The formal mechanism for providing written feedback about an employee’s accomplishments is Form 6850, Performance Appraisal. The performance appraisal serves as a:

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.

Your evaluation of employee performance must conform with procedures detailed in the IRM and National Agreement, IRS and NTEU, Document 11678.

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.

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.

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.

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.

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.

Forms of recognition are as follows:

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.

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:

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.

Information to be retained in the EPF includes:

No documentation related to disciplinary or adverse action will be placed in an EPF unless such action was based on performance.

All EPFs containing documentation over four years old should be purged annually.

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/.

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).

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:

Completion of in-process reviews should be annotated in the case file on Form 9984, Examining Officer’s Activity Record.

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.

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.

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.

To organize the review and obtain the desired information, consider using some or all of the following headings:

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.

When conducting either a partial or complete review, it is imperative that each workload review is meaningful to both you and the examiner.

Areas of concern which may require action are:

Pinpoint specific actions which should be taken to improve the status of the examination and/or your employee’s work performance. Typical actions include:

Review ERCS procedures and test check such items as:

Watch for symptoms of unusual difficulties. Try to prevent complications through discussions with your employee. Some early indications of potential problems are:

Identify potential problems. Some of the actions you can take to resolve problems are:

Set target dates for completion of specific actions.

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.

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.

Exhibit 1.4.40-1, Guide for Workload Reviews, will assist in this process.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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:

See Exhibit 1.4.40–4, Guide for Review of a Completed Case.

Examination Technical Time Reports should provide a quality check on the accuracy of form preparation and should provide a basis for follow-up action.

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.

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.

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:

Observations of in-office activities can identify and correct improper or ineffective work habits.

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.

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.

Solicit written feedback when employees are given assignments outside of your group. Some of these assignments will include:

References

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.

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.

Seek assistance from the Labor Relations Office whenever dealing with any conduct problem that has the potential to result in a disciplinary action.

References:

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.

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:

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.

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.

Check with other managers and secretaries to ensure the appropriate desk references are available to assist your secretary with day-to-day tasks.

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.

The National Agreement, IRS & NTEU provides that employees should also spend their own time on self-development.

Develop a monitoring and follow-up system to enable you to meet the individual needs of your employee. An effective lDP should be:

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.

You are an advocate for your employees. Help them to achieve their career objectives by remembering:

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.

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:

Attainment of your career objectives is a shared responsibility between you and your manager. Look for guidance in developing your own goals and direction.

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.

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.

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.

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.

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.

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.

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.

Supervisors will not, under any circumstances, conduct an investigation into these matters unless TIGTA concurrence is obtained.

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.

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:

Internal Audit is an independent third party which reviews our systems, procedures, and effectiveness.

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.

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.

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.

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.

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.

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.

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.

Commissioner Representative (CR) responsibilities are assigned to one or more managers in a POD. Duties include taxpayer concerns, security, supplies, safety, and morale.

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.

Generally the Senior Commissioner's Representative is a GS-14 or GS-15 management position. SCR responsibilities include:

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.

You may be called upon to provide examiners during filing season to assist taxpayers with the preparation of their returns or technical assistance.