Section 50 - Campus Performance Evaluation Reporting System

3.24.50 Campus Performance Evaluation Reporting System

Manual Transmittal

January 03, 2025

Purpose

(1) This transmits revised IRM 3.24.50, ISRP System, Campus Performance Evaluation Reporting System.

Material Changes

(1) IRM 3.24.50 - Changed Wage and Investment to Taxpayer Services

(2) Minor editorial changes have been made throughout this IRM (e.g., spelling, punctuation, formatting, etc.). Other significant changes to this IRM are shown above.

Effect on Other Documents

IRM 3.24.50, ISRP System, Campus Performance Evaluation Reporting System dated January 26, 2022 (effective January 26, 2022) is superseded.

Audience

Taxpayer Services Employees in Submission Processing Employees, Data Conversion Operations

Effective Date

(01-03-2025)

James L. Fish
Director, Submission Processing
Customer Account Services
Taxpayer Services

3.24.50.1 (01-01-2025)

Program Scope and Objectives

1. Purpose: The purpose is to provide instruction for daily processing of documents for the Performance Evaluation System on the Integrated Submission and Remittance Processing System (ISRP) are covered in this IRM.

2. Audience: The users of the IRM are Submission Processing General Clerks; Data Conversion Operation and their support staff which includes but is not limited to the following: clerks, leads and supervisors. These instructions apply to all campuses.

3. Policy Owner: The Director of Submission Processing.

4. Program Owner: Submission Processing, Mail Management Data Conversion Section, Return Paper Processing Branch.

5. Primary Stakeholders: Affected by these procedures or have input to the procedures which may include a change in work flow, additional duties, change in established time frames, and similar issues are:

   • Accounts Management (AM)

   • Small Business/Self Employed (SB/SE)

   • Large Business and International (LB&I)

   • Chief Financial Officer (CFO)

   • Tax Payer Advocate (TAS)

   • Chief Counsel, Information Technology programmers

   • Statistics of Income (SOI)

   • Tax Exempt/Government Entities (TEGE)

   • Compliance Strategy and Policy and Operations Business Support

   • Office of Servicewide Penalties are affected by the completion of these data records to posting.

6. Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system. The Integrated Submission and Remittance Processing (ISRP) is an application designed to capture, format, and forward information related to tax submissions and remittances in electronically readable formats to downstream IRS systems.

3.24.50.1.1 (12-22-2017)

Background

1. This IRM provides procedures for inputting documents for the Performance Evaluation System on the ISRP System. The returns must be converted to an electronic data record for use by the Service. Input of data present and validation of the data records during conversion of these paper forms to electronic data records is required.

3.24.50.1.2 (12-22-2017)

Authority

1. The following provide authority for the instructions in this IRM to be performed in support of completing compliance functions to make credits or refunds of any internal revenue tax, processing of non-revenue forms, and administrative support forms,

   1. Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC).

   2. All Policy Statements for Submission Processing are contained in IRM1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

   3. Code sections which provide the IRS with the authority to issue levies

   4. Congressional Acts which outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Reform Act of 1986.

   5. Policy Statements that provide authority for the work being done.

3.24.50.1.3 (12-22-2017)

Roles and Responsibilities

1. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

2. The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

3. The team manager/lead is responsible for and assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

4. The team employee is responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the Service.

3.24.50.1.4 (12-22-2017)

Program Management and Review

1. Program Reports: Below are a list of reports to use to show receipts, production and inventory for the paper return to electronic data conversion process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

   • PCC 6040, SC WP&C Performance and Cost Report

   • PCC 6240, SC WP&C Program Analysis Report

   • PCB 0440, Daily Workload and Staff hours Schedule

   • PCB 0540, Weekly Workload and Staffing Schedule

2. Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.

3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

3.24.50.1.5 (12-22-2017)

Program Controls

1. Local reports may be utilized to establish additional information for maintaining daily program control. Local reports do not replace the established official reports and required production reports.

3.24.50.1.6 (12-22-2017)

Terms/Definitions/Acronyms

1. The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts.

   Acronyms	Definition
   ABC	Alphanumeric Block Control
   DLN	Document Locator Number
   EIN	Employer Identification Number
   EOP	Entry Operator
   GS	General Schedule
   IRM	Internal Revenue Manual
   ISRP	Integrated Submission and Remittance Processing System
   KV	Key Verification
   OE	Original Entry

3.24.50.2 (06-27-2016)

Introduction

1. This section includes transcription instructions for Project PCA (551), using the Integrated Submission and Remittance Processing (ISRP) system.

2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2.4, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

3.24.50.2.1 (06-27-2016)

Form/Program Numbers/Format Codes

1. The following chart contains the forms, program numbers and format codes input through this system.

   FORMS	PROGRAM NUMBERS	FORMAT CODES
   Form 3081, Employee Time Report	59600	073
   Salary Update Record, Reports Unit Listing	59602	055
   Form 4293, Employee Master Adjustments Record	59602	056
   Form 5948, OFP Update Record	59602	057
   Correction Employee Time Record Final Error Register Report	59602	058
   Cum, File Adjustment Record Final Error Register Report, Form 6489, IPR Adjustments	59602	060

3.24.50.2.2 (06-27-2016)

General Instructions

1. Data will be transcribed in accordance with the enclosed instructions.

2. All entered data is to be 100% verified.

3. Source documents from which data is to be transcribed may be in the form of pre-printed (published) forms, or computer output reporting listings.

4. The first two digits of the organization code can be alpha/numeric. The embedded keypad is not automatically activated in that field. To activate the embedded key pad the entry operators must hold down the <SHIFT> key.

3.24.50.2.3 (06-27-2016)

Specific Instructions

1. Employee Time Report

   1. Form 3081, Employee Time Report, will be blocked in groups of 100 documents. A block header entry must be input before starting each block.

   2. Form 3081, Employee Time Report, may contain more than one line entry. Each line is considered one section, and there can be a maximum of 20 sections in a document.

2. Salary Update Record—used to enter the 150 unique GS (General Schedule) Codes' new salary data, normally once annually for across-the-board pay changes.

3. Employee Master Adjustments Record—used to effect a modification to the Employee Master File, in the form of an add, change, or delete action.

4. Organization Function Program—used to effect a modification to the Work Plan and Control (WP&C), Organization Function Program (OFP) Consistency File, in the form of an add, change, or delete action.

5. Correction Employee Time Record—used to enter correction data for previously incorrect Form 3081, Employee Time Reports, transcribed data.

6. Cum File Adjustment Record—used to enter adjustment data to historical files.

3.24.50.2.4 (06-27-2016)

MUST ENTER Fields

1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★). See IRM 3.24.37, General Instructions, for procedures related to MUST ENTER fields.

3.24.50.3 (06-27-2016)

Integrated Submission and Remittance Processing (ISRP) Transcription Operation Sheets

1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.50-1

Block Header Data Entry Various PCA Form/Registers

Exhibit 3.24.50-2

Section 01 — Form 3081, Employee Time Report, (Program 59600)

Exhibit 3.24.50-3

Section 02–20 Form 3081, Employee Time Report, (Program 59600)

Exhibit 3.24.50-4

Section 01 Salary Update Record, Reports Unit Listing (Program 59602)

Exhibit 3.24.50-5

Section 01 Form 4293, Employee Master Adjustments Record, (Program 59602)

Exhibit 3.24.50-6

Section 01, Form 5948, OFP Update Record, (Program 59602)

Exhibit 3.24.50-7

Section 01 Correction Employee Time Record, Final Error Register Report (Program 59602)

Exhibit 3.24.50-8

Section 01 Correction QR Record, Final Error Register Report (Program 59602)

Exhibit 3.24.50-9

Section 01 Cum File Adjustment Record, Form 6489 IPR Adjustments, Final Error Register Report (Program 59602)