Employer's Quarterly Federal Tax Return. Using quality measures to evaluate any employee is allowed. It is not an official legal edition of the CFR. . A Section 1204 employee is an employee who exercises judgment in regard to recommending or determining whether or how the IRS should pursue enforcement of the tax laws. Managers use the report to determine when and where employees should work. In October 2005, Regulation 801 was revised to allow imposing or suggesting quantity goals for organizational units. Yes. Quality Review and Correction of notices (Notice Review), Questionable refund in CIB (paper and EFDS), Examination reconsiderations (includes SFR reconsiderations), Assistance in return preparation (walk-in areas), Unpostable Resolution (freeze code, hold return). A Section 1204 Manager is a manager/supervisor at any level who supervises one or more Section 1204 employees. The IRS received numerous comments on the proposed regulations, considered but rejected most, and accepted several that resulted in changes in the final regulations. This type of decision making in determining the ability to pay requires the type of judgment covered by Section 1204/Regulation 801. TIGTA's Semi-Annual Report to Congress. The U.S. Internal Revenue Service (IRS) and the U.S. Treasury Department ("Treasury") have issued final regulations (T.D. Neither RRA 98, Section 1204, nor Regulation 801 apply. Providing ROTER information in an employee evaluation (including an award) is prohibited. The territory manager may be provided that information for each group in the territory. 1203) Requires termination of the employment of an IRS employee upon the final determination that such employee has committed certain acts or omissions, including: (1) failure to obtain required approval prior to a seizure; (2) making a false statement under oath concerning a material matter involving a taxpayer; (3) violating the . Assessment of an employee's qualifications for promotion, reassignment or other change in duties. Inventory treated as non-incidental materials and supplies. Statistics which measure taxpayer or other third party actions do not consider the exercise of judgment by employees in recommending or determining whether or how the IRS should pursue enforcement of the tax laws and, thus, are not ROTERs and Section 1204/Regulation 801 does not apply. See steps 4 - 7. Whether an employee is a Section 1204 employee for the purposes of applying Section 1204/Regulation 801 is determined by the tasks performed by the employee, not the title or location of the employee. ROTERs include but are not limited to: Percentage of Taxpayer Advocate cases where relief was granted. Form 1040-X. However, overemphasis on wait time could lead employees to focus on completing taxpayer contacts quickly and not on providing quality service. Primary Stakeholders: The Independent Office of Appeals (Appeals),Criminal Investigation (CI), Large Business and International (LB&I), Small Business/Self Employed (SB/SE), Taxpayer Advocate Service (TAS) ,Tax Exempt and Government Entities (TE/GE) and Wage and Investment (W&I). Age or amount in inventory is not a ROTER. No. This IRM: Contains general background information on the use of enforcement statistics. Also included are RR 10-2008, RR 16-2008, Consolidated Withholding Tax Regulations and Consolidated Fringe . Section 1204/Regulation 801 provides a specific exception in the definition of TERs for this purpose. Whether the way a ROTER is used violates Section 1204. Yes, but not simply in terms of quantity of work done. If your adjusted gross income (AGI) was $73,000 or less, review each provider's offer to make sure you qualify. Performance measures based in whole or in part on quantity measures will not be used to evaluate the performance of any non-supervisory employee who is responsible for exercising judgment with respect to TERs. IRS Free File Guided Tax Preparation Options. Abating or waiving penalties based on communications with the taxpayer may involve Section 1204 judgments. To get the exclusion a taxpayer must own . Using the report is not a violation since the number of cases in inventory is not a ROTER. The IRS regulations on the use of statistics are designed to make sure that records of tax enforcement results (ROTERs) are not used to improperly influence the handling of taxpayer cases. While the tax adjustment may involve Section 1204 judgment depending on the type of judgment involved, the related penalty abatement is merely mathematical and does not involve Section 1204 judgment in and of itself. These dates are not ROTERs because program completion date establishes a timing schedule only. . (2) Added IRM 1.5.2.1, Program Scope and Objectives. A manager may reference an individual case to illustrate whether or not the employee's performance met specific performance standards. Section 1204 applies to the result reached in a single case, as well as results reached in more than one case. . See Regulation 801.3(a). No. The actual performance of the employee is measured against their critical job elements and standards. A tax enforcement result is the outcome produced by an IRS employee's exercise of judgment in recommending or determining whether or how the IRS should pursue enforcement of the tax laws. 4wd T5-R Cross Country XC Front lowers approx. squad or ambulance crew, as those terms are defined in section 1204(9)(A) of the Omnibus Crime Control and Safe Streets Act of 1968 which is codified in 42 U. S. C. 3796b(8)(A) and as . Is the ROTER being used to evaluate or to impose or suggest production quotas or goals for any employee (including managers and executives)? and 1202(c)(1)(B) of the Internal Revenue Code of 1986 [formerly I.R.C. The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. The IRS shall not use ROTERs to evaluate employees or to impose or suggest production quotas and goals with respect to such employees. Section 1204 managers must use judgment when: Using IRS performance management guidance within the boundaries of the provisions of RRA 98, Section 1204. which are outcome neutral and not ROTERs. This section applies to evaluations conducted on or after July 22, 1998. A manager cannot advise or imply that an employee should achieve the same TER in Case B as they achieved in Case A. Using quantity measures to evaluate supervisory employees is allowed, but may lead to a ROTER violation if organizational goals are used to directly determine a supervisory employee's performance rating. This is the case with abatement or waiver requests in which the taxpayer asserts that he or she had reasonable cause for noncompliance or exercised due diligence. Territory/department and area/operation information may be shared with groups, but only for such functions as mentioned in (c) above. (Program Code 48X20), Reconciliation of wages reported on Forms 941 to those reported to SSA (CAWR), Centralized files and scheduling (Installment Agreements appointments), Clerical Functions (e.g., mail sorting, classification, batching), Currently Non Collectible (CNC) determination. In all unagreed IRS cases involving Internal Revenue Code section 4971(a) and/or (b) or 4975, Form 6212-B (or a copy of Form 6212-B) will be completed with an entry in the . The manager may comment on the dollar amount or the case size only as relevant to the time and efforts expended in each case. Treasury Inspector General for Tax Administration (TIGTA) - Completes the annual Mandatory Review of IRS Compliance With Restrictions on the Use of Enforcement Statistics. Hyperlinks are denoted by bold, italic, blue, and underlined font. In July 1998, Congress passed the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Pub. Quality measures are determined by a specially dedicated IRS staff such as National Quality Review System (NQRS) analysts. News Alert: The 2023 Section 179 Deduction Limit for Businesses is $1,160,000. Form 6781: Gains And Losses From Section 1256 Contracts And Straddles: A tax form distributed by the Internal Revenue Service (IRS) and used to report gains and losses from straddles or financial . 8424, otherwise known as the Tax Reform Act of 1997, which was enacted on December 11, 1997. See Regulation 801.6(c). Protected taxpayer rights & entitlements for 10.1 million taxpayers. Decisions relating to recommending or determining whether or how the IRS should pursue the enforcement of the tax laws are Section 1204 judgments. Any managerial communication, oral or written, from which a reasonable person would infer that the manager will evaluate an employee more favorably if a specific enforcement result is achieved, regardless of the merits of the particular case(s), is considered suggesting a production goal or quota. A manager may inform an employee that the IRS has handled cases involving similarly situated taxpayers, inform the employee of best practices in those cases, and may refer employees to other employees to obtain guidance based on similar cases. As stated in this question, if the employee is only inputting information received from the third party and is following non-discretionary procedures in issuing the next available levy, that is not the kind of exercise of judgment sought to be protected by Section 1204/Regulation 801 and, therefore, is not subject to either. Individual case reviews, progress reviews and workload reviews, are excluded in this definition. Quality measures are based on the review of statistically valid work item samples handled by organizational units. An appropriate supervisor can identify additional appropriate supervisors. This is a violation of Section 1204/Regulation 801. Human Capital Officer - Is the highest executive responsible for the Section 1204 Program. (Here is how the U.S. Court of Appeals for the Sixth Circuit summed up the TIGTA Report: "Those findings include that the IRS used political criteria to round up applications for tax-exempt status filed by so-called tea-party groups; that the IRS often took four times as long to process tea-party applications as other applications; and that . Each statistic cited in the question reports the accuracy (first two) or timeliness (last two) of employee collective efforts - all of which are quality measures. Learn More. Referrals made by EBSA personnel are now made to the IRS through the Manager, EP Examinations Classification in Baltimore. Yes. Reference to a specific TER or dollar amount may not be mentioned. Backup withholding hardship determination, Case Analysis for screening (before CP2000) Matching/comparing return information to system information. 1.2 i (0) $758.88. Time frames are not ROTERs, nor is timeliness a quantity measure. Where connections for hook up of temporary generators are provided . For example, the tax examiner processing the manual refund or working the payment tracer according to non- discretionary criteria contained in the appropriate section of the IRM is not performing enforcement work. The table below provides questions to determine if a particular measure/data may be used for a specific purpose. Yes. The employees must be evaluated exclusively on performance based on their critical elements, and the evaluations may not cite the goal as a benchmark. The following terms and definitions apply to this program and are used throughout this IRM. Revised Regulation 801 removed the limitations on the use of quantity measures for imposing or suggesting goals for both organizational units and employees. L. No. Cycle time is not a ROTER, neither is overage. The amount of time used speaking to customers and concluding the contact (talk, handle, and wrap time) is available to call site managers as a diagnostic tool. See Regulation 801.6(c). Section 1204/Regulation 801 applies to the tasks performed by employees. [House Hearing, 108 Congress] [From the U.S. Government Printing Office] USE OF PRIVATE COLLECTION AGENCIES TO IMPROVE IRS DEBT COLLECTION ===== HEARING BEFORE THE SUBCOMMITTEE ON OVERSIGHT of the COMMITTEE ON WAYS AND MEANS U.S. HOUSE OF REPRESENTATIVES ONE HUNDRED EIGHTH CONGRESS FIRST SESSION _____ MAY 13, 2003 _____ Serial No. A narrative in a performance evaluation that focuses on an employee's successful collection of $50,000 in a levy action is a ROTER violation, even though the reference is to only one case. A Section 1204 Employee is an employee who exercises judgment in recommending or determining whether or how the IRS should pursue enforcement of tax laws, or who provides direction and guidance for Section 1204 program activities . Section 1204 does not apply to quantity measures; however, Regulation 801 does. No. Tax enforcement result (TER) is the outcome produced by an employee's exercise of judgment in recommending or determining whether or how the IRS should pursue enforcement of the tax laws. Terms such as "frivolous argument" or "tax avoidance argument" are acceptable terms to use. Yes. Amend/Fix Return. Any managerial communication, either oral or written, that requires a Section 1204 employee to achieve a TER is considered imposing a production quota or goal. The IRS Section 1204 program requires the cooperation and assistance of many IRS organizations. This can be a valuable starting point for a discussion with an employee in respect to overall performance. As at 31 December 2022, the interest rate swaps cover 100% of the Group's term Sterling denominated borrowings of GBP176.5 million for the period . The organizational climate at the time and place of the communication. . S.58973: Trunion Seal (Seals for 4WD Axle Hubs) . Workload planning and monitoring are required to assist in the effective management of an operation. Also provides guidance in response to HCO questions concerning Section 1204 law. It is organized topically, into subtitles and sections, covering income tax in the United States, payroll taxes . IRS Business Units - Implement the Section 1204 program in their respective areas; provide managers' quarterly self-certification reporting, and assist the Human Capital Office (HCO) in various program aspects, e.g., the HCO Independent Review. The United States, payroll taxes at any level who supervises one or more Section does... 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