Compliance Services Collection Operations Should Improve the Timeliness of Responding to Taxpayer Correspondence

The Director, Campus Collection, should review CSCO over-aged inventory that has not been assigned to be worked or has not had any actions taken on or before the 45th day after the IRS received date and determine what steps can be taken to minimize the over-aged inventory status, taking into consideration available resources to timely resolve taxpayer requests.

The Director, Headquarters Collection SB/SE, should create clear time frame criteria for CSCO EQRS Attribute 913 against which employees should be measured for adherence to this timeliness quality standard and clarify the IRM for any difference in dates used to evaluate employee versus organizational compliance with timeliness requirements.

The Director, Campus Collection SB/SE, should analyze and address issues preventing CSCO correspondence from being batched within the current three'business-day requirement and encourage the timely assignment of incoming correspondence so that resolution to taxpayer issues are not further delayed.

The Director, Campus Collection SB/SE, should clarify identified IRM time frame inconsistencies for the batching of incoming TDA and TDI correspondence and provide training to CSCO employees related to these updated IRMs.

The Director, Campus Collection, should conduct a study to determine options for more timely processing of CSCO undelivered mail.