The
Technical
Services
staff
provides
guidelines
to
management
and
technical
personnel
for
accomplishing
the
objectives
of
the
Technical
Services
(TS)
function.
This
chapter
provides
an
overview
of
the
responsibilities
and
the
organizational
structure
of
Technical
Services.
4.8.1.1.1
(10-01-2003)
Purpose
and
Objectives
Technical
Services
(Exam)
will
support
Examination's
objective
to
conduct,
on
a
timely
basis,
quality
examinations
of
each
selected
tax
return
to
determine
the
correct
tax
liability
by:
properly
analyzing
Examination
Quality
Measurement
System
(EQMS)
data
to
timely
provide
management
with
accurate
information
regarding
Examination
quality;
reviewing
a
wide
variety
of
cases
that
include
special
features
such
as
bankruptcy,
innocent
spouse,
Offers
in
Compromise
based
upon
"
Doubt
as
to
Liability"
or
jeopardy/termination
assessments;
supporting
quality
improvement
initiatives;
managing
and
coordinating
assigned
programs
in
accordance
with
established
guidelines;
timely
and
accurately
completing
post-examination
case
requirements
such
as
issuance
of
Statutory
Notices
of
Deficiency,
preparation
of
TEFRA
letter
packages
and
consideration
of
interest
abatement
claims;
serving
as
a
liaison
for
Counsel
and
Appeals,
and
providing
technical
assistance
to
office,
field
and
management
personnel.
4.8.1.2
(10-01-2003)
Organizational
Structure
The
organizational
structure
of
TS
varies
with
the
size
of
the
area,
responsibilities,
and
volume
of
work.
Typically,
staffs
include
a
Group
Manager,
Examination(who
reports
to
the
Technical
Services
Territory
Manager),
section
chief(s),
technical
personnel,
and
supporting
clerical
staff.
Staffs
may
be
consolidated
to
support
more
than
one
area.
At
Headquarter's
direction,
specific
area
Technical
Services
staffs
will
be
identified
as
"key"
or
"centralized
"
areas
to
perform
responsibilities
for
specified
areas.
4.8.1.3
(10-01-2003)
Area
Review
Management
Responsibilities
TS
management
is
responsible
for
the
quality
of
TS
services
provided
to
the
area’s
Compliance
(Exam)
function.
Managers
must
properly
manage
resources,
identify
and
respond
to
needs
for
technical
assistance
and
support,
and
analyze
and
provide
feedback
regarding
EQMS
results.
TS
management
also
supports
and
participates
in
quality
improvement
initiatives.
4.8.1.3.1
(10-01-2003)
Additional
References
Refer
to
IRM
1.4.40,
SB/SE
Field
Compliance
Examination
Manager's
Handbook,
for
additional
guidance.
4.8.1.4
(10-01-2003)
Reviewer
Responsibilities
Reviewers
are
responsible
for
the
review
of
selected
examinations
conducted
by
examiners
within
the
Examination
function
and
post-examination
processing
of
closed
special
feature
cases.
Assignments
also
include
preparing
analysis
for
management,
preparing
statutory
notices
of
deficiency
and
assigned
program
coordination.
4.8.1.4.1
(10-01-2003)
Case
Reviews
Case
reviews
are
conducted
to
evaluate
case
quality
and
examination
processing
requirements.
Some
areas
utilize
reviewers
to
conduct
reviews
of
both
in-process
and
closed
cases.
Case
reviews
include:
determining
the
scope
of
the
review,
evaluating
case
documents
to
support
the
examiner’s
conclusions,
deciding
if
technical
conclusions
are
correct
and
ensuring
proper
completion
of
internal
procedures;
interpreting
and
evaluating
the
application
of
the
Quality
Standards;
processing
the
case;
documenting
the
review
results;
and
providing
feedback
to
both
examiners
and
management
to
improve
case
quality.
4.8.1.4.2
(10-01-2003)
EQMS
Case
Reviews
Refer
to
IRM
4.8.3,
Examination
Quality
Measurement
System,
for
a
detailed
explanation
of
the
EQMS
case
review
process.
4.8.1.5
(10-01-2003)
Reviewer
Qualifications
To
accomplish
TS
objectives,
reviewers
are
examiners
who
have
demonstrated
a
comprehensive
knowledge
of
accounting
and
auditing
principles,
tax
law,
IRS
policies,
and
internal
procedures.
Reviewers
must
be
objective
and
exercise
independent
judgment
and
individual
initiative
in
the
performance
of
their
duties.
4.8.1.5.1
(10-01-2003)
Maintain
Skills
Reviewers
are
expected
to
acquire
and
maintain
the
technical
and
procedural
knowledge
necessary
to
effectively
complete
their
assignments.
