Internal Revenue Manual
IRM 5.2.1 — Collection Time Reporting
Part 5. Collecting Process
Chapter 2. Reports Section 1. Collection Time Reporting 5.2.1 Collection Time Reporting Manual Transmittal February 11, 2026 Purpose (1) This transmits revised IRM 5.2.1, Reports, Collection Time Reporting. Material Changes (1) The following material changes made to this IRM include: Number Subsection Nature of Change 1 IRM 5.2.1 Updated Internal Controls 2 IRM Exhibit 5.2.1-10 Updated Reported Period Expected Hours - - Editorial changes were made throughout this document for clarification Effect on Other Documents This material supersedes IRM 5.2.1 dated March 3, 2025. Audience SB/SE Field Collection Area Employees, SCOIC Specialists, CEASO, PALS and Field Insolvency SCI Collection Employees Effective Date (02-11-2026) Michael J. Maltby Acting Director, Collection Inventory Delivery & Selection Small Business Self Employed
Program Scope and Objectives
5.2.1.1 (02-11-2026) Program Scope and Objectives Purpose: The time reporting system is used to determine the resources expended by all Field Collection employees. Audience: SB/SE Field Collection Area Employees, SCOIC Specialists, CEASO, PALS and Field SCI Collection Employees. Policy Owner: Director, Collection Policy. Program Owner: Technology Solutions Collection Systems and Projects, Manager, CDA/Spec Reports and Plans, Collection Inventory Delivery & Selection, Collection Operations, Small Business/Self Employed. Primary Stakeholders: The Commissioner Treasury Inspector General for Tax Administration (TIGTA) Congress General Accounting Office (GAO) Program Goals: The data consolidated in CTRS forms the basis for analysis presented in the NO-5000-23 (C-23), Collection Workload Indicators Report. The C-23 provides the information needed to monitor and project work plan accomplishments, budget and resource allocations, and staff planning. It also provides the data necessary to produce required reports and statistical data for internal and external stakeholders. For data definitions of the C-23, refer to IRM 5.2.4, Collection Reports Overview. The objective of this IRM is to provide the policies and procedures for the preparation and processing of Field Collection (FC) daily reports. The field employee time reporting procedure includes entering time and activity data through the Integrated Collection System (ICS) which is then transmitted to the Collection Time Reporting System (CTRS). CTRS is used to provide monthly and cumulative data for all of Field Collection (Civil Enforcement Advice and Support Operations (CEASO), Field Collection Areas, Specialty Collection Insolvency (SCI), Specialty Collection Offer In Compromise (SCOIC) and Property Appraisal and Liquidation Specialist (PALS).
Background
5.2.1.1.1 (11-05-2019) Background The CTRS program was developed in 1991 to automate and simplify the task of recording, gathering, and reporting time and inventory data from the individual level up to the servicewide level. In general, program revisions are made at the beginning of the fiscal year based upon the data needed to perform analysis and to provide information to internal and external customers.
Authority
5.2.1.1.2 (03-03-2025) Authority Collection Time is retrieved from the Integrated Collection System (ICS) then validated through the Collection Time Reporting System (CTRS) that is authorized and used per the direction of Collection Management.
Roles and Responsibilities
5.2.1.1.3 (11-05-2019) Roles and Responsibilities The Director, Field Collection (FC) is the responsible executive for the CTRS Program. Field Collection Policy is responsible for procedural guidance in this IRM. Field Collection Territory and Group Managers are responsible for ensuring the guidance and procedures described in this IRM are followed.
Program Management and Review
5.2.1.1.4 (11-05-2019) Program Management and Review Program Reports: To provide national data of resources expended by Collection employees in direct case work and non case work activities. Program Effectiveness: Data captured on the Collection Workload Indicators Report, NO-5000-23 (C-23) is used on a monthly basis to ensure Field Collection is meeting their program goals.
Program Controls
5.2.1.1.5 (03-03-2025) Program Controls CTRS access is controlled via the Business Entitlement Access Request System (BEARS).
Terms/Definitions/Acronyms
5.2.1.1.6 (03-03-2025) Terms/Definitions/Acronyms The table below list commonly used acronyms in the End of Month process. Acronyms Definitions ATAT Abusive Tax Avoidance Transactions CDA Collection Data Assurance CEASO Civil Enforcement Advice and Support Operations COB Close of Business CTRS Collection Time Reporting System ENTITY ENTITY Case Management System EOD End of Day EOM End of Month FC Field Collection Areas ICS Integrated Collection System SCI Specialty Collection Insolvency IQA ICS/ENTITY Quality Analyst NO-5000-23 Collection Workload Indicators Report (C-23) SCOIC Specialty Collection Offer in Compromise PALS Property Appraisal and Liquidation Specialist RO Revenue Officer SHUR Staff Hour Utilization Report VTS Virtual Territory Specialist WAS Wide Area Specialist The table below lists commonly used terms and definitions in the End of Month process. TERMS DEFINITIONS Case Code A three digit ICS/ENTITY code that identifies the type of taxpayer, See IRM 5.3.1.3.2, ICS/ENTITY Case Codes, Subcodes and Collection Time Reporting Systems (CTRS) ENTITY Case Management System (ENTITY) CDA Office responsible for receiving area time and activity to create the C-23 Collection Headquarters Office that oversees Inventory Delivery & Selection and Collection Policy. These offices have employees with stakeholder interest in the data provided by CTRS Designated Personnel For purposes of EOM time reporting, are employees designated in ICS as manager, acting manager or group secretary profiled to run EOM reports in ENTITY Detail Temporary assignments of an employee to a different position for a specified period with the employee returning to regular duties at the end of the detail ENTITY Database provides Collection managers with case data that is useful in managing employee casework and verifying time charges EOD The process of entering and finalizing daily time through ICS EOM The last day of the time reporting cycle which is always a Saturday, Exhibit 5.2.1-10, Last Friday of Reporting Period and Number of Expected Hours for the upcoming fiscal years Field Collection Areas ROs working regular program casework, Specialty Collection Offers and groups assigned to special compliance programs such ATAT and the International Program ICS System used by Field Collection Areas, CEASO, SCI, PALS and Field SCOIC Specialists employees to report time and activity, Also used by CEASO and PALS to obtain monthly inventory data ICS/ENTITY Quality Analyst (IQA) Collection Headquarters employees who use CTRS for EOM purposes. The IQA monitors, analyzes, identifies, and corrects systemic and user errors in ICS Subcategory (SC) Used by CEASO, PALS, and SCI in conjunction with time codes. These are secondary time codes which are used to further define the time reported in an activity Sub Code A three-digit ICS/ENTITY code that identifies the type of case assignment. Used with a case code, the sub code further describes the taxpayer's case Time Code A three or four alphanumeric code used to track time on ICS VTS An IQA, CEASO, PALS or SCI employee designated to perform the (EOM) validation of reported data for one or more territories. WAS A CEASO, SCI, PALS employee, or lead IQA designated to perform End of Month (EOM) procedures. The WAS validates assigned area data each month. Field Collection Areas There are seven Field Collection Areas: North Atlantic Central South Atlantic Gulf States Northwest Southwest International
Related Resources
5.2.1.1.7 (03-03-2025) Related Resources Employees may also refer to the CTRS SharePoint for the CTRS User Guide.
Overview of the Collection Time Reporting System (CTRS)
5.2.1.2 (03-03-2025) Overview of the Collection Time Reporting System (CTRS) The primary sources of data for the Collection Time Reporting System (CTRS) are time and activity reported by Field Collection, (CEASO, Field Collection Areas, SCI, Field SCOIC and PALS employees). The time reported by Collection Areas in ICS is entered by time code and/or case time. The data entered in ICS is compiled in ENTITY. ENTITY receives daily, weekly, and monthly extracts from ICS that, when integrated, produce data files containing time, inventory, and activity information used by CTRS for time reporting purposes. Collection Area and SCOIC End of Month (EOM) group files are then generated by ENTITY. Time reported through ICS generates group files for CEASO, Insolvency and PALS. SCI inventory derives from monthly feeder reports. The data is used to produce group and area data files, which are transmitted to the Collection Data Assurance (CDA) office. The data consolidated in CTRS forms the basis for analysis presented in the NO-5000-23 (C-23), Collection Workload Indicators Report. The C-23 provides the information needed to monitor and project work plan accomplishments, budget and resource allocations, and staff planning. It also provides the data necessary to produce required reports and statistical data for internal and external stakeholders such as the Commissioner, Treasury Inspector General for Tax Administration (TIGTA), Congress, and General Accounting Office (GAO). For data definitions of the C-23, refer to IRM 5.2.4, Collection Reports.
Program Users
5.2.1.3 (03-03-2025) Program Users Field Collection Areas and Field SCOIC Specialists employees are required to use ICS to report time on casework and on non–case related activities. They are also required to use ENTITY to monitor time reported on ICS and to process time reporting End of Month (EOM) data files. CEASO, PALS, and SCI employees are required to report time on ICS. Collection employees designated to use CTRS include the Wide Area Specialist (WAS), the Virtual Territory Specialist (VTS) and specific managerial officials. Managers and analysts use information gathered through CTRS to give program direction and to make resource allocation and financial decisions at the national level that impact the areas, territories, and groups in Collection.
Functional Roles
5.2.1.4 (10-01-2012) Functional Roles The following subsections identify roles and responsibilities for end of month time reporting instructions for Collection employees.
Field Collection and Field SCOIC Specialist Responsibilities
5.2.1.4.1 (03-03-2025) Field Collection and Field SCOIC Specialist Responsibilities The following Field Collection employees are required to report time on ICS: ROs, para-professionals, group managers, and clerical. For instructions on ICS time reporting, refer to ICS User Guide, Chapter 26, TIN-Based Time Reporting. Collection employees are responsible for the accuracy of the case information in their assigned inventory, accurately reporting time, and performing a timely EOD process. Group secretaries or designated personnel are responsible for weekly time entry and verification for the group, generating and printing reports, advising the manager of the status of the time reporting process, and maintaining historical files as required. Group secretaries are also responsible for accurately reporting their time and performing a timely EOD process. Group managers or designated personnel are responsible for overseeing time reporting, case information correction, and timely EOD process of group employees. They are responsible for reviewing, approving and ensuring completion of a timely and accurate monthly group report. Group managers are also responsible for accurately reporting their time and performing a timely EOD process. Territory managers are responsible for accurate and timely completion of the EOM reports for their assigned groups.
CEASO, PALS, and Specialty Collection Insolvency Responsibilities
5.2.1.4.2 (03-03-2025) CEASO, PALS, and Specialty Collection Insolvency Responsibilities Employees in the CEASO, PALS, and SCI functions are required to report time using ICS. The employee categories required to use ICS are clerical, para-professional, professional, and management. Group secretaries or designated personnel are responsible for weekly time verification for the group, generating and printing reports, advising the group manager of the status of the time reporting process, and maintaining historical files as required. Group managers or designated personnel are responsible for overseeing the group time reporting and correction process. They are responsible for reviewing, approving and ensuring completion of a timely and accurate monthly group report. Group managers are also responsible for accurately reporting their time. Territory managers are responsible for accurate and timely completion of the EOM reports for their assigned groups. Note: IRM Exhibit 5.2.4–18(3), Preparation and Transmission of Collection Workload Indicators (C-23) Report, states, "Because of the inability to provide an approval signature line in electronic transfer, it is understood that the territory or group manager or the designee, has reviewed and approved the report prior to transmission for CEASO and SCI functions."
CTRS Coordinator Responsibilities
5.2.1.4.3 (03-03-2025) CTRS Coordinator Responsibilities The CTRS user is responsible for gathering, processing, and validating Collection time and activity information from individuals and other external feeder reports. The user is responsible for the accurate completion and timely transmission of the group report. The Virtual Territory Specialist (VTS) is responsible for validating collection time and activity information from ICS and ENTITY (FC Areas only) group files each month. The Field Collection WAS provides support and service to Field Collection employees utilizing the ICS and ENTITY systems to report time and inventory data. The WAS is responsible for the accurate completion and timely transmission of the CTRS Area report and for providing assistance during the end of month process. The CEASO, PALS, and SCI WAS provides support and service to CEASO, PALS, and SCI employees who use ICS to report time and receive inventory data from feeder reports. The WAS is responsible for the accurate completion and timely transmission of the CTRS area report and for providing assistance during the end of month process.
CTRS Problem Reporting Procedures and CTRS Help Desk
5.2.1.5 (03-03-2025) CTRS Problem Reporting Procedures and CTRS Help Desk The CTRS Help Desk is staffed by Collection Systems and Collection Data Assurance (CDA). Questions pertaining to the execution of the CTRS program are to be directed via e-mail to the CTRS Help Desk at *SBSE CTRS Help Desk. A communication plan has been established that will ensure a response is provided within two hours during normal business hours, after the request is received. Help Desk Protocol: Send an unencrypted e-mail requests for assistance to the CTRS mailbox at *SBSE CTRS mailbox. Send a copy of the e-mail to your manager (for CEASO, PALS, and SCI), or all three IQA managers (for Field Collection) per the protocol agreement. E-mail subject line must contain "911" if time sensitive CTRS assistance is required during EOM processing. CTRS Help Desk duties: Provide guidance and solve problems relating to time code utilization. Solve problems relating to inventory counts. Solve problems relating to CTRS procedures. Refer systemic or software-related problems to CTRS IT development team. Track and document all problems described above. All CTRS program issues.
CTRS Problem Reporting Procedures and CTRS IT Team
5.2.1.6 (03-03-2025) CTRS Problem Reporting Procedures and CTRS IT Team Systemic or website-related problems must go through the CTRS Help Desk mailbox at *SBSE CTRS. When the CTRS Help Desk is unable to resolve a systemic website related problems, they will open an IRWorks Incident ticket. The ticket should state the issue and the steps taken by the CTRS Help Desk to resolve the issue. The IRWorks ticket will be assigned to: COMP-CD-APPS (CTRS IT team). CTRS IT Team duties include: Solving problems relating to the CTRS website application. Solving systemic problems relating to CTRS program execution. Tracking and documenting all problems described above. Referring all procedural questions to the CTRS Help Desk Staff.
Procedures
5.2.1.7 (10-01-2009) Procedures This section identifies procedures to be followed by Collection employees for the end of month time and activity reporting process.
Field Collection Procedures
5.2.1.7.1 (03-03-2025) Field Collection Procedures Revenue Officers and Field SCOIC Specialists will: Review and update case codes and sub codes weekly as appropriate. Report time and finalize it at the conclusion of each business day using the End of Day (EOD) process on ICS, but no later than the next business day. The EOD process can be done if teleworking via Cisco AnyConnect Secure Mobility Client. Note: The only exception to this requirement applies to the last Friday of the monthly time reporting period. On the last Friday of the reporting period, ICS users will EOD their time by close of business (COB) that day. They will either connect to the LAN via Cisco AnyConnect or come into the office to upload their time. Users can input and EOD training and leave hours in advance. See Exhibit 5.2.1-10, Last Friday of Reporting Period and Number of Expected Hours for further information. If an employee is unexpectedly absent when the month end time report is due or is having difficulty connecting to the LAN, the employee will make every effort to provide the time information to the group secretary or manager via telephone or fax as soon as possible but no later than COB on the last Friday of the reporting period. The group secretary or manager can input, correct and EOD time for the employee. During the EOD process, the RO is prompted to record the number of manually issued levies created in that day. Group Secretaries will: Report their time and finalize it at the conclusion of each business day using the EOD process on ICS, but no later than the next business day. Use the ENTITY Weekly Time Verification feature or Weekly Time Report to identify any time discrepancies or failure to EOD weekly. At month end, use the ENTITY Hours Verification Report to verify that all time has been EODd and that each employee's tour of duty total matches the hours expected for the given reporting period. The hours expected for the reporting period may vary depending on the number of holidays and whether it is a four or five week cycle. Resolve any discrepancies discovered in the review by COB on the last Friday of the reporting period. If an error is found after the Friday of the last reporting period, resolve this error as soon as possible on the following Monday. Refer to IRM Exhibit 5.2.1-10, Last Friday of Reporting Period and Number of Expected Hours, for a list of the reporting periods and the number of hours expected for the reporting period. Note: Corrections to time in ICS update to ENTITY overnight. It is critical that necessary action(s) to resolve any discrepancies are taken by COB on the last Friday of the monthly time reporting period. Generate the ENTITY End of Month Report. After managerial review and approval, the EOM group file will be systemically transmitted to the CTRS server. If the EOM report cannot be transmitted by the established time frame due to unusual circumstances, notify the group manager via e-mail of the reason for the delay and the expected completion date. The group secretary should also notify the VTS (IQA) via e-mail. Maintain paper or electronic copies of the monthly Group Form 4872, Collection Activity Report for a period of three months following the end of the reporting period, in accordance with Document 12990, Records Control Schedules, for Tax Administration - Collection. Group Managers will: Report time and finalize it at the conclusion of each business day using the End of Day (EOD) process on ICS, but no later than the next business day. Ensure time information is reviewed and corrected weekly. Review the ICS Employee Parameter Tables and make any needed corrections by the COB on the last Friday of the monthly time reporting period. If the group manager does not have the proper authority to make the needed corrections, the manager must contact the IQA for assistance. Note: ENTITY takes a snapshot of the ICS Employee Parameter Table on the weekend after the monthly time reporting period ends, to get each user's profile at cutoff. This profile is used to determine where the time will be reported in CTRS. ENTITY reports time under the manager, clerical, para-professional, and professional categories. Review and approve the EOM group report before it is transmitted systemically to the CTRS server. The review will include Revenue Officer inventory counts, case sub codes, case type, group monthly data and time allocation. Notify the lead IQA in the area if the EOM report cannot be transmitted by the established time frame. Provide the reason for the delay, i.e., due to a workstation/mainframe problem or other unusual circumstance, will be sent via e-mail along with the expected completion date. Ensure key employees (such as group secretary and acting manager) are available to complete the EOM report and address questions regarding the report. If corrections are required, make the changes in ICS and notify the VTS /IQA via e-mail. The next day, re-generate and re-approve the ENTITY EOM report.
CEASO, PALS, and SCI Procedures
5.2.1.7.2 (03-03-2025) CEASO, PALS, and SCI Procedures CEASO, PALS, and SCI employees will: Record and verify time at the conclusion of each business day to the appropriate time code for the type of work performed using the End of Day (EOD) process on ICS, but no later than the next business day. The EOD process can be done if teleworking via Cisco AnyConnect Secure Mobility Client. Note: The only exception to this requirement applies to the last Friday of the monthly time reporting period. On the last Friday of the reporting period, ICS users will EOD their time by close of business (COB) that day. They will either connect to the LAN via Cisco AnyConnect or come into the office to upload their time. Users can input and EOD training and leave hours in advance. See Exhibit 5.2.1-10, Last Friday of Reporting Period and Number of Expected Hours for further information. If an employee is unexpectedly absent when the month end time report is due or is having difficulty connecting to the LAN, the employee will make every effort to provide the time information to the group secretary or manager via telephone or fax as soon as possible but no later than COB on the last Friday of the reporting period. The group secretary or manager can input, correct and EOD time for the employee. Group Secretaries users will: Report their time and finalize it at the conclusion of each business day using the EOD process on ICS, but no later than the next business day. Use the Monthly Time Summary Report in ICS, to identify any time discrepancies or failure to EOD weekly. At month end, use the Monthly Time Summary Report to verify that all time has been EODd and that each employee's tour of duty total hours matches the hours expected for the given reporting period. The hours expected for the reporting period may vary depending on the number of holidays and whether it is a four or five week cycle. Obtain required monthly feeder reports from the CEASO/PALS group managers and the SCI Technical Analysts for inventory data. Print Group Monthly Time Summary Report from ICS. Verify all time and inventory (CEASO/PALS only); verify time (SCI only). After managerial review and approval, notify VTS and send documentation(s) via e-mail. Notify the group manager if the CTRS group data cannot be verified by the established time frame. Provide the reason for the delay, i.e., due to a server problem or other unusual circumstance, send via e-mail to the group manager along with the expected completion date. Also, the group secretary should notify the VTS or WAS, if applicable, via e-mail. Maintain monthly paper feeder reports for a period of three months following the end of the reporting period, in accordance with Document 12990, Records Control Schedules, for Tax Administration - Collection. This will be for all reports that provide data for composite reports, the group report and Form 4872, Collection Activity Report. Group Managers will: Review and approve the group data before it is transmitted to the VTS or WAS. The review will include group monthly inventory data and time allocation. Managerial approval is completed within the CTRS program. Once approved CDA is notified by email. Notify the WAS if the group report cannot be transmitted by the established time frame. Provide reason for the delay, i.e., due to a server problem or other unusual circumstance. Send reason for delay via e-mail along with the expected completion date. Ensure key employees such as the group secretary and acting manager are available to complete the CTRS report.
CTRS Coordinator Procedures (Collection)
5.2.1.7.3 (03-03-2025) CTRS Coordinator Procedures (Collection) The Field Collection VTS will: Notify the WAS and the group manager when a group's EOM report has not been generated and approved on ENTITY. Verify the data after transmission to CTRS. Research ENTITY and ICS to obtain correct data. Compare the ENTITY 4872 to the CTRS 4872 for accuracy (they should match). Resolve CTRS system generated error notifications. Contact groups for further information while validating if needed. Advise the WAS of any needed corrections. Notify the WAS when validation is complete and provide supporting documentation. Serve as backup to other CTRS specialists. Maintain, paper or electronic copies of Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990, Records Control Schedules, for Tax Administration - Collection. The CEASO/PALS and SCI VTS will: Verify the reported data after transmission to CTRS. Research systemic tools such as ICS to obtain correct data. Resolve CTRS system generated error notifications. Contact groups for further information while validating if needed. Advise the WAS of any needed corrections in CTRS. Notify the WAS when validation is complete and provide supporting documentation. Serve as backup to other CTRS coordinators. Maintain paper or electronic copies of Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990, Records Control Schedules, for Tax Administration - Collection. The Field Collection WAS will: Verify the monthly group files were successfully transmitted to CTRS. Advise the VTS that group data is ready for review. Provide VTS with system generated error notification, if needed. Validate the reported data. Notify the CTRS analysts in CDA of any problem that will prevent the timely transmission of the Area data file. Transmit data to WAS Group Manager for approval. Send narrative analysis of time code utilization issues and RO attrition explanation via e-mail to the *SB/SE CTRS mailbox. Serve as backup to other CTRS users. Run Staff Hours Utilization Reports (SHUR). Maintain paper or electronic copies of Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990, Records Control Schedules for Tax Administration - Collection. The CEASO/PALS and SCI WAS will: Verify the monthly group files were successfully transmitted to CTRS. Advise the VTS that group data is ready for review. Provide VTS with system generated error notification, if needed. Validate the reported data. Notify the CTRS analysts in CDA of any problem that will prevent the timely transmission of the area data file to CDA. Generate the area data file to the CTRS server. Send narrative analysis of time code utilization issues and the CTRS WAS Check Sheet via e-mail to CDA. Maintain Form 4872, Collection Activity Report, for a period of three months following the end of reporting period, in accordance with Document 12990, Records Control Schedules for Tax Administration - Collection Validate inventory counts using the CEASO feeder reports and the SCI inventory data provided by the SCI Technical Analyst.
CTRS Report Error Correction Procedures for Field Collection
5.2.1.7.4 (02-11-2026) CTRS Report Error Correction Procedures for Field Collection Corrections to the month end reports can be made at any time during the month end process. The procedures for making corrections will differ according to the person identifying the error and at what point the error is identified. When errors are identified after the group EOM report has been transmitted to ENTITY, the Field Collection VTS or WAS will take the following steps to ensure the data is corrected: The VTS or WAS will notify the field group manager of the error(s). The group manager, the group secretary, or designated personnel will make the correction(s) in ICS. The group manager, the group secretary, or designated personnel will reapprove and regenerate the Group EOM report the day after the correction was made in ICS. The VTS will ensure that the correction was made and the report was reapproved and regenerated before completing the month end process. In rare circumstances, such as when there are time constraints, the WAS may make "pen and ink" corrections to the CTRS data. However, this should be done in conjunction with the group making the correction in ICS and re-running the month end report the following day. The WAS must notify the CTRS analysts in Collection Data Assurance (CDA) when corrections of this type have been made and the area data file will be generated or needs to be regenerated. The Field Collection WAS should only run the ENTITY Area Management Information System (MIS) reports when all corrected group EOM reports have been re-run. Errors in the ICS position type should be corrected before the ENTITY EOM snapshot is taken. The snapshot captures the employee profile from the ICS Employee Parameter Table at the end of month cutoff. The snapshot profile will determine how the time rolls to CTRS, therefore the position type must be accurate. The Position Types chart can be found at IRM 5.2.4.10(4) Note: A RO classified as a long-term acting manager will not be permitted to have non–manager time, and An employee who has an ICS classification of "disbanded," will be considered off the employee rolls and no time will be permitted. If time is reported but cannot be corrected in ICS, a manual correction will be required in the CTRS program by the WAS. If errors are identified after the area report has been transmitted, the Field Collection WAS must contact ENTITY staff and CTRS Analyst in CDA immediately. If there is an error identified after National EOM has completed, the WAS must notify ENTITY staff to undo the National EOM. In CEASO, PALS, and SCI, if errors are identified and reported by the group prior to transmitting the group report to the server, the VTS or CEASO and SCI WAS have similar required steps for making corrections. In rare instances, such as when there are time constraints, the WAS may make "pen and ink" corrections to the CTRS data, then regenerate the report. After the report has been regenerated, the WAS must notify the CTRS analyst in CDA.
Details to Other Business Units (BU)
5.2.1.8 (03-03-2025) Details to Other Business Units (BU) In general, detailed out time includes all hours spent by Collection employees while on detail to another Business Unit (BU) such as TS, SB/SE Exam, TE/GE, LB&I, and TAS. It also includes any specific program identified as detailed out by the Collection Headquarters office. The five specific detail out programs identified by Collection Headquarters are as follows: Taxpayer Assistance Center (TAC) ACS/Toll-Free Taxpayer Advocate Service Stakeholder Liaison Disaster Relief Any other detail out activity is reported as "Detailed Out Other" . Descriptions for each detail out category are contained in this section. Note: A detail can be either official or unofficial. An official detail requires that a Standard Form 52, Personnel Action Request, be issued designating a specific time frame for the assigned detail. An unofficial detail does not require a Standard Form 52 and is simply impromptu assistance provided by a Collection employee for either short or extended periods of time. Example: A Collection employee may be asked to fill in by the TS TAC area manager when the TAC area is understaffed. In this example, the Collection employee is merely providing assistance for a short period of time and this does not warrant issuance of Standard Form 52. Employees detailed out will track the number of hours spent outside their normal group in the detailed out section of ICS. They will also report their time as detailed in under the appropriate time codes on the time reporting form or system required by the function or organization to which they are detailed. Earned overtime, credit, or compensatory hours are not included in detail out totals if on an official detail. Note: Detailed out employees on official details, who earn overtime, credit, or compensatory hours will include those hours on the time recordation form required by the function to which they are detailed. Detailed out employees will also include Leave (i.e. Admin, Annual, Sick, jury duty, Military or any other type of approved leave), Holidays and LWOP on the time recordation form required by the organization to which they are detailed. See IRM 5.2.1.8.8, Time Reporting Procedures for Details.
Details to Taxpayer Assistance Center (TAC)
5.2.1.8.1 (11-05-2019) Details to Taxpayer Assistance Center (TAC) Details to TAC include the time spent by Collection employees assisting the Customer Assistance, Relationships, and Education (CARE) TAC operation. It also includes any time when assisting Field Assistance with Taxpayer Experience Day. Note: An employee worked 8 hours on a Saturday. The employee would charge time to 8 hours Detail-out 62A and 8 hours overtime TC-730. The 8 hours worked on Saturday will be absorbed by the overtime.
Details to ACS/Toll-Free
5.2.1.8.2 (11-05-2019) Details to ACS/Toll-Free Employees detailed to the ACS/Toll-Free call site will report their time on ICS in the detailed out section.
Details to Taxpayer Advocate Service
5.2.1.8.3 (10-02-2013) Details to Taxpayer Advocate Service Report time detailed to the Taxpayer Advocate Service Office. Time expended by Collection employees on Taxpayer Advocate Service issues or complaints will be charged to the assigned case or appropriate time codes) as defined in Exhibit 5.2.1-2, Collection Operational Time Codes (Definitions).
Details to Stakeholder Liaison
5.2.1.8.4 (10-01-2007) Details to Stakeholder Liaison Report time spent on the following programs as detailed out to Stakeholder Liaison. Volunteer Income Tax Assistance (VITA) Tax Counseling for the Elderly Customer Service Telephone Operator Understanding Taxes (UT) Small Business Workshop (SBW) Student Tax Clinic Magnetic Media Promotion Other types of taxpayer education programs and efforts (not directly case related) that can be construed as providing customer service and for which the employee is officially detailed out.
Details to Disaster Relief
5.2.1.8.5 (10-02-2013) Details to Disaster Relief When a disaster occurs, the Internal Revenue Service may establish disaster assistance centers to provide prompt on-site assistance to taxpayers in the affected area. Because of the unplanned and un-budgeted use of resources resulting from a disaster, Collection absorbs its share of the cost. Collection personnel will report all time expended providing tax assistance at disaster assistance centers as detailed out to Disaster Relief, in addition to completing any forms required by the center.
Details Out - Other
5.2.1.8.6 (10-03-2016) Details Out - Other Detailed Out - Other includes any other Business Units not listed in IRM 5.2.1.9.1 through 5.2.1.9.5. Examples of Detailed Out Other to Business Units include, but are not limited to: Large Business and International (LB&I) Examination Combined Federal Campaign (CFC) Loaned Executive Note: Specific programs identified as detailed out such as National Tax Forum, Virtual or National Settlement Day.
Details within Collection
5.2.1.8.7 (02-11-2026) Details within Collection Collection employees detailed to Collection Headquarters, CDA, Area Director or Territory Manager's office will not report time as either detailed out or as detailed in. The area and territory staff does not track time for the purposes of CTRS, therefore it is unnecessary for a detailee to report time worked in these offices. There are no details within Collection, since Field Area, SCOIC Specialists, CEASO, PALS and field SCI employees all report to the Collection function. Note: Campus Collection is not considered within Collection and will be considered as Detail Out Other.
Time Reporting Procedures for Details
5.2.1.8.8 (02-11-2026) Time Reporting Procedures for Details The following quick reference chart shows procedures for proper time reporting while on detail within or outside of Collection. How to report detail time within or outside of Collection IF YOU WORK IN: AND YOU ARE DETAILED TO: THEN THE TIME IS: REPORT TIME FOLLOWING THESE STEPS: Field Collection, Field SCOIC, CEASO, SCI or PALS Another Field Collection Area/Group, Field SCOIC, CEASO, SCI or PALS Not counted as a detail out Report time to normal operational time codes in the new Field Collection Area/Group, Field SCOIC, CEASO, PALS, or SCI Group. Do not report time as detailed out. - Another Business Unit such as Exam, Campus Collection, CFC, LB&I, HCO or TE/GE: Detail Out Other Report time as detailed out in ICS. Report time as detailed in under appropriate time codes on the time reporting form or system required by the function or Business Unit to which you are detailed. - Territory Manager's Office Not reported Do not report time as detailed out of Field Collection, Field SCOIC, CEASO, PALS or SCI. Do not report time detailed in to Territory Manager's office. - Any Director's Office (Field Area or Specialty Collection)/ Headquarters Collection Not reported Do not report time as detailed out of Field Collection, Field SCOIC, CEASO, PALS or SCI. Do not report time detailed in to Area Director's office.
ICS and ENTITY Sub Codes (Field Collection Areas only)
5.2.1.9 (03-03-2025) ICS and ENTITY Sub Codes (Field Collection Areas only) ENTITY provides inventory receipt and disposition data to the CTRS program, which is then used to calculate the CTRS inventory item counts. Receipt and disposition data for Other Investigation (OI), Federal Tax Deposit (FTD) Alerts, Taxpayer Advocate Service cases, and various special project cases such as Abusive Tax Avoidance Transactions (ATAT) and Mutual Collection Assistance Request (MCAR), is passed to the CTRS program upon the completion of the Group End of Month process. These inventory items must be sub coded properly for accurate inventory counts and time data to roll to CTRS. Time applied on specific sub coded cases roll to associated time codes. A list of sub codes and associated time codes is provided in IRM 5.2.1.9(7), ICS and ENTITY Sub Codes (Field Collection) of this section. When a case is received, a sub code should be immediately assigned by the RO or group manager, before time is charged to the case and before the end of the reporting period. A Taxpayer Delinquent Account/Taxpayer Delinquent Investigation (TDA/TDI) case with an associated OI must be sub coded either 104 (TDA) or 204 (TDI) for the time to roll into 104 or 204, when time is applied directly to the case by the RO who has the OI assignment. The RO with the case assignment who issued the OI must sub code the case 104 or 204. When the RO with the TDA/TDI case assignment that issued the OI charges time to the case, it rolls into direct time code 101 even though the case has a 104/204 sub code. Example: A RO in California has a TDA case assigned. The RO will need to send an OI to a RO in New York to check for property owned by the taxpayer in that state. When the California RO sub codes the case as 104, the New York RO receives the OI with the 104 sub code and any time that is applied on the OI will roll into 104. Time applied to the case by the California RO will roll into direct case time code 101. Exception: The exceptions to this rule are cases that have been sub coded Offers-in- Compromise (OIC)106, FTD Alert 105, and ATAT sub codes 309 through 339. See (4), (5), and (6) below. When an OI is issued on an open OIC case, the OIC sub code should not be changed from 106 so that all time rolls into the specialized SCOIC program. The receiving group manager of the OI would update the sub code if the Compliance Initiative Program (CIP) is closed. Note: CTRS tracks hours only for OIC 106, it does not track offer receipts and dispositions. Those inventory counts are tracked by the Automated Offer in Compromise system (AOIC). FTD Alert 105 sub codes are automatically changed to 000 by ICS when the FTD module closes. Collection Strategy Abusive Tax Avoidance Transactions (ATAT) are sub coded using 309 through 339. The sub code on these ATAT cases should not be changed unless the criteria of the ATAT case changes, dictating the need to update the case with another ATAT sub code. See also IRM 5.20.2.2.1 Abusive Tax Avoidance Transactions Sub Codes for ATAT sub codes definition. This is a specialized program where all time charged to the case must be tracked using the ATAT sub codes. Example: An ATAT RO in Florida has an ATAT case assigned with a sub code of 309. The RO needs to send an OI to a RO in Louisiana to check for property owned by the taxpayer in that state. When the Louisiana RO receives the OI, the sub code 104 should not be changed, it must remain 309 so time will roll into 309. Time applied to the ATAT case by the Florida RO will also roll to 309. Note: If an offer is received on an ATAT case and the RO determines that the offer was submitted to delay collection and forwards the case with the Form 657, Offer in Compromise/Revenue Officer Report, as a "solely to delay" collection, the sub code for the case should remain as 309. Note: If an offer is received on an ATAT case, and the offer is worked by the SCOIC specialist, that case will be sub coded 106 OIC. CTRS tracks inventory counts in Field Collection for the following sub coded items: Sub Code/TIME CODE TITLE 104 Inter-Area Other Investigation (OI) - Taxpayer Delinquent Account (TDA) 105 Federal Tax Deposit (FTD) Alert 107 Taxpayer Advocate Service 204 Inter-Area OI - Taxpayer Delinquent Investigation (TDI) 309 Abusive Trust Avoidance Transactions (ATAT) 310 Voluntary Disclosure 311 Offshore Voluntary Compliance Initiative/Program (OVDI/OVDP) 312 Intermediary Transactions 313 Promoter/Preparer 314 Son of Boss, Notice 2000-44 315 Digital Assets 316 ATAT Collection Strategy (Reserved) 317 ATAT Collection Strategy (Reserved) 318 ATAT Collection Strategy (Reserved) 319 Frivolous Refund Schemes 320 ATAT Collection Strategy (Reserved) 321 IRC 6707A Penalty Assessment 322 Foreign Account Tax Compliance Act (FATCA) 323 ATAT Estate and Gift 324 Captive Insurance Abusive Scheme 325–339 ATAT Collection Strategy (Reserved) 361 Mutual Collection Assistance Request (MCAR) 362 Solution Saturday
Collection Operational Time Codes Index (Alphabetical Listing)
Exhibit 5.2.1-1 Collection Operational Time Codes Index (Alphabetical Listing) This alphabetical index is intended as a quick reference to indicate which time code and subcategory (sc), if applicable, address a particular subject for quick searching. Also included is appropriate functional and employee position type usage information. Refer to Exhibit 5.2.1-2, Collection Operational Time Codes (Definitions), for a complete description of time codes and appropriate usage. Program Area Operational Time Codes for Field Collection: PROGRAM AREA TIME CODE Balance Due 100 series Delinquent Return 200 series Compliance Initiative & Local Outreach Programs, ATAT Collection Strategy, Appeals, Mutual Collection Assistance Requests (MCAR), and Solution Saturday 300 series Non–Direct Time 400 series Clerical Duties (direct time) 500 series Overhead Time 601-613 Management Direct Case 614 Informational Only 406, 615, and 619, 621–625 ICS Only 700-800 Series The following Quick Reference Time Code and subcategory (SC) listing are open to all functions and all position types unless otherwise noted. Managers and Field Collection clerical employees use a limited range of time codes. Rather than state No Management or No Clerical after each subject, listings of valid managerial and clerical time codes are provided at the end of this index. The Position Types chart can be found at IRM 5.2.4.10(4) QUICK REFERENCE TIME CODE LISTING ACTION TAKEN: TIME CODE: -A- - Absent Without Leave (AWOL) Not Reported Acquired Property (CEASO only) subcategory (sc) 165 (which rolls into 116) Acquired Property (PALS only) sc 153 (which rolls into 115) Administrative Leave (Field Collection only) 770 Administrative Leave (CEASO, PALS, and SCI) 613 Administrative Time 611 Administrative Transferee Assessments (CEASO only) sc 175 (which rolls into 117) CEASO Opinions (CEASO only) sc 121-123 (which rolls into 112) All Other Training-except CPE, RO/CEASO, PALS, and SCI, Phase (Unit X), OJI, or Instructor Assignment 605 Annual Recertifications (BEARS) 611 Analysis/Perfection (Clerical only) 502 Analyze/Action Plan - TDA 101 Analyze/Action Plan - TDI 201 Answering Telephone as a Receptionist 611 Appeals 360 Appearing in Civil Court as a Witness 613/770 Assist Another RO (Field Collection only) 810 Assist Coworkers or IT with Automated Systems (Non–ICS/ENTITY systems) 402 Assist Coworkers or IT with Automated Systems (ICS/ENTITY systems only) 403 Attending Meetings (including 7114 Meeting) 611 Attending Union Meetings and Activities Not Covered Elsewhere 611 AWS Day Off (Field Collection only) 760 AWS Day Off (CEASO, PALS, and SCI) Not Reported ATAT Collection Strategy 309-339 -B- - Backup Withholding (BWH) -TDA 101 Backup Withholding (BWH) -TDI 201 Balance Due - ACS Related 102 Balancing Civil and Criminal Activities (SCI & CEASO only) sc 181 (CID Control) & sc 182 (Probation) which rolls into 118 Bankruptcy - Abandoned/Exempt sc 113m (which rolls into 113) Bankruptcy - ABC Assignments sc 113q (which rolls into 113) Bankruptcy - Chapter 7 No Asset (SCI only) sc 113a *which rolls into 113) Bankruptcy - Chapter 7 Asset (SCI only) sc 113b (which rolls into 113) Bankruptcy - Chapter 9 (SCI only) sc 113c (which rolls into 113) Bankruptcy - Chapter 11 Pre-Confirm (SCI only) sc 113d (which rolls into 113) Bankruptcy - Chapter 11 Post-Confirm (SCI only) sc 113e (which rolls into 113) Bankruptcy - Chapter 12 (SCI only) sc 113f (which rolls into 113) Bankruptcy - Chapter 13 Pre-Confirmation (SCI only) sc 113h (which rolls into 113) Bankruptcy - Chapter 13 Post-Confirmation (SCI only) sc 113i (which rolls into 113 Bankruptcy - Chapter 15 (SCI Only) sc 113p (which rolls into 113 Bankruptcy - Clerical Duties 611 Bankruptcy - Other (CEASO/PALS only) sc 113o (which rolls into 113) Bankruptcy - Receiverships (SCI only) sc 113r (which rolls into 113) Bankruptcy - Related Field Collection TDA 101 Bankruptcy - Related Field Collection TDI 201 BEARS Annual Recertification 611 Billing Analysis Report Tool (BART) Annual Recertification 605 Blood Donation 613 Break Time 611 - C - - CAP Lien Related Certificates (CEASO only) sc 230 (which rolls into 118) Captive Insurance (CEASO only) sc 188 (which rolls into 118) CARE Detail to TAC Case Reviews - Managers 614 Case Reviews - Employees 611 CEASO (NFOI) Technical Support sc 235 (which rolls into 118) Certificate of Non-attachment (CEASO only) 149 Civil Actions/Litigation ( CEASO only) sc 132, 137, 139, 211-216 (which rolls into 111) Combined Federal Campaign (CFC) Coordinator Officer 404 CFC - Completing CFC Forms 611 CFC Key Person 611 CFC Loaned Executive Detail to Other Claims - TFRP (CEASO only) sc 172 (which rolls into 117) Claims - Other (CEASO only) sc 185 (which rolls into 118) Clerical employees (CEASO and SCI professional employees) 505/611 Clerical (Field Collection professional employees) 611 Coding and Editing of Adjustment Documents (Clerical only) 502 Collateral Agreements (CEASO only) sc 184 (which rolls into 118) Collateral Duties (i.e., EEO & Union Representative) 401 Collection Information Statements - TDA (Secure & Analyze) 101 Collection Strategy ATAT 309-339 Commissioner Representative (Manager or Official Management Detail) 610 Commissioner Representative (Bargaining Unit Employees) 611 Comp-Time Earned - (Field and Collection Offers only) 710 and related activities Comp-Time Earned - (CEASO, PALS, and SCI only) 710 and related activities Comp-Time Used - (Field and Collection Offers only) 711 Comp-Time Used - (CEASO, PALS and SCI) 711 Comp-Time Earned (Religious - Field Collection Only) 720 and related activities Comp-Time Earned (Religious - CEASO, PALS, and SCI Only) To Appropriate Program Time Codes Comp-Time Used (Religious - Field Collection Only) 721 Comp-Time Used (Religious - CEASO, PALS, and SCI Only) Not Reported Compliance Initiative Programs (CIP) Local time codes 301-303 Computer Downtime 623 Conducting Full Compliance Checks - TDI 201 Consultations by Managers (Management only) 614 Consultations with Managers -15 minutes or less (Employee only) 809 Consultations with Managers - Longer than 15 minutes (Employee only) 101/201 Coordinator Duties 404 Course Development - CPE 601 Course Development - RO/CEASO, PALS, and SCI Phase (Unit X) 602 Course Development - Other Training except CPE or RO/CEASO, PALS, and SCI Phase (Unit X) 605 Courtesy Investigations - TDA - Inter-Area 104 Courtesy Investigations - TDA - Intra-Area 101 Courtesy Investigations - TDI - Inter-Area 204 Courtesy Investigations - TDI - Intra-Area 201 CPE Training 601 Credit Hours Earned (Field Collection only) 710 and related activities Credit Hours Earned (CEASO, PALS, and SCI only) 710 and related activities Credit Hours Used (Field Collection only) 711 Credit Hours Used (CEASO, PALS, and SCI) 711 Criminal Investigation (CEASO only) sc 181 (which rolls into 118) CTRS Processing 611 Customer Service (Call Site) Detail to ACS/Toll-Free Customer Service (TAC) Detail to TAC - D - - Day Off Granted By Executive Order (Field Collection only) 750 Day Off Granted By Executive Order (CEASO, PALS, and SCI) 613 Decedent Estate (CEASO only) sc 198 (which rolls into 119) Deed Issuance (CEASO only) sc 163 (which rolls into 116) Delinquent Account Notice, ACS, and Unassigned Work 102 Delinquent Return Notice, ACS, and Unassigned Work 202 Detailed In to Field Collection - From Another Business Operating Division (BOD) (Field Collection only) 619 Detailed In - From Another BOD ( Exam, Taxpayer Services) Detail In DETAILED OUT: (TO THE FOLLOWING) - Another BOD (Criminal Investigation, Exam, etc.) Other Appeals Other CARE TAC CFC Loaned Executive Other Counsel Other Counter for TAC Office TAC Customer Service Telephone Operator (Call Sites) ACS/Toll-Free Customer Service for TAC Office TAC Department of Justice Other Disaster Assistance Disaster Relief Disclosure Other Learning & Education Other Magnetic Media Promotion Stakeholder Liaison Media Relations Office Other Small Business Workshop (SBW) Stakeholder Liaison Student Tax Clinic Stakeholder Liaison Tax Counseling for the Elderly (TCE) Stakeholder Liaison Tax Forum (Nationwide Tax Forums) Other Taxpayer Advocate Service (TAS) TP Advocate Taxpayer Education and Communication (TEC) Stakeholder Liaison Taxpayer Education Programs (Other) Stakeholder Liaison Telephones for TAC Office TAC Volunteer Income Tax Assistance (VITA) Stakeholder Liaison TAC Office TAC Determining Penalties Due on Returns (TDI) 201 Determining Status of Filing Requirements (TDI) 201 Determining the Appropriate TSIGN via Use of ZIP Codes (Clerical only) 505 Discharge of Property from Federal Tax Lien (CEASO only) sc 141 (which rolls into 114) Disclosure, Privacy Acts, and FOIA Function (CEASO and SCI only) sc 183 (which rolls into 118) Discussing Cases With Managers 101/201 Discussing Cases With Managers During a Performance Review 611 Discussing Cases With Employees 614 Distributing Mail - Clerical 505 Distributing Mail - Para-Professional and Professional 611 Documenting ICS Case History - TDA 101 Documenting ICS Case History - TDI 201 - E - - ECM Migration (ECM) 615 E-File Program Local time code 308 Embedded Quality Review (by managers) 614 Employee Audit 611 Employee Involved in a Performance Review with Manager 611 End of Month Report Processing (ENTITY EOM) 611 Entering Appropriate Closing Action on TDIs 201 Equal Employment Opportunity (EEO Coordinator, Counselor, Investigator) 401 Estate Tax Lien (CEASO only) sc 192 (which rolls into 110) Estate Tax Lien Discharge (CEASO only) sc 197 (which rolls into 110) Extension of Time to Pay Due to Undue Hardship - Form 1127 (CEASO only) 102 Extension of Time to Pay Estate Tax - Form 4768 (CEASO only) sc 199 ( which rolls into 119) Executive Order Granted Holiday (Field Collection only) 750 Executive Order Granted Holiday (CEASO, PALS, and SCI only) 750 - F - - Foreign Account Tax Compliance Act (FATCA) (Field Collection only) 322 FedState Duties 610 Field Time 621 Files Maintenance - Files Request (Clerical only) 504 Field Insolvency Resource Engine Team (F.I.R.E.) -Writers (SCI only) 611 Field Insolvency Resource Engine Team (F.I.R.E.) - Testers (SCI only) charge time to case Flexi-place 622 FOIA/Disclosure (CEASO only) sc 183 (which rolls into 118) Foreclosures (Judicial) (CEASO only) sc 146 (which rolls into 114) Foreclosures (Non judicial) (CEASO only) sc 147 (which rolls into 114) FTD Alert 105 Full-Time Collateral Duties (not case work) 401 Full-Time Union Officials 401 Furlough with pay (Field Collection only) 770 Furlough without pay (Field Collection only) 740 Furlough with pay (CEASO, PALS, and SCI only) 613 Furlough without pay (CEASO, PALS, and SCI only) Not Reported - G - - Government Shutdown with pay (Field Collection only) 770 Government Shutdown with pay (CEASO, PALS & SCI) 613 - H - - Holiday (Field Collection only) 750 Holiday (CEASO, PALS, and SCI) 750 Holiday Luncheon (Admin hours Granted by Commissioner) (Field Collection Only) 770 Holiday Luncheon (Admin hours Granted by Commissioner) (CEASO, PALS and SCI) 613 - I - - ICS/ENTITY Support 403 Identity Theft 624 IDRS Research - Case Related 101/201 IDRS Research - Case Related (Clerical) 502/505 Independent Administrative Reviewer (IAR) (Total Time) (CEASO only) sc 411/412 (which rolls into 406) Independent Administrative Reviewer (IAR) (Case Type) (CEASO only) 101/106 Initiating Courtesy Investigations 101/201 Installment Agreements 101 Installment Agreements (Assigned to Another Function) 102 Installment Agreements, Determination - TDA 101 Installment Agreements, Monitor & Follow-Up Action - TDA 101 Installment Agreements, Secure Agreement - TDA 101 Installment Agreements (Reviewing Rejected Cases) Total Time (CEASO only) sc 412 (which rolls into 406) Installment Agreements (Reviewing Rejected Case) by Type of Case (CEASO only) 101/102 Inter-Area Other Investigations - TDA OI's 104 Inter-Area Other Investigations - TDI OI's 204 International - Other (CEASO only) sc 189 (rolls into 118) Interviewing Taxpayers and Examining Records to Determine Tax Liability - TDI 201 Instructor Assignment (not CPE or OJI) 604 IRC 6166 SPECIAL NO LIEN CASE (CEASO only) sc 196 (which rolls into 110) - J - - Jeopardy Levies (Field Collection only) 101 Jeopardy Levies (CEASO only) sc 186 (which rolls into 118) Judicial Foreclosures sc 146 (which rolls into 114) Judgment (CEASO only) sc 135 (which rolls into 111) - K -. - - L - - Leave - Jury/Civil Court Witness/Military/Blood Donation/Office Closings, etc. (Administrative Leave) (CEASO, PALS, and SCI) 613 Leave - Jury/Civil Court Witness/Military/Blood Donation Office Closings, etc. (Administrative Leave) (Field Collection only) 770 Leave (Annual, Sick) 613 Leave (Administrative) (Field Collection only) 770 Leave (Administrative) (CEASO, PALS, and SCI only) 613 Leave Without Pay (LWOP) (Field Collection only) 740 Leave Without Pay (LWOP) (CEASO, PALS, and SCI) Not Reported Levies - TDA 101 LIEN 668H (IRC 2032) (CEASO only) sc 194 (which rolls into 110) LIEN 668J (IRC 6166) (CEASO only) sc 195 (which rolls into 110) Lien/Levy (CEASO and SCI) sc 193 (rolls into 110) Liens (Filed, Refiled, Determination) (Field Collection only) 101 Liens (Filed, Refiled, Released) (CEASO and SCI) 108 Lien Priority - Other (CEASO only) sc 148 (which rolls into 114) Litigation Support (CEASO only) sc 234 (which rolls into 118) Local Outreach (i.e., Speeches and Practitioner Workshops) Local time codes 305–308 Locate/Contact/Interview Taxpayers/3rd Parties - TDA 101 Locate/Contact/Interview Taxpayers/3rd Parties - TDI 201 Lunch Not Reported - M - - Mail Distribution - Non–Clerical 611 Mail Distribution - Clerical 505 Management 610 Management Direct Case 614 Mandatory Briefings 605 Miscellaneous (CEASO only) sc 187 (rolls into 118) Miscellaneous Direct (Field Collection only) 809 Mutual Collection Assistance Request (MCAR) (Field Collection only) 361 - N - - Nominee/Alter Ego Lien (CEASO only) sc 191 (which rolls into 110) Non–IRS Training: CPR, Defibrillator, etc., Attended During Work Hours 611 Non–Work Day 760 Non-Judicial Foreclosures sc 147 (which rolls into 114) Notice of Federal Tax Lien - TDA - Filing, Release, Determination, etc. (Field Collection only) 101 Notice of Levy Initiate and Follow-Up-Actions - TDA 101 NTEU Approved Annual Training 605 NTEU Full-time and Part-time 401 - O - - Offer In Compromise - CDP Related Offers 120 Offer In Compromise - Independent Reviewer rejected cases total time (CEASO only) sc 411 (which rolls into 406) OIC NEH-ETA Check Sheet 626 Offer In Compromise No Open TDA 106 Office Closings (Field Collection only) 770 Office Closings (CEASO, PALS, and SCI only) 613 On-The-Job Instructor (OJI) Assignment 603 OJIs Performing Managerial Duties Such As Documenting Case Files or Performing Case Reviews 614 Overtime Worked (Field Collection only) 730 and related items Overtime Worked (CEASO, PALS, and SCI only) To Appropriate Program Time Codes - P - - Paid Parental Leave (PPL) 770 Paid Suspension (Field Collection only) 770 Paid Suspension (CEASO, PALS, and SCI only) 613 Para-Professional Time - TDA 101 Para-Professional Time - TDI 201 Part-Time Union Activities, e.g., Union Stewards 401 Passport Denial or Revocation 625 Payment Tracer Request (Form 4159) 101 Performing Miscellaneous Duties As Assigned (Clerical only) 505 Performing Sample Selection for Post Reviews (CEASO and SCI only) 505 Petitions for Remission (CEASO only) 139 Prevention of Sexual Harassment (POSH) Bi-Annual Recertification 605 Pre-Enforcement Consult (CEASO only) sc 233 (which rolls into 118) Pre-Seizure Planning (PALS only) sc 158 (which rolls into 115) PreSuit Civil Injunctions (CEASO only) sc 226 (which rolls into 111) PreSuit Foreclose (CEASO only) sc 222 (which rolls into 111) PreSuit Judgment (CEASO only) sc 221 (which rolls into 111) PreSuit Other (CEASO only) sc 225 (which rolls into 111) PreSuit Quiet Title (CEASO only) sc 224 (which rolls into 111) PreSuit Refund (CEASO only) sc 223 (which rolls into 111) Preparation of Record 21, Record of Seizure and Sale of Real Estate (CEASO only) sc 163 (which rolls into 116) Preparing Travel Vouchers 611 Processing and Routing Case Related Mail (Clerical only) 505 Processing and Routing Non-Case Related Mail (Clerical only) 611 Processing Forms (SCI only) 611 Processing Forms (CEASO, PALS, and Field Collection Clerical only) 505 Processing Proof of Claims, Loading AIS Data, Mailing Claims (SCI only) 611 Processing Payments, Trustee Bulk Check, Voucher Preparation (SCI only) 611 Property Appraisal Liquidation Specialist (PALS only) sc 151–158 (which rolls into 115) - Q - - - R - - Redemption Investigation (CEASO only) sc 144 (which rolls into 114) Redemption Investigation (PALS only) sc 155 (which rolls into 115) Referrals to Criminal Investigation 101/201 Referrals to Other Divisions 101/201 Release of Right of Redemption (CEASO only) sc 145 (which rolls into 114) Reporting/Resolving Non–ICS/ENTITY System Problems 402 Reporting/Resolving ICS/ENTITY System Problems 403 Research Necessary to Complete Payment and Credit Transfer Requests - Clerical 502 Researching IDRS (Non–Clerical only) 101/201 Researching IDRS (Clerical only) 502/505 Reserved Time Codes (CEASO, PALS, and SCI only) 301 - 303 and/or 305 - 306 Restitution - IRC 6201(a)(4) (CEASO Only) sc 180 (rolls into 118) RO/CEASO, PALS and SCI Phase (Unit X) Training 602 RO/CEASO, PALS and SCI Phase (Unit X) Advanced Technical Training 602 RO/CEASO, PALS and SCI Phase (Unit X) Training - Managerial 605 RO/CEASO, PALS and SCI Phase (Unit X) Technical Training for GS-13 ROs 602 Reviewing Documents for Accuracy and Completeness - Clerical 505 Routing Documents to the Appropriate Function - Clerical 505 - S - - Savings Bonds Coordinator 404 SCI - Abandoned/Exempt sc 113m (which rolls into 113) SCI - ABC Assignments sc 113q (which rolls into 113) SCI - Chapter 7 No Assets sc 113a (which rolls into 113) SCI - Chapter 7 Assets sc 113b (which rolls into 113) SCI - Chapter 9 sc 113c (which rolls into 113) SCI - Chapter 11 Pre-Confirm sc 113d (which rolls into 113) SCI - Chapter 11 Post-Confirm sc 113e (which rolls into 113) SCI - Chapter 12 sc 113f (which rolls into 113) SCI - Chapter 13 Pre-Confirm sc 113h (which rolls into 113) SCI - Chapter 13 Post-Confirm sc 113i (which rolls into 113) SCI - Chapter 15 sc 113p (which rolls into 113) SCI - Other Insolvency (CEASO, PALS only) sc 113o (which rolls into 113) SCI - Receiverships sc 113r (which rolls into 113) Searching Office Records and Directories 101/201 Securing Delinquent and Current Returns - TDI 201 Securing Payment of the Tax Liability 101/201 Seizure and Sale Actions (CEASO only) sc 161-165 (which rolls into 116) Seizure and Sale Actions - TDA (Field Collection only) 101 Seizure - Intervening Claims (CEASO only) sc 164 (which rolls into 116) Seizure - Surplus Money Proceeds (CEASO only) sc 164 (which rolls into 116) Self-instructional Training Courses 605 Serving Subpoena/Summons for Appeals, Department of Justice (DOJ), Counsel (if case is assigned, charge time directly to case) 360 SFAR (IA) (CEASO only) sc 231 (which rolls into 118) Solution Saturday (or other similarly named events) 362 Specials Condition NFTL (nominee, alter ego, transferee, successor in interest) (CEASO only) 191 (rolls into 110) Subordination of Federal Tax Lien (CEASO only) sc 142 (which rolls into 114) Subpoena (CEASO only) sc 136 (which rolls into 111) Suit Civil Injunction (CEASO only) sc 216 (which rolls into 111) Suit Foreclose (CEASO only) sc 212 (which rolls into 111) Suit Judgments (CEASO only) sc 211 (which rolls into 111) Suit Other (CEASO only) sc 215 (which rolls into 111) Suit Quiet Title (CEASO only) sc 214 (which rolls into 111) Suit Refund (CEASO only) sc 213 (which rolls into 111) Total Suits (CEASO only) sc 132-137,139, 211-216, and 221-226 (which rolls into 111) Suits or Other Legal Action - TDA (Field Collection only) 101 Suits or Other Legal Action - TDA (CEASO, PALS, and SCI only) sc 132-137,139 (which rolls into 111) Summons - Assigned TDA/TDI 101/201 Summons Referral 109 Supplemental Training - Except CPE, RO/CEASO, PALS, and SCI Phase (Unit X), OJI, or Instructor Assignment 605 Support of Commissioner's Representative Activities 610/611 Survey Coordinator 404 Survey Feedback Meeting 611 Survey Participation (taking the survey) 611 Suspension - Paid (Field Collection only) 770 Suspension - Paid (CEASO, PALS, and SCI only) 613 Suspension - Unpaid (Field Collection only) 740 Suspension - Unpaid (CEASO, PALS, and SCI only) Not Reported - T - - TAC Office Detailed to TAC Tax Forum (Nationwide Tax Forums) Detailed Out - Other Taxpayer Advocate Service (TAS) 107 Taxpayer Delinquency Account (TDA) (OI) 101 Taxpayer Delinquency Inquiry (TDI) (OI) 201 TE IDRS Inputs (CEASO only sc 232 (which rolls into 118) Telecommunications Asset Tool (TAT) [formerly Billing Analysis Reporting Tool (BART)] 605 Time Entry on ICS 611 Training 601-605 Training - CPE 601 Training - Instructor Assignment (not CPE or OJI) 604 Training - OJI Assignment 603 Training - RO/CEASO, PALS, and SCI Phase (Unit X) 602 Training - All Other Training 605 Train-the-Trainer for CPE 601 Train-the-Trainer for OJI 603 Train-the-Trainer for RO/CEASO, PALS, and SCI Phase (Unit X) 604 Train-the-Trainer for All Other Training 604 Training - CPE Course Development 601 Training - OJI Course Development 603 Training - RO/CEASO, PALS, and SCI Phase (Unit X) Course Development 604 Training - All Other Training Course Development 604 Training - Instructor Lesson Prep for CPE 601 Training - Instructor Lesson Prep for OJI 603 Training - Instructor Lesson Prep for RO/CEASO, PALS and SCI Phase (Unit X) 604 Training - Instructor Lesson Prep for All Other Training 604 Travel - Administrative Meetings 611 Travel - Management Purposes 610 Travel - Training Related As appropriate: 601, 602, 603, 604, 605 Travel - TDA Related 101 Travel - TDI Related 201 Trust Fund Recovery Penalty (CEASO only) sc 171 - 176 (which rolls into 117) Trust Fund Recovery Penalty in Appeals (CEASO only) sc 176 (which rolls into 117) Trust Fund Recovery Penalty (TDA) (Field Collection only) 101 Typing Letters, Forms, etc. 505/611 - U - - Unassigned Delinquent Account Work - TDA 102 Unassigned Delinquent Return Work - TDI 202 UNAX Annual Recertification 605 Unpaid Suspensions (Field Collection only) 740 Unpaid Suspensions (CEASO, PALS, and SCI only) 740 - V - - Verify Assets and Liabilities - TDA 101 Volunteer Income Tax Assistance (VITA) Detail to Stakeholder Liaison Voting - Time Granted To Vote In Certain Locations (CEASO, PALS, and SCI only) 613 Voting - Time Granted To Vote In Certain Locations (Field Collection only) 770 - W - - Withdrawal of Notice of Federal Tax Lien (CEASO only) sc 143 (which rolls into 114) Witness Appearance - Case Not Opened In Any Collection Function (CEASO only) sc 187 (which rolls into 118) Witness Appearance - Case Open in Collection time code as applicable Writs of Entry (CEASO only) sc 137 (which rolls into 111) - X, Y, Z - - Valid Cross-functional Management Time Codes Time Codes Time Code Name 401 Collateral Duties 402 ADP Support 403 ICS/ENTITY Support 601 CPE 603 OJI Assignment 604 Instructor Assignment 605 All Other Training 610 Management 613 Leave 614 Management Direct Case 615 ECM Migration 621 Field Time (Field Collection Only) 622 Flexi-place 623 Computer Downtime 624 Identity Theft 625 Passport Denial or Revocation 626 OIC NEH-ETA Check Sheet 619 - 770 ICS only time codes Valid Clerical Time Codes for Secretaries Time Codes Time Code Name 401 Collateral Duties 402 ADP Support 403 ICS/ENTITY Support 404 Coordinator Duties 502 Analysis & Perfection 504 Files Maintenance 505 Clerical 601 CPE 603 OJI Assignment 604 Instructor Assignment 605 All Other Training 611 Administrative 613 Leave 615 ECM Migration 622 Flexi-place 623 Computer Downtime 624 Identity Theft 625 Passport Denial/Revocation 626 OIC NEH-ETA Check Sheet 619 - 770 ICS only time codes
Collection Operational Time Codes (Definitions)
Exhibit 5.2.1-2 Collection Operational Time Codes (Definitions) Employee time is to be charged based on the type of taxpayer case controls used during that time. This is the basic premise for time reporting. The time codes in this exhibit apply to all Collection employees as follows: Field Collection, CEASO, PALS, and SCI. The time codes are cross-functional, unless otherwise indicated. Refer to IRM Exhibit 5.2.1–5, Time Code Matrix for Field Collection and SCOIC; IRM Exhibit 5.2.1–6, Time Code Matrix for CEASO and PALS; and IRM Exhibit 5.2.1–7, Time Code Matrix for Specialty Collection Insolvency, for more detailed information. Program time codes are generally divided into the following categories, with some exceptions explained in detail later in this section. Program Time Code Categories and Series Time Code Series Definition 100 Series: Direct time spent on Balance Due accounts or programs 200 Series: Direct time spent on Delinquent Return investigations or programs 300 Series: Direct time spent on Compliance Initiative Programs, local outreach, ATAT Collection Strategy cases, Appeals, MCAR, Solution Saturday, and other reserved specialty programs 400 Series: Non–direct time spent on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, Coordinator Duties, and Independent Reviewer work 500 Series: Direct time spent by clerical and other support personnel for support of assigned casework in the group 600 Series: Overhead time, Management Direct Case time, and Informational Time 700 - 800 Series: ICS and ENTITY only time codes for Field Collection that track hours to balance time on those systems Direct time codes track hours spent on assigned casework. Hours input directly to assigned cases roll into direct time codes in the 100 and 200 series. Non–direct time codes in the 400 series (except 406) track hours spent on daily activities that are not related to casework, such as: Collateral assignments ADP support ICS/ENTITY support Coordinator duties Overhead time codes in the 600 series (except 614, and 619-626) track hours spent on the following activities: Training Administrative time Management Leave Local time codes are used for Compliance Initiative Programs (CIPs) and outreach activities. Unnamed local time codes 301 through 303 and 305 through 308 already exist on ICS. Once a specialized program has been initiated by area and/or territory management, a title is assigned in the CTRS program by the CTRS WAS. A CIP (301 through 303) is developed when certain market segment studies are undertaken. Local outreach programs (305 through 308) are services provided by IRS to certain groups who could benefit from IRS assistance. Time code 308 has been designated for use by the E-File program, and must be established by the CTRS WAS. Informational time codes capture time spent by Independent Administrative Reviewer (time code 406), employees to track time spent on administrative activities related to migrating a business process to the Enterprise Case Management (ECM) platform (time code 615), employees performing official duties while in the field (time code 621), and while working in a Flexi-place location (time code 622). Also included is a time code for capturing the hours when computers are offline (time code 623), Identity Theft (time code 624), Passport Denial or Revocation (time code 625), taxpayers who are requesting consideration under public policy or other Non-Economic Effective Tax Administration factors (time code 626). While these codes are for informational purposes only, they are no less important since they reflect our accomplishments in how we meet program goals. The amount of time charged to these codes will not affect the overall balance of time charged for the day. Since these codes are informational, it is important that time is also charged to the appropriate program time codes for work performed during this time. Detailed-In hours are reported on ICS by CEASO, PALS, and SCI groups. Field Collection groups report detailed in hours on ICS to time code 619, which is shown as an informational line item. Detailed-Out hours are any programs identified as detailed out by Collection Headquarters or Field Collection. Detailed out hours are reported by CEASO, PALS, and SCI groups on ICS to time code 620. Field Collection groups are to use time code 620 and subcategory time codes 62A-62G for specific activities such as TAC, ACS/Toll-Free, TP Advocate, Reserved, Stakeholder Liaison, Disaster Relief, and Other. ICS and ENTITY time codes are resident only on their systems for use in reporting and balancing time. During the CTRS interface, some of these codes roll up to appropriate time codes shown on the Form 4872, Collection Activity Report. All employees with assigned cases, including those in Specialty Collection Offer in Compromise (SCOIC) groups, will charge time directly to their assigned cases. Field Collection employees with ICS functionality are responsible for ensuring that their assigned cases are coded with the appropriate case code and sub codes. Maintenance of proper case codes and sub codes is critical to business planning, monitoring, measurement, and feedback. Proper case sub codes ensure that time charged will tally under the appropriate program code for the NO-5000-23, Collection Workload Indicators Report (C-23), that is systematically produced at month end by the CTRS Analysts in Collection Data Assurance (CDA). All Collection and Specialty employees will use ICS to report hours and activity. At the end of each month, time and operational data from ICS and ENTITY is combined to produce Form 4872, Collection Activity Report, for each group via CTRS. The group data is then processed by the WAS and validated by the VTS. CDA Analysts process all area files and produce the C-23. The C-23 report is available for viewing in PDF format on the Collection Office Information System (COINS) website and in Business Objects. 100 SERIES (Collection) Direct time codes in the 100 series include all TDA (Bal Due) time and activity. 101 TAXPAYER DELINQUENCY ACCOUNT (TDA) DIRECT CASE (Collection) This time code covers all actions taken by employees working on and disposing TDAs and OIs generated from within an Area, e.g. bankruptcy investigations. OIs received from local CEASO and SCI are also considered within an Area. Hours charged to a TDA case systemically roll into TC 101. Note: Field Collection employees charge time directly to cases on ICS. Activities Reported Under Time Code 101 (not all inclusive) Analyzing the case, developing a plan of action and documenting ICS and/or case history sheets. Consulting with the manager on a case for a period of more than 15 minutes. Note: Collection consultations are non–evaluative in nature and are not included in managerial performance appraisals; therefore, time will be charged to the case, not time code 611 Administrative. Locating, contacting and interviewing taxpayers and/or third parties; including all TDA related travel. Securing and analyzing collection information statements, verifying assets and liabilities, determining lien priorities, and the fair market value of assets; securing and evaluating information required to prepare Form 53, Report of Currently Not Collectible Taxes, and preparing necessary documents. This includes electronic research on case related issues (i.e., e-mail/Internet). However, non–case related electronic research (i.e., e-mail/Internet) should be charged to time code 611 Administrative. Preparing jeopardy, quick or prompt assessment recommendations on balance due cases. Determining the maximum ability to pay and securing Installment Agreements; monitoring and follow-up actions on Installment Agreement accounts; and follow-up on suspended accounts. Preparing a Notice of Federal Tax Lien, release, and/or refiling determinations and issuing appropriate form(s). ROs should apply time directly to cases when making lien determinations and when they physically file Notice of Federal Tax Lien. Initiating and serving Notices of Levy and taking appropriate follow-up actions. Conducting seizure actions, including the preparation and processing of all necessary documents. Note: Time code 116 and its subcategory codes are reserved for CEASO employees working on seizure file maintenance and related actions. Time code 115 and its subcategory codes are reserved for PALS working on seizure and sale cases. Issuing delinquent account related summonses and taking appropriate follow-up actions. Preparing adjustment actions such as Form 3870, Request for Adjustment, Form 4159, Payment Tracer Request, corrections and changes to the Master File, Form 2363, Request for IDRS Input, for BMF/EO ENTITY Change, and Form 3177, Notice of Action for Entry on Master File, by Field Collection and CEASO and SCI employees. This does not apply to Field Collection clerical employees. Preparing TFRP assessments and completing all required interviews with potentially responsible parties, forms, and documents. Note: Time code 117 and its subcategory codes are reserved for the review and processing of TFRP case files, etc., by CEASO employees. Preparing referrals to other Operating units, including assaults, threats, harassment, and attempted bribe reports. Securing Form 900, Tax Collection Waiver. Recommending the placement of taxpayers under the Trust Fund Compliance Program as outlined in IRM 5.7.2, Trust Fund Compliance, Letter 903 Process. This includes monitoring and follow-up actions. Recommending institution of suits or other legal action. Note: Time code 111 and its subcategory codes are reserved for CEASO processing of suits. Preparing reports to notify SCI of bankruptcy receivership, or CEASO of decedent estate proceedings. Note: Time code 113 is reserved for SCI processing of bankruptcy and time code 198 for CEASO processing of decedent estate cases. Discussing a specific case, cases, or case actions with a manager, except during a performance review. Note: Time spent by employees during a managerial performance review of inventory, is reported under operation code 611, Administrative. Review of proposed rejected Installment Agreement (IA) by Independent Administrative Reviewer (IAR) and all actions related to the review. Note: IAR time for IA review will also be reported under subcategory code 412, IAR IA Review. Time spent on Backup Withholding (BWH) activities which generated a TDA taxpayer contact. Note: Time code 101 should not be used by CEASO employees unless there is no other case-related time code for which the time can be reported. Time spent by a RO explaining or soliciting and perfecting an offer. Note: Time code 106 is reserved for employees working an assigned offer in compromise case. 102 UNASSIGNED DELINQUENT ACCOUNT WORK (Field Collection and CEASO) This time code covers all time spent by employees while working and disposing of unassigned delinquent account work, such as delinquent account notices (including those generated by the ACS/Toll-Free call sites) and time spent working with TAC taxpayers or handling incoming telephone calls on open ACS delinquent accounts when these activities are not a part of a formal detail. In addition, time spent reviewing and forwarding an offer in compromise to Centralized Offer In Compromise (COIC) for processing on an ACS or queue account, or working an intra-area OI on an offer in compromise, should be reported under this code. Also captured under this time code is the time spent providing assistance to Examination taxpayers that want to enter into an Installment Agreement, and the time spent by ROs assisting revenue agents with cases that are assigned to SB/SE. However, this time code does not apply to assigned Abusive Scheme cases, and any work performed should be charged to the appropriate ATAT Collection Strategy time code (309 through 339). The examples listed under time code 101 relate to the types of activities to be reported to time code 102 when working on unassigned delinquent account work. Note: Time code 102 should only be used by CEASO employees when reviewing Form 1127, Extension of Time to Pay Due to Undue Hardship, or there is no other case-related time code for which the assignment time can be reported. Inventory is only tracked by CEASO for this time code. Receipt of Form 1127 cases are counted when the Form 1127 is received in CEASO. Dispositions are counted when the Form 1127 is accepted, rejected or closed as unprocessable. 104 INTER-AREA DELINQUENT ACCOUNT OTHER INVESTIGATIONS (OI's) (Field Collection) This time code is for time spent by employees working OIs on balance due (bal due) cases, including OIs on closed offers in compromise, received from outside the area (inter-area). For offer in compromise cases, the sub code should be updated to 104 in instances when an OI is issued to the field in conjunction with the reassignment of a closed offer investigation. Time should also be reported to 104 on an Appeals Research Investigation (ARI) issued by Appeals that relates to an offer in compromise. Activities listed under time code 101, when performed on an OI, are to be charged to 104. In order to properly account for time it is necessary that the case is sub coded as 104. This code excludes time spent initiating inter-area courtesy investigations, or working OIs generated within the area (intra-area). Those actions should be reported under time code 101, or directly to the assigned case. See IRM 5.2.1.9, ICS and ENTITY Sub Codes (Field Collection only) for OI sub-coding. Note: Time code 104 should not be used by CEASO employees. All case work should be controlled and time reported under the specific time codes for casework. 105 FTD ALERTS (Field Collection) This time code covers all actions taken by employees while working assigned FTD Alerts. Alerts are used to determine an employer's compliance with employment tax deposit requirements for the quarter of Alert issuance, and for subsequent quarters until the taxpayer is brought into full compliance. This time code encompasses all of the actions outlined in IRM 5.7, Collecting Process, Trust Fund Compliance, FTD Alerts, which includes receiving alerts, compiling case files, conducting taxpayer contacts, and completing follow-up and closing actions. Note: When the FTD Alert is closed and a bal due module is created on ICS to continue work on the case, the sub code 105 will be systemically updated by ICS and all future case time and activity will be reported under the new case code or sub code. 106 OFFER IN COMPROMISE (Field Collection, Field SCOIC Specialist, and CEASO) This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise. This includes receiving offers, compiling case files, requesting data and conducting offer investigations. This time code is not valid for clerical employees. Area offices not involved in the offer program should verify that any time reported under this code relates to an open offer in compromise investigation. The time spent completing Form 657, Offer in Compromise-Revenue Officer Report, and forwarding the offer to COIC for processing should not be reported to time code 106. The case code on ICS should only be updated to 106 by an offer group upon receipt of the offer file for investigation after the processability determination has been made. The receiving manager of the closed offer updates the sub code. If an offer is received by an ATAT RO and it is determined that the offer was submitted to delay collection and the case is forwarded with Form 657, Offer in Compromise-Revenue Officer Report, this case's time code should remain coded as ATAT (ICS sub codes 309-339). If an offer is received on an ATAT case and is worked by the OIC Specialist, that case will be coded 106 OIC. This time code also covers reviews by the Independent Reviewer of a proposed rejected offer in compromise and all actions related to the review. Note: IAR time for OIC review will also be reported under subcategory code 411, IAR OIC Review. 107 TAXPAYER ADVOCATE SERVICE (TAS) (Field Collection and CEASO) This time code covers administrative actions taken by employees while handling cases referred by TAS which includes controlling cases on ICS, documenting actions, monitoring the case to a pending (PN) status, and maintaining TAS case logs. Actions taken to resolve cases should be reported under the appropriate time code for that type of case. For example, if an Advisor is working a TAS referral on a Trust Fund Recovery Penalty (TFRP) claim, the majority of time spent on that case should be reported under subcategory code 171. ROs should charge time to 107 only if they have a valid TAS case assigned to them. Receipts are counted when a written request for assistance is received and an OI is opened on ICS. Dispositions are counted when a response is provided to TAS or TAS has closed the case. 108 TOTAL ALS LIEN ACTIVITY (CEASO) This time code covers all actions taken by employees related to filing, re-filing and releasing a Notice of Federal Tax Lien and maintaining the Automated Lien System (ALS) database. This time code does not cover actions performed by Field Collection employees with assigned TDAs or CEASO and SCI employees when the actions are in association with an assigned case. Receipts are counted when a request for filing, re-filing, release or revocation of release is received and the action is not being taken as part of working another action code. Example: if there is an open Suit by USA control and the Notice of Federal Tax Lien (NFTL) is being re-filed as part of maintaining lien priority in the litigation, then the action would fall under the current open suit control code (211, 212, 213, 214, 215, or 216). If there is a request to revoke the release of a NFTL and no other CEASO action is open or expected to be opened, then time code 108 is used. Dispositions are counted when the action is completed. 109 SUMMONS (Field Collection and CEASO) FIELD COLLECTION (ROs) Field Collection ROs use this time code only when in support of CEASO for summons enforcement. Time spent on the following actions is charged directly to the assigned case: ROs prepare summonses using ICS templates and the ICS Summons application. ROs serve summonses or subpoenas to taxpayers whose cases are in their assigned inventory. ROs may have a witness role with Department of Justice (DOJ). Note: ROs who serve summonses or subpoenas for Appeals, Department of Justice, and/or Area Counsel on unassigned cases should report time to time code 360 Appeals. If the case is assigned to the RO, time should be charged directly to the case. Do not report the time to TC 109 Summons. CEASO This time code covers all actions taken by CEASO employees related to summons activity, including activities related to processing or monitoring summons for enforcement. Receipts are counted when a request to enforce a summons is received in CEASO. Dispositions are counted when the referral actions on a summons has been rejected, enforced or withdrawn, or the case is resolved. ROs will work with CEASO and Area Counsel in some instances when a taxpayer fails to comply with a certain summons request. Note: Receipt and disposal inventory is tracked only by CEASO. 110 TOTAL LIEN AND LEVY ISSUES (CEASO and SCI) This time code covers all actions related to reviewing special lien or levy requests and resolving lien or levy problems. This time code is further defined by seven subcategory codes (191 - 197) under which time should be specifically reported by CEASO. SCI may use subcategory 193 only. The sum of subcategory codes 191 through 197 will equal the total reported to time code 110. 191 NOMINEE/ALTER EGO This subcategory covers all time spent reviewing requests for special condition NFTLs or levies (nominee, alter ego, transferee, successor in interest) including reviewing requests, coordinating with Counsel, and preparing necessary documents. Receipts are counted when a request for a special condition NFTL/levy is received. Dispositions are counted when lien filing or levy determination is made and is returned to requestor. 192 ESTATE TAX LIEN This subcategory covers all time spent reviewing and processing estate tax liens, which includes reviewing requests, preparing Form 668-H, Notice of Federal Estate Tax Lien Under Internal Revenue Laws, and Form 668-J, Notice of Federal Estate Tax Lien Under Internal Revenue Laws, or related documents, and monitoring liens for release. Receipts are counted when a case is received for estate tax lien determination, lien certificate or related estate tax lien issue. Dispositions are counted when the lien statute expires or the lien is otherwise satisfied and released. 193 LIEN/LEVY ACTIVITIES This subcategory covers all time spent by CEASO and SCI working levy and lien issues not specifically identified in other subcategory codes, including Notice of Duplicate Lien Filing and Revocation of Certificate of Release, and resolving lien/levy inquiries. This code also covers time spent on FPLP activities. This code is also used by CEASO and SCI employees who are assisting PALS on a sale of property. Receipts are counted when a request is received. Dispositions are counted when the issue is resolved. 194 668H LIEN (IRC 2032) This subcategory covers all time by employees reviewing Special Qualified Use Valuation elections; filing F668-H; monitoring for recapture tax over the 10-year period from Date of Death; processing recapture tax returns and payments; securing affidavits from Heirs prior to release of F668-I; and filing Lien Release F668-I. Receipts are counted when referrals from E & G Exam are received. Dispositions are counted when 10 years from the Death Date have expired, investigation of title/ownership and Qualified Use Affidavit is signed by heirs stating no Sale/Transfer/Closure of business or whenRecapture Tax is triggered, assessed and paid in full. 195 668J LIEN (IRC 6166) This subcategory covers all time by employees reviewing Form 706 closely held business elections with Special Liens for Estate Tax Deferral Payment Plans under IRC 6166; Securing consensual agreements; Filing F668-J; Bond/Lien Determinations; Default provisions; Compliance; Asset Valuations; Title / Ownership investigations; Financial Risk Analysis; Maintaining collateral controls; Processing payments; Payoffs; Appeal and Counsel referrals; and filing F668-K lien release(s). Receipts are counted when referrals from E & G Exam are received. Dispositions are counted when a Special No Lien situation has been identified; the tax is paid prior to or within 14 years and 9 months from the decedent's date of death or CSED expires. 196 IRC 6166 SPECIAL NO LIEN CASE This subcategory covers all time by employees reviewing Form 706 closely held business elections without a Specialty Lien for Estate Tax Deferral Payment Plans under IRC 6166; Bond/Lien Determinations; Closely Held Business(s) Durability and Financial Risk Analysis; Default Provisions; Compliance; Asset Valuations; Title/Ownership investigations; Processing payments; Appeal and Counsel Referrals; and Payoffs. Receipts are counted when a determination is made on an IRC Section 6166 election that the government is not at risk during the deferral period. Dispositions are counted when the tax is paid prior to or within 14 years and 9 months from the decedent's date of death or CSED expires. 197 ESTATE TAX LIEN DISCHARGE This subcategory covers all time by employees reviewing requests for discharges under IRC Section 6324(a) liens, IRC 6324A liens, IRC 6324B liens, and NFTL discharges on Form 706 estate tax; investigate applications F4422; Compliance checks; Asset Valuations; identify dissipating estate assets; Title/Ownership investigations; Review and finalize escrow agreement; determine recapture tax; calculate lien interest; validate sale expenses; Appeal/Counsel Referrals; secure IRC 6166 Payoffs; issue Conditional Commitment Letters; process payments; and prepare F792 Certificate of ETL Discharge. Receipts are counted when F4422, "Application for Certificate Discharging Property subject to Estate Tax Lien" , is received. Dispositions are counted when escrow closing statements verifying allowable expenses; lien interest is paid; proof divestment from property; escrow agreements are secured and issuance of F792, Certificate of Discharge. 111 TOTAL SUITS (CEASO and PALS) This time code covers all actions related to recommendations for suit by the United States, civil actions involving the United States, suits against IRS employees, offers in settlement, and requests for writs of entry. This time code is further defined by twenty-one subcategory codes (132 through 137, 139, 211 through 216, and 221 through 226) under which time should be specifically reported by CEASO and PALS only. The sum of subcategory codes 132 through 137,139, 211 through 216 and 221 through 226 will equal the total reported as time code 111. 132 SUITS AGAINST USA This subcategory covers all time spent responding to litigation filed by taxpayers, excluding suits filed against specific IRS employees or TFRP refund litigation, coordinating actions with Counsel and the DOJ, and monitoring the case until resolution. Receipts are counted when CEASO and PALS receives notice of a docketed case. Dispositions are counted when the suit is adjudicated, dismissed, or settled and the DOJ closes the case. 134 TFRP REFUND SUITS This subcategory covers all time spent responding to litigation filed by taxpayers for refunds related to TFRP assessments, which includes coordinating actions with Counsel and the DOJ and monitoring the case until resolution. Receipts are counted when CEASO receives notice of a docketed case. Dispositions are counted when the suit is adjudicated, dismissed, or settled and the DOJ closes the case. 135 JUDGMENT This subcategory covers all time spent monitoring judgments obtained for the IRS and coordinating enforcement actions with field ROs. Receipts are counted when the government is awarded a judgment from civil litigation. Dispositions are counted when the judgment is collected, settled, expired, or determined to be uncollectible. 136 SUBPOENA This subcategory covers all time spent processing subpoena requests from the DOJ. Receipts are counted when a subpoena is received in CEASO for processing. Dispositions are counted when the subpoena is sent to the field and all required CEASO actions have been taken. 137 WRIT OF ENTRY This subcategory covers all time spent reviewing and processing requests for writs of entry from ROs, writs served, and coordinating actions with Counsel. Receipts are counted when a request for writ is received from a RO. Dispositions are counted when the writ of entry has been obtained, rejected, or withdrawn. 139 PETITIONS FOR REMISSION This subcategory covers all time spent by CEASO employees working cases involving petitions for remission. Receipts are counted when a referral for a petition of remission is received. Dispositions are counted when the petition of remission is closed and a decision is made not to proceed or after all collection actions are completed. The decision on whether or not to honor the petition is made by the agency receiving the petition. 211 Suit Judgments This subcategory covers all time by CEASO employees processing and monitoring suit recommendations, responding to litigation filed by taxpayers, coordinating actions with Counsel and the DOJ, coordinating enforcement actions with field ROs and monitoring the case until resolution. Receipts are counted when the judgment suit recommendation is sent to Counsel. Dispositions are counted when the Suit is adjudicated or settled, and DOJ closes the case or when judgment is granted. 212 Suit Foreclose This subcategory covers all time spent by CEASO for processing and monitoring judicial foreclosure actions, researching accounts, coordinating actions with Counsel and DOJ, providing post-sale information for posting of proceeds and monitoring the case until resolution. Receipts are counted when a judicial foreclosure suit recommendation is sent to Counsel. Dispositions are counted when the Suit is adjudicated or settled, and DOJ closes the case or when judgment is granted. 213 Suit Refund This subcategory covers all time spent by CEASO for processing and monitoring of refund suit actions, researching accounts, coordinating enforcement actions with ROs, coordinating actions with Counsel and DOJ and monitoring the case until resolution. Receipts are counted when the refund suit recommendation is sent to Counsel. Dispositions are counted when the Suit is adjudicated or settled, and DOJ closes the case or when judgment is granted. 214 Suit Quiet Title This subcategory covers all time spent by CEASO processing and monitoring quiet title suit actions, enforcement of tax liens to clarify title to real property, coordinating actions with Counsel and DOJ and monitoring the case until resolution. Receipts are counted when the quiet title suit recommendation is sent to Counsel. Dispositions are counted when the Suit is adjudicated or settled, and DOJ closes the case or when judgment is granted. 215 Suit Other This subcategory covers all time spent by CEASO for processing and monitoring all other suit (not fitting other categories) recommendations, responding to litigation filed by taxpayers, coordinating with Counsel and the DOJ, coordinating enforcement actions with field ROs and monitoring the case to resolution. Receipts are counted when the suit recommendation is sent to Counsel. Dispositions are counted when the Suit is adjudicated or settled, and DOJ closes the case or when judgment is granted. 216 Suit Civil Injunction This subcategory covers all time spent by CEASO for processing and monitoring civil injunction recommendations, researching accounts, verifying and monitoring compliance, coordinating with Counsel and the DOJ, monitoring the case to resolution. Receipts are counted when the injunction suit recommendation is sent to Counsel. Dispositions are counted when the Suit is adjudicated or settled, and DOJ closes the case or when judgment is granted. 221 PreSuit Judgment This subcategory covers all time by CEASO employees reviewing judgment suit recommendations from ROs prior to sending the case forward to Counsel or back to the originator. Receipts are counted when a judgment suit recommendation is approved by a manager Form 4477, Civil Suit Recommendation, is received. Dispositions are counted when the judgment recommendation is approved by CEASO and the designated management official(s) and sent to Counsel or the recommendation is returned to the initiating employee. 222 PreSuit Foreclose This subcategory covers all time by CEASO employees reviewing judicial foreclosure recommendations from ROs prior to sending the case to Counsel or back to the originator. Receipts are counted when a suit foreclosure recommendation is approved by a manager Form 4477, Civil Suit Recommendation, is received. Dispositions are counted when the foreclosure suit is approved by CEASO and the designated management official(s) and sent to Counsel or returned to the initiating employee. 223 PreSuit Refund This subcategory covers all time by CEASO employees reviewing erroneous refund suit recommendations from ROs prior to sending the case to Counsel or back to the originator. Receipts are counted when an erroneous refund suit recommendation is approved by a manager, Form 4477, Civil Suit Recommendation, is received. Dispositions are counted when the refund suit is approved by CEASO and the designated management official(s) and sent to counsel or returned to the initiating employee. 224 PreSuit Quiet Title This subcategory covers all time by CEASO employees processing and reviewing a quiet title suit recommendation from ROs prior to sending the case to Counsel or back to the originator. Receipts are counted when quiet title suit recommendation is approved by a manager, Form 4477, Civil Suit Recommendation, is received. Dispositions are counted when the quiet title suit is approved by CEASO and the designated management official(s) and sent to counsel or returned to the initiating employee. 225 PreSuit Other This subcategory covers all time by CEASO employees processing and reviewing other suit (not fitting other categories) recommendations from ROs prior to sending to Counsel or back to the originator. Receipts are counted when the suit recommendation is approved by a manager, Form 4477, Civil Suit Recommendation, is received. Dispositions are counted when other suits are approved by CEASO and the designated management official(s) and sent to counsel or returned to the initiating employee. 226 PreSuit Civil Injunctions This subcategory covers all time by CEASO employees processing and reviewing pyramiding, promoter or other civil injunction recommendations from ROs prior to sending to Counsel or back to the originator. Receipts are counted when a civil injunction recommendation is approved by a manager, Form 4477, Civil Suit Recommendation, is received. Dispositions are counted when the civil injunction suit is approved by CEASO and the designated management official(s) and sent to counsel or returned to the initiating employee. 112 CEASO OPINIONS (CEASO) This time code covers all actions taken by employees relating to requests for oral or written advice received from IRS personnel, taxpayers, or practitioners which does not pertain to an open case file in CEASO. When requests for advice relate to an open case file in CEASO, the time expended is charged to the subcategory time code for the case. This time code is further defined by three subcategory codes (121-123) under which time should be specifically reported by CEASO only. The sum of subcategory codes 121 through 123 will equal the total reported as time code 112. 121 COUNSEL REFERRAL This subcategory covers time spent reviewing and processing requests for CEASO opinions, coordinating reviews with Counsel, if necessary, and preparing responses. Receipts are counted when written requests for opinion are received. Dispositions are counted when a response is sent to the requestor. 122 ORAL OPINION This subcategory covers time spent answering procedural and technical, non–case related inquiries, from internal and external customers. Receipts are counted when an inquiry is received. Dispositions are counted when a response is provided to requestor. Note: ICS modules for oral opinions should be opened at the point when it is determined that a subsequent contact will be made with the requestor or follow-up action is required. If an ICS module is not needed, time spent responding to inquiries should still be recorded under this code and receipts and dispositions should be manually counted. 123 LIAISON/CORRESPONDENCE This subcategory includes time spent coordinating Appeals Research Investigations (ARIs), assisting Appeals and Counsel on general issues not directly related to a specific case, and providing technical response to requests for written guidance on general issues not directly related to a specific case. Receipts and dispositions are counted for ARIs in this subcategory. If an inquiry is related to a taxpayer case, an ICS module under the specific program area should be opened and time reported under that specific code. Note: ARIs on CDP related OIC investigations will be reported under time code 120. 113 TOTAL INSOLVENCY (CEASO, PALS, and SCI) This time code covers all actions taken by employees relative to bankruptcy proceedings, receivership proceedings, assignment for the benefit of creditors, and corporate dissolutions. Activities include the following: plan review for feasibility in asset cases, compliance for cases where IRS was notified, determining classification of tax and calculating Proofs of Claim, identifying and addressing TFRP issues, valuation of the equity in assets, dischargeability determinations related to all chapters of bankruptcy, fraud referrals, exam referrals and preparation of referrals and opinions to Counsel or the U.S. Attorney. Electronic research and Internet time spent on bankruptcy related issues should be reported under the specific bankruptcy chapter time code. On occasion, CEASO and PALS may get involved with cases that are in bankruptcy. Time spent by CEASO and PALS employees on these cases should be charged to 113o. Time reported under SCI begins when a notice of the proceeding is received from the court under Bankruptcy Rule 2002(a) and (j). Time reported under SCI ends when the determination is made that no further case actions or follow-ups are required. Time spent working inventory reports including Automated SCI System (AIS), Automated Proof of Claims (APOC), Litigation Transcript System (LTS), Generalized Unpostable Framework (GUF), Litigation Accounts Management System (LAMS), and the 5000 series Collection Activity Reports (CAR), should be reported under the related bankruptcy chapter time code. Time spent on Field Collection balance due cases that have related SCI accounts should be reported under time code 101. Time spent on securing delinquent returns should be reported under time code 201. Time spent on the following clerical activities in SCI should be reported under time code 611: Retrieving and distributing AIS reports Distributing and processing incoming and outgoing mail Processing payments and vouchers via Form 3210, Document Transmittal Note: Electronic research and Internet time spent on bankruptcy related issues should be reported under the specific bankruptcy chapter time code. Non–case related e-mail and Internet research activity should be charged to administrative time code 611. There are thirteen subcategory codes under this time code to track time and inventory information by Bankruptcy Code Chapter. The sum of subcategory codes 113a through 113s will equal the total reported to time code 113. They are: 113a CHAPTER 7 - NO ASSET This subcategory covers all time spent on cases while classified as a Chapter 7 No Asset. Receipts are counted when Chapter 7 No Asset cases are reassigned from Centralized Insolvency Operation (CIO) or cases in current inventory convert from another chapter. This time code does not include cases for which actions in reference to exempt/abandoned/excluded property are being taken as this is captured in Time Code 113m. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. 113b CHAPTER 7 - ASSET This subcategory covers all time spent on cases while classified as a Chapter 7 Asset. Receipts are counted when Chapter 7 Asset cases are assigned via Case Assignment Guide (CAG); cases are reassigned from CIO or cases in current inventory convert from another chapter. This time code does not include cases for which actions in reference to exempt/abandoned/excluded property are being taken as this is captured in Time Code 113m. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. 113c CHAPTER 9 This subcategory covers all time spent on Chapter 9 cases. Receipts are counted when Chapter 9 cases are manually assigned or assigned via CAG. Dispositions are counted when cases are closed on AIS. 113d CHAPTER 11 Pre-Confirmation This subcategory covers all time spent on Chapter 11 cases until the case is confirmed by the court. Receipts are counted when Chapter 11 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS or converted to another chapter. 113e CHAPTER 11 POST-CONFIRMATION This subcategory covers all time spent on Chapter 11 cases after the case is confirmed by the court. Receipts are counted when Chapter 11 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS or converted to another chapter. 113f CHAPTER 12 This subcategory covers all time spent on Chapter 12 cases. Receipts are counted when Chapter 12 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS or converted to another chapter. 113h CHAPTER 13 - PRE-CONFIRMATION This subcategory covers all time spent on Chapter 13 cases until the case is confirmed by the court. Receipts are counted when Chapter 13 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. 113i CHAPTER 13 - POST-CONFIRMATION This subcategory covers all time spent on Chapter 13 cases after the case is confirmed by the court. Receipts are counted when Chapter 13 cases are reassigned from CIO to address post-confirmation issues after they had been reassigned to CIO after confirmation. This time code does not include post-confirmation Chapter 13 cases received for the first time that require an initial case analysis as this is captured in Time Code 113h. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. 113m ABANDONED/EXEMPT PROPERTY This subcategory covers all time spent by advisors and specialists when investigating the collection potential of assets on cases (all chapters) where the taxpayer has been discharged from bankruptcy and a Notice of Federal Tax Lien (NFTL) was on file. This also includes time spent when investigating excluded assets, whether or not a NFTL is on file. This line captures inventory of cases for which investigations of exempt/abandoned/excluded property are being completed. These are usually Chapter 7 No Asset and Chapter 7 Asset cases. 113o OTHER INSOLVENCY (CEASO/PALS) This subcategory covers time spent by CEASO and PALS employees on bankruptcy cases. Time spent by PALS on seized property where the taxpayer has filed bankruptcy should be charged to this time code, unless the court grants permission for the sale to proceed. 113p CHAPTER 15 This subcategory covers time spent by SCI employees working Insolvency inventory on foreign cases. Receipts are counted when Chapter 15 cases are assigned via CAG. Dispositions are counted when cases are closed on AIS. 113q ABC Assignments This subcategory covers all time spent on Assignment for the Benefit of Creditors (ABC) cases. Receipts are counted when ABC cases are manually assigned. Dispositions are counted when cases are closed on AIS. 113r Receiverships This subcategory covers all time spent on Receivership cases. Receipts are counted when Receiverships are manually assigned. Dispositions are counted when cases are closed on AIS. 114 TOTAL DISCHARGES/FORECLOSURES (CEASO) This time code covers actions taken by employees relating to foreclosures, redemptions, waivers of right of redemption, applications for discharge of property, subordinations, non–attachments of lien and bulk sales. Time spent providing advice prior to receipt of a written application should be charged to subcategory code 122, Oral Opinion. This time code is further defined by nine subcategory codes (141-149) under which time should be specifically reported by CEASO only. The sum of subcategory codes 141 through 149 will equal the total reported to time code 114. 141 DISCHARGE This subcategory covers all time spent processing and reviewing application for discharge (including estate tax liens), coordinating issuance of documents, monitoring case, and posting payments. Receipts are counted when the initial written application for discharge is received. Dispositions are counted when a determination is made and required checks or documents are received or there is no response from the taxpayer 30 days after the deadline for response. 142 SUBORDINATION This subcategory covers all time spent processing and reviewing applications for subordination (including estate tax liens), coordinating issuance of documents, monitoring cases, and posting payments. Receipts are counted when the initial written application for subordination is received. Dispositions are counted when a determination is made and required checks or documents are received or there is no response from the taxpayer 30 days after the deadline for response. 143 WITHDRAWAL This subcategory covers all time spent processing and reviewing requests for withdrawal from internal and external customers and coordinating withdrawal actions with ALS personnel. Receipts are counted when a request for withdrawal is received. Dispositions are counted when determinations are made, notice of withdrawal is prepared, if appropriate, and requestor is notified of determination. 144 REDEMPTION This subcategory covers all time spent investigating foreclosure redemption situations, including redeeming and selling property, and preparing necessary documents such as deeds. Time spent by (Property Appraisal and Liquidation Specialist) PALS on redemption investigations or conducting redemption sales should be reported under time code 154 or 155. Receipts are counted when a determination is made of potential redemption. Dispositions are counted when redemption issue is resolved. 145 RELEASE OF REDEMPTION RIGHTS This subcategory covers time spent processing and reviewing requests for releasing redemption rights and initiating investigations, as necessary. Receipts are counted when a release request is received. Dispositions are counted when a determination is made on the request and applicant is notified. 146 JUDICIAL FORECLOSURE This subcategory includes time spent responding to judicial foreclosure actions, researching accounts, coordinating actions with the US Attorney, and providing post-sale information for posting of proceeds. Receipts are counted when a notice of judicial foreclosure action is received. Dispositions are counted when actions relevant to case have been taken. 147 NON-JUDICIAL FORECLOSURE This subcategory covers time spent processing non-judicial foreclosure sale notices, researching accounts, making adequacy determinations, responding to notices and subsequent actions related to the notices or sales. Receipts are counted when a notice of non–judicial foreclosure sale is received. Dispositions are counted when actions relevant to case have been taken. 148 LIEN PRIORITY OTHER This subcategory covers activities of CEASO employees related to lien priority issues (e.g. bulk sales, and subsequent actions related to the notices or sales) not specifically covered by other subcategory codes. Receipts are counted when inquiries or applications are received or CEASO is otherwise notified of a case. Dispositions are counted when actions relative to the request have been taken. 149 CERTIFICATES OF NON-ATTACHMENT This subcategory covers all time spent by CEASO employees working applications for certificates of non-attachment. Receipts are counted upon receipt of an application for certificate of non-attachment. Dispositions are counted when actions relative to the request have been taken. 115 PROPERTY APPRAISAL AND LIQUIDATION SPECIALIST (PALS) This time code is used solely by Property Appraisal and Liquidation Specialists (PALS) to report time spent on activities defined for the position. This time code is further defined by eight subcategory codes (151-158) under which time should be specifically reported by PALS only. The sum of subcategory codes 151 through 158 will equal the total reported to time code 115. Note: Pending sales of property which cannot be held due to bankruptcy or other litigation, or which are pending a settlement at the request of DOJ should be monitored in time code 113o, or 132, as appropriate. When the bankruptcy, litigation or settlement issues are resolved, they can then be opened in the proper PALS time code. 151 PALS APPRAISAL This subcategory covers time spent by PALS assisting ROs with the valuation of property for pre-seizure or other case-related determination. Receipts are counted when a formal request for assistance is received. Dispositions are counted when all appraisal paper work is completed and no further action required. 152 PALS SEIZED ASSET CONTROL/SALES This subcategory covers all time spent by PALS in regard to controlling seized assets including: receiving custody of seized assets, monitoring assets, preparing and delivering seizure documents, planning and coordinating sale activities, conducting sale, and completing necessary seizure and sale paperwork and related reports. Receipts are counted upon notification of a completed seizure by the RO. Dispositions are counted when property is disposed of, all seizure and sale paper work is completed and no further action is required. 153 PALS ACQUIRED PROPERTY This subcategory covers time spent by PALS controlling and disposing of property acquired by the IRS and preparing required paperwork. Receipts are counted upon notification of acquired property. If property is acquired through IRS sale, a receipt is counted as of the date of sale. Dispositions are counted when property is disposed of, all paper work is completed, and no further action is required. 154 PALS REDEMPTION SALES This subcategory covers time spent by PALS planning and conducting the sale of property redeemed by the IRS and preparing paperwork. Receipts are counted when a formal request is made for PALS assistance with a sale. Dispositions are counted when a sale is held, all paper work is completed, and no further action is required. 155 PALS REDEMPTION INVESTIGATION This subcategory covers time spent by PALS conducting redemption investigations prior to redemption by the IRS and preparing related paperwork. Receipts are counted when a request is received to conduct an investigation. Dispositions are counted when a determination is made and all paperwork is completed. 156 PALS JUDICIAL SALES This subcategory covers time spent by PALS planning and conducting court-ordered sales of property at the request of DOJ and preparing paperwork. Receipts are counted when a request is received from the DOJ for assistance. Dispositions are counted when a sale is conducted and all paperwork is completed. 157 PALS JUDICIAL APPRAISAL This subcategory covers time spent by PALS conducting an appraisal of property at the request of the DOJ and preparing related paperwork. Receipts are counted when a request is received from the DOJ for assistance. Dispositions are counted when an appraisal is done and all paperwork is completed. 158 PALS PRE-SEIZURE PLANNING This subcategory covers time spent by PALS for all pre-seizure work other than appraisals. Receipts are counted when requests are received. Dispositions are counted when the requested action(s) are taken. 116 SEIZURE - ICS HOURS and SEIZURE - ICS INVENTORY (CEASO) This time code covers actions taken by employees related to processing seizure and sale documents, except processing request for writs. The title of time code 116 covers the number of hours spent working ICS Non–Field Other Investigation (NF OI) seizure modules and the actual number of ICS NF OI seizure modules in inventory. This time code is further defined by five subcategory codes (161-165) under which time should be specifically reported by CEASO only. The hourly sum of subcategory codes 161 through 165 will equal the total reported to time code 116. 161 PRE-SEIZURE REVIEW This subcategory covers time spent by CEASO reviewing proposed seizure recommendations submitted by ROs for technical and legal accuracy and securing appropriate managerial approval. Receipts are counted when a proposed seizure package is received for review. Dispositions are counted when the seizure package is returned to the RO upon completion of all requested follow-up actions, or the seizure package is forwarded to the approving official. 162 SEIZURE PROCESSING This subcategory covers all time spent by CEASO after the seizure has been conducted in reviewing and processing seizure and sale documents submitted by ROs and PALS, monitoring case disposition, preparing required seizure reports, and taking other procedurally required closing actions, including preparation of Record 21 on personal property seizures. This time code should not be used for post-sale activities such as resolving surplus proceeds and intervening claims and issuing deeds on real property. Receipts are counted when a seizure control number is issued (no later than the end of the same business day). Dispositions are counted when the property has been bid-in or disposed of, all required closing documents on personal property seizures have been received and processed by CEASO, applicable documents have been forwarded to the Campus Accounting Branch, and proceeds and expenses have posted correctly. Note: Real property seizure cases should not remain open to monitor closing actions at the Campus, monitor the redemption period or await closing documentation. An NF OI with action code 163 should be opened for real property cases. On personal property cases, an NF OI with action code 187 can be used to monitor closing actions on the Campus. 163 DEED FOLLOW-UP/RECORD 21 This subcategory covers time spent by CEASO monitoring post-sale actions on real estate, checking on taxpayer right of redemption, preparing closing documents, issuing deeds, and finalizing Record 21 and all other closing documentation for real property seizures. An ICS NF OI module should be opened under this code when the ICS seizure module (162) is closed and post-sale actions are needed on real estate. Receipts are counted when sale documents for real estate seizures have been processed. Dispositions are counted when the deed has been issued or property is redeemed by the taxpayer and no further action is needed. 164 INTERVENING CLAIMS/SURPLUS PROCEEDS This subcategory covers time spent resolving intervening claims or surplus proceeds including notifying appropriate parties of any situations, reviewing and processing claims, preparing documents, and disbursing funds. Receipts are counted when seizure closing documents indicate intervening or surplus situation or a claim for proceeds is received. An ICS module should be opened under this code and the ICS seizure module (162) closed, if appropriate. Dispositions are counted when funds have been disbursed and no further action is necessary. 165 ACQUIRED PROPERTY This subcategory covers time spent by CEASO coordinating disposition of acquired property with PALS/RO, reviewing paperwork, and preparing necessary documents and reports. This time code should be used for property acquired through IRS seizure or through other actions specified in IRC 6335 or through other actions specified in IRC 7506. Receipts are counted when notified of property being acquired by the IRS. Dispositions are counted when acquired property has been disposed of and relevant paperwork completed. 117 TRUST FUND RECOVERY PENALTY (TFRP) / ADMINISTRATIVE TRANSFEREE ASSESSMENTS (CEASO) This time code includes all actions taken by employees related to the review of assertions of the Trust Fund Recovery Penalty (TFRP), Personal Liability for Excise Tax (PLET), coordination of resulting balance dues, processing of claims for refund/abatement, and the review and processing actions that are related to transferee assessments. This time code is further defined by six subcategory codes (171-176) under which time should be specifically reported. The sum of subcategory codes 171 through 176 will equal the total reported for time code 117. 171 TFRP PROCESSED This subcategory includes time spent processing TFRP and PLET assessment documents, making pre-assessment adjustments, and maintaining the Automated Trust Fund Recovery (ATFR) system. A separate ICS NF OI module should be opened for each assessment period. Receipts are counted when a TFRP or PLET assessment package is received. Receipts, under this code, are the number of individuals against whom recommendations for assertion of the penalty are received. Dispositions are counted when assertion is rejected (including those from Appeals) or Form 2749, Request for Trust Fund Recovery Penalty Assessment(s), is forwarded for assessment, and a Document Locator Number (DLN) is issued. 172 TFRP CLAIM FOR REFUND This subcategory covers time spent reviewing claims for refund, researching TFRP and PLET files, responding to claims, and preparing abatement documents or disallowance letters, as appropriate. Receipts are counted when a claim is received in CEASO. Dispositions are counted when a determination has been made and resulting actions have been taken. 173 TFRP ADJUSTMENT/OTHER This subcategory covers time spent processing post-assessment TFRP and PLET adjustment requests received from campus units, TAS, or other internal sources; and activities related to TFRP cases not specifically defined in any other time code. Receipts are counted when a request for adjustment is received. Dispositions are counted when an adjustment document has been prepared and forwarded. 174 TFRP FILES This subcategory covers time spent responding to requests from internal sources for case files, maintaining files, and coordinating records disposition with the Federal Records Center. Receipts are counted when a request for a file is received. Dispositions are counted when a file has been returned from the requestor and the case is re-filed or the requestor has been notified that the case file is not retrievable. 175 TRANSFEREE ASSESSMENT This subcategory covers time spent reviewing and processing requests for transferee assessment. Receipts are counted when a request for an assessment is received in CEASO. Dispositions are counted when the assessment file is sent to Exam or the decision is made not to assess. 176 TFRP APPEALS This subcategory covers time spent preparing TFRP and PLET assessment documents for referral to Appeals, monitoring cases sent to Appeals, and post-Appeals processing of TFRP cases returned from Appeals. Receipts are counted when a TFRP or PLET assessment package is received for referral to Appeals. Dispositions are counted when assertion is rejected or Form 2749, Request for Trust Fund Recovery Penalty Assessment(s), or Form 9494, Request for Assessment of Personal Liability of Excise Tax, is forwarded and assessment made. 118 FOIA/DISCLOSURE/TOTAL MISCELLANEOUS (CEASO) This time code covers all actions performed by employees which are not specifically covered by other operational time codes. This time code is further defined by sixteen subcategory codes (180-189, 230 through 235 and 280 and 281) under which time should be specifically reported by CEASO only. The sum of subcategory codes 180 through 189, 230 through 235, and 280 and 281 will equal the total reported to time code 118. 180 RESTITUTION 6201 This subcategory covers time spent handling Restitution Based Assessments (RBA) under IRC 6201(a)(4) which includes collecting information and reports from Criminal Investigation and Examination on the RBA and monitoring OIs to Field Collection to work such cases. Cases involving restitution ordered prior to August 15, 2010 are not part of this program and would be reported under time code 182. Also, monitoring of conditions of probation would be reported under time code 182. Receipts are counted when CEASO is notified of Restitution Based Assessment(s) on a taxpayer and a NFOI is opened. Dispositions are counted upon notification that the RBA is collected, settled, CSED expired or it has been determined that there is no future collection potential. 181 CRIMINAL INVESTIGATION (CI) CONTROL This subcategory covers time spent balancing civil and criminal activities on collection cases including monitoring cases with Criminal Investigation (CI) involvement and coordinating activities between ROs and CI. Receipts are counted when an inquiry is received from CI asking about open collection actions or there is a TC 914 on some or all modules on IDRS. Dispositions are counted when a responding memo has been sent to CI, the Bal Due case has been transferred to CCP or the TC 914 has been reversed. 182 PROBATION This subcategory covers time spent monitoring criminal judgments for restitution ordered prior to August 15, 2010 (pre-IRC 6201(a)(4)) and instituting actions to address violations of the terms of probation. Receipts are counted when CEASO is notified that a court order for restitution dated prior to August 15, 2010 has been received and/or terms of probation ordered which include actions to be monitored by CEASO. Dispositions are counted when the terms of probation are completed, when CEASO notifies CI that the terms have not been met or when CEASO is notified that monitoring is no longer required by reversal of transaction code 910 on ENMOD. 183 DISCLOSURE/FOIA This subcategory includes time spent processing requests for information under FOIA and coordinating activities with the Disclosure Office. Receipts are counted when a FOIA or disclosure request is received for which research and sanitizing is required. If only acting as a conduit of the request, receipt does not need to be counted. Time, however, should still be reported under this subcategory. Dispositions are counted when necessary actions related to the FOIA or disclosure request are completed. 184 COLLATERAL This subcategory covers time spent reviewing and processing request for collateral agreements, monitoring compliance with the agreements, and instigating actions to dispose of collateral. Receipts are counted when a proposed collateral agreement is received. Dispositions are counted when a collateral agreement is disposed of or a request for a collateral agreement is denied. 185 CLAIMS - OTHER This subcategory covers time spent processing and reviewing non–TFRP claims for refund or abatement, including interest abatement and wrongful levy claims. Receipts are counted when a claim is received. Dispositions are counted when a claim is resolved by approval or denial and the claimant has been notified. 186 JEOPARDY This subcategory covers all time spent coordinating activities between ROs, approving officials, and Counsel in jeopardy situations. This includes assisting with making jeopardy assessments and issuing jeopardy levies. This time code is also to be used for CEASO work coordinating activities involving termination assessments. Receipts are counted when notified of jeopardy situation. Dispositions are counted when the assessment file is sent to Examination, levy is approved, or decision is made not to pursue the case. 187 MISCELLANEOUS This subcategory covers time spent on activities related to all other cases not specifically defined in other time codes. Receipts are counted when the case is opened on ICS. Dispositions are counted when the case is closed on ICS. 188 CAPTIVE INSURANCE PROGRAM This subcategory covers time spent on activities related to processing elections filed by controlled foreign corporations to be taxed as a domestic corporation. Elections must be filed by the due date of the return, and are effective for that tax year. Receipts are counted when the election is received. Dispositions are counted when the determination is made regarding the election and no further action is needed. 189 INTERNATIONAL—OTHER This subcategory covers time spent controlling all International cases such as Foreign Investment Real Property Tax Act (FIRPTA), Federal Excise Tax program, exit tax, and any other miscellaneous International issues other than Captive Insurance that are not covered elsewhere. Receipts are counted when the request is received. Dispositions will be counted when the requested action(s) are taken. 230 CAP Lien Related Certificates This subcategory covers time spent processing and reviewing CAP Appeals received from Lien Related Certificates Denials. The NFOI 230 is opened once a CAP Appeals is received and closed the NFOI 141, 142, 143 or 149, whichever NFOI is applicable. Receipts are counted when a CAP Appeal is received. Dispositions are counted when all related CAP actions are completed, and the taxpayer has been notified. Note: This time code replaces use of time code 187 and/or opening a new 141, 142, 143 or 149 OI when working CAP received from a Lien Related Certificate Denial. 231 SFAR (IA) This subcategory covers activities of CEASO employees related to monitoring payments and compliance of Subordination to Factoring Agreements. The NFOI 231 is opened once the subordination is approved and the NFOI 142 is closed. Receipts are counted once the subordination to factoring is approved. Dispositions are counted when the subordination period ends or is terminated. Note: This time code replaces use of 148, Lien Priority when monitoring payments and compliance Subordination to Factoring Agreements. 232 TE IDRS INPUTS This subcategory is informational only and covers time spent on tax examiner activities related to Advisory IDRS transaction input requests received from advisors. Tax examiners should not open NFOIs under this time code as this will create a CTRS error. Note: This time code replaces TE use of 187 Miscellaneous, 611 Administrative Time or any other time codes TEs previously used for this activity. 233 PRE-ENFORCEMENT CONSULT This subcategory covers time spent by CEASO advisors consulting with ROs and RO managers planning before managerial approval has been secured on F13719. Receipts are counted when discussing pre-seizure planning. Dispositions are counted upon receipt of an approved F13719 or the determination that seizure will not be pursued or not the next appropriate action. Note: This time code replaces use of 122 Oral Opinion, or 187 Miscellaneous for this activity. 234 NFOI Litigation Support This time code covers time spent by CEASO Advisors and Tax Examiners responding to Department of Justice requests for information, securing documents, or engaging in discussions with Counsel or DOJ for unassigned litigation cases. Receipts are counted when a request is made. Dispositions are counted when actions relevant to the request have been completed. 235 NFOI CEASO Technical Support This time code covers time spent by CEASO employees in support of Collection Programs on assigned casework. This includes, but not limited to, researching and processing Form 4844 terminal inputs, resolving unpostables, preparing and monitoring abatement/adjustment documents. Receipts are counted when the NFOI is opened on ICS. Dispositions are counted when the NFOI is closed on ICS. 280 Passport Check This subcategory covers all time spent by CEASO employees researching passport status in the Department of State database and communicating findings with the requesting RO. Receipts are counted when the request for the passport status check is received by the RO. Dispositions are counted when the requested action is taken. 281 Passport Revocation This subcategory covers all time by CEASO employees reviewing revocation request from ROs. This subcategory also includes time spent conducting a post-analysis after issuance of L6152 and time spent monitoring the revocation recommendation thru the Director, Field Collection, and Collection Policy. Receipts are counted when the RO submits a revocation recommendation package. Dispositions are counted when the Advisor is notified the revocation request has been referred to the Department of State or when it is determined referral to the Department of State is not warranted. 119 TOTAL DECEDENT (CEASO) This time code covers all actions taken by employees related to processing and monitoring decedent cases. This time code is further defined by two subcategory codes (198-199). The sum of subcategory codes 198 through 199 will equal the total reported to time code 119. 198 DECEDENT ESTATE This subcategory covers time spent processing decedent cases which includes preparing proof of claims, monitoring disposition of assets, and initiating actions to address non–compliance. Receipts are counted upon notification of a decedent estate. Dispositions are counted when the estate is closed or the decision is made not to pursue collection. 199 EXTENSION OF TIME TO PAY/Form 4768 This subcategory covers time spent reviewing and processing Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, requests and pursuing collection actions if the request is denied. Receipts are counted when Form 4768, is received. Dispositions are counted when the request is approved or issues causing denial are resolved. 120 CDP RELATED OICs (Field Collection and Field SCOIC Specialist) This time code covers all actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise, in conjunction with a Collection Due Process (CDP). This includes receiving offers, compiling case files, requesting data and conducting offer investigations. Note: The time spent completing Form 657, Offer in Compromise-Revenue Officer Report, and forwarding the offer to COIC for processing should not be reported to time code 120. Area offices not involved in the offer program should only report time under this code if: It relates to an Appeals Referral Investigation relating to an offer submitted to Appeals during the CDP hearing process, or Another Investigation from a OIC Group investigating an offer submitted during the CDP hearing process The case code on ICS should only be updated to 120 by an offer group upon receipt of the offer file for investigation after the processability determination has been made. The receiving manager of the offer updates the sub code. Note: An offer investigated during a CDP will not be forwarded to the IAR since the offer will not be rejected by the field OIC group. Therefore, IAR time should not be reported under this number. Also, this time code is not valid for clerical employees. 200 SERIES (Collection) Direct time codes in the 200 series include all TDI (Del Ret) time and activity. 201 TAXPAYER DELINQUENCY INVESTIGATION (TDI) This time code covers all actions taken by employees working and disposing of TDIs and delinquent return OIs generated within the Area. OIs received from the local CEASO and SCI functions are considered within an Area. Note: Field Collection employees charge time directly to the case on ICS. Hours charged to a TDI case systemically roll into 201. Listed are the types of activities, not all inclusive, that should be reported under this time code when working TDIs and intra-area delinquent return OIs. Time Code 201 TAXPAYER DELINQUENCY INVESTIGATION (TDI) Examples Analyzing TDIs and developing a plan of action. Consulting with the manager on a case for a period of more than 15 minutes. Note: Collection consultations are non–evaluative in nature and are not included in managerial performance appraisals. Therefore, time will be charged to the case, not time code 611 Administrative. Locating and contacting taxpayers, including all TDI related travel. Interviewing taxpayers and examining records to determine tax liability. Researching IDRS, Information Returns Program (IRP), taxpayer records, etc. in order to determine income for examination referral(s). Documenting ICS or case histories. Determining status of filing requirements; i.e. securing delinquent and current returns. Securing/determining wage information in order to request IRC 6020(b) assessment(s). Securing sufficient IRP data on High Income Non–Filers (HINF) to make a Substitute for Return (SFR) referral. Determining penalties due on returns. Securing payment of the tax liability or an Installment Agreement, as appropriate. Initiating courtesy investigations. Recommending potential fraud cases to the Criminal Investigation function. Discussing a specific case, or case actions with managers, except during a performance review. Note: Time spent by the employee during a managerial performance review of inventory, is reported under time code 611 Administrative. Working on Backup Withholding (BWH) activities which generated a TDI taxpayer contact. Issuing summonses related to delinquent investigations and taking appropriate follow up actions. 202 UNASSIGNED DELINQUENT RETURN WORK (Field Collection and SCI) This time code covers all actions taken by employees working and disposing of unassigned delinquent return work, such as delinquent notices (including those generated by the ACS call sites), time spent working with TAC taxpayers and handling incoming telephone calls on open ACS delinquent return accounts, when these activities are not part of a formal detail. Also captured under this time code is the time spent by ROs assisting revenue agents with cases that are assigned to SB/SE. However, this time code does not apply to Collection Strategy Abusive Tax Avoidance Transactions (ATAT) cases, as any work performed should be reported to the appropriate ATAT Collection Strategy time code. The activities covered under time code 201 apply here as well, with the distinguishing characteristic that the time charged to 202 represents situations where there is no account presently assigned to Field Collection. 204 INTER-AREA DELINQUENT RETURN OTHER INVESTIGATION (OI) (Field Collection) This time code is for time spent by employees while working OI(s) on delinquent return cases received from outside the area (inter-area). Activities listed under time code 201, when performed on an OI, are to be charged to this time code. In order to properly account for time, it is necessary that the case is sub coded as 204. This time code excludes time spent initiating inter-area courtesy investigations, or working OIs generated within the area (intra-area). Those actions should be reported under time code 201, or directly to the assigned case. 300 SERIES (Collection) Direct time codes in the 300 series include local Compliance Initiative Programs (CIP), local Outreach Programs, ATAT Collection Strategy cases, Appeals, Mutual Collection Assistance Request (MCAR), and Solution Saturday activities. The 300 series time codes are also reserved in CEASO and SCI and represent various programs being monitored by those functions. 301 - 303 COMPLIANCE INITIATIVE PROGRAMS (CIP) (Collection) This time code series covers all time spent by employees developing and working Compliance Initiative Programs (CIPs) as well as disposing of leads. CIPs are defined as enforcement activities involving contact with specific taxpayers within a group, using either internal or external data to identify potential areas of non–compliance. The term CIP refers to activities formerly categorized as Return Compliance Programs (RCP), Information Gathering Projects (IGP), Compliance 2000 Projects, etc. The group manager must advise the WAS of the new outreach program so they can include it in the CTRS program for the specific group/territory utilizing these codes. The local CIP time codes are territory specific and may vary from territory to territory within an area. Additionally, the codes will vary between areas. Time codes 301-303 are also reserved for special projects to be identified and used by CEASO, and PALS, as needed. Definitions will be provided as the use of the codes is implemented. 305 - 308 LOCAL OUTREACH Local outreach hours reported under these time codes are limited to activities that directly support and relate to Collection activities within an area or territory (i.e., speeches and workshops for practitioners regarding the OIC program). Each territory or area office will assign a specific time code to each type of outreach activity. The codes assigned may vary from territory to territory within an area and from area office to area office. The group manager must advise the WAS of the new outreach program so they can include it in the CTRS program for the specific group/territory utilizing these codes. Time spent working on the E-File Program should be reported to local outreach time code 308. Employees who spend time conducting Electronic Return Originator (ERO) monitoring visits, including any travel time, should charge time to 308. However, the 308 time code is not intended for employees who use E-File for personal reasons. Note: Employees who report to the TAC office to assist with E-File would report time to Detail TAC. Time codes 305 and 306 are also used by CEASO and PALS for special projects to be identified as needed by CEASO, and PALS. Definitions for two identified outreach projects are provided below. Definitions for other time codes will be provided as the use of the codes is implemented. 309 - 339 ATAT COLLECTION STRATEGY ABUSIVE TAX AVOIDANCE TRANSACTIONS (Field Collection only) This time code series covers all time and activity spent by Field Collection employees in the receipt and disposal of ATAT Collection Strategy Abusive Tax Avoidance Transactions cases. ATAT cases may include those that a Collection RO works in coordination with an Examination revenue agent. The ATAT case must have a corresponding ICS sub code assigned to it for time and inventory activity to be captured. The designation of numbers and titles for the initiatives will be determined throughout the course of the year by the ATAT program staff, dependent on what is being nationally monitored during any point in time. 309 ABUSIVE TAX AVOIDANCE TRANSACTIONS (ATAT) (Field Collection) This time code is for time spent by employees while working Collection ATAT work not defined by codes 310 through 324. 310 VOLUNTARY DISCLOSURE This time code is for time spent by employees while working Voluntary Disclosure Practice pre-assessment referrals from Examination - for a collection determination and taxpayer agreement. Also used for balance due cases from Voluntary Disclosure Practice assessments - Exam Project Codes 0997 and 1140. 311 OFFSHORE VOLUNTARY DISCLOSURE INITIATIVE/PROGRAM (OVDI/OVDP) This time code is for time spent by employees while working Collection ATAT work related to OVDI applicants. This initiative is also referred to as the Offshore Voluntary Disclosure Program (OVDP). 312 INTERMEDIARY TRANSACTIONS (Field Collection only) This time code is for time spent by employees while working assigned Large Business and International (LB&I) Examination requests for Collection assistance or audit assessments for taxpayer entities participating in an intermediary Transaction Tax Shelter, including any transferee assessments resulting from audit assessments. This tax shelter is defined in Notices 2001-16 and 2008-111, Intermediary Transactions Tax Shelter. 313 PROMOTER/PREPARER (Field Collection only) This time code is for time spent by employees while working all promoter investigations assigned as balance dues, delinquent returns, or Compliance Initiative Program (CIP). 314 SON OF BOSS, NOTICE 2000-44 (Field Collection only) This time code is for time spent by employees while working all Collection work related to taxpayers identified under Notice 2000-44, Loss Deductions, Disallowance of: Artificial Losses: Abusive Tax Shelters: Partnerships: Basis. The type of transaction, or series of transactions referred to as the "Son of Boss" transaction is a "listed" transaction outlined in Notice 2000-44. 315 DIGIT ASSETS This time code is for time spent by employees while working Collection ATAT cases resulting from examinations of virtual currency transactions and referrals from Exam related to virtual currency transactions. This encompasses audit assessments with Virtual Currency Exam project codes as well as audit assessments involving complex virtual currency issues with other Exam project codes. 319 FRIVOLOUS REFUND SCHEMES (Field Collection only) This time code is for time spent by employees while working Collection ATAT cases related to the recovery of fraudulent refunds where the taxpayer(s) claimed false withholding and other refundable credits on their tax return. 321 IRC 6707A PENALTY ASSESSMENT (Field Collection only) This time code is for time spent by employees while working all IRC 6707A penalty assessment cases. IRC 6707A penalty assessment can be identified by MFT code 55, TC 240, reference number 648 for individuals and MFT code 13, TC 240 reference number 648 for all other cases. 322 FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)(Field Collection only) This time code is for time spent by employees while working Collection ATAT cases identified with Foreign Account Tax Compliance Act (FATCA) information reported by Foreign Financial Institutions (FFIs) on Form 8966 and by taxpayers who file Form 8938. This encompasses working collection inventory in which FATCA data is utilized to identify work with high collection potential as well as collection inventory resulting from audit assessments with FATCA Exam project codes. 323 ATAT ESTATE AND GIFT (Field Collection only) This time code is for time spent by employees while working all cases identified as Estate and Gift tax accounts. 324 Captive Insurance Abusive Scheme (Field Collection only) This time code is for time spent working Field Collection ATAT cases that were examined and assessed because the taxpayer promoted or participated in the Captive Insurance Abusive Scheme. These include civil penalty assessments with Penalty Reference Number 628, or tax and penalty assessments with Exam Project Code 1138. Also cases where a Promoter Investigation (CIP) initiated by Examination is referred to ATAT Collection for a Captive Insurance Promoter investigation should be charged to time code 324. 316, 317, 318, 320 AND 325 through 339 ATAT COLLECTION STRATEGY (Field Collection only) Time codes 316, 317, 318, 320, and 325 through 339 ATAT Collection Strategy have been reserved for future use and should not be used until directed. 360 APPEALS (Field Collection only) This time code covers all time and activity spent by employees while working Collection Due Process (CDP) Appeals cases; Appeals Referral Investigations (ARI); work-related Department of Justice (DOJ) activities; and time spent serving subpoenas/summonses for Appeals, DOJ, and/or Area Counsel on unassigned cases. All Field Collection Area employees with assigned cases, including those in OIC groups, will charge time directly to their assigned cases. If a RO is detailed to DOJ, time is reported to Detail Out to Other. 361 MUTUAL COLLECTION ASSISTANCE REQUESTS (MCAR) (Field Collection only) This time code covers all actions taken by Collection employees working on and disposing of Mutual Collection Assistance Requests (MCAR), CIPs and OIs. Treaties between five MCAR countries (Canada, Denmark, France, Sweden and The Netherlands) and the United States of America have broad provisions for assistance in the collection of tax debts. The United States will collect taxes specified by the treaty countries (incoming referrals) and the treaty countries will collect certain taxes for us (outgoing referrals). The type of tax to be collected for incoming referrals is specified in the respective treaty. This time code will be used for outgoing referrals once our request to the treaty partner for collection assistance becomes a CIP or OI. This time code will not be used if the case is in active status (STAT 26). When the RO has completed investigation of domestic assets and closes the bal due out of STAT 26, an OI can be opened with sub code 361. 362 SOLUTION SATURDAY (Collection) This time code covers time spent by Collection employees meeting with taxpayers during planned Solution Saturday or similar events such as Open House meetings. Time spent working notices received or cases created as a result of the Solution Saturday contact is also reported to this time code. 400 SERIES (Collection) Non–direct time codes 401 through 404 are used to record time expended by employees on Collateral Duties, Automated Data Program (ADP) Support, ICS/ENTITY Support, and Coordinator Duties. Also included in the 400 series are time codes and corresponding subcategory codes specific to CEASO only (406, 411, and 412). 401 COLLATERAL DUTIES (Collection) This time code includes time spent by all employees when performing collateral duties, such as Equal Employment Opportunity (EEO) and National Treasury Employees Union (NTEU) activities. NTEU activities include the duties of full and part-time union officials, and union stewards. Activities of RO Technical Council, EEO coordinators, counselors and investigators are reported to this time code. Note: Full-time union stewards should only report hours to 611 Administrative when: specifically asked by management to attend a group meeting in a non–union capacity; inputting time on either SETR or ICS; reading IRS non–union e-mail; or recording break time. However, SETR union official/bank time reporting requirements remain the same in accordance with Article 9 of the National Agreement. Note: When attending union steward training, the employee will report time to 605 All Other Training. 402 AUTOMATED DATA PROGRAM (ADP) SUPPORT (Collection) This time code includes time spent by all employees when performing automation support duties, reporting/working computer issues with IT (Helpdesk) for non–related ICS or ENTITY systems. Time Code 402 AUTOMATED DATA PROGRAM (ADP) SUPPORT (Collection) Examples Identifying, reporting, and resolving automation problems Assisting in system rollouts. Receiving system upgrades. Encrypting/decrypting files. EDE or Symantec installation. Backing up laptop files. Ordering or installing software or hardware. Secure Messaging issues. IMPORTANT! When computer system(s) are down and the employee is unable to perform normal automation activities, the employee should report downtime to time code 623 Computer Downtime in addition to appropriate program codes specifying the type of work performed during the downtime. See definition for time code 623 later in this exhibit. 403 ICS/ENTITY SUPPORT (Collection) This time code is utilized by all employees specifically for ICS or ENTITY related issues only. Examples of support activities include, but are not limited to: identifying, reporting, and resolving either ICS or ENTITY problems; issues regarding ICS templates; downloading ICS transmittals that force the user to log off system; or working with the help desk during ENTITY system lock-out. IMPORTANT! When ICS or ENTITY is down and the employee is unable to perform normal ICS or ENTITY activities, the employee should report downtime to time code 623 Computer Downtime in addition to appropriate program codes specifying the type of work performed during the downtime. See definition for time code 623 later in this exhibit. Do not report Computer Downtime to time code 403. 404 COORDINATOR DUTIES (Collection) This time code includes time spent by all non–managerial employees who are assigned duties outside of their official duties. Time Code 404 COORDINATOR DUTIES (Collection) Examples Combined Federal Campaign (CFC) Savings Bonds Coordinator Survey Coordinator 406 INDEPENDENT ADMINISTRATIVE REVIEWER (IAR) (CEASO only) This informational time code includes time spent by the Independent Reviewers who review rejected Offer-in-Compromise and Installment agreement cases. In addition to recording time to this time code, employees should also record time to time code 101 or 106. This time code is further defined by two subcategory codes (411-412) under which time should be specifically reported. The sum of subcategory codes 411 through 412 will total the time reported under time code 406. 411 INDEPENDENT REVIEWER OIC This subcategory covers time spent by IAR reviewing proposed rejected or returned OIC cases, processing files, and monitoring corrective actions, if needed. An ICS module should be opened regardless of anticipated duration for working the case. Receipts are counted when an OIC file is received for review. Dispositions are counted when the review is completed and the file is returned to the appropriate office. 412 INDEPENDENT REVIEWER IA This subcategory covers time spent by IAR reviewing proposed rejected Installment Agreements, processing files, and monitoring corrective actions, if needed. An ICS module should be opened regardless of anticipated duration for working the case. Receipts are counted when an IA is received for review. Dispositions are counted when the review is completed and the file is returned to the originator. 500 SERIES - SUPPORT (Collection) Direct time codes in the 500 series are available to Field Collection clerical employees and CEASO, SCI and PALS employees. 502 ANALYSIS/PERFECTION (Field Collection and CEASO) This time code covers all time spent by employees in performance of duties including, but not limited to, the following: Time Code 502 ANALYSIS/PERFECTION Examples Analyzing and perfecting of input documents excluding payment input documents for CEASO employees. Inputting of payment postings and/or credit transfers into IDRS. Coding and editing of adjustment documents such as Form 3870, Request for Adjustment, etc. Performing research necessary to complete payment and credit transfer requests. Activities related to casework assigned in the group. Reviewing and perfecting information or certified transcript requests and performing all necessary follow-up actions. Performing miscellaneous duties as assigned. Note: CEASO examiners should report hours under the time code for the type of case worked. 504 FILES MAINTENANCE (Field Collection and CEASO) This time code covers all time spent by employees maintaining group files/folders, e-mail, and computer files and folders. This also includes filing IRM transmittals and documents. CEASO employees will continue to use this code for maintaining specific files addressed in IRM 5.4, Case Processing, and for processing closed files requests. Maintenance of other files will be reported under the designated time code, e.g., Trust Fund Recovery Penalty files sub category 175 ( which rolls into time code 117) for CEASO employees. 505 CLERICAL (Collection) This time code covers all time spent by clerical employees (all Business Units) in support of Collection programs or assigned casework Time Code 505 CLERICAL (Collection) Examples Typing letters, forms, documents, etc Closing cases Researching IDRS case for other than payment posting and/or credit transfer Performing miscellaneous duties as assigned, such as monitoring cases awaiting confirmation or other cases for follow-ups Determining the appropriate TSIGN via use of zip codes Performing sample selection for post reviews Loading Proof of Claims data on Automated Insolvency System (AIS) Note: Field Collection Para-Professional/Professional employees performing these duties in a support capacity of Collection programs will report their time to time code 611 Administrative Processing Form 3244 Payment Posting Voucher or Form 795, Daily Report of Collection Activity, without returns and/or remittances, including such items as: Reviewing documents for accuracy and completeness, and returning incomplete or inaccurate documents to the initiator Routing documents to the appropriate function Processing of payments and preparation of vouchers 600 SERIES (Collection) Overhead time codes in the 600 series include 601 through 613 Training, Administrative, Management, and Leave. Hours reported to overhead time codes 601 through 613 are included in total available hours. Note: Time code 614 Management Direct Case, is direct time. Informational time codes in the 600 series are 619-624 for detailed in/out, field time, Flexi-place, and computer downtime. Hours reported to these time codes are not included in Overhead totals. 601 - 605 TRAINING (Collection) Time codes 601-605 include a breakout for various training events and responsibilities. 601 CONTINUING PROFESSIONAL EDUCATION (CPE) This time code covers time spent by either students or instructors during CPE, which include: planning, coordinating, preparing, scheduling, conducting, teaching, or attending formal CPE, and any travel related to training. This also includes any required preliminary CPE activities such as: CPE course development, lesson preparation, Instructor train-the-trainer designated for CPE, securing documents, research, reading, etc., to ensure readiness for CPE. Any training topic or event designated as CPE or specifically for CPE, is to be reported to 601 CPE, regardless of the method of delivery or the type of activity. 602 RO/CEASO, PALS, and SCI PHASE (UNIT X) TRAINING This time code covers time spent by non–managerial students attending RO/CEASO, PALS, and SCI Phase Unit X ("X" being a variable number in the class title) training classes, performing duties and assignments, and any travel related to the class. RO/CEASO, PALS, and SCI Phase (Unit X) training includes Units 1, 2, and 3 for new hire ROs, and advanced and/or technical training Units 4, 5, and 6 for ROs and advisors in the CEASO, PALS, and SCI functions. Note: Instructors who spend time in workshops reviewing RO/CEASO, PALS, and SCI Phase (Unit X) class material, in train-the-trainer sessions for RO/CEASO, PALS, and SCI Phase (Unit X) training, conducting lesson preparation, course development, or teaching RO/CEASO, PALS, and SCI Phase (Unit X) training will report time to 604 Instructor Assignment. 603 ON-THE-JOB INSTRUCTOR (OJI) ASSIGNMENT This time code covers time spent by On-the-Job Instructors (OJIs) providing instruction/training to trainees, including scheduled workshops or impromptu on-the-job training, and any travel related to training. OJI assignments also include activities by the OJI such as documenting development guides, lesson preparation, preparing handouts, planning, coordinating, holding, and providing training for trainees. Note: OJI will charge time to their official group of record or where they are listed as a bag carrying RO. 604 INSTRUCTOR ASSIGNMENT This time code covers time spent by Instructors involved in any training event as an Instructor, with the exception of OJIs or CPE Instructors. It includes attending train-the-trainer sessions, course development, giving procedural instructions during a group meeting, lesson preparatory sessions, Instructor meetings or conference calls to discuss agenda topics, making agenda assignments, or any other activity required for the training being taught. It also includes all time spent by the Instructor planning, coordinating, scheduling, and teaching a training event (with the exception of on-the-job instruction and CPE instruction) and any travel related to the training event. Note: CPE Instructors will report all Instructor related time, activity, and travel to 601 CPE. On-the-job Instructors (OJI) will report all Instructor related time, activity, and travel to 603 OJI Assignment. 605 ALL OTHER TRAINING This time code covers time spent by students attending miscellaneous training sessions, that are neither CPE, RO/CEASO, PALS, and SCI Phase (Unit X) training of any kind, nor OJI assignments. Trainees attending OJI workshops or impromptu on-the-job training workshops given by OJIs will report time to this time code. Also included are procedural instructions received within the structure of a group meeting, self instructional courses, course development, correspondence courses, mandatory briefings such as Information Systems Security, Manager's Roles in Information Protection and Disclosure, UNAX (Unauthorized Access), Notification and Federal Employee Anti-discrimination and Retaliation Act (No FEAR) (every two years), Prevention of Sexual Harassment (POSH) (every two years), and Information Protection, Disclosure and UNAX for employees, and any travel related to training. Note: The instructor who delivers any of the training listed above will report hours for any instructor related activities to 604 Instructor Assignment. Employees taking the Employee Survey will report hours to 611 Administrative. The Employee Survey is not a mandatory briefing. Non–IRS training events such as CPR, Defibrillator, etc. that are attended during work hours are reported to time code 611 Administrative. Union steward training attended by a union steward is reported to time code 605 All Other Training. Shown below are three quick reference tables on How to Report Training for various scenarios and the appropriate time code for each. If you are an Instructor: AND THE TRAINING EVENT IS: THEN REPORT HOURS TO TIME CODE: CPE 601 CPE CPE Train-the-Trainer 601 CPE OJI Train-the-Trainer 603 OJI Train-the-Trainer (not for CPE or OJI) 604 Instructor Assignment RO/CEASO, PALS, and SCI Phase (Unit X) 604 Instructor Assignment Training that is NOT CPE or OJI 604 Instructor Assignment If you are the On-the-Job Instructor: AND THE TRAINING EVENT IS: THEN REPORT HOURS TO TIME CODE: Documentation of new trainees' development guides 603 OJI Impromptu on-the-job training for new trainees 603 OJI Scheduled workshop for new trainees 603 OJI Train-the-Trainer 603 OJI Training that is NOT OJI-related 601 CPE; 602 RO/CEASO, PALS, and SCI Phase (Unit X); or 604 Instructor Assignment; or 605 All Other Training, as appropriate If you are the Student: AND THE TRAINING EVENT IS: THEN REPORT HOURS TO TIME CODE: CPE 601 CPE Impromptu on-the-job training for new trainees 605 All Other Training Front Line Readiness Program (FLRP) 605 All Other Training Scheduled workshop given by OJI 605 All Other Training Mandatory briefings or recertification training 605 All Other Training Procedural training during a group meeting 605 All Other Training Self-instructional courses, correspondence courses, or online self-developmental courses 605 All Other Training Union Steward Training 605 All Other Training RO/CEASO, PALS, and SCI Phase (Unit X) Training 602 RO/CEASO, PALS, and SCI Phase (Unit X) RO/CEASO, PALS, and SCI Phase (Unit X) Training (Managers Only) 605 All Other Training Training that is NOT CPE, RO/CEASO, PALS, and SCI Phase (Unit X) 605 All Other Training 610 MANAGEMENT (Collection) This time code covers time spent by managers, acting managers, management officials, and Front Line Readiness Program (FLRP) trainees when performing management activities not related to specific taxpayer cases. See definition for time code 614 Management Direct Case, for reporting managerial time spent directly on taxpayer cases. The following are some examples of appropriate usage for time code 610: Time Code 610 MANAGEMENT (Collection) Examples Time spent performing the duties of a Commissioner's representative. Note: Bargaining unit employees assuming Commissioner's representative duties, but are not on detail in a management position, must report their time under 611 Administrative. Any other activities performed by a management official that are not related to direct case activity, including but not limited to, SETR, Concur, e-mail and other administrative activities. Travel time for management purposes within daily work hours. Time spent in the performance of FedState or area representative duties are to be reported under this time code. 611 ADMINISTRATIVE (Collection) This time code covers time spent by non–managerial employees, on administrative tasks. Note: Refer to Exhibit 5.2.1-1, Collection Operational Time Codes Index (Alphabetical Listing), for other activities that should be charged to time code 611 Administrative. Time Code 611 ADMINISTRATIVE (Collection) Examples Attending meetings (including 7114), including union meetings. Attending one retirement seminar on official time. Additional retirement seminars attended by the employee are to be charged to employee's annual leave, credit, or comp hours. Travel time for administrative meetings within daily work hours. Filing, reading, or disseminating manual transmittals, user guides, and other policy documents. Note: Field Collection group secretaries report time under time code 504 Files Maintenance, for these activities. Preparing travel vouchers. Flu Shots Time spent by an employee involved in managerial performance reviews annual and mid-year appraisals. Note: Managers performing the case reviews report time under time code 614, Management Direct Case. Time spent by employee during an employee audit and/or completing background investigations. Participating in the Employee Engagement Survey and completing Combined Federal Campaign (CFC) forms. Performing time reporting duties such as processing Collection Time Reporting System (CTRS), ENTITY Hours Verification, processing ENTITY Group End of Month (EOM) reports, or reporting time and activity using ICS, Non–case related e-mail and internet research activity. Bargaining unit employees assuming Commissioner's Representative duties who are not on official detail in a management position, must report their time under this time code. Time spent by clerical employees performing non–case related tasks such as answering telephones as a receptionist, general typing (forms and other documents), timekeeping, shredding, checking emails, checking IRS websites, assisting other secretaries, ordering supplies, reading IRS memoranda and other documents. Time spent in non–IRS training sessions such as CPR, Defibrillator, etc. that are given during work hours. Time spent by employees traveling to and/or attending government job interviews. BEARS Annual Recertification Time spent on clerical/secretarial activities within the SCI function is also reported under 611 Administrative: Time spent by employees preparing for a government shutdown (i.e. setting an Out-Of-Office message; turning in computer; etc.) 613 LEAVE Annual, sick, administrative, and leave for Time Off Awards (TOA) are included in 613 Leave. Time Code 613 LEAVE Examples Inclement weather Blood donation Voting in certain locations Jury duty Appearing in civil court as a witness Military leave Furlough with pay Paid suspensions And other types of office closings Field Collection Area employees are required to capture administrative leave under time code 770 Administrative Leave. CEASO, PALS, and SCI employees are required to capture administrative leave under time code 613 Leave. Leave for Workers' Compensation related injuries should be charged as Administrative Leave for 45 days. If the employee does not return to work, charge employee's time as sick or annual leave. If the employee has no leave, the time should be reported to time code 740 LWOP. Do not include LWOP, AWOL, compensatory time, credit hours used, or holidays in this time code. There are certain types of leave that are considered a holiday for timekeeping purposes and should not be reported to time codes 613 or 770. Executive Orders granting a day off, such as December 26, are considered holiday time and should be charged to time code 750 Holiday. Note: ICS and ENTITY track various types of leave (i.e., LWOP, Furlough (with or without pay), Holidays, Credit Hours, Religious Comp, etc.) using informational time codes other than 613. Once the data goes through the CTRS interface program, it falls into the proper operational time code. These specific time codes are listed at the end of this exhibit. Reporting time to these time codes on ICS enables GMs to track hours expended in these categories. Note: There is no time code for AWOL, therefore employees/managers must EOD with zero (0) for the day(s) that the employees were on AWOL. AWOL reduces the number of hours expected for an employee. Therefore the manager/secretary must be aware of the time verification process to ensure that the employee's time is correct for the reporting period. Note: Government shutdown time is charged to time code 613 LEAVE for CEASO and SCI employees who have been furloughed. The Government Employee Fair Treatment Act of 2019 (P.L. 116-1) mandates retroactive pay for furloughed or essential workers once the government reopens. No time is reported if the employee is on leave without pay, unpaid furlough, or unpaid suspension. Holiday time should be charged to 613 LEAVE for furloughed CEASO and SCI employees. Employees who work during a government shutdown should report time as normal. 614 MANAGEMENT DIRECT CASE (Collection) Managers and acting managers use this time code for all activities directly related to taxpayer cases. Time Code 614 MANAGEMENT DIRECT CASE (Collection) Examples Pre-assignment case review and case surveys. Manager's Embedded Quality case review and meetings. Meeting/discussing/consulting on cases with ROs, offer in compromise technicians and other appropriate staff. Meeting/discussing case with other IRS representatives (i.e., Appeals officer, Criminal Investigation, etc.) and other government or third party representatives. Meeting/discussing cases with taxpayers and/or their representatives. Field visits. Note: Field Collection Group Managers report time spent in the field to 621 Field Time. However, time spent on a field visit is reported to 614 for CEASO, PALS and SCI. Office visits with ROs and taxpayers. Approvals/disapprovals of cases and any other post-closing reviews. Researching issues on assigned taxpayer cases (i.e., IDRS, IRM, IRC, etc.). Time spent by on-the-job instructors performing managerial duties, such as documenting case files or performing case reviews should be recorded under this time code. Time spent by trainees in the Front Line Readiness Program (FLRP) reviewing cases. INFORMATIONAL TIME CODES (Collection) Informational time codes are available to capture time spent by employees performing official duties while in the field or while working at an approved Flexi-place location. Also, included is a time code for capturing the hours that computers or computer systems are offline and a time code for capturing the hours spent working Identity Theft. While these codes are for informational purposes only, they are no less important since they indicate how program goals are met. The amount of time charged to these codes will not affect the overall balance of time charged for the day. Detail in/out hours are also informational, but they are not included in the Informational Hourly total and are therefore not included in this section. Reminder: It is critical that the employee also report hours to whatever program activity they were engaged in for that length of time. In other words, there should be other work performed, that can be tracked in addition to the hours reported to 615 ECM Migration, 621 Field Time, 622 Flexi-place, 623 Computer Downtime or 624 Identity Theft, 625 Passport Denial or Revocation, and 626 OIC NEH-ETA Check Sheet. 615 ENTERPRISE CASE MANAGEMENT (ECM) MIGRATION This time code is open to both professional and paraprofessional employees to track time spent on administrative activities related to migrating a business process to the Enterprise Case Management (ECM) platform. Such activities include, but are not limited to: attending meetings to prepare for migration; creating, editing and presenting documents/epics related to the current business process, future state, Minimally Viable Product (MVP), and training materials; Business Process Modernization (BPM) and elaboration meetings; user and defect correction testing; and preparing feedback and progress reports. Note: Time Code 615 was implemented by ICS and ENTITY in January 2023. 621 FIELD TIME (Field Collection Only) ICS does not track time charged to a case based on the type of contact (e.g., Field Contact). In order to track Field Time, it is necessary that each Collection employee who contacts taxpayers or attends to case-related business while in the field properly reports the amount of time spent in the field. The total time charged to field time each day should include: Time spent meeting with taxpayers or their representatives at their homes or place of business. Time traveling from the post of duty (POD) to the field call and time traveling from the field call to the POD. Time traveling from field call to field call within daily work hours. Time spent traveling to and reviewing records. Time spent traveling to serve summonses or levies while in the field. Time spent accompanying employees or co-workers on field calls. Any other official action(s) taken in the course of researching, analyzing, documenting, and/or resolving an investigation for any given taxpayer while working in the field. The amount of time charged to time code 621 Field Time is for informational purposes only and will not affect the overall balance of time charged for the day. Note: When making field calls and leaving from or returning to home, normal commute time must be subtracted before figuring field time. Note: This time code is not intended for clerical use. In the scenarios below only the time physically spent in the field making the field visit is charged to Time Code 621 Field Time. The time spent writing the histories at a telework site or office is not field time. An RO makes field visits in the morning and then goes to their telework site or the office and writes the ICS histories in the afternoon. An RO makes field visits all day long and then writes ICS histories at their telework site or the office the next day. An RO is in overnight case related travel status and makes field visits for two straight days and returns home on Friday evening. The RO writes the histories on Monday at a telework site or office. In the scenarios below this time is charged to Time Code 621 Field Time because, the RO has not yet returned to the office or telework site while writing the histories. An RO who is in overnight case related travel status and is writing their histories back at the hotel at the end of the day. An RO finishes their field call and sits in the car and writes the histories. 622 FLEXI-PLACE (Collection) Flexi-place is a program that permits employees to work at home or at other approved locations remote to the assigned post of duty. Time should be charged daily representing the total hours spent working Flexi-place. The amount of time charged to time code 622 Flexi-place is for informational purposes only and will not affect the overall balance of time charged for the day. 623 COMPUTER DOWNTIME (Collection) This time code is to be used whenever an employee's computer or a computer system is down, for the length of time it is unavailable. Examples of downtime include systemic software problems, hardware crashes, transmittal releases that force the user to log off the system, viruses, power outages, or any other reason that would cause the computer (system) to be unavailable to the employee. The amount of time charged to time code 623 Computer Downtime is for informational purposes only and will not affect the overall balance of time charged for the day. Reminder: In addition to the total amount of time reported to 623, the employee must also report hours to appropriate time codes under which they continued to perform work. Example: The employee whose computer has crashed and is not available for the entire day would report 8 hours to 623 Computer Downtime in addition to 8 hours to other appropriate operational time codes for the type of work performed during that time. 624 IDENTITY THEFT (Collection) Time code 624 captures time spent working ID Theft issues. Time Code 624 is accessed through Non Case Direct and is informational only. It will not be included in the number of hours input. Time that should be applied to time code 624 includes activities such as preparing Form 4844, Request for terminal Action to input TC 971 action codes, reviewing ID theft documentation, and preparing Form 3870, Request for Adjustment. 625 Passport Denial or Revocation (Collection) Time code 625 captures time spent working Passport Legislation (FAST Act) issues. Time Code 625 will exclusively be used by International Field Collection. Time Code 625 is accessed through Non Case Direct and is informational only, it will not be included in the total number of case hours input. Time that should be applied to time code 625 includes activities such as preparing Form 14794, Expedited Passport Decertification, Form 4844, Request for terminal Action to input TC 971/530 action codes for passport mandated decertification, monitoring passport mandated decertification cases and initiating revocation procedures. 626 OIC NEH-ETA Check Sheet (Collection and Special Collection Offer In Compromise) This time code would be used to report time which involves the review and determination of the taxpayer's issues based on a check sheet submitted or other contact relating to taxpayers who are requesting consideration under public policy or other Non-Economic Effective Tax Administration factors.
ICS and ENTITY Time Codes
Exhibit 5.2.1-3 ICS and ENTITY Time Codes ICS and ENTITY have created additional time codes residing only on their systems for use in reporting and balancing time. Time charged to these time codes are moved into appropriate time codes during the ICS/ENTITY interface with CTRS. Refer to IRM Exhibit 5.2.1-4, ICS and ENTITY Time Code Translation Table (Field Collection only), for a translation of these time codes. 619 DETAIL IN All time spent by an employee or a manager while detailed into Field Collection is considered detailed in. Time must also be reported to appropriate operational time codes for type of work performed and to any overhead time codes. 620 DETAIL OUT OF COLLECTION The five defined detailed out categories are TAC, ACS/Toll-Free, Taxpayer Advocate Service, Stakeholder Liaison, and Disaster Relief. Any other detail out activity is reported using Detail Out Other. In general, detailed out time includes all hours worked by Field Collection and Specialty Collection Offers employees while on detail to another organization. It also includes any program identified as detailed out by Collection Headquarters. Note: There are no details within Collection, since CEASO, PALS, SCI, and Field Collection employees all report to Collection. Also see IRM 5.2.1.8.8, Time Reporting Procedures for Details. Note: Time spent by collection employees who volunteer for the Nationwide Tax Forums should be input under Detailed Out. This is based on the fact that cases being worked come from all BODs of the IRS. When this time code is selected in ICS, a submenu is presented with the five defined detailed out categories and Detail Out Other. The ICS time codes and categories for details are: ICS Time Code Submenu Items FIVE DEFINED DETAIL OUT CATEGORIES 62A Details to TAC 62B Details to ACS/Toll-Free 62C Details to Taxpayer Advocate Service 62D Reserved 62E Details to Stakeholder Liaison 62F Details to Disaster Relief 62G Details to Other 740 LWOP (Field Collection only) This time code tracks all leave without pay, furloughs and unpaid suspensions on ICS. 750 HOLIDAY This time code tracks all official holidays including any Executive Orders. Note: During a government shutdown holiday time is charged to time code 770 Administrative Leave for furloughed Field Collection and OIC employees and time code 613 LEAVE for furloughed CEASO and SCI employees. Employees working during a government shutdown should report holiday time as normal. 770 ADMINISTRATIVE LEAVE (FIELD COLLECTION ONLY) This time code tracks the same time (except annual and sick leave) as outlined in the definition for time code 613 Leave and is used only by Field Collection on ICS time reporting. Included in 770 Administrative Leave is leave granted for inclement weather, declared emergencies, voting in certain locations, jury duty, appearing in civil court as a witness, military leave, blood donation, paid suspensions, paid parental leave (PPL), and other types of office closings. Time that is charged to 770 on ICS is moved into 613 time during the ICS/ENTITY interface with CTRS. With the exception to CEASO, PALS and SCI., admin hours granted by the Commissioner for Holiday Luncheon/Activities should be charge to TC 613. Note: The admin hours granted by the Commissioner for Holiday Luncheon/Activities should be charged to TC 770 Administrative Leave. Note: Paid Furlough time is charged to time code 770 Administrative Leave. Unpaid Furlough time is charged to time code 740 LWOP. Note: Government shutdown time is charged to time code 770 Administrative Leave for Field Collection and OIC employees who have been furloughed. The Government Employee Fair Treatment Act of 2019 (P.L. 116-1) mandates retroactive pay for furloughed or essential workers once the government reopens. If the employee is on leave without pay, unpaid furlough, or unpaid suspension on ICS then use time code 740 LWOP. Employees who work during a government shutdown should report time as normal. 809 MISCELLANEOUS DIRECT (Field Collection only) This time code tracks time spent working on assigned or unassigned cases for 15 minutes or less; non–evaluative consultation with a manager on a case for 15 minutes or less; and working an issue on a closed case regardless of time expended. If a para-professional/professional employee is working 15 minutes or less on an open or closed OIC case, the time should be charged to time code 106 Offer in Compromise. ROs and Special Compliance ROs may have a mixture of ATAT cases and general program Collection cases. Use time code 809 when working 15 minutes or less on a general program Collection case. If a RO is working 15 minutes or less on an ATAT case, the time should be charged to the appropriate ATAT time code. Note: During the ICS/ENTITY and CTRS end of month process, a formula is applied to hours reported to time code 809 which rolls the hours into direct case time codes 101 and 201, based on the number of TDAs and TDIs respectively in the group. 810 ASSIST ANOTHER RO This time code is open to both professional employees (ROs) and para-professional employees (tax examiner, revenue representatives, etc.) who provide assistance on issues related to case work to another professional or para-professional employee. The time code is used whether the assistance occurs in the office or outside the office. Examples of activities for another RO include, but are not limited to: language translation, conducting seizures, making field calls, etc. This code can also be used by OJIs or coaches when assisting trainees on similar issues. Note: During the ICS/ENTITY and CTRS end of month process, a formula is applied to hours reported to time code 810 which rolls the hours into direct case time codes 101 and 201, based on the number of TDAs and TDIs respectively in the group. OTHER ICS and ENTITY INFORMATIONAL TIME CODES ICS and ENTITY use other time codes for data transfer and balancing purposes shown below. While these are for informational purposes only, they are no less important since they indicate how program goals are met. The amount of time charged to these codes will not affect the overall balance of time charged for the day, with the exception of 770, which rolls into 613 during the CTRS interface. ICS Time Code Submenu Items FIVE DEFINED DETAIL OUT CATEGORIES 62A Details to TAC 62B Details to ACS/Toll-Free 62C Details to Taxpayer Advocate Service 62D Reserved 62E Details to Stakeholder Liaison 62F Details to Disaster Relief 62G Details to Other
ICS and ENTITY Time Code Translation Table
Exhibit 5.2.1-4 ICS and ENTITY Time Code Translation Table Listed below are the ICS and ENTITY time codes and their corresponding CTRS time codes. Time reported to an ICS and ENTITY informational code rolls into the appropriate category or time code during the CTRS interface with ICS and ENTITY during the end of month (EOM) report process. ICS AND ENTITY ONLY TIME CODES WHERE THE TIME ROLLS IN CTRS 619 Detail In Detail In 620 Detail Out Detail Out 62A Detail to TAC Detail to TAC 62B Detail to ACS/Toll-Free Detail to ACS/Toll-Free 62C Detail to TP Advocate Detail to Taxpayer Advocate Service 62D Reserved Reserved 62E Detail to Stakeholder Liaison Detail to Stakeholder Liaison 62F Detail to Disaster Relief Detail to Disaster Relief 62G Detail to Other Detail to Other 770 Administrative Leave 613 Administrative Leave 809 Miscellaneous Direct 101 TDA Direct and 201 TDI Direct 810 Assist RO 101 TDA Direct and 201 TDI Direct Note: During the ICS/ENTITY and CTRS end of month process, a formula is applied to hours reported to time code 810 which rolls the hours into direct case time codes 101 and 201, based on the number of TDAs and TDIs respectively in the group.
Time Code Matrix for Field Collection and Specialty Collection Offer in Compromise (SCOIC)
Exhibit 5.2.1-5 Time Code Matrix for Field Collection and Specialty Collection Offer in Compromise (SCOIC) Field Collection employees report time and activity to specific time codes, in addition to other actions. The time code matrix for Field Collection contains the following information: Time Code Matrix for Field Collection Contains Time code and associated title Valid employee and category appropriate use C = Clerical PP = Para-Professional P = Professional M = Management Y = Yes, it is valid N = No, it is invalid Whether or not the time/action code tracks inventory in addition to time INV = Inventory Y = Yes for inventory N = No inventory Other Actions data that are not assigned a time or operational code. Other Actions do not have employee category identification. Note: The time code title may vary slightly from the NO-5000-23 (C-23), Collection Workload Indicators Report, due to space constraints in the title field on the C-23 report. TIME CODE MATRIX FOR Field Collection and SCOIC TIME CODE and TITLE C PP P M INV 101 TDA Direct Case N Y Y N N 102 TDA Notice - ACS-Unassign N Y Y N N 104 TDA Inter-Area OI N Y Y N Y 105 FTD Alerts N Y Y N Y 106 OIC N Y Y N N 107 Taxpayer Advocate N Y Y N Y 109 Summons N Y Y N N 120 CDP Related OICs N Y Y N N 201 TDI Direct Case N Y Y N N 202 TDI Notice ACS Unassign N Y Y N N 204 TDI Inter-Area OI N Y Y N Y 301 Local CIP N Y Y N N 302 Local CIP N Y Y N N 303 Local CIP N Y Y N N 305 Local Outreach N Y Y N N 306 Local Outreach N Y Y N N 307 Local Outreach N Y Y N N 308 Local Outreach N Y Y N N 309 ATAT (Abusive Tax Avoidance Transactions) N Y Y N Y 310 Voluntary Disclosure N Y Y N Y 311 Offshore Voluntary Disclosure Initiative/Program (OVDI/OVDP) N Y Y N Y 312 Intermediary Transactions N Y Y N Y 313 Promoter/Preparer N Y Y N Y 314 Son of Boss, Notice 2000-44 N Y Y N Y 315 Digital Assets N Y Y N Y 316 ATAT Collection Strategy N Y Y N Y 317 ATAT Collection Strategy N Y Y N Y 318 ATAT Collection Strategy N Y Y N Y 319 Frivolous Refund Schemes N Y Y N Y 320 ATAT Collection Strategy N Y Y N Y 321 IRC 6707A Penalty Assessment N Y Y N Y 322 Foreign Account Tax Compliance Act (FATCA) N Y Y N Y 323 ATAT Estate and Gift N Y Y N Y 324 Captive Insurance Abusive Scheme N Y Y N Y 325-339 ATAT Collection Strategy N Y Y N Y 360 Appeals N Y Y N N 361 MCAR (Mutual Collection Assistance Request) N Y Y N Y 362 Solution Saturday N Y Y N Y 401 Collateral Duties Y Y Y Y N 402 ADP Support Y Y Y Y N 403 ICS/ENTITY Support Y Y Y Y N 404 Coordinator Duties Y Y Y N N 502 Analysis/Perfection Y N N N N 504 Files Maintenance Y N N N N 505 Clerical Y N N N N 601 CPE Y Y Y Y N 602 RO/CEASO, PALS, and SCI Phase (Unit X) Training N Y Y N N 603 OJI Assignment Y Y Y Y N 604 Instructor Assignment Y Y Y Y N 605 All Other Training Y Y Y Y N 610 Management N N Y Y N 611 Administrative Y Y Y N N 613 Leave Y Y Y Y N 614 Management Direct Case N N Y Y N 615 ECM Migration Y Y Y Y N 621 Field Time N Y Y Y N 622 Flexi-Place Y Y Y Y N 623 Computer Downtime Y Y Y Y N 624 Identity Theft Y Y Y Y N 625 Passport Denial or Revocation Y Y Y Y N 626 OIC NEH-ETA Check Sheet (JAN 2020) Y Y Y Y N Detail In Y Y Y Y N Detail Out (All Categories) Y Y Y Y N
Time Code Matrix for CEASO and PALS
Exhibit 5.2.1-6 Time Code Matrix for CEASO and PALS CEASO employees report time and activity to specific time codes and related subcategory codes in addition to other actions. The time code matrix for CEASO contains the following information: Time Code Matrix for CEASO Contains Time code and associated title Valid employee and category appropriate use C = Clerical PP = Para-Professional P = Professional M = Management Y = Yes, it is valid N = No, it is invalid Whether or not the time/action code tracks inventory in addition to time INV = Inventory Y = Yes for inventory N = No for inventory Other Actions data that are not assigned a time or operational code. Other Actions has no employee category identification. Note: The time code title may vary slightly from the NO-5000-23 (C-23), Collection Workload Indicators Report, due to space constraints in the title field on the C-23 report. TIME CODE MATRIX FOR CEASO and PALS TIME CODE and TITLE C PP P M INV 101 TDA Direct Case Y Y Y N N 102 Unassigned Del Acct. Y Y Y N Y 106 OIC Y Y Y N N 107 Taxpayer Advocate Y Y Y N Y 108 Total ALS Y Y Y N Y 109 Summons Y Y Y N Y 110 Total Lien Issues Y Y Y N Y 191 Nominee/Alter Ego Y Y Y N Y 192 Estate Tax Liens Y Y Y N Y 193 Lien/Levy Activity Y Y Y N Y 194 668H-IRC 2032 Y Y Y N Y 195 668-J-IRC 6166 Y Y Y N Y 196 Special No Lien Case Y Y Y N Y 197 ETL Discharge Y Y Y N Y 111 Total Suits Y Y Y N Y 132 Suits Against USA Y Y Y N Y 133 Employee Suits Y Y Y N Y 134 TFRP Refund Suits Y Y Y N Y 135 Judgments Y Y Y N Y 136 Subpoena Y Y Y N Y 137 Writs Of Entry Y Y Y N Y 139 Petitions For Remission Y Y Y N Y 112 Total CEASO N N Y N Y 121 Counsel Referrals N N Y N Y 122 Oral Opinions N N Y N Y 123 Liaison/Correspond N N Y N Y 113 Total Insolvency Y Y Y N Y 113o Other Insolvency Y Y Y N Y 114 Total Discharge/Foreclosure Y Y Y N Y 141 Discharges Y Y Y N Y 142 Subordinations Y Y Y N Y 143 Withdrawals Y Y Y N Y 144 Redemption Y Y Y N Y 145 Release Redemptions Y Y Y N Y 146 Judicial Foreclose Y Y Y N Y 147 Non-Judicial Foreclosure Y Y Y N Y 148 Lien Priority Other Y Y Y N Y 149 Certificates Of Non-Attachment Y Y Y N Y 115 Total PALS Y Y Y N Y 151 PALS Appraisals Y Y Y N Y 152 PALS Seized Asset Control Sales Y Y Y N Y 153 PALS Acquired Property Y Y Y N Y 154 PALS Redemption Sales Y Y Y N Y 155 PALS Redemption Investigations Y Y Y N Y 156 PALS Judicial Sales Y Y Y N Y 157 PALS Judicial Appraisals Y Y Y N Y 158 PALS Pre-Seizure Planning Y Y Y N Y 116 Total Seizure-ICS Y Y Y N Y 161 Pre-Seizure Review N N Y N Y 162 Seizure Processing Y Y Y N Y 163 Deeds/Records 21 Y Y Y N Y 164 Intervening/Surplus Y Y Y N Y 165 Acquired Property Y Y Y N Y 117 Total TFRP Y Y Y N Y 171 TFRP Processed Y Y Y N Y 172 Claims For Refund Y Y Y N Y 173 TFRP-Adjustment - Other Y Y Y N Y 174 TFRP Files Y Y Y N Y 175 Transferee Assessment Y Y Y N Y 176 TFRP Appeals Y Y Y N Y 177 Reserved Y Y Y N Y 118 Total FOIA/DISL/MISC Y Y Y N Y 180 Restitution 6201 Y Y Y N Y 181 CI Control Y Y Y N Y 182 Probation Y Y Y N Y 183 Disclosure/FOIA Y Y Y N Y 184 Collaterals Y Y Y N Y 185 Claims-Other Y Y Y N Y 186 Jeopardy Y Y Y N Y 187 Miscellaneous Y Y Y N Y 188 Captive Insurance Y Y Y N Y 189 International - Other Y Y Y N Y 119 Total Decedent Y Y Y N Y 198 Decedent Estate Y Y Y N Y 199 Ext Time Pay/4768 Y Y Y N Y 120 CDP RELATED OICs Y Y Y N N 201 TDI Direct Case Y Y Y N N 211 Suit Judgment Y Y Y N Y 212 Suit Foreclose Y Y Y N Y 213 Suit Refund Y Y Y N Y 214 Suit Quiet Title Y Y Y N Y 215 Suit Other Y Y Y N Y 216 Suit Civil Injunction Y Y Y N Y 221 PreSuit Judgment Y Y Y N Y 222 PreSuit Foreclose Y Y Y N Y 223 PreSuit Refund Y Y Y N Y 224 PreSuit Quiet Title Y Y Y N Y 225 PreSuit Other Y Y Y N Y 226 PreSuit Civil Injunction Y Y Y N Y 230 CAP Lien Related Certificates N Y Y N Y 231 SFAR (IA) N Y Y N Y 232 TE IDRS Inputs N Y Y N Y 233 Pre-Enforcement Consult N Y Y N Y 234 NFOI Litigation Support N Y Y N Y 235 NFOI CEASO Technical Support N Y Y N Y 280 Passport Check Y Y Y N Y 281 Passport Revocation Y Y Y N Y 301 Local CIP Y Y Y N N 302 Local CIP Y Y Y N N 303 Local CIP Y Y Y N N 305 Local Outreach Internal Y Y Y Y N 306 Local Outreach External Y Y Y Y N 362 Solution Saturday N Y Y N Y 401 Collateral Duties Y Y Y Y N 402 ADP Support Y Y Y Y N 403 ICS/ENTITY Support Y Y Y Y N 404 Coordinator Duties Y Y Y N N 406 Total Independent Reviewer Y Y Y N Y 411 IAR OIC Review Y Y Y N Y 412 IAR IA Review Y Y Y N Y 502 Analysis/Perfection Y Y Y N N 504 File Maintenance Y Y Y N N 505 Clerical Y Y Y N N 601 CPE Training Y Y Y Y N 602 RO/CEASO, PALS and SCI Phase (Unit X) Training N Y Y N N 603 OJI Assignment Y Y Y Y N 604 Instructor Assignment Y Y Y Y N 605 All Other Training Y Y Y Y N 610 Management N N Y Y N 611 Administrative Y Y Y N N 613 Leave Y Y Y Y N 614 Management Direct Case N N Y Y N 615 ECM Migration Y Y Y Y N 621 Field Time N Y Y N N 622 Flexi-Place Y Y Y Y N 623 Computer Down Time Y Y Y Y N 624 Identity Theft Y Y Y Y N Detail In Y Y Y Y N Detail Out Total Y Y Y Y N
Time Code Matrix for Specialty Collection Insolvency (SCI)
Exhibit 5.2.1-7 Time Code Matrix for Specialty Collection Insolvency (SCI) SCI employees report time and activity to specific time codes in addition to other actions. The time code matrix for SCI contains the following information: Time Code Matrix for SCI Contains Time code and associated title Valid employee category appropriate use C = Clerical PP = Para-Professional P = Professional M = Management Y = Yes, it is valid N = No, it is invalid Whether or not the time/action code tracks inventory in addition to time INV = Inventory Y = Yes, for inventory N = No inventory Other Actions data that are not assigned a time or operational code. Other Actions do not have employee category identification. Note: The time code title may vary slightly from the NO-5000-23 (C-23), Collection Workload Indicators Report, due to space constraints in the title field on the C-23 report. TIME CODE MATRIX FOR SPECIALTY COLLECTION INSOLVENCY (SCI) TIME CODE and TITLE C PP P M INV 101 TDA Direct Case Y Y Y N N 110 Total Lien Issues Y Y Y N Y 113 Total Insolvency Y Y Y N Y 113a CH 7 No Assets Y Y Y N Y 113b CH 7 Assets Y Y Y N Y 113c CH 9 Y Y Y N Y 113d CH 11 Pre-Confirm Y Y Y N Y 113e CH 11 Post-Confirm Y Y Y N Y 113f CH 12 Y Y Y N Y 113h CH 13 Pre-Confirm Y Y Y N Y 113i CH 13 Post-Confirm Y Y Y N Y 113m Abandoned/Exempt Property Y Y Y N Y 113o Other Insolvency Y Y Y N Y 113p CH 15 Y Y Y N Y 113q ABC Assignments Y Y Y N Y 113r Receiverships Y Y Y N Y 201 TDI Direct Case Y Y Y N N 202 Unassigned Del Ret Y Y Y N N 301 Local CIP N N N N N 302 Local CIP N N N N N 303 Local CIP N N N N N 305 Local Outreach - Internal N N N N N 306 Local Outreach - External N N N N N 307 Local Outreach N N N N N 308 Local Outreach N N N N N 362 Solution Saturday N N N N Y 401 Collateral Duties Y Y Y Y N 402 ADP Support Y Y Y Y N 403 ICS/ENTITY Support Y Y Y Y N 404 Coordinator Duties Y Y Y N N 505 Clerical Y Y Y N N 601 CPE Y Y Y Y N 602 RO/CEASO, PALS and SCI Phase (UNIT X) Training N Y Y N N 603 OJI Assignment Y Y Y Y N 604 Instructor Assignment Y Y Y Y N 605 All Other Training Y Y Y Y N 610 Management N N Y Y N 611 Administrative Y Y Y N N 613 Leave Y Y Y Y N 614 Management Direct Case N N Y Y N 615 ECM Migration Y Y Y Y N 621 Field Time N Y Y N N 622 Flexi-Place Y Y Y Y N 623 Computer Downtime Y Y Y Y N 624 Identity Theft Y Y Y Y N Detail In Y Y Y Y N Detail Out Total Y Y Y Y N
End of Month (EOM) Processing Action Schedule for Field Collection and field SCOIC Specialists
Exhibit 5.2.1-8 End of Month (EOM) Processing Action Schedule for Field Collection and field SCOIC Specialists This schedule provides a list of actions required to complete ENTITY End Of Month (EOM) report processing for Field Collection only. END OF MONTH (EOM) PROCESSING ACTION SCHEDULE for Field Collection DAY ACTIONS REQUIRED RESPONSIBLE PERSONS Monday - Friday of each week in the reporting period Input hours on assigned cases on ICS or use time codes for non–case related work; finalize each day via End of Day (EOD) feature in ICS All Field Collection employees Wednesday of every week in the reporting period Verify weekly time input by group Group secretary Last Friday or Workday of reporting period (cutoff) Ensure EOD is complete RO; Field Collection group employees; IQA Last Friday of Workday of reporting period (cutoff) Verify all employees' EOD is complete GM; group secretary; IQA Monday-Wednesday after cutoff Complete time verification; approve and generate EOM files on ENTITY GM; group secretary Monday - Wednesday after cutoff Validate 4872's by group/territory after notification that the group has been processed and resolve any error notifications Virtual Territory Specialist (VTS) Monday - Wednesday after cutoff Validate 4872's by group/territory/area; provide any error notifications to the VTS for validation; notify CDA and provide narrative documentation Lead IQA / WAS Wednesday after cutoff Run ENTITY Area Reports Lead IQA /WAS
End of Month (EOM) Processing Action Schedule for CEASO, PALS, and SCI
Exhibit 5.2.1-9 End of Month (EOM) Processing Action Schedule for CEASO, PALS, and SCI This schedule provides a list of actions required to complete end of month report processing for CEASO, PALS and SCI only. DAY ACTIONS REQUIRED RESPONSIBLE PERSONS Monday - Friday of each week of the reporting period Record daily hours using ICS; finalize each day via End of Day (EOD) feature in ICS All employees in CEASO, PALS, and SCI Wednesday of every week in the reporting period Verify weekly time input by group Group secretary & GM Last Friday or Workday of the reporting period (cutoff) Finalize your time in ICS for the entire reporting month All employees in CEASO, PALS, and SCI Last Friday or Workday of reporting period (cutoff) Verify all employees' EOD is complete GM & group secretary Monday - Wednesday after cutoff Secure ICS time and other required feeder reports (AIS); input inventory data to CTRS; print Group Form 4872's after GM approval, e-mail Group files to WAS CTRS VTS & WAS (SCI only) Monday - Thursday after cutoff Secure ICS time and inventory feeder reports; input inventory data to CTRS; print Group Form 4872's after GM approval, e-mail Group files to WAS CTRS VTS & WAS (CEASO/PALS only) Wednesday after cutoff Validate 4872's by group after WAS has completed group update(s); resolve error email notifications VTS & WAS (SCI only) Thursday after cutoff Validate 4872's by group after WAS has completed group update(s); resolve error email notifications VTS & WAS (CEASO/PAL) Wednesday after cutoff (CFF/INS/SCOIC only) Thursday after cutoff (ADV/PALS only) Process group EOM files; provide any error email notifications to VTS for validation; validate group and area file; notify CDA and provide narrative documentation WAS
Last Friday of Reporting Period and Number of Expected Hours (FY 2026, FY 2027, and FY 2028)
Exhibit 5.2.1-10 Last Friday of Reporting Period and Number of Expected Hours (FY 2026, FY 2027, and FY 2028) Reporting periods for time reporting purposes are in agreement with MCC Posting Cycles. Refer to Document 6209 for more information concerning reporting cycle dates. The cutoff day for each reporting period is always Saturday. Any hours worked on Saturday should be included in the reporting period. It may be necessary to project Saturday hours to include them in the reporting period. For ease of reference, the last Friday date for each reporting period is shown below to ensure all required EOD actions are taken before Saturday. Also provided are the number of expected hours within the period. Information for the current and two subsequent fiscal years is shown. LAST FRIDAY OF REPORTING PERIOD AND NUMBER OF EXPECTED HOURS (FY 2026, FY 2027, and FY 2028) FY 2026 Expected Hrs FY 2027 Expected Hrs FY 2028 Expected Hrs Oct 24, 2025 152 Oct 30, 2026 152 Oct 29, 2027 152 Nov 21, 2025 152 Nov 27, 2026 144 Nov 26, 2027 144 Dec 26, 2025 184 Jan 1, 2027 184 Dec 31, 2028 184 Jan 30, 2026 184 Jan 29, 2027 152 Jan 28, 2028 152 Feb 27, 2026 152 Feb 26, 2027 152 Feb 25, 2028 152 Apr 3, 2026 200 Apr 2, 2027 200 Mar 31, 2028 200 May 1, 2026 160 Apr 30, 2027 160 Apr 28, 2028 160 May 29, 2026 152 May 28, 2027 160 May 26, 2028 160 Jul 3, 2026 184 Jul 2, 2027 184 Jun 30, 2028 184 Jul 31, 2026 160 Jul 30, 2027 152 Jul 28, 2028 152 Aug 28, 2026 160 Aug 27, 2027 160 Aug 25, 2028 160 Oct 2, 2026 192 Oct 1, 2027 192 Sep 29, 2028 192
Source: official text