principles/ methods of accounting, auditing and corporate financial management to plan, coordinate, and conduct examinations of large, complex businesses, including those with substantial subsidiaries, diversified activities multiple partners, and national and international scope and operations. Accounting systems of size and complexity may warrant planning and coordinating the work of others. |
GS–11 | GS–12 | GS–13 |
2. Issues/Knowledge | 2. Issues/Knowledge | 2. Issues/Knowledge |
Fundamental knowledge of business and trade practices, procedures and conditions to analyze tax returns and related records to determine the reasonableness of deductible items, the reliability of reported income and expenses, including probable earnings in a wide variety of small businesses/industries and similar questions extending beyond the area covered by specific accounting or legal guides. | In addition to GS–11 characteristics, the following concepts should be considered: Knowledge of business financial management principles and practices concerning a variety of kinds and sizes of businesses, or specialized knowledge in a particular industry to (1) determine sources of income and verify expenses, (2)judge the propriety of such matters as intercompany transactions, accumulation of surplus, or compensation of officers, (3)examine trust activities and transactions in order to determine unrelated business income or prohibited transactions, or (4)determine items related to pension plans and appropriate deductions. | In addition to GS–12 characteristics, the following concepts should be involved: Specialized knowledge of major industries may be required so that expert judgements can be applied to business transactions. Business transactions may include mergers, acquisitions, leverage buyouts, and similar transactions |
GS–11 | GS–12 | GS–13 |
3. Guidelines/Tax Law | 3. Guidelines/Tax Law | 3. Guidelines/Tax Law |
Guidelines include basic tax laws, agency policies, rules and regulations to determine the taxpayer’s correct tax liability. Guidelines normally are specific to issues, but because of number/variety of issues, research is required to locate precedents. | In addition to GS–11 characteristics, cases require research and analysis of the Internal Revenue Code, rulings, court decisions, and agency policies to examine returns where tax law or precedent cases do not directly apply including consideration of judicial decisions and legislative intent in cases involving the adaption of precedents. | In addition to GS–12 characteristics, cases require the use of the Internal Revenue Code, rulings, court decisions to resolve problems where there is little or no previous interpretation of statutory provisions. Laws are highly subjective, precedents are non existent, obscure or conflicting and significant tax change or precedent setting issues are involved. |
GS–11 | GS–12 | GS–13 |
4. Scope and Effect | 4. Scope and Effect | 4. Scope and Effect |
Results of audits affect the taxpayer by requiring corrective action for prior and current tax years and having a deterrent effect for future tax years. The impact may extend to other related taxpayers and/or nonrelated taxpayers throughout whole industries. | In addition to GS–11 characteristics results of the audit affect the tax liability and, therefore profitability of major business entities and in some instances the treatment of accounting methods and techniques for tax purposes as they are employed throughout whole industries. | In addition to GS–12 characteristics, tax results are of major significance which affects the financial condition of many categories of taxpayers involving very large tax responsibilities. Important principles are developed resulting in new precedents. |
GS–11 | GS–12 | GS–13 |
5. Contacts | 5. Contacts | 5. Contacts |
Generally involve individual proprietor, corporate official, self-professional, most represented by local practitioners. The purpose of contacts is to influence and persuade the taxpayer or representative to comply with requirements, to provide information to resolve outstanding problems and issues or to pay tax liability. Contacts hold strong opposing views. They may be hostile, skeptical or uncooperative requiring the agent to use tact, persuasiveness, and diplomacy to obtain the desired results. | In addition to GS–11 characteristics, the following concepts should be involved: Officials of corporations of significant size, public officials, or practitioners of considerable attainment. Prominence of taxpayer presents problem of publicity or attitudes in locality. | In addition to GS–12 characteristics, cases involve contacts with persons who are prominent because of their reputation in their field, especially the accounting and tax fields; officials of large businesses with national reputations. |
Part II—Listing of NAICS for |
Determination of Industry/Occupation |
See IRM Exhibit 1.13.4-1 (1040) and IRM Exhibit 1.13.7-1 (1120 & 1065) for definitions of the various NAICS Codes and Exhibit 1.4.40-8 for the appropriate grading Class of all business returns. All nonbusiness returns will be assigned to class 5. Reference will be made to the appropriate NAICS to determine the class of the case. The primary return NAICS will be the determinant factor for placement in the appropriate class. If no NAICS appears on a return, managers will determine the proper class based upon a review of the case file. Once a class has been determined, Parts 1, III, IV should be used to determine the final grade. |
Part III—Probable Grade Levels of Cases Based on Type of Industry/Occupation and Size |
The following criteria may be used for both case assignment and final grading. Size criteria alone must not be relied upon in arriving at a final grade; more weight should be placed on the case grading factors in Part I. If a case is graded at GS–11 based on industry class and size, and an upgradable issue is identified on the return, the case may be upgraded. See Part 4 for the listing of upgradable issues. |
The dollar criteria for each Industry type was derived from a review of various cases in each class and is indicative of the issues, tax law knowledge and accounting complexities normally encountered by Revenue Agents at the GS–12 and GS–13 levels. |
Determination of Industry Class for business returns will be made by reference to PIA codes listed on the preceding pages (Part II). Individual and Fiduciary Returns will be placed in Class 5 (Nonbusiness) unless their primary source of income is from a business. |
CLASS 1 MANUFACTURING (Manufacturing, Construction and Mining) |
||
Criteria | Probable GS–12 |
Probable GS–13 |
Total Assets | $250K to $12M | Over $12M |
or | ||
Gross Receipts | $1M to $15M | Over $15M |
CLASS 2 RETAIL, WHOLESALE AND TRANSPORTATION |
||
Criteria | Probable GS–12 |
Probable GS–13 |
Total Assets | $1M to $12M | Over $12M |
or | ||
Gross Receipts | $2M to $33M | Over $33M |
CLASS 3 SERVICES AND FARMING |
||
Criteria | Probable GS–12 |
Probable GS–13 |
Gross Receipts | $3M to $33M | Over $33M |
CLASS 4 FINANCIAL & UTILITIES (Banking, Insurance and Utilities) |
||
Criteria | Probable GS–12 |
Probable GS–13 |
Total Assets | $0M – $115M | Over $115M |
CLASS 5 NONBUSINESS INDIVIDUAL & NONBUSINESS FIDUCIARY |
||
Cases under this class are graded as GS–11 unless possessing an upgradable issue as listed in Part IV of this Exhibit. If the primary source of income is from wages/salaries, the case will fall under this class even if a Schedule C or F is attached. If the primary source of income is from a business, the case will fall under one of the other classes. |
Part IV—List of Upgradable Issues that May Result in an Upgrade |
The following list presents 13 upgradable issues which may cause a case to be upgraded from GS–11 to GS–12. If a case is graded at a GS–11 level based upon Parts I, II and II, and an upgradable issue appears on the return, the case may be upgraded to a GS–12 after consideration of the facts in the case. These same 13 upgradable issues may cause a case to be upgraded from GS–12 to GS–13. However, the decision to upgrade a case to GS–13 is most often a determination that is based on case size and case complexity. Additionally, a 14th upgradable issue called "Unusual Complexity" is included to allow managers to upgrade a case based upon features, facts and circumstances encountered during a particular examination. |
I. Controlled Group |
2. Complex Like Kind Exchange |
3. Liquidation/Reorganization |
4. Foreign controlled (Exclusive of Significant Specialist Involvement) |
5. Valuation issues (Exclusive of Significant Engineering Support) |
6. Financial Products. i.e., commodities, straddles, etc. |
7. LIFO |
8. 263A — Capitalization of Inventory Costs |
9. 482 — Allocation of Income/Deductions among two or more trades/business |
10. 741/742/743 Recognition/Character of Gain/Loss & Basis on Sale of a partnership. |
11. Key Case TEFRA |
12. Complex Fraud Development |
13. Sensitive, High-Profile Taxpayer |
14. Unusual Complexity |
Part V — Recording Grade of Case on Form 5344, Examination Closing Record |
(1) Group managers determine grade of case for all field examination income tax returns including nonbusiness and business, individual, fiduciary, partnership and all types of corporations, and tax shelter cases. The case grade is entered as a three digit number in item 32. When a related return is being closed by the same revenue agent who examined the primary return, enter the same three digit code as for the primary return, but followed by an "R" (for related). If related returns are examined by other agents, each will be graded as a separate case, and the " R" will not be recorded. (Refer to 1.4 above for guidelines on grading cases with special situations). |
(2) In Item 32 of Form 5344, the first digit represents the class of return, the second digit represents the grade of the case at closing, and the third digit which will always be a "1" , has not been assigned a use; however, it must be completed to prevent terminal rejects. (Prior to this Manual change, the third digit was used for case upgrading based on complexities found during the examination). |
(3) Referring to Exhibit 1.4.40-7, parts I, II, III and IV: The first digit on Item 32 is the class number for the industry, occupation, or type of case that most closely resembles the activity on the examined return. The second digit is the second digit of the closing grade; that is, 1 represents GS–11 and below, 2 represents GS–12, and 3 represents GS–13. All four parts of Exhibit 1.4.40–7 are needed to make the final grade determination. A "1" will be entered in the third digit for all cases. |
Example: A Form 1065 filed by a taxpayer who raises race horses, has been graded as a GS–12 case by the group manager using all four parts of the Case Assignment and Grading Guide. Item 32 would be completed as 321 for Class 3 (Services and Farming) and a final grade of GS–12. (Remember that the third digit will always be a ‘ 1 ’). Related returns examined by the same revenue agent who examined the primary return would be coded 321R. Related returns examined by other revenue agents would be coded without the R and graded as a separate case. |
The North American Industry Classification System (NAICS) replaced PIA/PBA codes for tax periods 199812 and subsequent. NAICS classification codes 111110-113000 are assigned to Schedules F and reflect farm crop and animal husbandry activities. NAICS classification codes 112900, 113000-999999 are assigned to Schedules C and reflect other animal production (including breeding of cats and dogs), agricultural services provided for a fee and non-farm production and service activities. Find detailed descriptions of 1040 NAICS codes in IRM Exhibit 1.13.4-1.
For Form 1120s, the codes used in statistical processing (SOI Industry codes) and the descriptions of them are listed in IRM Exhibit 1.13.7-1.These codes are also based upon NAICS and first appeared for some 1997 returns due to fiscal year overlaps.
Note:
The codes for Form 1120 and Form 1065 are identical.
Note:
See http://www.census.gov/ for background information on NAICS.
The table below reflects the respective Class Number for 1040 = I and 1120 = B returns:
•Class 1 – Manufacturing, Construction, Mining
•Class 2 – Retail, Wholesale, Transportation
•Class 3 – Services, Farming
•Class 4 – Financial and Utilities
•Class 5 – Nonbusiness Individual and Fiduciary
NAICS | NAICS Description | I - CAT | B - CAT |
---|---|---|---|
111100 | Oilseed and Grain Farming | 3 | 3 |
111210 | Vegetable and Melon Farming | 3 | 3 |
111300 | Fruit and Tree Nut Farming | 3 | 3 |
111400 | Greenhouse, Nursery, and Floriculture Production | 3 | 3 |
111900 | Other Crop Farming | 3 | 3 |
112111 | Beef Cattle Ranching and Farming | 3 | 3 |
112112 | Cattle Feedlots | 3 | 3 |
112120 | Dairy Cattle and Milk Production | 3 | 3 |
112210 | Hog and Pig Farming | 3 | 3 |
112300 | Poultry and Egg Production | 3 | 3 |
112400 | Sheep and Goat Farming | 3 | 3 |
112510 | Animal Aquaculture | 3 | 3 |
112900 | Other Animal Production | 3 | 3 |
113000 | Forestry and Logging | 3 | 3 |
113110 | Timber Tract Operations | 3 | 3 |
113210 | Forest Nurseries and Gathering of Forest Products | 3 | 3 |
113310 | Logging | 3 | 3 |
114110 | Fishing | 3 | 3 |
114210 | Hunting and Trapping | 3 | 3 |
115110 | Support Activities for Crop Production | 3 | 3 |
115210 | Support Activities for Animal Production | 3 | 3 |
115310 | Support Activities for Forestry | 3 | 3 |
211110 | Oil and Gas Extraction | 1 | 1 |
212110 | Coal Mining | 1 | 1 |
212200 | Metal Ore Mining | 1 | 1 |
212300 | Nonmetallic Mineral Mining and Quarrying | 1 | 1 |
212310 | Stone Mining and Quarrying | 1 | 1 |
212320 | Sand, Gravel, Clay, and Ceramic and Refractory Minerals Mining and Quarrying | 1 | 1 |
212390 | Other Nonmetallic Mineral Mining and Quarrying | 1 | 1 |
213110 | Support Activities for Mining | 1 | 1 |
221000 | Utilities | 3 | 4 |
221100 | Electric Power Generation, Transmission and Distribution | 3 | 4 |
221210 | Natural Gas Distribution | 3 | 4 |
221300 | Water, Sewage and Other Systems | 3 | 4 |
233110 | Land Subdivision and Land Development | 1 | 1 |
233200 | Residential Building Construction | 1 | 1 |
233300 | Nonresidential Building Construction | 1 | 1 |
234100 | Highway, Street, Bridge, and Tunnel Construction | 1 | 1 |
234900 | Other Heavy Construction | 1 | 1 |
235110 | Plumbing, Heating, and Air-Conditioning Contractors | 1 | 1 |
235210 | Painting and Wall Covering Contractors | 1 | 1 |
235310 | Electrical Contractors | 1 | 1 |
235400 | Masonry, Drywall, Insulation, and Tile Contractors | 1 | 1 |
235500 | Carpentry and Floor Contractors | 1 | 1 |
235610 | Roofing, Siding, and Sheet Metal Contractors | 1 | 1 |
235710 | Concrete Contractors | 1 | 1 |
235810 | Water Well Drilling Contractors | 1 | 1 |
235900 | Other Special Trade Contractors | 1 | 1 |
236100 | Residential building construction | 1 | 1 |
236110 | Residential building construction | 1 | 1 |
236200 | Nonresidential building construction | 1 | 1 |
237100 | Utility system construction | 1 | 1 |
237210 | Land Subdivision | 1 | 1 |
237310 | Highway, Street, and Bridge Construction | 1 | 1 |
237990 | Other Heavy and Civil Engineering Construction | 1 | 1 |
238100 | Foundation, structure, & building exterior contractors (including framing carpentry, masonry, glass, roofing, & siding) | 1 | 1 |
238110 | Poured Concrete Foundation and Structure Contractors | 1 | 1 |
238120 | Structural Steel and Precast Concrete Contractors | 1 | 1 |
238130 | Framing Contractors | 1 | 1 |
238140 | Masonry Contractors | 1 | 1 |
238150 | Glass and Glazing Contractors | 1 | 1 |
238160 | Roofing Contractors | 1 | 1 |
238170 | Siding Contractors | 1 | 1 |
238190 | Other Foundation, Structure, and Building Exterior Contractors | 1 | 1 |
238210 | Electrical Contractors | 1 | 1 |
llfont TypeSize="9pt" FamName="Arial">238220 | Plumbing, Heating, and Air-Conditioning Contractors | 1 | 1 |
238290 | Other Building Equipment Contractors | 1 | 1 |
238300 | Building finishing contractors (including drywall, insulation, painting, wallcovering, flooring, tile & finish carpentry) | 1 | 1 |
238310 | Drywall and Insulation Contractors | 1 | 1 |
238320 | Painting and Wall Covering Contractors | 1 | 1 |
238330 | Flooring Contractors | 1 | 1 |
238340 | Tile and Terrazzo Contractors | 1 | 1 |
238350 | Finish Carpentry Contractors | 1 | 1 |
238390 | Other Building Finishing Contractors | 1 | 1 |
238900 | Specialty trade contractors (including site preparation) | 1 | 1 |
238910 | Site Preparation Contractors | 1 | 1 |
238990 | All Other Specialty Trade Contractors | 1 | 1 |
311110 | Animal Food Manufacturing | 1 | 1 |
311200 | Grain and Oilseed Milling | 1 | 1 |
311300 | Sugar and Confectionery Product Manufacturing | 1 | 1 |
311400 | Fruit and Vegetable Preserving and Specialty Food Manufacturing | 1 | 1 |
311500 | Dairy Product Manufacturing | 1 | 1 |
311610 | Animal Slaughtering and Processing | 1 | 1 |
311710 | Seafood Product Preparation and Packaging | 1 | 1 |
311800 | Bakeries and Tortilla Manufacturing | 1 | 1 |
311900 | Other Food Manufacturing | 1 | 1 |
312000 | Beverage and Tobacco Product Manufacturing | 1 | 1 |
312110 | Soft Drink and Ice Manufacturing | 1 | 1 |
312120 | Breweries | 1 | 1 |
312130 | Wineries | 1 | 1 |
312140 | Distilleries | 1 | 1 |
312200 | Tobacco Manufacturing | 1 | 1 |
313000 | Textile Mills | 1 | 1 |
314000 | Textile Product Mills | 1 | 1 |
315000 | Apparel Manufacturing | 1 | 1 |
315100 | Apparel Knitting Mills | 1 | 1 |
315210 | Cut and Sew Apparel Contractors | 1 | 1 |
315220 | Men's and Boys' Cut and Sew Apparel Manufacturing | 1 | 1 |
315230 | Women's and Girls' Cut and Sew Apparel Manufacturing | 1 | 1 |
315290 | Other Cut and Sew Apparel Manufacturing | 1 | 1 |
315990 | Apparel Accessories and Other Apparel Manufacturing | 1 | 1 |
316110 | Leather and Hide Tanning and Finishing | 1 | 1 |
316210 | Footwear Manufacturing | 1 | 1 |
316990 | Other Leather and Allied Product Manufacturing | 1 | 1 |
321000 | Wood Product Manufacturing | 1 | 1 |
321110 | Sawmills and Wood Preservation | 1 | 1 |
321210 | Veneer, Plywood, and Engineered Wood Product Manufacturing | 1 | 1 |
321900 | Other Wood Product Manufacturing | 1 | 1 |
322000 | Paper Manufacturing | 1 | 1 |
322100 | Pulp, Paper, and Paperboard Mills | 1 | 1 |
322200 | Converted Paper Product Manufacturing | 1 | 1 |
323100 | Printing and Related Support Activities | 1 | 1 |
324100 | Petroleum and Coal Products Manufacturing | 1 | 1 |
324110 | Petroleum Refineries | 1 | 1 |
324120 | Asphalt Paving, Roofing, and Saturated Materials Manufacturing | 1 | 1 |
324190 | Other Petroleum and Coal Products Manufacturing | 1 | 1 |
325100 | Basic Chemical Manufacturing | 1 | 1 |
325200 | Resin, Synthetic Rubber, and Artificial and Synthetic Fibers and Filaments Manufacturing | 1 | 1 |
325300 | Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing | 1 | 1 |
325410 | Pharmaceutical and Medicine Manufacturing | 1 | 1 |
325500 | Paint, Coating, and Adhesive Manufacturing | 1 | 1 |
325600 | Soap, Cleaning Compound, and Toilet Preparation Manufacturing | 1 | 1 |
325900 | Other Chemical Product and Preparation Manufacturing | 1 | 1 |
326000 | Plastics and Rubber Products Manufacturing | 1 | 1 |
326100 | Plastics Product Manufacturing | 1 | 1 |
326200 | Rubber Product Manufacturing | 1 | 1 |
327100 | Clay Product and Refractory Manufacturing | 1 | 1 |
327210 | Glass and Glass Product Manufacturing | 1 | 1 |
327300 | Cement and Concrete Product Manufacturing | 1 | 1 |
327400 | Lime and Gypsum Product Manufacturing | 1 | 1 |
327900 | Other Nonmetallic Mineral Product Manufacturing | 1 | 1 |
331000 | Primary Metal Manufacturing | 1 | 1 |
331110 | Iron and Steel Mills and Ferroalloy Manufacturing | 1 | 1 |
331200 | Steel Product Manufacturing from Purchased Steel | 1 | 1 |
331310 | Alumina and Aluminum Production and Processing | 1 | 1 |
331400 | Nonferrous Metal (except Aluminum) Production and Processing | 1 | 1 |
331500 | Foundries | 1 | 1 |
332000 | Fabricated Metal Product Manufacturing | 1 | 1 |
332110 | Forging and Stamping | 1 | 1 |
332210 | Cutlery and Handtool Manufacturing | 1 | 1 |
332300 | Architectural and Structural Metals Manufacturing | 1 | 1 |
332400 | Boiler, Tank, and Shipping Container Manufacturing | 1 | 1 |
332510 | Hardware Manufacturing | 1 | 1 |
332610 | Spring and Wire Product Manufacturing | 1 | 1 |
332700 | Machine Shops; Turned Product; and Screw, Nut, and Bolt Manufacturing | 1 | 1 |
332810 | Coating, Engraving, Heat Treating, and Allied Activities | 1 | 1 |
332900 | Other Fabricated Metal Product Manufacturing | 1 | 1 |
333000 | Machinery Manufacturing | 1 | 1 |
333100 | Agriculture, Construction, and Mining Machinery Manufacturing | 1 | 1 |
333200 | Industrial Machinery Manufacturing | 1 | 1 |
333310 | Commercial and Service Industry Machinery Manufacturing | 1 | 1 |
333410 | Ventilation, Heating, Air-Conditioning, and Commercial Refrigeration Equipment Manufacturing | 1 | 1 |
333510 | Metalworking Machinery Manufacturing | 1 | 1 |
333610 | Engine, Turbine, and Power Transmission Equipment Manufacturing | 1 | 1 |
333900 | Other General Purpose Machinery Manufacturing | 1 | 1 |
334000 | Computer and Electronic Product Manufacturing | 1 | 1 |
334110 | Computer and Peripheral Equipment Manufacturing | 1 | 1 |
334200 | Communications Equipment Manufacturing | 1 | 1 |
334310 | Audio and Video Equipment Manufacturing | 1 | 1 |
334410 | Semiconductor and Other Electronic Component Manufacturing | 1 | 1 |
334500 | Navigational, Measuring, Electromedical, and Control Instruments Manufacturing | 1 | 1 |
334610 | Manufacturing and Reproducing Magnetic and Optical Media | 1 | 1 |
335000 | Electrical Equipment, Appliance, and Component Manufacturing | 1 | 1 |
335100 | Electric Lighting Equipment Manufacturing | 1 | 1 |
335200 | Household Appliance Manufacturing | 1 | 1 |
335310 | Electrical Equipment Manufacturing | 1 | 1 |
335900 | Other Electrical Equipment and Component Manufacturing | 1 | 1 |
336000 | Transportation Equipment Manufacturing | 1 | 1 |
336100 | Motor Vehicle Manufacturing | 1 | 1 |
336210 | Motor Vehicle Body and Trailer Manufacturing | 1 | 1 |
336300 | Motor Vehicle Parts Manufacturing | 1 | 1 |
336410 | Aerospace Product and Parts Manufacturing | 1 | 1 |
336510 | Railroad Rolling Stock Manufacturing | 1 | 1 |
336610 | Ship and Boat Building | 1 | 1 |
336990 | Other Transportation Equipment Manufacturing | 1 | 1 |
337000 | Furniture and Related Product Manufacturing | 1 | 1 |
339110 | Medical Equipment and Supplies Manufacturing | 1 | 1 |
339900 | Other Miscellaneous Manufacturing | 1 | 1 |
421100 | Motor Vehicle and Motor Vehicle Parts and Supplies Wholesalers | 2 | 2 |
421200 | Furniture and Home Furnishing Wholesalers | 2 | 2 |
421300 | Lumber and Other Construction Materials Wholesalers | 2 | 2 |
421400 | Professional and Commercial Equipment and Supplies Wholesalers | 2 | 2 |
421500 | Metal and Mineral (except Petroleum) Wholesalers | 2 | 2 |
421600 | Electrical Goods Wholesalers | 2 | 2 |
421700 | Hardware, and Plumbing and Heating Equipment and Supplies Wholesalers | 2 | 2 |
421800 | Machinery, Equipment, and Supplies Wholesalers | 2 | 2 |
421910 | Sporting and Recreational Goods and Supplies Wholesalers | 2 | 2 |
421920 | Toy and Hobby Goods and Supplies Wholesalers | 2 | 2 |
421930 | Recyclable Material Wholesalers | 2 | 2 |
421940 | Jewelry, Watch, Precious Stone, and Precious Metal Wholesalers | 2 | 2 |
421990 | Other Miscellaneous Durable Goods Wholesalers | 3 | 2 |
422100 | Paper and Paper Product Wholesalers | 2 | 2 |
422210 | Drugs and Druggists' Sundries Wholesalers | 2 | 2 |
422300 | Apparel, Piece Goods, and Notions Wholesalers | 2 | 2 |
422400 | Grocery and Related Product Wholesalers | 2 | 2 |
422500 | Farm Product Raw Material Wholesalers | 2 | 2 |
422600 | Chemical and Allied Products Wholesalers | 2 | 2 |
422700 | Petroleum and Petroleum Products Wholesalers | 2 | 2 |
422800 | Beer, Wine, and Distilled Alcoholic Beverage Wholesalers | 2 | 2 |
422910 | Farm Supplies Wholesalers | 2 | 2 |
422920 | Book, Periodical, and Newspaper Wholesalers | 2 | 2 |
422930 | Flower, Nursery Stock, and Florists' Supplies Wholesalers | 2 | 2 |
422940 | Tobacco and Tobacco Product Wholesalers | 2 | 2 |
422950 | Paint, Varnish, and Supplies Wholesalers | 2 | 2 |
422990 | Other Miscellaneous Nondurable Goods Wholesalers | 3 | 2 |
423100 | Motor vehicle & motor vehicle part & supplies wholesalers | 2 | 2 |
423200 | Furniture & home furnishings wholesalers | 2 | 2 |
423300 | Lumber & other construction materials wholesalers | 2 | 2 |
423400 | Professional & commercial equipment & supplies wholesalers | 2 | 2 |
423500 | Metal & mineral (except petroleum) wholesalers | 2 | 2 |
423600 | Electrical & electronic goods wholesalers | 2 | 2 |
423700 | Hardware & plumbing & heating equipment & supplies wholesalers | 2 | 2 |
423800 | Machinery, equipment & supplies wholesalers | 2 | 2 |
423910 | Sporting and Recreational Goods and Supplies Merchant Wholesalers | 2 | 2 |
423920 | Toy and Hobby Goods and Supplies Merchant Wholesalers | 2 | 2 |
423930 | Recyclable Material Merchant Wholesalers | 2 | 2 |
423940 | Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers | 2 | 2 |
423990 | Other Miscellaneous Durable Goods Merchant Wholesalers | 3 | 2 |
424100 | Paper & paper products wholesalers | 2 | 2 |
424210 | Drugs and Druggists' Sundries Merchant Wholesalers | 2 | 2 |
424300 | Apparel, piece goods, & notions wholesalers | 2 | 2 |
424400 | Grocery & related products wholesalers | 2 | 2 |
424500 | Farm product raw materials wholesalers | 2 | 2 |
424600 | Chemical & allied products wholesalers | 2 | 2 |
424700 | Petroleum & petroleum products wholesalers | 2 | 2 |
424800 | Beer, wine, distilled alcoholic beverages wholesalers | 2 | 2 |
424910 | Farm Supplies Merchant Wholesalers | 2 | 2 |
424920 | Book, Periodical, and Newspaper Merchant Wholesalers | 2 | 2 |
424930 | Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers | 2 | 2 |
424940 | Tobacco and Tobacco Product Merchant Wholesalers | 2 | 2 |
424950 | Paint, Varnish, and Supplies Merchant Wholesalers | 2 | 2 |
424990 | Other Miscellaneous Nondurable Goods Merchant Wholesalers | 3 | 2 |
425110 | Business to Business Electronic Markets | 3 | 2 |
425120 | Wholesale Trade Agents and Brokers | 3 | 2 |
441110 | New Car Dealers | 2 | 2 |
441120 | Used Car Dealers | 2 | 2 |
441210 | Recreational Vehicle Dealers | 2 | 2 |
441221 | Motorcycle Dealers | 2 | 2 |
441222 | Boat Dealers | 2 | 2 |
441229 | All Other Motor Vehicle Dealers | 2 | 2 |
441300 | Automotive Parts, Accessories, and Tire Stores | 2 | 2 |
442110 | Furniture Stores | 2 | 2 |
442200 | Home Furnishings Stores | 2 | 2 |
442210 | Floor Covering Stores | 2 | 2 |
442291 | Window Treatment Stores | 2 | 2 |
442299 | All Other Home Furnishings Stores | 2 | 2 |
443111 | Household Appliance Stores | 2 | 2 |
443112 | Radio, Television, and Other Electronics Stores | 2 | 2 |
443120 | Computer and Software Stores | 2 | 2 |
443130 | Camera and Photographic Supplies Stores | 2 | 2 |
444110 | Home Centers | 2 | 2 |
444120 | Paint and Wallpaper Stores | 2 | 2 |
444130 | Hardware Stores | 2 | 2 |
444190 | Other Building Material Dealers | 2 | 2 |
444200 | Lawn and Garden Equipment and Supplies Stores | 2 | 2 |
445100 | Grocery Stores | 2 | 2 |
445110 | Supermarkets and Other Grocery (except Convenience) Stores | 2 | 2 |
445120 | Convenience Stores | 2 | 2 |
445210 | Meat Markets | 2 | 2 |
445220 | Fish and Seafood Markets | 2 | 2 |
445230 | Fruit and Vegetable Markets | 2 | 2 |
445290 | Other Specialty Food Stores | 2 | 2 |
445291 | Baked Goods Stores | 2 | 2 |
445292 | Confectionery and Nut Stores | 2 | 2 |
445299 | All Other Specialty Food Stores | 2 | 2 |
445310 | Beer, Wine, and Liquor Stores | 2 | 2 |
446110 | Pharmacies and Drug Stores | 2 | 2 |
446120 | Cosmetics, Beauty Supplies, and Perfume Stores | 2 | 2 |
446130 | Optical Goods Stores | 2 | 2 |
446190 | Other Health and Personal Care Stores | 2 | 2 |
447100 | Gasoline Stations | 2 | 2 |
448110 | Men's Clothing Stores | 2 | 2 |
448120 | Women's Clothing Stores | 2 | 2 |
448130 | Children's and Infants' Clothing Stores | 2 | 2 |
448140 | Family Clothing Stores | 2 | 2 |
448150 | Clothing Accessories Stores | 2 | 2 |
448190 | Other Clothing Stores | 2 | 2 |
448210 | Shoe Stores | 2 | 2 |
448310 | Jewelry Stores | 2 | 2 |
448320 | Luggage and Leather Goods Stores | 2 | 2 |
451110 | Sporting Goods Stores | 2 | 2 |
451120 | Hobby, Toy, and Game Stores | 2 | 2 |
451130 | Sewing, Needlework, and Piece Goods Stores | 2 | 2 |
451140 | Musical Instrument and Supplies Stores | 2 | 2 |
451211 | Book Stores | 2 | 2 |
451212 | News Dealers and Newsstands | 2 | 2 |
451220 | Prerecorded Tape, Compact Disc, and Record Stores | 2 | 2 |
452000 | General Merchandise Stores | 2 | 2 |
452110 | Department Stores | 2 | 2 |
452900 | Other General Merchandise Stores | 2 | 2 |
453110 | Florists | 2 | 2 |
453210 | Office Supplies and Stationery Stores | 2 | 2 |
453220 | Gift, Novelty, and Souvenir Stores | 2 | 2 |
453310 | Used Merchandise Stores | 2 | 2 |
453910 | Pet and Pet Supplies Stores | 2 | 2 |
453920 | Art Dealers | 2 | 2 |
453930 | Manufactured (Mobile) Home Dealers | 2 | 2 |
453990 | All Other Miscellaneous Store Retailers | 2 | 2 |
454110 | Electronic Shopping and Mail-Order Houses | 2 | 2 |
454111 | Electronic Shopping | 2 | 2 |
454112 | Electronic Auctions | 2 | 2 |
454113 | Mail-Order Houses | 2 | 2 |
454210 | Vending Machine Operators | 2 | 2 |
454310 | Fuel Dealers | 2 | 2 |
454311 | Heating Oil Dealers | 2 | 2 |
454312 | Liquefied Petroleum Gas (Bottled Gas) Dealers | 2 | 2 |
454319 | Other Fuel Dealers | 2 | 2 |
454390 | Other Direct Selling Establishments | 2 | 2 |
481000 | Air Transportation | 2 | 2 |
482110 | Rail Transportation | 2 | 2 |
483000 | Water Transportation | 2 | 2 |
484110 | General Freight Trucking, Local | 2 | 2 |
484120 | General Freight Trucking, Long-Distance | 2 | 2 |
484200 | Specialized Freight Trucking | 2 | 2 |
485110 | Urban Transit Systems | 2 | 2 |
485210 | Interurban and Rural Bus Transportation | 2 | 2 |
485300 | Taxi and Limousine Service | 2 | 2 |
485310 | Taxi Service | 2 | 2 |
485320 | Limousine Service | 2 | 2 |
485410 | School and Employee Bus Transportation | 2 | 2 |
485510 | Charter Bus Industry | 2 | 2 |
485990 | Other Transit and Ground Passenger Transportation | 2 | 2 |
486000 | Pipeline Transportation | 2 | 2 |
487000 | Scenic and Sightseeing Transportation | 2 | 2 |
488000 | Support Activities for Transportation | 2 | 2 |
488100 | Support Activities for Air Transportation | 2 | 2 |
488210 | Support Activities for Rail Transportation | 2 | 2 |
488300 | Support Activities for Water Transportation | 2 | 2 |
488410 | Motor Vehicle Towing | 2 | 2 |
488490 | Other Support Activities for Road Transportation | 2 | 2 |
488510 | Freight Transportation Arrangement | 2 | 2 |
488990 | Other Support Activities for Transportation | 2 | 2 |
492000 | Couriers and Messengers | 3 | 3 |
492110 | Couriers | 3 | 3 |
492210 | Local Messengers and Local Delivery | 3 | 3 |
493100 | Warehousing and Storage | 3 | 2 |
511000 | Publishing Industries | 1 | 1 |
511110 | Newspaper Publishers | 1 | 1 |
511120 | Periodical Publishers | 1 | 1 |
511130 | Book Publishers | 1 | 1 |
511140 | Directory and Mailing List Publishers | 1 | 1 |
511190 | Other Publishers | 1 | 1 |
511210 | Software Publishers | 1 | 1 |
512100 | Motion Picture and Video Industries | 3 | 3 |
512200 | Sound Recording Industries | 1 | 1 |
513000 | Broadcasting and Telecommunications | 3 | 4 |
513100 | Radio and Television Broadcasting | 3 | 4 |
513200 | Cable Networks and Program Distribution | 3 | 4 |
513300 | Telecommunications | ">3 | 4 |
514100 | Information Services | 3 | 3 |
514210 | Data Processing Services | 3 | 3 |
515000 | Broadcasting (except internet) | 3 | 4 |
515100 | Radio & television broadcasting | 3 | 4 |
515210 | Cable and Other Subscription Programming | 3 | 4 |
516110 | Internet Publishing and Broadcasting | 3 | 4 |
517000 | Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, & other telecommunications) | 3 | 4 |
518111 | Internet Service Providers | 3 | 3 |
518112 | Web Search Portals | 3 | 3 |
518210 | Data Processing, Hosting, and Related Services | 3 | 3 |
519100 | Other information services (including news syndicates & libraries) | 3 | 3 |
522100 | Depository Credit Intermediation | 3 | 4 |
522110 | Commercial Banking | 3 | 4 |
522120 | Savings Institutions | 3 | 4 |
522130 | Credit Unions | 3 | 4 |
522190 | Other Depository Credit Intermediation | 3 | 4 |
522200 | Nondepository Credit Intermediation | 3 | 4 |
522210 | Credit Card Issuing | 3 | 4 |
522220 | Sales Financing | 3 | 4 |
522291 | Consumer Lending | 3 | 4 |
522292 | Real Estate Credit | 3 | 4 |
522293 | International Trade Financing | 3 | 4 |
522294 | Secondary Market Financing | 3 | 4 |
522298 | All Other Nondepository Credit Intermediation | 3 | 4 |
522300 | Activities Related to Credit Intermediation | 3 | 4 |
523110 | Investment Banking and Securities Dealing | 3 | 3 |
523120 | Securities Brokerage | 3 | 3 |
523130 | Commodity Contracts Dealing | 3 | 3 |
523140 | Commodity Contracts Brokerage | 3 | 3 |
523210 | Securities and Commodity Exchanges | 3 | 3 |
523900 | Other Financial Investment Activities | 3 | 3 |
524140 | Direct life, health & medical insurance & reinsurance carriers | 3 | 4 |
524150 | Direct insurance & reinsurance (except life, health & medical) carriers | 3 | 4 |
524210 | Insurance Agencies and Brokerages | 3 | 3 |
524290 | Other Insurance Related Activities | 3 | 3 |
525100 | Insurance and Employee Benefit Funds | 4 | |
525910 | Open-End Investment Funds | 4 | |
525920 | Trusts, Estates, and Agency Accounts | 4 | |
525930 | Real Estate Investment Trusts | 4 | |
525990 | Other Financial Vehicles | 4 | |
531100 | Lessors of Real Estate | 3 | 3 |
531110 | Lessors of Residential Buildings and Dwellings | 3 | 3 |
531114 | Cooperative Housing | 3 | 3 |
531120 | Lessors of Nonresidential Buildings (except Miniwarehouses) | 3 | 3 |
531130 | Lessors of Miniwarehouses and Self-Storage Units | 3 | 3 |
531190 | Lessors of Other Real Estate Property | 3 | 3 |
531210 | Offices of Real Estate Agents and Brokers | 3 | 3 |
531310 | Real Estate Property Managers | 3 | 3 |
531320 | Offices of Real Estate Appraisers | 3 | 3 |
531390 | Other Activities Related to Real Estate | 3 | 3 |
532100 | Automotive Equipment Rental and Leasing | 3 | 3 |
532210 | Consumer Electronics and Appliances Rental | 3 | 3 |
532220 | Formal Wear and Costume Rental | 3 | 3 |
532230 | Video Tape and Disc Rental | 3 | 3 |
532290 | Other Consumer Goods Rental | 3 | 3 |
532310 | General Rental Centers | 3 | 3 |
532400 | Commercial and Industrial Machinery and Equipment Rental and Leasing | 3 | 3 |
533110 | Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) | 3 | |
541100 | Legal Services | 3 | 3 |
541110 | Offices of Lawyers | 3 | 3 |
541190 | Other Legal Services | 3 | 3 |
541211 | Offices of Certified Public Accountants | 3 | 3 |
541213 | Tax Preparation Services | 3 | 3 |
541214 | Payroll Services | 3 | 3 |
541219 | Other Accounting Services | 3 | 3 |
541310 | Architectural Services | 3 | 3 |
541320 | Landscape Architectural Services | 3 | 3 |
541330 | Engineering Services | 3 | 3 |
541340 | Drafting Services | 3 | 3 |
541350 | Building Inspection Services | 3 | 3 |
541360 | Geophysical Surveying and Mapping Services | 3 | 3 |
541370 | Surveying and Mapping (except Geophysical) Services | 3 | 3 |
541380 | Testing Laboratories | 3 | 3 |
541400 | Specialized Design Services | 3 | 3 |
541510 | Computer Systems Design and Related Services | 3 | 3 |
541511 | Custom Computer Programming Services | 3 | 3 |
541512 | Computer Systems Design Services | 3 | 3 |
541513 | Computer Facilities Management Services | 3 | 3 |
541519 | Other Computer Related Services | 3 | 3 |
541600 | Management, Scientific, and Technical Consulting Services | 3 | 3 |
541700 | Scientific Research and Development Services | 3 | 3 |
541800 | Advertising and Related Services | 3 | 3 |
541910 | Marketing Research and Public Opinion Polling | 3 | 3 |
541920 | Photographic Services | 3 | 3 |
541930 | Translation and Interpretation Services | 3 | 3 |
541940 | Veterinary Services | 3 | 3 |
541990 | All Other Professional, Scientific, and Technical Services | 3 | 3 |
551111 | Offices of Bank Holding Companies | 4 | |
551112 | Offices of Other Holding Companies | 4 | |
561110 | Office Administrative Services | 3 | 3 |
561210 | Facilities Support Services | 3 | 3 |
561300 | Employment Services | 3 | 3 |
561410 | Document Preparation Services | 3 | 3 |
561420 | Telephone Call Centers | 3 | 3 |
561430 | Business Service Centers | 3 | 3 |
561440 | Collection Agencies | 3 | 3 |
561450 | Credit Bureaus | 3 | 3 |
561490 | Other Business Support Services | 3 | 3 |
561500 | Travel Arrangement and Reservation Services | 2 | 2 |
561600 | Investigation and Security Services | 3 | 3 |
561710 | Exterminating and Pest Control Services | 3 | 3 |
561720 | Janitorial Services | 3 | 3 |
561730 | Landscaping Services | 3 | 3 |
561740 | Carpet and Upholstery Cleaning Services | 3 | 3 |
561790 | Other Services to Buildings and Dwellings | 3 | 3 |
561900 | Other Support Services | 3 | 3 |
562000 | Waste Management and Remediation Services | 3 | 2 |
611000 | Educational Services | 3 | 3 |
621111 | Offices of Physicians (except Mental Health Specialists) | 3 | 3 |
621112 | Offices of Physicians, Mental Health Specialists | 3 | 3 |
621210 | Offices of Dentists | 3 | 3 |
621310 | Offices of Chiropractors | 3 | 3 |
621320 | Offices of Optometrists | 3 | 3 |
621330 | Offices of Mental Health Practitioners (except Physicians) | 3 | 3 |
621340 | Offices of Physical, Occupational and Speech Therapists, and Audiologists | 3 | 3 |
621391 | Offices of Podiatrists | 3 | 3 |
621399 | Offices of All Other Miscellaneous Health Practitioners | 3 | 3 |
621400 | Outpatient Care Centers | 3 | 3 |
621410 | Family Planning Centers | 3 | 3 |
621420 | Outpatient Mental Health and Substance Abuse Centers | 3 | 3 |
621491 | HMO Medical Centers | 3 | 3 |
621492 | Kidney Dialysis Centers | 3 | 3 |
621493 | Freestanding Ambulatory Surgical and Emergency Centers | 3 | 3 |
621498 | All Other Outpatient Care Centers | 3 | 3 |
621510 | Medical and Diagnostic Laboratories | 3 | 3 |
621610 | Home Health Care Services | 3 | 3 |
621900 | Other Ambulatory Health Care Services | 3 | 3 |
622000 | Hospitals | 3 | 3 |
623000 | Nursing and Residential Care Facilities | 3 | 3 |
624100 | Individual and Family Services | 3 | 3 |
624200 | Community Food and Housing, and Emergency and Other Relief Services | 3 | 3 |
624310 | Vocational Rehabilitation Services | 3 | 3 |
624410 | Child Day Care Services | 3 | 3 |
711100 | Performing Arts Companies | 3 | 3 |
711210 | Spectator Sports | 3 | 3 |
711300 | Promoters of Performing Arts, Sports, and Similar Events | 3 | 3 |
711410 | Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures | 3 | 3 |
711510 | Independent Artists, Writers, and Performers | 3 | 3 |
712100 | Museums, Historical Sites, and Similar Institutions | 3 | 3 |
713100 | Amusement Parks and Arcades | 3 | 3 |
713200 | Gambling Industries | 3 | 3 |
713900 | Other Amusement and Recreation Industries | 3 | 3 |
721100 | Traveler Accommodation | 3 | 3 |
721110 | Hotels (except Casino Hotels) and Motels | 3 | 3 |
721120 | Casino Hotels | 3 | 3 |
721191 | Bed-and-Breakfast Inns | 3 | 3 |
721199 | All Other Traveler Accommodation | 3 | 3 |
721210 | RV (Recreational Vehicle) Parks and Recreational Camps | 3 | 3 |
721310 | Rooming and Boarding Houses | 3 | 3 |
722110 | Full-Service Restaurants | 2 | 2 |
722210 | Limited-Service Eating Places | 2 | 2 |
722300 | Special Food Services | 2 | 2 |
722410 | Drinking Places (Alcoholic Beverages) | 2 | 2 |
811110 | Automotive Mechanical and Electrical Repair and Maintenance | 3 | 3 |
811120 | Automotive Body, Paint, Interior, and Glass Repair | 3 | 3 |
811190 | Other Automotive Repair and Maintenance | 3 | 3 |
811210 | Electronic and Precision Equipment Repair and Maintenance | 3 | 3 |
811310 | Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance | 3 | 3 |
811410 | Home and Garden Equipment and Appliance Repair and Maintenance | 3 | 3 |
811420 | Reupholstery and Furniture Repair | 3 | 3 |
811430 | Footwear and Leather Goods Repair | 3 | 3 |
811490 | Other Personal and Household Goods Repair and Maintenance | 3 | 3 |
812111 | Barber Shops | 3 | 3 |
812112 | Beauty Salons | 3 | 3 |
812113 | Nail Salons | 3 | 3 |
812190 | Other Personal Care Services | 3 | 3 |
812210 | Funeral Homes and Funeral Services | 3 | 3 |
812220 | Cemeteries and Crematories | 3 | 3 |
812310 | Coin-Operated Laundries and Drycleaners | 3 | 3 |
812320 | Drycleaning and Laundry Services (except Coin-Operated) | 3 | 3 |
812330 | Linen and Uniform Supply | 3 | 3 |
812910 | Pet Care (except Veterinary) Services | 3 | 3 |
812920 | Photofinishing | 3 | 3 |
812930 | Parking Lots and Garages | 3 | 3 |
812990 | All Other Personal Services | 3 | 3 |
813000 | Religious, Grantmaking, Civic, Professional, and Similar Organizations | 3 | 3 |