The IRS and NTEU signed a Memorandum of Understanding (MOU) regarding the implementation of changes to the Internal Revenue Manual (IRM) concerning responsibilities of Advisors and Revenue Officers (ROs) for litigation cases and judgments.

 March 10, 2010

M E M O R A N D U M

TO:      IRS Chapter Presidents

RE:      SB/SE ― MOU Concerning IRM Changes to Responsibilities of Advisors and Revenue Officers for Litigation Cases and Judgments

SUMMARY:  The IRS and NTEU signed a Memorandum of Understanding (MOU) regarding the implementation of changes to the Internal Revenue Manual (IRM) concerning responsibilities of Advisors and Revenue Officers (ROs) for litigation cases and judgments.

NTEU and the IRS signed the attached MOU regarding the implementation of changes and additions to the IRM Part 25.3 concerning processes and guidance for Advisors and ROs who work litigation and judgment cases.  The IRM revisions focus on adding guidance and time frames for actions in suits by the United States (IRM 25.3.2), suits against the United States (IRM 25.3.3), and open litigation control, monitoring, and closing actions (IRM 25.3.5).  This MOU impacts all 3,600 ROs series 1169 in SB/SE Collection Field function nationwide and approximately 100 Bankruptcy Specialists series 1101 in SB/SE Advisory, Insolvency and Quality nationwide who work litigation cases. 

The NTEU bargaining team included Chapter 24 President Jeri Burger, Chapter 61 President Gary Barrack, Chapter 74 President Patrick Frazee, and Chapter 92 President Malcolm Gettmann.  In negotiations, the NTEU bargaining team persuaded the IRS that it was in the best interest of both parties to change some of the proposed IRM language to clarify responsibilities and provide flexibility in taking required actions, including expanding time frames. 

 Highlights of the MOU are as follows:

• Formal meetings will be held to announce and explain the IRM revisions, and answer questions.  Unanswered questions will be responded to in writing after the meeting.
• Management will take into consideration factors which may impact the ability to meet specific timeframes when evaluating employees.
• Timeframes imposed by the changes to the IRM may be waived or extended where factors such as varying jurisdictional requirements or delay in receiving information impacts the ability to meet a timeframe.
• Upon request, management will identify the new provisions that are intended as guidance for employees, and employees may use their business judgment where follow-up actions are recommended but not specifically identified.
• Upon publication of the IRM changes, Management will provide employees with a check sheet to use for periodic case reviews, but the check sheet will not be mandatory.
• The parties will form a joint focus group after the first year of implementation to gather feedback, assess problems, and obtain suggestions to improve the processes.                                                           

                                                                                    Colleen M. Kelley

                                                                                    National President