Exempt Organizations Unitl - Tax History Determinations... · Exempt Organizations ... • Classroom Progress Summary • Weekly OJT Action Plans ... OJT Closing Your OJT will prepare

Exempt Organizations Determinations Specialist Training

Unitl

Student Development Guide

This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.

IRS Department of the Treasury Internal Revenue Service

publish.no.irs.gov

Trng 17357-005 (Rev 6-2006) Catalog Number

IRSTR-B-01007

http://publish.no.irs.gov

This page is intentionally left blank.

ii

IRSTR-B-01008

Exempt Organizations Determinations

Classroom & On-the-Job Training

Student Development Guide

Overview of EO Determination Unit 1 Training

Introduction The Exempt Organizations Determinations Unit 1 training program consists of three components:

• Pre-Class/Administrative Training • Classroom Training • On-the-Job (OJT) Training

This is your guide to the classroom and OJT components of the Unit 1 training.

Purpose The purpose of this guide is to:

• Explain the Training Progress System • Give you the tools to monitor your training progress throughout Unit 1

training.

In This Guide The topics in this guide include:

• Overview of EO Determinations Unit 1 Trainin; • Training Progress System • Classroom Training Progress Worksheets • Tests - Results and Review • Classroom Progress Summary • Weekly OJT Action Plans • OJT Case Review and Case Review • Student Development Guide Forms Table

Classroom & You are now in the classroom component of Unit 1 training that will last three OJT training weeks. This will be followed by 10 weeks of OJT Training. Listed below are

the topics that will be covered during classroom and OJT training.

Development Guide Page 1

IRSTR-B-01009

Classroom and OJT Training Topics

Classroom & OJT Topics

Classroom Topics Introduction to Exempt Organizations Types of Cases/Expedites/User Fees Overview of Screening and Documentation, and Introduction to the Form 1023 Application Introduction to Exempt Organizations Tax Law Introduction to IRC 501(c)(3) and Organizational Test IRC 501(c)(3) Operational Test Disclosure, UNAX and Public Inspection Introduction to Case Development and Documentation Introduction to Research - Electronic Tools IRC 501(c)(3) Charitable Organizations Purposes and Types Religious Organizations and Churches Educational Organizations Political, Legislative, Action Organizations, and Prohibited Activity Fundraising Introduction to Unrelated Business Income (UBI) Other Activities Considered Charitable Foundation Classification Introduction to Form 1024 Application and Forms IRC 501(c)(4) IRC 501(c)(5) IRC 501(c)(6) IRC 501(c)(7) A/T/P Cases Introduction to Returns Case Closing Case Review Communication/Conflict Management

OJT Topics Time/Inventory Management (Local) Foundation Classification Case Closing/Case Chronology Record (CCR) IRC 501(c)(2) & 50l(c)(25) IRC 501(c)(8) &501(c)(10) IRC 501(c)(13) IRC 501(c)(19) Electronic Research Workshop


IRSTR-B-01010

Training Progress System

Training The Training Progress System (TPS) is a system which measures your Progress progress throughout your Unit 1 training. The purpose is to provide a System (TPS) standardized structure to measure and record your training progress. The

structure works as a communication system for you, your OJI, and management.

Unit 1 Training The TPS provides tools to record, monitor, and communicate your progress in Goals achieving Unit 1 training goals. The goals of Unit 1 training are tied to the

critical elements used to evaluate performance as a revenue agent. Each goal has tasks linked to the critical element.

Tools In the The Student Development Guide is used to track your training progress TPS during Unit 1 training. The information documented in the Guide includes:

• Classroom Training Progress Worksheets

• Classroom Test Results and Review

• Classroom Progress Summary

• Weekly OJT Action Plan

• OJT Case Review

• OJT Case Review Summary

• OJT Closing Summary

Continued on next page


IRSTR-B-01011

Training Progress System, continued

At the conclusion of each lesson you will complete a self evaluation indicating your comprehension of the material presented. This worksheet provides you with an opportunity to identify problem lesson objectives that require additional attention. Methods of providing additional attention include:

• Practice = work additional exercises

• Coaching = OJI instruction

• Training = additional classroom or OJT workshop training

Classroom Instructors will have the opportunity to document the worksheet as well. These worksheets provide an opportunity for you to be proactive in the development of a personalized training program that will take place during OJT.

Note: These worksheets are not evaluative of your classroom performance. The worksheets are a learning tool created to ensure that lesson objectives have been met. See Classroom Training Progress Worksheet, Exhibit A

Classroom Test The results of each of your four classroom tests will be documented in your Evaluations Student Development Guide. You will have an opportunity to review and

discuss the test with an instructor. The evaluation will include Instructor and student comments.

See Classroom Test Evaluations, Exhibit B

Classroom At the conclusion of your classroom training you will meet with an instructor Progress to summarize your Classroom Training Progress Worksheets. The summary Summary wj]] provide your On the Job Instructor (OJT) and Manager with a list of

topics that you have identified as needing additional training.

See Classroom Progress Summary, Exhibit C

Continued on next page


Classroom Training Progress Worksheets

IRSTR-B-01012

Training Progress System, continued

Weekly OJT Action Plans

A Weekly OJT Action Plan will be established between you, your OJT, and your Manager. The meeting will provide all participants an opportunity to provide input into your personalized training plan. The weekly plans will document your training progress as well as any additional training needs identified during the OJT period.

See Weekly OJT Action Plans, Exhibit D

OJT Case Review

During OJT, your cases are reviewed for technical and procedural accuracy. Your OJI will prepare multiple written case reviews that will include comments and examples as to your performance.

See Case Review Guide, Exhibit E

OJT Case Review Summary

All case reviews prepared during your OJT period will be summarized for you in the OJT Case Review Summary. The report will provide you, your OJI and your manager with quick access to a summary of all of your case review documentation.

See OJT Case Review Summary, Exhibit F

OJT Closing Your OJT will prepare the OJT Closing Summary report at the end of your Summary OJT training period. The report will outline the competencies that you have

demonstrated as well as the strengths and weaknesses shown during your Unit 1 training.

See Training Progress Worksheet - OJT, Exhibit G

Student Development Guide Forms Table

The Student Development Guide Forms Table provides the party responsible for completing the various Forms used throughout Unit 1.

See Training Progress Worksheet - OJT, Exhibit H


IRSTR-B-01013



IRSTR-B-01014

Exhibit A

Exempt Organizations Determinations Unit 1

Classroom Training Progress Worksheet

Lesson 1 - Introduction to Exempt Organizations

Name:

All objectives met: Yes No

If "No", indicate those objective(s) that require additional attention. 1. Describe how TEGE fits in the IRS 2. Identify the Balanced Measures 3. Identify the types of exempt organizations and general

nature of activities, application forms, annual returns, and deductibility of contributions

4. Describe how an application is processed 5. Describe the steps in making a determination 6. Describe the computer applications used by EO

Determination Specialists 7. Identify some indications of abuse and fraud

Practice Coaching Training

* Briefly explain your difficulty / question with the designated objectives.

Student's Comments:

Instructor's Comments:


IRSTR-B-01015



Lesson 2 - Types of Cases/Expedites/User Fees

Name:


If "No", indicate those objective(s) that require additional attention. 1. The types of cases received by EO Determinations 2. How cases are graded 3. Which types of applications qualify for expedited processing 4. The criteria used when reviewing expedite requests 5. The authority for user fee payment 6. The proper user fee payments 7. How user fees are processed 8. How user fee overpayments are refunded 9. The user fee waiver procedures



Student's Comments:



IRSTR-B-01016



Lesson 3 - Overview of Screening and Documentation, and Introduction to the Form 1023 Application

Name:


If "No", indicate those objective(s) that require additional attention. 1. The parts of Form 1023 and the information contained in each part. 2. The schedules which supplement Form 1023 3. How cases are screened 4. How case files are assembled 5. The workpapers required in a case 6. How to document actions on a case



Student's Comments:



IRSTR-B-01017



Lesson 4 - Introduction to Exempt Organizations Tax Law

Name:


If "No", indicate those objective(s) that require additional attention. 1. How tax law applies to EO Determinations 2. The three basic types of authoritative documents 3. Available Service publications and resources



Student's Comments:



IRSTR-B-01018



Lesson 5 - Introduction to IRC 501(c)(3) and Organizational Test

Name:


If "No", indicate those objective(s) that require additional attention. 1. The types of entities that may qualify for exemption 2. Whether an organizing document meets form requirements 3. The purposes specified in IRC section 501(c)(3) 4. Whether an organizing document meets language requirements 5. How to correct deficiencies in the organizing document 6. The effective date of exemption based on the organizing document



Student's Comments:



IRSTR-B-01019



Lesson 6 - IRC 501(c)(3) Operational Test

Name:


If "No", indicate those objective(s) that require additional attention. 1. Explain the requirements to satisfy the operational test.

2. Discuss the concept of "operating exclusively".

3. List the exempt purposes specified in the statute.

4. Explain how an organization may carry on a trade or business and still be exempt.

5. Define inurement

6. Identify which types of exempt organizations have inurement as a potential issue.

7. Identify potential inurement on 1023 applications

8. Resolve inurement issues

9. Define private benefit

10. Distinguish between inurement and private benefit

11. Identify private benefit on Form 1023 applications



Student's Comments:



IRSTR-B-01020



Lesson 7 - Disclosure, UNAX and Public Inspection

Name:


If "No", indicate those objective(s) that require additional attention. 1. Define disclosure 2. Determine when IRS employees can disclose taxpayer information 3. Define UNAX 4. Distinguish the difference between disclosure and UNAX 5. Identify the public inspection requirements 6. Identify misconduct which may result in termination under the Restructuring and Reform Act of 1998 7. Determine who may represent a taxpayer and in what capacity 8. Determine whether the Power of Attorney (POA)/Taxpayer Information Authorization (TIA) is complete and valid 9. Process the POA/TIA 10. Initiate action to add a POA/TIA to the CAF system on IDRS 11. Churches, church related organizations, and religious organizations 12. IRC section 7611 limitations on the scope of examinations



Student's Comments:



IRSTR-B-01021



Lesson 8 - Introduction to Case Development and Documentation

Name:


If "No", indicate those objective(s) that require additional attention. 1. What items need to be developed 2. General guidelines to be considered when working a case 3. The letters used to request additional information 4. How to document actions on a case 5. How to document resolution of the case 6. Proper questioning techniques



Student's Comments:



IRSTR-B-01022



Lesson 9 - Introduction to Research - Electronic Tools

Name:


If "No", indicate those objective(s) that require additional attention. 1. Describe the types of information that can be found in the IRM, IDRS, EO/BMF, commercial research services, IRS.gov, and Outlook Public Folders. 2. Explain how information is organized in the IRM and describe how to search for specific information. 3. Describe the types of information that can be found on individual EO/BMF accounts 4. Describe effective research methods. 5. Describe the types of information contained in the Outlook Public Folders



Student's Comments:



IRSTR-B-01023

http://IRS.gov



Lesson 10 - IRC 501(c)(3) Charitable Organizations Purposes and Types

Name:


If "No", indicate those objective(s) that require additional attention. 1. The major types of charitable organizations. 2. Organizations which provide relief to the poor, distressed or underprivileged. 3. Organizations which provide assistance to the elderly or handicapped 4. Organizations that promote health. 5. Organizations that prevent cruelty to children or animals. 6. Amateur sports organizations 7. Organizations testing for public safety 8. Organizations that indirectly support charity



Student's Comments:



IRSTR-B-01024



Lesson 11 - Religious Organizations and Churches

Name:


If "No", indicate those objective(s) that require additional attention. 1. Churches, church related organizations, and religious organizations 2. IRC section 7611 limitations on the scope of examinations


Briefly explain your difficulty / question with the designated objectives.

Student's Comments:



IRSTR-B-01025



Lesson 12 - Educational Organizations

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify qualifying educational organizations. 2. Identify requirements to be exempt as a school. 3. Identify activities conducted by organizations in support of education that are IRC section 501(c)(3) activities. 4. Identify which services performed for educational institutions are considered exempt activities exempt under IRC section 501(c)(3). 5. Identify activities that may permit professional or business organizations to qualify for exemption under IRC section 501(c)(3). 6. Identify activities that promote the arts and literature that are considered educational. 7. Identify activities that promote the education of the public that are considered educational. 8. Identify activities that permit a child care organization to be considered educational. 9. Describe the characteristics of an organization that is not a school but is regarded as educational. 10. Identify common types of organizations that serve both educational and social/recreational purposes. 11. Distinguish between educational and social/recreational activities. 12. Determine if an organization is serving substantially educational or social and recreational purposes.



Student's Comments:



IRSTR-B-01026



Lesson 13 - Political, Legislative, Action Organizations, and Prohibited Activity

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify "political activity". 2. Determine if an activity is prohibited. 3. Determine how political activity affects exempt organizations. 4. Determine whether an activity is political or educational. 5. Identify appropriate sources revealing political activities.



Student's Comments:



IRSTR-B-01027



Lesson 14 - Fundraising

Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine when the Commensurate Test is met. 2. Identify a Feeder Organization 3. Determine what to do if assigned a case involving charitable gaming.



Student's Comments:



IRSTR-B-01028



Lesson 15 - Introduction to Unrelated Business Income (UBI)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify activities that are related or unrelated to an organization's exempt purpose. 2. Identify terms used in determining unrelated activities.



Student's Comments:



IRSTR-B-01029



Lesson 16 - Other Activities Considered Charitable

Name:


If "No", indicate those objective(s) that require additional attention. 1. Support public works and recreation. 2. Lessen the burdens of government. 3. Alleviate urban problems. 4. Be in defense of human and civil rights. 5. Combat deterioration and urban decay. 6. Be for the improvement of the environment and conservation.



Student's Comments:



IRSTR-B-01030



Lesson 17 - Foundation Classification - Section A

Name:


If "No", indicate those objective(s) that require additional attention. 1. Distinguish between a public charity and a private foundation. 2. Identify organizations that qualify for public charity classification under IRC sections 509(a)(1), (2), (3), and (4). 3. Determine when an organization may request a definitive ruling. 4. Identify "Disqualified Persons." 5. Determine when a person becomes a "Substantial Contributor." 6. Determine when a PF qualifies as a private operating foundation.



Student's Comments:



IRSTR-B-01031



Lesson 17 - Foundation Classification - Section B

Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine which organizations should be classified under IRC section 170(b)(l)(A)(vi). 2. Compute the public support tests, if the organization requests a definitive ruling.



Student's Comments:



IRSTR-B-01032



Lesson 17 - Foundation Classification - Section C

Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine when an organization is described in IRC section 509(a)(2). 2. Compute the support tests under IRC section 509(a)(2).



Student's Comments:



IRSTR-B-01033



Lesson 17 - Foundation Classification - Section D

Name:


If "No", indicate those objective(s) that require additional attention. 1. At the end of this section you will be able to determine which organizations should be classified under IRC section 509(a)(3).



Student's Comments:



IRSTR-B-01034



Lesson 17 - Foundation Classification - Section E

Name:


If "No", indicate those objective(s) that require additional attention. 1. Process a Form 8734. 2. Complete a foundation follow-up worksheet. 3. Complete a favorable foundation follow-up. 4. Complete an Adverse foundation follow-up.



Student's Comments:



IRSTR-B-01035



Lesson 18 - Introduction to Form 1024 Application and Forms

Name:


If "No", indicate those objective(s) that require additional attention. 1. The purposes for requesting exemption by filing Form 1024 2. Form 1024 requirements 3. The parts of Form 1024 and the information contained in each part. 4. The schedules which supplement Form 1024



Student's Comments:



IRSTR-B-01036



Lesson 19-IRC 501(c)(4)

Name:


If "No" box is checked, indicate those objective(s) that require additional attention. 1. Identify the general types of IRC section 501(c)(4) organizations 2. Apply the various requirements, which an IRC section 501(c)(4) organization must meet to qualify for tax exempt status



Student's Comments:



IRSTR-B-01037




Name:


If "No", indicate those objective(s) that require additional attention. 1. Determine whether the labor organization meets organizational and operational tests. 2. Evaluate activities of an agricultural or horticultural organization to determine if they are exempt. 3. Identify typical sources of unrelated business income. 4. Identify the presence and tax consequences of a political fund as set forth in IRC section 527.



Student's Comments:



IRSTR-B-01038



Lesson 21 - IRC 501(c)(6)

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify the types of organizations that are classified as business leagues. 2. Define a common business interest. 3. Define an improvement of business conditions. 4. Define a line of business 5. Distinguish the difference between promoting one or more lines of business and performing particular services for members. 6. Identify business activities. 7. Define the limits on political and legislative activities



Student's Comments:



IRSTR-B-01039




Name:


If "No", indicate those objective(s) that require additional attention. 1. Process an application from a social club and determine whether it qualifies for exemption under IRC section 501(c)(7)



Student's Comments:



IRSTR-B-01040



Lesson 23 - A/T/P Cases

Name:


If "No", indicate those objective(s) that require additional attention. 1. List the common "A" cases. 2. Determine whether a user fee is applicable. 3. Determine whether changes will affect exemption, foundation status, or filing requirement. 4. Explain the procedures for handling a ruling request on proposed transactions. 5. Identify the exemption application requirements of a parent organization. 6. Apply the appropriate user fee and case handling procedures. 7. Identify the information required from the parent organization. 8. Apply appropriate case closing procedures. 9. Identify the requirements for an individual exemption 10. Process a "T" case for termination of exemption. 11. Process a "T" case for dissolution of an exempt organization during the advance ruling period. 12. Process an "A" case for the surviving organization of dissolution resulting from a merger. 13. Identify the three methods by which a private foundation can terminate its private foundation status. 14. Describe how a private foundation can terminate its status by operating as a public charity 15. Explain the procedures to terminate private foundation status by operating as a public charity. 16. Explain the consequences of failing to meet termination status.



Student's Comments:



IRSTR-B-01



Lesson 24 - Introduction to Returns

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify when an exempt organization must file a Form 990 and/or Form 990-EZ. 2. Identify additional returns an exempt organization may be required to file. 3. Identify the filing requirements for a private foundation and a private operating foundation.



Student's Comments:



IRSTR-B-01042



Lesson 25 - Case Closing

Name:


If "No", indicate those objective(s) that require additional attention. 1. Use the correct procedures for the more common types of closing.

• Fail to Establish • Withdrawal • Transfer to EO Technical • Correction Disposal • Proposed Adverse

2. Complete Form 6038

3. Identify and prepare the correct determination letter

4. Complete Form 8670



Student's Comments:



IRSTR-B-01043



Lesson 26 - Case Review

Name:


If "No", indicate those objective(s) that require additional attention. 1. Identify TEQMS standards. 2. Identify which cases are sent to mandatory review. 3. Identify which cases are sent to EO Technical for post review.



Student's Comments:



IRSTR-B-01044



Lesson 27 - Communication/Conflict Management

Name:


If "No", indicate those objective(s) that require additional attention. 1. 2. 3. 4. 5. 6. 7 .

8. 9.



Student's Comments:



IRSTR-B-01045



IRSTR-B-01046

Exhibit B


Test 1 - Results and Review

Test Score:

Objective Requiring Additional Instruction Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:


*Use back of page if additional space is required.


IRSTR-B-01047



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:


Use back of page if additional space is required.


IRSTR-B-01048



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:




IRSTR-B-01049



Test Score:


Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:

Objective:

Comments:




IRSTR-B-01050

Exhibit C


Classroom Progress Summary

Objective Requiring Additional Instruction 1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.


Use back of page if additional space is required. Development Guide

Page 43

IRSTR-B-01051



IRSTR-B-01052

Exhibit D

Weekly OJT Action Plan - Week 1

Date:

Topics Requiring Additional Instruction Focus Topics

1.

2.

3.

4.

5.

Method of Delivery Practice Coaching Training

Completion Date Proposed Completed

Training Progress Suggestions/Concerns/Comments/Other Training issues

Manager:

OJI:

Specialist:


IRSTR-B-01053


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01054


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01055


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01056


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01057


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01058


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01059


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01060


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01061


Date:


1.

2.

3.

4.

5.




Manager:

OJI:

Specialist:


IRSTR-B-01062

OJT Case Review Exhibit E

Agent: Date: Organization:

Customer Satisfaction - Knowledge:

Tax Laws:

Proper Determination made Recommends the proper foundation classification Determines whether Code section is appropriate Comments:

Yes • • •

No

• • •

N/A • • •

Procedural Requirements and Guidelines: Yes No N/A

Demonstrates knowledge of procedures required I I I I I I Recognizes applicable standards of TEQMS I I I I I I Comments:

Tax and Accounting Principles:

Identifies differences between case issues and tax law Ascertains strength of internal controls and selects techniques to validate Analyzes application and identifies potential issues Identifies questionable items Recognizes the activities that satisfy the exemption claimed Comments:

*es • • B •

No • • B •

N/A • • B •


IRSTR-B-01063

OJT Case Review - Page 2

Customer Satisfaction - Application:

Application of Tax Laws:

Obtains customer agreement as to the facts

Resolves any disagreements Obtains customer's position of issue in dispute Revises scope as appropriate Comments:

Yes

• • • •

No

• • • •

N/A

• • • •

Customer Relations:

Conducts contacts in a professional manner Secures cooperation during processing Clearly explains customer rights Responds to letters and phone calls timely Takes steps to fill the customers needs Provides prompt, professional, helpful customer service Case is closed within required timeframes Applies TEQMS standards Comments:

Yes •

nnnn

• • •

No •

nnnn

• • •

N/A •

nnnn

• • •

Written Communications:

Work papers reflect steps taken and support conclusion Work papers are clear, concise and organized Customer representation documentation included CCR documents contacts and case related activity Correctly prepares necessary forms Comments:

*es • • B •

No • • B •

N/A • • B •


IRSTR-B-01064


Business Results - Quality:

Research Tools and Analytical Methods:

Interprets information in application correctly Conducts proper research Balances evidence with issues for resolution Uses authority appropriately Comments:

Yes No N/A

• • • •

inn • •

• • • •

Completion of Assignments:

Revises scope as appropriate Utilizes referral process as appropriate Explains determination and appeals process Accurately completes assigments Develops all relavant issues Prepares Form 8670 accurately Prepares othe forms as needed Comments:

Yes • • • • • • •

No • • • • • • •

N/A • • • • • • •

Security:

Follows disclosure rules Protects customer data Comments:

Yes No • • • •

N/A • •


IRSTR-B-01065


Business Results - Efficiency:

Completes Work Timely:

Requests and secures needed information (asks appropriate questions) Closes case timely once issues are resolved Charges time commensurate with issues Monitors case to ensure the time spans are efficient Comments:

Prioritizes Work:

Establishes workload priorities Balances workload to minimize downtime Keeps manager informed of workload status including delays Timely follow procedures Considers existing workload demands before starting new cases Establishes follow-up dates / utilizes FTE as appropriate Maintains all necessary inventory controls Comments:

Gathers Information and Develops Facts:


Yes • • • •

No

• • • •

N/A • • • •

Yes • • • • • • •

No • • • • • • •

N/A • • • • • • •

Yes No N/A

B B B

Gathers evidence to resolve issues and support conclusions reached • • • Conducts pre-contact research as appropriate • • • Sreens out applications as appropriate Requests information via most appropriate media In special functions, manages and coordinate assigned programs • • I I Comments:

Overall Comments:

IRSTR-B-01066

Exhibit F OJT Case Review Summary

Agent:

_, Total number of Date: .

cases reviewed

Customer Satisfaction - Knowledge:

Tax Laws:

Proper Determination made

Recommends the proper foundation classification

Determines whether Code section is appropriate

Summary of Tax Law Comments

Procedural Requirements and Guidelines:

Demonstrates knowledge of procedures required

Recognizes applicable standards of TEQMS

Summary of Procedural Requirements and Guidelines Comments

Tax and Accounting Principles

Identifies differences between case issues and tax law

Ascertains strength of internal controls and selects techniques to validate

Analyzes application and identifies potential issues

Identifies questionable items

Recognizes the activities that satisfy the exemption claimed

Summary of Tax and Accounting Principles Comments

Customer Satisfaction - Application:

Application of Tax Laws:

Obtains customer agreement as to the facts

Resolves any disagreements

Obtains customer's position of issue in dispute

Revises scope as appropriate

Summary of Application of Tax Laws Comments: |

Development Guide Customer Relations: Page 59 Yes No N/A

Conducts contacts in a professional manner | | | | | |

Secures cooperation during processing | | | | | |

IRSTR-B-01067

Results

Yes No N/A

Yes No N/A

Yes No N/A

Yes No N/A

Customer Relations:

Conducts contacts in a professional manner

Secures cooperation during processing

Clearly explains customer rights

Responds to letters and phone calls timely

Takes steps to fill the customers needs

Provides prompt, professional, helpful customer service

Case is closed within required timeframes

Applies TEQMS standards

Yes No N/A

Summary of Customer Relations Comments

Written Communications:

Work papers reflect steps taken and support conclusion

Work papers are clear, concise and organized

Customer representation documentation included

CCR documents contacts and case related activity

Correctly prepares necessary forms

Yes No N/A

Summary of Written Communications Comments

Business Results - Quality:

Research Tools and Analytical Methods:

Interprets information in application correctly

Conducts

Balances evidence with issues for resolution

Uses authority appropriately

Yes No N/A

Summar/ of Research

Completion of Assignments: Yes No N/A

Revises scope as appropriate | | | | | |

Utilizes referral process as appropriate | | [ | | |

Explains determination and appeals process | | | | | |

Accurately completes assigments | | | | | |

Develops all relavant issues | | | | | |

Prepares Form 8670 accurately | | | | | |

Prepares othe forms as needed | | | ] | |

I Summary of ComirteJflBrjg^eflaaments Comments | Page 60

Security: Yes No N/A

Follows disclosure rules

IRSTR-B-01068

Security:

Follows disclosure rules

Protects customer data

Summary of Security Comments

Business Results - Efficiency:

Completes Work Timely:

Requests and secures needed information (asks appropriate questions)

Closes case timely once issues are resolved

Charges time commensurate with issues

Monitors case to ensure the time spans are efficient

Summay of C o m p ^

Prioritizes Work:

Establishes workload priorities

Balances workload to minimize downtime

Keeps manager informed of workload status including delays

Timely follow procedures

Considers existing workload demands before starting new cases

Establishes follow-up dates / utilizes FTE as appropriate

Maintains all necessary inventory controls

Summary of Prio^^^

Gathers Information and Develops Facts:

Gathers evidence to resolve issues and support conclusions reached

Conducts pre-contact research as appropriate

Sreens out applications as appropriate

Requests information via most appropriate media

In special functions, manages and coordinate assigned programs

Summary of Gathers Information and Devel

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IRSTR-B-01069

Yes No N/A

Yes No N/A

Yes No N/A • • • • • • • • • • n • • • • Yes No N/A

• • • • • •

lops Facts Comments



IRSTR-B-01070

Exhibit G

OJT Closing Summary

1. Were all items listed on the Classroom Progress Summary addressed during OJT?

Yes

• No

• 2. Were all topics identified on the Weekly OJT Action Plans completed?

3. Were all issues identified on the Weekly OJT Action Plans resolved? • • 4. Did the OJT Case Review Summary indicate that the specialist achieved a basic competency in

all aspects of the following Critical Elements:

Customer Satisfaction - Knowledge

Customer Satisfaction - Application

Business Results - Quality

Business Results-Efficiency n n. • •

5. Has the specialist demonstrated a basic competency with using the various software applications required to perform duties (Microsoft Word, Excel, Outlook, etc)?

If any of the above questions were answered "no" please provide a brief explanation in the space below

Provide a short narrative explaining any strengths/weaknesses exhibited during the specialist Unit 1 training

Specialist signature and date Preparer signature and date

Manager's signature and date


IRSTR-B-01071



IRSTR-B-01072

Exhibit H

Student Development Guide Forms Table

C o m p l e t e d By

Classroom On-the-Job F o r m Student Instructor Instructor Manager

Classroom Training Progress Worksheets

Classroom Test Results and Review

Classroom Progress Summary

Weekly OJT Action Plan

OJT Case Review

OJT Case Review Summary

OJT Closing Summary

= Optional

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T&T


IRSTR-B-01073



IRSTR-B-01074

Documents

Exempt Organizations Unitl - Tax History Determinations... · Exempt Organizations ... • Classroom Progress Summary • Weekly OJT Action Plans ... OJT Closing Your OJT will prepare