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4.1.2.2
(10-24-2006)
Return Needs Analysis
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The current available inventory and projected return needs should be
analyzed on a monthly basis. Return needs for each category, i.e., IMF and
BMF, should be analyzed separately, by POD, to determine the number of returns
needed. Analyzing by POD will prevent shortages in those PODs with staffing
imbalances. IMF return needs for Field Examination and Office Examination
should be determined separately.
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It generally takes 8 to 12 weeks for a DIF return order to be delivered
for classification, therefore, the PSP must plan well in advance. The Needs
Analysis should project future requirements for 4-6 months.
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Training—PSP should always be aware of training needs. Stay in
close communication with the SBSE Area Training Coordinator. A separate analysis
must be done for training needs early enough to ensure that returns are delivered
and classified timely.
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A proper analysis should take the following into consideration:
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Current number of examiners in each POD. Sources:
Area or Territory staffing charts, managers
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Inventory stored at the Centralized Files and Scheduling
Unit at the Campus, status 08. Sources: Table 1 and Table 2
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Current status 10 inventory in each POD, by Activity
Code. Sources: Table 36, AIMS Open Case Database, ERCS, etc.
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Inventory stored in PSP in statuses 06 and 08, i.e.,
, Compliance Initiative Project cases, Preparer Projects, Non-filers, etc.
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Determine if there are any return orders that have
been approved/processed, but have not been classified and/or added to either
the Centralized Files Database or the Area inventory. If so, these returns
should be considered as available inventory, giving adequate consideration
to the Area’s select rate. (Computation: Returns ordered X Delivery
Percent X Select Percent)
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Consider the related/multi-year pickup rate, if
significant. For IMF, remember to consider related pickups as a result of
starting Partnership and Sub-S corporate returns.
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Often, group managers will survey returns without
adequate notification to PSP. Other managers will hold inventory that they
do not wish to examine. If this is true for the Area, then status 10 inventory
should be "discounted"
by a comfortable percentage. CF&S
inventory should be "discounted"
as you approach the time
to excess survey returns.
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The average number of returns needed for each POD,
excluding specialty groups, for the 4–6 month period of the analysis.
Source: Contact managers for their input regarding the number of returns they
will need for the next 4–6 months. Also, consider determining the average
return starts from Table 36. (Computation for average return
starts per agent using Table 36: Total number of returns started for
each group in a POD for a 12 month period/Total number of agents in each POD).
(Computation for average number of returns needed: Number
of agents X average return starts per agent X 4 (or 6) months.)
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Once the number of returns needed has been determined, an analysis to
identify the category or activity codes needed to meet the Plan is in order.
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