irs section 1204 key components

The reconciliation or correction of math errors requires decision making, but that decision making is based upon the application of mathematical principles and does not require the exercise of judgment, e.g., weighing factors appropriately, deciding reasonableness, and determining credibility covered by Section 1204/Regulation 801. A manager may inform an RO that specified levies should be served or indicate that the next appropriate course of action would be seizure of specific property. (RRA 98, Section 1204) No employee of the IRS may use ROTERs (as described in Regulation 801.6) to evaluate any other employees or impose or suggest production quotas or goals for any employee. 7804 note). Section 409A provides a broad definition of nonqualified deferred compensation and provides rules related to the timing of elections and distributions under deferred compensation arrangements. As these scheduled rates are not ROTERs, they are not subject to Section 1204/Regulation 801. They exercise judgment by evaluating taxpayer's statements from both the requesting spouse and non-requesting spouse and applying community property laws, if applicable, to determine if relief should be granted. . Focus on the employees recognition of badges of fraud, investigative skills, development of key fraud indicators, and appropriate use of enforcement tools, not on the fraud referral or fraud penalty itself. A couple filing a joint return gets to exclude up to $500,000. The probable employee perception of the communicated ROTER. Section 1204/Regulation 801 applies to the tasks performed by employees. Examples of suggesting goals or imposing a production quota for a ROTER include requiring an employee to achieve a certain average dollar amount collected per return, requiring an employee to make a certain number of seizures during a rating period, or praising an employee for referring a certain percentage or number of cases for prosecution or fraud referral. Section 2202 of the Taxpayer First Act applies only to disclosures made by the Internal Revenue Service after December 28, 2019, and any subsequent redisclosures and uses of such information disclosed by the Internal Revenue Service after December 28, 2019. An appropriate supervisor can identify additional appropriate supervisors. . Records of tax enforcement results (ROTERs) are data, statistics, compilations of information, or other numerical or quantitative recordations of the tax enforcement results reached in one or more cases. A manager may reference an individual case to illustrate whether or not the employee's performance met specific performance standards. However, the IRS did not agree with four of the 13 Section 1204(a) potential violations, as well as 11 of the 55 instances of Section 1204(b) documentation noncompliance. No. See Regulation 801.6(d)(2) and 801.7(a) Example 3. Requiring an employee to effect a certain number of seizures during a rating period. This type of discussion is appropriate. The actual performance of the employee is measured against their critical job elements and standards. Employees who are responsible for exercising judgment with respect to TERs in cases concerning one or more taxpayers may be evaluated on work done only in the context of their critical elements and standards. Audience: The policy and procedures apply to the managers and employees responsible for enforcing tax laws fairly and equitably. See IRM 1.5.2.8, Regulation 801.6. A TER does not include quality review data, an employee's case work review or a work unit's work on a case such as a number or percentage of correct examination adjustments proposed or appropriate lien determinations made. Individual case reviews, progress reviews and workload reviews, are excluded in this definition. Section 1204 employee is an employee or the manager of an employee (all levels of management) who exercises judgment in recommending or determining whether or how the IRS should pursue enforcement of the tax laws, or an employee whose duties involve providing direction or guidance for field programs involving Section 1204 work activities including IRM guidance. The IRS will respect and protect their rights under the law. The IRS Section 1204 program requires the cooperation and assistance of many IRS organizations. For purposes of applying Section 1204/Regulation 801, Section 1204 employees are employees who exercise judgment with regard to recommending or determining whether or how the IRS should pursue enforcement of the tax laws. Human Capital Officer - Is the highest executive responsible for the Section 1204 Program. Correct entry (taxpayer or campus employee), Estate Tax determination to file return based on application of P-5133, Extension to file (2nd, automatic if timely & complete), Fairness/equity determination (does not follow normal procedures), Final Category A determination (allowing/not allowing CAT A claims/amended returns), Freedom of Information Act (FOIA) Privacy requests, Reconciliation of wages reported on Form 940 to those reported to state (FUTA), Innocent spouse determination using decision tree, Issue notice/request for return based on prior returns, IRP information (systemically generated), Calculation of interest and penalties (automated-not determining), Lien, Levy determination (whether to file or release). 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. 5. Each appropriate supervisor will certify quarterly by letter to the Commissioner of Internal Revenue whether TERs are being used in a manner prohibited by Section 1204(a). IRM 1.5.1, The IRS Balanced Performance Measurement System. The tax examiner analyzes financial information provided by the taxpayer to determine ability to pay. Quantity measures consist of outcome-neutral production and resource data that do not contain information regarding the TER reached in any case or cases involving taxpayers. Idle time refers to the period of time in which an employee is not conducting or wrapping up telephone calls. What are the key components of Section 1204? Levies issued is a ROTER. Overemphasis on time frames, however, could lead employees to focus solely on the time frame instead of on the appropriate case resolution. To help ensure balance, the IRS considers each of the three components of balanced measures - customer satisfaction, employee satisfaction and business results - when setting organizational objectives, establishing targets, assessing progress and results and . (1) by substituting "section 4303" for "section 4323" could not be executed because the phrase "section 4323" does not appear in text subsequent to the intervening amendment by Pub. Items that appear on this page . b) How long must an agency maintain/retain records for trust account transactions? If the measure/data is not a ROTER or a quantity measure, neither Section 1204 nor Regulation 801 applies. 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. . ROTER data may be made available, provided that such data will never be used to evaluate any employee according to the definition of "evaluate" in Regulation 801.3(e)(1)(ii), and it will never be used to suggest production quotas or goals. The probable public perception of the communicated ROTER. Conversely, a Taxpayer Advocate tax examiner is a Section 1204 employee when working a Correspondence Examination reconsideration case. Tax examiners who work Taxpayer Advocate cases may or may not be Section 1204 employees. Cycle time is not a ROTER, neither is overage. Quantity measures may be used to evaluate the performance of any organizational unit and may be disseminated as determined by each organizational unit. 2008-present. Based on this financial analysis, the tax examiner exercises judgment in determining if the taxpayer's income, expenses, or assets and liabilities would permit a taxpayer to pay. A revenue agent is assigned to an examination involving a taxpayer who has claimed improper deductions in a tax shelter. Organizational measures of customer satisfaction, employee satisfaction and business results (including quality and quantity) may be used to evaluate the performance of or to impose or suggest production goals for, any organizational unit. See Regulation 801.3(e)(1). L. 105-206, 26 U.S.C. Section 213 (d) of the Internal Revenue Code. (1) This transmits revised IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics. TER terms may be used as part of a list of enforcement tools, or indicate that the employee properly made a determination whether a particular tool was appropriate. Accordingly, an employee who makes decisions upon reasonable criteria in abating penalties is a Section 1204 employee. An official website of the United States Government. Quality review accuracy rates for the current period show a team's error rate is increasing. Section: Page: Zoom. Provides human capital strategies and tools for recruiting, hiring, developing, retaining, and training a highly-skilled and high-performing workforce to support IRS mission accomplishments. Yes. See Regulation 801.6(d)(2). Deductible Medical Expenses 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 . Regulation 801 supports Section 1204 by prohibiting the use of ROTERs to improperly influence the handling of taxpayer cases. 1.2 i . The following terms and definitions apply to this program and are used throughout this IRM. This example does not suggest or impose a production goal or quota for an employee. Program Owner: The Human Capital Office (HCO), Office of HR Strategy (OHRS), Policy and Audits (P&A). VAT (Sales tax) is applied at the country specific rate for goods shipped to the UK or the EU. Koni 1125-1204 - 1125 STR.T Kit Orange 1998-2000 Volvo V70 excl. L. 103-446, which directed the amendment of par. Section 1204(c) requires each appropriate supervisor to self-certify quarterly whether ROTERs were used in a prohibited manner. Neither RRA 98, Section 1204, nor Regulation 801 apply. The manager may share this information with employees in an effort to identify corrective actions needed. ROTER information may be disclosed for use among units involved in forecasting, planning, resource management, and the formulation of selection case criteria on a "need-to-know" basis. Source: S&P Dow Jones, Federal Reserve, Bloomberg, Principal Asset Management. However, if TEPS contains a performance standard which uses a ROTER to (1) evaluate any employee or (2) to impose or suggest production quotas or goals for any employee, then the use of TEPS would violate Section 1204/Regulation 801. The revision of Regulation 801 removed the limitations on the use of quantity measures for organizational units in evaluating the performance of, or imposing or suggesting quantity goals. These deliberations can result in reasonable people handling the same cases and, in good faith, discerning or evaluating factors differently. Learn More. 4wd T5-R Cross Country XC Front lowers approx. Unless otherwise noted, chapters referenced are contained in this volume. ROTERs may not be used to suggest production quotas or goals for any employee. RRA 98, Section 1204, prohibits the use of ROTERs to evaluate or to impose or suggest production quotas or goals for any IRS employee. Items that appear on this page. This section applies to evaluations conducted on or after July 22, 1998. Use appropriate measures of performance as the basis for recognizing and rewarding accomplishments. There is no prohibition in Regulation 801 or the IRM against sharing quality statistics. 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 1202 of the Internal Revenue Code . In an employee evaluation, neither TERs, ROTERs, nor quantity measures may be used. (Sec. The decisions made in this manner involve the type of judgment intended to be protected under Section 1204/Regulation 801. Form W-2. These dates are not ROTERs because program completion date establishes a timing schedule only. . TIGTA's Semi-Annual Report to Congress. 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. Quality measures may be used to evaluate non-supervisory employees. It does not measure any exercise of judgment in regard to recommending or determining whether or how the IRS should pursue enforcement of the tax laws, so it is not a ROTER. ROTER data concerning one organizational unit may not systematically be shared with other units at the same level.

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